Keeping an organization's accounting records involves consistent reflection of all changes, including those related to interaction with inventory items. Timely acceptance onto the balance sheet allows you to record further transactions with certain objects qualified as the property of the institution, and provides conditions for monitoring their safety. The guidelines, approved by Order of the Ministry of Finance No. 91N of 2003, contain a definition of the concept of inventory number and determine the correct procedure for assigning it.
General overview
The code identifier is assigned to the property at the time of registration and secures its status as an item subject to inventory. The number value is applied in various ways: using paints, fixing a token, engraving or bar code. Other options are possible that meet two priority criteria - the impossibility of quick removal and ease of visual identification during audit activities.
Moving between branches and divisions of an organization is not a basis for changing the inventory number - this is determined by the safety of inventory items on the balance sheet of the enterprise. The assigned codifier remains unchanged throughout the entire period of operation. In cases where fixed assets are not owned, it is recommended to keep records using the lessor's markings. It is also worth noting that the disposal of a previously accepted object as a result of sale or write-off does not mean the possibility of reassigning the released code to other property - the minimum waiting period must be at least five years.
Normative base
There are no legal provisions that strictly define how to correctly assign an inventory number to a fixed asset. There is instruction No. 174n, published by the Ministry of Finance, which contains general recommendations, as well as regulation No. 157n, which is relevant for municipal unitary enterprises. These documents are considered as the basis used by organizations when independently developing inventory codifiers and the procedure for their assignment. Algorithms are fixed by local acts, or determined within the departmental hierarchy, being established by higher authorities.
Number structure
For small businesses, regular sequential numbering may be sufficient. If objects are posted between accounting accounts, a logical solution would be to include this information in the inventory number: for example, if the accounting details of an intangible asset are 04, the department code is 11, and the ordinal value is 23, then the final identifier will look like 041123.
When filling out, it is also allowed to use letter designations and abbreviations to simplify the decoding of markers. In this case, it is important to consider that inventory items can move within departments, so when choosing a number structure, you should avoid designations that can complicate inventory. The chosen approach is necessarily fixed in the accounting policy and is subject to strict compliance.
What does the cadastral number of a property consist of and how is it formed?
The territory of Russia is divided into cadastral districts, which are divided into districts, which in turn are divided into blocks, within the boundaries of which real estate objects are located. All units of cadastral division are assigned registration numbers and names.
So, a cadastral number is a set of registration numbers of cadastral division units and the serial number of an object, separated by colons.
Let's look at a specific example to visualize the structure of a cadastral number. So, a plot of land located at the address: Moscow region, g.o.g. Podolsk, st. Kirova, 4 has a cadastral number 50:55:0030221:3 where: 50 is the number of the cadastral district, in our case it is the Moscow region; 55 – the number of the cadastral district in the district, namely the city. Podolsk; 0030221 – number of the cadastral quarter in the district; But 3 is the direct serial number of the plot in the cadastral quarter. By the way, if a property is removed from the cadastral register, its cadastral number cannot be transferred to another property, i.e. its reuse is excluded.
How not to assign inventory numbers: examples of errors
Violation of the standard, as a rule, negatively affects the overall accounting processes, and in some cases can cause problems with inspection and control agencies. The clarity of codification is of particular importance within the framework of the activities of state and municipal institutions, as well as subordinate structures - even one incorrectly specified code value can violate the strict reporting procedure and cause the application of disciplinary measures.
The reason for errors is usually an insufficient level of qualifications - not all responsible employees actually know how to correctly assign inventory numbers to fixed assets, and from what amount they are assigned. Among the common problems it is worth highlighting:
- Failure to comply with accounting policies and adjustments to the number structure.
- Poor quality markings making identification difficult.
- The decision to abandon physical numbering due to an alleged lack of possibility.
- Acceptance of values and assets that do not meet basic criteria onto the balance sheet.
To avoid such situations, it is recommended to strictly adhere to the rules that determine the need for the presence of a special commission during the distribution of inventory numbers of objects - this guarantees compliance with standards and reduces the likelihood of errors.
What exactly is to be taken into account
Identifiers are used to register the following types of organizational property:
- Fixed assets (FPE) are property assets of an enterprise that have a certain value, have been in operation for more than 12 months, and are used to implement production tasks.
- Intangible assets (IMA) are products that are the result of intellectual activity, including trademarks, design documents and developments, as well as other elements that do not have their own material form.
- Non-production objects are natural resources that are formed naturally.
The procedure for assigning inventory numbers to inventory items and fixed assets excludes from mandatory accounting any types of property worth less than three thousand rubles, and defines a number of requirements, the observance of which makes it possible to organize control properly:
- No duplicate values.
- Sequential numbering.
- Application in the presence of a commission.
- Recording in the accounting journal.
For technically complex objects consisting of several functional parts, marking is carried out on each element of the structure.
Concept
In general, one should not pay excessive attention to ciphers, but everyone needs to understand the principle in order to be aware of how the numbering in the State Tax Code is formed now, and its difference from the identification symbolism of an earlier period.
