MYHHIUllIAJihHOE lilO,lJ;lKETHOE Olil.l1EOEPA30BA TEJihHOE YlIPElK,IJ;EHHE
«Cpe;ll,HHH o6m.eo6pa30BaTeJibHaH WKOJia .N'!! 6»

188800, Jleuuurpa.11.cKaH o6JiaCTb, M.p-u Bb16oprcKuif, r.n. Bb16oprcKoe,
r. Bb16opr, yJI. IlepsoMaifcKaH, .11.. 12, TeJI. 8 (81378) 2-18-60
Yrnep)l{)leHo np11Ka30M

ME>OY «COW N2 6»
N2 142/0JJ:
OT 25.08.2025 r .

YqeTuaH noJiuTuKa .r.JIH ueJieii: 6yxraJITepcKoro yqeTa
1. OpraHnJau;noHHLie noJio~eunH
1.1. HacTo.si1.1.1a.si YLJ.eTtta.si no1111T11Ka pa.3pa6orntta s coorneTCTB1111 c Tpe6osatt11.sIM11 c11eey101.1.111x .11.oKyMeHTOB:
- 610,LVKernhrH: KoneKc P (nMee - EK P);
- enepallbHbIH 3aKOH OT 06.12.2011 .N2 402-<1>3 "O 6yxraJ1TepcKOM yt.ieTe" (naJlee - 3aKOH .N2 402-<1>3);
- enepallbHblH 3aKOH OT 12.01.1996 .N2 7-<1>3 "O HeKOMMept.ieCKHX opraHl13al{IDIX 11 (naJlee - 3aKOH .NQ 7<1>3);
- enepallbHhIH

crnttnapT

6yxraJ1TepcKoro

"Kottl.l,enryaJlhHbie ocHOBbI 6yxraJ1TepcKoro yt.ieTa

yLJ.eTa
11

n11.si

opratt113al.l,11i1:

rocynapcTsettttoro

ceKTopa

OTt.ieTHOCT11 opratt113al.l,11i1: rocynapcrnettttoro ceKTopa",

yrnep)f()leHHblH Ilp11Ka.30M M11ttqrntta Pocc1111 OT 31. 12.2016 .NQ 256H (nallee - ere "KoHl.l,enryaJlbHbie OCHOBbI");
- enepallbHbIH crnttnapT 6yxraJ1TepcKoro yt.ieTa llJl.sI opratt113al.l,11i1: rocynapcTsettttoro ceKTopa "OcttOBHbie
cpencrna", yrnep)f()leHHblH I1p11Ka.30M M11ttqrntta Pocc1111 OT 31.12.2016 ,NQ 257H (naJlee - ere "OcHOBHbie
cpencrna");
- enepallbHhIH cTattnapT 6yxrMTepcKoro yt.ieTa n11.si opramnal.l,11i1:: rocynapcrnettttoro ceKTopa "Apettna",
yrnep)f()leHHblH Ilp11Ka.30M M11ttcp11Ha Pocc1111 OT 31. 12.2016 .NQ 25 8H (naJlee - ere "Apettna");
- enepallbHhIH cTattnapT 6yxrMTepcKoro yqern n11.si oprattmal.l,HH rocynapcrnettttoro ceKTopa
"06ecl.l,eHeHHe arq11sos", yrnep)f()leHHblH ITp11Ka.30M M11ttcpH:tta Pocc1111 OT 31.12.2016 .NQ 259H (naJlee - ere
"06ecl.l,eHeH11e aKTHBOB");
- enepallbHhIH

crnttnapT

6yxrMTepcKoro

yt.ieTa

n11.si

oprattmau,1111:

