of October 16, 2000 No. 92n
About approval of the Accounting regulation "Accounting of Government Assistance" PBU 13/2000
In pursuance of the Program of reforming of financial accounting according to international accounting standards approved by the order of the Government of the Russian Federation of March 6, 1998 N 283, I order:
1. Approve the enclosed Accounting regulation "Accounting of Government Assistance" PBU 13/2000.
2. The accounting regulation "Accounting of Government Assistance" PBU 13/2000 is applied to the budgetary funds which are subject to recognition in financial accounting provided after January 1, 2001 and also the budgetary funds provided till January 1, 2001 in the part relating to the periods after January 1, 2001.
Minister of Finance of the Russian Federation
A. L. Kudrin
Approved by the order of the Ministry of Finance of the Russian Federation of October 16, 2000 No. 92n
1. This provision establishes rules of forming in financial accounting of information on obtaining and use of the government assistance provided to the commercial organizations (except credit institutions), being legal entities by the legislation of the Russian Federation (further the organizations), and recognized as increase in economic benefit of the specific organization as a result of receipt of assets (money, other property).
2. In case of application of this provision are not considered as economic benefit creation of infrastructure in the developing regions, establishment of the restrictions for activities of the competitors holding dominant position in the market and performing monopolistic activities, etc. actions which can exert impact on general economic terms in which conducts activities the organization.
3. This Provision is not applied to the economic benefit connected with:
state regulation of the prices and rates;
application of the corresponding rules of the taxation of profit (provision of tax benefits, delays or payments by installments on tax payment and charges, the investment tax credits, etc.);
participation of the Russian Federation, subjects of the Russian Federation and municipalities in the authorized (share) capital of legal entities (budget investments to legal entities).
4. Proceeding from this provision, in financial accounting information on the government assistance provided in shape is created: subventions, subsidies (further subventions and subsidies hereinafter are referred to as budgetary funds), budget credits (except for the tax credits, delays and payments by installments on tax payment and payments and other obligations), including provision in the form of the resources other than money (the parcels of land, natural resources and other property), and in other forms. Information on government assistance is created irrespective of type of the provided resources (in the form of money or (and) in the form of the resources other than money).
For the purposes of financial accounting budgetary funds are subdivided on:
funds for financing of the capital expenditures connected with purchase, construction or acquisition in other way of non-current assets (fixed assets, etc.). Provision of these means can be followed by the additional terms limiting acquisition of certain asset types, their location or terms of acquisition and ownership;
funds for financing of current expenses. The budgetary funds other than the capital expenditures intended on financing concern to them.
5. The organization accepts budgetary funds, including the resources other than money, to financial accounting in the presence of the following conditions:
there is confidence that conditions of provision of these means by the organization will be satisfied. The contracts signed by the organization, the made and publicly announced decisions, feasibility statements, the approved design estimates, etc. can be confirmation;
there is confidence that the specified means will be received. The approved budget list, the notification on budgetary appropriations, limits of budget commitments, acts of acceptance transfer of resources and other relevant documents can be confirmation.
6. In case of provision of the organization of government assistance in the form of the resources other than money (the parcels of land, natural resources and other property), the specified resources are accepted to financial accounting in the amount equal to value of the assets received or subject to obtaining. The asset cost, received or subject to obtaining, is determined by the organization proceeding from the price at which in comparable circumstances usually it establishes the cost of the same or similar assets.
7. The budgetary funds accepted to financial accounting according to Item 5 of this provision are reflected in financial accounting as emergence of target financing and debt on these means. In process of the actual receipt of means the corresponding amounts reduce debt and increase accounts of money, capital investments, etc.
If budgetary funds are recognized financial accounting in process of the actual receipt of resources, then with emergence of target financing accounts of money, capital investments, etc. increase.
8. Budgetary funds are charged off the account of target financing as increase in financial results of the organization.
At the same time on the non-current assets acquired at the expense of budgetary funds and subject according to the existing rules of depreciation, in general procedure the depreciation charges are charged.
9. Write-off of budgetary funds from the account of target financing is made on systematic basis:
the amounts of budgetary funds for financing capital raskhodovna extent of useful life of the non-current assets which are subject according to the existing rules of depreciation or during the period of recognition of the expenses connected with accomplishment of conditions of provision of budgetary funds for acquisition of the non-current assets which are not subject to depreciation according to the existing rules. At the same time target financing is considered as deferred revenues in case of input of subjects of non-current assets in operation with the subsequent reference during useful life of subjects of non-current assets in the amount of charged depreciation on financial results of the organization as other incomes;
the amount of budgetary funds for financing of current expenses - during the periods of recognition of expenses on which financing they are presented. At the same time target financing is recognized as deferred revenues at the time of acceptance to financial accounting of inventory stocks, charges of compensation and implementation of other expenses of similar nature with the subsequent reference on the income of the accounting period in case of leave of inventory stocks in production, on performance of works (rendering services), charges of compensation and implementation of other expenses of similar nature.
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