To eliminate users' questions regarding the errors of the standard regulated report mentioned above, we immediately note that they are incorrectly filling in Count 5, 6, 7 and 11 of the report and are determined by the incorrectness of the algorithm used. The fragment of this algorithm in the form of a part of the query is shown in Fig. 2 and is in the procedure Opened Fill Putabilities11K (parameters) General module FILECENCEGLATEMENTED COMPANIESSERVERconfiguration BSU 8, Release 1.0.45.3 and above. The algorithm fragment contains two conditions for the distribution of the calculated indicators of the table part of the report on the graphs 5, 6, 7 and 11:

Cost_RAVE.Summa \u003d isNULL (amortization_ripation. Summum, 0) ( Condition for column 5, 6, 7, 11)

Cost_Art.KEK \u003d & Kechkatastro (Condition for graph 6).

These conditions are based on two typical accounting postings on the write-off OS (NMA) objects:

Debit 010400410 (010439420) Credit 10100410 (010230420) Amount of accumulated depreciation of the object

Debit 040120273 Credit 10100410 (010230420) Amount of residual value of the object

The first of these conditions suggests that part of the value of the OS object (NMA) equal to the amount of accumulated depreciation, which is written off by the first wiring, can enter both in columns 5 and in column 7. The second condition is equivalent to equality:

KEK expense \u003d 273 (emergency expenses for assets operations),

and suggests that the residual cost of the object of the object is entered into columns 6, when the object of economic classification of the object (KEK) of the object is equal to code 273 (natural disasters, catastrophe, etc.). However, for objects with redeemed value, this condition does not make sense at all, since for them the residual value is zero, and the second wiring is absent, and for objects with the outstanding cost Cope Cope on the loan is always equal to code 410, so this condition does not work either.

The actually described incorrectness of the algorithm manifests itself in the fact that with automatically filling the standard regulated report on the "Fill" button, all calculated indicators of the disposal of OS objects (NMA) are reflected only in column 7, and in columns 5 and 6 do not fall, which contradicts the requirements of paragraphs 12, 13, 14 of the indications of Rosstat No. 563 of 24.11.2015 and No. 756 of November 30, 2016 on the order of filling Count 5, 6, 7.

The published report is free from the specified shortage, implemented as an external processing on the usual form (the regulatory status file11k.erf) and has the following features.

1) The report is designed to prepare forms 11 (brief) for 2016 in the BSU 8, edition 1.0 on the 1C platform: Enterprise 8.3.

2) When the report starts, the starting window opens (Fig. 1), which allows you to choose:

a) counting organization (legal entity);

b) the artist (official responsible for providing statistical information);

c) signature date.

3) The "Fill" button on the form command panel (Fig. 3) there is an automatic calculation and filling according to the information base of the BSU 8:

a) the indicators of all cells of the table part of the form on strings 01-15 and graphs 3-11 (Fig.4);

b) the indicators of the section "Reference" on line 20, 21, 22, 23, 35, 35 (Fig.5);

c) the indicators of the section "Territorial-separable divisions" (including a string 36) - for the head organization (Fig.6).

4) The "OKOF Verification" button (Fig. 3) provides verification of the compliance of the OKOF codes and accounting accounts of OS (NMA) objects, which avoids the inconsistency of the data in statistical and accounting. If such inconsistencies are found, it is recommended to make corrections to the BSU 8 informational base, and only then start the calculation of the reporting indicators.

5) The "CC Check" button is checked by a number of mandatory control ratios before saving the report. If any control ratios are not executed, information about it is displayed in the message window.

6) The calculation algorithm Count Count 5, 6, 7, 11 of the table part of the form 11 (brief) is built on the flow of the movement of fixed assets and is described in detail in our publication. It is briefly noted that according to this algorithm in Count 5, the indicators of physically eliminated objects with the types of movement fall into the needs of the institution "," dropped out due to damage "," dropped out due to emergency situations ", in column 6 - only with the type of movement "Retired as a result of emergency situations", and in Count 7 - indicators for all other types of movement.

The reporting form is recorded in the configuration with the standard way through the BSU 8 points 8: "Service" - "Additional Reports and Processing" - "Additional External Reports". After registration, the reporting form appears in the list of regulated reports in the "Statistics" section as "form 11 (short) (external)", and can be running, filled, saved and unloaded as well as any other regulated report.

The reporting form can also be launched as an external file through "Files" - "Open" Main menu BSU 8. However, it may be difficult to register it in the information base, which will make the conservation and unloading functions inaccessible.

Clarifications
to fill out the form of state statistical observation
№ 11-OS (annual) "Report on the availability and movement of fixed assets, depreciation"

General provisions

1.1. The form of state statistical observation No. 11-OS (annual) "Report on the presence and movement of fixed assets, depreciation" contains data in thousands of Russian rubles in integers.

1.2. The form contains data on the initial (overvalued) and the residual value of its own and obtained on the terms of the financial leasing of objects and leased integral property complexes, which are assigned to fixed assets, and other non-current material assets in accordance with the Regulation (Standard) of Accounting 7 "Fixed Tools" approved Order of the Ministry of Finance of Ukraine of 27.04.2000 No. 92, registered in the Ministry of Justice of Ukraine, 18.05.2000 under No. 288/4509 (as amended).

