Form 11 short sample. Legislative framework of the Russian Federation

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ORDER of Rosstat dated 08-12-2009 284 ON APPROVAL OF INSTRUCTIONS FOR COMPLETING FEDERAL STATISTICAL OBSERVATION FORMS 11... Relevant in 2018

II. Filling out the indicators of form N 11 (short)

6. Line 01 reflects all fixed assets of a non-profit organization (tangible and intangible), recorded by it in the account for accounting of fixed assets and located in the organization under the rights of ownership, economic management, operational management, lease agreements; fixed assets acquired by budgetary institutions using funds from entrepreneurial activity, targeted funds and gratuitous receipts.

The cost of land plots and environmental management facilities, as well as capital investments for radical land improvement, is not taken into account in this line.

7. On lines 02 - 12, all fixed assets of the organization are distributed by type structure according to the All-Russian Classifier of Fixed Assets (OKOF), put into effect on January 1, 1996 by Decree of the State Standard of Russia of December 26, 1994 N 359, taking into account changes and additions 1998.

Privatized and purchased housing by citizens, which is not the fixed assets of the organization, is not reflected on lines 01, 02 and 03, but is taken into account as a reference on line 20.

These lines are filled in consecutively, without empty lines, until all available activities in the reporting organization are exhausted. On lines 13 - 16 is given full transcript fixed assets by type of activity.

If there are not enough lines, you must continue filling them out on an additional form with line numbers “16-1”, “16-2”, “16-3”, etc. (in place of the 13th, 14th, 15th and so on).

When distributing fixed assets of structural divisions by type of activity, it is necessary to pay attention to the following:

Leased fixed assets accounted for on the lessor's balance sheet, with sufficient certainty in the use of fixed assets (for example, fixed assets are constantly leased to the same lessee or in accordance with their species composition practically can only be used in a certain form activities and industries - housing, pipeline transport, specialized equipment) must be taken into account by the lessor based on the structural divisions of the proposed tenant, otherwise - in accordance with the structural divisions of the potential lessor.

If, before leasing during the year, fixed assets are transferred to the structural divisions of the lessor related to another type of activity, then they are accounted for as having left one type of activity and entered another type of activity.

If fixed assets, after being leased during the year, are transferred by the lessor to an off-balance sheet account, then they are reflected in column 8 as disposed of during the year.

9. Ancillary activities, which are understood as activities that are performed within the organization with the aim of creating conditions for conducting primary or secondary activities, should not be taken into account as separate types of activities. Most auxiliary activities produce services, usually of a universal nature, ensuring the activities of the entire organization as a whole, all types of its activities.

Based on this, the fixed assets of the structural divisions that carry out activities are not allocated as fixed assets of the organization (if they serve the organization as a whole) or its corresponding secondary activities (if they serve a specific secondary activity). :

Management of the organization (administration), work with personnel, accounting activities and processing of data related to the activities of the organization;

communications, purchase of materials and equipment, sales, marketing, warehousing, freight and passenger transportation, supporting the activities of the organization or related to the main or one or another non-transport secondary activity of this organization;

renting out transport with a driver (including vehicles, if they are taken into account by the lessor);

Ensuring the security of the organization.

Thus, auxiliary activities for the maintenance and cleaning of buildings and structures owned by the organization, carried out in order to create conditions for conducting the main or secondary activities of the organization, should be taken into account together with the main or secondary activities of the organization, depending on what type of activity the divisions belong to, operating these buildings.

In accordance with this, for example, activities for the operation, maintenance and cleaning of buildings of orphanages related to their main activities, and, therefore, these buildings themselves are taken into account according to the type of activity of OKVED "Healthcare and the provision of social services", and activities for operation, maintenance , cleaning the dormitory buildings of orphanages (residential premises) and the dormitory buildings themselves - according to the type of activity of OKVED "Operations with real estate, rental and provision of services."

Activities that do not meet the above conditions do not belong to auxiliary activities, for example, carrying out research and development work, since they are not universal in nature and can be sold externally; information and computing services sold outsourced, and so on.

The creation of products that are not actually supplied or are to a small extent supplied externally, but in principle could be supplied externally, does not apply to auxiliary activities. For example, if productive livestock available in educational institutions is accounted for by structural unit educational institution, related to the type of activity “agriculture, hunting and forestry”, and produces products (milk and the like) that can be sold externally, then this livestock belongs to the fixed assets not of auxiliary, but of secondary activities.

The secondary type of activity “Wholesale and retail; repair vehicles, motorcycles, household products and personal items" (section "G" according to OKVED). It includes structural units that purchase transported goods on the side and resell these goods (without changes beyond the usual operations of sorting, dividing into smaller lots, filling, mixing and packing).

Since the activities of the organization’s structural divisions specializing in the operation of treatment facilities do not correspond to the above list of auxiliary activities, they do not belong to auxiliary activities.

10. An example of filling out lines 13 - 16 of I form N 11 (short) (the section diagram is given in abbreviated form).

The reporting organization - a higher education institution - has the main activity of lower level OKVED classification "training in educational institutions higher vocational education(universities, academies, institutes and others)." Statistical authorities indicate the OKVED code "M 80.30.1" in the code part of the form. At the highest level of classification, the main type of activity according to OKVED is education (section "M").

The organization has structural divisions related to:

Educational process (cost of fixed assets at the end of the year - 80,300 thousand rubles);

management of the organization and work with personnel (600 thousand rubles);

Accounting activities and data processing related to the organization’s activities (400 thousand rubles);

repair and maintenance of equipment and machinery owned by the organization (500 thousand rubles);

communications, transportation of organization employees and freight transportation, purchase and warehousing of materials and equipment (550 thousand rubles);

ensuring the security of the organization (150 thousand rubles);

For the dormitory of an educational institution - 5,000 thousand rubles;

hospital - 4000 thousand rubles;

Research and development department, design department, performing scientific works, - 2800 thousand rubles;

divisions for external lighting, municipal and domestic water supply, gas supply and heat supply - 1000 thousand rubles. and removal division Wastewater and waste - 600 thousand rubles;

division engaged in pig and poultry farming - 1,400 thousand rubles;

house of culture - 1300 thousand rubles;

divisions Catering- 700 thousand rubles, trade - 500 thousand rubles;

A division providing data processing services for other organizations - 1,100 thousand rubles;

Hairdressing salon - 400 thousand rubles.

