What are the transportation costs of the management company? Features of accounting for management company expenses for apartment building management services. Other material costs
Paragraph 20 of PBU 10/99 determines that any enterprise has the right to independently determine its accounting policies, including management ones. They can become part of the cost by type entrepreneurial activity: production or sale of goods, provision of services, performance of work (letter of the Ministry of Finance No. 07-05-06/191 dated 02.09.208). When developing accounting policies, you should be guided by the Instructions for the chart of accounts.
Management costs include costs that do not have a direct connection with the production or sale of goods, services, or work. If costs can be associated with one of the areas of business activity, they are considered commercial (for example, wages and deductions for the head of a production department).
Management costs can be included in the composition if they are distributed in proportion to revenue across all types of manufactured products (sold goods, works, services). When developing an accounting policy, an enterprise (organization) must be guided by Law No. 129-FZ and paragraph 4 of PBU 1/2008.
There are 3 options for writing off the conditionally variable part:
- K 26, D 20 - if they relate to the main production
- K 26, D 23 - if they relate to auxiliary production
- K 26, D 29 - if they relate to service facilities or production
Administrative costs are included in the cost price after the sale of products (goods) and are written off to “Sales” (account 90). B are reflected in line 040.
Some economists express the opinion that administrative costs can be written off on D 91 if there were no sales during the reporting period.
Disputes with the tax office most often arise over expenses for the services of management companies. If there is an agreement, a document confirming payment, and an acceptance certificate for work performed, there should be no claims. Tax authorities may consider this type of service to be economically unprofitable and aimed at tax evasion. Analyzing the decisions made by the courts in similar cases, we can conclude that most entrepreneurs manage to prove that such expenses are justified.
Financial analysis of management costs
Management costs in financial analysis are classified as semi-fixed, since their value does not depend on production volume. If the volume of products produced (sold) increases, the unit of goods increases due to scale.
Complex economic conditions force entrepreneurs to take a different look at the administration staffing table. Enterprise managers are trying to combine the functions of departments in order to reduce the number of employees. This allows you to reduce costs for salaries, rent, transportation, office equipment, and business trips. The amount saved is the amount of increased profit.
Some choose a different path - reducing wages, allowances and bonuses while maintaining the size of the administrative apparatus. This option is preferable because it does not increase the unemployment rate or reduce employee loyalty.
A good option is to transfer part of the office staff to the “home” mode, which allows saving on rent of premises, utility bills, and official transport. Almost all staff can work via the Internet.
Competent allows you to use the optimization of administrative costs as a means of increasing profits. The funds saved on optimizing the management staff can be invested in development, reorganization, renewal, and innovation.
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Peculiarities of accounting for management company expenses for apartment building management services
As practice shows, some management companies are confused in the concepts of “costs for management services” of housing legislation and “ management expenses» accounting and tax accounting. Therefore, in the old fashioned way, the costs of management services for apartment buildings are added to account 26 “General business expenses.” But this is not true. Let's try to figure this out.+
What is a service for managing apartment buildings?