1.3. The form assumes the availability of data that is also formed in accordance with the Regulation (standard) of accounting 14 "Rental", approved by the Order of the Ministry of Finance of Ukraine from 07.28.2000 No. 181, registered in the Ministry of Justice of Ukraine 10.08.2000 under No. 487/4708 (as amended ); The position (standard) of accounting 25 "Financial Report of the Subject of Small Entrepreneurship", approved by the Order of the Ministry of Finance of Ukraine of 25.02.2000 No. 39, registered with the Ministry of Justice of Ukraine 15.03.2000 under No. 161/4382 (as amended); The provision (standard) of accounting of 30 "biological assets", approved by the Order of the Ministry of Finance of Ukraine of November 18, 2005 No. 790, registered in the Ministry of Justice of Ukraine, 05.12.2005 under No. 1456/11736 (as amended); The provision (standard) of accounting 32 "Investment Real Estate", approved by order of the Ministry of Finance of Ukraine dated 02.07.2007 No. 779, registered with the Ministry of Justice of Ukraine 16.07.2007 under No. 823/14090 (as amended); The provision (standard) of accounting 27 "The non-current assets intended for sale, and discontinued activities", approved by the Order of the Ministry of Finance of Ukraine dated November 7, 2003 No. 617 registered in the Ministry of Justice of Ukraine 17.11.2003 under No. 1054/8375 (as amended); Instructions for accounting of fixed assets and intangible assets of Ukrainian banks, approved by the Resolution of the Board of the National Bank of Ukraine of December 20, 2005 No. 480, registered in the Ministry of Justice of Ukraine, January 18, 2006 under No. 40/11914.

Section 1. The presence and movement of fixed assets

2.1. Row 100 contains data on the cost of fixed assets on the respondent's balance sheet. Main fundamentals do not include biological assets of animal husbandry and crop production related to agricultural activities.

2.2. Free lines contain information on the cost of fixed assets by type of economic activity in which they are involved. The distribution is carried out according to the classification of types of economic activities DK 009: 2010 (hereinafter - the CACID-2010) approved by the order of the state of statestandart of Ukraine from 11.10.2010 No. 457 (as amended), at the section level.
The cost of fixed assets on roads (cost of roads) is included in the Code of the KBID 52. The main means of roads include public roads that are on the balance of roads of the republic; departmental roads on the territory of respondents; Streets and roads, travel, streets-embankments within the carriageway in the cities and towns of urban type; Streets in rural settlements, etc.

2.3. The codes of the KBID partitions are contained in the Code Code. Row data 100 for each column are equal to the amount of filled strings by the QAID.

2.4. Row 170 contains data from a total result of the cost of residential buildings to which are one-quality houses, houses with two and more apartments of both mass and individual buildings, as well as hostels. The hostels include: residential buildings for collective accommodation, including boarding houses for the elderly and disabled, students, children and other social groups, such as houses for refugees, hostels for workers and employees, hostels for students and students of educational institutions, children's homes and Orphanages, shelters for homeless and so on. According to the QUED-2010 residential buildings can be taken into account by these types of economic activity as "Real estate operations" (codes 68.10, 68.20, 68.32), "Complex maintenance of objects" (code 81.10), "activities of other places of temporary placement" (code 55.90) , "Providing supervision services with the provision of residence" (codes 87.20, 87.30, 87.90).

2.5. Graphs 1-7 contain data on the presence and movement of fixed assets at the initial (overvalued) cost. In this case, these graphs 7 for each row should be equal to the data of the graph 2 plus these graphs 3 minus data graph 5.

2.6. Count 1 contains data on the initial or revalued in previous years of the cost of fixed assets at the beginning of the reporting year.

2.7. Count 2 contains data on the cost of fixed assets, taking into account the revaluation (dotreatment, markdown), implemented in the reporting year.
If in the reporting year an indexation or reassessment of fixed assets respondent has not been performed, these graph 2 are equal to the data of the column 1.

2.8. Count 3 contains data on the arrival of fixed assets for the reporting period: acquired, created, free of charge obtained and on the terms of financial lease; Current assets translated into fixed assets, as well as expenses related to the improvement of objects (modernization, modification, completion, retrofit, reconstruction, etc.).

2.9. Count 4 contains data from the Count 3 on the value of new fixed assets commissioned in the reporting year.

2.10. Count 5 contains data on the total value of fixed assets that retired in the reporting year as a result of the sale, gratuitous transmission or inconsistency as an asset recognition criteria, as well as in the case of partial elimination of the facility.

2.11. Count 6 contains data from the Count 5 on the cost of fixed assets liquidated in the reporting year: morally obsolete, worn, damaged due to an accident, natural disaster (provided that the restoration and implementation of fixed assets are impossible or economically inexpedient), as well as eliminated due to new construction and reconstruction.

2.12. Count 7 contains data on the cost of fixed assets for the presence at the end of the reporting year. In the event of a complete disposal of (or liquidation) of the fixed assets of the graph 7 of section 1, as well as the Count 1 of the data section 2 does not contain.

2.13. Graphs 8 and 9 contain data on the cost of fixed assets less deposit - the residual value, respectively, at the beginning and end of the reporting year. The residual value is defined as the difference between the initial (overvalued) cost of fixed assets and the sum of their wear.

2.14. Count 10 contains data on the amount of accrued depreciation (wear) for the reporting year. The objects of depreciation are all fixed assets other than the Earth and unfinished capital investment.

2.15. Count 11 contains data on the cost of fixed assets listed on the balance sheet of the enterprise to which depreciation (wear) is fully accrued.

