, dated 04/27/2012 N 55n, dated 04/06/2015 N 57n)

1. Approve the attached Regulation on accounting "Income of the organization" PBU 9/99.

Minister of Finance
Russian Federation
M. Zadornov

APPROVED
by order
Ministry of Finance
Russian Federation
dated May 6, 1999 N 32n

REGULATION ON ACCOUNTING "INCOME OF THE ORGANIZATION" PBU 9/99

I. General provisions

1. This Regulation establishes the rules for the formation in accounting of information on the income of commercial organizations (except for credit and insurance organizations) that are legal entities under the legislation of the Russian Federation.

In relation to this Regulation (except for state (municipal) institutions), income from entrepreneurial and other activities is recognized. (as amended by the Orders of the Ministry of Finance of the Russian Federation dated December 30, 1999 N 107n, dated October 25, 2010 N 132n)

2. Income of an organization is recognized as an increase in economic benefits as a result of receipt of assets (cash, other property) and (or) repayment of obligations, leading to an increase in the capital of this organization, with the exception of contributions from participants (property owners).

3. For the purposes of this Regulation, receipts from other legal entities and individuals are not recognized as income of the organization:

amounts of value added tax, excises, sales tax, export duties and other similar obligatory payments;

under commission agreements, agency and other similar agreements in favor of the committent, principal, etc.;

in the order of advance payment for products, goods, works, services;

advances on account of payment for products, goods, works, services;

as a pledge, if the agreement provides for the transfer of the pledged property to the pledgee;

in repayment of a loan, a loan granted to a borrower.

4. The income of the organization, depending on their nature, the conditions for obtaining and the areas of activity of the organization, are divided into:

a) income from ordinary activities;

b) other income; (as amended by the Order of the Ministry of Finance of the Russian Federation of September 18, 2006 N 116n)

c) the item is excluded. (as amended by the Order of the Ministry of Finance of the Russian Federation of September 18, 2006 N 116n)

For the purposes of this Regulation, income other than income from ordinary activities is considered to be other income. (as amended by the Order of the Ministry of Finance of the Russian Federation of September 18, 2006 N 116n)

For accounting purposes, the organization independently recognizes receipts as income from ordinary activities or other receipts based on the requirements of this Regulation, the nature of its activities, the type of income and the conditions for receiving them.

II. Income from ordinary activities

5. Income from ordinary activities is the proceeds from the sale of products and goods, receipts associated with the performance of work, the provision of services (hereinafter - the proceeds).

In organizations whose subject of activity is the provision for a fee for temporary use (temporary possession and use) of their assets under a lease agreement, revenues are considered to be receipts, the receipt of which is associated with this activity (rent).

In organizations whose subject of activity is the granting for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property, revenues are considered to be receipts that are associated with this activity (license payments (including royalties) for the use of intellectual property objects).

In organizations whose subject of activity is participation in the authorized capitals of other organizations, revenues are considered to be receipts, the receipt of which is associated with this activity.

Income received by an organization from the provision for a fee for temporary use (temporary possession and use) of its assets, rights arising from patents for inventions, industrial designs and other types of intellectual property, and from participation in the authorized capital of other organizations, when this is not the subject activities of the organization are classified as other income. (as amended by the Order of the Ministry of Finance of the Russian Federation of September 18, 2006 N 116n)

6. Proceeds are accepted for accounting in an amount calculated in monetary terms, equal to the amount of receipt of funds and other property and (or) the amount of accounts receivable (subject to the provisions of paragraph 3 of these Regulations).

If the amount of receipt covers only part of the proceeds, then the proceeds accepted for accounting is determined as the sum of the receipt and receivables (in the part not covered by the receipt).

6.1. The amount of receipts and (or) receivables is determined based on the price established by the agreement between the organization and the buyer (customer) or user of the organization's assets. If the price is not provided for in the contract and cannot be set based on the terms of the contract, then to determine the amount of receipts and (or) receivables, the price at which, in comparable circumstances, the organization usually determines revenue in relation to similar products (goods, works, services) is accepted or provision for temporary use (temporary possession and use) of similar assets.

6.2. When selling products and goods, performing work, rendering services on the terms of a commercial loan provided in the form of deferral and installment payment, the proceeds are accepted for accounting in the full amount of receivables.

6.3. The amount of receipts and (or) receivables under agreements providing for the fulfillment of obligations (payment) in non-monetary means is accepted for accounting at the cost of goods (values) received or to be received by the organization. The cost of goods (values) received or to be received by an organization is established on the basis of the price at which, in comparable circumstances, the organization usually determines the cost of similar goods (values).

If it is impossible to establish the cost of goods (values) received by the organization, the amount of receipts and (or) receivables is determined by the cost of products (goods) transferred or to be transferred by the organization. The cost of products (goods) transferred or to be transferred by the organization is established on the basis of the price at which, in comparable circumstances, the organization usually determines revenue in relation to similar products (goods).

6.4. In the event of a change in a contractual obligation, the initial amount of proceeds and/or receivables is adjusted based on the value of the asset to be received by the entity. The cost of an asset to be received by an entity is determined by reference to the price at which, in comparable circumstances, the entity would normally measure the value of similar assets.

6.5. The amount of receipts and (or) receivables is determined taking into account all the discounts (capes) provided to the organization in accordance with the contract.

6.6. Item excluded. (as amended by the Order of the Ministry of Finance of the Russian Federation of November 27, 2006 N 156n)

6.7. When forming, in accordance with the accounting rules, reserves for doubtful debts, the amount of revenue does not change.

III. Other supply

7. Other income are: (as amended by the Order of the Ministry of Finance of the Russian Federation of September 18, 2006 N 116n)

receipts related to the provision for a fee for temporary use (temporary possession and use) of the organization's assets (subject to the provisions of paragraph 5 of these Regulations); (as amended by the Order of the Ministry of Finance of the Russian Federation of 30.03.2001 N 27n)

receipts related to the granting for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property (subject to the provisions of paragraph 5 of this Regulation); (as amended by the Order of the Ministry of Finance of the Russian Federation of 30.03.2001 N 27n)

receipts related to participation in the authorized capitals of other organizations (including interest and other income on securities) (subject to the provisions of paragraph 5 of these Regulations); (as amended by the Order of the Ministry of Finance of the Russian Federation of 30.03.2001 N 27n)

profit received by the organization as a result of joint activities (under a simple partnership agreement);

proceeds from the sale of fixed assets and other assets other than cash (except for foreign currency), products, goods;

interest received for the provision of the organization's funds for use, as well as interest for the bank's use of funds held on the organization's account with this bank.

8. Paragraph - Excluded. (as amended by the Order of the Ministry of Finance of the Russian Federation of September 18, 2006 N 116n)

fines, penalties, forfeits for violation of the terms of contracts;

assets received free of charge, including under a donation agreement;

receipts in compensation for losses caused to the organization;

profit of previous years, revealed in the reporting year;

amounts of accounts payable and depositor's debts for which the limitation period has expired;

exchange differences;

the amount of revaluation of assets; (as amended by the Order of the Ministry of Finance of the Russian Federation of 30.03.2001 N 27n)

Other income. (as amended by the Order of the Ministry of Finance of the Russian Federation of September 18, 2006 N 116n)

9. Other income is also income arising as a result of emergency circumstances of economic activity (natural disaster, fire, accident, nationalization, etc.): the cost of material assets remaining from the write-off of assets unsuitable for restoration and further use, etc. . (as amended by the Order of the Ministry of Finance of the Russian Federation of September 18, 2006 N 116n)

10. For accounting purposes, the amount of other income is determined in the following order:

10.1. The amount of proceeds from the sale of fixed assets and other assets other than cash (except for foreign currency), products, goods, as well as the amount of interest received for the provision of funds for use by the organization, and income from participation in the authorized capital of other organizations (when this is not the subject of the organization's activity) is determined in the manner similar to that provided for in paragraph 6 of these Regulations.

