Accounting for material assets on off-balance accounts. The procedure for using off-balance sheet accounting accounts

• summarizing information on the presence and movement of values ​​temporarily in the use or disposal of the organization (leased fixed assets, material assets in safekeeping, processing, etc.), conditional rights and obligations;
• control over certain business transactions.

It must be borne in mind that in order to accounting not used on off-balance accounts. Accounting is kept in a simple system. This means that the receipt or increase of any "off-balance sheet" object is reflected in the debit of the account, and its decrease (disposal) - in the credit.

For example, when the organization receives leased fixed assets, the following accounting entry is made in the assessment specified in the lease agreement:

Debit account 001

Accordingly, at the end of the lease term and the return of the property to the lessor, the leased fixed assets are written off under the credit of the same account: Credit of account 001.

are applied in accordance with the rules approved by the order of the Ministry of Finance of the Russian Federation of October 31, 2000 No. 94n. What are off-balance accounts for and how to display them correctly in accounting, read in the material.

What are off-balance sheet accounts for and how are they used?

The Chart of Accounts (order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n), in addition to the main balance accounts, provides for additional ones that carry information about the company's temporarily owned assets, as well as conditional rights and obligations. Such accounts are not displayed in the balance sheet and therefore are called off-balance sheet.

For the balance sheet algorithm, see the material.

These accounts differ from the standard ones by a three-digit code designation and registration of records according to a simple system. That is, when compiling postings, the double-entry method is not applied here, and business information is displayed either only on the debit of the account or on the credit.

Which accounts are classified as off-balance sheet according to accounting rules?

The list of off-balance accounts is given in our table:

IMPORTANT! In case of economic need, companies can open sub-accounts or additional off-balance accounts, fixing them in the working chart of accounts.

A sample working chart of accounts can be found in the article.

The procedure for using off-balance accounts and the purpose of their analytics

Account 001 is maintained in the context of each fixed asset by inventory numbers of the lessor, with analytics for counterparties.

IMPORTANT! Accounting for foreign fixed assets is kept separately.

Example

LLC "Assorti" rents from IP Efimov R. I. and Orekhov A. M. trucks with a value estimate of 830,000 rubles. and 1,190,000 rubles. respectively. In October 2016, the company terminated the car rental agreement with Orekhov, and also entered into an agreement with Amilit LLC for the lease of a production workshop, which is located in Belarus and is valued at 3,000,000 rubles.

In accounting, the movement of leased fixed assets is displayed as follows:

Account 001.1 - fixed assets leased in the Russian Federation

Account 001.2 - fixed assets leased outside the Russian Federation

Account 002 is used, for example, in the following situations:

1. The company has warehouses and provides services by accepting goods and materials for storage for an appropriate fee.
2. If the company received goods and materials, but did not pay for them, and according to the contract, the right of ownership to the buyer passes only after payment.
3. If the buyer has claims to the received goods and materials, and the procedure for resolving the issue has not yet been completed.
4. If the seller sold goods and materials, received the appropriate payment, but for some reason the buyer cannot yet accept these values.

Accounting on this account is carried out in quantitative and sum terms, with analytics by type, grade, counterparty and storage location.

Account 003 displays information about the raw materials accepted by the contractor for processing. Accounting is carried out by counterparties, storage locations, type of raw materials, at prices fixed in the contract.

Account 004 in its accounting is used by commission companies to account for goods and materials accepted for commission. The analytics is carried out by consignors and types of goods in prices approved by acceptance certificates.

Account 005 is used by contractors to account for the equipment and units of the customer accepted for installation. The account is kept on each object in the prices of the customer.

If a company uses economic activity BSO, then their accounting is organized on account 006 at conditional prices by types of forms and places of storage.

In cases where debtors do not pay off their obligations and their debt is written off as losses of the enterprise, the written-off debt must be accounted for on account 007 within 5 years. During this period, the debtor’s property status is monitored in order to recover the debt if the debtor’s condition improves. Analytics - for each debtor and amount.

If the debtor does not settle within the agreed timeframe, but guarantees the repayment of the debt later, for example, by sending a letter of guarantee, then such guarantees are recorded on account 008. As the debt is repaid, the amounts of collateral are written off.

Similarly, on account 009, guarantee obligations issued by the company itself are taken into account.