2.16. Row 150 contains data on the cost of animals if they are used in other activities than agricultural.

2.17. Row 160 contains data on the value of land plots that are on the balance sheet of the respondent.

2.18. Row 180 contains data on the value of unfinished capital investment.

2.19. Row 182 contains data on the cost of investment real estate.

2.20. Row 184 contains data on the cost of fixed assets contained in order to sell.

2.21. Rows 186, 188 contain data on the value of long-term biological assets of crop production and animal husbandry. Long-term biological assets include animals or plants, which in the process of biological transformations are able to give agricultural products and / or additional biological assets, as well as bring other economic benefits over a period longer than 12 months.

Section 2. The composition of fixed assets

3.1. Section 2 includes data on the cost of the fundamental funds available at the end of the reporting year according to the groups of fixed assets, a certain provision (standard) of accounting 7 "Fixed Fundamentals".

3.2. Rows 200 should be equal to the sum of the strings 201-216 of this partition, as well as equal to the sum of the data column 7 of the strings 100, 150, 160 partition 1.

No later than 04/03/2017 organizations (except for small business entities and non-profit organizations) should be given to the territorial body of Rosstat for 2016 "Information on the presence and movement of fixed assets (funds) and other non-financial assets" (Form No. 11). On how to fill this form, we will tell in our consultation.

Filling form 11 in statistics

Download Form for filling in Excel.

Form number 11 consists of a title leaf and four sections:

• I "Availability, movement and composition of fixed assets";
• II "The presence of fixed assets";
• Iii "The main funds that are not charged amortization";
• IV "Information about geographically separable divisions."

Instructions for filling out form No. 11 approved by order Rosstat dated November 24, 2015 No. 563.

When filling out the form number 11, it is necessary to be guided by the principles of accounting of fixed assets (paragraph 3 of the instructions, approved by order of Rosstat dated November 24, 2015 No. 563), intangible and other assets (for example, R & D spending).

At the same time, for the classification of fixed assets in form No. 11 for 2016, it is necessary to use the All-Russian Classifier of the Funds (OKOF) OK 013-94 (UTV. Resolution of the State Standard of Russia dated December 26, 1994 No. 359).

The report for 2017 will need to be used already (approved by order of Rosstandart dated 12.12.2014 No. 2018).

What basic funds are reflected in form number 11

In order to fill out the form 11, the main funds include the following assets reflected in the balance sheet:

• from the group of articles "Fixed assets": Article "Buildings, machinery, equipment and other fixed assets", Article "Unfinished construction", in terms of objects intended for its own use or paid by the Customer;
• revenue investments in material values;
• material search assets;
• from the group of articles "Intangible assets": assets related to intellectual property, intellectual objects, the use of which is limited to legal or other protection;
• research results and development;
• intangible search assets (with the exception of relevant in statistics to unprovable assets).

The main funds also include assets that the organization has no exceptional rights that are taken into account for the balance of "intangible assets obtained in use" (in the full amount of the cost of creating, acquiring these objects, installation of software, etc.) Reflected in the account 97 "Expenditures of future periods" and the cost of which is written off on expenses throughout the term of use.

New form "Information on the presence and movement of fixed assets (funds) of non-commercial organizations (form 11 brief)" Officially approved by the document Order of Rosstat from 19.07.2018 N 449.

Read more about the use of OKud form 0602002:

• Statistical forms on fixed assets: What has changed?

  ...); - 11 (brief) "Information on the presence and movement of fixed assets (funds) of non-commercial organizations" (form and instructions for completing it are shown in Appendix 2); - 11 (transaction) "Information about transactions ... 9 - 12). The rest of the form remains the same. Form 11 (brief) "Information about the presence and movement of fixed assets (funds) of non-profit organizations" comparing form 11 (brief), approved by Order No. 449 ...

• Review of changes in legislation for June 2016

  Reports of Reports: No. 11 "Information on the presence and movement of fixed assets (funds) and other non-financial assets"; No. 11 (brief) "Information on the presence and movement of fixed assets (funds) of non-commercial organizations"; № 11 (transaction) "Information about ...

• On new instructions on filling Statform N 11 and 11 (brief) - information about the presence and movement of fixed assets

  ...;, N 11 (short) "Information about the presence and movement of fixed assets (funds) of non-commercial organizations" updated indications of filling out statistical forms N 11 and 11 (brief), by ... to which information is applicable and the movement of the main Funds (funds) and ...

• On new statographs of reporting on the availability and movement of fixed assets (funds) and other non-financial assets

  The presence and movement of fixed assets (funds) and other non-financial assets "updated statistical forms for which information is applicered and the movement of fixed assets (funds) and ... 11" information about the presence and movement of fixed assets (funds) and other non-financial Asset "(provided on April 1); N 11 (short)" Information on the presence and movement of fixed assets (funds) of non-profit organizations ...

• To clarify the procedure for filling the Statform N 11 and N 11 (brief) - according to information about the OS

  Observations N 11 "Information on the presence and movement of fixed assets (funds) and other non-financial assets", N 11 (short) "Information about the presence and movement of fixed assets (funds) of non-commercial organizations & quot ... Order of filling statistical forms N 11 and N 11 (short), according to which information is applicered and the movement of fixed assets (funds). In particular ...

• Rosstat approved 5 new forms of federal statistical observation submitted since 2016

  Annual reports of reports: N 11 "Information on the presence and movement of fixed assets (funds) and other non-financial assets"; N 11 (brief) "Information on the presence and movement of fixed assets (funds) of non-commercial organizations ..."; N 11 (transaction) "Information about ...

• On new annual forms of statistics on basic means and other non-financial assets

  For the presence and movement of fixed assets (funds) and other non-financial assets (forms N 11, N 11 (brief), N 11 (transaction), N 11-to ... report for 2017: Form N 11 "Information about availability and The movement of fixed assets (funds) and other non-financial assets & quot ... April. Form N 11 (short) "Information about the presence and movement of fixed assets (funds) of non-profit organizations" are legal entities in Rosstat - non-commercial organizations carrying out ...