10.2. Fines, penalties, forfeits for violation of the terms of contracts, as well as compensation for losses caused to the organization are accepted for accounting in amounts awarded by the court or recognized by the debtor.

10.3. Assets received free of charge are accepted for accounting at market value. The market value of the assets received free of charge is determined by the organization on the basis of the prices valid on the date of their acceptance for accounting for this or a similar type of assets. Data on prices in force on the date of acceptance for accounting must be documented or confirmed by an examination.

10.4. Accounts payable, for which the limitation period has expired, is included in the organization's income in the amount in which this debt was reflected in the organization's accounting records.

10.5. The amounts of revaluation of assets are determined in accordance with the rules established for the revaluation of assets.

10.6. Other receipts are accepted for accounting in actual amounts.

11. Other receipts are subject to crediting to the organization's profit and loss account, except for cases when the accounting rules establish a different procedure.

IV. Revenue recognition

12. Revenue is recognized in accounting under the following conditions:

a) the entity has a right to receive the proceeds arising from a specific contract or otherwise appropriately evidenced;

b) the amount of proceeds can be determined;

c) there is confidence that as a result of a particular transaction there will be an increase in the economic benefits of the organization. The certainty that as a result of a particular transaction there will be an increase in the economic benefits of the organization, there is a case when the organization received an asset in payment, or there is no uncertainty regarding the receipt of the asset;

d) the right of ownership (possession, use and disposal) of the product (goods) has passed from the organization to the buyer or the work has been accepted by the customer (the service has been rendered);

e) the costs incurred or to be incurred in connection with this transaction can be determined.

If at least one of the named conditions is not fulfilled in relation to cash and other assets received by the organization in payment, then the organization's accounting records are recognized as accounts payable, and not revenue.

In order to recognize in accounting the proceeds from the provision for a fee for temporary use (temporary possession and use) of one's assets, rights arising from patents for inventions, industrial designs and other types of intellectual property and from participation in the authorized capital of other organizations, the conditions must be simultaneously met defined in subparagraphs "a)", "b)" and "c)" of this paragraph.

Organizations that are entitled to apply simplified accounting methods, including simplified accounting (financial) statements, may recognize revenue as funds are received from buyers (customers) subject to the conditions specified in subparagraphs "a", "b", "c" and "e" of this paragraph. (As amended by the Orders of the Ministry of Finance of the Russian Federation dated November 8, 2010 N 144n, dated April 27, 2012 N 55n, dated April 6, 2015 N 57n)

13. The organization may recognize in accounting the proceeds from the performance of work, the provision of services, the sale of products with a long production cycle as the work, service, product is ready or upon completion of the work, the provision of services, the manufacture of products as a whole.

The proceeds from the performance of a specific work, the provision of a specific service, the sale of a specific product are recognized in accounting as soon as they are ready, if it is possible to determine the readiness of the work, service, product.

In relation to different in nature and conditions for the performance of work, the provision of services, the manufacture of products, an organization may simultaneously apply in one reporting period different methods of recognition of revenue provided for in this paragraph.

14. If the amount of proceeds from the sale of products, the performance of work, the provision of services cannot be determined, then it is accepted for accounting in the amount of the expenses recognized in accounting for the manufacture of these products, the performance of this work, the provision of this service, which will subsequently be reimbursed to the organization .

15. Rent, license payments for the use of intellectual property (when it is not the subject of the organization's activity) are recognized in accounting based on the assumption of temporary certainty of the facts of economic activity and the terms of the relevant agreement.

Rent, license payments for the use of intellectual property (when this is not the subject of the organization's activity) are recognized in accounting in the manner similar to that provided for in paragraph 12 of this Regulation.

16. Other receipts are recognized in accounting in the following order:

proceeds from the sale of fixed assets and other assets other than cash (except for foreign currency), products, goods, as well as interest received for the provision of funds to the organization for use, and income from participation in the authorized capital of other organizations (when this is not the subject of the organization's activity) - in the manner similar to that provided for in paragraph 12 of these Regulations. At the same time, for accounting purposes, interest is accrued for each expired reporting period in accordance with the terms of the agreement;

fines, penalties, forfeits for violation of the terms of contracts, as well as compensation for losses caused to the organization - in the reporting period in which the court issued a decision on their recovery, or they were recognized as a debtor;

amounts of accounts payable and depository debts for which the limitation period has expired - in the reporting period in which the limitation period has expired;

revaluation amounts of assets - in the reporting period to which the date, as of which the revaluation was made, refers;

other receipts - as they are formed (revealed).

V. Disclosure of information in financial statements

17. As part of information about the accounting policy of the organization in the financial statements, at least the following information is subject to disclosure:

a) on the procedure for recognizing the organization's revenue;

b) on the method of determining the readiness of works, services, products, the proceeds from the performance, provision, sale of which are recognized as they are ready.

18. In the statement of financial results, the organization's income for the reporting period is reflected with a division into revenue and other income. (as amended by Orders of the Ministry of Finance of the Russian Federation

b) income and related expenses arising from the same or similar fact of economic activity (for example, the provision of temporary use (temporary possession and use) of its assets) are not significant for characterizing the financial position of the organization.

19. With respect to proceeds received as a result of the performance of contracts providing for the fulfillment of obligations (payment) in non-cash funds, at least the following information shall be disclosed:

a) the total number of organizations with which these contracts are carried out, indicating the organizations that account for the bulk of such revenue;

b) the share of revenue received under the specified agreements with related organizations;

c) a method for determining the cost of products (goods) transferred by the organization.

20. Other income of the organization for the reporting period, which, in accordance with the accounting rules, are not credited to the profit and loss account, are subject to disclosure in the financial statements separately.

21. The construction of accounting should provide the possibility of disclosing information about the organization's income in the context of current, investment and financial activities.

Chart of accounts for financial and economic activities of organizations and instructions for its use, approved. by order of the Ministry of Finance of the Russian Federation of October 31, 2000 No. 94n (subject to subsequent changes and additions of November 8, 2010).

4. Bakholdina I. V. Accounting financial accounting.: textbook-M.: FORUM: INFRA-M, 2013.-320s.- (Higher education: Bachelor's degree).

5. Accounting financial accounting: a textbook (under the editorship of Sapozhnikova N.G.) - M .: INFRA-M, 2013.-505s.

6. Accounting financial accounting: textbook (under the editorship of Hetman G.) M .: INFRA-M, 2013.-717 p.

7. Accounting financial accounting: textbook (under the editorship of Babaev Yu. A-4th ed. M .: Vuzovsky textbook: INFRA-M, 2012.-576s

8. Erofeeva V.A. Accounting. Lecture notes. - M.: -192 p.

9. Erofeeva V.A. Accounting / V.A. Erofeeva, O.V. Timofeeva - M .: Higher education, 2010

10. Pogorelova M. Ya. Accounting (financial) accounting. Theory and practice: educational and practical guide - M .: RIOR: INFRA-M, 2013.-328s.- (Higher education: Bachelor's degree).

11. Rogulenko T. M. Accounting financial accounting - M. KNORUS, 2011. - p. 420

12. Saygidmagomedov A.M. Accounting financial accounting in agriculture: a textbook - M .: Forum: INFRA-M, 2013.-768s.- (Higher education: Bachelor's degree. Master's degree).

13. Frolova T.A. Accounting: lecture notes - Taganrog: TTI SFU, 2010. - p. 315

14. Khoruzhy L.I., Rastorgueva R.N. Accounting - M .: KolosS, 2010. - p. 218

Attachment 1

Enterprise accounting policy

The organization of accounting in the Promprivod Limited Liability Company (hereinafter referred to as the Enterprise) is carried out in accordance with the Law of the Russian Federation "On Accounting", as well as in accordance with the current RAS.