rocynapcrnettttoro

ceKTopa

"Ilpencrns11ett11e 6yxraJ1TepcKoi1 (cp11ttattcosoi1:) OTt.ieTHOCT11", yrnep)f()leHHbIH Ilp11Ka.30M M11ttcp11tta Pocc1111 OT
31.12.2016 .NQ 260H (AaJlee - ere "I1pe)lCTaBJleH11e OTLJ.eTHOCTH");
- enepallbHbIH crnttnapT 6yxraJ1TepcKoro yt.iern n11.si opratt113al.l,11i1:: rocynapcrnettttoro ceKTopa "OTt.ieT o
1lBIDKett1111 nette)f(HblX cpencrn", yrnep)f()leHHbIH Ilp11Ka.30M M1rncp11tta Pocc1111 OT 30.12.2017 .NQ 278tt (nMee ere "OTt.ieT 0 )lBIDKeHl111 )leHe)f(HbIX cpencrn");
- enepallbHhIH crnttnapT 6yxraJ1TepcKoro yt.ieTa n11.si opratt113au,11i1:: rocynapcTsettttoro ceKTopa "Yt.ieTtta.si
no1111THKa, ou,ettot.ittbre 3Hat.ieHl1.sI 11 ow116K11", yrnep)f()leHHbIH I1pHKa.30M M1rncp11tta Pocc1111 OT 30.12.2017 .NQ 274H
(AaJlee - ere "YLJ.eTHa.sI CTOJ111Tl1Ka");
· - enepallbHbIH crnttnapT 6yxraJ1TepcKoro yqern n11.si oprattmau,11i1:: rocynapcTsettttoro ceKTopa "eo6hIT11.sI
noc11e OTLJ.eTHOH naTbI", yrnep)f()leHHblH I1p11Ka.30M M1rncp11Ha Pocc1111 OT 30.12.2017 .NQ 275H (naJlee - ere
"eo6hITl1.sI noc11e OT4eTHOH naTbI");
- enepallbHhIH cTattnapT 6yxrMTepcKoro yt.ieTa llJl.sI opratt113au,11i1:: rocynapcTBettttoro ceKTopa ",D,oxonh1",
yrnep)f()leHHblH ITp11Ka.30M M11ttcp11Ha Pocc1111 OT 27.02.2018 .N2 32H (naJlee - ere ",[l;OXO)lbl");
- enepallbHbtH cTattnapT 6yxrMTepcKoro yt.ieTa llJl.sI oprattmau,11i1:: rocynapcrnettttoro ceKTopa "B1111.sitt11e
H3Mettett11i1:: Kypcos 11HOCTpaHHbIX BaJllOT", yrnep)f()leHHbIH I1p11Ka.30M M11ttcp1rna Pocc1111 OT 30.05.2018 .NQ 122H
(llallee - ere "8J111.sIHl1e 113MeHeHl1H KypCOB 11HOCTpaHHbIX Balli-OT");
- enepallbHbIH

CTaHLiaPT

6yxraJ1TepcKoro

yt.iern

n11.si

oprattmau,11i1::

rocynapcTBettttoro

ceKTopa

"I1ttcpopMal.l,11.si o cs.si3aHHbIX crnpottax", yrnep)f()leHHhIH Ilp11Ka.30M M1rncp11tta Pocc1111 OT 30.12.2017 .NQ 277H
(p;aJlee -

ere "I1ttciJopMal(l1.sI 0 CBlI3aHHblX CTOpOHax");

- ep;epa11bHhii1

crnttnapT

6yxraJ1TepcKoro

yt.iern

n11.si

opratt113au,11i1::

rocynapcrnettttoro

ceKTopa

"Henp0113Be)leHHbie aKTl1BbI", yrnep)f()leHHblH I1p11Ka.30M M11ttcp11Ha Pocc1111 OT 28.02.2018 .NQ 34H (nallee - ere
"HenpomseneHHb1e aKTl1Bb1");

- e,LJ,epanbHbIH crnHnapT 6yxranTepcKoro yqern JlJUI opramnauHii rocynapcrneHHoro ceKTopa "EIO,LJ,)f(eTHa51
1rncpopMaL(H5I B 6yxranTepcKoii (cpirnaHcosoii) OTlfeTHocn1", yrnep)!(JleHHOIH 11pHKa.30M MHHcpHHa PoccHH OT
28 .02 .2018 NQ 37H (,LJ,anee -

- e,LJ,epanoHolH

ere "Pe3epB01");

crnHnapT 6yxranTepcKoro

yqeTa

,LJ,JI51

oprattH3auHH

rocynapcrneHHOro

ceKTopa

",[J;on rocpoqH&le ,LJ,OroBOpor", yrnep)!(JleHHblH ITpHKa.30M MHHcpHHa PocCHH OT 29.06.2018 NQ 145H (nanee -

ere

",[J;onrocpoqH&1e norosopb1");
- enepanbH&IH CTattnapT 6yxranTepcKoro yqern ,n:JI51 oprattH3auuH: rocy,LJ,apcrneHHOro ceKTopa "3arrncr,1",
yrnep)!(JleHHblH 11pHKa.30M MHHcpHHa PocCHH OT 07.12.2018 NQ 256H (,LJ,anee - e,LJ,epanbHblH

crnttnaoT

6yxranTepcKoro

yqeTa

,LJ,JI51

ere "3anacb1");

opraHH3aU:HH

rocy.n:apcrneHHoro

ceKTopa

"EyxranTepcKa51 (cpHHattcosa51) OTlfeTHOCTb c yqeTOM HHcpJI51L(HH", YTBep)!(JleHHbIH 11pHKa.30M MHHQlHHa PoccHH OT
29. 12.2018 NQ 305H (,LJ,anee -

ere "EyxranTepcKa51 (cpHHaHCOBa51) OTlfeTHOCTb c yqeTOM HHQlJI51L(HH");