• Rosstat again updated forms for reporting on fixed assets and other assets

  N 449 Rosstat approved updated reporting forms on the availability and movement of fixed assets (funds) and other non-financial assets. This is ... annual forms that will be applied from ...; information on the presence and movement of fixed assets (funds) and other non-financial assets "; N 11 (brief)" Information on the presence and movement of fixed assets (funds) of non-commercial organizations " ; N 11 (transaction) "Information about ...

• Rosstat updated instructions on completing the form of the report on the basic funds

  Filling out forms N 11 "Information on the presence and movement of fixed assets (funds) and other non-financial assets" and N 11 (short) "Information about the presence and movement of fixed assets (funds) of non-profit organizations & quot ... form N 11 (brief), and In form N 11, they are not reported. Organizations on USN fill and represent the form ... N 11 ...

• Rosstat corrected the procedure for filling the Statform on OS - N 11 and N 11 (brief)

  Statform: N 11 "Information on the presence and movement of fixed assets (funds) and other non-financial assets" N 11 (short) "Information about the presence and movement of fixed assets (funds) of non-commercial organizations & quot ... filling the code part of the title sheet of forms, a variety other amendments.

• Updated form of statistics on basic means and other non-financial assets

  Rosstat approved new forms of reporting on the presence and movement of fixed assets (funds) and other non-financial assets. Forms are put into operation ..., forms: N 11 "Information about the presence and movement of fixed assets (funds) and other non-financial assets" (rent all commercial organizations, ... n 11 (short) "Information about the presence and movement of fixed assets (funds) of non-commercial organizations "(surrender non-profit organizations); N 11 (transaction)" Information about transactions with fixed assets on ...

• Updated form of statisticality on basic means and non-financial assets

  Observing the presence and movement of fixed assets (funds) and other non-financial assets. New forms are established: N 11 "Information on the presence and movement of fixed assets (funds) and other ... report for 2016); N 11 (brief)" Information about the presence and movement of fixed assets (funds) of non-commercial organizations "(annual Entered with ...

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Order of Rosstat from 08-12-2009 284 On approval of guidelines for filling the forms of federal statistical observation 11 ... Actual in 2018

II. Filling out the indicators of the form N 11 (brief)

6. The line 01 reflects all the main funds of the non-profit organization (material and intangible), accounted for by it on the account on the accounting of fixed assets and are in the organization for ownership, economic management, operational management, lease agreement; Major funds acquired by budgetary institutions at the expense of entrepreneurial activities, targets and gratuitous revenues.

The cost of land plots and objects of environmental management, as well as capital investments on the root improvement of land in this line is not taken into account.

7. On rows 02 - 12 All major funds of the organization are distributed under the species structure according to the All-Russian Classifier of Fundamental Funds (OCOF), entered into force from January 1, 1996 by the Resolution of the State Standard of Russia dated December 26, 1994 N 359, taking into account changes and additions 1998.

Privatized and repurchased by citizens of housing, which is not the main funds of the organization, according to strings 01, 02 and 03, is not reflected, but is not recognized in the row in line 20.

These lines are filled in a row, without empty lines, before the exhaustion of all activities available in the reporting organization. For strings 13 - 16, a complete decoding of fixed assets by type of activity is provided.

When lacking strings, it is necessary to continue filling them on an additional form form with numbers of strings "16-1", "16-2", "16-3", etc. (in place of the 13th, 14th, 15th and so on).

In the distribution of fixed assets of structural divisions by type of activity, you must pay attention to the following:

Rental funds accounted for on the balance sheet for the landlord, with sufficient certainty in the application of fixed assets (for example, the main funds are constantly leased to the same tenant or in accordance with their species, it can practically be used only in a certain form of activity and industry - Housing, pipeline transport, specialized equipment) must be taken into account by the landlord, based on the structural units of the alleged tenant, otherwise - in accordance with the structural divisions of the potential landlord.

In case, before renting it during the year, the main funds are transferred to the structural divisions of the Lessor, relating to another type of activity, they are taken into account as retired from one type of activity and entered into another type of activity.

If the main funds after renting during the year are transferred by the Lessor to the off-balance sheet, they are reflected in column 8 as the dropped over the year.

9. Do not take into account the auxiliary activities under which the activities are understood as part of the Organization in order to create conditions for maintaining basic or secondary activities. Most auxiliary activities produce services, as a rule, a universal nature that ensures the activities of the whole organization as a whole, all types of its activities.

Based on this, they are not allocated as the main funds of secondary activities, and are taken into account on the main activity of the organization (if the organization as a whole is serviced) or the relevant secondary activities (if it is serviced by a specific secondary activity), the main funds of structural units carrying out :

Organization of organization (administration), work with personnel, accounting activities and processing of data related to the organization's activities;

communication, purchase of materials and equipment, sales, marketing, warehousing, cargo and passenger transportation, ensuring the activities of the Organization or related to the main or other non-social secondary activities of this organization;

transportation for rent with the driver (including vehicles, if they are recorded by the landlord);

Ensuring the security of the organization.

Thus, auxiliary activities on the maintenance and cleaning of buildings and structures owned by the Organization, carried out in order to create conditions for maintaining the main or secondary activities of the Organization, should be taken into account with the main or secondary activities of the Organization, depending on what kind of activities include divisions, Exploiting these buildings.