Account 010 is used by NCOs and other enterprises, on whose balance sheet there are housing stock objects or other objects of external improvement, for which depreciation is not charged. Accounting is kept for each object separately.

Account 011 is used if the company leases fixed assets and the contract provides for accounting for these objects with the tenant. Analytics is conducted for each tenant and fixed assets, and if the asset is located outside the Russian Federation, its accounting is organized separately.

Results

Off-balance sheet accounts must be used along with "standard" accounts. Non-use of off-balance accounts will lead to the impossibility of forming a reliable financial statements and therefore is a violation of the law.

Conventional wisdom: it is not necessary to keep off-balance sheet accounts. If the accountant does not reflect something off the balance sheet, then no negative consequences for the company will not. However, it is not. First of all, the reliability of information about the state of the company, its property and obligations will suffer. There are also risks associated with audits.

Set up sub-accounts

Why are off-balance accounts needed?

Let's say right away: sanctions for the lack of off-balance accounting by the tax authorities are possible. In addition, a company that neglects this accounting is unlikely to receive a positive audit opinion. And finally, the most important thing: without off-balance sheet accounting, it is impossible to fully and reliably reflect information about the activities of the organization and its property status.

So, data on the property that is taken into account on the balance sheet can be useful both to the enterprise itself and to the tax authorities during the audit. For example, if a company records leased fixed assets on account 001, it may avoid additional questions from inspectors about the cost of repairing these assets. BUT detailed information about property transferred to other firms (for example, for rent or as collateral) will be useful for management accounting and financial planning in company. That is why off-balance sheet data is often taken into account in the preparation of financial statements.

How to show the sale of what is not on the balance sheet in accounting

The company acquired an object, the value of which does not exceed the limit for fixed assets - 40,000 rubles. Therefore, the accountant took it into account as part of the inventory and included it in the expenses on the date when the property was put into operation (clause 5 PBU 6/01). The company then decided to sell the property. Let's look at an example,

What is reflected in off-balance sheet accounts

Legislation provides for 11 off-balance accounts. But for many objects they are not set. If necessary, the organization itself can open new accounts or introduce sub-accounts to existing ones. Such innovations must be registered in the accounting policy of the company.

According to the definition given in the Instruction, approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n, off-balance sheet accounting accounts can be conditionally divided into three groups:

• off-balance accounts for accounting for property that does not belong to the organization;
• off-balance accounts for recording collateral and liabilities;
• off-balance sheet accounts for accounting for other property.

Consider the property that can be accounted for in the accounts of each of these three groups.

Off-balance sheet accounting accounts for someone else's property

Off-balance accounting of values ​​that do not belong to the company on the right of ownership is carried out on the accounts of the first group.

So, for example, on the off-balance account 001, leased fixed assets are taken into account. And on account 002 - inventory items accepted for safekeeping.

The main difficulty of off-balance sheet accounting on the accounts of the first group is as follows. Very often, the accountant does not have information about the value of assets that do not belong to the company. In this regard, it is not clear at what cost the property should be taken into account.

This problem has several solutions:

• request the missing information from the company that provided these objects;
• take into account the market value, which is confirmed by an independent appraiser;
• find out the cost of the object in the bureau of technical inventory;
• reflect objects in a conditional or quantitative assessment.

Whatever method the company chooses, it must fix it in its accounting policy. Let's figure out how to determine the unknown value of an "off-balance sheet" asset.

An example of the reflection in the accounting of the tenant of the receipt of property for rent:

LLC "Production company "Master"" in January received production equipment for rent. In the lease agreement, the parties set the value of the fixed asset in the amount of 1,200,000 rubles.
In January, the accountant made a posting:
Debit 001
- 1,200,000 rubles - received property under a lease agreement.

First way can be used in the case of lease of fixed assets and intangible assets, as well as if the property was received for gratuitous use. For example, the tenant of a building may request from the landlord information on the value of the leased property or a copy of the inventory card of such an object in the form No. OS-6 (approved by Resolution No. 7 of the State Statistics Committee of Russia dated January 21, 2003). Also, the lessee and the lessor can draw up an additional agreement to the lease agreement, which will indicate the cost of fixed assets leased.

However, an enterprise that has transferred property to a company for rent or for free use does not always meet its partner halfway. That is, it becomes unrealistic to obtain information about the value of such objects.