When filling out the report, the organization on line 13 takes into account all the fixed assets of the structural unit, which relates to the main type of activity, as well as units engaged in auxiliary activities.

In column 1, line 13, the name and section of the type of activity according to OKVED ("education", "M") are indicated respectively. In columns 3 - 12, this line takes into account data on the fixed assets of the structural unit related to this type of activity, as well as on the fixed assets of divisions engaged in auxiliary activities - management of the organization and work with personnel, accounting activities and data processing related to activities of the organization, repair and maintenance of equipment and machinery owned by the organization, communications, transportation of organization employees and freight transportation, purchase and warehousing materials and equipment, maintenance and cleaning of buildings and structures belonging to the organization, ensuring its safety.

The next line 14 takes into account data on the structural unit of the reporting organization, which relates to a secondary type of activity according to OKVED (“Hotels and restaurants”). Similarly, lines 15 and 16 take into account data on structural units related to the following types of activities according to OKVED - “Operations with real estate, rent and provision of services”, “Healthcare and provision of social services”.

Divisions for external lighting, municipal and domestic water supply, gas supply and heat supply, according to OKVED, belong to the type of activity "Production and distribution of electricity, gas and water", section "E", and the division for disposal of waste water and waste - to the type of activity "Provision of other communal, social and personal services", section "O".

Further, similarly to this, are occupied by types of activities according to OKVED - “Provision of other communal, social and personal services”, “ Agriculture, hunting and forestry", "Production and distribution of electricity, gas and water", "Wholesale and retail trade, repair of vehicles, motorcycles, household products and personal items."

Since the list of lines allocated for accounting for fixed assets by type of activity ends with line 16, for the remaining types of activities an additional form is used, on which line numbers “16-12”, “16-2”, “16-3” are entered. and "16-4".

The results of filling out lines 13 - 16 in columns 3 - 12 of the form are shown in the table:

11. Since the revaluation of fixed assets in budgetary institutions as of January 1, 2009, was not carried out, column 3 in the report for 2009 is not filled out (it is left on the form in order to preserve the numbering of subsequent columns).

12. Column 4 provides data on the increase in the full accounting value of fixed assets for the reporting year due to the creation of new value, that is, acceptance for accounting in the reporting year:

Commissioning of new fixed assets (which were not previously on the balance sheet of any organizations as fixed assets and were not classified as fixed assets owned by citizens) during their acquisition, construction and manufacture; contribution by the founders of new fixed assets on account of their contributions to the authorized (share) capital; receipt under a gift agreement and other cases of gratuitous receipt; for other receipts;

Completion, modernization, reconstruction of existing fixed assets.

13. Column 5 provides data on the increase in the full accounting value of fixed assets for the reporting year due to the acquisition of used fixed assets ("receipt of fixed assets from other sources", that is, their acquisition on the secondary market, including the contribution by the founders of used fixed assets against their contributions to the authorized (share) capital).

Receipts as a result of the repurchase of fixed assets previously on the lessor's balance sheet are taken into account by the lessee as the acquisition of used fixed assets. Since the accumulated wear in in this case is transferred to the lessee, in column 10 “availability at the end of the year at the residual book value” the residual value is taken into account, taking into account the reduction of the full book value due to all depreciation accumulated at the end of the year, both accrued by the lessee and previously by the lessor.

Used fixed assets, in accordance with current ones regulations, can be taken into account at purchase prices (current market prices), when transferring fixed assets between institutions and state and municipal organizations - at the book value of the object with the simultaneous transfer of the amount of depreciation accrued on the object, and when reorganizing the organization - at the residual value or at the current market value.

Fixed assets received by an organization under a gift agreement (free of charge) are accounted for at historical cost, which is their current market value on the date of acceptance for accounting as investments in non-current assets.

In case of significant volumes of acquisition of fixed assets on the secondary market, the names of the organizations from which the fixed assets were acquired are indicated in the explanations to the form.

The sum of the data in columns 4 and 5 is the total amount of increase in the full accounting value of fixed assets for the reporting year (receipt of fixed assets for the year - total).

14. Column 6 reflects the decrease in the full accounting value of fixed assets for the reporting year due to the liquidation of fixed assets.

This column reflects the write-off of fixed assets, meaning the physical liquidation of the relevant objects, as well as their sale for the purpose of physical liquidation. Fixed assets sold or transferred to other organizations or individuals, transferred to the treasury for the purpose of further use (and not for liquidation by disassembly, disposal, slaughter, etc.), as well as fixed assets that continue to be used after reaching 100% depreciation, are not taken into account in this column.

Fixed assets that were accounted for off-balance sheet after reaching 100% depreciation are accounted for as liquidated as they are physically liquidated.

15. In column 7, from the liquidated fixed assets recorded in column 6, fixed assets liquidated due to losses from natural disasters, man-made disasters, car accidents, fires, military operations, etc.

This column takes into account losses resulting from disasters - large-scale, one-time events leading to the destruction of fixed assets. These include major earthquakes, volcanic eruptions, hurricanes, forest fires, drought, epidemics (leading to the death of plants and animals related to the cultivated fixed assets) and other natural disasters; military actions, riots and the like; major man-made disasters.

This same column also takes into account the liquidation of fixed assets due to unforeseen damage, which is greater than usual, taken into account when establishing the standard terms of use of the relevant objects - as a result of fires, car accidents and the like, local man-made and natural phenomena destructive in nature.

16. Column 8 reflects the decrease in the full accounting value of fixed assets for the reporting year due to the disposal of fixed assets for other reasons, that is, their sale (sale, transfer) on the secondary market for subsequent use, as well as stolen and missing ones.

This column, in particular, takes into account fixed assets previously leased with the right to buy, the ownership rights to which were transferred to the lessee in the reporting year, as well as fixed assets transferred to the treasury in the reporting year.