Accounting at the enterprise is maintained by the accounting department;

1. The fixed assets of an enterprise include tangible assets used as means of labor operating for a long time both in the sphere of material production and in the non-production sphere, having a natural-material form and corresponding to the nomenclature specified in paragraphs. 46-47 of the Regulations on accounting and reporting in the Russian Federation, as well as in accordance with the classifier of fixed assets (OKOF) OK 013-94.

1.1 Accounting for the acquisition of fixed assets and related overhead costs is carried out using account 08 "Investments in non-current assets" with the subsequent inclusion of the latter in the initial cost of fixed assets and is reflected in account 01 "Fixed assets".

1.2 The cost of fixed assets is repaid by accruing depreciation on a straight-line basis over the entire useful life of the facilities (clause 18 PBU 6/01). Fixed assets with a value of no more than 40,000 rubles per unit, as well as purchased books, brochures, etc. publications are allowed to be written off to production costs (sales expenses) as they are put into production or into operation. In order to ensure the safety of these objects in production or during operation, keep records according to inventory numbers.

1.3 The useful life of fixed assets is established upon acceptance of the expected performance or capacity, or the data of the registration certificate.

2. Intangible assets used for a long period (more than one year) in economic activity and generating income include exclusive rights belonging to the organization.

2.1 Accounting for the acquisition of intangible assets and related overhead costs is carried out using account 08 "Investments in non-current assets" with the subsequent inclusion of the latter in the initial cost of intangible assets and reflection on account 04 "Intangible assets".

2.2 The cost of intangible assets is repaid by monthly depreciation using account 05 "Depreciation of intangible assets" in a straight-line manner over the entire useful life (PBU 14/2007).

3. Data on fixed assets and intangible assets in the balance sheet are reflected at their residual value.

4. Accounting for inventories (raw materials, basic and auxiliary materials, fuel, purchased semi-finished products and components, household equipment, spare parts, containers used for packaging and transporting products (goods and other material resources) is carried out in accordance with clause 58 of the Regulation on Accounting and Reporting in the Russian Federation and the Instruction for Accounting for Materials at Enterprises of the Electrotechnical Industry of the Russian Federation (651.003-86), in accordance with the Accounting Regulation "Accounting for inventories" (PBU 5/01).

4.1 Analytical accounting of the acquisition and procurement of material assets is kept on account 10 "Materials".

4.2 Inventories are accepted for accounting at their actual cost, which is the sum of the actual costs of their acquisition, excluding VAT and other possible taxes (except as provided by the legislation of the Russian Federation).

4.3 To determine the actual cost of material assets upon posting, the following costs are included in the cost (clause 58 of the Regulations on Accounting and Reporting in the Russian Federation):

Payment of interest for the purchase on credit;

Mark-up (surcharges);

Customs fees, tariffs and duties;

Transportation, storage and delivery costs carried out by third parties;

commission fees.

4.4 When inventories are released into production and otherwise disposed of, they are assessed at the average cost (clause 16 PBU 5/01).

5. Accounting for production costs with a division into conditionally constant and conditionally variable is carried out on account 20 "Main production". The debit of account 20 reflects direct costs directly related to the production of products, the performance of work and the provision of services, as well as the costs of auxiliary production, indirect costs associated with the management and maintenance of the main production, and losses from marriage. The credit of account 20 reflects the amount of the actual cost of completed production, work performed and services. These amounts are written off from credit 20 of account 43 "Finished products".

6. Accounting for production costs that are auxiliary to the main production is carried out on account 23 "Auxiliary production".

7. Accounting for indirect costs for servicing the main and auxiliary production is carried out on account 25 "General production costs", which are distributed at the end of the month on account 20 "Main production". Accounting for management and business expenses that are not directly related to the process is kept on account 26 “General business expenses”. The indicated expenses are debited to the debit of account 90 “Sales” as conditionally fixed expenses in the manner regulated by the relevant regulatory enactments.

8. Products that have not passed all the stages stipulated by the technological processes, as well as incomplete products that have not passed tests and technical acceptance, are classified as work in progress and are accounted for in the balance sheet as direct expense items (clause 63, clause 64 of the Regulations on Accounting and Reporting in RF).

9. Expenses incurred in this reporting period, but related to future reporting periods, are accounted for on account 97 “Deferred expenses”, written off evenly during the period to which they relate.

10. Finished products are reflected in the balance sheet at the actual production cost (clause 59 of the Regulations on Accounting and Reporting in the Russian Federation).

11. Inventory assets intended for subsequent resale are recorded under account 41 "Goods". The rest of the goods are reflected in the balance sheet at the purchase price.

12. Commercial expenses are recognized in the cost of sold products, goods, works, services in full in the reporting year of their recognition. (clause 9 PBU 10/99 "Expenses of the organization").

13. Accounting for advances issued for the supply of material assets, performance of work, provision of services is kept on account 60 "Settlements with suppliers and contractors" in accordance with the chart of accounts.

14. The enterprise does not create a reserve for the repair of fixed assets. Production repair work is included at their actual cost in the composition of production costs of the reporting period in which they were performed.

15. The enterprise creates reserves for the payment of regular holidays.

16. The enterprise does not create a reserve for depreciation of material assets.

17. Accountable amounts for household expenses are issued at the request of the employee for a period of not more than 30 days, and are repaid within 3 days after hired personnel for a period of not more than 30 days and are repaid within 3 days after the employee arrives from a business trip.

18. In order to ensure the reliability of accounting and reporting data, the property and liabilities of the enterprise are subject to mandatory inventory (Order of the Ministry of Finance of the Russian Federation of June 13, 1995 No. 9, paragraphs 26-28 of the Regulations on Accounting in the Russian Federation).

Work in progress - 1 time per quarter as of April 1, July 1, October 1, January 1;

Precious metals - 1 time per quarter;

Calculations of payments to the budget, off-budget funds - quarterly, at the beginning of the next quarter;

Settlements with debtors and creditors - quarterly, at the beginning of the next quarter;

Balance accounts - at the end of the year;

Cash transactions - monthly.

19. Conducting an inventory when changing materially responsible persons on the day of receiving the transfer, when establishing theft or abuse, as well as damage to valuables, is mandatory for all structural divisions of the enterprise.

20. The technology for processing accounting information is produced at the enterprise in accordance with the approved workflow schedule.

21. Control over business operations, control over the conduct of financial and business operations is carried out by the head of the enterprise.

Annex 2

Extract from the charter of the enterprise

General provisions

1.1. Promprivod Limited Liability Company, hereinafter referred to as the "Company", was established and operates on the basis of this Charter, the Civil Code of the Russian Federation, the Federal Law "On Limited Liability Companies" dated February 8, 1998 N 14-FZ, as well as other applicable legislation. The company is considered established as a legal entity from the moment of its state registration in the prescribed manner.

1.2. The company is a business company, the authorized capital of which is divided into shares. The property liability of the Company and its participants is determined in accordance with the rules of Section 3 of these Articles of Association and in accordance with the current legislation.

1.3. Full corporate name of the Company in Russian:

Limited Liability Company "Proprivod".

Abbreviated name of the Company in Russian: Promprivod LLC.

1.4. Location of the legal entity:

Russian Federation, 428022, Cheboksary, sh Marposadskoe, d 1/, b.

1.5. The company was founded for an unlimited period.

1.6. In accordance with this Charter, the members of the Company may include individuals and organizations, including enterprises with the participation of foreign legal entities and citizens, as well as foreign legal entities and citizens recognizing the provisions of this Charter, who have paid their shares in its charter capital.

1.7. The Company has complete economic independence, separate property, has an independent balance sheet, settlement and other, including currency, bank accounts in Russia and abroad, independently acts as a participant in civil transactions on its own behalf, acquires and exercises property and personal non-property rights, bears responsibilities, can act as a plaintiff and defendant in the judiciary.

1.8. In the manner prescribed by law, the Company has the right to create organizations with the rights of a legal entity or participate in their creation.

1.9. The Company may have representative offices and branches in Russia and abroad, as well as participate in the capital of other legal entities. In the event of the establishment of branches and representative offices of the Company, these Articles of Association are amended to reflect information about the respective branches and representative offices.

