Transition to a new okof. work on bugs

With the definition of a specific depreciation group. The period during which the cost of fixed assets will be taken into account in income tax expenses depends on it. When assigning a property to the depreciation group, the company should be guided by the Classification of Fixed Assets, in accordance with the Decree of the Government of the Russian Federation No. 1 of January 1, 2002. And this document, in turn, is based on the All-Russian Classifier of Fixed Assets (OKOF), approved by the Resolution of the Gosstandart of Russia dated December 26, 1994 No. 359. In this huge document, perhaps, all possible types of objects that could only be important for accounting were presented of the company at the time of the document's entry into force. Nevertheless, this classifier in its current form will very soon lose its relevance. New OKOF codes have been introduced since 2017.

About the main changes in OKOF

In the current classifier, the coding of fixed assets had 9-digit values ​​of the form XX XXXXXXX. In the new OKOF, from 2017, it will be a digital designation of the XXX.XX.XX.XX.XXX format. This innovation has significantly changed the very structure of the classifier.

Some positions of the old classifier were actually deleted, and in the new OKOF they were replaced by generalized names. For example, instead of unique types of various software written in separate lines in OKOF-1994 (operating systems and their extension tools, database management software, service programs, design applications, etc., more than a dozen software titles in total) will appear like this object as "Other information resources in electronic form." At the same time, there are many objects in OKOF-2017 that, in principle, had no analogues in the previous edition, including due to the actual absence of such equipment in the 90s of the last century.

Among the changes in OKOF since 2017, one can also note the new location of individual fixed assets relative to a particular depreciation group. In fact, this means the introduction of other useful lives of individual fixed assets, and therefore a change in the period during which the initial cost of such property has traditionally been written off in tax accounting until now.

Transition to the new OKOF from 2017

At the same time, it should be noted that the new OKOF directory from 2017 will be applied only to those fixed assets that the company will commission from January 1 of next year. Simply put, it will not be necessary to redefine the depreciation group of an asset acquired earlier, even if, according to OKOF-2017 with a decoding and a group, the useful life of such an object would have to change.

It will be necessary to take into account depreciation on "old" fixed assets in the same order, that is, without changing the originally determined period for writing off expenses.

For the property with which the companies will work after the new year, special tools have been developed that will allow relatively painless transition to the new OKOF from 2017. These are the so-called forward and reverse transition keys between the edition of the All-Russian Classifier of Fixed Assets of the 1994 sample and OKOF-2017. And you get depreciation groups with a breakdown from this document for both editions at once.

They are presented in the Order of Rosstandart dated April 21, 2016 No. 458. The document offers a comparative table in which specific objects of the funds are compared. Using this table, you can relatively easily select a new encoding for a particular object. By the way, if the code is still OKOF was registered in the fixed asset accounting card, then it should be updated. However, in the standard form OS-6, the indication of such a code was not required. Accordingly, if the company did not use the OKOF coding when registering the inventory card, then it will not be required to enter a new code into it.

Hello! In this article, we will tell you about the features of the new OKOF, which appeared in 2017 and continues to operate in 2019.

Today you will learn:

1. For what purposes is the classifier used by groups of fixed assets;
2. What changes have affected OKOF;
3. How to correlate the old and new values ​​of the amortization period correctly.

Objectives of the OKOF

Every accountant in the company is obliged to control depreciation charges for the objects on the balance sheet of the company. This helps to timely respond to depreciation of assets, as well as to update the existing equipment.

For these purposes, an all-Russian classifier for fixed assets of the organization was created. It is called OKOF and represents assets grouped by amortization period.

OKOF plays the following role in the life of the enterprise, as well as the country's economy:

• Coding and systematization of available information in order to simplify accounting operations;
• Compliance with international standards in the field of business transactions;
• Assessment of the available fixed assets (their size, important components and general wear and tear);
• Improvement of calculations;
• Calculation of the most important internal coefficients of the enterprise associated with indicators of the effective use of fixed assets;
• Identification of the period of carrying out a thorough repair of worn out balance sheet items;
• Information equipment of organizations.

New classifier OKOF 2017

OKOF, to which everyone has become accustomed for so long, has been operating since 1994. Since then, a lot has changed, and therefore required changes to some components of the standards. In this regard, a new OKOF appeared in 2017. Its new name is OK 013-2014.