If there are significant volumes of sales of fixed assets on the secondary market, the explanations to the form indicate the names of the organizations to which the fixed assets were sold.

The sum of the data in columns 6 and 8 is the total amount of reduction in the full accounting value of fixed assets for the reporting year (disposal of fixed assets for the year - total).

17. In cases where fixed assets, while remaining in one organization, during the year were moved to a structural unit with a different type of economic activity than before, this is reflected in lines 13 - 6 as their movement (disposal-receipt) and is taken into account in columns 5 and 8.

The law is simple: Official source electronic document contains an inaccuracy: this means lines 13 - 16

Since for the organization as a whole there is no movement of fixed assets and the type structure of fixed assets does not change, then this change is not reflected in lines 01 - 12 in columns 5 and 8. Due to this, in columns 5 and 8, the data in line 01 may be less than the sum of the data in lines 13 - 16.

18. Column 9 takes into account the availability of fixed assets at the end of the year at full book value, and column 10 - at residual book value.

The residual book value of fixed assets at the end of the year is equal to their full book value at the end of the year, reduced by the amount of accounting depreciation of these fixed assets accrued over all years of their operation, expressed in the same prices as the full book value (taking into account revaluations) .

For those types of fixed assets for which, in accordance with current accounting regulations, depreciation (amortization) of fixed assets is not determined, the residual book value in statistical accounting is taken equal to their full book value.

For completely worn-out fixed assets that have not been written off accounting, the residual book value must be zero.

The procedure for calculating depreciation (depreciation) in accounting and statistical accounting does not provide for its accrual after achieving complete 100% depreciation of objects and, accordingly, the appearance of a negative residual value. Accrual of depreciation on an item of fixed assets ceases from the first day of the month following the month of full repayment of the cost of this item.

The residual book value of fixed assets acquired during the year on the secondary market in column 10 is shown without accumulated depreciation for the previous period. However, in column 10, as in column 11, the depreciation accrued in the reporting year by the new owner is taken into account for these objects. Consequently, for objects purchased in the reporting year on the secondary market, the data in column 11 “accounting depreciation for the year” will be equal to the difference in the data in columns 9 and 10.

19. Column 11 reflects the accounting depreciation of fixed assets accrued on fixed assets for the period during the reporting year when these fixed assets belonged to the reporting organization (including fixed assets disposed of by the end of the year). By fixed assets non-profit organizations for which depreciation is calculated, the depreciation indicator reflected in the accounting records is included in the accounting depreciation. For fixed assets of non-profit organizations (except for budgetary ones), for which depreciation is not accrued, and depreciation is reflected on the off-balance sheet account, this depreciation is taken as accounting depreciation.

Accrual of depreciation (depreciation) on fixed assets received free of charge by the institution is carried out in the prescribed manner, based on its market value and period beneficial use of this object.

For fixed assets for which, in accordance with current accounting regulations, depreciation (amortization) is not determined, accounting depreciation for the year is assumed to be zero.

Depreciation is not charged for fixed assets that are 100 percent worn out.

The ratio of accounting depreciation accrued for the year and the availability of fixed assets at full cost must comply with the norms and methods of calculating depreciation (amortization) used in accounting (taking into account their non-accrual for completely worn-out fixed assets).

Since fixed assets include economic assets intended to be used for a period of time exceeding 1 year, the period during which depreciation is calculated on them is also more than a year. Based on this, as a rule, the accounting depreciation accrued for the year (column 11) should be less (approximately 1.5 times) than the accumulated accounting depreciation of fixed assets, equal to the difference between the full accounting and residual book value at the end of the year (gr. 9 - gr. 10).

Only in certain exceptional cases may the accumulated accounting depreciation on fixed assets available at the end of the reporting year be less than the depreciation accrued during the year. This is possible only when during the year there was such a significant disposal of fixed assets that by the end of the year there were noticeably fewer fixed assets left to a significant extent than fixed assets on which depreciation was accrued during the year.

In cases of failure to comply with the above relations, the territorial body state statistics Necessary explanations must be provided.

20. Column 12 reflects the accounting depreciation of fixed assets liquidated by the reporting organization during the year (accounted for in column 6 at full book value), accumulated over the entire period of their previous operation.

Since, as a rule, the oldest fixed assets are liquidated (with the exception of liquidation from natural disasters and catastrophes), the amount of accounting depreciation of liquidated fixed assets (if accrued) should in most cases be 75 - 100% of their full accounting value taken into account in column 6.

If there is a significant deviation from this ratio, the territorial body of state statistics must be provided with appropriate explanations. Exceptions, when the percentage of depreciation of liquidated fixed assets may be less than 75%, may be associated with disasters, natural disasters, demolition of low-worn objects for social or economic reasons; liquidation of objects for which depreciation was not accrued due to the transfer of the object, by decision of the head of the organization, for conservation for a period of more than three months, as well as during the period of restoration of the object, the duration of which exceeds 12 months.

Accounting depreciation for fixed assets sold or transferred to other organizations for further operation, as well as for fixed assets that continue to be used in a given organization after reaching 100% depreciation, is not taken into account in this column.

21. Data on the full accounting value of fixed assets at the beginning of the reporting year are not taken into account in the form, but can be calculated as the sum of the availability of fixed assets at the end of the year and the decrease in their value for the year, minus the increase in their value during the year (column 9 + column 6 + column 8 - column 4 - column 5).

22. When filling out lines 01 - 16, the following mandatory ratios are observed:

1) gr. 6 >= gr. 7;

2) gr. 9 >= gr. 10;

3) gr. 6 >= gr. 12.

On lines 13 - 16:

4) if there is data in at least one of columns 3 - 12, then line 01 must be filled in;

5) there should be no empty lines (spaces) between completed lines 13 - 16.

According to columns 3 - 12:

6) page 01 = page 02 + page 04 + page 06 + page 08 + page 09 + page 10 + page 11 + page 12;

7) page 02 >= page 03;

8) page 04 >= page 05;

9) page 06 >= page 07;

10) if page 7 gr. 9 =/ 0, then gr. 9 (page 06 - page 07) >= gr. 10 (page 06 - page 07).

