Acceptance certificate for the transfer of non-financial assets. Acceptance certificate of non-financial assets (sample filling)

M. I. Prokazina, State Civil Service Officer Russian Federation 1st class

With the entry into force of Order No. 52n, the form and purpose of the act on the acceptance and transfer of assets has changed significantly. We will tell you what the main innovations and features of filling out the acceptance certificate of objects of non-financial assets (f. 0504101) are.

Scope of the acceptance certificate

According to the previously valid order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n, the Acceptance and Transfer Act of Fixed Assets (except for buildings, structures) (f. 0306001) was the main document that formalized the acceptance of fixed assets for accounting, as well as their disposal.

The following operations were formalized by the act:

inclusion of objects in the composition of fixed assets and accounting for their commissioning when they are received under contracts of sale, donation, purchase for a fee, as a result of manufacturing for their own needs, free of charge from the founder, head office or separate division;
retirement from the composition of fixed assets upon transfer to the founder, head office or separate subdivision, another organization, as well as upon sale.

A separate line is also intended to reflect information on state registration of rights in cases established by law. In this case, it is understood that the right of one party terminates at the moment when it appeared in the other party.

But it can also happen that the termination of the right of the transferring party was registered in one period, and the emergence of the right for the recipient of the property in another. This means that information from two documents must be reflected in this line.

The transferring party, i.e. the previous rightholder, must attach copies to the transfer and acceptance certificate inventory cards for each object that is transferred in accordance with this act. Moreover, if the act is drawn up without an electronic signature, then the inventory cards are attached on paper.

This innovation was introduced to eliminate the loss of information about the object. After all, only in the inventory card you can see its entire history: when it was created, was there any reconstruction, restoration, repairs, revaluation, who owned it, etc.

The transferring party is obliged to indicate the register number in the register of state (municipal) property for any object, even for those acts that were drawn up before the entry into force of Order No. 52n. In addition, cadastral data are indicated for real estate objects.

Also an important innovation is the presence in the Act (f. 0504101) of several dates:

date of formation of the act - the act is always formed by the transmitting party, it fills out the first and second sections provided for describing the characteristics of the object;
date of legal basis (in the header) - such a basis may be an order of the administration, a property management body;
date of agreement;
date of signing by the commission (usually this date precedes the date of approval);
date of state registration of the right;
the date of writing off the object and its registration.

In the registration part, marks are now put down about the removal of the object from the register by the sender and about the acceptance for accounting by the recipient.

Thus, since the Act (f. 0504101) was developed specifically for use in the public sector, it takes into account the specifics of disposing of property in institutions, which could not be said about the unified Act (f. 0306001) previously applied by all organizations.

The full text with examples is available in the magazine # 10-2015.

Order of the Ministry of Finance of Russia dated March 30, 2015 N 52n "On approval of the forms of primary accounting documents and registers accounting applied by public authorities ( government bodies), local government bodies, state governing bodies extrabudgetary funds, state (municipal) institutions, and Methodical instructions on their application "(with amendments and additions)

government controlled

Order of the Ministry of Finance of Russia dated March 30, 2015 N 52n
"On the approval of the forms of primary accounting documents and accounting registers used by state authorities (state bodies), local self-government bodies, governing bodies of state extra-budgetary funds, state (municipal) institutions, and Guidelines for their application"

With changes and additions from:

Based on article 165 The Budget Code Russian Federation (Collected Legislation of the Russian Federation, 1998, N 31, Art. 3823; 2007, N 18, Art. 2117; N 45, Art. 5424; 2010, N 19, Art. 2291; 2013, N 19, Art. 2331 ; 2014, N 43, Art. 5795), paragraphs 4 and the Resolution of the Government of the Russian Federation of April 7, 2004 N 185 "Questions of the Ministry of Finance of the Russian Federation" (Collected Legislation of the Russian Federation, 2004, N 15, Art. 1478; N 49 , art.4908; N 41, art. 4048; 2005, N 34, art. 3506; N 42, art. 4278; N 49, art. 5222; 2007, N 45, art. 5491; N 53, art. 6607 ; 2008, N 5, Art.411; N 17, Art. 1895; N 34, Art. 3919; 2010, N 2, Art. 192; N 20, Art. 2468; N 52, Art. 7104; 2011, N 36, Art.5148; 2012, No. 20; Art. 2562; No. 29, Art. 4115; No. 37, Art. 5001; 2013, No. 5, Art. 411; No. 20, Art. 2488; No. 36, Art. 4578; N 38, Art. 4818; 2014, N 40, Art. 5426) and in order to establish a unified accounting procedure by state authorities (state bodies), local authorities, state governing bodies and off-budget funds, state (municipal) institutions I order:

1. To approve the List of unified forms of primary accounting documents used by state authorities (state bodies), local authorities, governing bodies of state extra-budgetary funds, state (municipal) institutions, in accordance with Appendix No. 1 to this order.

