New form "Information on transactions with fixed assets in the secondary market and their leasing (form 11 transaction)" officially approved by the document Order of Rosstat dated July 19, 2018 N 449.

More about the application of the OKUD 0602003 form:

• Statistical forms for fixed assets: what has changed?

  Fixed assets (funds) of non-profit organizations” (the form and instructions for filling it out are given in Appendix 2); - 11 (transaction) "Information on transactions with fixed assets in the secondary market and their leasing" (the form and ... instructions for filling it out are given in the appendix ...

• A guide to tax amendments for medium-sized businesses. Winter 2019

  From 11/28/2018... about its composition and manufacturer. However, the tax authorities successfully use the information ... for the sale of scrap metal, secondary aluminum and ... and subsequently sells them ... within the limits of the contribution to the authorized capital (share fund) of B ... engaged in leasing residential and transport facilities.. .to the outline of the government's struggle against non-payment of VAT. Agricultural market... NAP”. Main features: ... in electronic form to register an LLC or individual entrepreneur or to make changes to ... From the new year, transactions between related companies on ...

• On new statistical reporting forms on the availability and movement of fixed assets (funds) and other non-financial assets

  April - provided by NGOs); N 11 (transaction) "Information on transactions with fixed assets in the secondary market and their leasing" (June 30 - ... ; except for micro-enterprises). In addition, a one-time form was approved ... N 11-FSS "Information on the service life of fixed assets" for ...

• About updating the statistical forms for information about fixed assets and other assets

  Forms that provide information on the presence and movement of fixed assets and other non-financial assets, as well as transactions with fixed assets on the secondary market and their leasing ..., effective from the report for 2019 Form N 11 "Information on the availability and movement of fixed assets (funds) and ...

• On the specification of the deadline for the submission of the statistical form N 11 (transaction) in the instructions for filling it out

  And the movement of fixed assets (funds) and other non-financial assets "In the instructions for filling out the statistical form ... N 11 (transaction ... in the instructions, it is aligned with the deadline indicated in the form itself. Information is submitted in the form N 11 (transaction) about transactions with fixed assets on the secondary market and their leasing ...

• On new annual forms of statistical reporting on fixed assets and other non-financial assets

  11 (transaction), N 11-HA), effective from the report for 2017: Form N 11 "Information on the availability and movement of fixed assets ... (funds) and ... provision - April 1. Form N 11 (transaction) "Information on transactions with fixed assets in the secondary market and their leasing" is submitted to Rosstat by legal entities ...

• Statistical form on transactions with fixed assets and their provision for rent can be submitted later

  Updated forms of reports on the availability and movement of fixed assets (funds) and other non-financial assets were approved. In particular..., the reporting procedure according to form N 11 (transaction...) "Information on transactions with fixed assets in the secondary market and their leasing" has been corrected - the deadline for its delivery has been shifted by 15 ...

• New versions of statistical forms for reporting on fixed assets approved

  Rosstat has updated the forms of statistical monitoring of the availability and movement of fixed assets (funds) and other non-financial assets ... new forms will be applied: N 11 "Information on the availability and movement of fixed assets (funds) and other non-financial ... 11 (short)" Information on the availability and movement of fixed assets (funds) of non-profit organizations "; N 11 (transaction) "Information on transactions with fixed assets in the secondary market and their leasing ...

• Rosstat again updated forms for reporting on fixed assets and other assets

  11 (short) "Information on the availability and movement of fixed assets (funds) of non-profit organizations"; N 11 (transaction) "Information about transactions with fixed assets in the secondary market and their leasing ...". In addition, a one-time form for the report ... 11-FSS "Information on the service life of fixed assets" has been approved. The corresponding forms established in...

• Updated forms of statistical reporting on fixed assets and other non-financial assets

  From the 2017 report. In particular, the following forms were approved: N 11 "Information on the availability and movement of fixed assets ... (funds) and other non-financial ... 11 (transaction) "Information on transactions with fixed assets in the secondary market and their leasing" ( are rented by all legal entities, except for micro-enterprises); N 11-NA "Information on the availability ...

The previous editions of the forms, approved by the order of Rosstat dated June 15, 2016 No. 289, have become invalid.

In addition, by order of Rosstat dated November 30, 2017 No. 799, instructions for filling out forms No. 11 and No. 11 (short) were updated.

Form No. 11

All organizations, including those applying the simplified tax system, must fill out and submit Form No. 11 for 2017 no later than 04/01/2018, except for:

non-profit organizations,

small businesses;

organizations of consumer cooperation, the main activity of which is of a costly nature (horticultural cooperatives, summer cottages, housing, housing and construction cooperatives).

In section I of the form, the filling in of indicators in lines 15-18 has been clarified. The codes of fixed assets by types of economic activity should now be reflected according to the All-Russian Classifier of Types of Economic Activities OK 029-2014 (OKVED2), approved by order of Rosstandart dated January 31, 2014 No. 14-st. The former classifier OK 029-2007 (OKVED), approved by order of Rostekhregulirovanie dated November 22, 2007 No. 329-st, is not applicable from January 1, 2017.

Similarly, in section IV of the form, it is necessary to indicate the main type of activity of a separate subdivision according to OKVED2.

Form No. 11 must be submitted to the territorial office of Rosstat at the location of the organization. If it has separate subdivisions* in the same subject of the Russian Federation, a report should be submitted:

at the location of a separate subdivision (for a separate subdivision);

at the location of the organization (without separate divisions).

__________________

* For the purposes of statistical accounting, a separate subdivision of an organization is understood as any subdivision that is territorially separated from it, at the location of which stationary workplaces are equipped - regardless of whether its creation is reflected in the constituent or other documents of the organization, and from the powers vested in the specified subdivision. A workplace is considered stationary if it is created for a period of more than one month (clause 2, article 11 of the Tax Code of the Russian Federation).

For separate subdivisions located in another constituent entity of the Russian Federation, form No. 11 should be submitted to the offices of Rosstat:

at the location of these units,

at the location of the head unit - for an organization without these units in another subject of the Russian Federation.

For the purposes of submitting form No. 11, one separate subdivision includes all subdivisions of the organization located in the same territory (at one postal address).

parts of an organization located at different postal addresses at a short distance from each other (for example, within the boundaries of one municipal district or city district), if their activities are technologically closely related to each other (for example, separate sections of one production facility);

trade objects of the organization (shops, tents, kiosks, etc.) located within the boundaries of one municipal district, urban district, one intracity territory of the cities of Moscow, St. Petersburg, Sevastopol.

Different separate subdivisions include parts of the organization located in different territories, on the territory of different municipal districts and urban districts.

If the organization (its subdivision) does not carry out activities at its location, the form is provided at the place of actual implementation of activities.

Form No. 11 (deal)

Form No. 11 (transaction) for 2017 must be completed and submitted no later than June 15, 2018 by organizations, including commercial (except for micro-enterprises **), having:

fixed assets (tangible and intangible) on accounts 01 "Fixed assets" and 03 "Profitable investments in material assets";

intangible fixed assets, the rights to which were obtained on the basis of a simple (non-exclusive) and exclusive license;

produced tangible and intangible prospecting assets recorded on account 08 "Investments in non-current assets".

_________________

** Microenterprises are commercial organizations and consumer cooperatives that have:

the average number of employees for the previous calendar year does not exceed 15 people;

income from entrepreneurial activity for the previous year in the amount of all types of activities and all tax regimes does not exceed 120 million rubles (clause 1 of Decree of the Government of the Russian Federation of 04.04.2016 No. 265).

Such conditions are established by the Federal Law of July 24, 2007 No. 209-FZ "On the development of small and medium-sized businesses in the Russian Federation".

In section I of form No. 11 (transaction), the completion of column 3 has been clarified. It is necessary to indicate the codes of fixed assets according to the All-Russian classifier of fixed assets OK 013-2014, adopted and put into effect by order of Rosstandart dated December 12, 2014 No. 2018-st (hereinafter - OKOF OK 013-2014). The former classifier OK 013-94, approved by the Decree of the State Standard of the Russian Federation of December 26, 1994 No. 359, became invalid on January 1, 2017. In addition, the former columns 10-13 have been abolished, and in the new column 10, you must specify the status code of the object (for sold objects - code 1, for purchased objects - code 2).

In section II of form No. 11 (transaction), when filling out column 3, OKOF OK 013-2014 should be used. Columns 11 and 14 have been abolished.

In section III, when filling out column 3, OKOF OK 013-2014 should be used.

Form No. 11 (transaction) must be submitted for the organization as a whole, taking into account data on all separate divisions and assets located in other constituent entities of the Russian Federation.

July 03

Order of Rosstat dated 06/26/2017 N 428

"On approval of statistical tools for organizing federal statistical monitoring of the availability and movement of fixed assets (funds) and other non-financial assets"

New annual forms of statistical monitoring of the availability and movement of fixed assets (funds) and other non-financial assets (forms No. 11, No. 11 (short), No. 11 (transaction), No. 11-HA), effective from the report for 2017, were approved.

Form N 11 "Information on the availability and movement of fixed assets (funds) and other non-financial assets" is submitted to Rosstat by legal entities (except for small businesses and non-profit organizations) engaged in all types of economic activity. The submission deadline is April 1st.

Form N 11 (short) “Information on the availability and movement of fixed assets (funds) of non-profit organizations” is submitted to Rosstat by legal entities - non-profit organizations engaged in all types of economic activity. The submission deadline is April 1st.

Form N 11 (transaction) "Information on transactions with fixed assets in the secondary market and their leasing" is submitted to Rosstat by legal entities (except micro-enterprises) engaged in all types of economic activity. The submission deadline is June 15th.

Form N 11-HA "Information on the availability, movement and composition of contracts, lease agreements, licenses, marketing assets and goodwill (business reputation of an organization)" is submitted to Rosstat by legal entities (except for small businesses) engaged in all types of economic activity. The submission deadline is June 30.

Instructions for filling out these forms have also been approved. Forms may be submitted electronically.

With the introduction of new forms, the Orders of Rosstat dated 07/03/2015 N 296 and dated 06/15/2016 N 289, which approved the previously valid forms, are recognized as invalid.

The review was prepared by Consultant Plus specialists and provided by ConsultantPlus Sverdlovsk Region, the information center of the ConsultantPlus Network in Yekaterinburg and the Sverdlovsk Region



MINISTRY OF ECONOMIC DEVELOPMENT OF THE RUSSIAN FEDERATION

FEDERAL SERVICE OF STATE STATISTICS

On the approval of instructions
on filling out the forms of the federal statistical
observation N 11 "Information on the presence and movement of the main
funds (funds) and other non-financial assets", N 11
(short) "Information on the presence and movement of the main
funds (funds) of non-profit organizations"

In accordance with clause 5.5 of the Regulations on the Federal State Statistics Service, approved by Decree of the Government of the Russian Federation of June 2, 2008 N 420, and in pursuance of the federal plan for statistical work, I order:
1. Approve and put into effect from the report for 2011 the attached:
- Instructions for filling out the form of federal statistical observation N 11 "Information on the presence and movement of fixed assets (funds) and other non-financial assets";
- Instructions for filling out the form of federal statistical observation N 11 (short) "Information on the presence and movement of fixed assets (funds) of non-profit organizations."
2. With the introduction of the instructions specified in paragraph 1 of this order, the order of Rosstat dated December 1, 2010 N 424 shall be recognized as invalid.

Supervisor
A.E. SURINOV

Approved
by order of Rosstat
No. 506 dated December 26, 2011

Directions
on filling out the form of the Federal Statistical Observation N 11 "Information on the presence and movement of fixed assets (funds) and other non-financial assets"
(approved by order of the Federal State Statistics Service of December 26, 2011 N 506)

