of November 15, 2023 No. 1195
About approval of the Unified plan of accounts
According to Item 2 of Article 116-1 of the Budget code of the Republic of Kazakhstan PRIKAZYVAYU:
1. Approve the enclosed Unified plan of accounts.
2. To provide to department of methodology of financial accounting, audit and assessment of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan:
1) the direction of the copy of this order in the state and Russian languages in the Republican state company on the right of economic maintaining "Institute of the legislation and legal information of the Republic of Kazakhstan" the Ministries of Justice of the Republic of Kazakhstan for official publication and inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;
2) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan.
3. This order becomes effective since January 1, 2024 and is subject to official publication.
Acting minister of finance of the Republic of Kazakhstan
D. Temirbekov
Approved by the Order of the acting minister of finance of the Republic of Kazakhstan of November 15, 2023, No. 1195
1. This Unified plan of accounts (further - EPS) is codification of accounts of accounting and budget accounting, single budget classification, providing scope of the state, economic and financial activities.
2. This EPS is developed according to Item 2 of Article 116 of the Budget code of the Republic of Kazakhstan (further - the Budget code), based on the Chart of accounts of the financial accounting of public institutions approved by the order of the Minister of Finance of the Republic of Kazakhstan of June 15, 2010 at No. 281 (it is registered in the Register of state registration of regulatory legal acts at No. 6314), taking into account data of the order of the Minister of Finance of the Republic of Kazakhstan of November 16, 2009 No. 495 "About approval of Rules of conducting the budget accounting" (it is registered in the Register of state registration of regulatory legal acts at No. 5962) and Single budget classification, the Minister of Finance of the Republic of Kazakhstan approved by the order of September 18, 2014 at No. 403 (it is registered in the Register of state registration of regulatory legal acts at No. 9756) and it is intended for group and the current reflection of financial statement elements in value term which is single for all public institutions.
3. EPS represents the structured list of codes intended for accounting of transactions of public institutions and authorized bodies on execution of the republican and local budget.
4. Synthetic accounts are located according to appendix 1 Unified plan of accounts, to the appendix 2 Table of Transition of codes of Single budget classification, budget and financial accounting in codes of the Unified plan of accounts and to the appendix 3 Table of Transition of codes of Single budget classification, financial accounting in codes of the Unified plan of accounts to this EPS. Correspondence of accounts on the main accounting transactions are performed according to appendices 4 and 5 to this EPS.
5. Each EPS digital code has the name which is divided into 8 (eight) signs:
The first figure of code specifies belonging to Sections;
the second and third figure of code - on belonging to subsections;
the fourth figure of code - on belonging to accounts: 1 - authorized body on execution of the republican budget, 2 - authorized body on execution of the local budget, 3 - authorized body on execution of budgets of the cities of republican value, the capital (regional budget), 4 - authorized body on execution of the city of district value, the village, settlement, rural district (city of regional value), 5 - local self-government;
the fifth, sixth, seventh and eighth figure of code - on belonging to accounts of financial accounting of public institutions.
6. In case of registration of accounting entries all EPS codes are applied. Public institutions choose codes from Sections and subsections EPS.
7. EPS contains 8 (eight) Sections grouped in economic content for the purpose of creation of the authentic financial reporting and reflection of the indicators necessary for conducting financial accounting, creation of accounting and other financial reporting:
1 Section – "Current assets";
2 undressed – "Non-current assets";
3 undressed – "Short-term obligations";
4 undressed – "Long-term obligations";
5 undressed – "Net assets / the capital";
6 undressed – "Income";
7 undressed – "Expenses";
8 undressed – "Production costs and other purposes".
8. Accounts of the Section 1 "Current assets" are intended for accounting of availability and movement of assets of the public institutions classified as short-term.
9. The Section 1 "Current assets" includes the following subsections:
10 - "Money and their equivalents";
11 - "Short-term financial investments";
12 - "Short-term receivables";
13 - "Inventories";
14 - "Other current assets".
10. The subsection 10 "Money and Their Equivalents" is intended for the cash accounting and their equivalents on the Single treasurer account, control accounts of cash (further – KSN), accounts of public institutions, accounts of authorized body on budget implementation in foreign currency.
This subsection includes the following accounts:
1 10 1 1001 – "The single treasurer account" where transactions on movement of money on the Single treasurer account opened for the central authorized body on budget implementation in National Bank of the Republic of Kazakhstan in national currency for centralized implementation of translated transactions and conducting their accounting are considered.
The single treasurer account includes remaining balance of money of control accounts of cash.
KSN and other accounts in national currency cover all transactions on budget implementation connected with accomplishment of complex of actions for ensuring receipts in the budget to implementation of the budget programs (subprogrammes), deficit financing (use of budget surplus) and cash flow on KSN of the transactions intended for accounting connected with transfer of receipts in republican and local budgets and carrying out expenses from republican and local budgets and provides the characteristic of condition of the budget in the course of its execution.
KSN and other accounts in national currency consider movement of money in national currency: on KSN republican and local budgets, on accounts on external loans, KSN of paid services, charitable help, temporary placement of money, National fund of the Republic of Kazakhstan, Fund of compensation by the victim, to target fees to Fund of social medical insurance (further – FSMS), Fund of support of infrastructure of education, Special state fund, in foreign currency, target financing, local self-government, rekonvertation of the external loan or the connected grant, on accounts of the amounts before clarification, the Eurasian Economic Union, subjects of the quasi-public sector, on accounts of public procurements, on the account of remuneration on remaining balance of the money which is on the single treasurer account, the current, settlement and special accounts;
1 10 1 1002 – "The account in foreign currency", is intended for accounting of the currency transactions performed by public institution, in currency of the Republic of Kazakhstan received by recalculation of foreign currency at the market rate of currency exchange operating on the last number of the accounting period and determined according to the procedure, No. 15 established by the joint resolution of Board of National Bank of the Republic of Kazakhstan of January 25, 2013 and the order of the Minister of Finance of the Republic of Kazakhstan of February 22, 2013 No. 99 "About procedure for determination of the market rate of currency exchange" (it is registered in the Register of state registration of regulatory legal acts at No. 8378);
1 10 1 1003 – "KSN for accounting of receipts and calculations", is intended for the cash accounting of public institution from the charitable help, on paid services, money of temporary placement, local self-government, receipts in republican and local budgets, Fund to compensation by the victim. This account includes the following sub-accounts:
1 10 1 1004 – "KSN of the charitable help of the republican budget" where receipt and expenditure of money from philanthropic activities and (or) sponsor's activities, and (or) philanthropic activities, and (or) activities for support to the small homeland for the public institutions received by them according to legal acts of the Republic of Kazakhstan is considered;
1 10 2 1005 – "KSN of the charitable help of the local budget" where receipt and expenditure of money from philanthropic activities and (or) sponsor's activities, and (or) philanthropic activities, and (or) the activities for support to the small homeland for the local budget received by them according to legal acts of the Republic of Kazakhstan is considered;
1 10 1 1006 – "KSN of paid services of the republican budget", considers movement of money from realization of goods by public institutions (works, services) and carrying out at the expense of them expenses on KSN of the paid services opened to the public institutions containing at the expense of the republican budget and used according to the Budget code and according to the procedure, established by Rules of budget implementation and its cash servicing, approved by the order of the Minister of Finance of the Republic of Kazakhstan of December 4, 2014 No. 540 (it is registered in the Register of state registration of regulatory legal acts at No. 9934) (further – Rules No. 540);
1 10 2 1007 – "KSN of paid services of the local budget" where receipt and expenditure of the money received from sales of goods (works, services) is considered, being at the command the local budget and used according to the Budget code and according to the procedure, established by Rules No. 540;
1 10 1 1008 – "KSN of temporary placement of money of the republican budget" where movement of the money transferred public institution according to legal acts of the Republic of Kazakhstan physical and (or) legal entities on the terms of their recoverability or transfer in case of approach of certain conditions in the relevant budget or to the third parties is considered;
1 10 2 1009 – "KSN of temporary placement of money of the local budget" where movement of the money transferred the local budget according to legal acts of the Republic of Kazakhstan physical and (or) legal entities on the terms of their recoverability or transfer in case of approach of certain conditions in the relevant budget or to the third parties is considered;
1 10 5 1010 – "KSN of local self-government" where receipt and expenditure of money for realization of functions of local self-government according to the Law of the Republic of Kazakhstan "About local public administration and self-government" is considered (further – the Law on local self-government);
1 10 1 1011 – "KSN of target financing" where the enlisted budgetary funds and their use for carrying out extra charges (the accounts of target financing) are considered;
1 10 1 1012 – "KSN of the republican budget" where transfer of receipts in the republican budget from the single treasurer account is considered;
1 10 2 1013 – "KSN of local budgets" where transfer of receipts in local budgets from the single treasurer account is considered;
1 10 1 1014 – "KSN of Fund of compensation by the victim" where transfer of receipts of money and carrying out payment of compensation by the victim according to the procedure provided by the Law of the Republic of Kazakhstan "About Fund of compensation by the victim" is considered (further – the Law on Fonda);
1 10 1 1015 – "KSN of Fund of support of infrastructure of education" where transfer of receipts of money and their expenditure according to the Law of the Republic of Kazakhstan "About education" is considered (further – the Education law);
1 10 2 1016 – "KSN of local executive body on support of infrastructure of education" where transfer of receipts of money of Fund of support of infrastructure of education and their expenditure according to the Education law is considered;
1 10 1 1017 – "KSN in foreign currency" where transfer of receipts in the republican budget in foreign currency from the single treasurer account is considered;
1 10 1 1018 – "KSN of Special state fund" where transfer of receipts of money in Special state fund according to the Law of the Republic of Kazakhstan "About return to the state of illegally acquired assets" is considered (further – the Law on return of assets);
1 10 1 1019 – "KSN of Special state fund of the central authorized body" where money, including from realization of the property returned according to the Law on return of assets is considered; money from realization of other property which arrived in property of managing company or as a result of its activities for asset management according to the Law on return of assets;
1 10 2 1020 – "KSN of Special state fund of local authorized body" where money, including from realization of the property returned according to the Law on return of assets is considered; money from realization of other property which arrived in property of managing company or as a result of its activities for asset management according to the Law on return of assets;
1 10 1 1030 – "Cash on hand", it is intended for accounting of availability and cash flow in cash desk of public institution;
1 10 1 1040 – "The current account of public institution", is intended for accounting of movement of money on the current account of public institution;
1 10 1 1050 – "Settlement account", is intended for the cash accounting, received by embassies of the Republic of Kazakhstan from the Ministry of Foreign Affairs of the Republic of Kazakhstan and the other organizations;
1 10 1 1060 – "The special account", is intended for accounting of financial transactions on receipt and expenditure of means on borrowed funds (external loans and the connected grants) by administrators of the budget programs. This account includes the following sub-accounts:
1 10 1 1061 – "The special account of the connected grant" where financial transactions on receipt and expenditure of means on the connected grants are considered;
1 10 1 1062 – "The special account of the external loan" where financial transactions on receipt and expenditure of means according to external loans (borrowed funds) are considered;
1 10 1 1070 – "Other money", it is intended for accounting of the other money which is not specified in the previous accounts. This account includes the following sub-accounts:
1 10 1 1071 – "Letters of credit" where the amounts of the letters of credit opened according to the obligations of public institutions arising before suppliers on payment for delivery of assets are considered;
1 10 1 1072 – "Cash documents" where the bank overdraft and other cash documents are considered;
1 10 1 1073 – "Money in transit" where cash flow, the expenses of foreign institutions transferred to financing but which did not arrive on the settlement account of foreign institutions is considered;
1 10 1 1074 – "Other money" where the other money which is not specified in the previous sub-accounts is considered;