1.10. To ensure its activities, the Company has a round seal with its name, letterheads, may have a trademark, a service mark registered in the prescribed manner, and other details with symbols.

Order of the Ministry of Finance of the Russian Federation of May 6, 1999 N 32n
"On approval of the Regulation on accounting "Income of the organization" PBU 9/99"

In pursuance of the Accounting Reform Program in accordance with International Financial Reporting Standards, approved by Decree of the Government of the Russian Federation of March 6, 1998 N 283, I order:

1. Approve the attached Regulation on accounting "Income of the organization" PBU 9/99.

Registration N 1791

Position
on accounting "Income of the organization" PBU 9/99
(approved by order of the Ministry of Finance of the Russian Federation of May 6, 1999 N 32n)

With changes and additions from:

December 30, 1999, March 30, 2001, September 18, November 27, 2006, October 25, November 8, 2010, April 27, 2012, April 6, 2015

I. General provisions

1. This Regulation establishes the rules for the formation in accounting of information on the income of commercial organizations (except for credit and insurance organizations) that are legal entities under the legislation of the Russian Federation.

With regard to this Regulation, non-profit organizations (except for state (municipal) institutions) recognize income from entrepreneurial and other activities.

2. Income of an organization is recognized as an increase in economic benefits as a result of receipt of assets (cash, other property) and (or) repayment of obligations, leading to an increase in the capital of this organization, with the exception of contributions from participants (property owners).

3. For the purposes of this Regulation, receipts from other legal entities and individuals are not recognized as income of the organization:

amounts of value added tax, excises, sales tax, export duties and other similar obligatory payments;

under commission agreements, agency and other similar agreements in favor of the committent, principal, etc.;

in the order of advance payment for products, goods, works, services;

advances on account of payment for products, goods, works, services;

as a pledge, if the agreement provides for the transfer of the pledged property to the pledgee;

in repayment of a loan, a loan granted to a borrower.

4. The income of the organization, depending on their nature, the conditions for obtaining and the areas of activity of the organization, are divided into:

a) income from ordinary activities;

b) other income;

For the purposes of this Regulation, income other than income from ordinary activities is considered to be other income.

For accounting purposes, the organization independently recognizes receipts as income from ordinary activities or other receipts based on the requirements of this Regulation, the nature of its activities, the type of income and the conditions for receiving them.

II. Income from ordinary activities

5. Income from ordinary activities is the proceeds from the sale of products and goods, receipts associated with the performance of work, the provision of services (hereinafter - the proceeds).

In organizations whose subject of activity is the provision for a fee for temporary use (temporary possession and use) of their assets under a lease agreement, revenues are considered to be receipts, the receipt of which is associated with this activity (rent).

In organizations whose subject of activity is the granting for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property, revenues are considered to be receipts that are associated with this activity (license payments (including royalties) for the use of intellectual property objects).

In organizations whose subject of activity is participation in the authorized capitals of other organizations, revenues are considered to be receipts, the receipt of which is associated with this activity.

Income received by an organization from the provision for a fee for temporary use (temporary possession and use) of its assets, rights arising from patents for inventions, industrial designs and other types of intellectual property, and from participation in the authorized capital of other organizations, when this is not the subject activities of the organization are classified as other income.

6. Proceeds are accepted for accounting in an amount calculated in monetary terms, equal to the amount of receipt of funds and other property and (or) the amount of accounts receivable (subject to the provisions of paragraph 3 of these Regulations).

If the amount of receipt covers only a part of the proceeds, then the proceeds accepted for accounting is determined as the sum of the receipt and receivables (in the part not covered by the receipt).

6.1. The amount of receipts and (or) receivables is determined based on the price established by the agreement between the organization and the buyer (customer) or user of the organization's assets. If the price is not provided for in the contract and cannot be set based on the terms of the contract, then to determine the amount of receipts and (or) receivables, the price at which, in comparable circumstances, the organization usually determines revenue in relation to similar products (goods, works, services) is accepted or provision for temporary use (temporary possession and use) of similar assets.

6.2. When selling products and goods, performing work, rendering services on the terms of a commercial loan provided in the form of deferral and installment payment, the proceeds are accepted for accounting in the full amount of receivables.

6.3. The amount of receipts and (or) receivables under contracts providing for the fulfillment of obligations (payment) in non-monetary means is accepted for accounting at the cost of goods (values) received or to be received by the organization. The cost of goods (values) received or to be received by an organization is established on the basis of the price at which, in comparable circumstances, the organization usually determines the cost of similar goods (values).

If it is impossible to establish the cost of goods (values) received by the organization, the amount of receipts and (or) receivables is determined by the cost of products (goods) transferred or to be transferred by the organization. The cost of products (goods) transferred or to be transferred by the organization is established on the basis of the price at which, in comparable circumstances, the organization usually determines revenue in relation to similar products (goods).

6.4. In the event of a change in a contractual obligation, the initial amount of proceeds and/or receivables is adjusted based on the value of the asset to be received by the entity. The cost of an asset to be received by an entity is determined by reference to the price at which, in comparable circumstances, the entity would normally measure the value of similar assets.

6.5. The amount of receipts and (or) receivables is determined taking into account all the discounts (capes) provided to the organization in accordance with the contract.

6.7. When forming, in accordance with the accounting rules, reserves for doubtful debts, the amount of revenue does not change.

III. Other supply

7. Other income are:

receipts related to the provision for a fee for temporary use (temporary possession and use) of the organization's assets (subject to the provisions of paragraph 5 of these Regulations);

receipts related to the granting for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property (subject to the provisions of paragraph 5 of this Regulation);

receipts related to participation in the authorized capitals of other organizations (including interest and other income on securities) (subject to the provisions of paragraph 5 of these Regulations);

profit received by the organization as a result of joint activities (under a simple partnership agreement);

proceeds from the sale of fixed assets and other assets other than cash (except for foreign currency), products, goods;

interest received for the provision of the organization's funds for use, as well as interest for the bank's use of funds held on the organization's account with this bank.

8. fines, penalties, forfeits for violation of the terms of contracts;

assets received free of charge, including under a donation agreement;

receipts in compensation for losses caused to the organization;

profit of previous years, revealed in the reporting year;

amounts of accounts payable and depositor's debts for which the limitation period has expired;

exchange differences;

the amount of revaluation of assets;

Other income.

9. Other income is also income arising as a result of emergency circumstances of economic activity (natural disaster, fire, accident, nationalization, etc.): the cost of material assets remaining from the write-off of assets unsuitable for restoration and further use, etc. .

10. For accounting purposes, the amount of other income is determined in the following order:

10.1. The amount of proceeds from the sale of fixed assets and other assets other than cash (except for foreign currency), products, goods, as well as the amount of interest received for the provision of funds for use by the organization, and income from participation in the authorized capital of other organizations (when this is not the subject of the organization's activity) is determined in the manner similar to that provided for in paragraph 6 of these Regulations.

10.2. Fines, penalties, forfeits for violation of the terms of contracts, as well as compensation for losses caused to the organization are accepted for accounting in amounts awarded by the court or recognized by the debtor.

10.3. Assets received free of charge are accepted for accounting at market value. The market value of the assets received free of charge is determined by the organization on the basis of the prices valid on the date of their acceptance for accounting for this or a similar type of assets. Data on prices in force on the date of acceptance for accounting must be documented or confirmed by an examination.

10.4. Accounts payable, for which the limitation period has expired, is included in the organization's income in the amount in which this debt was reflected in the organization's accounting records.

10.5. The amounts of revaluation of assets are determined in accordance with the rules established for the revaluation of assets.

10.6. Other receipts are accepted for accounting in actual amounts.

11. Other receipts are subject to crediting to the organization's profit and loss account, except for cases when the accounting rules establish a different procedure.