I. General provisions

1. Form of federal statistical observation N 11 "Information on the presence and movement of fixed assets (funds) and other non-financial assets" is provided by all legal entities, regardless of departmental affiliation, type of their economic activity, form of ownership and legal form, except for small enterprises (including micro-enterprises) and non-profit organizations.
Organizations of consumer cooperation, as well as organizations using the simplified taxation system, fill out and provide the form on a common basis.
Fixed assets and other non-financial assets assigned to the possession, use and disposal of unitary enterprises under the right of economic management and state-owned enterprises under the right of operational management should be accounted for by the above enterprises in Form No. 11 in the usual manner.
When creating or liquidating an organization during the year, the organization provides a form, filling out data for the period of its existence - the created organization shows the absence of the presence of fixed assets at the beginning of the year, their receipt and other indicators, and the liquidated one, on the contrary, shows the complete disposal of fixed assets by the end of the year . A similar procedure applies to the reorganization of an organization (merger, acquisition, division, spin-off, transformation), when organizations submit form N 11 separately for a part of the year before and after the reorganization (which corresponds to the final and introductory financial statements).
Bankrupt enterprises where bankruptcy administration has been introduced are not exempt from providing information in form N 11. Only after the arbitration court has issued a ruling on the completion of the organization of bankruptcy proceedings and an entry on its liquidation is made in the unified state register of legal entities (paragraph 3 of article 149 of the Federal Law of October 26, 2002 N 127-FZ "On Insolvency (Bankruptcy)"), the debtor organization is considered liquidated and is exempt from providing information in the form of federal statistical observation.
A legal entity fills out this form, checks it and submits it to the territorial body of Rosstat at its location.
In case of non-compliance with the control ratios provided for in these Instructions, the organization must attach appropriate explanations to the report.
If a legal entity has separate subdivisions, this form is filled out both for each separate subdivision and for a legal entity without these separate subdivisions.
In this case, a separate subdivision of an organization is understood to mean any subdivision territorially separated from it, located in another subject of the Russian Federation, at the place or from the location of which business activities are carried out at equipped stationary workplaces.
If a legal entity, its separate subdivisions have fixed assets actually located on the territory of two or more constituent entities of the Russian Federation, Form N 11 is provided separately for each of these subjects, in the manner similar to that established for separate subdivisions.
Branches and representative offices of foreign (outside the territory of Russia) organizations located on the territory of Russia submit a report to the territorial body of Rosstat at their location.
Completed forms are provided by the legal entity to the territorial bodies of Rosstat at the location of the relevant separate subdivision (for a separate subdivision) and at the location of the legal entity (without separate subdivisions). In the case when a legal entity (its separate subdivision) does not carry out activities at its location, the form is provided at the place where they actually carry out their activities.
The head of the legal entity appoints officials authorized to provide statistical information on behalf of the legal entity.
2. In the address part, the full name of the reporting organization is indicated in accordance with the constituent documents registered in the prescribed manner, and then in brackets - the short name. On the blank of the form containing information on a separate subdivision of a legal entity, the name of the separate subdivision and the legal entity to which it refers is indicated.
The line "Postal address" indicates the name of the subject of the Russian Federation, the legal address with a postal code; if the actual address does not match the legal one, then the actual postal address is also indicated. For separate subdivisions that do not have a legal address, a postal address with a postal code is indicated.
A legal entity affixes the code of the All-Russian Classifier of Enterprises and Organizations (OKPO) in the code part of the form on the basis of the Notice of assignment of the OKPO code sent (issued) to organizations by the territorial bodies of Rosstat.
For territorially separate subdivisions of a legal entity, an identification number is indicated, which is established by the territorial body of Rosstat at the location of the territorially separate subdivision.
The data are given in the units of measurement specified in the form.
3. The methodological principles of statistical accounting of fixed assets as a whole correspond to the principles of accounting of fixed assets set forth in the Federal Law of the Russian Federation of November 21, 1996 N 129-FZ "On Accounting" and in regulations approved by orders of the Ministry of Finance of the Russian Federation:
Guidelines for the accounting of fixed assets (Order of the Ministry of Finance of Russia dated October 13, 2003 N 91n);
Regulation on accounting "Accounting for fixed assets" PBU 6/01 (Order of the Ministry of Finance of Russia dated March 30, 2001 N 26n);
Regulation on Accounting "Accounting for Intangible Assets" PBU 14/2007 (Order of the Ministry of Finance of Russia dated December 27, 2007 N 153n);
Regulation on accounting and financial reporting in the Russian Federation (Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n);
Instructions on the volume of forms of financial statements and on the procedure for compiling and submitting financial statements, approved by Order of the Ministry of Finance of Russia dated July 02, 2010 N 66n "On Forms of Accounting Statements of Organizations";
Regulations on accounting "Income of the organization" PBU 9/99 (Order of the Ministry of Finance of Russia dated May 06, 1999 N 32n);
Regulation on accounting "Expenses of the organization" PBU 10/99 (Order of the Ministry of Finance of Russia dated May 06, 1999 N 33n);
the Chart of Accounts for the financial and economic activities of organizations and the Instructions for its application, approved by order of the Ministry of Finance of Russia dated October 31, 2000 N 94n;
as well as Regulations of the Central Bank of March 26, 2007 N 302-P "On the rules of accounting in credit institutions located on the territory of the Russian Federation";
taking into account all subsequent changes in the above-mentioned regulatory acts applied to the financial statements for the reporting year.
Assets are accepted for accounting as fixed assets at their original cost, determined in accordance with PBU 6/01. Fixed assets are accepted for accounting on the basis of an act (invoice) of acceptance and transfer of fixed assets approved by the head of the organization, which is drawn up for inventory items, and other documents.
The cost of fixed assets, in which they are accepted for accounting, is not subject to change, except for the cases established by the Accounting Regulation "Accounting for Fixed Assets" PBU 6/01 and other accounting regulations (standards).
4. In statistical accounting, fixed assets include produced assets that are to be used repeatedly or permanently over a long period of time, but not less than one year, for the production of goods and services (including management needs), or for providing other organizations for the same purposes and citizens for a fee for temporary possession and use or for temporary use.
In accordance with this, fixed assets include assets accounted for in accounting as fixed assets, that is, those assets for which the following conditions are simultaneously met:
a) the object is intended for use in the production of products, in the performance of work or the provision of services, for the management needs of the organization or for provision by the organization for a fee for temporary possession and use or for temporary use;
b) the object is intended for use for a long time, that is, a period lasting more than 12 months or a normal operating cycle if it exceeds 12 months;
c) the organization does not assume the subsequent resale of this object;
d) the object is capable of bringing economic benefits (income) to the organization in the future;
- with the exception of fixed assets that do not meet the definition of fixed assets and therefore are not included in their composition in form N 11 of fixed assets related to non-produced assets - land plots, nature management objects (water, subsoil and other natural resources). Their cost is reflected in the form N 11 as part of other non-financial assets in section V in lines 58 (land) and 60 (objects of natural resources).
The total for fixed assets includes (except for reference lines 36, 37) all fixed assets of the organization that are in the organization on the basis of ownership, economic management, operational management, lease agreements (financial lease agreements) and accounted for by it in the accounts of fixed assets 01 " Fixed assets" and 03 "Profitable investments in material values".
In statistics, fixed assets include and are included in the total for fixed assets also a part of the assets accounted for in accounting as intangible assets (intangible fixed assets), which belong to "intellectual property", objects of intellectual activity, the use of which is limited through legal protection (patent, copyright, related rights, etc.), or other protection. They also include those for which organizations do not have exclusive rights.
They are the result of production, mainly in the form of intellectual activity. These objects include information (the result of intellectual activity) printed on a relatively low-value material carrier.
In addition to the general requirements for fixed assets (belonging to produced assets, intended for use in the manufacture of products, in the performance of work or the provision of services, for the management needs of the organization for a long time, the ability to bring economic benefits to the organization) to objects of "intellectual property" related to fixed assets, additional requirements are imposed - the possibility of separating or separating an object from other assets, reliably determining its initial value and the presence of restrictions on the access of other persons to economic benefits from their use.
Intangible fixed assets include the above-mentioned produced assets reflected in accounting on account 04 "Intangible assets", as well as: objects of intellectual property to which organizations do not have exclusive rights (accounted for on an off-balance account, for example, on account 002 "Inventory values ​​accepted for safekeeping" or 012 "Intangible assets received for use"), and the costs of creating, acquiring these objects, installing software, etc., reflected on account 97 "Deferred expenses", the cost of which is over the entire period of use is deducted as an expense.
If payment for acquiring the right to use an object of intangible fixed assets (including in the form of payment for the installation of computer programs, databases), without acquiring exclusive rights to it, is carried out in the form of a fixed one-time payment, then this payment is reflected in form N 11 as the full book value of the acquisition of this item.
If payment for the granted non-exclusive right is made in the form of periodic payments calculated and paid in the manner and terms established by the license agreement, and these payments are included by the user (licensee) in the expenses of the reporting period, then these expenses for the entire period of the agreement (monthly fee x 12 x number of years) are reflected in the form N 11 as the full book value of the acquisition of this object.
Annually paid payments, or the share of a lump-sum one-time payment per year, written off to the cost of production, are accounted for in Form No. 11 as accounting depreciation accrued for the year.
The residual book value at the end of the year is equal to the balance of the undescribed "expense" on the acquisition of the asset at that date, or, equivalently, the full book value less the amount of accumulated accounting depreciation, i.e. the amount written off to the cost of products (goods, works, services) during the entire period of use of the part of the "expense" for the acquisition of this asset.
The intangible non-produced assets accounted for in the form N 11 in section V, in lines 65 and 66, are not included in the composition of intangible fixed assets.
Assets that meet the above conditions, but have a value of no more than 20,000 rubles per unit (for those put into operation from January 01, 2011 - no more than 40,000 rubles per unit), are not included in fixed assets and are not reflected in form N 11, if they are not reflected in accounting as part of fixed assets.
If these assets are reflected in accounting as fixed assets, then they are accounted for as fixed assets and are reflected in the form N 11 until they are written off or disposed of for other reasons.
These cost criteria should be applied to the object of classification as a whole, according to the All-Russian Classifier of Fixed Assets (OKOF). The object of classification of material fixed assets is an object with all fixtures and fittings or a separate structurally separate item designed to perform certain independent functions, or a separate complex of structurally articulated items that are a single whole and designed to perform a specific job. A complex of structurally articulated items is one or more items of the same or different purposes, having common devices and accessories, common control, mounted on the same foundation, as a result of which each item included in the complex can perform its functions only as part of the complex, and not independently .
In particular, for computer technology, according to the OKOF, each machine is considered to be the object of classification, equipped with all the devices and accessories necessary to perform the functions assigned to it, and not being an integral part of any other machine.
According to the library fund, the object of classification according to the OKOF is the library fund of the organization, and not individual publications.
An organization that is a party to a simple partnership agreement that conducts common business in accordance with this agreement, takes into account the fixed assets contributed by partners under the agreement on account 01 "Fixed assets", sub-account "Fixed assets under a simple partnership agreement", includes them in the total for fixed assets of your organization.
Fixed assets do not include objects reflected in accounting on account 08 "Investments in non-current assets", sub-account 3 "Construction of fixed assets".
The same objects cannot be included in the total of the availability of fixed assets at the same time by the lessor and the lessee. Therefore, the leased fixed assets are included in the total for fixed assets in the form N11 by the organization in which they are recorded on the balance sheet as fixed assets. Accordingly, the organization that takes into account these fixed assets on an off-balance account does not include them in the total of its fixed assets and takes them into account only for reference in lines 36 (leased) and 37 (leased).
The cost of capital investments made during the year for inseparable improvements of leased fixed assets is accounted for in form N 11 by the tenant organization (unless otherwise provided by the lease agreement) in line 01 and other lines, in accordance with OKOF, in column 4, as the creation of a new cost, and in columns 9, 10, as the availability of fixed assets, etc.
In accordance with the Federal Law of November 21, 1996 N 129-FZ "On Accounting" and clarifications of the Ministry of Finance of Russia, the object of accounting is the property of an organization, which is accounted separately from the property of other persons (legal entities and individuals) held by this organization.
Since apartments privatized and redeemed by citizens are not the property of a legal entity, but the property of other (natural) persons, these apartments should not be accounted for by legal entities as fixed assets belonging to them. In the form N 11 they are not reflected.
The value of contracts, lease agreements, licenses, business reputation of organizations - "goodwill" and business relations (marketing assets) that are reflected in accounting as intangible assets, and in statistics attributed to non-produced assets and recorded in form N 11 are not taken into account as fixed assets. on lines 65 and 66.
5. Fixed assets are reflected in the forms of statistical observation at full accounting and residual book value.
The full accounting value of fixed assets in statistics is understood as their initial cost, changed during the revaluation of fixed assets and in other cases provided for by PBU 6/01 and (in terms of intangible fixed assets) - in PBU 14/2007.
The full book value for the objects of fixed assets that have passed the revaluation is equal to their value recalculated into prices that existed on the date of the last revaluation. For objects that have not been revalued, it is equal to the original cost (acquisition cost in prices that existed at the date of acquisition), taking into account its change as a result of completion, modernization, additional equipment, reconstruction and partial liquidation.
The residual book value reflects the change in the state of fixed assets, their gradual loss of consumer properties and value during operation, under the influence of the forces of nature and as a result of technological progress, in the amount of accumulated depreciation. At the same time, the amount of depreciation is determined in accordance with the norms and methods for calculating depreciation and depreciation used in accounting.
The residual book value of fixed assets is equal to the difference between their full accounting value and the amounts of accounting depreciation accrued (determined) for the entire period from the start of operation corresponding to their objects, taking into account their changes as a result of the revaluation of fixed assets.
The accounting depreciation of fixed assets in statistics is understood as a change in the state of fixed assets, reflecting the partial or complete loss of their consumer properties and value during operation, under the influence of the forces of nature, technological progress, and growth in labor productivity. Depreciation is calculated on the basis of established methods and norms for calculating depreciation (wear and tear). Thus, the term "accounting depreciation" combines the definitions of depreciation and depreciation used in accounting.
The amount of accounting depreciation is equal to the amount of depreciation accrued for the reporting period (or - for accumulated accounting depreciation - for the period from the start of operation) and depreciation recorded on the off-balance sheet account for those fixed assets that are not subject to depreciation. Accounting depreciation is used to determine the change in the state of all fixed assets - both the part for which depreciation is taken into account in accounting, and the part for which depreciation is not charged, but depreciation is determined in the financial statements.
According to the current regulations on accounting, the cost of fixed assets and intangible assets is repaid by depreciation over their useful life.
At the same time, according to PBU 6/01, in some cases, depreciation is not charged on fixed assets. So, for fixed assets used to implement the legislation of the Russian Federation on mobilization preparation and mobilization, which are mothballed and are not used in the production of products, in the performance of work or the provision of services, for the management needs of the organization or for the provision by the organization for a fee for temporary possession and use or for temporary use, depreciation is not charged.
Currently, depreciation is not charged for those housing stock objects that were put into operation before 01/01/2006. Depreciation is charged for the specified fixed assets objects at the end of the reporting year according to the established depreciation rates. The movement of depreciation amounts for the specified objects is accounted for on a separate off-balance account 010 "Depreciation of fixed assets" (clause 17 PBU 6/01, Letter of the Ministry of Finance of Russia dated July 06, 2006 N 03-06-01-04 / 141, Instructions for applying the Plan accounting accounts of financial and economic activities of organizations).
For objects of the housing stock, which are included in the composition of profitable investments in material assets, depreciation is charged in accordance with the generally established procedure.
Objects of fixed assets are not subject to depreciation, the consumer properties of which do not change over time (objects classified as museum objects and museum collections, etc.).
According to PBU 14/2007, depreciation is not charged on intangible assets with an indefinite useful life.
6. When reflecting the cost of fixed assets, including intangible fixed assets, in Form No. 11, one should take into account the changes made to PBU 6/01 and PBU 14/2007 by Order of the Ministry of Finance of Russia dated December 24, 2010 N 186n. In accordance with them, commercial organizations have the right not more than once a year (at the end of the reporting year) to revaluate groups of homogeneous fixed assets at the current replacement cost, and groups of homogeneous intangible assets - by recalculating their residual value into the current market value, determined solely by active market data for these assets.
When deciding on the revaluation of these assets, it is necessary to take into account the provisions of PBU 6/01 and PBU 14/2007 that the cost at which they are reflected in accounting and reporting should not differ significantly: for fixed assets - from the current ( replacement) cost, for intangible assets - from the current market value.
In the course of reflecting the results of revaluation of fixed assets, including intangible fixed assets, in form N 11, it is necessary that three quantities - the total book value, the residual book value and the amount of accumulated depreciation for each object change the same number of times, that is, proportionally to each other.
For 2011, the revaluation of fixed assets carried out by organizations at the end of 2010, the results of which are reflected in the balance sheet at the beginning of 2011, should also be taken into account. Those. in 2011 revaluation can be carried out both at the beginning and at the end of the reporting year. Further revaluation will be carried out as of the end of the year. There is no revaluation for other dates.
From the revaluation of fixed assets, carried out in accordance with the current regulations and directly leading to a change in their value, one should distinguish:
1) assessment of fixed assets received free of charge at market value, carried out as part of determining their initial value when they are registered;
2) valuation of fixed assets at market value and other types of value, which can be carried out on any date, for various purposes, but does not lead directly to a change in the value of the recorded fixed assets (after the sale of fixed assets at the value established during the valuation, the object may be registered at that value by the new owner).
In Form No. 11 for 2011, the absolute value of the change in the total accounting value of fixed assets as a result of their revaluation carried out as of the beginning of the reporting year is taken into account in column 3 of Section I. The results of the revaluation of the total accounting value of fixed assets carried out at the end of the reporting year, together with other changes that occurred as of this date, are included in the cost of fixed assets at the end of the year at the full accounting and residual book value, reflected respectively in columns 9 and 10 of this section. The absolute value of the change in the total book value of fixed assets as a result of their revaluation carried out as of the end of the reporting year is taken into account in column 14 of section I.