- e,LJ,epanbHblH crnHnapT 6yxranTepcKoro yqeTa rocy,LJ,apcrneHHbrx cpHHaHCOB "HeMaTepHanbHbre aKTHB&1
yrnep)!(JleHHblH 11pHKa.30M MMHQlHHa PocCHH OT 15 . 11.2019 NQ 181H (,LJ,anee -

11
,

ere "HeMaTepHaJloHole aKTHBol");

- e,L1,epanr,m:.1H: crnttnapT 6yxranTepcKoro yqeTa rocy,LJ,apcrneHHblX QlHHaHCOB "BbmJiaTbl nepcoHany",
yrnep)!(JleHHbIH 11pHKa.30M M1rncp1rna PocCHH OT 15 . 11 .2019 NQ l 84H (,LJ,anee - e,LJ,epaJibHblH

CTaHJlaPT

6yxranTepcKOro

yqern

ere "BnmJiaTbI nepcottany");

rocy,LJ,apcTBeHHbfX

QlHHaHCOB

HHCTpyMeHTbl", YTBep)!(JleHHbIH ITpHKa.30M MHHQlHHa PocCHH OT 30.06.2020 NQ 129H (,LJ,anee -

"HHaHCOBble

ere "HHaHCOBble

HHCTpyMeHTbl");
- e,LJ,epanbm:.rH: crnttnapT 6yxranTepcKoro yqeTa rocy,LJ,apcrnettttbrx cpHHattcos "MeTOJl ,LJ,onesoro yqacTH5l 11 ,
yrnep)!(JleHHblH ITpHKa.30M MHHQlHHa PocCHH OT 30. 10.2020 NQ 254H (,LJ,anee -

ere "MeTOJl )J,OJieBoro yqaCTH51");

- E,LJ,HH&IH nnaH ClfeTOB 6yxranTepcKoro yqeTa ,LJ,JI51 opraHOB rocy,LJ,apcrneHHOH BJiaCTH (rocy,LJ,apcrneHH&rx
opraHOB), opraHOB MeCTHOro caMoynpaBJieHH51, opraHOB ynpaBJieHH51 rocy,LJ,apcrneHHblMH BHe610Jl)!(eTHblMl1
QlOH,LJ,aMH, rocy,LJ,apcrneHHbfX aKa,LJ,eMHH ttayK, rocy,LJ,apcrneHHblX (MYHHU:HnaJlbHblX) yqpe)!(JleHitH, yrnep)!(JleHHbIH
11pHKa.30M MMHQlHHa PoccHH OT 01 .12.20 l 0 M~ ·l 57H (,LJ,anee :. E,LJ,HHbIH nnaH ClfeTOB );
- I1HCTPYKUH51

no

npHMeHemtlO

E,LJ,HHoro

nnatta

ClfeTOB

6yxranTepcKoro

yqeTa

,LJ,JI51

opraHOB

rocy,LJ,apcTBeHHOH BJiaCTH (rocy,LJ,apcrneHHbrx oprattos), oprattoB MeCTHoro caMoynpasnettH51, oprattoB ynpaBJieHH51
rocy,LJ,apcrnettttbIMH

Btte610Jl)!(eTHb£MH

cpott,LJ,aMH,

rocy,LJ,apcrnettttbrx

aKa,LJ,eMHH

ttayK,

rocy,LJ,apcrneHHhrx

(MYHHU:HITaJibHbrx) yqpe)!(JleHHH, YTBep)!(JleHHa51 11pHKa.30M MHHQlHHa PocCHH OT 01.12.2010 NQ 15 7tt (,LJ,anee I1HCTPVKUH51 NQ l 57tt);
- ITnaH cqerns 6yxranTepcKoro yqern 610Jl)!(eTHblX yqpe)!(JleHHH, yrnep)!(JleHH&IH 11pHKa.30M MHHQlHHa
PoccHH OT 16. 12.2010 NQ l 74H (,LJ,anee - rinaH ClfeTOB 610Jl)!(erni,rx yqpe)!(JleHHH:);
- I1HCTPYKUH51