However, it concerns only the new fixed assets of the enterprise. If you are already keeping records, for example, by equipment, then you do not need to move to the new standards. This affects those assets that were acquired before December 31, 2016.

That is, the acceptance of funds on the balance sheet of the company until 2017 makes it possible not to make adjustments even in the case when the amortization period according to the new rules differs from the previous ones. If the company is just starting its functioning, then it must comply with the introduced standards.

The classifier of codes contains 10 main groups of depreciation. Their composition and numerical designation have changed.

The changes affected the following features of accounting for fixed assets:

• Some objects have been moved to another group (their depreciation period has changed);
• The number of characters in the designation of assets increased from 9 to 12;
• About 500 assets were moved to the "Materials" group.

Back in 2016, the limit for accounting for fixed assets for taxation and accounting purposes was increased from 40,000 to 100,000 rubles. According to the rules of tax accounting, the cost of fixed assets, upon commissioning, was allowed to be immediately written off to costs. According to the accounting rules, this asset must first be registered as a fixed asset and then its cost must be transferred to costs through depreciation.

Immediate changes will affect movable property. If the organization purchased vehicles on the balance sheet as fixed assets since 2013, then they were not taken into account as a tax base for the calculation.

2019 will give local authorities the right to control this process by providing incentives to enterprises. If the regional administration does not provide such an opportunity, then you will have to pay funds to the treasury.

To determine which depreciation group the asset belongs to, you need to find the code in OKOF that corresponds to it, then we find this code in the Classification and determine the group itself from the data.

If the object is not found, we are guided by the OKOF 2019 codes assigned to the highest-level groupings. How to use them? We replace the last digit of the code with zero, then we discard two characters and do this until we find the required code in the Classifier.

If the object is not in the OKOF and Classification, then we determine its useful life, while being guided by the technical documentation (this may be a registration certificate, a warranty card), then we establish its depreciation group.

Old and new OKOF

To make it easier for you to understand the basis of the new OKOF classifier with depreciation groups, we have prepared a table. It correlates the old and new values ​​of the OKOF.

As you can see, the equipment classifier was combined into a large group. Also, new lines have appeared related to the existing rights of the enterprise.

For each group in OKOF, the name of the object and its code are provided. How to navigate here?

• the first three characters indicate the type of OS;
• subsequent ones indicate compliance with the codes from the All-Russian classifier of products by type of economic activity, approved by order of Rosstat on 01/31/2014 No. 14-st. The number of characters here can be from two to nine numbers, which depends on the length of the code in the OKPD2;
• the fourth and fifth characters can take zero value if the OS does not have approved groupings in OKPD2 or if another classification is needed in OKOF.

Download OKOF 2019 with transcript and search by name HERE

Moving on to the new OKOF 2017

With the advent of the new system of accounting for the assets of the enterprise, difficulties arise for accountants. To make the transition to the new classification successful, the state has developed tabular data with transition keys, including OKOF codes with decryption.

Download transient keys

• Direct transitional
• Reverse transient

• In the absence of an appropriate name for the new classifier, choose the most suitable one from the old one;
• Do not indicate the compliance of old and new standards, if, according to the new standards, the name is excluded from the groups;
• Designate those names in the accepted all-Russian classifier of fixed assets that do not correspond to the old one;
• If you have any questions, contact the operator on the hotline dedicated specifically for the employees of the companies (phone numbers are publicly available).

At this time, there is a transitional classifier that has hints, and in order to correctly generate a report, follow several steps:

• Find out if the code is indicated correctly according to the system in force before the innovations;
• Designate the new identifier according to the correspondence tables;
• Record the information received in the inventory cards and note that the accounting took place according to the new rules;
• If you have already entered an asset on the balance sheet of the enterprise, then change only its digital designation;
• When assigning formatting objects to materials that are excluded from the new table, they must be transferred to the appropriate section. This applies only to those assets that have been received since 2017. Everything that was taken into account on the balance sheet earlier does not need to be transferred to new groups;
• Select the amortization period. If there are several suitable groups in the classifier for 1C, designate the one in which this period is the largest.

In order to systematize the work at the enterprise, it is possible to issue an internal standard that will explain the norm of compliance of old and new designations in each specific case. This will avoid many inaccuracies and provide a justification for the costs incurred by the company.