1 10 1 1080 – "Plan assignments on adoption of obligations according to individual funding plan according to obligations of the public institutions financed from the republican budget" it is intended for accounting of movement on the amounts of the plan assignments on adoption of obligations of the public institution financed from the republican budget provided by individual funding plan according to obligations. This account includes the following sub-accounts:
1 10 1 1081 – "Plan assignments on adoption of obligations on individual funding plan" where the amounts of plan assignments on adoption of obligations of public institution provided by individual funding plan according to obligations on content of activities of public institution are considered;
1 10 1 1082 – "Plan assignments on adoption of obligations on the capital investments" where plan assignments on adoption of obligations on financing of the capital investments are considered;
1 10 1 1083 – "Plan assignments on adoption of obligations at the expense of other budgets" where are considered movement of plan assignments on adoption of obligations of the public institution containing at the expense of the republican budget in case of receipt of plan assignments by it on adoption of obligations from the local budget and vice versa - in case of receipt of plan assignments on adoption of obligations from the republican budget on particular purposes to the public institutions containing at the expense of local budgets;
1 10 1 1084 – "Plan assignments on adoption of obligations on transfers" where plan assignments on adoption of obligations on transfers which are subdivided into transfers of general nature, target current transfers, target transfers on development, transfers to physical persons, not being employees of public institution, transfers in National fund are considered;
1 10 1 1085 – "Plan assignments on adoption of obligations on subsidies" where plan assignments on adoption of obligations on subsidies to physical persons and legal entities, including country and to farms are considered;
1 10 1 1086 – "Plan assignments on adoption of obligations on the transactions connected with receipts in the republican budget in cost type of goods (works, services) and their expenditure" where the amounts of plan assignments on adoption of obligations on expenses of public institution for acquisition account in the republican budget in cost type of goods are considered (works, services);
1 10 1 1087 – "Plan assignments on adoption of obligations at the expense of external loans and the connected grants" where the amounts of plan assignments on adoption of obligations on financing at the expense of external loans and the connected grants are considered;
1 10 1 1088 – "Plan assignments on adoption of obligations on projects of public-private partnership" where plan assignments on adoption of obligations on projects of public-private partnership are considered;
1 10 1 1089 – "Plan assignments on adoption of obligations on target fees to Fund of social medical insurance" where the amounts of plan assignments on adoption of obligations on target fees in Fund of social medical insurance are considered;
1 10 2 1090 – "Plan assignments on adoption of obligations according to individual funding plan according to obligations of the public institutions financed from the local budget" it is intended for accounting of plan assignments on adoption of obligations of the public institution containing at the expense of local budgets. This account includes the following sub-accounts:
1 10 2 1091 – "Plan assignments on adoption of obligations on individual funding plan" where the amounts of plan assignments on adoption of obligations of public institution provided by individual funding plan according to obligations on content of activities of public institution are considered;
1 10 2 1092 – "Plan assignments on adoption of obligations on the capital investments" where plan assignments on adoption of obligations on financing of the capital investments are considered;
1 10 2 1093 – "Plan assignments on adoption of obligations on transfers" where plan assignments on adoption of obligations to subventions and transfers for use by administrators of the budget programs who are subdivided into transfers of general nature, target current transfers, target transfers on development, transfers of local self-government, transfers to physical persons are considered;
1 10 2 1094 – "Plan assignments on adoption of obligations on subsidies" where plan assignments on the adoption of obligations on subsidies in the form of benefit in cash provided from means of the republican budget, local budgets or from special funds to physical persons and legal entities, local authorities are considered;
1 10 2 1095 – "Plan assignments on adoption of obligations on the transactions connected with receipts in the local budget in cost type of goods (works, services) and their expenditure" where the amounts of plan assignments on adoption of obligations on expenses of public institution for acquisition account in the local budget in cost type of goods are considered (works, services);
1 10 2 1096 – "Plan assignments on adoption of obligations on projects it is state – private partnership" where plan assignments on adoption of obligations on projects of public-private partnership are considered.
11. The subsection 11 "Short-term Financial Investments" is intended for accounting of short-term financial investments. This subsection includes the following accounts:
1 11 1 1110 - "The short-term loans granted" it is intended for accounting of the short-term loans granted by public institution;
1 11 1 1120 - "Short-term financial investments", it is intended for accounting of short-term financial investments (shares, interest bearing bonds of the state and local loans, deposit certificates, deposits, derivative securities and other financial investments);
1 11 1 1130 - "The reserve on impairment of short-term financial investments", is intended for accounting of reserve on impairment of short-term financial investments.
12. The subsection 12 "Short-term Receivables" is intended for accounting of short-term receivables. This subsection includes the following accounts:
1 12 1 1210 – "Short-term receivables on the budget payments", it is intended for accounting of short-term receivables on the budget payments. This account includes the following sub-accounts:
1 12 1 1211 – "Short-term receivables on transfers to physical persons" where settlings with physical persons are reflected on:
to social payments and public assistance;
to compensation of the damage caused by the worker and the serving mutilation, or other damage of health connected with execution of labor obligations by them according to the legislation of the Republic of Kazakhstan;
to lump sum payments to parents, adoptive parents, guardians of the dead, the died military personnel;
monetary compensation instead of the food ration paid to military personnel of conscription service, cadets of military (special) educational institutions in case of departure in leave;
to other transfers to physical persons;
1 12 1 1212 – "Short-term receivables on target current transfers" it is intended for accounting of calculations for target current transfers;
1 12 1 1213 – "Short-term receivables on target transfers on development" it is intended for accounting of short-term receivables on target transfers on development;
1 12 1 1214 – "Short-term receivables on subsidies to physical persons" where short-term receivables on subsidies to physical persons are considered;
1 12 1 1215 – "Short-term receivables on subsidies to legal entities" where short-term receivables on subsidies to legal entities, including country and to farms are considered;
1 12 1 1216 – "Short-term receivables on pension payment and benefits" where movement of the funds allocated from the republican budget to the Ministry of Labour and Social Protection of the population of the Republic of Kazakhstan for pension payment and the benefits and transferred to Non-commercial joint-stock company "The Government for Citizens state corporation is considered (further – the NAO "The Government for Citizens state corporation) (the public social benefits, special public welfare payments, benefits for burial and other social payments) for payment to the population;
1 12 1 1217 – "Short-term receivables on target fee in FSMS", it is intended for accounting of short-term receivables on target fees, FSMS listed from the republican budget on fee within the guaranteed amount of free medical care;
1 12 1 1220 – "Short-term receivables by calculations with the budget", it is intended for accounting of short-term receivables by calculations with the budget for taxes (the individual income tax, social tax, payment for negative impact on the environment and other taxes), and also the amount which is excessively transferred by public institution into the budget;
1 12 1 1230 – "Short-term receivables of buyers and customers", it is intended for accounting of receivables of buyers and customers for the realized assets, the performed works and the rendered services, and also receivables for training of children at music schools, for content of pupils at boarding schools, for uniform, for food of children in boarding schools under schools, by repayment period up to one year. This group of accounts includes the following sub-accounts:
1 12 1 1231 – "Short-term receivables of buyers and customers" where receivables of buyers and customers for the realized assets are considered, the performed works and the rendered services repayment period up to one year, in organizations of professional technical education are considered settlings with customers for the performed works or the rendered services and for the realized finished products, and also settlings with the companies and public institutions for the works performed by pupils in the course of inservice training;
1 12 1 1232 – "Short-term receivables on special payment types" where calculations for training of children at music schools, for content of pupils at boarding schools, for uniform, for food of children in boarding schools are considered under schools, by repayment period up to one year;
1 12 1 1233 – "Short-term receivables of buyers on property, turned (arrived) in property state" where receivables of buyers on accounting of transactions with the property turned (arrived) into property of the state on the separate bases are considered;
1 12 1 1240 – "Short-term receivables by departmental calculations", less than one year are intended for accounting of short-term receivables of public institutions by departmental calculations by repayment period. This account includes the following sub-accounts:
1 12 1 1241 – "Short-term receivables by interdepartmental calculations" it is intended for accounting of short-term receivables of public institutions of the system by interdepartmental calculations, including for the amounts of the credits issued at the expense of means of the republican budget on returnable basis (on internal crediting);
1 12 1 1242 – "Short-term receivables by interdepartmental calculations" it is intended for accounting of short-term receivables of public institutions by interdepartmental calculations, including for the amounts of the credits issued at the expense of means of the republican budget on returnable basis;
1 12 2 1243 – "Short-term receivables by interdepartmental calculations" it is intended for accounting of short-term receivables of public institutions of the system by interdepartmental calculations, including for the amounts of the credits issued at the expense of means of the local budget on returnable basis (on internal crediting);
1 12 2 1244 – "Short-term receivables by interdepartmental calculations" it is intended for accounting of short-term receivables of public institutions by interdepartmental calculations, including for the amounts of the credits issued at the expense of means of the local budget on returnable basis;
1 12 1 1250 – "Short-term remunerations to obtaining", it is intended for accounting of receivables on the added remunerations on loans, financial investments, lease and other remunerations to obtaining;
1 12 1 1260 – "Short-term receivables of workers and other advance holders", it is intended for accounting of the transactions connected with movement of receivables of workers on the money issued in the subreport on acquisition of assets, to fee, official journeys on the granted loans to workers, other short-term receivables of workers, to the traveling expenses issued to other persons according to the Law of the Republic of Kazakhstan "About physical culture and sport" (further – the Law on physical culture). This account includes the following sub-accounts:
1 12 1 1261 – "Short-term receivables of workers on imprests" where settlings with advance holders on the amounts issued to them on traveling expenses, and also on payment of expenses which are not carried out by clearing settlements are considered;
1 12 1 1262 – "Short-term receivables by other types of settlings with workers" where the debt of persons on the revealed shortages and plunders of assets, and also on other types of calculations, repayment period up to one year which is not specified in the previous sub-accounts is considered;
1 12 1 1263 – "Short-term receivables of other advance holders" where are considered transactions, connected with issue of traveling expenses according to the subitem 3) of Item 1 of article 8 of the Law on physical culture;
1 12 1 1270 – "Short-term receivables on lease" it is intended for accounting of the transactions connected with availability and movement of expenses on implementation of lease payments for the forthcoming periods;
1 12 1 1280 – "Other short-term receivables", it is intended for accounting of transactions on other receivables by repayment period up to one year which is not specified in the previous accounts;
1 12 1 1290 – "The reserve on doubtful receivables", is intended for accounting of the transactions connected with creation and movement of reserve on doubtful receivables;
1 12 1 1291 – "Short-term receivables by calculations with the budget for tax and non-tax revenues", it is intended for accounting of short-term receivables by calculations with the budget for tax and non-tax revenues in the budget, to receipts from realization of fixed capital and financial assets of the state. This account includes the following sub-accounts:
1 12 1 1292 – "Short-term receivables by settlings with payers on tax revenues in the budget", it is intended for accounting of receivables by settlings with payers on tax revenues in the budget, repayment period up to one year;
1 12 1 1293 – "Short-term receivables by settlings with payers on non-tax receipts in the budget", it is intended for accounting of receivables by settlings with payers on non-tax receipts in the budget, repayment period up to one year;
1 12 1 1294 – "Short-term receivables by calculations from realization of fixed capital", it is intended for accounting of receivables by calculations from realization of fixed capital, repayment period up to one year;
1 12 1 1295 – "Short-term receivables by calculations from realization of financial assets of the state", it is intended for accounting of receivables by calculations from realization of financial assets of the state, repayment period up to one year.