For all columns except 5, 8:

11) SUM page 13 + 16<*>= page 01.

According to column 3:

12) gr. 3 = 0;

According to columns 5, 8:

13) SUM pages 13 - 16<*>>= page 01.

<*>When filling out additional lines 16-1, 16-2, etc. their data is also included in the row sum.

In addition, as a rule, the following ratios must be observed (if they are violated, explanations must be submitted to the territorial statistical bodies):

On lines 01 - 16:

14) (gr. 9 - gr. 10) / gr. 11 >= 1.5, if gr. 11 =/ 0;

For reference:

23. On line 19, organizations, for reference, note the presence (yes) or absence (no) of fixed assets for environmental protection in the organization.

24. Line 20 takes into account the cost of housing stock privatized and purchased by citizens from an organization, which is the property of citizens (individuals).

Homeowners' associations (HOA) reflect in this line the value of apartments owned by members of the association.

Since the housing accounted for on line 20 does not belong to the organization, it is not included in the total total of its fixed assets and is not reflected in line 01.

25. Lines 21 - 24 must provide the results of the organization’s assessment of the average age of fixed assets, that is, the number of years (rounded to whole numbers) that have passed from the moment of manufacture, construction of objects to the end of the reporting year, on average, respectively, for: buildings ; structures; machinery and equipment; vehicles. For objects purchased on the secondary market, when determining age, the period of time from the moment of their manufacture, construction, and not from the moment of acquisition by this organization is estimated.

If there are significant costs for modernization, reconstruction, or completion of fixed assets, the time of their implementation is taken into account when determining the age of these objects.

The average age of fixed assets, by type, must be compared with the standard and actual service lives of fixed assets (based on the fact that actual service lives may exceed standard ones, as evidenced by the share of fully depreciated fixed assets that continue to be used, and average age- this is the past part of the average actual service life of fixed assets, which, as a rule, should not exceed the average actual service life of similar types of fixed assets).

Average standard service life is determined as the quotient of dividing the total accounting value of fixed assets at the beginning of the year by the amount of accounting depreciation of fixed assets accrued for the year.

Standard service life of fixed assets in budgetary institutions (including bodies state power and local government) from January 1, 2005, the Russian Ministry of Finance recommends that they be determined in accordance with the Classification of fixed assets included in depreciation groups, approved by Government Decree Russian Federation dated January 1, 2002 N 1:

for the first nine depreciation groups - according to the maximum useful life of the property established for these groups;

For the tenth depreciation group - based on the useful life of the property, calculated in accordance with the Annual depreciation rates for fixed assets of institutions and organizations on the state budget of the USSR, approved by the State Planning Committee of the USSR, the Ministry of Finance of the USSR, the State Construction Committee of the USSR and the Central Statistical Office of the USSR on June 28, 1974. in accordance with Resolution of the Council of Ministers of the USSR of November 11, 1973 N 824.

For buildings and structures, the average age usually does not exceed their standard service life, and for machines, equipment, vehicles - it can exceed their standard service life, but, as a rule, no more than 1.5 - 2 times.

The actual service life of fixed assets can be estimated based on plans for their further operation, as well as based on the age of similar liquidated fixed assets.

For ancient buildings - historical monuments different centuries, the average age of which is difficult to calculate, in line 21 you should indicate the average age equal to the standard service life of the corresponding types of buildings, multiplied by 2.5.

26. Line 25 reflects, in accordance with accounting data, the full accounting value of intangible assets (without intangible fixed assets accounted for on line 12) as of the end of the year.

27. Line 26 reflects the depreciation (amortization) accrued for the year on intangible assets accounted for on line 25.

28. Lines 27 - 29 indicate at the end of the reporting year the value of tangible non-produced assets used in the process of the organization’s activities, which are not products of production, the ownership rights to which must be established and legally enshrined:

land - in the form of land plots (including those on which buildings are located), as well as capital expenses inseparable from land plots, which include non-inventory expenses for cultural and technical measures for surface improvement of land for agricultural use, made at the expense of capital investments;

Subsoil wealth - confirmed reserves of subsoil resources, uncultivated biological resources, water resources;

other tangible non-produced assets - objects that are not accounted for in other accounts for accounting for objects of non-produced assets, for example, radio frequency spectrum.

These assets are reflected at their original cost at the time of their involvement in economic (economic) turnover. The initial cost of these assets is recognized as the actual investment in their acquisition, with the exception of objects first involved in economic (economic) turnover, the initial cost of which is recognized as their current market value on the date of acceptance for accounting.

These assets do not belong to fixed assets and are not taken into account in section 1.

29. Line 30 reflects the accounting value of objects not completed by construction. Line 31 takes into account those objects that have not been completed, that are being built for their own use or have already been paid for by the customer, that is, for which the future owner has already been determined and for which the issue of subsequent use as fixed assets has been decided.

This distinguishes them from other unfinished objects, which, upon completion of construction, may not find an owner and may not be used for their intended purpose.

The cost of these objects in lines 30 and 31 is taken into account by the customer.

30. On line 32, one of the codes is indicated indicating the cost at which used fixed assets received by the organization for the reporting year, specified in column 5 of line 01 of section 1, were purchased. Fixed assets can be purchased at the current market value (code 1 ), at the full book value that existed with the previous owner (with the transfer of accumulated depreciation) (code 2), at the residual book value (code 3).

31. Line 33 of the fixed assets accounted for in line 06, column 9 reflects the cost of radio communications, radio broadcasting and television.

32. Line 34 of the fixed assets accounted for in line 12, column 9 reflects computer software.

33. When filling out reference lines, the following mandatory ratios are observed:

36) page 30 >= page 31;

37) if page 02 gr. 9 =/ 0, then page 21 =/ 0;

38) if page 04 gr. 9 =/ 0, then page 22 =/ 0;

39) if page 06 gr. 9 =/ 0, then page 23 =/ 0;

40) if page 08 gr. 9 =/ 0, then page 24 =/ 0;

41) if page 02 gr. 9 = 0, then page 21 = 0;

42) if page 04 gr. 9 = 0, then page 22 = 0;

43) if page 06 gr. 9 = 0, then page 23 = 0;

44) if page 08 gr. 9 = 0, then page 24 = 0;

45) page 32 =/ 0, if gr. 5 page 01 =/ 0;

46) if gr. 5 page 01 =/ 0, then page 32 = code 1, or code 2, or code 3.