In accordance with this, for example, the operational activities, maintenance and cleaning of children's homes related to their main activity, and, therefore, these buildings themselves are taken into account by type of activity of the OKVED "Health and Provision of Social Services", and the operation of operation, maintenance , cleaning the sleeping buildings of orphanages (residential premises) and the buildings of the sleeping buildings - by type of activity of the OKVED "Real estate operations, Rent and providing services."

Activities that do not meet the above conditions does not apply to subsidiary activities, for example, the implementation of research and design work, since they do not have a universal nature and can be implemented to the side; Information and computing service implemented to the side, and so on.

Does not apply to auxiliary activities. Creating products that are actually not supplied or to a small extent shipped to the side, but in principle it could be shipped. For example, if the productive cattle available in educational institutions is taken into account by the structural division of the educational institution, belonging to the type of activity "Agriculture, Hunting and Forestry", and gives products (milk and the like), which can be implemented to the side, This cattle refers to the main funds not auxiliary, but secondary activities.

From activities to supply their organization with materials and equipment and on sales of its products related to supporting activities should be distinguished by the secondary type of activity "Wholesale and retail; repair of motor vehicles, motorcycles, household products and personal items" (section "G" OKVED). It includes structural divisions that purchase purchases on the side of the goods transported and resale of these goods (without a change, exceeding the usual sorting operations, dividing into smaller parties, packing, mixing and packaging).

Since the activities of the structural divisions of the Organization specializing in the operation of wastewater treatment facilities does not comply with the above list of supporting activities, it does not apply to auxiliary activities.

10. An example of filling the strings 13 - 16 I forms N 11 (brief) (partition diagram is reduced).

The reporting organization is the Higher Educational Institution - has a major activity on the lower level of the OKVED classification "Training in educational institutions of higher professional education (universities, academies, institutes and others)." Statistical authorities indicate the code part of the OKVED code "M 80.30.1". According to the highest level of classification, the main type of activity on OKVED is education (section "M").

The organization has structural divisions related to:

Educational process (the value of fixed assets at the end of the year is 80,300 thousand rubles);

managing the organization and work with personnel (600 thousand rubles);

Accounting and processing of data related to the activities of the organization (400 thousand rubles);

repair and maintenance of the organization owned by equipment and machines (500 thousand rubles);

communication, transportation of employees of the organization and freight transportation, procurement and warehouse storage of materials and equipment (550 thousand rubles);

ensuring the security of the organization (150 thousand rubles);

Dormitory educational institution - 5000 thousand rubles;

hospital - 4000 thousand rubles;

Research division, design unit, performing scientific work - 2800 thousand rubles;

divisions for external lighting, communal and domestic water supply, gas supply and heat supply - 1000 thousand rubles. and division for wastewater and waste - 600 thousand rubles;

division engaged in pig breeding and poultry farming - 1400 thousand rubles;

house of Culture - 1300 thousand rubles;

catering divisions - 700 thousand rubles, trade - 500 thousand rubles;

Division providing data processing services for other organizations - 1100 thousand rubles;

Hairdresser - 400 thousand rubles.

When filling out the report, the organization in line 13 takes into account all the main funds of the structural unit, which relates to the main type of activity, as well as units involved in the auxiliary activities.

In column 1, in line 13, respectively, the name and section of the type of activity on OKVED ("Education", "M") is indicated. In columns 3 - 12, this line takes into account the data on the main funds of the structural unit related to this type of activity, as well as on the main funds of units engaged in subsidiary activities, - the management of the organization and work with personnel, accounting activities and processing of data relating to The activities of the organization, repair and maintenance of the organization and machinery, communications, transportation of employees of the organization and trucks, the purchase and warehous storage of materials and equipment, the maintenance and cleaning of buildings and structures owned by the organization, ensuring its security.

The following line 14 takes into account data on the structural division of the reporting organization relating to the secondary type of OKVED activities ("hotels and restaurants"). Similarly, data on structural units related to the following activities on OKVED - "Real estate operations, rental and provision of services", "Health and the provision of social services" are taken into account in lines 15 and 16.

Units for external lighting, utilities and domestic water supply, gas supply and heat supply according to OKVED include the type of activity "Production and distribution of electricity, gas and water", section "E", and a division for wastewater and waste disposal - to the type of activity "Provision of other Communal, social and personal services ", section" O ".

Further, similarly to this, occupy the activities of OKVED - "provision of other utilities, social and personal services", "Agriculture, Hunting and Forestry", "Production and distribution of electricity, gas and water", "Wholesale and retail, repair motor vehicles, motorcycles, household products and personal items. "

Since the list of rows allocated to account for fixed assets in the context of activities, the 16th line ends, then for the remaining activities, an additional form is used, on which the numbers of the lines "16-12," 16-2 "," 16-3 "are affixed and "16-4".

Results of filling rows 13 - 16 by graphs 3 - 12 forms are shown in the table:

11. Since the reassessment of fixed assets in budgetary institutions as of January 1, 2009 was not conducted, Count 3 in the 2009 report is not filled (it is left on the form in order to save the numbering of the subsequent graph).

12. Column 4 provides data on an increase in the full accounting value of fixed assets for the reporting year due to the creation of a new value, that is, adoption of accounting in the reporting year:

Introduces new objects of fixed assets (which were previously held on the balance sheet for any organizations as fixed assets and not relate to fundamental funds in the property of citizens) in their acquisition, construction and manufacture; making the founders of new fundamental funds to their contributions to the authorized (share) capital; obtaining under the contract of donation and other cases of free receipt; with other receipts;

Completion, modernization, reconstruction of existing objects of fixed assets.