OKOF and tax classification of fixed assets by depreciation groups with a breakdown can be downloaded in the table. In general, the difference between the classifiers in the grouping of fixed assets. OKOF 2018 is a transitional key, its converter and a comparison of the old (OKOF) and new (OKOF-2), we have analyzed in the article.

Transition key OKOF 2018

OKOF is the basis for the classification of fixed assets approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1. Enough time has passed and there are assets on the balance sheet that can hardly be attributed to any group of 2002. Therefore, last year it was decided to edit it a little.

According to OKOF, the useful life of a fixed asset is established in order to calculate depreciation for tax accounting. For accounting, the organization itself determines how long to use the fixed assets and by what method of depreciation to write off. Usually, so that there are no discrepancies between these accounts, a single depreciation period for fixed assets is established.

If we talk about changes, then the very structure of the OKOF code has changed (9 characters in the old and 12 in the new), and the grouping of fixed assets has also changed.

Now fixed assets are grouped taking into account OKPD2. The new classification also includes 10 depreciation groups. However, some fixed assets fell into other groups. For example, all metal fences are in the sixth. Earlier in the sixth group there were combined fences made of metal and brick, pure metal fences are listed in the eighth group.

Important: there is no need to revise the useful lives of assets that were recorded prior to last year. Even if, according to the new classifier, it falls into another depreciation group.

OKOF to OKOF 2 Converter

Translation keys are used as a converter from OKOF to OKOF 2. They help to compare codes. Transitional keys help to establish the correspondence of the new OKOF with the old OKOF 2 for each specific position. All this is approved and regulated by the order of Rosstandart dated 04.21.2016 No. 458.

This document presents in the form of tables:

Important: Taking into account the approved keys, it is important to note that individual objects that previously existed, according to the new OKOF, may not be fixed assets. Or belongs to another group. For example, this applies to objects of sports equipment (and for educational institutions too), educational equipment (including boards, flip charts, educational devices, apparatus and mechanisms).

At the same time, it should be remembered that the developed transitional keys are reference. You can find detailed information on them on the website www.gost.ru. On it you can also find out online the new code of the fixed asset for a specific position.

In the form convenient for you, below, you can download the keys for the transition to the new OKOPF.

Straight key

The direct transition key will help you work with new fixed assets that have been registered since last year. The direct key will help reflect the new medium over the new codifier.

Reverse key

The reverse key was developed and presented in the order of Rosstandart. It helps to transfer assets that were on the balance sheet before 2017 to the new classification. That is, the key goes from the opposite - from the old classifier to the new one. With its help, you can find the new OKOF according to the old one.

Old and new OKOF codes: how to make a comparison

To compare the old and new OKOF codes, it is better to give an illustrative example.

Example. Which OKOF group does the PC belong to?

The PC was put into operation in 2016. This means you need to use the reverse key.

Determine which category the product is suitable for. In our case, these are all types of computers: personal computers, monoblocks, tablets, laptops, netbooks, and all printing equipment - printers, monitors, scanners.

In the reverse transitional key, we find the corresponding group, there is a complete correspondence between these groups.

The assigned new code is 14 3020000.

When a company purchases equipment, the accountant registers it as a fixed asset and determines how long it will work with the greatest efficiency. Such procedures are necessary in both accounting and tax accounting. The setting of the dates, the depreciation group is determined using All-Russian OS classifier.

Innovations for 2018

Legislation and regulations are subject to changes with enviable regularity. The OKOF codes also did not pass by the innovations. Reporting from 01.01.2017 will be accepted by higher institutions according to the new classifier, in it the values ​​of depreciation groups have changed, they are significant for fixed assets that have begun the operational period from this year.

CFOs need to envisage new accounting deadlines for fixed assets. To help them, for better orientation, prepared tabular comparisons for compliance with the old and newly introduced code designations, transition keys.

Experts in 2016 took as a basis classifier OK 013-94 to determine the encryption of fixed assets. Since 2017, the use of the guide is permissible OKOF 013-2014 with updated OS classification... For 2018 no changes.

This documentation invites you to find out the property code that will help you deal with the depreciation group. At the same time, the purchased equipment before 01.01.2017 does not require changes in the terms of their operation, they remain according to the old parameters.

Normative acts

The establishment of new legal provisions, the cancellation of old ones regarding the economy, accounting takes place after the entry into force of decisions emanating from Resolutions of various levels.