As a rule, the following ratio is observed:

47) page 26 / page 25<= 0,5;

48) if page 25 =/ 0, then page 26 =/ 0;

49) page 21< 100;

50) page 22< 50;

51) page 23< 30;

52) page 24< 20.

With the entry into force of these Instructions, the previously existing Procedure for filling out and submitting federal state statistical observation forms No. 11 (brief) “Information on the availability and movement of fixed assets (funds) of non-profit organizations”, approved by Rosstat Resolution No. 96 of November 27, 2007, is cancelled. and additions and changes to it, approved by Order of Rosstat dated November 27, 2008 N 294.

Submission of Form 11-statistics (general) is mandatory for all companies except non-profit organizations, small and micro enterprises. Non-profit organizations submit Form No. 11 in a short version. If the company does not have indicators for the reporting year, then it must still submit a form with zero values ​​or send a letter explaining the lack of activity to the territorial bodies of Rosstat.

Judging by the changes in regulations (Rosstat order No. 449 dated July 19, 2018) - that Form 11 statistics of 2018 was introduced - the deadlines for submission have not changed. The deadline for submitting the report remains April 1. For 2017, reporting was accepted until April 2, 2018, since the last day of submission was Sunday. Those who do not submit the form before this deadline will face sanctions provided for in Art. 13.19 Code of Administrative Offenses of the Russian Federation.

The application to Form 11-statistics (transaction) is submitted before June 15 of the year following the reporting year. Form No. 11 (transaction) contains information on sales made on the secondary market and on all transactions for the lease of fixed assets (hereinafter referred to as PF) made by respondents.

But Form 11-HA must be submitted by June 30. These reports reflect information on transactions for the alienation of entire property complexes (enterprises), as well as on contracts recorded on the balance sheet of respondents, the subject of which is the use of PF and non-financial assets (such as goodwill, licenses, etc.).

Features of submitting forms No. 11 for different enterprises

The list of legal entities whose responsibilities include filling out form 11-statistics is presented in the instructions for each of the forms, according to Rosstat order No. 428 dated June 26, 2017. So, form No. 11 is submitted, as mentioned above, by all legal entities (except NPOs and MP), including those that have chosen a simplified taxation system, as well as unitary and state-owned enterprises, if they are granted the right of economic management or operational management of the PF.

If an enterprise is declared bankrupt and bankruptcy proceedings are underway against it, it is obliged to submit statistical reports in Form 11 until an entry about its liquidation is made in the Unified State Register of Legal Entities.

If the enterprise is newly created, then it fills in the data that appeared during the period of its management during the reporting year. At the same time, it should show the absence of PF at the beginning of the year. The same rule applies to companies that have undergone reorganization, in terms of reporting for part of the year after completion of this procedure.

Filing reports of enterprises with separate divisions

Reporting is submitted to the local regional office of Rosstat at the company's location. If a legal entity has branches located in other subjects of the Federation, forms are filled out for each of them, including the parent company separately, and submitted to the regional branches at their location. Also, separate reporting is submitted for PFs located in other regions, according to a procedure similar to branches.

If an enterprise has branches located in the same subject of the Federation as the head office, how to fill out Form 11 in statistics? Sections I-III are filled out as a whole for the parent company and branches, but section IV is filled out for each of them separately, on a new sheet.

Moreover, if separate subdivisions are located at the same postal address or at different, but close to each other within the same municipal/urban district, the report is filled out as for one separate subdivision.

Objects reflected in reporting

The instructions approved by Rosstat Order No. 799 dated November 30, 2017 are a kind of instructions for filling out Form 11 for statistics. According to paragraph 3 of the Guidelines, respondents must be guided by the principles of accounting for fixed assets (FA). At the same time, in order to classify OS in Form 11, it is necessary to use a new classifier, approved by Rosstandart order No. 2018-st dated December 12, 2014 and put into effect in 2017.

In Form 11 it is necessary to enter information about the assets reflected in the balance sheet:

• fixed assets (buildings, equipment, machinery, construction in progress in the part that relates to objects intended for their own use, or paid for by clients);
• investments of the organization in material assets provided for use to generate income;
• exploration assets in tangible and intangible form;
• Intangible assets that are legally protected from misuse, as well as those that are received for use and accounted for in an off-balance sheet account;
• R&D expenses.

The reporting does not reflect:

• land plots, water, subsoil and other environmental management facilities, since for the purposes of statistical research they are classified as non-productive assets;
• non-productive intangible assets;
• PF costing less than 20,000 rubles. for a unit.

PF are reflected in the report at the initial and residual book value (clause 6 of the Guidelines).

How to fill out the application to form 11-statistics

When submitting reports to statistics on Form 11 for 2017, the form approved by Rosstat order No. 428 dated June 26, 2017 was used. Therefore, the answer to the question of how to fill out Form 11-statistics in 2018 is obvious - in accordance with the instructions from this order.

But for 2018, Form 11 will be filled out on a new form, which was approved by Rosstat Order No. 449 dated July 19, 2018. The updated Form 11 (general) consists of the following sheets:

• title (you should indicate the year for which the report is being submitted, the name and OKPO code of the respondent (or the identification number of a separate division));
• section I (the tabular form is entered to reflect the availability and cost dynamics of each of the enterprise’s PF objects);
• section II (information is recorded on the availability of PF at the end of the reporting year in the context of each type of asset);
• section III (data is reflected on PF for which depreciation is not accrued, including those that are completely worn out);
• section IV (information is provided on existing separate divisions, highlighting information on the average annual cost of the PF assigned to the division).