An example of the reflection in accounting of the receipt, maintenance and return of property received for free use:

In July, Alfa LLC received premises for free use. Under the loan agreement, the premises are valued at 1,000,000 rubles. The costs of its maintenance are assigned to Alpha.
In the same month, Alpha produced Maintenance premises. Repair costs amounted to 100,000 rubles, including:
services of a third-party organization for the implementation of repairs - 36,000 rubles. (including VAT - 6000 rubles);
the cost of own materials used in the repair - 51,980 rubles.
In September, the contract was terminated at the request of Alpha.
Alfa's accountant uses account 001 "Rented Fixed Assets" to account for property received free of charge.
The accountant reflected the operations for receiving and carrying out repairs as follows.
In July:
Debit 001
- 1,000,000 rubles - received premises under a loan agreement;
Debit 26 Credit 60
- 30,000 rubles. - reflects the cost of services of a third-party organization that repairs the premises;
Debit 26 Credit 10
- 51 980 rubles. - written off materials for the repair of the premises;
Debit 19 Credit 60
- 6000 rub. - reflected input VAT from the services of a third-party organization.
In September:
Loan 001
- 1,000,000 rubles - the premises received under the loan agreement were returned.

Second way- independent assessment. The appraiser will determine and certify the market value of the off-balance sheet property. But this option is very time consuming and expensive. True if we are talking on the valuation of the building, the organization may request information on the cost of leased or received for free use of objects in the technical inventory bureau.

An example of the reflection in accounting of the acquisition of materials, the ownership of which passes only after payment:

Alpha LLC purchased materials worth 120,000 rubles. (including VAT - 20,000 rubles). According to the terms of the contract, the ownership of the materials passes to Alfa only after they have been paid for. The materials were handed over to the buyer on October 18, and paid for on November 15. The materials are intended for conducting activities subject to VAT.
Alpha has the following entries:
October 18:
Debit 002
- 120,000 rubles. - materials that are not subject to consumption before payment are accepted for safekeeping (at the cost indicated in the accompanying documents, including VAT).
15th of November:
Debit 60 Credit 51
- 120,000 rubles. - transferred money for the received materials;
Loan 002
- 120,000 rubles. - materials are written off from the off-balance sheet in connection with the transfer of ownership;
Debit 10 Credit 60
- 100,000 rubles. (120,000 rubles - 20,000 rubles) - materials are taken into account as part of own working capital;
Debit 19 Credit 60
- 20,000 rubles. - allocated VAT on credited materials;

- 20,000 rubles. - accepted for VAT deduction on credited materials (based on the supplier's invoice).

Third way simplest. It is primarily used in situations where the value of "off-balance sheet" property cannot be expressed in monetary terms at all. When assets cannot be valued, the accountant has the right to take them as a balance sheet in a conditional valuation or in quantitative terms. The most typical example is strict reporting forms. Off-balance sheet accounting of forms is carried out on account 006 in a conditional assessment. Such rules are established in the Instructions to the Chart of Accounts. The conditional assessment can be equal to the actual price or any other value, for example, 1 rub. The company must fix the procedure for determining the conditional assessment in its accounting policy.

Off-balance sheet accounts to secure liabilities

Off-balance sheet accounts of the second group are intended to secure obligations and payments issued and received. To such security, in accordance with paragraph 1 of Article 329 Civil Code RF, include pledge, deposit, surety, bank guarantee and others.

Most colleagues do not know how to take into account the advance and the deposit.

What is confused with what: they think that the advance and the deposit should be equally reflected in accounting and tax accounting.

The main difference: in contrast to the advance, the deposit in accounting is shown behind the balance sheet, but in simplified terms it is not included in income.

Here again, the question arises: at what cost should the collateral recorded off the balance sheet be taken into account? Let's say we're talking about bail. In this case, what should be reflected in the balance sheet - the value of the pledged property or the amount of the pledger's obligation (payment)? After all, these amounts will not necessarily be equal. It is more logical to reflect the security at the value of the pledged property in the balance sheet. Since if the pledgor does not repay his obligation (payment), the pledgee will be able to compensate himself for losses in the amount of the pledged property. Let's take an example.

When using an off-balance account at the time of receipt of collateral, make the following entries in the accounting:

Debit 008
- reflects the amount of collateral received.

And when paying off the debt, make the posting:

Credit 008
- the amount (part of the amount) of the redeemed collateral has been written off.