Conditional codes were given to objects when registering property rights in the period from 1992 to 2000; these designations are also valid, and the authorities that assigned them are responsible for them.
Where is it indicated? This combination of numbers was included from 1992 to 2000 in the certificates of ownership of apartments and houses; it was in the title documents that a conventional code of 6 or 7 groups of characters was indicated.
You can find out how to find the cadastral number of a building, structure or premises by address on our website.
Algorithm for assigning codes
Identifiers are applied to inventory items by a responsible employee, in the presence of representatives of a separately established group responsible for controlling the receipt and disposal of assets. The main criteria are visibility and readability, reliability, impossibility of correction, as well as compliance of the inventory number with the model defined within the accounting policy of the organization.
Some objects have properties and characteristics that do not allow physical marking, or make it impractical due to the nature of their operation. In these cases, accounting recommendations require entering a description and code into the register, and also indicating that there is no identifier on the item itself.
Examples and sample documents
To record property accepted on the balance sheet, special journals are used. The standard form, placed on the title page of the inventory book, provides information about the enterprise, as well as personal data of the employee responsible for maintaining the accounting book. Starting from the second page, a table is maintained into which information about each new object is entered as it becomes available:
- Sequential and inventory numbering.
- Full nomenclature name.
- The document serving as the basis.
- Balance date.
- Initial cost and depreciation.
- Useful life.
Movements are registered using a separate card, which also indicates changes occurring with inventory items.
Responsibility for filling out and signing documentation rests with the accounting department. For large organizations, it is recommended to use specialized software - mobile automation solutions offered by , significantly simplify routine processes and facilitate inventory management.
Cadastral
The process of assigning GKN dates back to 2001. Previously, records were kept only by conditional numbering.
Cadastral number is a unique identifier of a real estate property, which is assigned after its registration in Rosreestr and is entered into the cadastral passport. Numerical values are selected according to a special principle.
Its numbers also contain certain information, namely:
- The first group is designated cadastral districts, into which the entire area of the country is divided. Basically they correspond to the territory of the subjects. By county you can find out the region where the property is located.
- Cadastral district is a subdivision of a district.
- The third group of figures gives information about the quarter within the district.
- Property number.
Using this coding method, buildings and plots are recorded. If the property does not have a cadastral identifier, then it must be assigned. This number assigns legal status to the object and its owner.
To obtain a new cadastral number, you must submit the following package of documents to government agencies:
- Statement. It contains information about the termination of ownership of real estate that the registered State Property Committee had.
- Application with a request to carry out the procedure for registering a new property. If a major redevelopment is being carried out, the reconstruction project must be agreed upon. Otherwise you will have to pay a large fine.
- Property owner's passport.
- Payment document confirming payment of state duty . Until a new technical passport is issued and the State Property Committee is assigned, the facility will be at the stage of reconstruction and will not have a status.
The cadastral number changes in very rare cases.
Compilation example
Stroitel OJSC received computer equipment - an MFP device, issued to a division with serial identifier 13. The last previous code recorded in the register is 0506. The specified object within the BU belongs to the category "Machinery and Equipment", which allows you to assign it a number value 13050634122, where:
- 13 - department of the enterprise;
- 0506 and 34 - synthetic and analytical codifiers;
- 122 - sequence in order.
What information does it contain?
What can you find out from the old registry cipher?
As you can see in the example, a specialist can easily read the information encrypted in the combination.
Using the books in which records of registered apartments, houses, rooms were kept, you can check what kind of property we are talking about, that is, identify it .
The first two groups of signs contain a link to the location of the property, the middle group will tell you in what year the entry was made in the registration book under a certain number, where information is entered in order under the digital combination corresponding to the last characters.
Algorithm for forming accounting policies
Local acts regulating who and how should assign inventory numbers to fixed assets provide clear instructions for filling them out. The records indicate:
- Number and types of characters used.
- Rules for determining values and the sequence of their addition.
- The procedure for marking specific objects.
The regulations must be comprehensive, excluding the possibility of arbitrary decisions that complicate subsequent identification and can lead to errors in the accounting process. The best option is to use automated software templates that significantly simplify control and reporting.
Changes in inventory numbers of fixed assets
The accounting policy of the enterprise also determines the provisions that guide responsible employees in the event of questions arising related to the need to adjust the serial numbering. As a rule, the assigned identifier remains unchanged throughout the entire operation cycle of the facility, however, if an error is detected, the standard protocol approved by the local act should be followed.
Inventory commission
The documentation drawn up during the implementation of agreed changes contains a list of corrections and is approved by a special group. A sample form is indicated in the appendix to the accounting policy. A typical list of recorded data includes:
- nomenclature characteristics;
- information about the adjustment;
- position and full name responsible person.
The signed document is the basis for changing the registration number.
The difference between a cadastral number and a conditional number, what is the difference?