In accordance with Clause 2 of Article 162 of the RF Housing Code The management company, under the management agreement for the apartment building, on the instructions of the owners of the premises in this building, for a certain fee, undertakes to carry out work and provide apartment building management services.+
This does not mean one service, but a whole range of works and services, the implementation of which is the responsibility of the management company under the house management agreement. INclause 4 of the MKD Management Rules a list of works and services for house management is listed.+
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Cost accounting for apartment building management services
From September 1, 2014 in Article 162 of the Housing Code of the Russian Federation management services are included in a separate category. And this is quite justified, since inclause 3 of the MKD Management Rules It is said that the management company carries out management of each individual apartment building. According to this definition, each individual apartment building is considered as an independent management object.+
Therefore, the management service is the main activity of the management company, similar to the management service maintenance and repair of common property in the apartment building. Consequently, expenses for management services for apartment buildings should be reflected on account 20 “Main production”, and not on account 26 “General business expenses”.+
After all, in essence, a management company enters the housing and communal services market to manage apartment buildings. This is the source of income for the management company. Therefore, she must do everything that is specified in the management agreement with owners of premises in apartment buildings in relation to the performance of work and the provision of utilities for the proper maintenance of common property in the house.+
If we carry out a comparative classification of works and services management company, then priority management services will take the most honorable place among all others.+
It is logically incorrect to place the costs of managing apartment buildings on account 26 “General business expenses.” Since the Instructions for using the chart of accounts ( ) it is said that "Count 26" General running costs» is used to summarize information about management costs for management needs not directly related to the production process.+
Account 26 “General business expenses” can be used if the management company, in addition to managing the apartment building, is also engaged in other types of activities not related to management. In this case, the costs of managing the management company will be accumulated on account 26, and then distributed to the corresponding sub-accounts to account 20 according to the share of revenue from each type of activity.+
All of the above is rules for maintaining separate accounting for VAT in relation to works and services subject to VAT and not subject to VAT and serves as the basis for the formation of the accounting policy of the management company.+
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Reflection of costs for managing apartment buildings on account 26 “General expenses”
We will not be mistaken if we say that this method is used by many management companies that put the costs of maintaining and repairing common property at account 20, and the costs of managing apartment buildings at account 26.+
Putting expenses into account 26 is half the battle. But then the real puzzle begins, where to put the expenses collected in this account. According toclause 9 PBU 10/99 “Organization expenses” And Instructions for using the chart of accounts (Order of the Ministry of Finance of the Russian Federation No. 94n dated October 31, 2000 ), costs for management services for apartment buildings, which are reflected in account 26 “General business expenses”, can be written off monthly in 2 ways: +
- as conditionally constant - Dt 90-2 “Cost of sales”;
- in the cost of work or services - Dt 20, 23, 29.
These expenses in this way can be written off only for the management of apartment buildings, and for the maintenance and repair of common property and for public utilities not allowed.+
The cost of utilities for consumers must necessarily be equal to the cost of their acquisition (clause 38 of the Rules for the provision of utility services, approved in the RF Government Regulation No. 354 of 05/06/2011 ). If 1 cubic meter of water is purchased for 100 rubles, then it can only be sold for 100 rubles. It is impossible to increase the share of expenses from account 26 “General business expenses” from above, since the cost of acquisition and sale of corporate assets will not match.+
If we turn to judicial practice in the field of application of benefits forsubclause 30 clause 3 of article 149 of the Tax Code of the Russian Federation , then in the overwhelming majority of cases, the courts believe that operations for the sale of work/services for the maintenance and repair of common property in apartment buildings are exempt from VAT at a cost equal to the cost of their acquisition from the RSO (Resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated June 18, 2014 in case No. A17-2773/2013 ).+
If you write off cost of management services from account 26 “General business expenses” for the cost of services for the maintenance and repair of common property, then the difference will be due to distributed management costs. In this case, tax inspectors will be able to reasonably present claims to the management company. It turns out that from the point of view of housing legislation, coupled with the Tax Code, this approach may cause criticism from the tax authorities.
Since MKD management is the main activity of the management company, expenses for this item should be formed on account 20 “Main production”. At the same time, account 20 has advantages for reflecting the costs of managing apartment buildings over the usual way of reflecting these expenses on account 26. Therefore, it still makes sense to reflect expenses in accounting correct.+
Let's list these advantages:
- the costs of managing a specific apartment building can be reflected on the account without reference to methods of distribution of expenses depending on the area of the apartment building, the wage fund and other criteria;
- saving on VAT. If the company’s accounting policy recognizes the management of MKD separate service, then there is no need to divide the input VAT on work and services purchased for the purposes of managing a house into taxable and non-taxable transactions (clause 4 of article 170 of the Tax Code of the Russian Federation). All VAT on the MKD management service can be deducted, since it is subject to VAT in full.
Accounting policy of the management company
Since 2015 for compliance purposes Disclosure standard (Decree of the Government of the Russian Federation No. 731 ) management companies must keep separate records of income and expenses. This is necessary in order to correctly reflect the required data in the annual report of the management company.+
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Therefore, it makes sense to write in accounting policy your management company rules for maintaining separate accounting of income and expenses. We hope that our article helped you with this.+
If you have any questions, you can always contact us for advice. We also help management companies comply 731 RF PP on the Information Disclosure Standard(filling out the portal Housing and communal services reform, website of the Criminal Code, information stands) and Federal Law No. 209 ( ). We are always happy to help you!