Does the pledgor need to reflect in the accounting on the off-balance account 009 the subsequent pledge - the transfer of the pledged property to another pledge to secure other claims? The answer depends on what information the pledgor plans to disclose in the financial statements >>>

Off-balance sheet accounting accounts for other property

Off-balance sheet accounting accounts of the third group are intended for objects that are owned by the organization, but it is very important to take them into account separately - behind the balance sheet. For example, information about mothballed facilities will allow you to determine how much property the company uses for its activities and how many facilities are idle. Also, such important assets include low-value objects, materials to be provided, workwear and special equipment. Let's talk about them in more detail.

Tolling materials

Usually, during the production process, the organization processes the materials that belong to it. In the case of processing tolling materials, the right of ownership is retained by the customer (giver) (paragraph 1 of article 713 of the Civil Code). The result of processing is transferred to the customer. Unless otherwise provided by the contract, the customer is transferred and returnable waste, data on which are separately reflected in the contractor's report.

The organization should separately account for its property and materials received for processing. Therefore, the executing organization takes into account such materials and products made from them, for the balance on account 003 “Materials accepted for processing” in the assessment provided for in the contract.

In the accounting of the executing organization, the receipt and processing of materials should be reflected in the postings:

Debit 003
- received materials for processing;

- the costs of the executing organization for the processing of materials are taken into account;

Debit 90-2 Credit 20
- formed the cost of work on the processing of materials;

- VAT has been charged on the cost of materials processing (if the organization is a VAT payer);

Debit 62 Credit 90-1

Credit 003
- transferred processed materials to the customer.

An example of reflection in accounting and taxation of the processing of materials received from the giver:

Alpha LLC purchased materials in the amount of 240,000 rubles. (including VAT - 40,000 rubles) for use in production. Due to the fact that our own equipment is under repair, LLC "Production Company "Master"" was involved in the processing of materials. "Master" pays income tax on a monthly basis, applies the accrual method.
The work was started and completed in February, the cost of the work amounted to 120,000 rubles. (including VAT - 20,000 rubles). The expenses of the "Master" for processing amounted to 80,000 rubles.
In the accounting of the "Master" processing operations were reflected as follows:
Debit 003
- 240,000 rubles. - materials were received from the customer (in the assessment provided for by the contract);
Debit 20 Credit 02, 10, 25, 26, 68, 69, 70
- 80,000 rubles. - the costs of processing materials are taken into account;
Debit 90-2 Credit 20
- 80,000 rubles. - formed the cost of work performed;
Debit 90-3 Credit 68 sub-account "VAT calculations"
- 20,000 rubles. - VAT charged on work performed;
Debit 62 Credit 90-1
- 120,000 rubles. - reflects the customer's debt on the basis of the act of acceptance and delivery of work performed;
Debit 51 Credit 62
- 120,000 rubles. - received money from the customer for the work performed;
Credit 003
- 240,000 rubles. - written off the cost of materials received from the customer, based on the contractor's report.
In tax accounting, the Master's accountant reflected expenses in the amount of 80,000 rubles in February. and income in the amount of 100,000 rubles.

Reflect the manufacture of products from customer materials by postings:

Debit 003
- received materials for the manufacture of products;

Credit 003
- customer-supplied materials are transferred to production;

Debit 20 Credit 02, 10, 23, 25, 26, 60, 68, 69, 70, 76...
- taking into account the cost of production;

Debit 90-2 Credit 20
- formed the cost of work on the manufacture of products;

Debit 90-3 Credit 68 sub-account "VAT calculations"
- VAT is charged on the cost of work on the manufacture of products (if the organization is a VAT payer);

Debit 002
- products made from customer-supplied materials are accepted for accounting;

Debit 62 Credit 90-1
- recognized revenue from the sale of work on the manufacture of products;

Loan 002
- the cost of the manufactured products transferred to the customer is written off.