II. Filling in indicators of form N 11

Section I. Availability, movement and composition of fixed assets

7. Line 01 reflects all fixed assets of the organization that are under its ownership, economic management, operational management, lease agreement, financial lease agreement, and accounted for by it in the accounts of fixed assets (01, 03), as well as objects of intellectual property .
Fixed assets that can be used for both military and civilian purposes, that is, they have a dual purpose - buildings, trucks and cars, transport aircraft, etc. are taken into account in the usual way.
In lines 02-14, all the fixed assets of the organization are distributed according to the type structure according to the All-Russian Classifier of Fixed Assets (OKOF), put into effect on January 1, 1996 by the Decree of the State Standard of Russia dated December 26, 1994 N 359.
Data on residential and non-residential buildings are accounted for in line 02.
Buildings accounted for as part of fixed assets have walls and a roof as their main structural parts. The definition of buildings, as well as other types of fixed assets, is given in the introduction to the OKOF.
On line 03, from the buildings recorded in line 02, data on residential buildings are allocated.
Residential buildings include:
buildings included in the housing stock (general purpose, dormitories, dormitory buildings of boarding schools, dormitory buildings of orphanages, dormitory buildings of homes for the elderly and disabled);
residential buildings (premises) not included in the housing stock (summer dachas, garden houses, mobile switchboard houses, wagons, premises adapted for housing - wagons and bodies of railway wagons, ships, etc.);
departmental housing (including apartments purchased by organizations used as residential premises), recorded on the organization's balance sheet.
Relate to non-residential buildings and are not taken into account in line 03:
short-term residence buildings - hotels (general type and tourist), hotel-type hostels, residential premises of motels and campsites, health-improving institutions (including their dormitory buildings);
colonies, prisons, detention centers, barracks for prisoners, army barracks.
According to the Classification of Fixed Assets Included in Depreciation Groups, approved by Decree of the Government of the Russian Federation of 01.01.2002 N 1 "On the Classification of Fixed Assets Included in Depreciation Groups", kiosks (OKOF code 11 0001190 "Other industrial buildings not included in other groupings") and stalls made of metal structures, fiberglass, pressed boards and wood, refer to non-residential buildings and are not reflected in line 03.
Garages must be classified according to OKOF to code 11 0001130 "Garages above and below ground".
Privatized and redeemed by citizens housing, which is not the main funds of the organization, is not reflected in the form.
Data on the non-residential part of residential buildings (built-in premises of shops, consumer service organizations, housing offices, departments, etc.) from the data on residential buildings should be excluded and shown as related to non-residential buildings in lines 01, 02 and in lines corresponding to their ownership to the respective activity.
Data on structures are accounted for in line 04.
According to the introduction to the All-Russian Classifier of Fixed Assets (OKOF), temporary structures, fixtures and devices, the construction costs of which are included in the cost of construction and installation work as part of overhead costs, are not included in fixed assets.
External extensions to the building that have independent economic significance, stand-alone boiler house buildings, as well as outbuildings (warehouses, garages, fences, sheds, fences, wells, etc.) are independent objects.
The facilities include, in particular, landscaping facilities: flowerbeds, fountains, parking lots, paved paths (OKOF codes 12 0001010, 12 0001090), fences (OKOF codes 12 3697050.12 4540031).
On line 05, from the cost of structures accounted for on line 04, data on the cost of all extra-urban highways that are on the balance sheet of organizations of all types of economic activity and forms of ownership, including:
public roads, i.e. intended for the movement of vehicles of an unlimited number of persons, including: those belonging to the property of the Russian Federation, the constituent entities of the Russian Federation, the property of municipalities, as well as those belonging to private and other forms of ownership;
non-public roads (departmental roads, roads owned or used by legal entities or individuals and used by them to meet their own, technological or private needs);
related to departmental roads access roads to quarries, utility and industrial enterprises (organizations), roads leading to routes of regional subordination, roads between settlements.
Roads in the city, incl. located on the territory of the organization are not taken into account in this line.
According to the All-Russian Classifier of Fixed Assets (OKOF), fixed assets include roads, which, within the established boundaries, include a subgrade with fortifications, the top surface and road conditions (road signs, etc.), other road-related structures - fences, descents, weirs, ditches, bridges no more than 10 m long, moat. The OKOF lists roads related to road transport facilities: motor roads with an improved capital type of road surface, with an improved lightweight or transitional type of road surface, and motorway roads.
Roads are roads that have a specially made hard artificial surface - stone (cobblestone, paving stones), asphalt, concrete, tile, wood.
Highways do not include dirt roads and trails.
In line 06, machines and equipment are taken into account, in line 07 equipment for information and communication technologies is allocated, from the composition of the latter in line 08 computers and office equipment are allocated, in line 08.1 - means of radio communication, broadcasting and television.
Information and communication equipment is designed to convert, store and transmit information. Information and communication equipment includes computer equipment and office equipment; equipment of communication systems, including means of radio communication, radio broadcasting and television; means of measurement and control; means of visual and acoustic display of information; means of information storage.
Computer technology includes analog and analog-digital machines for automatic data processing, computational electronic, electromechanical and mechanical complexes and machines, devices designed to automate the processes of storing, searching and processing data related to solving various problems (OKOF code 14 3020000).
Office equipment, according to the introduction to OKOF, includes means of mechanization and automation of managerial and engineering work (OKOF code 14 3010000) - typewriters, calculators, copying equipment, etc. (OKOF codes 14 3010010, 3010020, 3010030, 3010040) as well as office automatic telephone exchanges.
The object of classification of computer equipment and office equipment is considered to be each machine, equipped with all the devices and accessories necessary to perform the functions assigned to it, and not being an integral part of any other machine.
Communication systems equipment includes: terminal devices (transmitting and receiving), switching system devices - stations, nodes used to transmit information of any kind (voice, alphanumeric, visual, etc.) by signals propagated through wires, optical fibers or radio signals , that is, equipment for telephone, telegraph, facsimile, telecode communications, cable radio and television broadcasting.
The means of radio communication, broadcasting and television include radio stations, communication radio receivers, radio relay stations, broadcasting equipment, television equipment and equipment, radio communication antennas, broadcasting and television (OKOF code 14 3221010). Objects related to other codes (for example, 14 3221020 "Radar equipment ...", 14 3222000 "Cable communication equipment and wired communication equipment ...", 14 3222040 "Fiber-optic communication systems"), part of "Radio communication equipment, broadcasting and television" under OKOF are not included and are not reflected in line 08.1.
Measurement and control tools include: measuring instruments for analyzing, processing and presenting information (instruments and devices for measuring thickness, diameter, area, mass, time intervals, pressure, speed, speed, speed, power, voltage, current strength and other quantities) , devices for regulating production and non-production processes (electric, pneumatic and hydraulic control devices), blocking equipment, linear dispatch control devices, signaling equipment and devices, central and broadcast dispatch control points, ground-based radio navigation aids for aircraft driving - radio beacons, location installations, lighting runway equipment.
Line 09 takes into account vehicles.
Pipelines for various purposes are, according to OKOF, to structures, and not to vehicles.
According to the introduction to the OKOF, automobile and tractor cars and trailers, specialized and re-equipped railway wagons, the main purpose of which is to perform production or household functions, and not to transport goods and people, are not considered vehicles, but are related to buildings or equipment. For example, crane-drilling machines on tractors and on a truck chassis are classified under OKOF as machines and equipment (codes 142924451 and 142924452), and not as vehicles.
Rows 10 and 11 take into account cultivated biological resources of animal and plant origin, respectively, that repeatedly produce products.
Line 10 reflects data on working, productive and pedigree livestock. Working animals, including transport horses, are considered livestock, not vehicles.
Young animals and cattle for slaughter are not included in fixed assets and are not taken into account in this line.
Row 11 reflects data on perennial plantings, which, according to the introduction to the OKOF, are classified as fixed assets, regardless of their age (with the exception of perennial plantations not related to fixed assets grown in nurseries as planting material).
Line 12 takes into account production and household equipment, from which furniture is separately allocated in line 12.1.
Industrial and household equipment includes, in particular, objects of children's playgrounds, benches that are not structures (firmly connected to the ground, installed on foundations, etc.) - OKOF code 16 3612254, 16 3612369, 16 3612560, 16 3697050 .
Line 13 reflects the value of items related to "intellectual property" and products of intellectual activity, including those for which organizations do not have exclusive rights.
"Intellectual property" is the result of research, development or innovation that can be traded, that generates income for its developers and users, and whose use is limited by legal or other protection.
These objects, called "intangible fixed assets" according to the OKOF, include information (the result of intellectual activity) printed on a relatively low-value tangible medium, including:
research and development, line 13.1;
exploration of subsoil and evaluation of mineral reserves, line 13.2;
software (including software products for which organizations do not have exclusive rights, as well as software installation fees, the cost of which is expensed over the entire period of use), line 13.3;
databases, line 13.4;
originals of works of entertainment genre, literature and art, line 13.5;
other objects of "intellectual property".
Research and development (line 13.1) includes:
inventions, utility models, industrial designs;
selection achievements;
topology of integrated circuits;
production secrets (know-how);
works of architecture, urban planning and gardening art, including in the form of projects, drawings, images and models;
other results of scientific research and experimental development, including in the form of derivative and composite scientific works.
The results of research and development include, in particular:
objects of patent rights, i.e. the results of intellectual activity in the scientific and technical field that meet the established requirements for inventions and utility models, and the results of intellectual activity in the field of artistic design that meet the established requirements for industrial designs;
patents - documents or applications for the issuance of documents certifying exclusive rights to an invention, utility model, industrial design, selection achievement (including breeding material) or other objects of industrial property.
Products of intellectual activity that do not have legal or other protection are not taken into account in line 13.
Design estimates recorded as an object of construction in progress in lines 63 and 64 are not taken into account in line 13 to avoid double counting.
Not included in intangible fixed assets accounted for in line 13 are the value of non-fixed non-produced assets - contracts, leases, licenses accounted for in line 65 of the form, and the value of goodwill and business relationships (trademarks and other marketing assets). ) accounted for in line 66.
Line 14 takes into account all types of fixed assets not included in lines 02-13, including "tangible fixed assets not included in other groups" according to OKOF (library fund, film and photo documents, works of art, objects of religious worship, animals of circuses, zoos, service dogs, etc.), as well as capital investments in the improvement of land and other tangible non-produced assets and the cost of transferring property rights when buying and selling non-produced assets (since the costs incurred are equated to produced assets).
At the same time, the cost of the tangible non-produced assets themselves - land plots, nature management objects (water, subsoil and other natural resources), except for the costs of their improvement, is not included in the total volume of fixed assets and is not taken into account in lines 01 - 14. Their cost is reflected in other non-financial assets in Section V.
Of the fixed assets accounted for in line 14, the library fund is separately allocated in line 14.1. Periodicals that are not included in accounting as fixed assets and accounted for on an off-balance sheet account are not reflected in this line.
The capital investments made in the leased items of fixed assets are credited by the lessee organization to their own fixed assets in the amount of actually incurred costs, unless otherwise provided by the lease agreement.
Transmission devices that were allocated earlier, before the adoption of the OKOF, in the classification of fixed assets separately, are currently distributed by types of OKOF, based on this classifier.
8. In lines 15 - 18, the fixed assets of the structural divisions of the reporting organization are distributed by types of economic activity corresponding to sections of OKVED.
If several structural divisions belong to the same type of activity according to OKVED, then they are taken into account in one line.
In column 1 of form N 11, only those names and (in rectangles) sections of OKVED, which are given in columns 1 - 2 of the table below, are taken into account. The names and sections of the types of activities of the lower levels of OKVED (not given in the table) are not reflected in column 1 of form N 11.
The fixed assets of the structural divisions of the organization are distributed among the main and secondary activities not by object, but by the structural divisions of the organization, based on the predominant nature of the actual activities of each of these structural divisions. Therefore, the fixed assets of each structural unit must be fully assigned to one of the types of activity of the OKVED of the highest level of the hierarchy, a list of which is given below in table 1.