13. Column 5 provides data on increasing the full accounting value of fixed assets for the reporting year by acquiring applications of fixed assets ("entering fixed assets from other sources", that is, the acquisition of them in the secondary market, including the introduction of the founders of used Funds in the account of their contributions to the authorized (share) capital).

Receipt as a result of a repurchase on leasing of the main funds consisting on the balance sheet is taken into account by the lessee as the acquisition of used fundamental funds. Since the accumulated wear in this case is transmitted to the lessee, in column 10 "the presence at the end of the year at the residual book value" is taken into account of the residual value, taking into account the reduction of complete discount value at the expense of all wear, accumulated at the end of the year, as accrued by the lessee and earlier - Lessor.

The used major funds, in accordance with current regulations, can be taken into account at acquisition prices (current market prices), when transferring fixed assets between institutions and state and municipal organizations - on the book value of an object with simultaneous transmission of the amount accrued to the depreciation , and when conducting the reorganization of the organization - at the residual value or at the current market value.

The main funds received by the organization under the contract of donation (free) are taken into account at the initial value, which is their current market value at the date of adoption of accounting as investments in non-current assets.

With significant amounts of acquisition of fixed assets in the secondary market, the names of organizations that have acquired the main funds are specified in the form.

The amount of the data Count 4 and 5 is a total increase in the total accounting value of fixed assets for the reporting year (the flow of fixed assets per year is total).

14. Column 6 reflects the decrease in the full accounting value of fixed assets for the reporting year due to the elimination of fixed assets.

This graph reflects the write-off of fixed assets, meaning the physical elimination of relevant objects, as well as the implementation of them for the purpose of physical liquidation. The main funds sold or transmitted to other organizations or individuals transferred to the treasury for further use (and not to eliminate the disassembly, disposal, slaughter and the like), as well as the main funds that continue to be operated after the achievement of 100% depreciation, This graph is not taken into account.

The main funds that, after reaching 100% depreciation, were taken into account on the off-balance account, are taken into account as eliminated as they are physical elimination.

15. Column 7 from the liquidated fixed assets taken into account in column 6, the objects of fixed assets are allocated, eliminated due to natural disaster losses, man-made disasters, automotive accidents, fires, military operations, etc.

In this column, losses are taken into account as a result of a catastrophe - large-scale, one-time events leading to the destruction of fixed assets. These include large earthquakes, volcanic eruptions, hurricanes, forest fires, droughts, epidemics (leading to the death of plants and animals belonging to the grown fixed funds) and other natural disasters; Military actions, rebellion and the like; Large technogenic catastrophes.

In the same graph, the elimination of fixed assets is also taken into account due to unforeseen damage, which are more common, taking into account when establishing the regulatory framework for the use of relevant facilities - as a result of fires, automotive accidents and the like local man-made and natural phenomena of a devastating nature.

16. The column 8 reflects the decrease in the full accounting value of fixed assets for the reporting year due to the disposal of fixed assets for other reasons, that is, their implementation (sales, transmission) on the secondary market for subsequent use, as well as stolen and missing.

In this graph, in particular, the main funds previously leased with the right of redemption, ownership of which in the reporting year passed to the tenant, as well as the main funds transferred in the reporting year in the treasury.

With significant volumes of the implementation of fixed assets in the secondary market in explanations, the names are indicated by the names of organizations that implemented the main funds.

The amount of the data Count 6 and 8 is a total amount of reducing the full accounting value of fixed assets for the reporting year (the disposal of fixed assets per year - total).

17. In cases where fixed assets, remaining in the same organization, during the year were moved into a structural unit with another, the earlier, the type of economic activity, this is reflected in strings 13 - 6 as their movement (disposal-receipt) and takes into account In columns 5 and 8.

The law is simple: the official source of the electronic document contains inaccuracy: it meant in view of the string 13 - 16

Since for the organization as a whole, the motion of fixed assets does not occur at the same time, the species structure of fixed assets does not change, then on line 01 - 12 in columns 5 and 8 this change is not reflected. Due to this, according to the graphs 5 and 8, these strings 01 may be less than the amount of data on strings 13 - 16.

18. Column 9 takes into account the presence of fixed assets at the end of the year at full discount value, in column 10 - at the residual book value.

The residual carrying amount of fixed assets at the end of the year is equal to their full accounting value at the end of the year, reduced by the value of the accounting wear of these fixed assets accrued for all the years of their operation, expressed in the same prices as the full accounting value (taking into account the revaluals conducted) .

For those types of fundamental funds, in accordance with the existing regulatory acts on accounting, wear (depreciation) of fixed assets is not determined, the residual carrying cost in statistical accounting is made equal to their full accounting value.

According to fully worn out main funds, not written off from accounting, the residual carrying cost should be zero.

The procedure for accrualing depreciation (depreciation) in accounting and statistical records does not provide for its accrual after reaching a complete 100% wear of objects and, accordingly, the emergence of a negative residual value. Calculation of wear on the facility of fixed assets is terminated from the first day of the month following the month of full repayment of this object.

The residual book value acquired during the year in the secondary market of basic funds in column 10 is shown without accumulated over the previous wear period. However, in column 10, as in column 11, is taken into account in these objects, accrued in the reporting year in the new owner. Consequently, according to the objects acquired in the secondary market, these graphs 11 "Accounting for the year" will be equal to the difference in the graphs 9 and 10.

