Instruction
1
Open in accounting, passive account 86 "Target financing and receipts". Get to it, analytic accounts in terms of sources of funding intended target funds.
2
Reflect the flow of funds, making transaction record: Debit account 76 "Calculations with different debtors and creditors", the Credit of account 86 "Target financing and receipts".
3
Arrange the wiring in the expenditure of funds for non-profit organizations: the Debit of account 86 "Target financing and receipts", Credit of account 20 "Primary production" or account 26 "General expenses".
4
Record the transaction in the direction of budgetary funds on financing of expenses of the commercial organization: the Debit of account 86 "Target financing and receipts", Credit of account 98 "deferred Income".
5
Record the journal entry when using the trust funds obtained in the form of investment funds: the Debit of account 86 "Target financing and receipts", Credit of account 83 "added capital".
6
Keep separate tax accounting of income and expenses of target financing in accordance with subparagraph 14 paragraph 1 article 251 of the Tax code of the Russian Federation. Otherwise, the funds received must be included in taxable income. Do not include the costs incurred within the framework of target financing in the expenses when forming tax base on the profits tax.
7
Reflect in the balance sheet of a commercial organization the remainder of the trust Fund consisting of long-term commitments if they are to be used in a period of more than twelve months. If the target funding should be used within twelve months, reflect them as current liabilities of the balance sheet.
8
Enable special-purpose funding in equity (section III of balance), if the organization is a nonprofit. In the preparation of annual statements of such organization make additional report on target use of received funds.
Note
Expend the funds of target financing in accordance with the approved estimates for the purpose, which is determined by the source of such funding.