* Ancillary activities are included in the main or secondary activities of organizations.
The activity "Provision of housekeeping services" (Section "P") should include the activities of private households employing workers. This type of activity should not be taken into account by legal entities.
From OKVED it follows that the operation of some types of buildings related to OKOF to the housing stock, even included in the housing stock, is not related to the operation of the housing stock according to OKVED.
In OKOF, dormitory buildings (OKOF code 13 4527620), as well as dormitories of boarding schools and orphanages (OKOF code 13 4527630), homes for the elderly and disabled (OKOF code 13 4527640), are classified as buildings intended for non-temporary residence, t .e. to dwellings (code 13 0000000). Buildings other than residential (OKOF code 11 0000000) include, in particular, hotels and hostels of a hotel type.
At the same time, in accordance with OKVED, the operation of dormitory buildings for students - residential buildings - like these buildings themselves, do not belong to the operation of the housing stock (section "K"), but to section "H" - "Hotels and restaurants" , being part of other places for temporary residence (code 55.2) along with hotels (code 55.1).
Thus, the type of economic activity "N" "Hotels and restaurants" includes the activities of hotels and hostels of a hotel type (related to non-residential buildings according to OKOF) and dormitories of educational institutions, dormitory buildings and other places of temporary residence (related to residential buildings according to OKOF) in which there is no round-the-clock activity for the provision of social services.
Activities for the operation of all other residential buildings and, accordingly, these buildings themselves, belong to the type of activity "K" "Operations with real estate".
Buildings of residential buildings of boarding schools, orphanages, homes for the elderly and disabled are classified under activity type "N" "Health care and the provision of social services", since their activities are related to the provision of social services with the provision of accommodation (code 85.31). This grouping includes activities carried out around the clock, aimed at providing social assistance to children, the elderly and special categories of persons with somewhat limited opportunities for self-care, but in which treatment and education are not the main elements: the activities of orphanages (orphanages, orphanages) boarding schools and hostels for children, 24-hour nurseries, nursing homes, homes (boarding schools) for persons with physical or mental disabilities, rehabilitation facilities (without treatment) for drug addicts and alcoholics, shelters for the homeless, institutions providing care for single mothers and their children, etc.
Out-of-town roads (highways and dirt roads; except for access roads and roads on the territory of the organization) are accounted for by type of activity "I" "Transport and communications", and urban - by type of activity "O" "Provision of other communal, social and personal services" .
Line 15 takes into account fixed assets of structural units related to the main activity of the reporting organization OKVED (based on the highest level of the hierarchy), as well as fixed assets that carry out auxiliary activities (see paragraph 9). The main types of activities according to OKVED are established based on the general criteria for determining the main type of activity of commercial organizations, that is, according to the share in the total volume of products manufactured and services rendered at the end of the previous year, regardless of the size of fixed assets related to this type of economic activity of units.
The main type of activity is determined for a specific reporting unit, that is, the reports of a territorially separate structural unit (branch or representative office) indicate the main type of activity of the reporting unit, and not the legal entity as a whole.
The section corresponding to the type of activity indicated in the recognition part of form N 11 as the main type of activity of the organization must be present in column 1 of line 15.
Fixed assets of the main activity may not be available from the reporting organization or its structural unit and therefore not be reflected in their reports under line 15 only in exceptional cases, if in the reporting year:
- the main activity of organizations, or its territorially separate structural subdivision, was carried out only on leased fixed assets accounted for by the lessee on an off-balance account and not reflected in lines 01 and 15 of form N11;
- structural subdivisions of the organization, which specialized in the year preceding the reporting year on activities that provided it with the largest volume of products and services, reoriented to other activities, and the previous activity is not carried out by the organization either as a main or as a secondary activity.
The absence in line 15 of data on fixed assets of the main type of activity is also possible in the case when the report is submitted not entirely for a legal entity or its separate subdivision, but only for a part of their fixed assets actually located on the territory of a constituent entity of the Russian Federation. At the same time, the report will indicate the main type of activity of the corresponding legal entity as a whole, or its separate subdivision as a whole, and for their part located on the territory of a particular subject of the Russian Federation, there may be no fixed assets for their main type of activity.
In the above cases, the report should contain appropriate explanations.
In the absence of fixed assets of the main activity, line 15 takes into account the fixed assets of one of the secondary activities.
In case of difficulties in determining the main type of activity of the organization according to OKVED, according to the highest level of the hierarchy, one should contact the territorial bodies of state statistics.
The following lines 16-18 reflect the fixed assets of structural units related to secondary activities according to OKVED.
A secondary activity is an activity carried out within the organization along with the main activity, the products produced in the course of its implementation (just like the products of the main activity) must be suitable for delivery outside this organization, but the value of these products must be less than the value of the products of the main activity .
These lines are filled in consecutively, without blank lines, until all the activities of the reporting entity have been exhausted. Lines 15-18 provide a complete breakdown of fixed assets by type of activity.
If there are not enough lines, it is necessary to continue filling them out on an additional form (forms) with line numbers "18-1", "18-2", "18-3", etc. (in place of the 15th, 16th, 17th and 18th).
When distributing fixed assets of structural divisions by type of activity, it is necessary to pay attention to the following.
Leased fixed assets recorded on the lessor's balance sheet must be accounted for by the lessor based on the type of activity of the lessee and its structural divisions where the leased fixed assets are used.
Fixed assets intended for systematic leasing (accounted for as profitable investments in material assets) are distributed by the potential lessor by type of activity, based on the type of activity of the proposed lessee and its structural divisions, where these fixed assets are supposed to be used.
It should be borne in mind that some types of fixed assets can practically be used only in a certain type of activity - housing, pipeline transport, specialized equipment.
If it is impossible to determine for what type of activity the fixed assets leased or intended for this are used or will be used, they must be accounted for by the lessor, based on the type of activity of its structural divisions, where these fixed assets are recorded.
In a similar way, the proposed lessor distributes by type of activity fixed assets intended for systematic leasing ("profitable investments in material assets").
If, before being leased out during the year, fixed assets are transferred to the structural subdivisions of the lessor related to another type of economic activity, they are accounted for as retired from one type of activity and received in another type of activity.
If fixed assets, after being leased out during the year, are transferred by the lessor to an off-balance account, then they are reflected by him in section I of the form as retired during the year, and at the end of the year and further are accounted for by the lessor on reference line 37 "fixed assets leased out for financial lease accounted for by the lessor on an off-balance sheet account.
9. Ancillary activities, which are understood as activities carried out within the organization in order to create conditions for conducting the main or secondary activities, should not be taken into account as separate types of economic activity. The products of these ancillary activities cannot be outsourced by the organization separately from the products of its primary and secondary activities. Most auxiliary activities produce services, as a rule, of a universal nature that support the activities of the entire organization as a whole, all types of its activities. The value of the output of ancillary activities is small compared to the value of the output of its primary and secondary activities.
Based on this, they are not singled out separately, but are accounted for by the main activity of organizations (if they serve the organization as a whole) or by its corresponding secondary activity (if they serve a specific secondary activity) fixed assets of structural divisions that carry out, subject to the above conditions:
management of the organization (administration) (if the costs of maintaining these units are included in the cost of production of the relevant organizations), work with personnel, accounting activities and processing of data related to the activities of the organization;
communications, procurement of materials and equipment, sales, marketing, warehousing, freight and passenger transportation supporting the activities of the organization or associated with the main or one or another non-transport secondary activity of this organization;
operation of access roads and roads on the territory of organizations (including the cost of these roads);
rental of vehicles with a driver (including vehicles, if they are accounted for by the lessor);
maintenance and cleaning of buildings and structures belonging to the organization, repair and maintenance of its machinery and equipment;
ensuring the security of the organization.
Activities that do not meet the above conditions are not classified as ancillary activities, for example, the production of goods that are part of the products obtained in the course of the main or secondary activity; implementation of research and development work, since they are not of a universal nature and can be implemented on the side; information and computing services, implemented on the side, and so on. The activities of pipeline transport owned by OAO "Gazprom" cannot be classified as ancillary activities, since its products are of significant value and are not connected only with servicing the main activities of this organization.
Ancillary activities do not include the creation of products that are not actually supplied or to a small extent are supplied to the outside, but in principle could be supplied to the outside. For example, for agricultural organizations, it is not auxiliary and should be taken into account separately from the main activity of the activities of units engaged in the production of finished animal feed.
From the activity of supplying its organization with materials and equipment and the sale of its products related to ancillary activities, one should distinguish the main or secondary activity "Wholesale and retail trade; repair of motor vehicles, motorcycles, household and personal items" (section "G "according to OKVED). It includes structural units that purchase from the side of transported goods and resell these goods (without change, exceeding the usual operations of sorting, dividing into smaller lots, packing, mixing and packaging).
Since the activities of the structural divisions of the organization specializing in the operation of treatment facilities do not correspond to the above list of auxiliary activities, it does not apply to auxiliary activities.
10. An example of filling in lines 15 - 18 of section I of form N 11 in terms of the availability of fixed assets at the end of the year.
The reporting entity is primarily engaged in the manufacture of metallurgical machine tools. Statistical authorities indicate the OKVED code "DK 29.40.1" in the code part of the form. According to the highest level of classification, the main type of activity according to OKVED is "Manufacturing" (section D).
The organization has structural divisions for:
- production of metal-cutting machine tools (total accounting value of fixed assets at the end of the year is 104,000 thousand rubles);
- production of woodworking equipment (1900 thousand rubles);
- collection, sorting, primary processing of scrap metal (1200 thousand rubles);
- installation and commissioning works (1000 thousand rubles);
- repair and maintenance of equipment and machines belonging to the organization (1000 thousand rubles);
- management of the organization and work with personnel (1300 thousand rubles);
- accounting activities and processing of data related to the activities of the organization (700 thousand rubles);
- communications, procurement of materials and equipment, sales, marketing, warehousing, transportation of materials, products and other goods, as well as employees of the organization (2000 thousand rubles);
- maintenance and cleaning of buildings and structures belonging to the organization (500 thousand rubles);
- ensuring the security of the organization (500 thousand rubles);
- pig and poultry farming (2100 thousand rubles);
- fish farming (700 thousand rubles);
- general construction activities (1250 thousand rubles);
- repair of trucks (800 thousand rubles);
- retail trade in food products (3,000 thousand rubles);
- hotel activities (1200 thousand rubles);
- public catering (500 thousand rubles);
- research activities (800 thousand rubles).
When filling out the report, the organization on line 15 in column 1 indicates "Manufacturing", section "D", and in the remaining columns - takes into account all fixed assets of structural divisions that, according to OKVED, relate to manufacturing. In line 15, in this example, fixed assets of structural divisions are taken into account for:
- production of metal-cutting machine tools;
- production of woodworking equipment;
- collection, sorting, primary processing of scrap metal;
- installation and commissioning.
The same line takes into account the fixed assets of units engaged in ancillary activities (repair and maintenance of equipment and machinery belonging to the organization, management of the organization and work with personnel, accounting activities and processing of data related to the activities of the organization, communications, procurement of materials and equipment, sales, marketing, warehousing, transportation of materials, products and other goods, as well as employees of the organization, maintenance and cleaning of buildings and structures belonging to the organization, and ensuring its safety).
Lines 16 - 18 and additional lines 18-1, 18-2 and 18-3 take into account fixed assets of structural divisions, which, according to OKVED, relate to other types of activities, in addition to those accounted for in line 15 of manufacturing industries. In this example:
On line 16, column 1 indicates the type of activity "Agriculture, hunting and forestry" and "section A", and the rest of the columns take into account all fixed assets of structural units engaged in pig and poultry farming.
On line 17, column 1 indicates "Fishing, fish farming", "B", and the rest of the columns take into account all fixed assets of structural divisions involved in fish farming.
On line 18, respectively, "Construction", "F" is indicated, and all fixed assets of structural divisions engaged in general construction activities are taken into account.
Additional line 18-1 indicates "Wholesale and retail trade, repair of motor vehicles, motorcycles, household goods and personal items", "G", and takes into account the fixed assets of truck repair divisions and food retail divisions.
Additional line 18-2 indicates "Hotels and restaurants", "H", and takes into account the fixed assets of units engaged in hotel activities and catering.
Additional line 18-3 indicates "Real estate operations, rent and provision of services", "K", and takes into account the fixed assets of divisions engaged in research activities.
The results of filling in lines 15 - 18-3 in column 9 of the form are shown in the table:

Availability, movement and composition of fixed assets

The name of indicators	N lines		Availability at the end of the year at full book value
1	2	3-8	9	10-12
Total fixed assets	01		101500
of which - by types of fixed assets	02-14
From line 01 - fixed assets by type of economic activity: Education OKVED section M	15		82700
Hotels and restaurants OKVED section H	16		5700
Health and Social Service Delivery OKVED section N	17		4000
Operations with real estate, rent and provision of services OKVED section K	17-1		3900
Provision of other communal, social and personal services OKVED section O	17-2		2300
Agriculture, hunting and forestry OKVED section A	17-3		1400
Production and distribution of electricity, gas and water OKVED section E	17-4		1000
Wholesale and retail trade, repair of motor vehicles, motorcycles, household and personal items OKVED section G	17-5		500

11. Column 3 reflects the change in the total accounting value of fixed assets at the beginning of the reporting year compared to the end of the previous year due to their revaluation carried out as of the beginning of the reporting year, i.e. their revaluation or, with the sign "-", markdown.
In accordance with paragraph 15 of PBU 6/01 "Accounting for fixed assets", the revaluation of tangible fixed assets is carried out at replacement cost. It is understood as the cost of expenses that an organization owning fixed assets would have to make if it were to completely replace them with similar new objects at market prices and tariffs existing at the revaluation date. The market value of fixed assets during revaluation of tangible fixed assets is not determined.
In accordance with paragraph 17 of PBU 14/2007 "Accounting for intangible assets", the revaluation of intangible fixed assets is carried out by recalculating their residual value into the current market value, determined solely according to the active market of these assets.
This column does not reflect the change in the total accounting value of fixed assets at the beginning of the year compared to the end of the previous year due to reasons other than revaluation at the beginning of the year that affect the value of fixed assets, or their belonging to a particular type of activity or type of fixed assets (for example, due to organizational changes that occurred at the beginning of the reporting year; corrections of previously made errors and inaccuracies in accounting; reflection of erroneously unaccounted for results of previous revaluations).
In cases where the revaluation of fixed assets at the beginning of the reporting year was not carried out, "0" is put in column 3.
12. Column 4 provides data on the increase in the total accounting value of fixed assets for the reporting year due to the creation of new value, that is, acceptance for accounting in the reporting year:
- commissioning of new objects of fixed assets (not previously related to fixed assets) during their acquisition, construction and manufacture; introduction by the founders of new fixed assets on account of their contributions to the authorized (share) capital; receipt under a donation agreement and other cases of gratuitous receipt; with other receipts;
- completion, modernization, reconstruction of existing objects of fixed assets.
The receipt of fixed assets from imports is considered to be the creation of new value, regardless of whether the received objects were previously in operation outside the Russian Federation. These data are also taken into account in column 4.
Fixed assets and intangible assets related to fixed assets are accepted for accounting at their original cost, which for fixed assets acquired for a fee is the sum of the costs of their acquisition, construction and manufacture, for those received free of charge - the current market value as of the date acceptance for accounting, for fixed assets contributed to the authorized (reserve) capital of the organization - a monetary value agreed by the founders (participants) of the organization (unless otherwise provided by the legislation of the Russian Federation), and for fixed assets received in exchange for non-monetary values ​​- the value of these values.
The types of costs included in the initial cost of fixed assets are determined by the Accounting Regulations "Accounting for Fixed Assets" PBU 6/01 and "Accounting for Intangible Assets" PBU 14/2007.
If the market value of the object contributed to the authorized capital was not determined, and its residual book value was equal to 0, then it is reflected in the form at zero value, i.e. not taken into account.
Capital and current repairs in statistical accounting, as well as in accounting, do not lead, unlike the completion, modernization, reconstruction of existing facilities, to an increase in their full accounting and residual book value, and are not reflected in column 4.
13. Column 5 provides data on the increase in the total accounting value of fixed assets for the reporting year due to the acquisition of used fixed assets (“receipt of fixed assets from other sources”, that is, their acquisition on the secondary market, including the contribution by the founders of used fixed assets on account of their contributions to the authorized (share) capital), and transferred during the reorganization of the organization.
The receipt as a result of the repurchase under leasing of fixed assets that were previously on the lessor's balance sheet is accounted for by the lessee as the acquisition of used fixed assets. Since the accumulated depreciation in this case is transferred to the lessee, in column 10 "availability at the end of the year at the residual book value" the residual value is taken into account, taking into account the reduction in the full book value due to all the depreciation accumulated at the end of the year - both accrued by the lessee and earlier - lessor.
Used fixed assets, in accordance with applicable regulations, can be accounted for at acquisition prices (current market prices), when transferring fixed assets between institutions and state and municipal organizations - at the book value of the object with the simultaneous transfer of the amount of depreciation accrued to the object , and during the reorganization of the organization - at the residual value, or at the current market value.
Fixed assets received by an organization under a gift agreement (free of charge) are accounted for at their original cost, which is their current market value as of the date of acceptance for accounting as investments in non-current assets.
With significant volumes of acquisition of fixed assets in the secondary market, the names of the organizations from which the fixed assets were purchased are indicated in the explanatory notes to the form.
Objects found during the inventory are taken into account in column 5, or are considered to have been available since the beginning of the year, if they were previously, from other owners, accounted for as part of fixed assets, in column 4 - otherwise.
The transfer of buildings from non-residential to residential during the year is reflected in line 03 in column 5 as other income, i.e. inclusion in residential buildings of used fixed assets. If this transfer is made from January 1 of the reporting year, then it is not reflected in the receipt of fixed assets for the reporting year, but is taken into account only as available at the end of the year (in columns 9 and 10 of line 03).
The sum of the data in columns 4 and 5 is the total increase in the total accounting value of fixed assets for the reporting year (receipt of fixed assets for the year - total).
14. Column 6 shall reflect the decrease in the total accounting value of fixed assets for the reporting year due to the liquidation of fixed assets.
This column reflects the write-off of fixed assets, which means the physical liquidation of the relevant objects, as well as their sale for the purpose of physical liquidation (for liquidation by disassembly, disposal, slaughter of livestock for sale or further processing, etc.). The transfer to fattening, before leaving for slaughter, of productive livestock, related to fixed assets, should be considered as its liquidation in the reporting year.
Fixed assets sold or transferred to other organizations or individuals, transferred to the treasury for further use (and not for liquidation by dismantling, recycling, slaughtering, etc.), as well as fixed assets that continue to operate after reaching 100% depreciation, in this column is not taken into account.
Fixed assets, which, after reaching 100% depreciation, were recorded on an off-balance sheet account, are accounted for as liquidated as they are physically liquidated.
15. In column 7, from the liquidated fixed assets accounted for in column 6, objects of fixed assets liquidated due to losses from natural disasters, man-made disasters, car accidents, fires, military operations, and so on are allocated.
This column takes into account losses as a result of catastrophes - large-scale one-time events that lead to the destruction of fixed assets. These include major earthquakes, volcanic eruptions, hurricanes, forest fires, droughts, epidemics (leading to the death of plants and animals related to the farmed fixed assets) and other natural disasters; hostilities, riots and the like; major man-made disasters.
The same column also takes into account the liquidation of fixed assets due to unforeseen damage, which is more than usual, taken into account when setting the standard terms for the use of the relevant facilities - as a result of fires, car accidents and the like, local man-made and natural phenomena of a destructive nature.
16. Column 8 reflects the decrease in the total accounting value of fixed assets for the reporting year due to the disposal of fixed assets for other reasons, that is, their sale (sale, transfer) on the secondary market for subsequent use, as well as stolen and missing and transferred during the reorganization of the organization on the basis of a deed of transfer or a balance sheet.
This column, in particular, takes into account fixed assets previously leased with the right to purchase, the ownership of which was transferred to the lessee in the reporting year, as well as fixed assets transferred to the treasury in the reporting year.
With significant volumes of sale of fixed assets in the secondary market, the names of organizations to which the fixed assets are sold are indicated in the explanatory notes to the form.
Fixed assets, the absence of which was discovered during the inventory, in the presence of certificates (documents) of their liquidation, are taken into account in column 6, in case of liquidation due to natural disasters, etc., in column 7, and in the absence of these documents - in column 8, or are considered absent from the beginning of the year.
The sum of the data in columns 6 and 8 is the total reduction in the total book value of fixed assets for the reporting year (removal of fixed assets for the year - total).
17. In cases where fixed assets, remaining in one organization, were transferred during the year to a structural unit with a different type of economic activity than before, this is reflected in lines 15 - 18 as their movement (outflow - inflow) and is taken into account in columns 8 and 5.
Since for the organization as a whole there is no movement of fixed assets and the specific structure of fixed assets does not change, then in lines 01 - 14 in columns 8 and 5 this change is not reflected. Due to this, in columns 5 and 8, the data of line 01 may be less than the sum of the data in lines 15 - 18.
18. Column 9 indicates the availability of fixed assets at the end of the year at full book value, that is, the initial cost changed during the revaluation of fixed assets (including the revaluation carried out at the end of the reporting year) and in other cases provided for by RAS 6/ 01, or, which is the same, the sum of the residual book value and accumulated depreciation.
Column 10 takes into account the availability of fixed assets at the end of the year at the residual book value, taking into account the revaluation carried out at the end of the reporting year.
For those types of fixed assets for which, in accordance with PBU 6/01 and other applicable regulatory acts on accounting, depreciation is not charged, but depreciation reflected on an off-balance sheet account is determined, a decrease in the residual balance sheet value in form N 11 is taken into account in accordance with this depreciation .
For those types of fixed assets for which, in accordance with the current accounting regulations, depreciation is not charged and depreciation is not determined on an off-balance sheet account, the residual book value in statistical accounting is taken equal to their full book value.
The residual book value of fixed assets at the end of the year is equal to their full book value at the end of the year, reduced by the amount of depreciation (wear and tear) of these fixed assets accrued for all years of their operation, expressed in the same prices as the full book value (taking into account the past revaluations).
For fully depreciated (worn out) fixed assets that have not been written off from accounting, the residual book value should be equal to zero.
The procedure for calculating depreciation in accounting, tax and statistical accounting does not provide for "redepreciation", that is, it is charged after reaching full 100% depreciation of objects and, accordingly, the appearance of a negative residual value. Accrual of depreciation deductions on an object of fixed assets is terminated from the first day of the month following the month of full repayment of the cost of this object.
Fixed assets that continue to operate after reaching 100% depreciation, incl. transferred to an off-balance account, should be reflected by the reporting organization in the presence of fixed assets in column 9 up to their physical liquidation or sale, transfer to other organizations, individuals.
On average, in most cases, the degree of depreciation of fixed assets (that is, the ratio of the difference between the total book value and residual book value to the full book value in percent) at the end of the year should be more than 10% and less than 90%.
19. Column 11 reflects the accounting depreciation accrued on fixed assets at the depreciation rate, based on the useful life for the period during the reporting year when these fixed assets belonged to the reporting organization (including fixed assets retired by the end of the year) .
The transferred accounting depreciation (depreciation) accrued from the previous owner on the fixed assets received, previously in operation, is not taken into account in this column.
Depreciation additionally accrued as a result of revaluation carried out as of the end of the reporting year is not taken into account in this column, since all depreciation accumulated during the life of fixed assets is revalued, and not depreciation accrued for the reporting year.
The accounting depreciation accrued for the year in the reporting entity is reflected as follows:
for fixed assets for which depreciation is charged, accounting depreciation is reflected in the amount of accrued depreciation;
for fixed assets for which depreciation is not charged, but depreciation is determined on off-balance accounts, this depreciation is taken into account;
for objects of "intellectual property" reflected on account 97, annual depreciation is equal to the amount written off for the year on the cost of production.
For fixed assets, for which, in accordance with the current accounting regulations, depreciation is not charged and depreciation is not determined, accounting depreciation for the year is assumed to be zero.
During the useful life of an object of fixed assets, depreciation is not suspended, except when it is transferred by decision of the head of the organization to conservation for a period of more than three months, as well as during the restoration of an object, the duration of which exceeds 12 months, in accordance with paragraph 23 of PBU 6 / 01 "Accounting for fixed assets".
For productive livestock and perennial plantations accepted by organizations for accounting after January 1, 2006, depreciation is charged in accordance with PBU 6/01.
Accrual of depreciation, depreciation on fixed assets, depreciated, worn out by 100 percent, is not performed.
It should be noted that column 11 reflects depreciation and depreciation accrued for the year, and not accumulated by the end of the year. The ratios of accounting depreciation accrued for the year and the availability of fixed assets at full book value must comply with the norms and methods for calculating depreciation and depreciation used in accounting (taking into account their non-accrual on fully depreciated fixed assets).
The classification of fixed assets included in depreciation groups, approved by Decree of the Government of Russia dated January 01, 2002 N 1, is intended for tax accounting and can be used for accounting. According to the explanations of the Ministry of Finance of Russia (letters of February 28, 2002 N 16-00-14 / 75 and of August 29, 2002 N 04-05-06 / 34), depreciation in accounting, based on the above decision, is possible only according to objects of fixed assets that are accepted for accounting after 01.01.2002; in accordance with the Accounting Regulation "Accounting for Fixed Assets" PBU 6/01, the useful life established when an item of fixed assets is accepted for accounting is not subject to change, except in cases of improvement (increase) of the initially adopted standard indicators of the operation of the object as a result of the reconstruction or modernization.
In accordance with this, in most cases, the depreciation rate for buildings, i.e. the ratio of annual depreciation and the availability of fixed assets should not exceed 10%, for structures, power machines and equipment - 15%, vehicles - 30%, workers, information machines and equipment, including computer technology - 35%.
The determination of the amount of annual accounting depreciation of intangible fixed assets is carried out on the basis of the useful lives of the relevant intangible assets established by the organization on the basis of:
the period of validity of the organization's rights to the result of intellectual activity and the period of control over the asset;