For example, the approval of the old classifier took place on the basis of Order No. 359 of 26.12.94 of the State Standard of the Russian Federation. It was also canceled and a new one was adopted, according to Order No. 2018 issued by Rosstandart on 12.12.2014.

The entry into force of this Order took place on 01/01/2017, together with the amendments that need to be adjusted, on the basis of Government Decree No. 640 of 07/07/2016.

The Ministry of Finance clearly explains from what period the new coding should be used and why the mechanisms adopted on the balance sheet until 2017 with their SPI depreciation group remain the same, in its Letter No. 03-03-06 / 1/66701, 11/14/2016.

The position of the officials is based on Article 258 of the Tax Code of the Russian Federation, which entitles companies to increase the operational life of any objects classified in the fixed assets section.

Availability required following conditions:

• entering the item on the balance sheet of the enterprise and starting the count of its depreciation over the period of effective work;
• reconstruction activities;
• execution of modernization manipulations;
• execution of technological re-equipment.

After repair, replacement of worn-out parts with new equipment becomes operational again, the term of its effective use increases... The legislation provides for the moments in which the increase in SPI mechanisms is limited by the amortization period in the context of the group where they were previously included.

In the opinion of leading economists, it is impossible to change the SPI after the object is put into operation, it is impossible to move it to another depreciation section. The new version of OKOF does not serve as a reason for the objects that were accounted for earlier to add a SPI, and therefore, their wear would decrease.

In the classifier in a new modification group on fixed assets changed... This category includes funds that are used for a long period. If an asset is intended to produce goods or provide services, it must be in use for at least 12 months.

This definition excluded many subjects that were in the old classifier as OS. For ease of use and free movement from one reference set to another, Order No. 458 of 04/21/2016 was issued by Rosstandart with assertion of forward and reverse transition keys.

Comparison in the table

Accountants are presented with tables, with the help of which they compare encoded digital values ​​in different variants. It should be taken into account that if the asset does not correspond to the new position of the OS, then the column will contain "Is not the main fund".

It looks like comparison fragment of the table of the old and new versions of OKOF... There is a significant difference between the two.

Translation features

In order to perfectly use a different form of documentation, you should:

• purchase classifier OKOF OK 013-2014;
• find a subject by definition;
• when the name does not coincide with the exact name of the accounted tool, find the section in which similar materials with a code designation are located;
• with the presence of the code, which is located in the column on the left, it is easy to find the property in the classifier;
• determine the depreciation group to which the asset belongs;
• set the wear period or useful life.

The transition to a new classifier has following features:

• accounted OS before 12/31/2016 do not need to be touched and new numbering applied to them, although it will not hurt if all accounting is transferred to other codes;
• the useful life is determined once from the moment the material instrument is put into operation;
• it is possible to revise the period of effective use of the funds in the event of its renewal;
• primary documents do not need to be changed, the old designations should be left;
• the transition to the new code is performed using transition keys.

Should be considered plotting new values ​​from:

• class;
• subclass;
• groups;
• subgroups;
• species;
• categories;
• subcategories.

Consequently, the search for an object in a new designation occurs with the passage of the steps up until the desired grouping code is found. It can be located as a part of several depreciation groups, then you should analyze the principle of distribution of objects, pay attention to the presence of notes in the lines.

It is not necessary to organize the search by analogy with the previous definition. The detailing of the property was carried out according to different principles, in the new version it is presented in an enlarged form, there was an object shuffling in the depreciation groups as well.

The financiers were developing a new document to solve tasks:

• switch to a classifier accepted in international practice;
• assess the volume and condition of the OS;
• to implement the accounting functions of fixed assets;
• calculate economic indicators.

When a special difficult case is presented, a logical approach should be followed, to which the enterprise accounting policy is attached. But the decision of the management in choosing a classification must necessarily be justified and correspond to the purpose of correct taxation.

From January 1, 2017, a new OKOF is being introduced. Within the framework of this material, the structure of the new OKOF and the procedure for transition to its application are analyzed.

O The objects of classification in OKOF OK 013-2014 are fixed assets. Note that, in accordance with the provisions of this document, fixed assets include produced assets that are used repeatedly or continuously over a long period of time, but not less than one year, for the production of goods and the provision of services.