13. The subsection 13 "Inventories" is intended for accounting of the construction materials belonging to public institution, details to installation, materials, food, fuel and fuel, forages, fodder, container, spare parts to machines and the equipment, produktion and products of subsidiary farms, young growth of animals and animals on sagination, materials for educational, scientific and other purposes, and also materials of long-term use and on laboratory research, special equipments for hozdogovorny research works. This subsection commingles the following accounts:
1 13 1 1310 – "Materials", it is intended for material accounting according to their subject characteristic. This account includes the following sub-accounts:
1 13 1 1311 – "Construction materials" where the construction materials used in the course of construction and installation works are considered. Silicate materials (cement, expanded clay, lime, sand, gravel, brick, tile), calcination materials (slag, ceramsite, ceramic), dry construction mixes, construction metal (iron, tin, steel, zinc sheet), sand, gravel, stone, crushed stone, elimination, dresv, construction metal (armature, grid the chain-link), hardware (nails, nuts, bolts, hardware), glass, plastic, metalplastic, sanitary materials (cranes, couplings, tees, pipes for water supply system, sewerages, heating, gas and other materials used in case of assembly and rescue and recovery operations), electrotechnical materials (cable, lamps, cartridges, rollers, cord, wire, safety locks, insulators), chemical makatelnye (paint, drying oil, roofing felt), organic materials (the bituminous and degtevy knitting substances, emulsions) and other similar materials belong to construction materials;
1 13 1 1312 – "Materials for educational, scientific research and other purposes" where reactants and chemicals, scrap and waste of ferrous metals, scrap and waste of non-ferrous metals, materials of special inventory, glass and chemical ware, metals, electromaterials and radio materials, radio tubes, photoaccessories, paper to the edition of training programs, benefits and scientific works, experimental animals and other materials for the educational purposes and research works, and also precious and other metals for prosthetics, ammunition, means of active processing, special processing and decontamination, materials of long-term use for research works, and also the special equipment acquired for accomplishment of hozdogovorny research works are considered;
1 13 1 1313 – "Medicines and dressing means" where medicines, components, bakteriyny medicines, serums, vaccines, blood, dressing means, thermometers, tonometers, other medicines and products of medical appointment in treatment-and-prophylactic and medical and veterinary and other public institutions, in funding plans which means on the corresponding specifics of economic classification of expenses are provided are considered. On this sub-account auxiliary and pharmaceutical materials in the medical institutions having the drugstores are also considered;
1 13 1 1314 – "Food" where food in public institutions, in funding plans which means on the corresponding specifics of economic classification of expenses are provided are considered;
1 13 1 1315 – "Fuel, fuels and lubricants" where all types of fuel, combustible and the lubricants which are in warehouses or storage rooms are considered (firewood, coal, peat, gasoline, kerosene, fuel oil, diesel fuel, avtol, antifreeze, nigrol, litol, antifreeze, brake fluid and other fuels and lubricants), and also is direct at responsible persons, including the paid coupons on combustible and lubricants;
1 13 1 1316 – "Economic materials and office supplies" where economic materials (electric surge protectors, extenders, the ware made of glass or other fragile material, knives, forks, spoons, flowerpots, flat-nose pliers, the hammer, shovels, mops (wooden, plastic), humidifiers, electric kettles, boilers, buckets (plastic, aluminum, galvanized, tin are considered), office supplies (rubber rugs, trays for papers, portfolios plastic, organizer, desk set of the head, calculators), antisplash paths, portfolios, the wall clock, ironing tables, boards marker, dictophones;
1 13 1 1317 – "Overalls and other objects of individual use" where are considered:
linen (shirts, shirts, dressing gowns);
bed linen and accessories (mattresses, pillows, blankets, sheets, blanket covers, pillowcases, covers, sleeping bags);
clothes and regimentals, including overalls (suits, coat, raincoats, short fur coats, dresses, jackets, skirts, jackets, trousers), uniform and footwear for workers of health care, education, social protection of the population and others, containing for the budget account, irrespective of the cost and service life;
sportswear and footwear, overalls and other objects of individual use;
1 13 1 1318 – "Spare parts" where the spare parts intended for repair and replacement of worn-out parts in machines (medical, electronic and computing), the equipment, tractors, combines, vehicles (the motors, car tires including tires, cameras, obodny tapes) are considered;
1 13 1 1319 – "Other materials" where young growth of all animal species and animals on sagination, birds, rabbits, fur animals, irrespective of their cost, hay and other types of forages and fodder for the cattle and other animals, seeds, fertilizers, issue (foals) in the presence in public institutions of working horses, and also returnable or exchange tare (barrels, cans, boxes, glass jars, bottles and other container), technical data carriers are considered (flash cards, disks, diskettes, tokens), computer mice, keyboards, goods for holding sporting events (washers, balls, chess, checkers, table tennis play sets, badminton play set, special skis), food batteries, children's toys, childish sports, blinds, ammunition for office animals, shoddy (not title) constructions, devices and devices which costs on compensation belong on cost of installation and construction works as a part of overheads, the paid coupons on the food and other materials which are not included in the previous sub-accounts;
1 13 1 1320 – "Work in progress", it is intended for accounting of remaining balance of work in progress;
1 13 1 1330 – "Finished goods", it is intended for accounting of finished products and products of production (educational) workshops, subsidiary rural and educational-experimental farms, and also finished printed materials;
1 13 1 1340 – "Goods", it is intended for accounting of the transactions connected with availability and movement of goods, the property turned (arrived) into property of the state on the separate bases and other goods. This account includes the following sub-accounts:
1 13 1 1341 – "The property turned (arrived) into property of the state", it is intended for accounting of transactions with the property turned (arrived) into property of the state on the separate bases;
1 13 1 1342 – "Other goods", it is intended for accounting of the transactions connected with availability and movement of goods;
1 13 1 1350 – "In-transit inventories", it is intended for material accounting, paid by public institutions for deliveries from another town, but not arrived on reporting date on warehouse, and also for material accounting, the groups of centralized supply and economic servicing received on warehouses and not distributed on public institutions;
1 13 1 1360 – "The reserve on impairment of inventories", is intended for accounting of the transactions connected with creation and movement of reserves on reduction in cost of inventories to the net value of realization in connection with damage or technical obsolenscence.
14. The subsection 14 "Other Current Assets" is intended for accounting of the other current assets which are not specified in the previous subsections. This subsection includes the following accounts:
1 14 1 1410 - "The short-term advance payments issued" it is intended for accounting of settlings with suppliers according to the procedure of advance payments on which calculations are perfromed not according to each separate transaction (to shipment, goods issue or rendering services), and by periodic money transfer in terms and in the sizes which are in advance approved by the parties;
1 14 1 1420 - "Deferred expenses", it is intended for the expense accounting, made in this period, but belonging to future periods in reporting year (the insurance premiums paid to insurance companies, the rent and other deferred expenses);
1 14 1 1430 - "Other current assets", it is intended for accounting of transactions on the other current assets which are not specified in the previous account groups.
15. Accounts of the Section 2 "Non-current assets" are intended for accounting of assets of the public institutions classified as long-term.
16. The Section 2 "Non-current assets" includes the following subsections:
21 - "Long-term financial investments";
22 - "Long-term receivables";
23 - "Fixed assets";
24 - "Construction in progress and capital investments";
25 - "The investment real estate";
26 - "Biological assets";
27 - "Intangible assets";
28 - "Other non-current assets".
17. The subsection 21 "Long-term Financial Investments" is intended for accounting of long-term financial instruments. This subsection includes the following accounts:
2 21 1 2110 – "The long-term loans granted" it is intended for accounting of the long-term granted loans for the term of over one year;
2 21 1 2120 – "Long-term financial investments", it is intended for accounting of long-term financial investments (shares in other organizations);
2 21 1 2130 – "The reserve on impairment of long-term financial investments", is intended for accounting of the transactions connected with creation and use of reserve on impairment of long-term financial investments.
2 21 1 2140 – "The reserve under credit losses", is intended for accounting of the transactions connected with creation and use of reserve under credit losses of non-current financial assets;
2 21 1 2150 – "Positive difference between nominal and fair value of the granted loans", it is intended for accounting of the amounts of positive difference between nominal value of the issued budget credit and its fair value calculated taking into account effective interest rate (discount);
2 21 1 2160 – "Negative difference between nominal and fair value of the granted loans", it is intended for accounting of the amounts of negative difference between nominal value of the issued budget credit and its fair value calculated taking into account effective interest rate (award).