RS:
For active citizens who understand the UO according to the ENP.
In your EPD there should either be one line “CONTENTS and CURRENT REPAIRS”,
Or, and this is most correct, in this form (with a dash!!)
Maintenance and repair:
Control
Content
Maintenance
And adding them up, the SUM OF THREE lines with a DASH before the words, this gives the TOTAL Amount in monetary terms of your PAYMENTS for 1m2, your total area of the apartment.
This organization is a legal entity (it can be of any organizational form) or individual entrepreneur ensuring proper management of an apartment building.
Reasonable management is aimed at protecting residents, making their stay as comfortable as possible, and providing them with high-quality housing and communal services. Management organizations must maintain common property and resolve issues related to its use.
The activities of management companies are regulated by the Housing Code of the Russian Federation. The rules according to which their work is carried out were approved by the Decree of the Government of Russia on May 15, 2013.
Income of housing and communal services management companies
The profit of the management company consists of several categories.
Separately, it is worth mentioning the major renovation. It is paid by the owners of the premises in apartment building(). The state can provide financial support to homeowners associations, management companies, housing cooperatives for overhaul.
Other material costs
This type of budget includes the following sections:
- purchase of raw materials, household supplies and other equipment that is necessary when providing services to apartment buildings;
- utilities that are consumed by the office of the management organization itself;
- rent non-residential premises, which the management company or depreciation deductions use;
- transport and other types of services.
Income and loss estimate
This document is a clear document according to which the management company’s budget will receive income and deduct expenses. An estimate is one of the simplest financial plans.
The management company is obliged to fulfill a number of requirements to the owners of residential premises. These responsibilities are clearly stated in the agreement between residents and the organization.
The estimate clearly states all the items (corresponding to the responsibilities) that lead to the expenditure and revenue side of the budget. When drawing up an estimate, the area of the entire house, the number of residential and non-residential premises are taken into account. The estimate includes the following items:
- Payments to resource supply companies. There is a agreement between the management organization and these companies. Based on it, the payment amount is calculated.
- Expenses related to the maintenance of common property– this includes work on cleaning adjacent areas and common areas (elevators, entrances), preparing for winter period time, etc.
- Home renovation costs– payment for the services of contractors carrying out repair work.
- Expenses related to the work of the management company itself. This item includes material costs in the management company, deductions for wages other social needs of employees, depreciation various equipment, used by the management company, other expenses that are associated with the provision of home maintenance services.
- Expenses allocated for major repairs– payment for the services of contractors performing major repairs.
The management company must provide an estimate upon request of the property owner. It would be better if the residents contact the management organization collectively.
Procedure for providing subsidies
The state provides subsidies that are aimed at reimbursing the costs associated with the maintenance of public utility (social, energy, customs and other) infrastructure.
Subsidies are provided at a time and can only be used to compensate for losses.. Providing Money is based on an agreement concluded between the management company and the Russian Ministry of Economic Development.
The contract specifies the amount of the subsidy, the time of payment, special purpose, deadlines for submitting reports on the use of funds, etc. In order to receive a subsidy, the management company must provide the relevant documents to the ministry.
There is subsidization for major home repairs. Management companies can receive subsidies for its implementation. To do this, organizations must have the following criteria:
- companies should not have ;
- the decision on the need for major repairs must be made by the owners at a general meeting;
- conducting an examination technical condition home, where the conclusion will indicate the need for major repairs.
Subsidies can only be provided if certain major repairs are carried out:
- contractors must repair damage load-bearing structures Houses;
- damage must be repaired after emergency situations(fires, floods);
- remove deformations and collapses of individual structural parts of the house.
Management organizations must send written request to MU DMIB with documents confirming the need for major repairs, and wait for the issue to be resolved.
Maintaining the budget of a management organization is an important activity carried out by accountants. All companies provide reports and pay appropriate taxes.
Documentation, revenue and expenditure parts of the budget are checked by the tax inspectorate, so it is necessary to comply with all rules for maintaining a budget.
If you find an error, please highlight a piece of text and click Ctrl+Enter.
Housing and communal services is a branch of the service sector and the most important part of the territorial infrastructure, which determines the living conditions of a person, primarily the comfort of housing, its engineering improvements, the quality and reliability of transport, communications, household and other services, on which the state of health and quality of life depend and social climate in populated areas.