The useful life of intangible assets may be adjusted in the event of a significant change in the length of the period during which the organization intends to use this asset, but cannot exceed the life of the organization.
Since fixed assets include produced economic assets intended for operation for a period of time exceeding 1 year, the periods during which they are subject to depreciation are also more than a year. Based on this, the accounting depreciation accrued for the year (column 11) should, as a rule, be at least 1.5 times less than the accumulated accounting depreciation of fixed assets, equal to the difference between the full accounting and residual book value at the end of the year (column 9 - column 10).
The residual book value of fixed assets acquired during the year at the current or residual book value in the secondary market (code 1 or 3 in page 19) in column 10 is shown without depreciation accumulated over the previous period.
However, in column 10, as in column 11, the depreciation accrued in the reporting year from the new owner is taken into account for these objects. Therefore, for such objects, the data in column 11 "accounting depreciation for the year" will be equal to the difference between the data in columns 9 and 10.
If overall for the reporting entity:
at the beginning of the year there were no fixed assets (column 9 + column 6 + column 8 - column 4 - column 5 - column 14 = 0);
by the end of the year, fixed assets appeared due to the receipt of fixed assets during the year - the commissioning of new fixed assets or other receipts of used fixed assets accepted by the new owner for accounting at the acquisition cost, without transferring previously accumulated depreciation (column 4 * 0 and ( or) column 5 * 0);
there was no disposal of partially or completely depreciated fixed assets during the year (column 6 = 0 and column 8 = 0),
then the depreciation accumulated by the end of the year will be equal to the depreciation accrued for the year (column 9 - column 10 = column 11).
Only in some exceptional cases, the accumulated accounting depreciation on the fixed assets available by the end of the reporting year may be less than the depreciation accrued during the year. This is possible only when during the year such a significant retirement of fixed assets was carried out that by the end of the year there were noticeably fewer worn out fixed assets than the fixed assets on which depreciation was accrued during the year.
In cases of non-fulfillment of the above ratios, the necessary explanations must be provided to the territorial body of state statistics.
20. In column 12, from the composition of accounting depreciation reflected in column 11, depreciation accrued on fixed assets for the period during the reporting year when these fixed assets belonged to the reporting organization (including fixed assets retired by the end of the year) is allocated .
The depreciation of fixed assets in statistics is understood as the accumulation of funds for their reproduction using established methods and norms. At the same time, the actual costs of acquiring these assets are distributed unevenly, as necessary, over the entire regulatory period of their use, and, accordingly, their value is included in the cost of products (goods and services) produced during this period. Depreciation accounting helps streamline the accumulation of funds for the replacement of obsolete economic assets and stimulate this replacement, including through taxation of profits.
Depreciation (in accounting referred to as depreciation or depreciation), not accompanied by the inclusion of the corresponding amount in the cost and cost of products, including depreciation determined on off-balance accounts, is not reflected in column 12.
Depreciation, additionally accrued as a result of the revaluation carried out as of the end of the reporting year, is not taken into account in this column, since all depreciation accumulated during the life of fixed assets is revalued, and not depreciation accrued for the reporting year, and the additionally accrued amount is not included in the cost, product cost.
For fixed assets, for which, in accordance with the current accounting regulations, depreciation is not charged, in column 12 it is taken equal to zero.
21. Column 13 reflects the accounting depreciation (amortization and depreciation reflected on off-balance accounts) of fixed assets, liquidated by the reporting organization during the year (accounted for in column 6 at full book value), accumulated for the entire time of their previous operation.
Since, as a rule, the oldest fixed assets are liquidated (with the exception of liquidation from natural disasters and catastrophes), the value of the accounting depreciation of the liquidated fixed assets (if it is charged) should in most cases be 75-100% of their total accounting value, taken into account in column 6.
If there is a significant deviation from this ratio, appropriate explanations must be provided to the territorial body of state statistics.
Exceptions, when the percentage of depreciation of liquidated fixed assets may be less than 75%, may be associated with catastrophes, natural disasters, demolition of low-worn objects for social or economic reasons; liquidation of objects for which depreciation was not charged due to the transfer of the object by decision of the head of the organization for conservation for a period of more than three months, as well as during the restoration of the object, the duration of which exceeds 12 months.
Depreciation and depreciation for fixed assets sold or transferred to other organizations for further operation, as well as for fixed assets that continue to operate in this organization after reaching 100% depreciation, are not taken into account in this column.
22. Column 14 reflects the change in the total accounting value of fixed assets due to their revaluation carried out and reflected in the financial statements at the end of the reporting year.
The results of this revaluation are not taken into account in columns 3 and 4 - 8, which take into account changes in the total book value, respectively, due to the revaluation carried out at the beginning of the year, and due to the inflow and disposal of fixed assets during the year. At the same time, the results of the revaluation carried out as of the end of the year are reflected in column 9, which takes into account the full book value as of the end of the year, taking into account the revaluation carried out at the end of the reporting year.
In cases where the revaluation of fixed assets at the end of the reporting year was not carried out, column 14 is marked with "0".
Data on the total accounting value of fixed assets at the beginning of the reporting year, taking into account the revaluation at the beginning of the year, is not taken into account in the form, but can be calculated as the sum of the availability of fixed assets at the end of the year without taking into account their revaluation at the end of the year, and reducing their value for the year, for minus the increase in their value during the year (column 9 - column 14 + column 6 + column 8 - column 4 - column 5).
These data, as a rule, must correspond to the data in the column "full book value of fixed assets at the beginning of the year following the reporting year" from Form No. 11 for 2010. In some cases, the data may differ due to the revaluation of fixed assets, organizational and other changes made as of January 1 of the reporting year that were not taken into account in the form for the previous reporting year.
Also, data on the total book value of fixed assets at the beginning of the reporting year, excluding revaluation at the beginning of the year, can be calculated as the sum of the availability of fixed assets at the end of the year, excluding their revaluation at the end of the year and reducing their value for the year, minus the increase in their value in during the year and its changes during the revaluation carried out at the beginning of the year (column 9 - column 14 + column 6 + column 8 - column 4 - column 5 - column 3).
Data on the full book value of fixed assets at the beginning of the reporting year, as a rule, should correspond to the data at the end of the year from the form for the previous reporting year. In some cases, the data may differ due to organizational and other changes made as of January 01 of the reporting year, corrections of earlier errors and inaccuracies in accounting. In these cases, relevant explanations should be attached to the form submitted to the state statistics body.
In case of clarification, correction of data at the beginning of the reporting year, caused by the discovery of errors and inaccuracies in previous reports when compiling the form for the reporting year, the value of fixed assets at this date should be reflected in accordance with reality. This change in the value of fixed assets is not reflected as an inflow or outflow during the reporting year in columns 5 or 8 of the form.
23. On line 19, one of the codes is indicated indicating at what cost the used fixed assets received by the organization for the reporting year specified in column 5 of line 01 of section 1 were purchased. Fixed assets can be acquired at the current acquisition cost (code 1 ), at the full book value that existed with the previous owner (with the transfer of accumulated depreciation) (code 2), at the residual book value (code 3).
In accordance with the current regulations, fixed assets acquired on the secondary market are accounted for at acquisition prices, when transferring fixed assets between institutions and state and municipal organizations - at the book value of the object with the simultaneous transfer of the amount of depreciation accrued to the object, and when reorganizing the organization - at the residual book value, or at the current market value.
If fixed assets are acquired at current market value or other current value, the calculation of which is not based on the full book value and residual book value of the previous owner, then they are considered to be accounted for at the current acquisition cost, indicating code 1.
24. In line 20, out of the total increase in the total accounting value for the reporting year caused by the creation of new value, that is, the commissioning of new fixed assets during the year, the modernization and reconstruction of existing fixed assets (line 01, column 4), expenses for the acquisition, construction, the cultivation of new fixed assets carried out in the same year.
For example, this line should show the value of the new ones introduced into the composition of fixed assets in the reporting year:
machines, equipment, vehicles - if they were purchased during the reporting year;
expenses for the modernization and reconstruction of fixed assets carried out in the reporting year;
buildings and structures - in terms of costs for construction and installation works and other costs incurred in the same year;
livestock - in terms of costs incurred in the same year, and so on.
Thus, the data of line 20 should be less than the data of line 01 of column 4 due to the cost of equipment purchased before the reporting year, but included in the commissioning of new fixed assets, and their availability in the reporting year; the cost of construction work carried out before the reporting year on the objects included in the commissioning of new fixed assets, and their availability in the reporting year, and so on.
Investments in fixed assets made in the reporting year, which will be included in the cost of commissioned fixed assets in the next reporting year, are not reflected in line 20 either in the reporting year or in the year following the reporting one.
Costs for the acquisition of fixed assets that were previously in use, acquired on the secondary market (receipt from "other sources", in addition to the commissioning of new fixed assets), are not taken into account in line 20.
The main purpose of this indicator is to determine what part of the commissioning of new fixed assets is taken into account in the prices of a given year, and what part is taken into account in the prices of previous years. Therefore, investments in this case should be taken into account by the organization that shows in the report the cost of the costs of these investments as part of the input of fixed assets, in column 4 on line 01 of form N 11, regardless of who made the investment. So, if the costs were incurred by a higher organization (legal entity) in the reporting year, and the corresponding facility was put into operation in the same year by a subordinate organization, or a branch of a legal entity, then the latter take into account in line 20 all the costs of the reporting year related to the main inputs they took into account funds, regardless of who made those costs.
The commissioning of new fixed assets for the reporting year takes into account the cost of new facilities, the costs of modernization and reconstruction of existing facilities, which were not previously included in the composition of fixed assets and were not reflected in the commissioning of new fixed assets.
In the event that an organization has taken during the reporting year under a financial lease (leasing) fixed assets that were not previously on the balance sheet of the lessor, and put them on its balance sheet, and will continue to pay rent in subsequent years, then as investments under line 20 should take into account the entire cost of leased fixed assets, and not paid rent during the year.
25. Line 21 indicates the average annual full book value of all fixed assets accounted for in line 01. The average annual full book value of fixed assets for the main activity of the organization and other industries that produce goods and provide services is determined as the quotient of dividing by 12 the amount received from adding half of the total accounting value of all fixed assets of the organization at the beginning and end of the reporting year (taking into account revaluations on these dates) and the value of fixed assets on the first day of all other months of the reporting year.
For organizations officially created or liquidated during the reporting year, the average annual cost of fixed assets, reflected in line 21, is determined for the entire year as a whole.
For example, if an organization was established on April 1 of the reporting year and, accordingly, existed for 9 months of the year out of 12, then the average annual total book value of fixed assets is determined as the quotient of dividing by 12 the amount obtained by adding the full book value of all the organization's fixed assets at the beginning of the day of each of 8 months of the reporting year from May to December inclusive, and half of the cost at the beginning of April and the end of December.
If the organization was established during April of the reporting year and, accordingly, existed for 8.5 months of the year out of 12, then the average annual total book value of fixed assets is determined as the quotient of dividing by 12 the amount obtained by adding the full book value of all fixed assets of the organization at the beginning of the day each of the 8 months of the reporting year from May to December inclusive, and half of the cost at the end of December.
If the organization was liquidated on October 31 of the reporting year and, accordingly, existed for 10 months out of 12, then the average annual total book value of fixed assets is determined as the quotient of dividing by 12 the amount obtained by adding the full book value of all fixed assets of the organization on the first day of each of 10 months of the reporting year from February to October inclusive, and half of the cost at the beginning of January and the end of October of the reporting year.
If the organization was liquidated during October of the reporting year and, accordingly, existed for 9.5 months out of 12, then the average annual full book value of fixed assets is determined as the quotient of dividing by 12 the amount obtained by adding the full book value of all fixed assets of the organization to the first day of each of 9 months of the reporting year from February to October inclusive, and half of the cost at the beginning of January of the reporting year.