18. The subsection 22 "Long-term Receivables" is intended for accounting of receivables by repayment period more than one year from reporting date. This subsection includes the following accounts:
2 22 1 2210 - "Long-term receivables of buyers and customers", the performed works and the rendered services more than one year are intended by repayment period for accounting of transactions by settlings with buyers and customers for the assets realized by it;
2 22 1 2220 - "Long-term receivables on lease", it is intended for the expense accounting on implementation of lease payments on finance lease for the forthcoming periods, and other long-term receivables on lease;
2 22 1 2230 - "Other long-term receivables", it is intended for accounting of transactions on the other receivables more than one year which are not specified in other account groups.
19. The subsection 23 "Fixed assets" is intended for fixed asset accounting. This subsection includes the following accounts:
2 23 1 2310 – "Earth", it is intended for the accounting of any kind of the earth, the woods, internal waters and mineral deposits acquired at the expense of the funds allocated from the budget;
2 23 1 2320 – "Buildings", it is intended for accounting of the separate buildings, in the form of the objects constructed on permanent basis consisting from bearing and protecting or combined (bearing and protecting) designs, objects are intended for accommodation, stay of people or animals, storage of objects depending on functional purpose of object.
This account includes the following sub-accounts:
2 23 1 2321 – "Non-residential buildings" where the buildings of production and economic appointment occupied by governing bodies, welfare (buildings of educational institutions, hospitals, polyclinics and out-patient clinics, nursing homes for aged and persons with disability, child care facilities, libraries, clubs, the museums, research institutions, laboratories) and other public institutions are considered;
2 23 1 2322 – "Residential buildings" where buildings are considered, completely or mainly intended under housing (which total usable space of premises occupies at least 50 (fifty) percent of all usable living and non-residential space);
2 23 1 2330 – "Constructions", it is intended for accounting of pumping stations, stadiums, pools, roads, bridges, monuments, barriers of parks, squares, public gardens and other constructions. This account includes the following sub-accounts:
2 23 1 2331 – "Highways" which is intended for accounting of highways;
2 23 1 2332 – "Other roads" which is intended for accounting of railway and other roads;
2 23 1 2333 – "Other constructions" which is intended for accounting of pumping stations, stadiums, pools, bridges, monuments, barriers of parks, squares, public gardens and other constructions;
2 23 1 2340 – "Transfer devices" which is intended for accounting of devices by means of which transfer of electrical, heat and mechanical energy, and also transfer (transportation) of the liquid and gaseous substances representing bulk distribution lines, communication lines and energy (cable) lines is made;
2 23 1 2350 – "Vehicles", it is intended for accounting of all types of vehicles with allocation on separate groups:
railway vehicles of rail transport (diesel locomotives, motor-section cars, cars, platforms, tanks, diesel electric ships);
water, automobile transport (motor ships, tows, barges and barques, boats and vessels office and auxiliary rescue, piers floating, sailing ships, cars cargo and automobile, trail cars, dump trucks, truck tanks, buses, cars specialized, including hospital motor transport of service of emergency medical service, tractors tractors both another water and automobile transport);
air transport (planes, helicopters);
animal traction (carts, sledge);
production transport (electrocars, motorcycles, motor scooters; bicycles, carts, wheelchairs and other production transport);
sports transport;
2 23 1 2360 – "Machines and the equipment", it is intended for accounting of power machines and the equipment, working machines and the equipment, measuring devices, the regulating devices and devices, the laboratory equipment, the computer equipment, the medical equipment, office equipment, the criminalistic equipment, other machines and the equipment with allocation on separate groups:
the power machines and the equipment, machines generators making heat and electrical energy, and the machines engines turning energy of water, wind, and also heat and electrical energy into mechanical motion energy;
working machines and the equipment, including elevators cargo and passenger, the machines, devices and the equipment intended for mechanical, thermal and chemical impact regarding work in the course of creation of product or services of production nature and movement of object of the labor in production process by means of mechanical engines, strength of the person and animals;
measuring devices – batchers, ampermeters, barometers, wattmeters, hydrometers, vacuum gages, vaporimetra, voltmeters, altimeters, galvanometers, geodetic devices, hygroscopes, indicators, compasses, manometers, chronometers, special scales, mernik, multipurpose hours, cash registers and other measuring devices;
the regulating devices and devices – oxygen and respiratory devices, control devices electric, pneumatic and hydraulic, panels of automatic control, the equipment of centralization and blocking, linear devices of dispatching control;
the laboratory equipment – pyrometers, regulators, calorimeters, devices for humidity determination, distillation cubes, laboratory copras, testers on gas-tightness, testers of durability of samples on gap, microscopes, thermostats, stabilizers, fume cupboards and other laboratory equipment;
the computer equipment – personal computers, processors, uninterruptible power supply units, monitors, printers, scanners and other computer equipment;
the medical equipment – the medical equipment (dental surgery chairs, operating tables, beds with the special equipment), the special disinfection and disinsection equipment, the equipment of dairy kitchens and dairy stations, blood transfusion stations and other medical equipment;
office equipment – copy machines, faxes, machines for destruction of documents and other office equipment;
other machines and the equipment – the equipment of stadiums, athletic fields and sports rooms (including apparatuses), the equipment of offices and workshops in educational institutions, the cinematographic equipment, the lighting equipment, the equipment of scenes, musical instruments, TVs, tape recorders, cell phones, pagers, the radio equipment, the special equipment of the research public institutions and other public institutions which are engaged in scientific work, the equipment of automatic telephone exchange, mechanical fire-escapes, washing and sewing machines, refrigerators, vacuum cleaners, conditioners, microwave ovens, video recorders, the autoalarm system, the router, video cameras, other machines and the equipment which are not specified in above-mentioned groups;
arms and military equipment;
the criminalistic equipment – criminalistic suitcases, cameras digital compact, mirror, hybrid, video cameras digital, intended for technical and criminalistic ensuring pre-judicial investigation of law enforcement and special state bodies by authorized divisions;
2 23 1 2370 – "Tools, production and economic stock", it is intended for accounting of tools, production and economic stock and includes the following groups:
tools – the mechanized and nonmechanized instruments of labor of general purpose, and also the objects serving for processing of materials attached to machines. Treat them cutting, the percussions pressing and condensing tools of manual work, including the manual mechanized tools working by means of the electric power, compressed air (electric drills, airbrushes, electrovibrators, gaykoverta) and also devices for processing of materials, productions of installation works (vice, cartridges, delitelny heads, devices for installation of engines and for driveshaft provorachivaniye on cars);
production stock and accessories – objects of production appointment which in operating time serve for simplification of production operations desktops workbenches, departments, school desks and other equipment promoting labor protection, receptacles for storage of liquid and loose bodies (tanks, lari, tubs, granaries), cases trade and racks, inventory container, objects of technical appointment which are not carried to working machines;
economic stock – office accessories (wall, fonts, sets of furniture, curbstone, rest angle-piece), figurative barriers, hangers, clothes, cases different, sofas, tables, chairs, chairs, book shelves, cases and boxes fireproof, safes, typewriters, hectographs, shapirograf and other manual duplicating and numerovalny machines, telephone sets, fans, figurative yurtas, tents (except oxygen), beds (except beds with the special equipment), carpets, portieres, lattices on windows and other economic stock, shower cabins, and also objects of fire-proof appointment hydropanels, stender, ladders manual, fire extinguishers;
other production and economic stock – pictures in frames, mirrors, sculptures (busts) bronze, marble vases, lamps (chandeliers, sconce), the state symbols, tiflosredstvo and surdosredstvo, stands of evident propaganda;
2 23 1 2380 – "Other fixed assets", it is intended for accounting of other fixed assets. This account includes the following sub-accounts:
2 23 1 2381 – "Assets of cultural heritage" where assets which owing to the cultural, ecological or historical importance are assets of cultural heritage are considered. Historical buildings and monuments, places of archeological excavations, reserves and the natural protected territories, works of art, and also museum values irrespective of their cost concern to them;
2 23 1 2382 – "Library stock" where library stocks irrespective of the cost of separate copies of books are considered. The library stock joins scientific, art and educational literature, special types of literature and other editions;
2 23 1 2383 – "Other fixed assets" where are considered:
capital costs on improvement of lands. The costs not of inventory nature (which are not connected with construction of constructions) on the cultural and technical actions for superficial improvement of lands for agricultural use made due to capital investments (the layout of the parcels of land, korchevka of the areas under arable land, cleaning of fields of stones and boulders, cutting of hummocks, clearing of thickets, cleaning of reservoirs) belong to capital costs on improvement of lands;
fauna exhibits in zoos and other similar organizations irrespective of their cost;
scenic and production means cost over two-month settlement indicators for unit (scenery, furniture and detail, properties, theatrical and national suits, headdresses, linen, footwear, wigs);
educational movies, magnetic disks and tapes;
greening and decorative plantings on streets, squares, in parks, gardens, squares, in the territory of public institutions, in the yards of apartment houses, green hedges, snow protection and windbreak fields, plantings on strengthening of sands and coast of the rivers, ovrazhnobalochny plantings, artificial plantings of botanical gardens and other research public institutions and educational institutions for the scientific purposes and other artificial long-term plantings;
other stock, dispensers of water, pan, frying pan, route signs, hump, objects of decorative nature and practical use (sculptures, fountains, bas-reliefs, flowerpots street, pavilions, arbors, benches, ballot boxes, the equipment and designs for games of children and rest of adult population);
the working cattle – horses, oxen, camels, donkeys and other working animals (including transport and sports horses, guard dogs);
master plan of settlements;
the other fixed assets which are not included in other account groups;
2 23 1 2390 – "Accumulated depreciation and impairment of fixed assets", it is intended for accounting of cumulative depreciation amount and reserve on impairment of fixed assets. This account includes the following sub-accounts:
2 23 1 2391 – "Accumulated depreciation of fixed assets" where the cumulative depreciation amount of fixed assets is considered;
2 23 1 2392 – "Reserve on impairment of fixed assets" where the transactions connected with creation and movement of reserve on impairment of the fixed assets which are registered on balance of public institution are considered.