IV. Revenue recognition

12. Revenue is recognized in accounting under the following conditions:

a) the entity has a right to receive the proceeds arising from a specific contract or otherwise appropriately evidenced;

b) the amount of proceeds can be determined;

c) there is confidence that as a result of a particular transaction there will be an increase in the economic benefits of the organization. There is certainty that as a result of a particular transaction there will be an increase in the economic benefits of the organization, there is a case when the organization received an asset in payment or there is no uncertainty regarding the receipt of the asset;

d) the right of ownership (possession, use and disposal) of the product (goods) has passed from the organization to the buyer or the work has been accepted by the customer (the service has been rendered);

e) the costs incurred or to be incurred in connection with this transaction can be determined.

If at least one of the named conditions is not fulfilled in relation to cash and other assets received by the organization in payment, then the organization's accounting records are recognized as accounts payable, and not revenue.

In order to recognize in accounting the proceeds from the provision for a fee for temporary use (temporary possession and use) of their assets, rights arising from patents for inventions, industrial designs and other types of intellectual property and from participation in the authorized capital of other organizations, must be simultaneously observed the conditions specified in subparagraphs "a", "b" and "c" of this paragraph.

Organizations that are entitled to apply simplified accounting methods, including simplified accounting (financial) statements, may recognize revenue as funds are received from buyers (customers) subject to the conditions specified in subparagraphs "a", "b", "c" and "e" of this paragraph.

13. The organization may recognize in accounting the proceeds from the performance of work, the provision of services, the sale of products with a long production cycle as the work, service, product is ready or upon completion of the work, the provision of services, the manufacture of products as a whole.

The proceeds from the performance of a specific work, the provision of a specific service, the sale of a specific product are recognized in accounting as soon as they are ready, if it is possible to determine the readiness of the work, service, product.

In relation to different in nature and conditions for the performance of work, the provision of services, the manufacture of products, an organization may simultaneously apply in one reporting period different methods of recognition of revenue provided for in this paragraph.

14. If the amount of proceeds from the sale of products, the performance of work, the provision of services cannot be determined, then it is accepted for accounting in the amount of the expenses recognized in accounting for the manufacture of these products, the performance of this work, the provision of this service, which will subsequently be reimbursed to the organization .

15. Rent, license payments for the use of intellectual property (when it is not the subject of the organization's activity) are recognized in accounting based on the assumption of temporary certainty of the facts of economic activity and the terms of the relevant agreement.

Rent, license payments for the use of intellectual property (when this is not the subject of the organization's activity) are recognized in accounting in the manner similar to that provided for in paragraph 12 of this Regulation.

16. Other receipts are recognized in accounting in the following order:

proceeds from the sale of fixed assets and other assets other than cash (except for foreign currency), products, goods, as well as interest received for the provision of funds to the organization for use, and income from participation in the authorized capital of other organizations (when this is not the subject of the organization's activity) - in the manner similar to that provided for in paragraph 12 of these Regulations. At the same time, for accounting purposes, interest is accrued for each expired reporting period in accordance with the terms of the agreement;

fines, penalties, forfeits for violation of the terms of contracts, as well as compensation for losses caused to the organization - in the reporting period in which the court issued a decision on their recovery or they were recognized as a debtor;

amounts of accounts payable and depository debts for which the limitation period has expired - in the reporting period in which the limitation period has expired;

revaluation amounts of assets - in the reporting period to which the date, as of which the revaluation was made, refers;

other receipts - as they are formed (revealed).

V. Disclosure of information in financial statements

17. As part of the information on the accounting policy of the organization in the financial statements, at least the following information is subject to disclosure:

On financial results less expenses relating to these incomes, when:

a) the relevant accounting rules provide for or do not prohibit such recognition of income;

b) income and related expenses arising from the same or similar fact of economic activity (for example, the provision of temporary use (temporary possession and use) of its assets) are not significant for characterizing the financial position of the organization.

19. With regard to proceeds received as a result of the performance of contracts that provide for the fulfillment of obligations (payment) in other than cash, at least the following information is subject to disclosure:

a) the total number of organizations with which these contracts are carried out, indicating the organizations that account for the bulk of such revenue;

b) the share of revenue received under the specified agreements with related organizations;

c) a method for determining the cost of products (goods) transferred by the organization.

20. Other income of the organization for the reporting period, which, in accordance with the accounting rules, are not credited to the profit and loss account, are subject to disclosure in the financial statements separately.

21. The construction of accounting should provide the possibility of disclosing information about the organization's income in the context of current, investment and financial activities.

Order No. 33n dated May 6, 1999 on approval of the accounting regulations

“EXPENSES OF THE ORGANIZATION” PBU 10/99

In pursuance of the Accounting Reform Program in accordance with International Financial Reporting Standards, approved by Decree of the Government of the Russian Federation No. 283 dated March 6, 1998, I order:

Approve the attached Regulations on accounting "Expenses of the organization" PBU 10/99.

Minister of Finance

Russian Federation

M.Zadornov

Approved

Order of the Ministry of Finance of Russia

Regulation on accounting “organization expenses” PBU 10/99

(as amended by the Order of the Ministry of Finance of the Russian Federation of December 30, 1999 No. 107n)

General provisions

This Regulation establishes the rules for the formation in accounting of information on the expenses of commercial organizations (except for credit and insurance organizations) that are legal entities under the legislation of the Russian Federation.

With regard to this Regulation, non-profit organizations (except for budgetary institutions) recognize expenses for entrepreneurial and other activities. (as amended by the Order of the Ministry of Finance of the Russian Federation of December 30, 1999 No. 107n) (see text in the previous edition)

An organization’s expenses are recognized as a decrease in economic benefits as a result of the disposal of assets (cash, other property) and (or) the incurrence of liabilities, leading to a decrease in the capital of this organization, with the exception of a decrease in contributions by decision of participants (owners of property).

For the purposes of this Regulation, the disposal of assets is not recognized as an organization's expenses:

in connection with the acquisition (creation) of non-current assets (fixed assets, construction in progress, intangible assets, etc.);

contributions to the authorized (reserve) capitals of other organizations, the acquisition of shares of joint-stock companies and other securities not for the purpose of resale (sale);

transfer of funds (contributions, payments, etc.) related to charitable activities, expenses for sports events, recreation, entertainment, cultural and educational events and other similar events;

under commission agreements, agency and other similar agreements in favor of the committent, principal, etc.;

in the order of advance payment for inventories and other valuables, works, services;

in the form of advances, a deposit in payment for inventories and other valuables, works, services;

in repayment of a loan, a loan received by an organization.

For the purposes of this Regulation, the disposal of assets is referred to as payment.

The expenses of the organization, depending on their nature, conditions of implementation and activities of the organization, are divided into:

expenses for ordinary activities;

operating expenses;

non-operating expenses.

For the purposes of this Regulation, expenses other than expenses for ordinary activities are considered other expenses. Other expenses also include emergency expenses.

Expenses for ordinary activities

Expenses for ordinary activities are expenses associated with the manufacture of products and the sale of products, the purchase and sale of goods. Such expenses are also considered expenses, the implementation of which is associated with the performance of work, the provision of services.

In organizations whose subject of activity is the provision for a fee for temporary use (temporary possession and use) of their assets under a lease agreement, expenses for ordinary activities are expenses incurred in connection with this activity.

In organizations whose subject of activity is the granting for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property, expenses for ordinary activities are considered expenses incurred in connection with this activity.

In organizations whose subject of activity is participation in the authorized capitals of other organizations, expenses for ordinary activities are considered expenses, the implementation of which is associated with this activity.

Expenses, the implementation of which is associated with the provision for a fee for temporary use (temporary possession and use) of their assets, rights arising from patents for inventions, industrial designs and other types of intellectual property, and from participation in the authorized capital of other organizations, when this is not the subject of the organization's activities are related to operating expenses.

Expenses for ordinary activities are also considered to be the reimbursement of the cost of fixed assets, intangible assets and other depreciable assets carried out in the form of depreciation deductions.