When using additional sub-accounts in the accounting of the contractor transferring materials for processing, the following entries can be made:

Debit 003 subaccount "Materials received from the customer"
- materials received for processing from the customer;

Debit 003 sub-account "Materials transferred for processing to a subcontractor" Credit 003 sub-account "Materials received from the customer"
- the customer's materials were transferred to the subcontractor for processing;

Debit 20 (19) Credit 60
- the work of the subcontractor organization for the processing of materials was taken into account;

Debit 003 sub-account "Materials received from the customer" Credit 003 sub-account "Materials transferred for processing to a subcontractor"
- received materials processed by the subcontractor;

Debit 20 Credit 10 (60, 70...)
- other costs of the executing organization for the processing of materials are taken into account;

Debit 90-2 Credit 20
- formed the cost of processing materials, including the cost of a subcontractor;

Debit 90-3 Credit 68 sub-account "VAT calculations"
- VAT is charged on the cost of processing (if the organization is a VAT payer);

Debit 68 subaccount "VAT settlements" Credit 19
- accepted for deduction of input VAT;

Debit 62 Credit 90-1
- accepted by the customer for the processing of materials;

Credit 003 sub-account "Materials received from the customer"
- reflected the transfer of processed materials to the customer.

In some automated accounting programs, the “Storage place” subconto is already open for account 003. In this case, there is no need to create additional subaccounts, since the transfer of materials will be reflected in the context of the subconto.

Special equipment and clothing

In order to ensure the safety of special equipment and overalls, the company can accept them to the off-balance account “Special equipment transferred for operation”. This procedure is established by paragraph 23 Guidelines in accounting special tool, special devices, special equipment and special clothing(approved by order of the Ministry of Finance of Russia dated December 26, 2002 No. 135n). It is mandatory to do this if such objects are received for use or disposal (clause 12 of the Guidelines).

But the Ministry of Finance of Russia also recommends keeping an off-balance sheet of special equipment and workwear in cases of full write-off of the cost of such property upon transfer to operation. This should be done if the enterprise has obligations to store special equipment, even when its operation has ended.

Reflect the issuance and return of overalls in the personal record card for the issuance of personal protective equipment (clause 13 of the Rules approved by order of the Ministry of Health and Social Development of 06/01/2009 No. 290n).

Depending on the standard period for wearing overalls, you can: In the same month, the organization issued overalls to an employee.
The accounting policy of the "Master" says that overalls worth no more than 40,000 rubles. included in the materials. At the same time, overalls, the cost of which is not more than 40,000 rubles. and the period of use of which is not more than 12 months, is written off as expenses at a time.
The accountant made the following entries:
Debit 10-10 Credit 60
- 3400 rub. (2880 rubles - 480 rubles + 1200 rubles - 200 rubles) - overalls were purchased;
Debit 19 Credit 60
- 680 rubles. (480 rubles + 200 rubles) - VAT included on the cost of overalls;
Debit 68 subaccount "VAT settlements" Credit 19
- 680 rubles. - accepted for VAT deduction from the cost of overalls;
Debit 10-11 Credit 10-10
- 3400 rub. - issued overalls to the employee;
Debit 20 Credit 10-11
- 1000 rubles. - The cost of a canvas suit has been deducted.
The cost of the jacket is written off by the accountant of the "Master" evenly within 24 months from the date of issue to the employee. Every month since December 2019, he makes the posting:
Debit 20 Credit 10-11
- 100 rubles (2400 rubles: 24 months) - the cost of the jacket is included in the cost.
As the canvas suit expired in November 2020, the staff member was issued a new set. At the same time, the worn canvas suit was written off on the basis of the act. The padded jacket will be retired in November 2021.

Inventory of off-balance sheet accounts

In some cases, companies are required to conduct an inventory of assets and liabilities. For example, when preparing annual financial statements. This is stated in Article 11. federal law dated December 6, 2011 No. 402-FZ “On Accounting” and clause 27 of the Regulation on Accounting and Accounting in Russian Federation(approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n). This requirement also applies to property accounted for off the balance sheet.

When inventorying "off-balance sheet" property, it is necessary to draw up separate collation statements. This is stated in paragraph 4.1 of the Guidelines for the inventory of property and financial obligations (approved by order of the Ministry of Finance of Russia dated June 13, 1995 No. 49).

Based on the results of the inventory, the inventory lists (acts) are signed by all members of the commission and the financially responsible person. During the audit, the commission may identify both surpluses of "off-balance sheet" property and shortages.

Suppose, based on the result of the inventory, a shortage of goods accepted for commission was revealed. Then the company will have to compensate the owner of this property for this shortage. Since, when the commission period ends, the owner of the missing objects will require compensation for losses. An enterprise that has identified a shortage reflects the amount of losses as part of other expenses.