20. The subsection 24 "Construction in Progress and Capital Investments" is intended for accounting of construction in progress and the capital investments. This subsection includes the following account:
2 24 1 2410 – "Construction in progress and capital investments", it is intended for accounting of the capital investments and objects with unfinished cycle of works and not put in operation. This account includes the following sub-accounts:
2 24 1 2411 – "Construction in progress" where costs on the unfinished and not put in operation construction objects are considered (on construction of buildings and constructions, installation of equipment, arms and military equipment, preproject (feasibility statement), project (project and estimate) documentation);
2 24 1 2412 – "The capital investments in intangible assets" where the capital investments on the development stages capitalized in intangible assets are considered;
2 24 1 2413 – "Capital repairs of rooms, buildings, constructions, transfer devices and other fixed assets" where capital repairs of rooms, buildings, constructions, transfer devices and other fixed assets are considered;
2 24 1 2414 – "Capital repairs are expensive" where capital repairs of roads are considered.
21. The subsection 25 "Investment Real Estate" is intended for accounting of the real estate bringing to public institution of the income in type of remunerations. This subsection includes the following accounts:
2 25 1 2510 - "The investment real estate", it is intended for accounting of the investment real estate in the form of the earth and the building (either part of the building, or the part of the earth and the building) which are in ownership of the owner or at the disposal of the lessee according to the lease agreement for the purpose of receipt of lease payments and/or increase in capital value;
2 25 1 2520 - "Accumulated depreciation and impairment of the investment real estate", it is intended for accounting of cumulative depreciation amount and reserve on impairment of the investment real estate. This account includes the following sub-accounts:
2 25 1 2521 - "Accumulated depreciation of the investment real estate" where accumulated depreciation of the investment real estate is considered;
2 25 1 2522 - "Reserve on impairment of the investment real estate" where the transactions connected with creation and movement of reserve on impairment of the investment real estate are considered.
22. The subsection 26 "Biological assets" is intended for accounting of biological assets. This subsection includes the following accounts:
2 26 1 2610 - "Animals", it is intended for accounting of the productive and breeding cattle cows, manufacturing bulls, buffalo s and yaks (except workers), manufacturing stallions and breeding mares (non-working), the mares transferred to tabunny content, manufacturing camels and uterus (non-working), manufacturing male pigs and sows, ewes, goats, rams;
2 26 1 2620 - "Long-term plantings" where long-term plantings of two types are considered:
artificial long-term plantings regardless of their age: fruit and berry plantings of all types (trees and bushes);
the long-term plantings which are grown up in nurseries as landing material. Young plantings of all types are considered separately from the plantings which reached the beginning of fructification, smykaniye of kroner;
2 26 1 2630 - "Accumulated depreciation and impairment of biological assets", it is intended for accounting of cumulative depreciation amount and reserve on impairment of biological assets. This account includes the following sub-accounts:
2 26 1 2631 - "Accumulated depreciation of biological assets" where accumulated depreciation of biological assets is considered;
2 26 1 2632 - "Reserve on impairment of biological assets" where the transactions connected with creation and movement of reserve on impairment of biological assets are considered.
23. The subsection 27 "Intangible assets" is intended for accounting of the assets service life more than one year which do not have physical essence. This subsection includes the following accounts:
2 27 1 2710 - "Intangible assets", it is intended for accounting of the assets which do not have material and material basis, but allowing to gain income for an appreciable length of time. This account includes the following sub-accounts:
2 27 1 2711 - "Software" where the computer software and databases, programs on technical carriers which the organization assumes to use in the activities more than one year is considered. On this sub-account system, standard and applied software, computer programs, descriptions of programs and auxiliary materials for system and application software are also considered. On this sub-account the computer software of machines and the equipment with program control, operating system of the computer is not considered;
2 27 1 2712 - "Copyright" where copyright of originals of literary works and art is considered. Originals belong to creators (to the author, film company) and on them the legal or actual property rights in the form of copyright, the patent, the license or the right of privacy are established. Here copyright is considered on:
original movies, sound recordings, manuscripts according to which magnetic tapes register or are realized theatrical performances, radio - and television programs, musical representations, sports meets, literary works and arts;
the works created for own use;
2 27 1 2713 - "License agreements" where right to use by license agreements, except the objects which are not certified by legal or accounting acts, rights to use by the earth, water, minerals and other natural resources, buildings, constructions, the equipment is considered;
2 27 1 2714 - "Patents" where the payment for right to use is considered by the patent for the inventions, useful models, industrial designs, topology of integrated chips, selection achievements and other objects which are not certified by legal or accounting acts;
2 27 1 2715 - "Goodwill" where the transactions connected with availability and movement of goodwill are considered;
2 27 1 2716 - "Other intangible assets" where other intangible assets which include are considered:
the high industrial technologies, new information, know-how and other inventions which are not referred to other categories which use in production is limited to the units which established on them the property rights or received the relevant document;
trade names, names, trademarks;
rights to implementation of exploration and production of minerals;
concessions and the similar rights to assets which include concessions or exclusive rights on fishing in certain places, on other assets;
rights to use by leased property within several years;
2 27 1 2720 - "Accumulated depreciation and impairment of intangible assets", it is intended for accounting of accumulated depreciation and impairment of intangible assets. This account includes the following sub-accounts:
2 27 1 2721 - "Cumulative depreciation of intangible assets" where the added depreciation amount of intangible assets is considered;
2 27 1 2722 - "Reserve on impairment of intangible assets" where the transactions connected with creation and movement of reserve on impairment of intangible assets are considered.
24. The subsection 28 "Other Non-current Assets" is intended for accounting of the other non-current assets which are not specified in the previous subsections. This subsection includes the following account:
2 28 1 2810 - "Other non-current assets", it is intended for accounting of transactions on the other non-current assets which are not specified in the previous account groups.
25. Accounts of the Section 3 "Short-term obligations" are intended for accounting of obligations of the public institutions classified as short-term.
26. The Section 3 "Short-term obligations" includes the following subsections:
30 - "Short-term financial liabilities";
31 - "Short-term accounts payable on taxes and other payments";
32 - "Short-term accounts payable";
33 - "Short-term estimative and warranty obligations";
34 - "Other short-term obligations".
27. The subsection 30 "Short-term Financial Liabilities" is intended for accounting of financial liabilities of the business entities classified as short-term. This subsection includes the following accounts:
3 30 1 3010 – "The short-term external loans obtained" it is intended for accounting of the short-term obtained loans;
3 30 1 3020 – "The short-term internal loans obtained" it is intended for accounting of the short-term obtained internal loans;
3 30 1 3030 – "Other short-term financial liabilities", it is intended for accounting of the other short-term financial liabilities which are not specified in other account groups;
3 30 1 3040 – "Short-term obligations on projects of public-private partnership", it is intended for accounting of short-term financial liabilities on projects of public-private partnership.
28. The subsection 31 "Short-term Accounts Payable on Taxes and Other Payments" is intended for accounting of short-term accounts payable on taxes and other payments. This subsection includes the following accounts:
3 31 1 3110 – "Short-term accounts payable on the budget payments", it is intended for accounting of short-term accounts payable on the budget payments. This account includes the following sub-accounts:
3 31 1 3111 – "Short-term accounts payable on transfers to physical persons" where movement of the funds allocated with for up to one year from the republican budget for implementation of settlings with physical persons for social payments and the public assistance, on compensation of the damage caused by the worker and the serving mutilation, or other damage of health connected with execution of labor obligations by them according to the legislation on lump sum payments to parents, adoptive parents, guardians of the dead, the died military personnel on monetary compensation by the serviceman (except the military personnel of conscription service), and also to the staff of operational search, investigative and front divisions of law-enforcement bodies, bodies of the Public fire service, bodies and organizations of criminal executive system of the Ministry of Justice of the Republic of Kazakhstan, bodies of financial police for payment of expenses for content of the dwelling and utilities is considered, on other transfers to physical persons;
3 31 1 3112 – "Short-term accounts payable on target current transfers" where movement of the funds with for up to one year on target current transfers allocated by administrators of the budget programs to regional budgets, city budgets of republican value, the capital is considered;
3 31 1 3113 – "Short-term accounts payable on target transfers on development" where the short-term accounts payable on target transfers on development is considered;
3 31 1 3114 – "Short-term accounts payable on subsidies to physical persons" where calculations for subsidies to physical persons with for up to one year are considered;
3 31 1 3115 – "Short-term accounts payable on subsidies to legal entities" where calculations for subsidies to legal entities, including country and to farms, with for up to one year are considered;
3 31 1 3120 – "Short-term accounts payable on payments in the budget", it is intended for accounting of short-term accounts payable on payments in the budget. This account includes the following sub-accounts:
3 31 1 3121 – "Short-term accounts payable on the individual income tax" where the transactions connected with charge and payment in the budget of the individual income tax according to the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" are reflected (further – the Tax code);
3 31 1 3122 – "Short-term accounts payable on the social tax" where transactions on charge and payment in the budget of the social tax according to the Tax code are considered;
3 31 1 3123 – "Short-term accounts payable on payment for negative impact on the environment" where the payment for negative impact on the environment according to the Tax code is considered;
3 31 1 3124 – "Short-term accounts payable on other taxes and other obligatory payments in the budget" where deduction and payment in the budget of the corporate income tax at source of payment for transactions with nonresident legal entities, charge and payment in the budget of the state fees according to the Tax code, and also transactions on other charges and payments in the budget with for up to one year which is not specified in other account groups are considered;
3 31 1 3130 – "Short-term accounts payable by other calculations with the budget", it is intended for accounting of short-term accounts payable before the budget for the income from realization of assets, for the income which is reflecting superestimated income from sales of goods, works and services, for the income from compensation of shortage of the assets, and also for other income subject to receipt in the government budget. This account includes the following sub-accounts:
3 31 1 3131 – "Short-term accounts payable before the budget for the income from realization of assets" where the short-term accounts payable on realization of non-current assets by public institution, the income from which is due in the government budget, is considered;
3 31 1 3132 – "Short-term accounts payable before the budget for the income from sales of goods, works and services" where the short-term accounts payable on transfer of superestimated income from sales of goods, works and services in the income of the government budget, and also short-term accounts payable of buyers on accounting of transactions with the property turned (arrived) into property of the state on the separate bases is considered;
3 31 1 3133 – "Short-term accounts payable before the budget for other transactions" where the short-term accounts payable of public institution before the budget for receipt of the income from compensation of shortage of assets, and also the other incomes which are not specified in other account groups is considered;
3 31 1 3140 – "Short-term accounts payable on other obligatory and voluntary payments", it is intended for accounting of short-term obligations on other obligatory and voluntary payments. This account includes the following sub-accounts:
3 31 1 3141 – "Short-term accounts payable on obligatory social contributions to the State Social Insurance Fund" where the transactions connected with charge and payment of obligatory social assignments according to the Social code of the Republic of Kazakhstan are reflected (further – the Social code);
3 31 1 3142 – "Short-term accounts payable on pension contributions in the NAO "The Government for Citizens state corporation where the transactions connected with charge and payment of the pension contributions in the NAO "The Government for Citizens state corporation made by public institutions according to the Social code are reflected;
3 31 1 3143 – "Other short-term accounts payable on other obligatory and voluntary payments" where the accounts payable on fees on compulsory insurance of civil responsibility of owners of vehicles, the made public institutions is considered;
3 31 1 3144 – "Short-term accounts payable on compulsory pension contributions of the employer in the NAO "The Government for Citizens state corporation where the transactions connected with charge and payment of compulsory pension contributions of the employers in the NAO "The Government for Citizens state corporation made by public institutions according to the Social code are reflected;
3 31 1 3145 – "Short-term accounts payable on compulsory professional pension contributions in the NAO "The Government for Citizens state corporation where the transactions connected with charge and payment of the compulsory professional pension contributions in the NAO "The Government for Citizens state corporation made by public institutions according to the Social code are reflected;
3 31 1 3150 – "Short-term accounts payable on assignments and fees on compulsory social medical insurance", it is intended for accounting of short-term obligations on assignments and fees on compulsory social medical insurance. This account includes the following sub-accounts:
3 31 1 3151 – "Short-term accounts payable on assignments on compulsory social medical insurance" where the transactions connected with charge of compulsory social medical insurance by public institutions, which are subject to payment in FSMS according to the Law of the Republic of Kazakhstan "About compulsory social medical insurance" are reflected (further – the Law on social medical insurance);
3 31 1 3152 – "Short-term accounts payable on fees on compulsory social medical insurance" where the transactions connected with charge of fees on compulsory social medical insurance from the income of workers, which are subject to payment in FSMS according to the Law on social medical insurance are reflected.