Housing and communal services includes the following sub-sectors: housing (housing sector); hotel industry; public utilities, providing resource support for the housing stock and other buildings and premises (water supply, heat supply, gas supply, electricity supply), cleaning and improvement of the territories of settlements (maintenance of road and bridge facilities, landscaping, garbage removal and disposal, sewerage, etc. ).
Housing and communal services income consists of: basic operational, other operational, compensatory nature and income from non-operational self-supporting activities.
The main operating income includes:
payment for the use of residential premises, including receipts from residents of privatized apartments and housing associations accepted for maintenance; rent from the rental of residential and non-residential premises included in the fixed assets of the enterprise's housing stock (used to pay off losses on its maintenance).
Other operating income and compensatory income include: fees from tenants of non-residential premises to cover operating costs; fees for disposal and removal of solids household waste; fee for services for calculating subsidies;
receipts from enterprises and organizations in order to reimburse expenses for conducting settlements with the population; receipts from enterprises and organizations for servicing in-house networks and equipment;
receipts from enterprises and organizations for maintenance, operation and testing of devices for group flow metering and regulation of water and heat energy, etc.
The main expenses of housing and communal services are the costs associated with the provision of relevant housing and communal services:
– expenses for maintenance of residential premises;
– costs of production and sale of thermal energy;
– water supply costs;
– costs for waste disposal and treatment;
– costs for removal and disposal of solid household waste and
Sources of financing housing and communal services expenses are own funds and budget funds.
14.3 Budget expenditures on housing and communal services, the procedure for their planning
Planning of expenses for housing and communal services provided to the population living in the housing stock served by housing and communal services organizations.
For the calculation of all budgetary and non-budgetary sources of reimbursement of expenses for housing and communal services provided to the population living in the housing stock served by housing and communal services organizations (including expenses for the development of these organizations), expenses calculated according to planned prices formed in the manner determined Council of Ministers of the Republic of Belarus (hereinafter referred to as costs at planned prices).
Budget sources for reimbursement of part of expenses at planned prices when forming a draft budget for the next financial year are:
– subsidies for reimbursement of part of costs at cost;
– subsidies for expenses of housing and communal services organizations that are not included in the cost of housing and communal services provided to the population.
When forming the draft budget for the next financial year, the financial departments and the Ministry of Housing and Communal Services submit to the Ministry of Finance a calculation of the sources of reimbursement of expenses for the organizations served by the system of the Ministry of Housing and Communal Services by the types of housing and communal services provided to the population. This calculation reflects the following main indicators:
– supply of services to the population (thousand cubic meters, thousand Gcal, thousand sq. m, thousand people);
– cost per unit of services (rubles);
– planned price per unit of services (rubles);
– the amount of expenses for housing and communal services at planned prices;
– sources of cost reimbursement, including subsidies for reimbursement of part of costs at cost; subsidies for expenses not included in the cost price; income from the population at fixed tariffs; rental income (net of taxes); shifting part of the costs of utility services for the population to legal entities; other own income of housing and communal services organizations.
Total costs at cost are initially (calculated) determined by the Ministry of Finance of the Republic of Belarus when forming the draft budget based on the planned cost per unit of production (1 sq. m., 1 Gcal, 1 cubic meter, etc.) for each type of housing services provided to the population -utilities based on calculations submitted by the Ministry of Housing and Communal Services of the Republic of Belarus, financial departments of regional (Minsk City) executive committees, as well as taking into account macroeconomic indicators reported in the prescribed manner by the Ministry of Economy of the Republic of Belarus.
When calculating planned prices, regional (Minsk city) housing and communal services departments are required to ensure:
– taking into account cost savings as a result of optimizing the structure of subordinate housing and communal services organizations, their number, saving fuel and energy resources and other measures;
– calculations of the necessary increase in tariffs for housing and communal services provided to the population, taking into account the indicator for the level of cost recovery by the population, provided for by the estimated budget indicators, communicated by the Ministry of Finance to the regional (Minsk City) executive committees, for utilities for legal entities, tariffs for other paid services provided to the population and legal entities - in order to ensure that expenses at planned prices are fully funded by sources.