no

npHMeHeHHIO

ITJiaHa

ClfeTOB

6yxranTepcKoro

yqeTa

610Jl)!(eTHblX

yqpe)!(JleHHH,

yrnep)!(Jletttta51 ripHKa.30M MHHQlHHa PoccHH OT 16.12.2010 NQ l 74H (.n:anee - I1HCTPYKUH51 NQ l 74tt);
- 11pHKa.3 MHHQlHHa PoccHH OT 30.03.2015 N OT 28 .09.2000 N2
73 1 (.uaJiee - I1paBl1Jla yYeTa 11 xpaHeHl15l .uparoueHHbIX MeTaJIJlOB, j],paroueHHbIX KaMHeH H npO.JzyKU:lfH 113 HlfX, a
TalOKe Be)J,eHl15l COOTBeTCTBy10cu:ei1 OT'-!eTHOCTH);
- I1HCTPYKUl15l 0 nop5I.D,Ke COCTaBJleHl1~, npe.D,CTaBJleHl15l rO,D,OBOH, KBapTaJibHOH 6yxraJITepcKOH OT'-leTHOCTH
rocy)J,apCTBeHHbIX (MYHHU:MCTaJlbHbIX) 6IO)J,)l(eTHbfX 11 aBTOHOMHbIX y4pe)f{)J,eH11H, yrnep)f()J,eHHa5l I1p11Ka30M
M11HqmHa Pocc1111OT25 .03.2011N233H (LlaJiee - I1HcTpyKU:115l N2 33H);
- ITp11Ka3 MHHqmtta Pocc1111 OT 09. 12.2016 N2 231H "06 yrnep)f()J,eHHH I1HcTpyKLI:1111 o nop5I)J,Ke Y'-leTa 11
xpaHeHl15l )J,parou,eHHbIX MeTaJIJlOB, .uparou:eHHbIX KaMHeH, npo.uyKLI:H11 113 HlfX H Be)J,eHl15l OT'-leTHOCTH np11 lfX
npo113BO)J,CTBe, 11cno11h30BaH1111 11 06pacu:eH1111" (LlaJiee - ITp11Ka3 MHmpHHa Pocc1rn N2 231 H);
- ITop5I.UOK cpopM11posaH115l 11 np11MeHeHl15l KO.UOB 610)],)l(eTHOH KJiacc11cp11Kau,1111 Pocc11i1cKoi1 e)J,epau:1111, ttX
cTpyKrypa 11 npHHUUITbI Ha3Hal.feH11~, yrnep)f()J.eHHbie ITpttKa30M M11ttcp11Ha Poce1111 OT 24.05.2022 .N2 82H (.uaJiee I1op5I.UOK N2 82H);
- ITop5I.UOK

np11MeHeHl15l

KJiacc11cp11Kau,1111

onepau:11H.

ceKTopa

rocy.uapcTBeHHoro

ynpas11eHl15l,

yrnep)f()J.eHHhIH I1pttKa30M M11Hcp11Ha Pocclf!1 OT 29.11.201 7 N2 209H (Lla.nee - ITop5I.UOK np11MeHeHH5l KOCrY,
ITop5I.UOK N2 209H);
Be)J,eHHe y'-leTa B03JIO)l(eHo Ha rnaBHoro 6yxraJITepa.

(Ocuoemme:

'l.

3 cm. 7 JaKoua M 402-opMa Be)J,eHl15l yYeTa - aBTOMaTl13HpoBaHHa5l c np11MeHeHHeM KOMCTblOTepHOH nporpaMMbI

1 C-

EyxraJITep115I .

(Ocuoeauue: n. 19 HucmpyKl{UU M l 5 7u, n. 9

ere

11

Y1.Jem1tWl, nOJlUmUKa'')

1.4. I1epB11'-!Hble H CBO)J,Hble y'-leTHbie ,ll,OKyMeHTbl, 6yxraJ1TepcK11e pemcTpbl COCTaBJl5IIOTC5l B cpopMe
3JleKTpOHHOro )J,OKyMeHTa, CTO)J,CTl1CaHHOro KBaJ1Hcp11u11poBaHHOH 3JleKTpOHHOH CTO,ll,CT11Cbl0. I1p11 OTCYTCTBl1H
B03MO)l(HOCTH COCTaBHTb )J,OKyMeHT, perHCTP B 3JleKTpOHHOM BH)J,e, OH MO)l(eT 6b!Tb COCTaBJleH Ha 6YMa)l(HOM
HOCHTeJle H 3aBepeH co6crneHHOPY'-lHOH CTO)J,CTHCblO.
1.5. I1epeBO)J, Ha pycCKl1H 5l3bIK nepBH'-!HblX (cBO,D,HbIX) yl.feTHbIX )J,OKyMeHTOB, COCTaBJleHHbIX Ha HHbIX
5l3b!Kax, ocycu:ecTBJI5leTC5l cneu11an11311poBaHHbIMl1 opraHH3aU,H5IMH np11 3aKJlIO'-leHl111 c Hl1Ml1 )J,OrOBOpOB Ha
npe)J,OCTas11eH11e ycnyr no nepeso.uy.