29. The subsection 32 "Short-term Accounts Payable to Suppliers and Contractors" is intended for accounting of short-term accounts payable. This subsection includes the following accounts:
3 32 1 3210 - "Short-term accounts payable", less than one year are intended to suppliers and contractors for accounting of short-term accounts payable before suppliers and contractors for the acquired inventories, non-current assets, the accepted works and the consumed services, including expenses on delivery or inventory conversion, repayment period;
3 32 1 3220 - "Short-term accounts payable by departmental calculations", less than one year are intended for accounting of short-term accounts payable of public institutions by departmental calculations, including internal crediting, by repayment period. This account includes the following sub-accounts:
3 32 1 3221 - "Short-term accounts payable by interdepartmental calculations" it is intended for accounting of short-term accounts payable of public institutions of the system by interdepartmental calculations, including for the amounts of the credits obtained at the expense of means republican or local budgets on returnable basis (internal crediting);
3 32 1 3222 - "Short-term accounts payable by interdepartmental calculations" it is intended for accounting of short-term accounts payable of public institutions by interdepartmental calculations, including for the amounts of the credits obtained at the expense of means republican or local budgets on returnable basis (internal crediting);
3 32 1 3230 - "Short-term accounts payable to scholars", it is intended for accounting of settlings with scholars on charge and payment of grant to students, undergraduates, doctoral candidates and graduate students of higher education institutions, research public institutions and pupils of schools, colleges, professional technical schools, students;
3 32 1 3240 - "Short-term accounts payable before workers and other advance holders", it is intended for accounting of settlings with workers and employees on the compensation, other calculations, traveling expenses issued to other persons according to the Law on physical culture. This account includes the following sub-accounts:
3 32 1 3241 - "Short-term accounts payable to workers on compensation" where are considered wages payable, the amounts of compensation nature, the one-time payments (financial support, encouragement and other similar payments) which are subject to payment to employees of public institutions and also are reflected the amounts which are subject to deduction from the salary of workers;
3 32 1 3242 - "Short-term accounts payable according to executive documents" where the amounts withheld from the salary, grants according to writs of execution and other documents for benefit of the third parties for transfer to their personal accounts during the period are considered no more than one year;
3 32 1 3243 - "The short-term accounts payable to workers on the deposited amounts" where is considered wages amount and grants, not received by workers, scholars at the scheduled time;
3 32 1 3244 - "Short-term accounts payable to workers on social benefit on temporary disability" where public institutions consider the added and paid social benefits on temporary disability;
3 32 1 3245 - "Short-term accounts payable on non-cash transfers of the amounts of membership union dues" where the membership union dues withheld from the salary of workers in case of non-cash settlement system with the trade-union organizations are considered (based on written applications of members of labor unions);
3 32 1 3246 - "Short-term accounts payable before workers on unused leaves" where the amount of reserve (obligation) on the accumulated unused leaves of workers is considered;
3 32 1 3247 - "Short-term accounts payable to workers on non-cash transfers to accounts on deposits to banks" where the amounts withheld from the salary of workers and employees based on the written application of each worker who wished to transfer the salary on clearing settlements into bank accounts are considered;
3 32 1 3248 - "Other short-term accounts payable before workers" where the amounts withheld from the salary according to orders of workers and employees on account of insurance payments according to insurance contracts by clearing settlements with bodies of insurance, the amounts on repayment of the loan obtained in the bank according to the procedure established by the legislation of the Republic of Kazakhstan (based on written applications of workers), debt to workers on imprests, due for settlement during term, are considered no more than one year;
3 32 1 3249 - "Short-term accounts payable on other imprests" where the debt on the traveling amounts which is subject to issue according to the Law on physical culture is considered;
3 32 1 3250 - "Short-term remunerations to payment", it is intended for accounting of short-term remunerations to payment for the obtained loans, finance lease and other remunerations;
3 32 1 3260 - "Short-term accounts payable on lease", it is intended for accounting of short-term accounts payable on lease;
3 32 1 3270 - "Other short-term accounts payable", it is intended for accounting of the other short-term accounts payable which is not specified in other account groups. This account includes the following sub-accounts:
3 32 1 3271 - "Short-term accounts payable on money of temporary placement" where the amounts which arrived to public institution according to legal acts of the Republic of Kazakhstan from physical and (or) legal entities on the terms of their recoverability or transfer in case of approach of certain conditions in the relevant budget or to the third parties, and also the withdrawn amounts and personal money, salary, pension, benefits and other income of convicts and the investigative arrested persons, the withheld amounts from earnings, pensions, benefits and other income of convicts according to writs of execution are considered;
3 32 1 3272 - "The calculations connected with cash withdrawal of tiyn from currency circulation" where the amounts of tiyn which are not paid or excessively paid in cases of dismissal of the worker, completion of term of training of the scholar, the termination of effective period of writ of execution or other document with for up to one year because of cash withdrawal of tiyn from currency circulation are reflected;
3 32 1 3273 - "Other short-term accounts payable" where the other short-term accounts payable with for up to one year which is not specified in other account groups including outstanding amount for the fees paid for works and performances on agreements is considered;
3 32 1 3274 - "Accounts payable on payments from funds" where the accounts payable on payments from funds, including from Fund of compensation by the victim is considered;
3 32 1 3280 - "Short-term accounts payable on tax and non-tax revenues in the budget", it is intended for accounting of short-term accounts payable on tax and non-tax revenues in the budget. This account includes the following sub-accounts:
3 32 1 3281 - "Short-term accounts payable by settlings with payers on tax revenues in the budget", it is intended for accounting of transactions by settlings with payers on tax revenues in the budget, except the value added tax (further - the VAT), and to customs payments, during the period less than one year;
3 32 1 3282 - "Short-term accounts payable on payment of the VAT", it is intended for accounting of transactions on payment of the added VAT amount according to the declaration provided by the taxpayer;
3 32 1 3283 - "Short-term accounts payable on VAT return", it is intended for accounting of transactions on return of the added VAT amount according to the additional declaration provided by the taxpayer;
3 32 1 3284 - "Short-term accounts payable by settlings with payers on non-tax receipts in the budget", less than one year are intended for accounting of transactions by settlings with payers of non-tax receipts in the budget, during the period;
3 32 1 3285 - "Short-term accounts payable on the distributed customs duties before state members of the Eurasian Economic Union", less than one year are intended for accounting of transactions on the distributed customs duties before state members of the Eurasian Economic Union, during the period.
30. The subsection 33 "Short-term Estimative and Warranty Obligations" is intended for accounting of short-term estimative and warranty obligations. This subsection includes the following accounts:
3 33 1 3310 - "Short-term estimative obligations", it is intended for accounting of the estimative obligations determined as obligations by events with high probability of approach during the period up to one year;
3 33 1 3320 - "Short-term warranty obligations", it is intended for accounting of the transactions connected with creation and movement of reserve according to warranty obligations on goods sold and the rendered services and also other short-term warranty obligations with guarantee period up to one year.
31. The subsection 34 "Other Short-term Obligations" is intended for accounting of the other short-term obligations which are not specified in the previous subsections. This subsection includes the following accounts:
3 34 1 3410 - "The short-term advance payments received" it is intended for accounting of the advance payments received by public institution from customers and buyers on account of accomplishment by public institutions of works and services in agreements during the period less than one year;
3 34 1 3420 - "Other short-term obligations", it is intended for accounting of the other short-term obligations which are not specified in other account groups.
32. Accounts of the Section 4 "Long-term obligations" are intended for accounting of the obligations of public institution classified as long-term.
33. The Section 4 "Long-term obligations" includes the following subsections:
40 - "Long-term financial liabilities";
41 - "Long-term accounts payable";
42 - "Long-term estimative and warranty obligations";
43 - "Other long-term obligations".
34. The subsection 40 "Long-term Financial Liabilities" are intended for accounting of the financial liabilities of public institution classified as long-term. This subsection includes the following accounts:
4 40 1 4010 – "The long-term loans obtained" it is intended for accounting of obligations on the obtained loans which repayment period exceeds year;
4 40 1 4020 – "The long-term internal loans obtained" it is intended for accounting of obligations on the obtained internal loans which repayment period exceeds year;
4 40 1 4030 – "Other long-term financial liabilities", it is intended for accounting of the other long-term obligations which are not specified in the previous accounts;
4 40 1 4040 – "Long-term obligations on projects of public-private partnership", it is intended for accounting of long-term financial liabilities on projects of public-private partnership;
4 40 1 4050 – "Positive difference between nominal and fair value of the long-term financial liability", it is intended for accounting of the amounts of positive difference between nominal value of the obtained loan and its fair value calculated taking into account effective interest rate (award);
4 40 1 4060 – "Negative difference between nominal and fair value of the long-term financial liability", it is intended for accounting of the amounts of negative difference between nominal value of the obtained loan and its fair value calculated taking into account effective interest rate (discount).