How to fill out short form 11 in statistics

Like the general form, short form 11 for statistics in 2018 was also filled out in accordance with Rosstat order No. 428 dated June 26, 2017. Based on the results of 2018, respondents must change the report forms to new ones approved by Rosstat order No. 449 dated July 19, 2018.

The short form is submitted by non-profit organizations. It consists of the following sheets:

• title (indicate the reporting year, name and OKPO of the respondent);
• section I (table in which information on the availability and movement for the year is filled out in the context of individual PF objects);
• section II (information about separate divisions).

To check whether the information has been entered correctly, you must use the formulas presented in the instructions for filling out this form and located in the instructions for order No. 449.

Where to find an example for filling out form 11-statistics

A sample of the current reporting form No. 11, which is submitted to the statistical office in the current year, can be found in the relevant regulatory act. The forms for the 2017 reporting year are presented in Rosstat Order No. 428 dated June 26, 2017.

You can download the current reporting form on the Rosstat website.

An example to fill out will help you avoid making mistakes when filling out form 11-statistics. You can download it on our website. In addition, you can test yourself using test ratio formulas.

In order for Rosstat to be able to analyze all the data on fixed assets and other non-financial assets used by enterprises, respondents must submit reports in Form 11. This reporting is mandatory for almost all enterprises, regardless of the form of ownership and type of activity in which they are engaged. Enterprises face a fine for failure to submit reports.

On statistical form No. 11, filled out at the end of the year by organizations (except for small businesses and non-profit organizations). We will tell you about Form No. 11 (short) “Information on the availability and movement of fixed assets (funds) of non-profit organizations” in this material.

Statistics - form 11 short in 2017 for 2016: to whom to submit

How to fill out Form 11 (short) in statistics

The form consists of 2 sections:

• I “Availability, movement and composition of fixed assets”;
• II “Information on territorially isolated units.”

Even if an organization has separate divisions located in the same subject of the Russian Federation as the organization itself, Section I is filled out for the organization as a whole, and Section II is filled out separately for the head division and each territorially separate division. But there may be exceptions. For example, parts of an organization located at different postal addresses, but at a short distance from each other (for example, within the same municipal district or urban district), may be reflected as one territorially separate unit if their activities are technologically closely related to each other ( for example, separate sections of the same production).

When filling out Form 11 (short) for statistics, you must comply with the mandatory control ratios given in clause 10 of the Instructions for filling out the form (Appendix No. 2 to Rosstat Order No. 289 dated June 15, 2016).

How to fill out the attachment to form 11 (short)

The Appendix must provide information on the type composition of vehicles, equipment for information and communication technologies, other machinery and equipment introduced in the reporting year, as well as data on the increase in the cost of such objects as a result of modernization and reconstruction.

No later than 04/03/2017, organizations (except for small businesses and non-profit organizations) must submit to the territorial body of Rosstat for 2016 “Information on the availability and movement of fixed assets (funds) and other non-financial assets” (form No. 11). We will tell you how to fill out this form in our consultation.

Filling out form 11 in statistics

You can download the form to fill out in Excel.

Form No. 11 consists of a title page and four sections:

• I “Availability, movement and composition of fixed assets”;
• II “Availability of fixed assets”;
• III “Fixed assets that are not subject to depreciation”;
• IV “Information on territorially isolated units.”

Instructions for filling out form No. 11 were approved by Rosstat Order No. 563 dated November 24, 2015.

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

At the same time, to classify fixed assets in form No. 11 for 2016, it is necessary to use the all-Russian classifier of fixed assets (OKOF) OK 013-94 (approved by Resolution of the State Standard of Russia dated December 26, 1994 No. 359).

In the report for 2017 it will be necessary to use it already (approved by Order of Rosstandart dated December 12, 2014 No. 2018-st).

What fixed assets are reflected in Form No. 11

For the purpose of filling out Form 11, fixed assets include the following assets reflected in the balance sheet:

• from the group of articles “Fixed assets”: article “Buildings, machinery, equipment and other fixed assets”, article “Unfinished construction”, in terms of objects intended for own use or paid for by the customer;
• profitable investments in material assets;
• tangible prospecting assets;
• from the group of articles “Intangible assets”: assets related to intellectual property, objects of intellectual activity, the use of which is limited by legal or other protection;
• research and development results;
• intangible exploration assets (except for those related to non-produced assets in statistics).

Fixed assets also include assets to which the organization does not have exclusive rights, which are recorded on the balance sheet in the account “Intangible assets received for use” (in the full amount of expenses for the creation, acquisition of these objects, installation of software, etc.) , are reflected in account 97 “Deferred expenses” and the cost of which is written off as expenses over the entire period of use.

It does not work Editorial from 07.02.2001

DECREE of the State Statistics Committee of the Russian Federation dated 02/07/2001 N 13 "ON APPROVAL OF INSTRUCTIONS FOR COMPLETING FORMS FOR FEDERAL STATE STATISTICAL SUPERVISION OF THE AVAILABILITY AND MOVEMENT OF FIXED FUNDS"

INSTRUCTIONS FOR COMPLETING FEDERAL STATE STATISTICAL OBSERVATION FORM N 11 (BRIEF) "INFORMATION ON THE AVAILABILITY AND MOVEMENT OF FIXED FUNDS (FUNDS) OF NON-PROFIT ORGANIZATIONS"

I. General provisions

1.1. Federal State Statistical Observation Form N 11 (brief) “Information on the availability and movement of fixed assets (funds) of non-profit organizations” is submitted by legal entities of all forms of ownership operating in sectors of the economy that are, in accordance with the All-Russian Classifier of Organizational and Legal Forms OK 028- 99 non-profit organizations.

Non-profit organizations are organizations created to achieve social, charitable, cultural, educational and other goals aimed at achieving public benefits, the status of which does not allow them to serve as a source of profit or financial benefit for the entities that establish, control or finance them (the state, corporations, individuals).

Legal entities that belong to non-profit organizations can be created in the form of consumer cooperatives, public or religious associations, financed by the owner of institutions, foundations, as well as in other forms provided by law. Such legal entities have the right to engage in entrepreneurial activities only to the extent that this is necessary for their statutory purposes.