19. Column 11 reflects the accounting depreciation of fixed assets accrued to the main funds for the period during the reporting year, when these fixed assets belonged to the reporting organization (including the main funds that retired by the end of the year). According to the fixed assets of non-profit organizations for which depreciation is charged, the depreciation indicator reflected in accounting is included. Under the facilities of fixed assets of non-profit organizations (except budget), for which depreciation is not accrued, and wear is reflected in the off-balance sheet, this wear is taken for accounting wear.

Accrual of wear (depreciation) for free of charge received institutions of fixed assets is made in the prescribed manner, based on its market value and useful use of this object.

According to the main funds, which in accordance with the existing regulatory acts on accounting, wear (depreciation) is not determined, the accounting wear per year is taken equal to zero.

Accrual of wear on fixed assets worn by 100 percent is not produced.

The relationship accrued for the year of accounting wear and availability of fixed assets at full value must comply with the standards and methods of depreciation (depreciation) applied in accounting (taking into account the non-flaws of them on fully worn out main funds).

Since the main funds include economic assets for exploitation over a period of time exceeding 1 year, then the deadlines during which wear is accrued, also amounts to more than a year. Based on this, as a rule, the accounting wear accrued for the year (gr. 11) should be less (by about 1.5 times) than the accumulated accounting depreciation of fixed assets equal to the difference between the full accounting and residual book value at the end of the year (gr. 9 - gr. 10).

Only in certain exceptional cases, the accumulated accountable wear on the fundamental funds available by the end of the reporting year may be less depreciation accrued during the year. This is only possible when during the year such a significant disposal of fixed assets was carried out, which, by the end of the year, the fundamental funds worn out to a significant degree remained less than the fundamental funds on which the wear was charged during the year.

In cases of non-compliance with the above relations, the territorial authority of state statistics should be submitted to the necessary explanations.

20. Column 12 reflects the accounting wear of the objects of fixed assets, liquidated by the reporting organization during the year (taken into account in the column 6 at full discount), accumulated over the entire time of their preceding operation.

Since, as a rule, the most old major funds are eliminated (with the exception of liquidation from natural disasters and disasters), the magnitude of the accounting wear of liquidated fundamental funds (if it is accrued) should in most cases be 75 - 100% of their full accounting value taken into account in column 6.

With a significant deviation from this ratio, the territorial authority of state statistics should be presented with the relevant explanations. Exceptions when the percentage of depreciation of liquidated fixed assets may be less than 75%, may be associated with disaster disasters, demolishing of poorly common objects for social or economic reasons; The elimination of objects to which the wear was not charged due to the translation of the facility, by decision of the head of the Organization to conservation for more than three months, as well as during the recovery period, the duration of which exceeds 12 months.

Accounting wear on fixed assets sold or transmitted to other organizations for further operation, as well as on the main funds, continuing to be operated in this organization after reaching 100% of wear, is not taken into account in this column.

21. Data on the full accounting value of fixed assets at the beginning of the reporting year in the form are not taken into account, but can be calculated as the amount of the presence of fixed assets at the end of the year and reduce their value for the year, minus the increase in their value during the year (graph 9 + graph 6 + graph 8 - graph 4 - graph 5).

22. When filling out the strings 01 - 16, the following mandatory relations are followed:

1) gr. 6\u003e \u003d c. 7;

2) gr. 9\u003e \u003d c. 10;

3) gr. 6\u003e \u003d c. 12.

In lines 13 - 16:

4) If there is data, at least one of the graph 3 - 12, then the line 01 must be filled;

5) Between the filled lines 13 - 16 should not be empty strings (spaces).

By grafam 3 - 12:

6) p. 01 \u003d p. 02 + p. 08 + p. 09 + p. 10 + p. 11 + p. 12;

7) p. 02\u003e \u003d p. 03;

8) p. 04\u003e \u003d p. 05;

9) p. 06\u003e \u003d p. 07;

10) If p. 7 gr. 9 \u003d / 0, then gr. 9 (p. 06 - p. 07)\u003e \u003d c. 10 (p. 06 - p. 07).

For all graphs, except 5, 8:

11) SUM p. 13 + 16<*> \u003d p. 01.

By column 3:

12) gr. 3 \u003d 0;

By graphs 5, 8:

13) SUM p. 13 - 16<*> \u003e \u003d p. 01.

<*> When filling out additional strings 16-1, 16-2, etc. Their data is also included in the amount of rows.

In addition, as a rule, the following relations should be observed (if they are violated, explanations should be submitted to the territorial bodies of statistics):

On strings 01 - 16:

14) (gr. 9 - gr. 10) / gr. 11\u003e \u003d 1.5, if gr. 11 \u003d / 0;

Reference:

23. On line 19 of the organization, refer to the presence (yes) or the absence (no) in the organization of fixed assets on environmental protection.

24. Line 20 takes into account the cost of privatized and bought citizens from the organization of a residential fund, which is the property of citizens (individuals).

A partnership of the owners of housing (HOA) reflect in this line the cost of apartments belonging to members of the partnership.

Since the housing taken into account in line 20 does not belong to the organization, then in the overall result of its fixed assets it does not turn on and in line 01 is not reflected.

25. In rows 21 - 24, the results of the assessment of the middle age of fixed assets are required, that is, the number of years (rounded to integer numbers), which have passed since the manufacture of the construction of facilities until the end of the reporting year, on average, respectively, by: buildings ; facilities; machines and equipment; vehicles. For objects purchased in the secondary market, in determining the age, the period of time is estimated from the moment of their manufacture, construction, and not since the acquisition by this organization.

With significant costs for modernization, reconstruction, the completion of the objects of fixed assets, the time of their implementation is taken into account when determining the age of these objects.