2. To approve the forms of primary accounting documents for state authorities (state bodies), local self-government bodies, governing bodies of state extra-budgetary funds, state (municipal) institutions (class 05 "Unified system of accounting financial, accounting and reporting documentation of the public administration sector" OKUD) , according to Appendix No. 2 to this order.

3. To approve the List of accounting registers used by state authorities (state bodies), local authorities, governing bodies of state extra-budgetary funds, state (municipal) institutions, in accordance with Appendix No. 3 to this order.

4. To approve the forms of accounting registers used by state authorities (state bodies), local self-government bodies, governing bodies of state extra-budgetary funds, state (municipal) institutions (class 05 "Unified system of accounting financial, accounting and reporting documents of public sector organizations" OKUD ), in accordance with Appendix No. 4 to this order.

5. To approve the Guidelines for the application of forms of primary accounting documents and the formation of accounting registers by state authorities (state bodies), local authorities, governing bodies of state extra-budgetary funds, state (municipal) institutions in accordance with Appendix No. 5 to this order.

6. This order is applied when forming the accounting policy of the accounting entity, starting from 2015.

7. This order applies to state (municipal) unitary enterprises in the conduct of budgetary accounting of the facts of economic life arising from the exercise by them, in accordance with the budgetary legislation of the Russian Federation, of the powers of state (municipal) customers to conclude and execute on behalf of the relevant public law formation of state ( municipal) contracts on behalf of government bodies (government bodies), government bodies of extra-budgetary funds, local government bodies that are state (municipal) customers.

8. This order applies to the State Atomic Energy Corporation "Rosatom", the State Corporation for Space Activities "Roskosmos" in the conduct of budget accounting of the facts of economic life arising from the exercise of the powers of the chief manager budget funds, the recipient of budgetary funds, the chief administrator of budget revenues and the administrator of budget revenues, as well as for federal state unitary enterprises when transferred to them by the State Atomic Energy Corporation Rosatom, the State Corporation for Space Activities Roskosmos on the basis of agreements of their powers of the state customer to conclude and execution on behalf of the Russian Federation of state contracts, including within the framework of the state defense order, on behalf of these corporations when making budget investments in facilities capital construction state property of the Russian Federation and for the acquisition of immovable property into state property of the Russian Federation.

9. To recognize as invalid the order of the Ministry of Finance of the Russian Federation of December 15, 2010 N 173n "On approval of the forms of primary accounting documents and accounting registers used by state authorities (state bodies), local self-government bodies, governing bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions and guidelines for their application "(registered with the Ministry of Justice of the Russian Federation on February 1, 2011, registration number 19658; Russian newspaper, 2011, February 24).

The forms of primary accounting documents and accounting registers used by state authorities, local self-government bodies, management of state non-budgetary funds, state (municipal) institutions have been updated. It is also about the order in which they are applied. Let's note important changes.

Only 4 are attributed to the forms of documents of class 03 "Unified system of primary accounting documentation" OKUD. Money(0310005). Also included are incoming and outgoing cash orders, register of incoming and outgoing cash documents.

The collection order (0401671) was additionally attributed to the forms of documents of class 04 "Unified system of banking documentation" OKUD.

Class 05 document forms are adapted for use by state (municipal) institutions. Advance Statement (0504505) has been moved from the register list. Also included are the Act on the acceptance and transfer of objects of non-financial assets (0504101), Card (book) for registering the issuance of property for use (0504206), Receipt order for the acceptance of tangible assets (non-financial assets) (0504207).

In the titles of part of the forms, the terms "fixed assets" and "vehicles" are replaced by "non-financial assets" and "vehicles", respectively.

The consolidated provisions apply to GUPs and municipal unitary enterprises when maintaining budgetary accounting of the facts of economic life arising from the exercise of the powers of state (municipal) customers to conclude and execute contracts on behalf of the relevant authorities.

We are also talking about the maintenance of budget accounting by the State Corporation "Rosatom" when exercising the powers of the main manager, recipient of budgetary funds, chief administrator and administrator of income, as well as FSUEs when the corporation delegates to them the powers of the state customer to conclude and execute contracts on behalf of the Russian Federation, including within the framework of the state defense order, in the implementation of budgetary investments in capital construction objects of state property and for the acquisition of real estate in the latter.

The order is applied when forming the accounting policy starting from 2015.