As a rule, the average annual cost of fixed assets is in the interval between the value of fixed assets at the beginning and end of the year (taking into account the corresponding revaluations). Exceptions are possible, mainly in cases where the value of fixed assets at the end of the year is close to the value at the beginning of the year, with significant inflows and outflows of fixed assets during the year. If, however, significant receipts were made at the beginning of the year, and disposals were made at the end of the year, then the average annual cost may be slightly more than the cost at the beginning and end of the year. If, on the contrary, significant disposals occurred at the beginning of the year, and receipts - at the end of the year, then the average annual cost may in some cases be somewhat less than the value at the beginning and end of the year. If the average annual cost goes beyond the above range, the appendix to the form sent to the state statistics body should provide appropriate explanations.
26. Lines 22 - 26 must indicate the year, the prices of which mainly take into account as of the end of the year, respectively: all fixed assets of the reporting organization as a whole; building; structures; cars and equipment; vehicles.
In accordance with the current regulations, fixed assets can be taken into account:
based on the results of revaluation of fixed assets in prices at the beginning of 1995 (in some cases), at the beginning of 1996 and subsequent years;
in purchase prices of 1997 and subsequent years (not subject to revaluation) - when acquired at current market prices.
When acquiring used fixed assets, not at the current market value, but at the full accounting or residual balance sheet value that existed with the previous owner, the year is taken into account, in the prices of which the fixed assets were taken into account by the previous owner.
In case of significant costs for the modernization, reconstruction, completion of fixed assets, the time of their implementation is taken into account when determining the year in the prices of which the fixed assets are mainly estimated.
At the same time, in Form No. 11, both for fixed assets accounted for in prices as of January 1 of a certain year, and for those accounted for in actual acquisition prices of the same year, the same year is indicated. The year must be specified in full (4 characters).
For example, the buildings and structures of the organization that it has at the end of the year are mainly taken into account in prices on 01/01/1997 (as of the date of the last mass revaluation of fixed assets carried out by order of the Government of Russia). Most of the machines and equipment of the organization were purchased in 2000, when the organization carried out a massive technical re-equipment of production, and vehicles were purchased on average in 2002. At the same time, the total accounting value of buildings and structures is approximately 30% of the organization's fixed assets, machinery, equipment - 60%, vehicles - 10%. Then lines 23 and 24 indicate "1997", line 25 - "2000", line 26 - "2002", and line 22 - "1999" (1997 x 0.3 + 2000 x 0.6 + 2002 x 0.1 = 1999).
If the organization revalued all its fixed assets as of December 31, 2011 on the basis of PBU 6/01 and PBU 14/2007, then "2011" is indicated in lines 22 - 26, etc.
Thus, in the report for 2011, in lines 22 - 26, one of the years from 1995 to the reporting year, inclusive, must be indicated.
As a rule, the year should not be earlier than that indicated in the report for the previous year, and the year for machinery and equipment, vehicles should, as a rule, not be earlier than for buildings and structures, because. machines, equipment and vehicles last less and are updated faster.
27. In lines 27 - 30, the results of the organization's assessment of the average age of fixed assets, that is, the number of years (rounded to integers) that have elapsed from the date of manufacture, construction of facilities until the end of the reporting year, on average, respectively, for buildings; facilities; machines and equipment; vehicles.
The reporting entity's estimate is an approximate expert estimate of average age. If an organization has several buildings, then the "arithmetic weighted average" can be used in estimating their average age, i.e. the age of each building multiplied by its share (in times) in the total total book value of these buildings. Example: if there are 5 buildings: with a total book value of 4 million rubles. age 60, 3 million rubles. age 50 years old. 6 million rubles age 35, 7 million rubles. age 15 and 15 million rubles. age 12 (total value of 35 million rubles), their average age will be 60 x 4 / 35 + 50 x 3 / 35 + 35 x 6 / 35 + 15 x 7 / 35 + 12 x 15 / 35 = 7 + 4 + 6 + 3 + 5 = 25 years.
If there are many buildings, structures, machinery and equipment, vehicles, but among these types of fixed assets there are a relatively small number of more expensive objects, then it is advisable to carry out such a calculation only for these objects, excluding less expensive objects from it.
With a large number of relatively close objects in value - buildings, machine tools, cars, etc., if it is difficult to identify the most expensive objects, then the calculation of the average age is applied either by the arithmetic unweighted average, i.e. without taking into account the cost of objects, or the year of manufacture, construction, commissioning of the largest volume of fixed assets of the corresponding type is taken into account.
For objects purchased on the secondary market, when determining the age, the period of time from the moment of their manufacture, construction, and not from the moment of acquisition by this organization is estimated.
With significant costs for the modernization, reconstruction, completion, additional equipment of fixed assets, it is advisable to take into account the time of their implementation when determining the age of these objects. For example, if the objects have served an average of 18 years, but the costs of modernization and reconstruction carried out 6 years ago, if expressed in the same prices as the objects themselves, are about half of their total book value, then the average age of the objects is ( 18 + 6) / 2 = 12 years.
Major repair costs that do not affect the full accounting and residual book value of fixed assets are not taken into account.
The average age of fixed assets, by their types, must be compared with the standard life of fixed assets (based on the fact that the actual life may exceed the standard, as evidenced by the proportion of fully depreciated fixed assets that continue to operate) and the age of similar liquidated fixed assets.
For old buildings - historical monuments of different centuries, the average age of which is difficult to calculate, the average age should be indicated, equal to the standard service life of the corresponding types of buildings, multiplied by 2.5.
28. In line 31, it is mandatory to provide information on the average actual duration, in months (rounded to integers), of the construction of buildings, structures put into operation in the reporting year, i.e. accounted for in column 4 in lines 02 and 04 (in addition to the modernization and reconstruction of existing buildings and structures).
The indicator of the average actual duration of the construction of buildings, structures commissioned in the reporting year is determined by expert assessment. In necessary cases, calculations of arithmetic averages can be used based on the cost of commissioned facilities or their number, and weighting the construction time of several of the most expensive facilities commissioned during the year by the share of each of them in the total cost of their commissioning, with the exclusion from the calculation of data on the rest, less than expensive buildings and structures.
If the organization itself is not a developer, then it must obtain this data from the developer. This information is provided on buildings and structures commissioned in the reporting year and obtaining such information should not be problematic.
Since the time for completion, modernization, reconstruction of objects does not directly depend on the characteristics of these objects, it is necessary to take into account the average construction time of only new objects. If the installation of a finished kiosk, pavilion takes less than half a month (and its manufacture is related to the activity of manufacturing industries, and not to construction), then "0" is indicated in line 31.
Organizations that have acquired parts of residential or non-residential premises, which they consider as new, unused objects (reflected in column 4 of section I of the form), indicate the construction period of the corresponding building as the construction period.
When monitoring data on construction duration, pay attention to the fact that with long construction periods, the share of investments in fixed assets made in the reporting year is relatively low in the new value created during the year (p. 20), and vice versa.
29. When completing Section I, the following mandatory control ratios are observed:
1) For all indicators of the section, except for column 3 and column 14, the values ​​* 0.
By lines 01 - 18, as well as by line difference: (p. 02 - p. 03); (page 04 - page 05); (page 06 - page 07); (page 07 - page 08 - page 08.1); (p. 12 - p. 12.1); (page 13 - page 13.1 - page 13.2 - page 13.3 - page 13.4 - page 13.5); (page 14 - page 14.1):
2) gr. 6 * gr. 7;
3) gr. 9 * gr. ten;
4) gr. 11 * gr. 12;
5) gr. 6 * gr. 13;
6) gr. 9 - gr. 14*0;
7) gr. 9 - (gr. 4 + gr. 5) + (gr. 6 + gr. 8) - gr. 14*0;
8) gr. 9 - (gr. 4 + gr. 5) + (gr. 6 + gr. 8) - gr. 3 - gr. 14 * 0.
9) if gr. 5 = 0, gr. 6 = 0 and gr. 8 = 0, and gr. 9 = gr. 4, then gr. 9 - gr. 10 = gr. eleven.
According to columns 3 - 14:
10) page 01 = page 02 + page 04 + page 06 + page 09 + page 10 + page 11 + page 12 + page 13 + page 14;
According to columns 4; 6 - 13:
11) page 02 * page 03;
According to columns 4 - 13:
12) page 04 * page 05;
13) page 06 * page 07;
14) page 07 * page 08 + page 08.1;
15) page 12 * page 12.1;
16) page 13 * page 13.1 + page 13.2 + page 13.3 + page 13.4 + page 13.5;
17) page 14 * page 14.1.
For all columns, except columns 5 and 8:
18) * pages 15 - 18* = page 01.
According to columns 5 and 8:
19) * page 15 - 18* * page 01.
20) if p. 03 * 0, then one of the lines 15 - 18 in gr. 1 should be section "K" or "H" or "N".
According to the lines given in the table:
21) if p. 01 gr. 5 * 0, then p. 19 = 1, or 2, or 3;
22) if p. 01 gr. 5 = 0, then page 19 = 0;
23) p. 20 * p. 01 gr. four;
24) if gr. 9 page 01*0, then page 21*0;
25) if gr. 9 p. 01 \u003d 0, and (gr. 6 + gr. 8) p. 01 * 0, then p. 21 * 0;
26) if gr. 14 * 0, then p. 01 (gr. 9 - gr. 4 - gr. 5 - gr. 14) * p. 21 * p. 01 (gr. 9 + gr. 6 + gr. 8);
27) if gr. 14 * 0, then p. 01 (gr. 9 - gr. 4 - gr. 5) * p. 21 * p. 01 (gr. 9 + gr. 6 + gr. 8 - gr. 14);
28) if page 01 gr. 9 > 0, then line 22 contains one of the numbers from 1995 to the reporting year inclusive (i.e., the number of the year, in the prices of which fixed assets are mainly taken into account);
29) if p. 02 gr. 9 > 0, then one of the numbers from 1995 to the reporting year, inclusive, is entered on page 23;
30) if p. 04 gr. 9 > 0, then one of the numbers from 1995 to the reporting year, inclusive, is entered on page 24;
31) if p. 06 gr. 9 > 0, then one of the numbers from 1995 to the reporting year, inclusive, is entered on page 25;
32) if p. 09 gr. 9 > 0, then one of the numbers from 1995 to the reporting year, inclusive, is entered on page 26;
33) if p. 01 gr. 9 = 0, then page 22 = 0;
34) if p. 02 gr. 9 = 0, then page 23 = 0;
35) if p. 04 gr. 9 = 0, then page 24 = 0;
36) if p. 06 gr. 9 = 0, then page 25 = 0;
37) if p. 09 gr. 9 = 0, then page 26 = 0;
38) if at least one of the lines 23 - 26 * 0, then page 22 * ​​0;
39) if p. 02 gr. 9 * 0, then p. 27 * 0;
40) if p. 04 gr. 9 * 0, then p. 28 * 0;
41) if p. 06 gr. 9 * 0, then p. 29 * 0;
42) if p. 09 gr. 9*0 then p. 30*0;
43) if p. 02 gr. 9 = 0, then page 27 = 0;
44) if p. 04 gr. 9 = 0, then page 28 = 0;
45) if p. 06 gr. 9 = 0, then page 29 = 0;
46) if p. 09 gr. 9 = 0, then page 30 = 0.
In addition, as a rule, the following ratios should be observed (if they are violated, explanations should be provided to the territorial statistical bodies):
On lines 01 - 08; 09 - 12; fourteen:
47) gr. 9_i - gr. 4_i - gr. 5_i + gr. 6_i + gr. 8_i - gr. 14_i = gr. 14_(i-1), where i is the reporting year, and i-1 is the year preceding the reporting one;
48) gr. 9_i - gr. 3_i - gr. 4_i - gr. 5_i + gr. 6_i + gr. 8_i - gr. 14_i = gr. 9_(i-1) where i is the reporting year, and i-1 is the year preceding the reporting one;
49) on page 08.1:
gr. 9_i - gr. 3_i - gr. 4_i - gr. 5_i + gr. 6_i + gr. 8_i - gr. 14_i = page 37 gr. 3_(i-1), where i is the reporting year, and i-1 is the year preceding the reporting one;
50) on page 12.1:
gr. 9_i - gr. 3_i - gr. 4_i - gr. 5_i + gr. 6_i + gr. 8_i - gr. 14_i = page 39 gr. 3_(i-1), where i is the reporting year, and i-1 is the year preceding the reporting one;
51) in the amount of lines 13.3 and 13.4:
gr. 9_i - gr. 3_i - gr. 4_i - gr. 5_i + gr. 6_i + gr. 8_i - gr. 14_i = page 38 gr. 3_(i-1), where i is the reporting year, and i-1 is the year preceding the reporting one;
52) on page 14.1:
gr. 9_1 - gr. 3_i - gr. 4_i - gr. 5_i + gr. 6_i + gr. 8_i - gr. 14_i = 40 gr. 3_(i-1), where i is the reporting year, and i-1 is the year preceding the reporting one;
On individual lines:
53) on pages 01 - 03: gr. 4 / (gr. 9 - gr. 14) * 0.25;
54) on pp. 04 - 05: gr. 4 / (gr. 9 - gr. 14) * 0.20;
55) on p. 06: gr. 4 / (gr. 9 - gr. 14) * 0.30;
56) on p. 09: gr. 4 / (gr. 9 - gr. 14) * 0.35;
57) on page 07; 08; 08.1; 10 - 14.1: gr. 4 / (column 9 - gr. 14) * 0.4;
58) on pp. 01, 06 and 09: gr. 6 / (group 9 - group 4 - group 5 + group 6+ group 8 - group 14) * 0.02;
59) on pages 02 - 05; 13 - 13.5: gr. 6 / (group 9 - group 4 - group 5 + group 6 + group 8 - group 14) * 0.01;
60) on page 07; 08; 08.1; eleven; 12; 12.1; fourteen; 14.1: gr. 6 / (group 9 - group 4 - group 5 + group 6 + group 8 - group 14) * 0.04;
61) on p. 10: gr. 6 / (group 9 - group 4 - group 5 + group 6 + group 8 - group 14) * 0.2;
according to pages 01 - 14.1:
62) gr. 7 / gr. 6*0.15;
63) if gr. 9 - gr. 14*0 then 0< гр. 5 / (гр. 9 - гр. 14) * 0,4;
64) if (group 9 - group 14 - group 4 - group 5 + group 6 + group 8) * 0, then 0< гр. 8 / (гр. 9 - гр. 14 - гр. 4 - гр. 5 + гр. 6 + гр. 8) * 0,4;
65) if gr.11 * 0, then (gr. 9 - gr. 10) / gr. 11*1.5;
66) if gr. 9 - gr. 4 - gr. 5 + gr. 6 + gr. 8 - gr. 14 * 0, then (column 9 - gr. 10) > gr. eleven;
67) on p. 01: gr. 11 / p. 21 * 0.25;
68) on p. 01: gr. 11 / (gr. 9-gr. 14) * 0.35;
69) on p. 02: gr. 11 / (gr. 9 - gr. 14) * 0.08;
70) on p. 03: gr. 11 / (gr. 9 - gr. 14) * 0.06;
71) on p. 04: gr. 11 / (column 9 - gr. 14) * 0.15;
72) on p. 05: gr. 11 / (gr. 9 - gr. 14) * 0.10;
73) on p. 06: gr. 11 / (gr. 9 - gr. 14) * 0.30;
74) on p. 07: gr. 11 / (gr. 9 - gr. 14) * 0.35;
75) on page 08; 08.1: c. 11 / (gr. 9 - gr. 14) * 0.35;
76) on p. 09: gr. 11 / (gr. 9 - gr. 14) * 0.30;
77) on p. 10: gr. 11 / (gr. 9 - gr. 14) * 0.05;
78) on p. 11: gr. 11/(gr. 9 - gr. 14) * 0.12;
79) on page 12; 12.1: gr. 11 / (gr. 9 - gr. 14) * 0.50;
80) on p. 13 * 13.5: gr. 11 / (gr. 9 - gr. 14) * 0.40;
81) on page 14; 14.1: gr. 11 / (gr. 9 - gr. 14) * 0.30;
on pages 01 - 18:
82) if gr. 6 * 0, then gr. 13*0;
83) 0.75 * gr. 13 / gr. 6 * 1 if 0< гр. 7 / гр. 6 * 0,5 и гр. 6 * 0;
84) if gr. 9 * 0, then 0.1 * (gr. 9 - gr. 10) / gr. 9*0.9;
85) 0.9 * gr. 9 / (gr. 9 - gr. 4 - gr. 5 + gr. 6+ gr. 8 - gr. 14) * 1.35;
86) 0 * (group 9 - group 4 - group 5 + group 6 + group 8 - group 14) / (group 9 - group 4 - group 5 + group 6 + group 8 - group 3 - group 14) * 2;
87) 0 * (column 9 / (column 9 - gr. 14) * 2;
88) if gr. 14 * 0, then gr. 9*0;
On individual lines:
89) p. 01 (gr. 9 - gr. 4 - gr. 5 + gr. 6 + gr. 8 - gr. 14) * p. 21 * p. 01 gr. 9, if p. 01 gr. 9 * line 01 (column 9 - gr. 4 - gr. 5 + gr. 6 + gr. 8 - gr. 14);
90) p. 01 (column 9 - gr. 4 - gr. 5 + gr. 6 + gr. 8 - gr. 14) * p. 21 * p. 01 gr. 9, if p. 01 gr. 9 * line 01 (column 9 - gr. 4 - gr. 5 + gr. 6 + gr. 8 - gr. 14);
91) line 22_i * line 22_(i-1), where i is the reporting year, and i-1 is the year preceding the reporting year;
92) p. 23 * p. 22;
93) p. 24 * p. 22;
94) p. 25 * p. 22;
95) p. 26 * p. 22;
96) page 27< 100
97) page 28< 60
98) page 29< 40
99) page 30< 25
100) if page 02 and (or) page 04 gr. 4 * 0, then p. 31 * 0;
101) 2 * p.31 * 60;
102) if (p. 20 / gr. 4 p. 01) * 0.8, then p. 31 * 24 (month);
103) if (p. 20 / gr. 4 p. 01) * 0.2, then p. 31 * 24 (month).