Expenses for ordinary activities are accepted for accounting in an amount calculated in monetary terms, equal to the amount of payment in cash and in other form or the amount of accounts payable (subject to the provisions of paragraph 3 of these Regulations).

If the payment covers only a part of the recognized expenses, then the expenses accepted for accounting are determined as the sum of the payment and accounts payable (in the part not covered by the payment).

The amount of payment and (or) accounts payable is determined based on the price and conditions established by the contract between the organization and the supplier (contractor) or other counterparty. If the price is not provided for in the contract and cannot be established on the basis of the terms of the contract, then to determine the amount of payment or accounts payable, the price at which, in comparable circumstances, the organization usually determines the costs in relation to similar inventories and other valuables, works, services is accepted. or provision for temporary use (temporary possession and use) of similar assets.

When paying for acquired inventories and other valuables, works, services on the terms of a commercial loan provided in the form of a deferment and installment plan of payment, expenses are accepted for accounting in the full amount of accounts payable.

The amount of payment and (or) accounts payable under agreements providing for the fulfillment of obligations (payment) in non-monetary means is determined by the cost of goods (values) transferred or to be transferred by the organization. The cost of goods (values) transferred or to be transferred by the organization is established on the basis of the price at which, in comparable circumstances, the organization usually determines the cost of similar goods (values).

If it is impossible to establish the cost of goods (values) transferred or to be transferred by the organization, the amount of payment and (or) accounts payable under contracts providing for the fulfillment of obligations (payment) in non-monetary means is determined by the cost of products (goods) received by the organization. The cost of products (goods) received by the organization is established on the basis of the price at which, in comparable circumstances, similar products (goods) are purchased.

In the event of a change in the obligation under the contract, the initial amount of payment and (or) accounts payable is adjusted based on the value of the asset to be disposed of. The cost of an asset to be disposed of is based on the price at which an entity would normally charge similar assets in comparable circumstances.

The amount of payment and (or) accounts payable is determined taking into account all the discounts (capes) provided to the organization in accordance with the contract.

The amount of payment is determined (reduced or increased) taking into account the differences in amounts arising in cases where payment is made in rubles in an amount equivalent to the amount in foreign currency (conventional monetary units). The sum difference is understood as the difference between the ruble valuation of the actually made payment, expressed in foreign currency (conditional monetary units), calculated at the official or other agreed rate on the date of acceptance for accounting of the relevant accounts payable, and the ruble valuation of this payable, calculated at the official or other agreed exchange rate on the date of recognition of the expense in accounting.

Expenses for ordinary activities form:

expenses associated with the acquisition of raw materials, materials, goods and other inventories;

expenses arising directly in the process of processing (refining) inventories for the purposes of manufacturing products, performing work and providing services and selling them, as well as selling (reselling) goods (expenses for the maintenance and operation of fixed assets and other non-current assets, as well as maintaining them in good condition, selling expenses, management expenses, etc.).

When forming expenses for ordinary activities, they should be grouped according to the following elements:

material costs;

labor costs;

deductions for social needs;

depreciation;

other costs.

For the purposes of management in accounting, accounting of expenses by cost items is organized. The list of cost items is established by the organization independently.

For the purposes of formation by the organization of the financial result of activities from ordinary activities, the cost of goods sold, products, works, services is determined, which is formed on the basis of expenses for ordinary activities recognized both in the reporting year and in previous reporting periods, and carrying costs that have relation to the receipt of income in subsequent reporting periods, subject to adjustments depending on the characteristics of the production of products, the performance of work and the provision of services and their sale, as well as the sale (resale) of goods.

At the same time, commercial and administrative expenses may be recognized in the cost of sold products, goods, works, services in full in the reporting year of their recognition as expenses for ordinary activities.

The rules for accounting for costs for the production of products, the sale of goods, the performance of work and the provision of services in the context of elements and articles, the calculation of the cost of products (works, services) are established by separate regulations and Methodological Guidelines for Accounting.

Other expenses

Operating expenses are:

expenses associated with the provision for a fee for temporary use (temporary possession and use) of the organization's assets (subject to the provisions of paragraph 5 of these Regulations);

costs associated with the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property;

expenses associated with participation in the authorized capital of other organizations (subject to the provisions of clause 5 of these Regulations);

expenses associated with the sale, disposal and other write-off of fixed assets and other assets other than cash (except for foreign currency), goods, products;

interest paid by the organization for providing it with the use of funds (credits, loans);

expenses related to payment for services rendered by credit institutions;

other operating expenses.

Non-operating expenses are:

fines, penalties, forfeits for violation of the terms of contracts;

compensation for losses caused by the organization;

losses of previous years recognized in the reporting year;

the amount of receivables for which the limitation period has expired, other debts that are unrealistic to collect;

exchange differences;

the amount of depreciation of assets (excluding non-current assets);

other non-operating expenses.

Extraordinary expenses include expenses that arise as a result of extraordinary circumstances of economic activity (natural disaster, fire, accident, nationalization of property, etc.).

For accounting purposes, the amount of other expenses is determined in the following order.

The amount of expenses associated with the sale, disposal and other write-off of fixed assets and other assets other than cash (except for foreign currency), goods, products, as well as participation in the authorized capital of other organizations, with the provision for a fee for temporary use (temporary possession and use) of the organization's assets, rights arising from patents for inventions, industrial designs and other types of intellectual property (when this is not the subject of the organization's activity), interest paid by the organization for providing it with funds for use, as well as expenses associated with payment for services rendered by credit institutions are determined in the manner similar to that provided for in clause 6 of this Regulation.

Fines, penalties, forfeits for violation of the terms of contracts, as well as compensation for losses caused by the organization are accepted for accounting in amounts awarded by the court or recognized by the organization.

Accounts receivable for which the limitation period has expired, other debts that are unrealistic to collect, are included in the expenses of the organization in the amount in which the debt was reflected in the accounting of the organization.

Amounts of depreciation of assets (except for non-current assets) are determined in accordance with the rules established for the revaluation of assets.

Other expenses are subject to crediting to the profit and loss account of the organization, except for cases when the legislation or accounting rules establish a different procedure.

Recognition of expenses

Expenses are recognized in accounting under the following conditions:

the expense is made in accordance with a specific contract, the requirement of legislative and regulatory acts, business customs;

the amount of the expense can be determined;

there is confidence that as a result of a particular transaction there will be a decrease in the economic benefits of the organization. There is certainty that a particular transaction will reduce the entity's economic benefits when the entity has transferred the asset, or there is no uncertainty about the transfer of the asset.

If at least one of the named conditions is not fulfilled in relation to any expenses incurred by the organization, then the organization's accounting records recognize receivables.

Depreciation is recognized as an expense based on the depreciation expense based on the value of the depreciable assets, their useful lives and the entity's depreciation methods.

Expenses are subject to recognition in accounting, regardless of the intention to receive revenue, operating or other income and from the form of the expenditure (cash, in kind and other).

Expenses are recognized in the reporting period in which they occurred, regardless of the time of actual payment of funds and other form of implementation (assuming the temporal certainty of the facts of economic activity).

If the organization has adopted, in permitted cases, the procedure for recognizing revenue from the sale of products and goods not as the transfer of ownership, use and disposal of the delivered products, goods sold, work performed, services rendered, but after the receipt of funds and other forms of payment, then expenses are recognized after the debt is settled.

Expenses are recognized in the income statement:

taking into account the relationship between expenses incurred and receipts (correspondence of income and expenses);

by their reasonable distribution between the reporting periods, when the expenses cause the receipt of income during several reporting periods and when the relationship between income and expenses cannot be clearly determined or is determined indirectly;

for expenses recognized in the reporting period, when it becomes certain that they do not receive economic benefits (income) or receive assets;

regardless of how they are accepted for the purposes of calculating the taxable base;

when liabilities arise that are not contingent on the recognition of the underlying assets.