The previous forms were declared invalid.

Order of the Ministry of Finance of Russia dated March 30, 2015 N 52n "On approval of the forms of primary accounting documents and accounting registers used by state authorities (state bodies), local authorities, governing bodies of state extra-budgetary funds, state (municipal) institutions, and Methodological instructions for their use "

This order comes into force 10 days after the day of its official publication.

This order is applied when forming the accounting policy of the accounting entity, starting from 2015.

According to the letter of the Ministry of Finance of Russia dated June 10, 2015 N 02-07-07 / 33768, the application of forms is carried out by the institution from the moment of approval of amendments to the acts establishing the rules for its workflow and processing technology accounting information for the purpose of organizing and maintaining accounting, adopted as part of the formation of its accounting policy for 2015, taking into account its organizational and technical readiness

This document is amended by the following documents:

Order of the Ministry of Finance of Russia of November 16, 2016 N 209н

The changes come into force 10 days after the day of the official publication of the said order and are applied in the formation of accounting (budget) accounting and accounting (budget) reporting for 2016.

The act of acceptance and transfer of objects of non-financial assets (form 0504101) is drawn up when transferring non-financial assets between institutions, institutions and organizations (other rightholders).

When Form 0504101 Is Applied

The act is drawn up:

when securing the right of operational management (economic management);
transfer of property to the state (municipal) treasury, including when the body exercising the powers of the owner of state (municipal) property, objects of non-financial assets are seized from operational management (economic management);
when transferring property as a contribution to the authorized capital (property contribution);
with other grounds for changing the owner of state (municipal) property, except for the acquisition of property for state (municipal) needs (the needs of budgetary (autonomous) institutions), sale of state (municipal) property.

Examples of filling out an act of the form f. 0504101

The procedure for registration and how to fill out the form 0504101

Acts are drawn up by a commission appointed by the head of the institution for the receipt and disposal of non-financial assets, created on a permanent basis (hereinafter - the commission), at least in two copies. One of the copies of the approved acts, together with the documentation attached to it, is transferred to the accounting service of the institution for the acceptance of fixed assets for accounting. The second copies of the acts remain with the transmitting party.

The act of acceptance and transfer (f. 0504101) contains three main sections:

Information on the transferred objects of non-financial assets;
Brief individual characteristics of the object (s);
Information about the accepted objects of non-financial assets.

The first two sections are filled in by the transmitting side, the third section - by the receiving side. Acceptance certificates of class 03 "Unified system of primary accounting documentation", applied in accordance with the order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n, did not contain a section that had to be filled out by the receiving party. This section includes information on:

initial (book) cost;
assigned to the code according to the classifier;
useful life;
monthly depreciation rate;
assigned inventory number and details of the open inventory card.

Thus, the Acceptance and Transfer Act (f. 0504101) should be drawn up only bilaterally, unilateral execution is excluded.

The act is accompanied by technical documentation related to the accepted object (accepted objects). In this case, copies of inventory cards are provided without fail. To reflect information about the attached inventory cards, a corresponding column is provided in the subsection "Appendices".

Example 1

Suppose that the Federal State Institution "MTO Center" received a Nissan car according to the departmental order and on the basis of the Notice (f. 0504805).

According to supplier documents and notice, cost vehicle amounted to 455,000 rubles. This cost includes all costs of purchasing the vehicle, as well as shipping costs.

The following entry must be made in the budget accounting of the receiving institution:

Debit of account 1 10135 310 - Credit of account 1 30404 310 - 337 196 rubles. - the initial cost of the received item of fixed assets (balance sheet account 1 10631 000 is not used, since the cost of the item was formed before its transfer to the institution).

For the object accepted for registration, an Act on the acceptance and transfer of objects of non-financial assets (f. 0504101) must be drawn up.

According to the order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n, the Notification (form 0504805) formalizes settlements arising from operations of acceptance and transfer of property, assets and liabilities between accounting entities, including during interdepartmental and interbudgetary settlements.

Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n regulates the application only of the Acceptance and Transfer Act (f. 0504101) for all types of property, including when registering the transfer and acceptance of one or several objects of non-financial assets.

In addition, the Ministry of Finance of Russia indicates that an institution, as part of the formation of an accounting policy, has the right to establish the procedure for applying the Acceptance and Transfer Act (form 0504101) when acquiring, transferring or selling objects of non-financial assets.

Example 2

On the basis of orders of the Government of the Russian Federation and the territorial body of the Federal Property Management Agency, the federal state institution "MTO Center" was transferred to operational management an administrative building at the address: Moscow, st. Varshavskoe highway, 39A.

