ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of July 1, 2024 No. 900

About accounting treatment for the IT assets used for implementation of activities for digital transformation of system of the public (municipal) administration

The government of the Russian Federation decides:

1. Approve enclosed:

Regulations on accounting of the IT assets used for implementation of activities for digital transformation of system of the public (municipal) administration;

changes which are made to acts of the Government of the Russian Federation;

list of invalid acts and separate provisions of acts of the Government of the Russian Federation.

2. Determine that the realization of this resolution is enabled:

federal executive bodies within the established number of employees of their central offices and territorial authorities, and also budgetary appropriations provided to federal executive bodies in the federal budget for the corresponding year on management and management in the sphere of the established functions;

state non-budgetary funds of the Russian Federation within the budgetary appropriations provided to governing bodies of state non-budgetary funds of the Russian Federation in the budget of the relevant state non-budgetary fund of the Russian Federation on management and management in the sphere of the established functions.

3. To provide to federal executive bodies and governing bodies of state non-budgetary funds transition to accounting according to the Provision approved by this resolution since January 1, 2025.

4. Recommend to federal bodies of the government, except for federal executive bodies, to provide to public authorities of subjects of the Russian Federation, local government bodies, and also the state corporations, state-owned companies and the public companies accounting according to the Provision approved by this resolution since January 1, 2025.

5. To the ministry of digital development, communication and mass communications of the Russian Federation to develop and submit till November 1, 2024 for consideration and approval in presidium of Government commission on digital development, use of information technologies for improvement of quality of life and conditions of conducting business activity drafts of the following documents provided by the Provision approved by this resolution:

methodical recommendations about accounting of IT assets;

standards of accounting of IT assets in the amount necessary for ensuring accounting of the state information systems.

6. This resolution becomes effective from the date of its official publication, except for paragraphs two and the third subitem "v" of Item 2, of subitems "v" - "e" Item of 3 changes approved by this resolution, and also Items 2 - the 6th list approved by this resolution, becoming effective since January 1, 2025.

Approved by the Order of the Government of the Russian Federation of July 1, 2024 No. 900

Regulations on accounting of the IT assets used for implementation of activities for digital transformation of system of the public (municipal) administration

I. General provisions

1. This Provision establishes requirements to forming of the documentary systematized information provided by this Provision and to providing on its basis of accounting of IT assets as element of activities for digital transformation of system of the public (municipal) administration, including creation of digital profiles of subjects of accounting and forming of the management reporting for the solution of tasks of digital transformation (further - accounting).

2. This Provision is not applied to IT assets, data on which are carried to the data which are the state secret.

3. For the purposes of this provision the following concepts are used:

"lifecycle of IT assets" - set of the processes of change of condition of IT assets initiated by events with IT assets during implementation of actions on informatization interconnected with the purposes established to the subject of accounting, tasks and powers on provision of the state (municipal) services and accomplishment of the state (municipal) functions;

"information and telecommunication infrastructure" set shared information systems of the software and hardware complexes and means performing general technological functions and providing basis of functioning of the specified information systems;

"IT assets" - information technologies, information systems, including the state and municipal information systems, components of information and telecommunication infrastructure, information and telecommunication networks, program, the software and hardware complexes, separate programs for electronic computers and the equipment necessary for realization of powers of subjects of accounting and ensuring their activities for digital transformation;

"actions for informatization" - the actions of subjects of accounting directed to creation (development) of IT assets including carrying out research and development works or carrying out in accordance with the legislation of the Russian Federation necessary experiments in the sphere of creation and use of information and communication technologies, development of concepts of creation (development) of information systems and information and telecommunication infrastructure, and also the actions directed to operation, use and conclusion from operation of IT assets;

"the program agent" - the specialized components of the software of federal state information system of coordination of informatization realizing functions of collection and transfer of data on the IT assets necessary for implementation of the expert evaluation provided by the subitem "b" of Item 7 of this provision;

"registers of accounting" - the hierarchical database which maintaining is performed in federal state information system of coordination of informatization and in which information on events with IT assets is reflected, systematized and ordered and (or) accumulate data on IT assets according to this Provision which form basis for forming of digital profile of the subject of accounting;

"events with IT assets" - actions, including the transaction, event, transaction which influence IT assets, data on which are subject to entering into registers of accounting according to this Provision;

"the standard of accounting" - the document establishing minimum necessary requirements to accounting including admissible methods of accounting, and also the recommendation about check of observance by subjects of accounting of the requirements established by this Provision;

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