FOR WHAT PURPOSES IS OKOF OK 013-2014 APPLIED?

For the purposes of accounting by public sector organizations, OKOF OK 013-2014 is applied in cases provided for by federal standards, unless otherwise established by the authorized bodies of state regulation of accounting (introduction of OKOF OK 013-2014 (SNA 2008) in 2017).

Currently, Instruction No. 157n is in force. As follows from the provisions of this document (see paragraphs 45, 53, 67), accounting entities group fixed assets and intangible assets for the purposes of accounting (budgetary) accounting by types of property corresponding to the classification subdivisions established by OKOF. In other words, OKOF is used to determine the analytical account for accounting for fixed assets when they are registered.

IN WHAT CASES SHOULD I APPLY OKOF OK 013-2014?

As noted in the Letter of the Ministry of Finance of the Russian Federation dated December 27, 2016 No. 02-07-
08/78243, items of fixed assets accepted for accounting (budgetary) accounting as part of fixed assets before January 1, 2017 are subject to reflection in accounting (budgetary) accounting:

• in accordance with Instruction No. 157n, taking into account the grouping given in OK 013-94;
• taking into account the useful life of these objects, established by the Classification of fixed assets included in the depreciation groups, approved by the Decree of the Government of the Russian Federation of 01.01.2002 No. 1 (hereinafter referred to as the OS Classification) (as amended before January 1, 2017).

The grouping of fixed assets accepted for accounting (budgetary) accounting after January 1, 2017 should be carried out in accordance with the provisions of OKOF OK 013-2014 and the useful life determined by the OS Classification (as amended by the Resolution of the Government of the Russian Federation of 07.07.2016 No. 640) ...

WHAT STRUCTURE DOES OKOF OK 013-2014 HAVE?

Note that OKOF OK 013-2014 includes 7 generalizing types of fixed assets:

• 100 "Residential buildings and premises";
• 200 "Buildings (except for residential) and structures, land improvement costs";
• 300 "Machinery and equipment, including household inventory, and other objects";
• 400 "Weapon systems";
• 500 "Cultivated biological resources";
• 600 "Expenses for the transfer of title to non-produced assets";
• 700 "Objects of Intellectual Property".

Some of the listed types of fixed assets are divided into subspecies, for example, type 300 "Machinery and equipment, including household inventory, and other objects" - into the following subspecies:

• 310 "Vehicles". Vehicles include vehicles designed to move people and goods;
• 320 "Information, computer and telecommunication (ICT) equipment". This equipment includes information equipment, complete machines and equipment designed for converting and storing information, which may include electronic control devices, electronic and other components that are parts of these machines and equipment. In addition, such equipment includes computers of various types, including computer networks, independent data input-output devices, as well as equipment for communication systems - transmitting and receiving equipment for radio communication, broadcasting and television, telecommunication equipment;
• 330 "Other machinery and equipment, including household inventory, and other objects." This grouping classifies machines, equipment and devices that are not related to vehicles and ICT equipment, as well as household inventory (that is, items not directly used in the production process) and technical items that are involved in the production process, but not can be attributed to neither equipment nor structures.

Each subtype of the type of fixed assets also has a detail. For example, according to OKOF OK 013-2014, the subgroup “Machines for processing meat, vegetables and dough (equipment for mechanical processing of products at public catering establishments)” (code 330.28.93.17.110 OKOF) contains, in addition to the item “Kneading and mixing machines "(Code 330.28.93.17.113) position" Equipment for the production of bakery products "(code 330.28.93.17.120).

HOW TO MAKE THE TRANSITION TO THE APPLICATION OF OKOF OK 013-2014?

For a more correct and quick transition to the use of OKOF OK 013-2014, Rosstandart issued Order No. 458 dated April 21, 2016, which approved the transition keys between editions of OK 013-94 and OK 013-2014. This document contains:

• direct transition key, providing for the transition from the old OKOF
• (OK 013-94) to the new (OK 013-2014) (volume 1);
• reverse transient key. It describes the transition from the new to the old OKOF (volume 2).

Both transitional keys are presented in the form of tables, in which the codes and names of positions of the old and new OKOF are given for comparison.

So, in the direct transitional key of each position of OKOF OK 013–94, correspondence is established to one or several positions of OKOF OK 013-2014. For example, the position “public toilets” (code according to OKOF 013-94 11 0001950) according to OKOF OK 013-2014 corresponds to code 210.00.12.10.810 “Toilet buildings”.