According to the documents of the transferring party (Federal Property Management Agency), the initial (replacement) value of the property was 6,480,197 rubles, the amount of accrued depreciation was 1,193,400 rubles.

In the budget accounting of the recipient institution, the following entries must be made:

Debit of account 1 10112 310 - Credit of account 1 40110 180 - 6 480 197 rubles. - the initial (replacement) cost of the registered object;

The debit of the account 1 40 110 180 - Credit of the account 1 10412 410 - 1 193 400 rubles. - the amount of the accrued depreciation on the fixed assets item taken into account.

On the real estate object accepted for registration, the Acceptance and Transfer Act (f. 0504101) must be drawn up.

For budgetary and autonomous institutions, accounting records are drawn up in the same way, taking into account the source of financial support.

If the object was bought for currency

If the book value of the transferred (received) object of fixed assets was expressed in foreign currency (conditional monetary units), the requisite "For reference" reflects information about the name of the foreign currency, its amount at the rate of the Central Bank of Russia on the date selected in accordance with the requirements of accounting in state (municipal) institutions.

Acceptance and transfer certificates (f. 0504101) are signed by all members of the commission indicating their positions and decrypted signatures, persons who handed over and accepted fixed assets, indicating their positions, decrypted signatures, as well as the chief accountant of the institution indicating the decryption of his signature.

Example 3

In May 2019, the federal state institution "MTO Center" handed over furniture, namely office chairs, in the amount of 4 pieces to a state institution financed from the regional budget. worth 9463 rubles. each.

According to the order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n, such transfers of non-financial assets are formalized by the Act (f. 0504101). In this case, this act presupposes the reflection of accounting records on the deregistration of the transferred property and its registration by the recipient.

In accounting, the transmitting party (sender) makes the following entries:

Debit of account 1 40120 251 - Credit of account 1 10136 410;

Debit of account 1 104 34 410 - Credit of account 1 401 20 251.

The receiving party (recipient) reflects the received property with a record:

Debit of account 1 10134 310 - Credit of account 1 40110 151.

At the same time, the amount of previously accrued depreciation is taken into account, which is reflected by the entry:

Debit of account 1 40 110 151 - Credit of account 1 10434 410.

In connection with the approval of the Order of the Ministry of Finance of Russia dated March 30, 2015 N 52n "On the approval of the forms of primary accounting documents and accounting registers used by state authorities (state bodies), local authorities, governing bodies of state extra-budgetary funds, state (municipal) institutions, and Methodological instructions on their application "I ask for clarification on the issue: Can the Company take into account the acquired fixed assets on the basis of the Act on the acceptance and transfer of objects of non-financial assets in the form of 0504101 instead of acts in the OS-1 and OS-1a forms? If yes, please indicate the set of documents that must be drawn up by the Company when accepting an asset for accounting (upon purchase). If not, please clarify whether it is necessary to require an act in the form OS-1 (OS-1a) from the state institution? If so, please indicate the basis.

Yes maybe.

At present, the company, upon acceptance of the OS, is not obliged to draw up OS-1 and OS-1a. Unified forms of documents from albums of unified forms approved by resolutions of the Goskomstat of Russia are not mandatory. Such clarifications are contained in the information of the Ministry of Finance of Russia dated December 4, 2012 No. PZ-10/2012, letter of the Federal Tax Service of Russia dated June 23, 2014 No. ED-4-2 / 11941.
At the same time, in order to accept objects that will subsequently be accounted for as fixed assets, you need to create a separate commission by order of the head. Such a commission will determine:

- whether the object meets the technical conditions and whether it can be put into operation;

- whether it is necessary to bring or modify the object to a state suitable for use.

Natalia Guseva, Director of the Education Center and internal control Institute of Continuing Professional Education "International Financial Center", State Counselor of the Russian Federation, 2nd class, Ph.D. n.

Stanislav Bychkov, Deputy Director of the Department of Budgetary Methodology of the Ministry of Finance of Russia

In what cases is it necessary to apply the act of acceptance and transfer of objects of non-financial assets (f. 0504101)

How to issue and reflect in accounting the acquisition of fixed assets for a fee

The list of cases when it is necessary to apply the act is determined by the Ministry of Finance of Russia in the order of March 30, 2015 No. 52n. So, an act (form 0504101) will have to be drawn up upon transfer of property (including investments in real estate):

between legal entities(by other rightholders), including when securing a property right;
to the treasury, in particular, when the owner of the property is withdrawn from operational management or economic management;
to the authorized capital (as a property contribution);
in other cases, when the copyright holder changes.