Visually, it is very easy to distinguish a conditional number from a cadastral number: for example, colons serve as separators for digital codes in cadastral numbers, and in conditional ones - a slash (slash) and a hyphen. The rules for assigning (forming) these identifiers are also different: if the cadastral number reflects the cadastral division of the country, then the conditional one was formed on the basis of:
- numbers of the subject of the Russian Federation;
- three-digit number of the subdivision of the territorial body (which made the decision on registration);
- the year in which the registration was recorded;
- and the serial number of such a record was indicated through a hyphen.
Moreover, for capital construction projects, the conditional number, as a rule, coincides with the registration record number.
Today, due to the merger of three services (registration, cadastre and BTI) into one (Rosreestr), absolutely all real estate objects, information about which is entered into Rosreestr, are assigned cadastral numbers. And despite the fact that new conditional numbers are no longer formed, those previously assigned have not lost their legal force and information about them is still stored in the Unified State Register of Real Estate.
Names of fixed assets
The provisions of paragraph 13 of methodological instructions No. 157n prescribe the use of the Russian language to reflect the names of the organization's OS. Objects subject to mandatory state registration requirements must be named in accordance with the data presented in the accompanying documentation. So, for example, a vehicle whose technical passport contains the designation “VAZ-2110” cannot be placed on the balance sheet of an enterprise with the simplified name “Lada”.
Inventory numbers of individual premises
Registration rules applied to real estate require independent inventory identification of objects with different functional purposes, even in cases where they are located on the territory of the same building. Based on the procedure determined by the Unified State Register, the basis in this case is the cadastral document. The name indicates characterizing data, such as letter, wing, floor, etc.
Registration of office equipment
Material assets belonging to the category of technical equipment, be it household or digital equipment, tools, complex instruments and devices, are taken into account in accordance with the following regulations:
- The name of the type and brand is given in full, without using abbreviations and abbreviations, similar to the information specified in the accompanying documents.
- Original brands in English or another language are entered according to their spelling in the passport.
- The OS card records the full composition, serial and factory numbering, including individual codifiers used to designate components.
Carrying out re-registration
Replacing conventional numbers with cadastral numbers became necessary due to the automation of the accounting process and the emergence of new requirements for the coding system for real estate objects. The assignment of new numbers began a long time ago.
Some citizens purposefully apply for re-registration, others are forced to change their number in the process of making various transactions with property.
First of all, the property is entered into the accounting system, then the State Property Tax is assigned and a passport is issued. Information is entered on the basis of land surveying, geographical coordinates of objects and technical characteristics. After which the property is registered under the State Property Committee, preserving historical data.
The previously assigned conditional number does not disappear. It acts as reference information.
IMPORTANT! Knowing the indicated numbers, on the public services portal of Rosreestr you can independently find out all the information about the object (address, technical data). The search for real estate can be carried out not only by cadastral code, but also by conditional, as well as by postal address.
If it is not possible to use the Internet, then you can personally contact the offices of the Rosreestr branch and make a request.
Conditional and cadastral numbers must correspond to a specific property. This can be determined by checking the identifier data specified in the real estate certificate. If errors or other inconsistencies are found, you must submit a written application to government agencies to eliminate them.
Marking fixed assets for inventory
In accordance with the recommendations of the Ministry of Finance, various methods can be used to apply identification marks:
- attaching a token with a number or bar code;
- image using paint, permanent marker or corrector;
- gluing special labels or engraving the surface.
The choice of the appropriate method depends on the available resources, as well as the specifics of storing and operating the OS. The main requirement is the legibility and reliability of the markings, with the help of which reconciliation is carried out during the inventory.
What records should be kept at the enterprise?
The list of documentation required for preservation depends on the specifics of the object:
- Certificates of state registration - for real estate and vehicles.
- Technical data sheets - for complex production equipment, digital equipment, household appliances.
- Warranty certificates - for fixed assets, the operation of which requires a certain period allowing for replacement and repair at the expense of the supplier or manufacturer.
For the latter case, it is also relevant to reflect the established deadlines in the object card, indicating previously unscheduled work. This approach simplifies control and record keeping, and allows for timely identification of potential costs associated with the failure of operating equipment.
What is a property reference number?
For objective reasons, real estate accounting has always been carried out, although at different times in different ways, and in different ways even for different types of objects. So, with the advent of privatization in our country and the new land legislation being published, the need arose to identify plots using cadastral numbers. In turn, capital construction projects (buildings, structures, structures) were assigned so-called conditional numbers . Due to the extremely unfinished land legislation (new amendments and regulations are still issued every year), over time, a law on real estate registration appears, which defined and formed a new accounting procedure. Subsequently, the conventional numbers of capital construction projects were abolished and replaced by cadastral numbers, which were more structured and consistent in their formation. At the moment, conditional numbers can be assigned to land plots only on location diagrams and territory surveying projects, in the process of forming such plots.
Journal of inventory numbers
For companies with a large number of fixed assets on their balance sheets, as well as regular movement of assets, it is recommended to maintain a separate document that takes into account inventory numbering. The presence of a consolidated catalog containing information about assigned and retired codifiers facilitates the prompt introduction of current changes and reduces the likelihood of errors.