This is reflected in the accounting entries:

CREDIT 004
- the shortage of goods accepted for commission was written off on the basis of an inventory report;

DEBIT 94 CREDIT 76
- the debt for the missing goods was assigned;

DEBIT 91 CREDIT 94
— reimbursement costs are recognized as an expense.

Excess "off-balance" goods can be taken to the balance as part of other income. Let's say there are surpluses of goods accepted for commission. True, it is safer until the time the principal receives instructions regarding the surplus, take it into account on the off-balance account 002 “Inventory accepted for safekeeping”.

DEBIT 41 CREDIT 91
— surplus goods accepted for commission were accepted as part of the company's goods.

Off-balance sheet accounting data in reporting

The company may include off-balance sheet data in the financial statements, namely in the notes to the balance sheet and the statement of financial results. There, in particular, indicate the cost of fixed assets received on lease, as well as the amount of received and issued collateral (Appendix No. 3 to the order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n). In the notes to the balance sheet, it is possible to reflect the “off-balance sheet” property, which is maintained both in monetary terms and in conditional or quantitative valuation.

Off-balance sheet accounts are necessary in almost any enterprise, because many of the firms rent office and production space, purchase BSO, accept valuables from other companies for safekeeping, or operate with assets and liabilities that are not included in the balance sheet. Let's talk about what an off-balance account in accounting is, and how to keep records of the balance sheet.

Balance sheet and off-balance sheet accounts

Despite the fact that both balance and off-balance accounts are used to control the activities of the company, ensure the normal functioning and maximum information content of accounting, they work in different ways.

All property and sources of the company are recorded on balance accounts, i.e. they are at the disposal of the company and are controlled by it, in particular, the preparation of the balance sheet and the analysis of the results. Another thing is the use of off-balance accounts. They combine and form information on the presence and dynamics of values ​​temporarily at the disposal of the company, and are also used to control operations related to securing obligations for issued or received payments, recording bad debts of debtors, etc.

Off-balance sheet accounts are auxiliary accounting accounts that disclose information that is not on the balance sheet. This information is accumulated in a statement of the availability of off-balance accounts, provided in the form of the balance sheet of the enterprise and submitted as background information. On the financial results it does not affect and is not included in the reporting of the enterprise, it is only deciphered in the notes to the balance sheet.

Another difference between off-balance sheet accounting is the absence of a double entry rule. Those. the receipt of the object is recorded in the debit of the account without correspondence with another account, the disposal - in the credit, reflecting only the operation performed. These are the main features of off-balance sheet accounts.

Off-balance accounts, their purpose and application procedure

Consider the most common assets and liabilities that need to be reflected off the balance sheet.

1. Off-balance account 001 “Leased fixed assets » takes into account the objects of the leased fixed assets at the cost indicated in the contract. The object arrives on the basis of the act of acceptance and transfer, which is an annex to the contract. If the lessor refuses to announce the value of the object, the lessee can establish a conditional valuation of the property by prescribing these rules in the accounting policy. The tenant should issue an inventory card for the received object.
2. Off-balance account 002 "Inventory accepted for storage". Cases when valuables may be stored in another enterprise are listed in paragraph 155 of the Methodology for accounting of inventories. Goods can be transferred for storage under agreements with an approved procedure for the transfer of ownership, for example, if the agreement stipulates the condition that the recipient becomes the owner of the goods after payment of its cost in full size. Upon receipt of goods and materials before the payment, the buyer fixes the cost of delivered goods and materials on account 002. After payment, account 002 is credited on the basis of an act of form MX-3, and the goods arrive on balance account 10 (41).
3. On the off-balance account 003, the so-called tolling raw materials are taken into account, accepted by the contractor from the customer for processing, releasing products from it or performing other processing. The contractor does not pay for the materials and, after the work has been completed, returns them to the customer in full. The cost of raw materials is reflected in the debit of account 003 at the prices specified in the contract (invoices). In the absence of the cost of materials in the accompanying documents, the contractor has the right to reflect them off the balance sheet in a quantitative assessment. They are written off from account 003 after full use by the contractor and transfer to the customer.
4. Off-balance account 006 "BSO" informs the user about the presence and movement of the BSO. These include documents related to cash receipts, receipts, lottery tickets, forms work books, diplomas, certificates, securities. For each type of BSO, an accounting journal is started, which reflects the receipt, issuance of them for a report, return. Postings are made based on the journal data. The valuation of these assets is not important because greater value here has a number of blanks.
5. Off-balance sheet account 010 “FA depreciation” is designed to account for the depreciation of fixed assets, the cost of which is not depreciated. For example, the property of NGOs, mothballed and inactive facilities, housing stock and facilities with a fixed value.
6. Off-balance account 011 "Fixed assets leased out" is used when concluding a lease (leasing) agreement. The transferred property can be recorded on the lessee's balance sheet, and then the lessee receives the property on the balance sheet account 01, and the lessor takes into account the cost of the object in the prices stipulated by the agreement.