The determination of organizational and legal forms is carried out in accordance with the current All-Russian Classifier of Organizational and Legal Forms (OKOPF).

1.1.1. The address part of the form indicates the full name of the reporting organization in accordance with the constituent documents registered in the prescribed manner, and then the short name in brackets.

The line "Postal address" indicates the name of the territory, legal address with postal code.

The code part is filled in by the reporting organization in accordance with all-Russian classifiers on the basis of an information letter from state statistics bodies on the inclusion of an enterprise (organization) in the Unified State Register of Enterprises and Organizations of all forms of ownership and management.

1.1.2. The data is provided in the units of measurement indicated in the form.

1.2. The purpose of monitoring using this form is to obtain the necessary statistical information to calculate the balance of fixed capital at full book value and taking into account depreciation.

Each organization - legal entity submits Form No. 11 (short) to the state statistics body at the place established by the territorial body of the State Statistics Committee of Russia in the republic, territory, region, federal city.

For budgetary organizations, if the organizations themselves do not submit Form No. 11 (short) to the statistical authorities, district authorities must submit consolidated reports to the relevant statistical authorities on all organizations of each industry (main activity) on the local budget, located in the given region. In these cases, the consolidated form N 11 (short) includes data in general on legal entities, including all their branches, regardless of their location.

1.3. The methodological principles of statistical accounting of fixed assets generally correspond to the principles of accounting of fixed assets set out in regulations approved by orders of the Ministry of Finance of the Russian Federation:

Methodological guidelines for accounting of fixed assets (Order of the Ministry of Finance of Russia dated July 20, 1998 N 33n as amended on March 28, 2000 N 32n);

Regulations on maintaining accounting and financial statements in the Russian Federation (Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n);

Instructions for accounting in budgetary institutions (Order of the Ministry of Finance of Russia dated December 30, 1999 N 107n);

Order of the Ministry of Finance of Russia dated January 13, 2000 N 4n “On the forms of financial statements of organizations”;

Methodological recommendations on the procedure for forming indicators of an organization’s financial statements (Order of the Ministry of Finance of Russia dated June 28, 2000 N 60n).

1.4. Acceptance of objects for accounting as fixed assets at their original cost is carried out on the basis of an act (invoice) of acceptance - transfer of fixed assets approved by the head of the organization, which is carried out for each individual inventory object, and other documents, in particular confirming the state registration of ownership of real estate objects in the established legislation cases.

The cost of fixed assets in which they are accepted for accounting is not subject to change, except in cases established by the legislation of the Russian Federation and regulatory acts on accounting.

1.5. The total total for fixed assets includes all fixed assets of the organization (institution), acquired from budget funds owned by the institution as operational management, as well as acquired from funds from business activities, earmarked funds and gratuitous receipts. Leased fixed assets are accounted for by tenants in off-balance sheet account 01 “Leased fixed assets” under the inventory number assigned to them by the lessor.

The fixed assets of budgetary institutions and other non-profit organizations include: buildings, structures (including transmission devices), working and power machines and equipment (including tools), measuring and control instruments and devices, computer and office equipment, vehicles, production and household equipment , working and productive livestock, perennial plantings, on-farm roads and other fixed assets. Fixed assets also include capital investments in land improvement (reclamation, drainage, irrigation and other works) and in leased buildings, structures, equipment and other objects related to fixed assets.

Capital investments in perennial plantings and land improvement are included in fixed assets annually in the amount of expenses related to the areas accepted for operation, regardless of the completion of the entire complex of work.

Completed capital investments in leased buildings, structures, equipment and other objects related to fixed assets are credited by the tenant to his own fixed assets in the amount of actual expenses, unless otherwise provided by the lease agreement.

1.6. Budgetary organizations fill out the form using accounting data. In accordance with the instructions approved by Order of the Ministry of Finance of the Russian Federation dated June 15, 2000 N 54n (clause 96), in f. N 5, code 0503051 “Report on the movement of fixed assets” shows the cost of fixed assets acquired from budget funds owned by the institution with the right of operational management, as well as funds received from business activities, targeted funds and gratuitous receipts, at the beginning and end of the year for subaccounts 010 - 019 (lines 010, 030 - 100) and the total cost of fixed assets.

In addition, in this form, lines 120 - 240 take into account the movement of fixed assets, indicating the sources of their receipt and the reasons for disposal.

Accounting for fixed assets owned by an institution with the right of operational management, as well as acquired using funds from business activities, earmarked funds and gratuitous receipts in accordance with the instructions for accounting in budgetary institutions (Order of the Ministry of Finance of Russia dated December 30, 1999 N 107n) is carried out on inventory cards of forms OS-6 budget, OS-8, OS-9 and separate turnover sheets for fixed assets, Form 326.

2.1. Column 3 of form N 11 (short) reflects all the fixed assets of the organization. Column 4 shows fixed assets of the main type of activity.

The main type of activity is the type of activity (corresponding to one of the following sectors of the economy), which, based on the results of the previous year, has the largest share in the total number of employees. For example, those multi-industry organizations that indicate in the address part of the form, in accordance with the above criteria, the OKONKh code 90100 “Housing”, reflect in their core activities only fixed assets related to the “Housing” industry.

The main type of activity is one of the following industries in accordance with the All-Union Classifier of Sectors of the National Economy (OKONKH), adopted by Resolution No. 18 of the USSR State Standard dated November 14, 1975, with subsequent amendments made by the USSR State Standard and the Russian State Standard.

2.2. In accordance with the current classifier of sectors of the national economy, fixed assets of structural divisions of organizations (workshops, departments, etc.) carrying out internal transportation and loading and unloading operations, supply and sales activities, organizations and communication points, bases and warehouses not allocated to the independent balance sheet, as well as the management services (departments) of the organization, are taken into account based on the main activities of these organizations.

2.3. In columns 5 - 9 of the form, the funds of the main type of activity are shown by type structure in accordance with the All-Russian Classifier of Fixed Assets (OKOF), put into effect on January 1, 1996 by Decree of the State Standard of Russia of December 26, 1994 N 359. In accordance with this classifier, according to Column 7 “Structures” reflects, in particular, transmission devices; column 8 “Machinery and Equipment” also includes tools.