The costs of heat supply to the population are presented by type of heat source ( thermal energy own, departmental, organizations of the Belarusian State Energy Concern (Belenergo). At the same time, the costs of thermal energy purchased by housing and communal services organizations from Belenergo organizations include costs associated with the transportation of thermal energy from the boundaries of the balance sheet of heat networks of energy-saving organizations of the Belenergo system and organizations of the Ministry of Housing and Communal Services to the final consumer (population) including:
– costs of maintaining and repairing heating networks, including hot water and intra-house ones;
– costs of maintaining central and individual heating points and engineering equipment taking into account the costs of repairing and checking group heat energy metering devices and its regulation systems;
– costs of technological consumption of thermal energy associated with its transportation to the final consumer (population).
When preparing the draft budget, the Ministry of Finance forms a consolidated calculation of planned costs by region and the city of Minsk for housing and communal services provided to the population.
The Ministry of Finance has the right, if necessary, to request additional calculations and justifications.
The level of reimbursement of costs for housing and communal services provided to the population at the expense of local budgets, adopted in the Budget Law for the next financial year, determines the share of reimbursement of planned costs with budget subsidies: it is planned to finance only part of the planned costs taken into account when forming the budget from the budget. The estimated volumes of subsidies to housing and communal services organizations for the housing stock they serve (housing and utility services) are determined by the Ministry of Finance as a share of the planned costs for the next financial year for the region as a whole (Minsk).
Also, when calculating budget subsidies for housing and communal services organizations, expenses related to the provision of housing and communal services to the population that are not included in the cost price are planned.
The estimated volumes of budget subsidies for expenses of housing and communal services organizations that are not attributable to the cost of housing and communal services provided to the population are determined annually by the Ministry of Finance as a percentage of the planned costs at the cost of housing and communal services provided to the population:
for heat supply – 2%;
for water supply – 3.5%;
for water disposal (sewerage) – 3.5%;
for maintenance of housing stock - 5%;
for collection, removal and disposal of solid household waste - 5%;
for the use of elevators – 5%.
When forming the budgets of regions and the city of Minsk, regional, Minsk city Councils of Deputies or, on their instructions, regional, Minsk city executive committees may provide for districts (cities of regional subordination) deviations in the level of cost recovery by budget subsidies; at the same time, in the region as a whole (Minsk), the share of reimbursement of planned costs must correspond to the level provided for in the Budget Law for the corresponding financial year.
Regional, Minsk City Councils of Deputies or, on their instructions, executive committees, when executing and clarifying the budgets of regions and the city of Minsk, can clarify the planned costs adopted in the consolidated calculation of planned costs formed by the Ministry of Finance. It is also possible to clarify planned costs between certain types housing and communal services. Based on written requests from the district (city) executive committee, an increase in the planned costs of districts (cities) of regional subordination can be carried out. Changes in the updated planned costs at the level of districts (cities, except Minsk) relative to those provided for during the formation and refinement of the budget of the region (Minsk) are carried out due to their redistribution between individual types of housing and communal services provided to the population, without an increase in the region as a whole ( city, except Minsk).
Planned costs for the region (Minsk) during the next financial year can be independently increased relative to the initial ones by the regional (Minsk city) Councils of Deputies or on their instructions by the regional (Minsk city) executive committees, but not more than 2 percent of the initial planned costs , and the additional budgetary allocations necessary in this regard are sought at the local level in the manner prescribed by law. An increase in planned costs is possible only if there are sources to cover them.
During the financial year, but no more than once a quarter, in agreement with the Ministry of Housing and Communal Services, a more significant increase in planned costs is allowed (during the year - up to 10 percent of the initial planned costs) in the region as a whole (Minsk). When a positive decision is made to increase planned costs, at the request of the regional (Minsk city) Council of Deputies or on its instructions from the regional (Minsk city) executive committee, the Ministry of Housing and Communal Services adopts a corresponding order, copies of which and all calculations and justifications for it are submitted within a week Ministry of Housing and Communal Services Ministry of Finance.
The amount of excess of actual costs over planned costs is above-plan costs. When determining the volume of budget financing, excess costs in the reporting and subsequent financial years are not taken into account.