The average age of basic funds, according to their types, it is necessary to compare with the regulatory and actual dates of the main funds (based on the fact that the actual service life may exceed the normative, as evidenced by the proportion of fully amortized fixed assets that continue to be operated, and the average age is the past A part of the average actual service life of basic funds, which, as a rule, should not exceed the average actual service life of similar types of fixed assets).

The average regulatory service life is defined as private from dividing the full accounting value of fixed assets at the beginning of the year on the amount of fundamental depreciation of fixed assets accrued for the year.

The regulatory life of fixed assets in budgetary institutions (including state authorities and local governments) From January 1, 2005, the Ministry of Finance of Russia is recommended to determine in accordance with the classification of fixed assets included in the depreciation groups approved by the Decree of the Government of the Russian Federation of January 1, 2002 N 1:

for the first nine depreciation groups - at the maximum timing of the useful use of property established for these groups;

For the tenth depreciation group - based on the timing of the useful use of property, calculated in accordance with the annual depreciation regulations on the main funds of institutions and organizations in the State Budget of the USSR, approved by the USSR state budget, the USSR Ministry of Finance, the USSR State Constitution and CSS June 28, 1974. In accordance with the Resolution of the Council of Ministers of the USSR of November 11, 1973 N 824.

On buildings and facilities, the average age usually does not exceed their regulatory life, and on machines, equipment, vehicles can exceed their register life, but, as a rule, no more than 1.5 - 2 times.

The actual deadlines for the main funds can be appreciated based on the plans for their further operation, as well as on the basis of the age of similar liquidated fundamental funds.

For old buildings - historical monuments of different centuries, the average age of which is difficult to calculate, in line 21 should indicate an average age equal to the normative service life of the respective types of buildings multiplied by 2.5.

26. The line 25 is reflected in accordance with accounting data, the complete accounting value of intangible assets (without intangible fundamental funds, taken into account on line 12) as of the end of the year.

27. The line 26 reflects the depreciation accrued for the year (depreciation) for intangible assets, taken into account by line 25.

28. For strings 27 - 29, it is indicated at the end of the reporting year the cost of material unproved assets used in the process of organization of non-manufacturing organizations, ownership of which must be established and legislatively secured:

land - in the form of land plots (including those on which buildings are located), as well as inseparable capital expenditure areas, which include non-inventory costs to cultural and technical measures for surface improvement of land for agricultural use, produced due to capital investments;

Riches of subsoil - confirmed resource reserves of subsoil, non-cultivated biological resources, water resources;

other material unprovered assets - objects not taken into account on other accounts for accounting for non-produced assets, such as a radio frequency spectrum.

These assets are reflected at their initial cost at the time of their involvement in the economic (economic) turnover. The initial value of these assets recognize the actual investments in their acquisition, with the exception of objects first involved in the economic (economic) turnover, the initial cost of which their current market value is recognized at the date of adoption of accounting.

These assets do not belong to the main funds and in section 1 are not taken into account.

29. Line 30 reflects the credentials of objects not completed by construction. On line 31, those objects not completed by construction are taken into account, which are built for their own use or have already been paid to the customer, that is, for which the future owner has already been identified and for which the issue of subsequent use as fixed assets is resolved.

These are different from other facilities that are not completed by construction, which at the end of construction may not find the owner and not be used for their intended purpose.

The cost of these objects in lines 30 and 31 is taken into account by the customer.

30. Line 32 indicates one of the codes that are valid for what value was purchased by the main funds received in the organization for the reporting year, indicated in column 5 of the line 01 section 1. The main funds can be purchased at the current market value (code 1 ), at a complete discount value that existed in the previous owner (with the transfer of accumulated wear) (code 2), at the residual book value (code 3).

31. On line 33 from fixed assets taken into account in line 06, column 9 reflects the cost of radio communications, broadcasting and television.

32. On line 34 of fixed assets taken into account in line 12, column 9 reflects computer software.

33. When filled with reference lines, the following mandatory relations are followed:

36) p. 30\u003e \u003d p. 31;

37) If p. 02 gr. 9 \u003d / 0, then p. 21 \u003d / 0;

38) If p. 04 gr. 9 \u003d / 0, then p. 22 \u003d / 0;

39) If pp. 06 gr. 9 \u003d / 0, then p. 23 \u003d / 0;

40) If p. 08 gr. 9 \u003d / 0, then p. 24 \u003d / 0;

41) If p. 02 gr. 9 \u003d 0, then p. 21 \u003d 0;

42) If p. 04 gr. 9 \u003d 0, then p. 22 \u003d 0;

43) If p. 06 gr. 9 \u003d 0, then p. 23 \u003d 0;

44) If pp. 08 gr. 9 \u003d 0, then p. 24 \u003d 0;

45) p. 32 \u003d / 0, if gr. 5 p. 01 \u003d / 0;

46) If c. 5 p. 01 \u003d / 0, then p. 32 \u003d code 1, or code 2, or code 3.

As a rule, the ratio is observed:

47) p. 26 / p. 25<= 0,5;

48) if p. 25 \u003d / 0, then p. 26 \u003d / 0;

49) p. 21< 100;

50) p. 22< 50;

51) p. 23< 30;

52) p. 24< 20.

With the introduction of these indications, the previously operating procedure for filling and submitting forms of federal state statistical observation N 11 (short) "Information on the presence and movement of fixed assets (funds) of non-commercial organizations", approved by Rosstat's decision of November 27, 2007 N 96, and add-ons and changes to it, approved by order of Rosstat dated November 27, 2008 N 294.