35. The subsection 41 "Long-term Accounts Payable" is intended for accounting of long-term accounts payable. This subsection includes the following accounts:
4 41 1 4110 - "Long-term accounts payable", more than one year are intended to suppliers and contractors for accounting of accounts payable before suppliers and contractors, repayment period;
4 41 1 4120 - "Long-term accounts payable on lease", it is intended for accounting of long-term accounts payable on lease;
4 41 1 4130 - "Long-term accounts payable before the budget", it is intended for accounting of long-term accounts payable before the budget.
36. The subsection 42 "Long-term Estimative and Warranty Obligations" is intended for accounting of long-term estimative and warranty obligations. This subsection includes the following accounts:
4 42 1 4210 - "Long-term estimative obligations", it is intended for accounting of long-term estimative obligations;
4 42 1 4220 - "Long-term warranty obligations" where the transactions connected with creation and movement of reserve according to warranty obligations on goods sold and the rendered services and also other long-term warranty obligations with guarantee period are reflected more than one year.
37. The subsection 43 "Other Long-term Obligations" is intended for accounting of the other long-term obligations which are not specified in the previous subsections. This subsection includes the following accounts:
4 43 1 4310 - "Deferred revenues", it is intended for accounting of income gained in current period, but belonging to future accounting periods;
4 43 1 4320 - "Other long-term obligations", it is intended for accounting of the other long-term obligations which are not specified in other account groups.
38. Accounts of the Section 5 "Net Assets / Capital" are intended for accounting of net assets / the capital of public institution.
39. The Section 5 "Net Assets / Capital" includes the following subsections:
50 - "Financing";
51 - "Reserves";
52 - "Financial result".
40. The subsection 50 "Financing" is intended for accounting of sources of financing. This subsection includes the following accounts:
5 50 1 5000 - "Financing of the capital investments". This account includes sub-account:
5 50 1 5010 - "Financing of the capital investments at the expense of external loans and the connected grants", it is intended for the accounting allocated from the government budget of financing at the expense of external loans and the connected grants.
41. The subsection 51 "Reserves" is intended for accounting of reserves. This subsection includes the following accounts:
5 51 1 5110 - "Reserves", it is intended for accounting of reserves on asset revaluation and recalculation of the financial reporting of foreign public institution for consolidation of the reporting of group. This account includes the following sub-accounts:
5 51 1 5111 - "Reserve on revaluation of fixed assets" where results of revaluation of fixed assets are considered;
5 51 1 5112 - "Reserve on revaluation of intangible assets" where results of revaluation of intangible assets are considered;
5 51 1 5113 - "Reserve on revaluation of financial investments" where results of revaluation of financial investments of public institution are considered;
5 51 1 5114 - "Reserve on recalculation of foreign currency on foreign activities" where the balancing result from recalculation of financial statement elements of foreign public institution for its consolidation with the main public institution is considered;
5 51 1 5115 - "Other reserves" where the reserves which are not specified in other account groups are considered.
42. The subsection 52 "Financial result" is intended for accounting of cumulative results from financial activities of public institution. This subsection includes the following accounts:
5 52 1 5210 - "The financial result of accounting year", is intended for accounting of financial result of the accounting period on activities of public institution;
5 52 1 5220 - "The financial result of previous years" is intended for accounting of cumulative financial results from activities of public institution of previous years;
5 52 1 5230 - "The financial result of the accounting period on receipts in the budget", is intended for accounting of financial result of the accounting period on receipts in the budget;
5 52 1 5240 - "The financial result of previous years on receipts in the budget", is intended for accounting of cumulative financial results of previous years on receipts in the budget.
43. Accounts of the Section 6 "Income" are intended for accounting of the income from exchange and not exchange transactions.
44. The Section 6 "Income" includes the following subsections:
60 - "Income from not exchange transactions";
61 - "Income from exchange transactions";
62 - "Income from asset management";
63 - "Other incomes".
45. The subsection 60 "Income from Not Exchange Transactions" is intended for accounting of the income from not exchange transactions (income gained without direct transfer to exchange of equivalent cost). This subsection includes the following accounts:
6 60 1 6000 – "The income from financing of the current activities", it is intended for recognition of income from financing gained on content and the current activities of public institution for individual funding plan at the expense of other budgets, on the transactions connected with receipts in the republican budget in cost type of goods (works, services) and their expenditure;
6 60 1 6001 – "The income from financing of the capital investments", it is intended for recognition of the income from financing of the capital investments due to budget financing;
6 60 1 6002 – "The income on transfers", it is intended for recognition of income by public institution from financing gained for transfer of transfers. This account includes the following sub-accounts:
6 60 1 6015 – "The income on transfers to physical persons", it is intended for recognition of income by public institution from financing gained for transfer of transfers to the physical persons who are not employees of public institution;
6 60 1 6016 – "The income on target current transfers", it is intended for recognition of income by public institution from financing gained for transfer of target current transfers;
6 60 1 6024 – "The income on target transfers on development", it is intended for recognition of income by public institution from financing gained for transfer of target transfers to development;
6 60 5 6032 – "The income on transfers of local self-government", it is intended for recognition of income by public institution from financing gained for transfer of transfers to local government bodies according to the Law on local self-government;
6 60 1 6033 – "The income on transfers of general nature", it is intended for recognition of income by public institution from financing gained for transfer of transfers of general nature;
6 60 1 6106 – "The income on other transfers" it is intended for recognition of income by public institution from financing gained for transfer of transfers in National fund;
6 60 1 6107 – "The income from financing on payment of subsidies", it is intended for recognition of the income by public institution on the received subsidies;
6 60 1 6108 – "The income from financing of projects of public-private partnership", it is intended for recognition of income from financing gained for accomplishment of the state obligations on projects of public-private partnership;
6 60 1 6109 – "The income from the charitable help", it is intended for recognition of the received assets in income type from philanthropic and (or) the received assets in income type from philanthropic and (or) sponsor's and (or) philanthropic activities, and (or) activities for support to the small homeland;
6 60 1 6110 – "The income on grants", it is intended for the accounting received by public institution, the connected grant;
6 60 1 6117 – "The income from receipt of loans", it is intended for recognition of the income from receipt of external and internal loans. This account includes the following sub-accounts:
6 60 1 6123 – "The income from receipt of the external loan", it is intended for recognition of the income from receipt of the external loan;
6 60 1 6132 – "The income from receipt of internal loan", it is intended for recognition of the income from receipt of internal loan;
6 60 1 6143 – "Other incomes from not exchange transactions", it is intended for recognition of the income from other non-paid receipts in the budget. This account includes the following sub-accounts:
6 60 1 6144 – "The income from tax revenues in the budget", it is intended for recognition of the income from the tax revenues and customs payments in the budget provided by the Tax code and the customs legislation of the Eurasian Economic Union and/or the Republic of Kazakhstan;
6 60 1 6264 – "The income from non-tax receipts in the budget", it is intended for recognition of the income on the non-tax receipts provided by the budget legislation of the Republic of Kazakhstan, the customs legislation of the Eurasian Economic Union and/or the Republic of Kazakhstan and other legal acts of the Republic of Kazakhstan, except for receipts from state-owned property (shares, dividends, net income of the state companies, remunerations on the credits and deposits, the rent), from sales of goods, works, services and other property, recognized as the income from asset management, from sales of goods, works, services and from disposal of non-current assets;
6 60 5 6352 – "The income of local self-government", it is intended for recognition of the income by local government bodies on transfers, including subventions which arrived from the regional budget and (or) the budget of the area (the city of regional value) for realization of functions of local self-government according to the Law on local self-government;
6 60 5 6353 – "Other incomes of local self-government", it is intended for recognition by local government bodies of the other incomes which arrived from other sources for realization of functions of local self-government according to the Law on local self-government;
6 60 1 6354 – "Receipt of transfers in the budget", it is intended for recognition of the income which arrived in the relevant budget in the form of transfers (the budget subventions, the budget withdrawals, receipts from National fund of the Republic of Kazakhstan, target transfers and other transfers in republican and local budgets);
6 60 1 6355 – "Receipt of target fees", it is intended for recognition of the income which arrived in the form of target fee;
6 60 1 6356 – "Return of remaining balance of budgetary funds", is intended for reflection of return of the amounts of remaining balance of the budgetary funds for the end of financial year recognized by earlier public institution as the income from financing.
46. The subsection 61 "Income from Exchange Transactions" is intended for recognition of the income from sales of goods, works and services, fixed capital and financial assets of the state. This subsection includes the following account:
6 61 1 6500 - "The income from sales of goods, works and services", it is intended for accounting of income gained from transfer to exchange to other party of equivalent cost (in the form of goods, services or possibility of use of assets).
47. The subsection 62 "Income from Asset Management" is intended for accounting of the income from asset management. This subsection includes the following account:
6 62 1 6600 - "The income on remunerations", it is intended for accounting of the income from the earned rewards;
6 62 1 6601 - "Other incomes from asset management", it is intended for accounting of other incomes from asset management, including the income from operating lease.