The chart of accounts for commercial enterprises provides for 11 off-balance accounts, but if necessary, it is not forbidden to open new ones for more full disclosure information. For example, with the introduction of IFRS, additional accounts are often used to provide management accounting:

• off-balance account 012 "Intangible assets received for use";
• account 013 “Securities received as collateral”;
• account 014 "Contingent assets";
• off-balance sheet account 015 "Contingent liabilities", which takes into account existing or possible liabilities arising from past events that do not meet the criteria for recognition of a liability. Contingent liabilities are not recorded in the Statement of Financial Position (other than business combinations) because their amount cannot be determined.

Accounting programs also contain additional accounts used for detailing business transactions. For example, the off-balance account MC 04 "MC in operation" is used to quantify the equipment and tools transferred into operation. The receipt is fixed by the users of the program on the debit of the account, the disposal - on the credit.

We have provided an incomplete list of off-balance sheet accounts for assets and liabilities. This list can be significantly expanded and adapted to the needs of the company.

Often, in the process of work, enterprises have to perform operations to record the movement and storage of property that does not belong to them. In addition, it is necessary to keep records of transactions related to the fulfillment of requirements and obligations to partners. For these purposes, off-balance (off-balance) accounts are used.

Off-balance accounts are designed to record and enter information about material values ​​that do not belong to an economic entity and are temporarily at its disposal. Off-balance accounts are also used to control certain types of financial transactions. Their name emphasizes that they are out of balance and are not taken into account in it.

The need for separate accounting of values ​​that do not belong to an economic entity is explained by the fact that only own funds and the sources that form them should be taken into account. If the company's balance sheet also reflects values ​​that do not belong to it, then it turns out that they are accounted for twice: with the owner and with the temporary owner. This would be contrary to the law and distort the real financial position enterprises.

The main purpose of off-balance sheet accounts

• control of the use and safety of material assets that are at the enterprise on a leasehold, safekeeping, transferred for installation, processing and other similar purposes
• accounting for conditional rights or obligations of a business entity
• control of relevant types of business transactions
• providing comprehensive information on funds that are out of balance for management purposes, as well as the possibility of assessing the position of the enterprise in financial terms.

The off-balance sheet account has a traditional, albeit slightly simplified, structure. It reflects the opening balance, the receipt and write-off of material assets during the month, the final balance.

Types of off-balance accounts

007 "Debt written off at a loss of insolvent debtors." Here you can find information about the written-off debts. Such accounts are maintained five years after the debts have been written off, in order to control the possibility of recovery when the solvency of borrowers changes.

008 "Securities for obligations and payments received". Contains information on the availability and movement of funds received as guarantees for securing obligations, as well as guarantees that were received for goods transferred to other organizations. The amount of the guarantee for accounting is determined by the terms of the contract.

009 "Securities for obligations and payments issued". Reflects funds issued as guarantees to secure obligations.

010 "Depreciation of fixed assets". This off-balance account is intended to summarize data on the movement of amounts reflecting the depreciation of housing stock, landscaping, road facilities and the like, as well as fixed assets (in the case of non-profit organizations). Depreciation is charged at the end of the year at the rate of depreciation.

011 "Fixed assets leased out". Serves to display data on objects classified as fixed assets and leased. It is used in cases where, under the terms of the contract, the property must be reflected on the balance sheet of the tenant. Accounting is carried out in the prices appearing in the lease agreement.

In addition to those listed, the list of off-balance accounts can be supplemented by the organization itself, in accordance with the specifics of its activities. This should be reflected in .

For some types of economic entities, slightly different off-balance sheet accounts are used. So, the Order of the Ministry of Finance of the Russian Federation No. 157n defines the chart of accounts for state and local authorities, off-budget funds, institutions of science and education, public institutions. This plan specifies twenty-six types of off-balance sheet accounts that can be used by these organizations as needed.