Section II. Availability of fixed assets

30. This section shows information on the availability of fixed assets at the end of the reporting year for certain types of fixed assets that are not allocated separately in section I. At the same time, data on them (except for the data of reference lines 36 - 37) are included in these lines 01 and other total lines under section I.
31. On line 32, from the full book value of buildings (non-residential and residential) and structures at the end of the year, accounted for in lines 01 and 02, 04 in column 9 of section I of form N 11, the cost of buildings and structures that are monuments of history and culture is allocated.
32. On line 33 from line 01, profitable investments in material assets are allocated. These include fixed assets reflected in accounting on account 03 "Profitable investments in material values", owned by the organization, but not used by it directly for the production of goods and services and not intended for this, but leased, leased, rented or intended for leasing, leasing (including with subsequent purchase), rental (except for consumer property that is not related to fixed assets) in order to generate income. In section I, these fixed assets, as a rule, refer to the type of activity under OKVED "operations with real estate, rent and provision of services"; their assignment to the types of fixed assets is carried out according to OKOF.
Since profitable investments in material assets are not only leased, but also fixed assets intended for lease, the data in line 33 may be greater than the sum of these lines 35 and 37; at the same time, since income investments in tangible assets do not include all leased fixed assets, but only those specially intended for leasing for long periods in order to regularly receive "property income", then these lines 33 may be less data line 35. In most cases, the systematic leasing of fixed assets is carried out by units specializing in these operations.
33. Lines 34 - 37 take into account data on the lease of fixed assets (data on the lease of land in these lines are not taken into account). At the same time, data on fixed assets recorded on the balance sheet of reporting organizations are also included in the corresponding total lines for fixed assets of Section I. Data on fixed assets recorded on an off-balance sheet account by reporting organizations are given in the reference order and are not included in the total lines for fixed assets of an organization. turn on.
Based on this:
Line 34, filled in by the lessee, reflects those leased fixed assets that, in accordance with the financial lease agreement, are accounted for by him in the fixed assets account. These fixed assets are also accounted for in the total lines of Form No. 11 for the fixed assets of the reporting lessee.
The lessor takes these fixed assets into account on the off-balance account, is reflected in the reference procedure on line 37 of form N 11 and is not included in the final lines for the fixed assets of the lessor organization.
Under non-financial leases, the leased fixed assets cannot be taken into account on the balance sheet of the lessee and, therefore, they are not reflected in line 34.
Line 35, filled in by the lessor, lessor, reflects the fixed assets provided to the lessee, lessee for temporary possession, use under a lease agreement, financial lease agreement, as well as under a gratuitous use agreement, accounted for by the lessor, lessor on the fixed assets account. These fixed assets are also taken into account in the final lines of form N 11 for fixed assets of the reporting organization-lessor, lessor.
The tenant, the lessee, these fixed assets are accounted for on an off-balance account, reflected in the reference order on line 36 of form N 11 and are not included in the final lines for the fixed assets of the lessee organization, the lessee.
34. On line 38 of the fixed assets recorded in line 01, column 9, the cost of fixed assets for environmental protection is reflected, i.e. those fixed assets that prevent its pollution:
fixed assets for water protection purposes;
fixed assets for atmospheric protection purposes;
fixed assets for environmental protection from production and consumption waste.
A typical list of fixed assets for environmental purposes is given in the Appendix to the form of federal statistical observation N 4-OS "Information on current costs for environmental protection and environmental payments", approved by Order of Rosstat dated September 17, 2010 N 319.
The general principle of attributing the given installations and structures to environmental fixed assets should correspond to approaches to limiting the range of water and atmospheric fixed assets. The priority (or only) task of their functioning should be the goals of protecting the environment from pollution and littering. If the work (operation) of the relevant installations and equipment is mainly aimed at obtaining by-products, the production of which is profitable, brings a certain profit and has a sales market, then the corresponding fixed assets do not belong to environmental protection. Fixed assets for environmental purposes do not include communal, industrial and other sewer networks that are not connected to treatment facilities and discharge polluted wastewater into natural water bodies without prior treatment.
Atmospheric fixed assets do not include gas and dust collecting installations and devices that are elements of a technological scheme and serve as a priority for obtaining products and corresponding profits. The composition of fixed assets for the protection of atmospheric air should also not include gas waste (air ducts), smoke exhausters (fans), chimneys, ventilation and air conditioning systems that serve to create normal sanitary and hygienic conditions at workplaces, sanitary protection zones, etc. ., as they are constituent elements of technological schemes, industrial sanitation, and landscaping.
On line 39 of the fixed assets accounted for in line 14, column 9, the cost of accumulated capital investments for the radical improvement of land and other objects of nature management is reflected. These include the cost of drainage, irrigation and other reclamation works, such as draining swamps and irrigating desert lands by building dams, ditches, irrigation canals, clearing land from forests, stones, etc. for subsequent use, development of the former seabed, prevention of flooding or erosion by the seas and rivers through the construction of breakwaters, bank protection structures, flood barriers, etc.).
On line 41, from the fixed assets accounted for in line 14, column 4, the cost of capital investments for the radical improvement of land and other objects of nature management for the reporting year is allocated.
On line 40 of the fixed assets accounted for in line 14, column 9, the accumulated cost of expenses incurred by organizations in acquiring ownership of non-produced assets - land and other natural resources (without the cost of these assets themselves - land and other natural resources) is reflected.
These expenses include all professional fees and commissions levied on the buyer of these assets (fees for lawyers, architects, prospectors, appraisers, as well as commissions paid to real estate agents, auctioneers, etc.), and all taxes paid to buyers of assets in connection with the transfer of ownership of these assets to them.
On line 42, from the fixed assets accounted for in line 14, column 4, the cost of expenses incurred by organizations in acquiring ownership of non-produced assets for the reporting year is allocated.
35. When filling out section II, the following mandatory control ratios are observed:
104) For all indicators of the value section * 0.
105) p. 32 gr. 3 * (p. 02 + p. 04) gr. 9;
106) p. 33 gr. 3 * page 01 gr. 9;
107) p. 34 gr. 3 * page 01 gr. 9;
108) page 35 gr. 3 * page 01 gr. 9;
109) p. 38 gr. 3 * page 01 gr. 9;
110) page 39 gr. 3 + p. 40 gr. 3 + p. 14.1 gr. 9 * p. 14 gr. 9;
111) page 41 gr. 3 + p. 42 gr. 3 + p. 14.1 gr. 4 * p. 14 gr. four;
As a rule, the ratio should also be observed:
112) p. 34 gr. 3 + page 35 gr. 3 * page 01 gr. 9.

Section III. Fixed assets that are not depreciated

36. This section reflects, as of the end of the year, the value of fixed assets for which, as of this date, depreciation is not charged in accounting (from the full book value of fixed assets at the end of the year, recorded in column 9 of section I).
Column 3 takes into account the total book value:
- those types of fixed assets for which the depreciation mechanism is not provided for in accounting: for objects used to implement the legislation of the Russian Federation on mobilization preparation and mobilization; objects of fixed assets that are mothballed and are not used in the production of products, in the performance of work or the provision of services, for the management needs of the organization or for provision by the organization for a fee for temporary possession and use or for temporary use; for intangible fixed assets with an indefinite useful life; fully, by 100%, depreciated by the end of the reporting year, fixed assets, the residual book value of which, respectively, is 0, for which depreciation in connection with this ceased to be accrued, although it was previously accrued.
In column 4, from the full accounting value of fixed assets accounted for in column 3, the cost is allocated:
- completely, by 100%, depreciated by the end of the reporting year, fixed assets (of those for which depreciation should not be charged in accordance with the accounting procedure, but depreciation is determined);
- fully, 100%, depreciated by the end of the reporting year of fixed assets (of those for which depreciation was charged).
Fully depreciated (worn out) fixed assets from the old owner, after their acquisition by the new owner at zero cost, do not belong to "fully depreciated (worn out)", since they are not taken into account at all in the cost measurement (they have 0 not only the residual balance sheet, but also the full accounting value).
At the same time, line 43 takes into account all fixed assets (including objects of intellectual property) for which depreciation is not charged, and lines 44 - 49 - their distribution by type of fixed assets. So, on line 44, non-residential and residential buildings are taken into account, on line 45 - residential buildings, on line 46 - structures, on line 47 - machinery and equipment, on line 48 - vehicles, on line 49 - others not listed above types of fixed assets.
37. When filling out section III, the following mandatory control ratios are observed:
113) For all indicators of the value section * 0.
For all charts:
114) p. 43 = p. 44 + p. 46 + p. 47 + p. 48 + p. 49;
115) p. 44 * p. 45
For column 3:
116) p. 43 * p. 01 gr. 9;
117) p. 44 * p. 02 gr. 9;
118) (p. 44 - p. 45) gr. 3 * (p. 02 - p. 03) gr. 9;
119) p. 45 * p. 03 gr. 9;
120) p. 46 * p. 04 gr. 9;
121) p. 47 * p. 06 gr. 9;
122) p. 48 * p. 09 gr. 9;
123) p. 49 * (p. 10 + p. 11 + p. 12 + p. 13 + p. 14) gr. 9;
For column 4:
124) page 43 * page 01 (column 9 - gr. 10);
125) p. 44 * p. 02 (column 9 - gr. 10);
126) p. 44 - p. 45 * p. 02 (gr. 9 - gr. 10) - p. 03 (gr. 9 - gr. 10);
127) p. 45 * p. 03 (column 9 - gr. 10);
128) p. 46 * p. 04 (column 9 - gr. 10);
129) p. 47 * p. 06 (gr. 9 - gr. 10);
130) p. 48 * p. 09 (column 9 - gr. 10);
131) p. 49 * p. 10 (column 9 - gr. 10) + p. 11 (column 9 - gr. 10) + p. 12 (column 9 - gr. 10) + p. 9 - column 10) + page 14 (column 9 - column 10);
For all lines 43 - 49, as well as the line difference (p. 44 - p. 45):
132) gr. 4 * gr. 3.
As a rule, the following ratios must be observed:
133) if according to p. 01 gr. 11 > gr. 12 and gr. 9 > 0, then in Section III on p. 43 gr. 3 > gr. four;
134) if according to p. 02 gr. 11 > gr. 12 and gr. 9 > 0, then in section III on p. 44 gr. 3 > gr. four;
135) if according to p. 03 gr. 11 > gr. 12 and gr. 9 > 0, then in section III on p. 45 gr. 3 > gr. four;
136) if according to p. 04 gr. 11 > gr. 12 and gr. 9 > 0, then in section III on p. 46 gr. 3 > gr. four;
137) if according to p. 06 gr. 11 > gr. 12 and gr. 9 > 0, then in section III on p. 47 gr. 3 > gr. four;
138) if according to p. 09 gr. 11 > gr. 12 and gr. 9 > 0, then in section III on p. 48 gr. 3 > gr. four;
139) if according to (p. 10 + p. 11 + p. 12 + p. 13 + p. 14) gr. 11 > gr. 12 and gr. 9 > 0,
then in section III on p. 49 gr. 3 > gr. four;
140) page 43 gr. 3 / page 01 gr. 9 * 0.6.