Disclosure of information in financial statements

As part of the information on the accounting policy of the organization in the financial statements, the procedure for recognizing commercial and administrative expenses is subject to disclosure.

In the profit and loss statement, the expenses of the organization are reflected with a subdivision into the cost of goods sold, products, works, services, selling expenses, management expenses, operating expenses and non-operating expenses, and in case of occurrence - extraordinary expenses.

In the case of allocation in the income statement of types of income, each of which individually amounts to five or more percent of the total amount of the organization's income for the reporting year, it shows the part of the expenses corresponding to each type.

Operating and non-operating expenses may not be shown in the income statement on a gross basis.

relative to related income when:

relevant accounting rules provide for or do not prohibit such recording of expenses;

expenses and related income arising from the same or similar in nature fact of economic activity are not significant for characterizing the financial position of the organization.

The financial statements must also disclose at least the following information:

expenses for ordinary activities in the context of cost elements;

change in the amount of expenses that are not related to the calculation of the cost of sold products, goods, works, services in the reporting year;

expenses equal to the amount of deductions in connection with the formation of reserves in accordance with the accounting rules (forward expenses, estimated reserves, etc.).

Other expenses of the organization for the reporting year, which, in accordance with the accounting rules, are not credited to the profit and loss account in the reporting year, are subject to disclosure in the financial statements separately.

PBU 9/99 establishes the rules for the formation in accounting of information on the income of commercial organizations - legal entities under Russian law.

The requirements of the Regulations do not apply to credit institutions, as well as to state (municipal) institutions.

Registered with the Ministry of Justice of Russia on May 31, 1999

Ministry of Finance of the Russian Federation

On approval of the Regulations on accounting "Income of the organization" PBU 9/99

As amended: 30.12.1999 N 107n, dated 30.03.2001 N 27n;
09/18/2006 No. 116n; November 27, 2006 No. 156n;
October 25, 2010 No. 132n; 11/08/2010 No. 144n;
04/27/2012 No. 55n; 04/06/2015 No. 57n

See the text of the document in .pdf format
(corresponds to the publication on the site
Ministry of Finance of Russia: http://www.minfin.ru)

In pursuance of the Accounting Reform Program in accordance with International Financial Reporting Standards, approved by Decree of the Government of the Russian Federation of March 6, 1998 N 283, I order:

1. Approve PBU 9/99 attached to accounting "Income of the organization".

Minister of Finance
Russian Federation
MM. Zadornov

Approved
order of the Ministry of Finance
Russian Federation
dated 06.05.1999 N 32n

Regulation on accounting

"Income of the organization"

I. General provisions

1. This Regulation establishes the rules for the formation in accounting of information on the income of commercial organizations (except for credit and insurance organizations) that are legal entities under the legislation of the Russian Federation.

With regard to this Regulation, non-profit organizations (except for state (municipal) institutions) recognize income from entrepreneurial and other activities.

(as amended by the Orders of the Ministry of Finance of Russia dated December 30, 1999 N 107n, dated October 25, 2010 N 132n)

2. Income of an organization is recognized as an increase in economic benefits as a result of receipt of assets (cash, other property) and (or) repayment of obligations, leading to an increase in the capital of this organization, with the exception of contributions from participants (property owners).

3. For the purposes of this Regulation, receipts from other legal entities and individuals are not recognized as income of the organization:

amounts of value added tax, excises, sales tax, export duties and other similar obligatory payments;

under commission agreements, agency and other similar agreements in favor of the committent, principal, etc.;

in the order of advance payment for products, goods, works, services;

advances on account of payment for products, goods, works, services;

as a pledge, if the agreement provides for the transfer of the pledged property to the pledgee;

in repayment of a loan, a loan granted to a borrower.

4. The income of the organization, depending on their nature, the conditions for obtaining and the areas of activity of the organization, are divided into:

a) income from ordinary activities;

b) other income;

c) excluded. - Order of the Ministry of Finance of Russia dated September 18, 2006 N 116n.

For the purposes of this Regulation, income other than income from ordinary activities is considered to be other income.

(As amended by the Order of the Ministry of Finance of Russia dated September 18, 2006 N 116n)

For accounting purposes, the organization independently recognizes receipts as income from ordinary activities or other receipts based on the requirements of this Regulation, the nature of its activities, the type of income and the conditions for receiving them.

II. Income from ordinary activities

5. Income from ordinary activities is the proceeds from the sale of products and goods, receipts associated with the performance of work, the provision of services (hereinafter - the proceeds).

In organizations whose subject of activity is the provision for a fee for temporary use (temporary possession and use) of their assets under a lease agreement, revenues are considered to be receipts, the receipt of which is associated with this activity (rent).

In organizations whose subject of activity is the granting for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property, revenues are considered to be receipts that are associated with this activity (license payments (including royalties) for the use of intellectual property objects).

In organizations whose subject of activity is participation in the authorized capitals of other organizations, revenues are considered to be receipts, the receipt of which is associated with this activity.

Income received by an organization from the provision for a fee for temporary use (temporary possession and use) of its assets, rights arising from patents for inventions, industrial designs and other types of intellectual property, and from participation in the authorized capital of other organizations, when this is not the subject activities of the organization are classified as other income.

(As amended by the Order of the Ministry of Finance of Russia dated September 18, 2006 N 116n)

6. Proceeds are accepted for accounting in an amount calculated in monetary terms, equal to the amount of receipt of funds and other property and (or) the amount of accounts receivable (subject to the provisions of this Regulation).

If the amount of receipt covers only a part of the proceeds, then the proceeds accepted for accounting is determined as the sum of the receipt and receivables (in the part not covered by the receipt).

6.1. The amount of receipts and (or) receivables is determined based on the price established by the agreement between the organization and the buyer (customer) or user of the organization's assets. If the price is not provided for in the contract and cannot be set based on the terms of the contract, then to determine the amount of receipts and (or) receivables, the price at which, in comparable circumstances, the organization usually determines revenue in relation to similar products (goods, works, services) is accepted or provision for temporary use (temporary possession and use) of similar assets.

6.2. When selling products and goods, performing work, rendering services on the terms of a commercial loan provided in the form of deferral and installment payment, the proceeds are accepted for accounting in the full amount of receivables.

6.3. The amount of receipts and (or) receivables under contracts providing for the fulfillment of obligations (payment) in non-monetary means is accepted for accounting at the cost of goods (values) received or to be received by the organization. The cost of goods (values) received or to be received by an organization is established on the basis of the price at which, in comparable circumstances, the organization usually determines the cost of similar goods (values).

If it is impossible to establish the cost of goods (values) received by the organization, the amount of receipts and (or) receivables is determined by the cost of products (goods) transferred or to be transferred by the organization. The cost of products (goods) transferred or to be transferred by the organization is established on the basis of the price at which, in comparable circumstances, the organization usually determines revenue in relation to similar products (goods).

6.4. In the event of a change in a contractual obligation, the initial amount of proceeds and/or receivables is adjusted based on the value of the asset to be received by the entity. The cost of an asset to be received by an entity is determined by reference to the price at which, in comparable circumstances, the entity would normally measure the value of similar assets.

6.5. The amount of receipts and (or) receivables is determined taking into account all the discounts (capes) provided to the organization in accordance with the contract.

6.6. Excluded. - Order of the Ministry of Finance of Russia dated November 27, 2006 N 156n.

6.7. When forming, in accordance with the accounting rules, reserves for doubtful debts, the amount of revenue does not change.