The reasons on which the Ministry of Housing and Communal Services has the right to agree on an increase in planned costs are:
– excess of the actual level of inflation relative to that planned during the preparation of the draft budget (according to official data of the Ministry of Statistics and Analysis of the Republic of Belarus);
– acceptance of housing stock and facilities serving it engineering infrastructure to the balance of the Councils of Deputies in excess of the volumes planned during the formation of the draft budget - with documentary confirmation of the fact of the said acceptance;
– excess prices (tariffs) for fuel and energy resources imported into the Republic of Belarus relative to those accepted when calculating planned costs;
– causes of natural and man-made nature (flood, earthquake, major accidents at production facilities and other natural disasters; long-term (more than a month) presence of average daily temperatures during the heating season in the region (Minsk) is lower than the statistical average, which must be documented by the authorities Ministries natural resources and security environment The Republic of Belarus);
– an increase in costs due to the introduction of changes to the legislation of the Republic of Belarus that affect the procedure for determining the cost price.
If the costs incurred in the reporting period exceed the planned ones, the financial departments (administrations) are obliged to conduct an analysis of cost items and types of services and, if necessary, suspend the financing of expenses not attributable to the cost price at the expense of budget subsidies, and notify the relevant housing and communal services organization in writing.
The grounds for termination of the notification are:
– full reimbursement of actual costs for housing and communal services provided to the population in the next reporting period from available sources of financing (budget, income from the population, rent, shifting costs to legal entities, etc.), which must be confirmed by a report in the established form;
– recognition of actually incurred costs as planned: either by increasing planned costs (annual) for housing and communal services provided to the population in the manner established by this Instruction, with a simultaneous necessary increase in planned costs for their specific type(s); or according to the decision of the relevant Council of Deputies (on its instructions - the executive committee, the district administration in the city) on the redistribution of planned costs (annual) between various types housing and communal services provided to the population within the relevant district (city of regional subordination, district in the city); or by specifying the annual financial plan the relevant housing and communal services organization (quarterly redistribution of planned costs for the current year), agreed upon with the financial department (management).
The relevant housing and communal services organization is obliged to inform the higher-level economic management body in writing within a week about the clarification of the financial plan.
Planning expenses for housing and communal services provided to citizens living in housing stock not serviced by housing and communal services.
When forming the draft budget, the Ministry of Finance of the Republic of Belarus, together with the Ministry of Housing and Communal Services of the Republic of Belarus, determines the estimated standards for losses for the housing stock not serviced by housing and communal services, which are used to determine the estimated indicators of the budgets of the regions and the city of Minsk for the next financial year.
Estimated standards for losses are determined in rubles: for maintenance and heating - per one square meter the total area of housing using an increasing factor for dormitories; for hot and cold water supply, sewerage, use of elevators, as well as collection, removal and disposal of solid household waste - per resident. Estimated standards for losses must be established in the same amount for all regions and the city of Minsk for all specified housing and communal services, except for heating and hot water supply services.
When forming the draft budget of the region, Minsk financial management the regional executive committee, the Minsk city executive committee establishes estimated standards for losses used to determine the estimated indicators of the budgets of districts (cities of regional subordination), and takes into account the necessary funds in the estimated indicators of lower budgets in accordance with these standards.
At the same time, it is allowed to change the approaches relative to those used in determining the estimated standards for losses: it is allowed to establish standards for utilities per unit of consumed utilities (1 cubic meter of water, wastewater, solid household waste; 1 Gcal of thermal energy), for each type of housing -utilities they can be differentiated by region (cities of regional subordination).
At the district level (city of regional subordination), decisions of local executive and administrative bodies approve (revise) standards for losses of housing stock not serviced by housing and communal services for each type of housing and communal services. Local executive and administrative bodies have the right to establish differentiated standards for losses for certain groups of housing stock not serviced by housing and communal services (for example, for the maintenance of houses of housing cooperatives or the housing stock of industrial enterprises), as well as in exceptional cases - for individual organizations.
The directions for spending budget allocations for the housing stock not serviced by housing and communal services are:
– reimbursement of part of the costs to organizations for implementation Maintenance residential buildings;
– reimbursement to organizations of part of the costs associated with the provision of public services to the population;
– reimbursement of part of the expenses to organizations of all forms of ownership, except for organizations included in the system of the Ministry of Energy of the Republic of Belarus, in connection with their provision of utility services at the tariffs established for the population.