As the officials of the financial department note in letters dated December 27, 2016 No. 02-07-08 / 78243, dated December 30, 2016 No. 02-08-07 / 79584, the commission on the receipt and disposal of the organization's assets can make an independent decision on assigning accounting objects to the corresponding a group of OKOF OK 013-2014 codes and the determination of their useful life in the case of:

• the presence of contradictions in the use of direct (reverse) transition keys and OKOF OK 013-2014;
• the absence of positions in the new OKOF OK 013-2014 codes for accounting objects previously included in the groups of material assets, according to their criteria, are fixed assets.

In addition, the specialists of the Ministry of Finance draw attention to the fact that with the introduction of OKOF OK 013-2014 from January 1, 2017, during the transition period between financial years (interreporting period), operations should not be performed to transfer balances of fixed assets to new groupings, as well as operations to recalculate depreciation. ...

Material assets that, in accordance with Instruction No. 157n, refer to fixed assets, but were not included in OKOF OK 013-2014, are taken into account as fixed assets with a grouping according to OKOF OK 013-94. For example, by virtue of OKOF OK 013-94, the stage clothes have the code 16 3696601, however, in accordance with OKOF OK 013-2014, this accounting object does not belong to fixed assets. In this regard, the budgetary institution takes it into account as part of fixed assets on the basis of the old OKOF as production and household inventory on the account of the same name 0 101 06 000.

If, according to the OKOF OK 013-2014 classifier, material assets are attributed to fixed assets, but based on clause 99 of Instruction No. 157n, these values ​​are inventories (despite the fact that the useful life of these objects is more than 12 months), such objects are accepted for accounting according to Instruction No. 157n as part of inventories.

For example, by virtue of OKOF 013-2014, wheelchairs (except for parts and accessories) are classified as basic backgrounds 310 “Vehicles”, according to which they are assigned the code 310.30.92.20.

At the same time, in accordance with clauses 99, 118 of Instruction No. 157n, disabled vehicles and vehicles for disabled persons are classified as material stocks and must be reflected on account 0 105 06 000 “Other material stocks” regardless of their useful life. Thus, on the basis of clause 34 of Instruction No. 157n, the decision to register wheelchairs as part of inventories is made by a commission on the receipt and disposal of assets created in a budgetary institution.

In addition, it should be noted that low-voltage electrical equipment (up to 1,000 V), in accordance with the definition of fixed assets given in OKOF OK 013-2014, does not apply to fixed assets. Among them, in particular:

• switches, knife switches, control and protection relays;
• starters, switches, magnetic amplifiers, control chokes;
• distribution panels, lighting shields, cathodic protection devices.

* * *

Let's summarize the main conclusions:

1.Since 2017, a new OKOF OK 013-2014 is being introduced. In order to provide practical assistance in the transition to the application of the new OKOF, transitional keys have been developed that establish for each position of the current OKOF correspondence to one or several positions of the new OKOF.

2. Items of fixed assets accepted for accounting as part of fixed assets before January 1, 2017, are subject to reflection in accounting (budget) accounting, taking into account the grouping given in OK 013-94, and the useful life established by the OS Classification (as amended until January 1, 2017).

3. When accepting new items of fixed assets acquired in 2017 for accounting, one should be guided by OKOF OK 013-2014.

4. During the transition period between fiscal years (interreporting period), operations for transferring balances of fixed assets to new groupings, as well as operations for recalculating depreciation, should not be performed.

5. If, according to OKOF OK 013-2014, material assets are classified as fixed assets, but in accordance with Instruction No. 157n they are inventories, they are accounted for as inventories.

6. Material assets that, by virtue of Instruction No. 157n, refer to fixed assets, but were not included in OKOF OK 013-2014, are taken into account as fixed assets with a grouping according to OKOF OK 013-94.

Instructions on the use of the Unified Chart of Accounts for Accounting for State Authorities (State Bodies), Local Self-Government Bodies, Management Bodies of State Extra-budgetary Funds, State Academies of Sciences, State (Municipal) Institutions, approved by By order of the Ministry of Finance of the Russian Federation dated 01.12.2010 No.? 157n.

Autonomous institutions: accounting and taxation, No. 2, 2017