Section IV. Sale and valuation of the market value of fixed assets

38. Lines 50-54 take into account the cost of the actual sale of fixed assets, in cases where the price of their sale was determined by reaching an agreement between the seller and the buyer, without involving independent appraisers, but the parties to the transaction were not guided by the current price level for similar objects in a similar condition.
For these lines, columns 3, 4 and 5 provide data on the actual value of the sale on the secondary market during the reporting year to other organizations and citizens of fixed assets that were in operation in this organization, at current market prices (including when transferred under leasing under current market value), the full carrying amount, and the residual carrying amount of those property, plant and equipment at the time of sale (according to the accounting records of the reporting entity that sold its property, plant and equipment). Data are given for all fixed assets in general (p. 50) and in the context of their most important types - for buildings - p. 51, structures - p. 52, machinery and equipment - p. 53, vehicles - p. 54). The data of line 50 may be greater than the sum of the data of lines 51 - 54 at the expense of other, not mentioned above, types of fixed assets.
Fixed assets are accepted for accounting at their original cost, which, as a rule, does not include VAT. Therefore, in column 3, the cost of the actual sale of fixed assets to other organizations is given without VAT (except in cases where, in accordance with the legislation of the Russian Federation, VAT on fixed assets acquired by an organization is included in their initial cost).
Sale at full accounting, residual book value, prices of previous years, at a reduced cost, with discounts, etc., i.e. obviously not at the current market value (for the definition of market value, see paragraph 40), the gratuitous transfer of fixed assets, as well as the transfer or sale of fixed assets for the purpose of their disposal, are not taken into account in lines 50-54.
39. Line 55, column 3 takes into account the sale value, determined without the involvement of independent appraisers, of fixed assets (equipment for scrap metal, buildings and structures for building materials, livestock for meat, etc.) to organizations for the extraction and disposal of secondary raw materials. Column 4 takes into account the full accounting value, and column 5 - the residual book value of these sold objects at the time of their write-off, exclusion from fixed assets.
If it is fixed assets as such that are sold to the disposal organization, i.e. after the sale of fixed assets by the reporting entity, all disposal costs (dismantling, cutting for transportation, loading, transportation to the destination) are borne by the disposal organization, then column 3 takes into account the value of the transaction for the sale of fixed assets.
If part of the expenses for the disposal of fixed assets is carried out by the organization that used them, then it sells to the disposal organization not the fixed assets as such, but:
or materials obtained as a result of the disposal of former fixed assets;
or objects at an intermediate stage between the former fixed assets and the materials ultimately obtained from their disposal.
Then, in order to reflect the cost of fixed assets in line 55 in column 3, an organization that has sold former fixed assets already in the form of materials or "intermediate objects" must deduct from the transaction value the cost of disposal costs incurred by it itself.
For example, the reporting organization itself carries out the dismantling of fixed assets and sells not fixed assets, but the received "recyclable materials", scrap metal, etc.
Then the value of the sale of fixed assets in column 3 is determined by: the cost of the sale by the reporting organization to the disposal company of recyclable materials (scrap metal, etc.) received from the disposal of fixed assets, reduced by the costs of the reporting organization for disposal.
Another example is that the reporting organization sells not the main herd cattle to the meat processing plant, but an "intermediate product" - fattening cattle, which is not related to fixed assets. The reporting entity bears the cost of fattening the livestock and transporting it to the slaughterhouse.
In this case, the value of the sale of fixed assets, i.e. cattle of the main herd, in column 3 is determined by the cost of selling to the meat processing plant fattened and delivered to the meat processing plant, reduced by the costs of the reporting organization for fattening livestock and transportation to the meat processing plant.
40. In line 56 in column 3, the organization must show the result of an expert opinion on the most probable market value of the sale of fixed assets (all or part) on the open market during the reporting year, determined on the basis of valuation methods - cost, income and sales comparison, taking into account actual depreciation of fixed assets, if such an examination was carried out.
This line reflects information about fixed assets that were valued by an independent (not employed by the company and not associated with it) appraiser at current market value, regardless of the purpose of the appraisal (to determine the sale price or for other purposes), and whether the sale took place . The estimated disposal value is not taken into account here.
Under the market value, in accordance with the Federal Law of July 29, 1998 N 135-FZ "On appraisal activities in the Russian Federation", is understood the most probable price at which this object of appraisal can be alienated on the open market in a competitive environment, when the parties transactions act reasonably, having all the necessary information, and any extraordinary circumstances are not reflected in the value of the transaction price, that is, when:
one of the parties to the transaction is not obliged to alienate the object of assessment, and the other party is not obliged to accept the performance;
the parties to the transaction are well aware of the subject of the transaction and act in their own interests;
the valuation object is presented on the open market through a public offer typical for similar valuation objects;
the price of the transaction is a reasonable remuneration for the object of assessment and there was no coercion to complete the transaction in relation to the parties to the transaction from either side;
payment for the object of assessment is expressed in monetary terms.
Column 4 on this line shows the full book value, and column 5 shows the residual book value of those fixed assets, the market value of which is recorded in column 3, as of the date the market value was determined, according to the accounting records of the reporting entity.
In the event of a gratuitous transfer of fixed assets in accordance with Federal Law No. 129-FZ of November 21, 1996 "On Accounting", the market value of the transferred fixed assets must be determined by their recipient when they are registered. In this case, the new owner of fixed assets must reflect the market value of fixed assets received free of charge in column 3, indicating the data received from the old owner: in column 4 - on the full accounting value, in column 5 - on the residual book value of these fixed assets by the date of their transfer new owner.
If the assessment of the market value on line 56 in column 3 is given for all fixed assets of the organization, then the full accounting value in column 4 and the residual book value in column 5 must be determined for all fixed assets.
If column 3 provides an assessment of the market value of only a part (not all) of the organization's fixed assets, then column 4 must indicate the full accounting value, and column 5 - the residual book value of this part of the funds.
41. In line 57, column 3, the results of an expert opinion on the value of the utilization value of fixed assets liquidated during the reporting year are given. It is equal to the market value of the materials that the liquidated fixed assets include, reduced by the cost of disposal costs. Column 4 takes into account the full book value, and column 5 - the residual book value of these fixed assets at the time of valuation.
42. The same objects cannot be taken into account simultaneously in two or more lines from lines 50, 55, 56 and 57.
Therefore, lines 50-54 and 55 take into account the cost of the actual sale of fixed assets, in cases where the price of their sale was determined without the involvement of independent appraisers.
Fixed assets valued by an independent (not working at the enterprise and not associated with it) appraiser at the current market value and salvage value, regardless of the purpose of the appraisal (to determine the sale price or for other purposes), and whether the sale took place, it is necessary to reflect respectively in lines 56 and 57. If the market and salvage value was not determined with the help of independent appraisers, then columns 3, 4 and 5 are not filled in lines 56 and 57, respectively.
Lines 56 and 57 do not reflect the results of determination by independent appraisers of other types of value, which differ respectively from the market value and salvage value.
If the data on the value of the sale of fixed assets, or the market, utilization value determined by appraisers, turn out to be almost exactly equal to the residual balance sheet or full book value of the relevant fixed assets, then this means that the market value was not determined, in this case, lines 50-57 in columns 3, 4 and 5 are not filled.
43. The ratios of columns 3 and 4 in this section may be different. The current market value may be greater than the full book value, because the current market value is expressed in current prices - higher than the full book value, which is expressed in mixed prices of different years. However, the current market value may be less than the full book value, since the current market value, unlike the full book value, reflects a decrease in the initial cost to the current moment due to obsolescence of objects and a reduction in their remaining useful life.
The ratios of columns 3 and 5 in this section should reflect, in most cases, a fairly significant excess of the current market value of fixed assets over their residual book value, since the standard life of fixed assets (determined by depreciation rates) for almost all fixed assets is noticeably shorter than their actual service life, mandatory revaluation of the value of fixed assets in recent years were absent, and for the period between the date at which the prices of fixed assets are reflected in the statements and the date of assessment of their market value, there was a significant increase in prices for capital-creating products.
44. When filling out section IV, the following mandatory control ratios are observed:
141) for all indicators of the value section * 0;
142) for all columns p. 50 * (p. 51 + p. 52 + p. 53 + p. 54);
143) if the column is 3 * 0, then the column is 4 * 0; if the column is 4 * 0, then the column is 3 * 0;
For all lines, as well as for the difference of lines (p. 50 - p. 51 - p. 52 - p. 53 - p. 54):
144) gr. 5 * gr. four.
As a rule, the following precautionary ratios are observed:
on lines 50 - 54 and 56:
145) if column 3 * 0 and column 4 * 0, then 0.3 * column 3 / column 4 * 3;
146) if column 3 * 0 and column 5 * 0, then 0.8 * column 3 / column 5 * 5;
on lines 55 and 57:
147) if column 3 * 0 and column 4 * 0, then 0.05 * column 3 / column 4 * 2;
148) if column 3 * 0 and column 5 * 0, then 0.1 * column 3 / column 5 * 3.

Section V. Other non-financial assets

45. This section provides data on certain non-financial assets that, in accordance with the methodology used in Russian statistics, are not fixed assets, as at the end of the reporting year at book value.
46. ​​Land plots and nature management objects in the statistics refer to natural resources, which are tangible non-produced assets, which are not included in fixed assets (produced assets).
Natural resources in statistics include economic assets of natural origin that are not the result of human activity, i.e. non-reproducible or reproducible without direct human intervention, in a natural way, on which property rights can be established and which are capable of producing economic benefits to their owners. These include: land; mineral and energy reserves; non-cultivated biological resources related to flora and fauna; water underground and surface resources; other natural resources, such as radio frequency bands.
Form N 11 takes into account only those natural resources, the cost of which is reflected in accounting.
Line 58 shows the cost of land plots reflected in accounting as part of the cost of fixed assets (including those land plots on which buildings are located), and line 59 shows the area of ​​the same plots (in hectares). The area of ​​plots, the value of which is not included in line 58 (not owned by the organization and not accounted for by it as part of its fixed assets), is not taken into account in line 59.
Line 60 reflects the cost of other objects of nature management, in addition to land, accounted for in accounting as part of fixed assets.
For natural resources, their value at the end of the year is indicated taking into account the revaluation, if any.
47. Line 61 reflects equipment intended for installation, accounted for on account 07 "Equipment for installation".
48. Line 62 provides data on the work in progress of vehicles, machinery and equipment with a long production cycle and intended for own use or paid for by the customer.
In this line, the customer takes into account the cost of vehicles (for example, ships), machines, equipment related to work in progress at the end of the year, both not requiring installation and requiring installation, if their production cycle takes more than a year, while they are either intended for use as fixed assets by the manufacturer, or the future user (customer) fully or partially paid for their production (in the latter case, the paid part of the cost is taken into account).
49. Line 63 reflects objects that have not been completed construction - the construction of which is ongoing, the construction of which has been suspended, mothballed or finally stopped, but not written off in the prescribed manner.
These include objects accounted for on account 08 "Investments in non-current assets", sub-account 3 "Construction of fixed assets".
Do not refer to construction in progress and do not take into account in this line those objects that have already been accounted for as fixed assets, and their re-registration is not a continuation (last stage) of their construction, but is associated with the registration of the fact of a change in their owner. This also applies to fixed assets accounted for at the time of re-registration on off-balance accounts.
Line 64 takes into account data on objects that are not completed construction, which are being built for their own use or have already been paid for by the customer, that is, for which the future owner has already been determined and for which the issue of subsequent use as fixed assets has been resolved.
In this they differ from other objects not completed by construction, which, at the end of construction, may not be acquired by the owners and, as a result, cannot be used as fixed assets.
Data on lines 62 and 64 are taken into account by the customer.
50. Line 65 shall reflect the full book value of contracts, lease agreements, licenses (including the rights to use natural objects), and line 66 - the full book value of the business reputation of organizations - "goodwill" and business relationships (marketing assets, "relational, client capital "). Both those and others are reflected in accounting as intangible assets and are classified in statistics as non-produced assets that are not included in fixed assets.
These include those intangible assets that are not the result of intellectual activity and are not considered produced assets, since they relate to the results of legal or accounting operations.
Line 66 data is not taken into account in line 65.
In accordance with PBU 14/2007, a positive business reputation - "goodwill" - should be considered as a price premium paid by the buyer in anticipation of future economic benefits in connection with the acquired unidentifiable assets, and accounted for as a separate inventory item.
Negative goodwill should be viewed as a price discount given to the buyer due to the lack of factors of stable buyers, a reputation for quality, marketing and sales skills, business connections, management experience, staff qualifications, etc.
For accounting purposes, the value of the acquired "goodwill" is determined by calculation as the difference between the purchase price paid to the seller when acquiring an enterprise as a property complex (in whole or in part) and the sum of all assets and liabilities on the balance sheet as of the date of its purchase (acquisition). ).
Therefore, acquired "goodwill" arises from accounting or legal transactions, is not a produced asset, and is not included in the total for property, plant and equipment in line 01.
Business relationships are assets that result from the organization's relationships with customers, suppliers and contractors, partners in innovation, as well as resources that have an impact on potential employees, investors and customers. Within the framework of accounting, examples of client capital are assets used in marketing, public relations activities ("means of individualization" - trademarks, trade names, service marks, trademarks, quality marks, packaging, brands, newspaper headlines, domain name in Internet, non-competition agreements).
The main purpose of these assets is to provide a competitive advantage to the organization. They can also play a critical role in matters of economic security.
51. Line 67 shall reflect the depreciation accrued for the year on intangible assets accounted for in lines 65 and 66.
The determination of the amount of annual accounting depreciation of these assets is carried out in the manner established for writing off the value of assets of this type, based on the useful lives of the relevant intangible assets established by the organization on the basis of:
the duration of the entity's rights to that asset and the period of control over that asset;
the expected life of the asset over which the entity expects to receive economic benefits.
The useful life of an intangible asset cannot exceed the life of the organization.
The useful life of intangible assets may be specified based on the procedure for their accounting.
Acquired goodwill is amortized over twenty years (but not more than the life of the organization).
52. Lines 68 and 69 take into account types of livestock that are not included in Russian accounting as fixed assets (fixed assets), respectively, young animals and small animals - rabbits, birds, fish and bees. They are reflected in these lines in cases where they are intended not for a one-time use (obtaining products only after slaughter), but for one or another type of permanent or repeated use.
53. When filling out section V, the following mandatory ratios are observed:
149) for all indicators of the value section * 0;
150) if line 58 * 0, then page 59 * 0, and if line 59 * 0, then page 58 * 0;
151) p. 63 * p. 64.
As a rule, precautionary ratios are observed:
152) p. 67 / (p. 65 + p. 66) * 0.5;
153) if p. 65 + p. 66 * 0, then p. 67 * 0.
______________________________
* When filling out additional lines 18-1, 18-2, etc. their data is also included in the row sum.
* * * With the entry into force of these Instructions, the previously existing Instructions for filling out the form of federal statistical observation N 11 "Information on the availability and movement of fixed assets (funds) and other non-financial assets", approved by Order of Rosstat dated December 01, 2010 N 424, are canceled.
These Guidelines come into effect from the report for 2011.

If there are separate divisions, then the report is prepared both for the organization as a whole and for each branch. Those declared bankrupt, in respect of which bankruptcy proceedings have been introduced, are not exempted from the need to provide a document. They can stop serving it only after the final liquidation.

P-4 (NC) is submitted quarterly by the 8th day of the month following the reporting period. If the 8th falls on a weekend or holiday, the submission date is moved to the next business day.

If there are separate divisions, then the report is prepared both for the organization as a whole and for each branch. Those declared bankrupt, in respect of which bankruptcy proceedings have been introduced, are not exempted from the need to provide a document.

They can stop serving it only after the final liquidation.

P-4 (NC) is submitted quarterly by the 8th day of the month following the reporting period.

If the 8th falls on a weekend or holiday, the submission date is moved to the next business day.

Newly established organizations provide form No. P-1 in accordance with the number of employees in the reporting year. * When calculating the average number of employees, part-time workers and performers under civil law contracts are taken into account.

The deadline for submitting the form is the fourth working day after the reporting period: months (sections 1 (except for lines 03, 04, 05), 2, 3, 4, 5 (except for column 7) are filled in for the reporting month, the previous month and the corresponding month of the last year, in column 7 of section 5 - at the end of the reporting month); Since 2020, the procedure for filling out line 11 of section 1 of form No. P-1 has been clarified, where data on the volume of innovative goods, works, services are highlighted: or newly introduced (including fundamentally new); or undergone significant technological changes and improvements.

The procedure and sample for filling out the statistics form No. 11

Reporting for 2020 was required to be submitted in accordance with form 11, approved by order of Rosstat dated 06/15/2020 No. 289.

Its form is available for download on our website: When filling out the form for 2020, it was necessary to apply the instructions for entering information into it, approved by order of Rosstat dated November 24, 2015 No. 563 and used for reporting for 2015.

Form No. 11 consists of: At the end of the document, the full name and position of the employee of the company authorized to submit reports to Rosstat, his contact details (telephone and e-mail), and also his signature are indicated.

The title page of Form 11 states:

1. reporting year;
2. OKPO code of the company.
3. the name and address of the reporting entity;

The main element of section 1 of form No. 11 is a table.

Statistics: form 11

1. II "Availability of fixed assets";
2. IV "Information on territorially separate subdivisions".
3. III "Fixed assets on which depreciation is not charged";
4. I "Presence, movement and composition of fixed assets";

When filling out form No. 11, it is necessary to be guided by the principles of accounting for fixed assets (clause 3 of the Directives, approved by Order of Rosstat dated November 24, 2015 No. 563), intangible and other assets (for example, R&D expenses).

At the same time, for the classification of fixed assets in Form No. 11 for 2020, it is necessary to use the all-Russian classifier of fixed assets (OKOF) OK 013-94 (approved by

Legislative base of the Russian Federation

Instructions for filling out form N 11 (transaction) Reports are submitted on June 15 of the year following the reporting year to the territorial body of the Federal State Statistics Service in the constituent entity of the Russian Federation at the address established by it (according to the list established by the territorial bodies of Rosstat).

The purpose of the survey is to obtain information on transactions with fixed assets in the secondary market and income received from their lease, necessary for calculating the current market value of fixed assets. In the address part, the full name of the reporting organization is indicated in accordance with the constituent documents registered in the prescribed manner, and then in brackets - the short name.