Is it necessary to draw up an act (f. 0504101) when buying and selling non-financial assets (NFA)? From the Guidelines approved by order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n, it follows that it is not necessary. After all, specialists of the Ministry of Finance of Russia singled out buying and selling separately, as an exception. But they indicated that the institution has the right to use the act in these cases as well. To do this, you need to consolidate such a duty in your accounting policy.

But how legitimate is it not to draw up an act in these cases? Indeed, the Instruction to the Unified Chart of Accounts No. 157n says that it is necessary to take into account assets, as well as reflect their disposal on the basis of an act in an approved form... Form No. 0504101 is just such an act. It seems like a contradiction. On the one hand, it turns out that it is not necessary to draw up an act. On the other hand, the act is still needed.

Considering this, when buying (or rather, even when taking into account bought object) it is better to make up this form. This will help to avoid claims from the auditors. After all, the meaning of the act is to confirm the commissioning of the fixed asset (that is, the commission examined it, determined that the object is suitable for operation).

But when selling, this is not necessary. When selling, as a rule, a contract is drawn up, a waybill (TORG-12), etc. This will confirm the disposal of the fixed asset. And the act of acceptance and transfer (OS-1 - if we are talking about commercial organization or f. 0504101 - for public sector organizations) is already done by the buyer unilaterally. Therefore, it is not necessary to draw up an act, which means that it makes no sense to complicate the workflow, fixing its application in the accounting policy. This opinion is shared by specialists from relevant departments.

By the way, I must say about this moment. Along with the purchase and sale, the finance department also allocated a grant. That is, the Methodological Guidelines established that the application of the act in case of gratuitous transfer can be fixed in the accounting policy. Which is strange. After all, a gratuitous transfer is nothing more than a transfer of property between copyright holders. And the obligation to apply the act in this case is directly spelled out in the Methodological Instructions. This means that with a gratuitous transfer, we still recommend that you always draw up an act. Regardless of the variability given by the Russian Ministry of Finance.

The form of the Act on the acceptance and transfer of objects was approved by Order of the Ministry of Finance of the Russian Federation of March 30, 2015 N 52n “On approval of the forms of primary accounting documents and accounting registers used by state authorities (state bodies), local authorities, governing bodies of state extra-budgetary funds, state ( municipal) institutions, and Guidelines for their application ”. In the article, we will tell you how to draw up an act of acceptance of the transfer of non-financial assets + an act of transfer of the NFA in 2018, we will consider the structure of the document.

The concept of an act, the need for drawing up

The objects of non-financial assets (NFA) include:

fixed assets - movable and immovable property used in the activities of the institution;
intangible assets - objects of intellectual property;
non-produced assets - assets such as land, subsoil, objects of nature management;
inventories - inventory items used in the activities of the institution;
property forming the state / municipal treasury - stones and precious metals, works of art.

This act can be used both when receiving and transmitting one object, and when receiving and transmitting a group of objects of non-financial assets. The accounting policy of the institution should determine the scope and procedure for applying this form.

Operations for which the Acceptance and Transfer Act of Non-Financial Assets may be applied

The NFA transfer and acceptance act can be used to reflect the transfer of NFA objects between a variety of users and rightholders, including:

when transferring the NFA to economic management or operational management;
when the PFA enters the treasury;
upon return of the NFA from the operational management;
when transferring the NFA to the authorized capital;
upon receipt of the NFA free of charge. Read also the article: → "".

The structure of the act of transfer and acceptance of non-financial assets

Form 0504101 is drawn up on 2 pages. The first page contains ⇓

“Approved” marks - to be filled in by both parties;
Name and date of compilation of the form;
Data of the sender and recipient of the NFA, including the name structural units and their codes;
An indication of the type of NFA;
The basis for the movement of the NFA;
Unit of measurement;
Information about the transferred NFA;
Brief description of the object or objects of the NFA.

The second page contains ⇓

Information about the accepted objects of the NFA;
Signatures of persons who handed over and accepted the object (s) of the NFA with an indication of the position and decoding of the signature;
Information about the documents used to agree on the transfer of the NFA and registration of rights to the object - in the case when such procedures were carried out;
Data on the commission that accepted the object of the NFA - an order for the appointment of the commission, the conclusion of the commission, signatures of the commission members with decrypted signatures;
Information about annexes to the act - most often these are copies of the inventory cards of the object (objects);
Notes on deregistration and registration of the NFA object with indication of account numbers and amounts;
Signatures of the chief accountants of the transmitting and receiving parties with decrypted signatures;
Signatures of the responsible executors on both sides with an indication of the position, transcript of the signature, date of signing the act. Read also the article: → "".

An example of filling out the Act on the acceptance and transfer of objects of non-financial assets is given below.