III. Other supply

7. Other income are:

(As amended by the Order of the Ministry of Finance of Russia dated September 18, 2006 N 116n)

receipts related to the provision for a fee for temporary use (temporary possession and use) of the organization's assets (subject to the provisions of this Regulation);

receipts related to the granting for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property (subject to the provisions of this Regulation);

(As amended by the Order of the Ministry of Finance of Russia dated March 30, 2001 N 27n)

receipts related to participation in the authorized capitals of other organizations (including interest and other income on securities) (subject to the provisions of this Regulation);

(As amended by the Order of the Ministry of Finance of Russia dated March 30, 2001 N 27n)

profit received by the organization as a result of joint activities (under a simple partnership agreement);

proceeds from the sale of fixed assets and other assets other than cash (except for foreign currency), products, goods;

interest received for the provision of the organization's funds for use, as well as interest for the bank's use of funds held on the organization's account with this bank;

paragraph is excluded. - Order of the Ministry of Finance of Russia dated September 18, 2006 N 116n;

fines, penalties, forfeits for violation of the terms of contracts;

assets received free of charge, including under a donation agreement;

receipts in compensation for losses caused to the organization;

profit of previous years, revealed in the reporting year;

amounts of accounts payable and depositor's debts for which the limitation period has expired;

exchange differences;

the amount of revaluation of assets;

(As amended by the Order of the Ministry of Finance of Russia dated March 30, 2001 N 27n)

Other income.

(As amended by the Order of the Ministry of Finance of Russia dated September 18, 2006 N 116n)

9. Other income is also income arising as a result of emergency circumstances of economic activity (natural disaster, fire, accident, nationalization, etc.): the cost of material assets remaining from the write-off of assets unsuitable for restoration and further use, etc. .

(As amended by the Order of the Ministry of Finance of Russia dated September 18, 2006 N 116n)

10. For accounting purposes, the amount of other income is determined in the following order:

10.1. The amount of proceeds from the sale of fixed assets and other assets other than cash (except for foreign currency), products, goods, as well as the amount of interest received for the provision of funds for use by the organization, and income from participation in the authorized capital of other organizations (when this is not the subject of the organization's activities) are determined in the manner similar to that provided for in these Regulations.

10.2. Fines, penalties, forfeits for violation of the terms of contracts, as well as compensation for losses caused to the organization are accepted for accounting in amounts awarded by the court or recognized by the debtor.

10.3. Assets received free of charge are accepted for accounting at market value. The market value of the assets received free of charge is determined by the organization on the basis of the prices valid on the date of their acceptance for accounting for this or a similar type of assets. Data on prices in force on the date of acceptance for accounting must be documented or confirmed by an examination.

10.4. Accounts payable, for which the limitation period has expired, is included in the organization's income in the amount in which this debt was reflected in the organization's accounting records.

10.5. The amounts of revaluation of assets are determined in accordance with the rules established for the revaluation of assets.

10.6. Other receipts are accepted for accounting in actual amounts.

11. Other receipts are subject to crediting to the organization's profit and loss account, except for cases when the accounting rules establish a different procedure.

IV. Revenue recognition

12. Revenue is recognized in accounting under the following conditions:

a) the entity has a right to receive the proceeds arising from a specific contract or otherwise appropriately evidenced;

b) the amount of proceeds can be determined;

c) there is confidence that as a result of a particular transaction there will be an increase in the economic benefits of the organization. There is certainty that as a result of a particular transaction there will be an increase in the economic benefits of the organization, there is a case when the organization received an asset in payment or there is no uncertainty regarding the receipt of the asset;

d) the right of ownership (possession, use and disposal) of the product (goods) has passed from the organization to the buyer or the work has been accepted by the customer (the service has been rendered);

e) the costs incurred or to be incurred in connection with this transaction can be determined.

If at least one of the named conditions is not fulfilled in relation to cash and other assets received by the organization in payment, then the organization's accounting records are recognized as accounts payable, and not revenue.

In order to recognize in accounting the proceeds from the provision for a fee for temporary use (temporary possession and use) of their assets, rights arising from patents for inventions, industrial designs and other types of intellectual property and from participation in the authorized capital of other organizations, must be simultaneously observed the conditions specified in , and this paragraph.

Organizations that are entitled to apply simplified accounting methods, including simplified accounting (financial) statements, may recognize revenue as funds are received from buyers (customers) subject to the conditions specified in subparagraphs, , and this paragraph.

(the paragraph was introduced by Order of the Ministry of Finance of Russia dated November 8, 2010 N 144n, as amended on April 27, 2012 N 55n; April 6, 2015 No. 57n)

13. The organization may recognize in accounting the proceeds from the performance of work, the provision of services, the sale of products with a long production cycle as the work, service, product is ready or upon completion of the work, the provision of services, the manufacture of products as a whole.

The proceeds from the performance of a specific work, the provision of a specific service, the sale of a specific product are recognized in accounting as soon as they are ready, if it is possible to determine the readiness of the work, service, product.

In relation to different in nature and conditions for the performance of work, the provision of services, the manufacture of products, an organization may simultaneously apply in one reporting period different methods of recognition of revenue provided for in this paragraph.

14. If the amount of proceeds from the sale of products, the performance of work, the provision of services cannot be determined, then it is accepted for accounting in the amount of the expenses recognized in accounting for the manufacture of these products, the performance of this work, the provision of this service, which will subsequently be reimbursed to the organization .

15. Rent, license payments for the use of intellectual property (when it is not the subject of the organization's activity) are recognized in accounting based on the assumption of temporary certainty of the facts of economic activity and the terms of the relevant agreement.

Rent, license payments for the use of intellectual property (when this is not the subject of the organization's activity) are recognized in accounting in the manner similar to that provided for in this Regulation.

16. Other receipts are recognized in accounting in the following order:

proceeds from the sale of fixed assets and other assets other than cash (except for foreign currency), products, goods, as well as interest received for the provision of funds to the organization for use, and income from participation in the authorized capital of other organizations (when this is not the subject of the organization's activities) - in the manner similar to that provided for in these Regulations. At the same time, for accounting purposes, interest is accrued for each expired reporting period in accordance with the terms of the agreement;

fines, penalties, forfeits for violation of the terms of contracts, as well as compensation for losses caused to the organization - in the reporting period in which the court issued a decision on their recovery or they were recognized as a debtor;

amounts of accounts payable and depository debts for which the limitation period has expired - in the reporting period in which the limitation period has expired;

revaluation amounts of assets - in the reporting period to which the date, as of which the revaluation was made, refers;

other receipts - as they are formed (revealed).

V. Disclosure of information in financial statements

17. As part of the information on the accounting policy of the organization in the financial statements, at least the following information is subject to disclosure:

a) on the procedure for recognizing the organization's revenue;

b) on the method of determining the readiness of works, services, products, the proceeds from the performance, provision, sale of which are recognized as they are ready.

18. In the profit and loss statement, the organization's income for the reporting period is reflected with a division into revenue and other income.

(As amended by the Order of the Ministry of Finance of Russia dated September 18, 2006 N 116n)

18.1. Revenue, other income (revenue from the sale of products (goods), revenue from the performance of work (rendering services), etc.), amounting to five or more percent of the total amount of the organization's income for the reporting period, are shown for each type separately.

(As amended by the Order of the Ministry of Finance of Russia dated September 18, 2006 N 116n)

18.2. Other income may be shown in the income statement net of expenses relating to these incomes when:

(As amended by the Order of the Ministry of Finance of Russia dated September 18, 2006 N 116n)

a) the relevant accounting rules provide for or do not prohibit such recognition of income;

b) income and related expenses arising from the same or similar fact of economic activity (for example, the provision of temporary use (temporary possession and use) of its assets) are not significant for characterizing the financial position of the organization.

19. With regard to the proceeds received as a result of the performance of contracts providing for the fulfillment of obligations (payment) in non-cash funds, at least the following information is subject to disclosure:

a) the total number of organizations with which these contracts are carried out, indicating the organizations that account for the bulk of such revenue;

b) the share of revenue received under the specified agreements with related organizations;

c) a method for determining the cost of products (goods) transferred by the organization.

20. Other income of the organization for the reporting period, which, in accordance with the accounting rules, are not credited to the profit and loss account, are subject to disclosure in the financial statements separately.

21. The construction of accounting should provide the possibility of disclosing information about the organization's income in the context of current, investment and financial activities.