48. The subsection 63 "Other incomes" is intended for accounting of the income which is not specified in other subsections. This subsection includes the following accounts:
6 63 1 6700 – "The income from change of fair value", it is intended for accounting of the income from changes of fair value of non-current assets (biological assets, the investment real estate and financial instruments);
6 63 1 6708 – "The income from disposal of non-current assets", it is intended for accounting of the income from disposal of non-current assets (fixed assets, biological assets, the investment real estate and intangible assets, long-term financial investments), fixed capital and financial assets of the state;
6 63 1 6728 – "The income from non-paid receipt of assets", it is intended for recognition of the income from non-paid receipt of assets from physical persons and legal entities (fixed assets, biological assets, the investment real estate, construction in progress and the capital investments, intangible assets, long-term financial investments, inventories and money);
6 63 1 6729 – "The income from exchange difference", it is intended for accounting of the income from the exchange difference resulting from reflection in reports of identical quantity of units of the foreign currency expressed in reporting currency with use of the different exchange rates of currencies;
6 63 1 6730 – "The income from compensation of losses", it is intended for accounting of income gained in case of compensation (earlier recognized impairment losses of assets) from the third parties;
6 63 1 6731 – "Other incomes", it is intended for accounting of the income from write-off of accounts payable on which the term of limitation period, from surplus of fixed assets, the materials revealed in case of inventory count from shortage compensation, from sale of short-term financial investments, from additional weight and issue of young growth, from liquidation of fixed assets, and the income which is not reflected in other account groups and also the income on transactions with the property turned (arrived) into property of the state on the separate bases expired;
6 63 1 6740 – "The income from receipts in Funds", it is intended for recognition of the income on receipts in Funds. This account includes the following sub-accounts:
6 63 1 6741 – "The income from receipts in Fund of compensation by the victim", it is intended for recognition of the income on receipts in Fund of compensation by the victim according to the Law on Fonda;
6 63 1 6742 – "The income from receipts in Fund of support of infrastructure of education", it is intended for recognition of the income on receipts in Fund of support of infrastructure of education according to the Education law;
6 63 1 6743 – "The income from receipts of Fund of support of infrastructure of education", it is intended for recognition of the income on revenues to the account of local executive body on support of infrastructure of education according to the Education law;
6 63 1 6744 – "The income from receipts in Special state fund" it is intended for recognition of the income on receipts in Special state fund according to the Law on return of assets;
6 63 1 6745 – "The income from receipts of the central authorized body in Special state fund", it is intended for recognition of the income on receipts of Special state fund of the central authorized body according to the Law on return of assets;
6 63 2 6746 – "The income from receipts of local authorized body in Special state fund" it is intended for recognition of the income on receipts of Special state fund of local authorized body according to the Law on return of assets;
6 63 1 6750 – "The income arising in case of initial recognition of financial investments and obligations" it is intended for accounting of the income arising in case of initial recognition of financial investments and obligations. This account includes the following sub-accounts:
6 63 1 6751 – "The income from securities placement", it is intended for accounting of positive difference between nominal value of securities and actual cost of their placement;
6 63 1 6752– "The income from initial recognition of the obtained loans", it is intended for reflection of the income arising in case of initial recognition of the obtained loans at fair value as a result of positive difference between nominal value of the obtained loans and their fair value;
6 63 1 6753 – "The income from initial recognition of the issued loans", it is intended for reflection of the income arising in case of initial recognition of the issued loans at fair value as a result of positive difference between fair value of the issued loans and their nominal value.
49. Accounts of the Section 7 "Expenses" are intended for accounting of accrued expenses.
50. The Section 7 "Expenses" includes the following subsections:
70 - 71 - "Operating expenses";
72 - "Expenses on the budget payments";
73 - "Management expenses assets";
74 - "Other expenses".
51. The subsection 70-71 "Operating expenses" includes the following accounts:
7 70 1 7010 – "Expenses on compensation", it is intended for the expense accounting on compensation of employees of public institution, reserve on payment of leaves;
7 70 1 7020 – "Expenses on payment of grant", it is intended for the expense accounting on the added grants paid in irretrievable procedure;
7 70 1 7021 – "Payment of training of scholars abroad", it is intended for the expense accounting on payment of training of scholars abroad;
7 70 1 7022 – "Grants", it is intended for the expense accounting on the paid grants;
7 70 1 7030 – "Expenses on pension contributions", it is intended for the expense accounting on pension contributions. This account includes the following sub-accounts:
7 70 1 7031 – "Expenses on compulsory professional pension contributions", it is intended for the expense accounting of public institution on professional pension contributions according to the Social code;
7 70 1 7032 – "Expenses on compulsory pension contributions of the employer", it is intended for the expense accounting of public institution on compulsory pension contributions of the employer according to the Social code;
7 70 1 7033 – "Expenses on in addition established pension contributions", it is intended for the expense accounting of public institution on additional pension contributions of government employees according to the Social code;
7 70 1 7040 – "Expenses on the social tax", it is intended for the expense accounting of public institution on the social tax and social assignments according to the Tax code and with the Social code;
7 70 1 7050 – "Expenses on compulsory insurance", it is intended for the expense accounting on compulsory insurance of civil responsibility of owners of vehicles according to the legislation of the Republic of Kazakhstan on compulsory insurance of civil responsibility of owners of vehicles;
7 70 1 7060 – "Expenses on inventories", it is intended for the expense accounting on the consumed materials, medicines and other inventories, and also for write-off of cost of the sold finished goods;
7 70 1 7070 – "Expenses on business trips", it is intended for the expense accounting, the employees of public institution and persons who are not employees of public institution connected with business trips (in and outside the country);
7 70 1 7080 – "Expenses on utility payments and other services", it is intended for the expense accounting on municipal and other services (for gas, the electric power, heating, communication);
7 70 1 7090 – "Expenses on running repair", it is intended for the expense accounting on running repair of non-current assets;
7 71 1 7110 – "Depreciation expenses of non-current assets", it is intended for the expense accounting on depreciation of non-current assets;
7 71 1 7120 – "Expenses by calculations with the budget", it is intended for the expense accounting on the amounts which are due in the budget from realization of non-current assets, the excessive and not used materials from superestimated income on paid services, from compensation of shortage of assets, and also from asset management, on remunerations to obtaining and others;
7 71 1 7130 – "Expenses on lease", it is intended for the expense accounting on lease;
7 71 1 7140 – "Other operating expenses", it is intended for accounting of the other operating expenses of public institution which are not specified in other account groups;
7 71 1 7150 – "Expenses on compulsory social medical insurance", it is intended for the expense accounting on assignments and fees on compulsory social medical insurance according to the Law on social medical insurance.
52. The subsection 72 "Expenses on the Budget Payments", is intended for the expense accounting on the budget payments. This subsection includes the following accounts:
7 72 1 7210 - "Expenses on transfers", it is intended for the expense accounting on target transfers, and also transfers to the physical persons who are not employees of public institution;
7 72 1 7220 - "Expenses on pension payments and benefits", it is intended for the expense accounting on pension payment and benefits based on the report of the NAO "The Government for Citizens state corporation";
7 72 1 7230 - "Expenses on subsidies", it is intended for the expense accounting on the subsidies paid from the budget to physical persons and legal entities including country and to farms;
7 72 1 7240 - "Expenses on transfers of general nature", it is intended for the expense accounting on the budget subventions and withdrawals made according to the budget legislation of the Republic of Kazakhstan;
7 72 5 7250 - "Expenses on transfers of local self-government", it is intended for accounting by local authorized body on budget implementation of expenses on transfers, including the subventions transferred to municipalities of domicile according to the Law on local self-government;
7 72 1 7260 - "Expenses on reduction of receipts in the budget", it is intended for the expense accounting on reduction of the tax and non-tax revenues in the budget arising in case of adjustment of earlier imputed incomes by settlings with payers;
7 72 1 7270 – "Expenses on other transfers and the budget payments", it is intended for the expense accounting on target fees of FSMS and transfers in National fund.
53. The subsection 73 "Management Expenses Assets", is intended for the expense accounting on asset management. This subsection includes the following accounts:
7 73 1 7310 - "Expenses on remunerations", it is intended for accounting of accrued expenses on payment of remunerations (interests) for loans (bills of exchange, bonds), for use of the means borrowed in the internal (external) capital markets on finance lease, on projects of public-private partnership;
7 73 1 7320 - "Other expenses on asset management", it is intended for accounting of other expenses on management of the assets which are not specified in other account groups;
7 73 1 7330 - "Expenses on projects of public-private partnership", it is intended for the expense accounting on projects of public-private partnership.
54. The subsection 74 "Other expenses" is intended for accounting of the other expenses which are not specified in other subsections. This subsection includes the following accounts:
7 74 1 7410 – "Expenses from change of fair value", it is intended for the expense accounting from change of fair value of assets (short-term financial investments, long-term financial investments, biological assets, the investment real estate);
7 74 1 7420 – "Expenses on disposal of non-current assets", it is intended for the expense accounting on disposal of non-current assets (fixed assets, biological assets, the investment real estate, intangible assets, objects of construction in progress and the capital investments, long-term financial investments);
7 74 1 7430 – "Expenses on exchange difference", it is intended for the expense accounting on the exchange difference resulting from reflection in reports of identical quantity of units of the foreign currency expressed in reporting currency with use of the different exchange rates of currencies;
7 74 1 7440 – "Expenses from asset impairment", it is intended for the expense accounting on creation of reserves on asset impairment;
7 74 1 7450 – "Expenses on creation of reserves", it is intended for the expense accounting on creation of doubtful debt allowances;
7 74 1 7451 – "Expenses on creation of reserve on tax debt", it is intended for the expense accounting on creation of reserve on doubtful tax debt, including debt of bankrupts and other compulsorily liquidated persons and also concerning which bodies of state revenues take all measures of recovery by enforcement";
7 74 1 7452 – "Expenses on creation of reserves", it is intended for the expense accounting on creation of reserves on doubtful receivables, warranty obligations, recognition of the estimative obligation;
7 74 1 7453 – "Expenses on creation of reserve on doubtful debt of receivers of the state guarantees", intended for the expense accounting on creation of reserves on doubtful debt of receivers of the state guarantees;
7 74 1 7460 – "Other expenses", it is intended for the expense accounting, not specified in other account groups;
7 74 1 7461 – "Other expenses on the transactions connected with the property turned (arrived) into property of the state" it is intended for the expense accounting on transactions with the property turned (arrived) into property of the state on the separate bases;
7 74 1 7462 – "Other expenses", it is intended for the expense accounting, not included in other account groups;
7 74 1 7470 – "Expenses on KSN of the republican budget", it is intended for accounting of the carried-out expenses from the republican budget;
7 74 2 7471 – "Expenses on KSN of the local budget", it is intended for accounting of the carried-out expenses from the local budget;
7 74 1 7480 – "The expenses arising in case of initial recognition of financial investments and obligations" it is intended for the expense accountings arising in case of initial recognition of financial investments and obligations. This account includes the following sub-accounts:
7 74 1 7481– "Expenses from securities placement", it is intended for accounting of negative difference between nominal value of securities and actual cost of their placement;
7 74 1 7482 – "The expenses arising in case of initial recognition of the obtained loans" it is intended for reflection of the expenses arising in case of initial recognition of the obtained loans at fair value as a result of negative difference between nominal value of the obtained loans and their fair value;
7 74 1 7483 – "Expenses from initial recognition of the issued loans", it is intended for reflection of the expenses arising in case of initial recognition of the issued loans at fair value as a result of negative difference between fair value of the issued loans and their nominal value;
7 74 1 7490 – "Expenses on funds", it is intended for recognition of expenses on funds. This account includes the following sub-accounts:
7 74 1 7491 – "Expenses of Fund of compensation by the victim" it is intended for the expense accounting on payment of compensation from Fund of compensation by the victim;
7 74 1 7492 – "Expenses of Fund of support of infrastructure of education" it is intended for the expense accounting of Fund of support of infrastructure of education;
7 74 2 7493 – "Expenses of Special state fund" it is intended for the expense accounting of Special state fund;
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