2.4. Data on residential buildings of a housing organization, recorded according to their main activities, are shown in column 6.

Residential buildings include buildings included in the housing stock (general purpose, dormitories, dormitory buildings of boarding schools, dormitory buildings of orphanages, dormitory buildings of homes for the elderly and disabled), and residential buildings (premises) not included in the housing stock (summer dachas, garden houses, mobile panel houses, trailers, premises adapted for housing - carriages and bodies of railway cars, ships, etc.).

Data on residential buildings of organizations in other industries are not taken into account according to their main activities and therefore are not reflected in column 6.

Data on the non-residential part of these buildings (built-in premises of shops, consumer service organizations, housing offices, departments, etc.) are not included in the report.

2.5. Line 01 reflects the availability of fixed assets at their full book value at the beginning of the year. The full book value of fixed assets is their initial (replacement) cost, changed during revaluations and in other cases provided for by regulatory acts on accounting.

2.6. Line 02 shows the cost of fixed assets accepted for accounting in the reporting year (including the introduction of new fixed assets) during their acquisition, construction and manufacture; receipt under a gift agreement and other cases of gratuitous receipt; other income. Line 03 provides data on new fixed assets put into operation during the reporting year.

2.7. Line 04 reflects the total disposal of fixed assets (including liquidation) in the reporting year at full book value as a result of their sale (sale); write-offs in case of moral and (or) physical wear and tear; liquidation in case of accidents, natural disasters and other emergency situations; transfers under contracts of exchange, donation of fixed assets; write-off of fixed assets for other reasons. Line 05 provides data on fixed assets liquidated (written off) during the year, and line 06 shows those liquidated due to losses from natural disasters, catastrophes, military actions, etc., determined according to primary accounting data.

2.8. Line 07 reflects the availability of fixed assets at their full book value at the end of the year.

The availability of fixed assets at the end of the year is equal to their availability at the beginning of the year, increased by their receipt and decreased by their disposal during the year (line 07 = line 01 + line 02 - line 04).

2.9. Line 08 takes into account the availability of fixed assets at the end of the year at their residual book value. The residual value of fixed assets is determined by subtracting from their full book value the depreciation reflected in the accounting records, accrued for the entire period from the beginning of operation of the relevant facilities, taking into account their changes as a result of revaluations of fixed assets.

2.10. Line 10 shows the amount of depreciation accrued for the year. The source for filling out this indicator is accounting data reflected in account 02 “Depreciation of fixed assets”.

Account 02 reflects the depreciation of fixed assets listed on the organization’s balance sheet. Depreciation is determined and taken into account for buildings and structures (including transmission devices), machinery and equipment, draft animals, vehicles, production and household equipment, and perennial plantings that have reached their operational age.

Depreciation is not determined for the following fixed assets:

on buildings and structures that are unique monuments of architecture and art;

equipment, exhibits, samples, active and inactive models, mock-ups and other visual aids located in offices and laboratories and used for educational and scientific purposes;

productive livestock, buffaloes, oxen, deer, exhibits of the animal world (in zoos and other similar institutions);

perennial plantings that have not reached operational age;

library funds, film funds, stage and production assets, museum and artistic values, and fixed assets of institutions located abroad.

Depreciation of fixed assets is determined for a full calendar year (regardless of what month of the reporting year they were acquired or built) in accordance with established standards.

Annual depreciation rates for fixed assets acquired both from budgetary funds and from funds received from business activities, as well as target funds and gratuitous receipts, are determined in accordance with regulatory methodological acts developed in the prescribed manner.

Depreciation cannot be calculated in excess of 100% of the cost of fixed assets.

The decrease in the residual book value is taken into account in accordance with the depreciation reflected in the accounting records.

In accordance with the above, the amount of accounting depreciation accrued for the year is determined as follows:

for fixed assets for which depreciation is recorded in accounting, this depreciation is taken as accounting depreciation of fixed assets, in accordance with established standards;

for fixed assets for which depreciation, in accordance with current accounting regulations, is not accrued, accounting depreciation for the year is assumed to be zero.

Current accounting regulations stipulate that depreciation charges are not made on fixed assets of budgetary and non-profit organizations.

For those types of fixed assets for which depreciation is not accrued in accordance with current accounting regulations, the residual book value in statistical accounting is taken equal to their full book value.

For completely worn-out fixed assets, the residual value should be zero.

2.11. Line 09 takes into account the accounting depreciation of fixed assets liquidated during the year (accounted for on line 05 at full book value), accumulated over the entire period of their operation.

2.12. Line 11 reflects the costs of major repairs of fixed assets related to both the main and other types of activities of this organization. Overhaul of machinery, equipment and vehicles is considered to be this type of repair with a frequency of more than one year, in which, as a rule, a complete disassembly of the unit is carried out, replacement or restoration of all worn parts and assemblies, repair of base and body parts and assemblies, replacement or restoration of all worn parts and assemblies to new and more modern ones, assembly, adjustment and testing of the unit. During major repairs of buildings and structures, worn-out structures and parts are replaced or replaced with stronger and more economical ones that improve the operational capabilities of the objects being repaired, with the exception of the complete replacement of the main structures, the service life of which in a given object is the longest (stone and concrete foundations of buildings, pipes underground networks, bridge supports, etc.).

2.13. Line 12, columns 5, 6 and 7 show the costs of current repairs of buildings, including residential buildings and structures, carried out during the year.

2.14. Line 13 shows, in accordance with accounting data, the presence of intangible assets at the end of the year.

2.15. Line 14 includes all accumulated depreciation of existing intangible assets at the end of the reporting year.

With the entry into force of this Instruction, the previously existing Instructions for filling out the form of federal state statistical monitoring of the availability and movement of fixed assets (funds) and other non-financial assets, approved by Resolution of the State Statistics Committee of Russia dated 02.11.99 N 13, are cancelled.

Statistics Department
fixed assets
and construction