THE ORDER OF THE FEDERAL SERVICE OF THE RUSSIAN FEDERATION ON ENGINEERING AND EXPORT SUPERVISION

of July 27, 2018 No. 129

About approval of the Instruction about accounting treatment for the precious metals containing in purchased accessories, products, devices, tools, the equipment, the special equipment and maintaining the corresponding reporting in the Federal Service for Technical and Export Control and its territorial authorities

According to Item 20 of Rules of accounting and storage of precious metals, gemstones and products from them, and also maintaining the corresponding reporting, approved by the order of the Government of the Russian Federation of September 28, 2000 No. 731 (The Russian Federation Code, 2000, No. 41, Art. 4077; 2013, No. 47, Art. 6112; 2015, No. 43, the Art. 5970), item 4 of the Instruction about accounting treatment and storages of precious metals, gemstones, products from them and accounting in case of their production, use and the address, the Russian Federation approved by the order of the Ministry of Finance of December 9, 2016 No. 231n (registration No. 45111) is registered by the Ministry of Justice of the Russian Federation on January 9, 2017, I order:

1. Approve the enclosed Instruction about accounting treatment for the precious metals containing in purchased accessories, products, devices, tools, the equipment, the special equipment and maintaining the corresponding reporting in the Federal Service for Technical and Export Control and its territorial authorities according to appendix to this order.

2. To heads of managements of the Federal Service for Technical and Export Control on federal districts to organize work on accounting of the precious metals containing in accessories, products, devices, tools, the equipment, the special equipment according to the Instruction specified in Item 1 of this order.

3. Recognize invalid:

the order of the Federal Service for Technical and Export Control of January 25, 2006 No. 30 "About approval of the Instruction for accounting and storage of the products containing precious metals, to collection, accounting, storage and delivery of scrap and waste of precious metals in the Federal Service for Technical and Export Control" (registration No. 7496) is registered by the Ministry of Justice of the Russian Federation on February 14, 2006;

the order of the Federal Service for Technical and Export Control of December 5, 2007 No. 277 "About modification of the Instruction for accounting and storage of the products containing precious metals, to collection, accounting, storage and delivery of scrap and waste of precious metals in the Federal Service for Technical and Export Control, FSTEC of Russia approved by the order of January 25, 2006 No. 30" (registration No. 10858) is registered by the Ministry of Justice of the Russian Federation on December 29, 2007;

the order of the Federal Service for Technical and Export Control of October 18, 2012 No. 135 "About modification of the Instruction for accounting and storage of the products containing precious metals, to collection, accounting, storage and delivery of scrap and waste of precious metals in the Federal Service for Technical and Export Control, FSTEC of Russia approved by the order of January 25, 2006 No. 30" (registration No. 25787) is registered by the Ministry of Justice of the Russian Federation on November 12, 2012.

Approved by the Order of the Federal Service of the Russian Federation on engineering and export supervision of July 27, 2018 No. 129

The instruction about accounting treatment for the precious metals containing in purchased accessories, products, devices, tools, the equipment, the special equipment and maintaining the corresponding reporting in the Federal Service for Technical and Export Control and its territorial authorities

1. This Instruction determines features of accounting of the precious metals containing in purchased accessories, products, devices, tools, the equipment, the special equipment (further - the products containing precious metals), and maintaining the corresponding reporting in the Federal Service for Technical and Export Control and its territorial authorities (further - bodies of FSTEC of Russia).

2. Persons responsible for the organization of work with the products containing precious metals are appointed:

in central office of FSTEC of Russia - the director of FSTEC of Russia;

in territorial authorities of FSTEC of Russia - heads of these bodies.

3. Operational accounting of the precious metals containing in products is conducted:

in inventory accounting cards of non-financial assets of body of FSTEC of Russia;

in the book of accounting of revenues to temporary storage of scrap and waste of precious metals which recommended sample is given in appendix to this Instruction.

4. Data of operational accounting of precious metals are used by financial and economic division of body of FSTEC of Russia in accounting (budget) accounting.

Accounting of precious metals is performed by financial and economic division of body of FSTEC of Russia based on the provided responsible persons specified in Item 2 of this Instruction, source accounting documents containing data on availability of precious metals.

In source accounting documents data on availability of precious metals are specified proceeding from the data containing in technical documentation (passports, forms, labels, operation manuals, reference books), and in the absence of these data (the import, obsolete domestic equipment, etc.) - according to developers, manufacturers or based on the decision of the commission on acceptance of non-financial assets and to their write-off of body of FSTEC of Russia about content of precious metals in similar products.

In some cases, when it is komissionno impossible to determine content of precious metals due to the lack of data on their availability or analogs, in accounting documents entry that in these material values there can be precious metals which content will be determined after write-off and utilization is made.

5. The technical documentation (passports, forms) containing data on availability of precious metals in products is stored in structural divisions of the bodies of FSTEC of Russia operating these products.

6. Inventory count of the precious metals containing in the products which are in operation, and also placed in storage locations (including out of service), is carried out once a year (as of January 1) based on the order of body of FSTEC of Russia.

Inventory-taking group the employee of financial and economic division of body of FSTEC of Russia is included.

7. Inventory count of the products containing precious metals is carried out in the location of products in the presence of the responsible person.

8. Availability of the precious metals which are in structure of products in case of impossibility at the time of inventory count of check in nature is established according to accounting data or technical documents.

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