(Ocuoeauue: n. 31

ere

11

K01ttfenmya.J1b1tbze ocuoebz '')

1.6. I1epeBO)J, nepB114HOro ( CBO,ll,HOro) y'-leTHOro )J,OKyMeHTa ocpopM115leTC5l Ha OT)J,eJlbHOM Jll1CTe, CO)J,ep)l(acu:eM
nooYepe.uHo cTpoKy op11mHa.na 11 cTpoKy nepeso.ua. ITpaBl1JlhHOCTb nepeso.ua YLlOCTOBep5IeTC5l no,ll,n11Cb10
nepeBO)J,l.fHKa.

(Ocuoeauue : n. 31

ere "Kou4enmya.J1b1tb1e ocuoebz '')

1. 7. I1pas1111a 11 rpacp11K ,ll,OKyMeHToo6opoTa, a TalOKe TexH011orl15l 06pa60TK11 yYeTHOH 11HcpopMau,1111
np11Be,ll,eHb1 B I1p1111o)l(eH1111 .N2 3 K HaCT05ICU:eH Yl.feTHOH no1111T11Ke.

(Ornoemme: n. 9
l.8 .

ere "Y'iemHcm noJZumuKa'')

c nepBH~blX (CBO)l,HbIX) y"leTHhIX )l,OKyMeHTOB, COCTaBJleHHbIX B JJleKTpOHHOM BH)l,e, H3roTaBJlHBa!OTC;

KOnHH Ha 6yMmKHOM HOCHTeJie.

(0CH06GHUe: n. 32
1.9 . .LJ:aHHbie

ere "KOHl{enmyaJZbHble OCH06bl '')

npOllle)l,WHX

BttyTpeHHHH

KOHTpOilb

nepBH"!HbIX

(cBO)l,HbIX)

y"leTHbIX

)l,OKyMeHTO I

perncTpHpyIOTCH, CHCTeMaTH3HPYIOTCH H HaKarnnrnaIOTCH B perHCTpax, COCTaBJleHHbIX no HeyHmpm.1,11posaHHhl l\
cpopMaM 11 no yH11cpmi;11posaHHbIM cpopMaM, yTBep)f{)],eHHhIM ITp11Ka3aM11 M1rncp11Ha Pocc1111

N!!

52H 11 61 H ,

<

)l,OnonmneJihHbIMH peKBH3HTaMH.

M! 402-opM11posaH11e 11 11CflOJlb30BaH11e pe3epBOB npeJJ,CTO.Slll{HX paCXO)J,OB ocyrn,eCTBJl.SieTC.SI B COOTBeTCTBHH c
nopSIJJ,KOM, np11seJJ,eHHbIM s ITp11J1o)l(eH1m

N2

13 K HacTosimeii YlfeTHOH no1111T11Ke.

(Ocnoeanue : n. 9 ere "Y'iemncm noJZumuKa'')
1.22. Pa60lfl1H nJiaH ClfeTOB cpopM11pyeTCSI B COCTaBe HOMepoB ClfeTOB ylfeTa )J,Jl.SI BeJJ,eHl1.SI Cl1HTeTl1lfeCKOro 11
aHaJil1TttlfecKoro ylfeTa s coorneTcTs1111 c ITp11J1o)l(eH11eM

N2 l

K HacTo.simeH: YlfeTHOH no1111T11Ke.

(Ocnoeanue: n. 9 ere "Y'iemncm noJZumuKa'')
1.23. ITop.siJJ,OK np113HaHH.SI s 6yxraJITepcKOM ylfeTe 11 pacKpbITH.SI s 6yxraJITepcKoH: (cp11HaHcosoi1) OTlfeTHOCT11
co6b1T11H: noc11e OTlfeTHOH JJ,aTbI np11seJJ,eH s ITp1111o)l(eH1111

N2

2 K HacTo.simeH: YlfeTHOH no1111T11Ke.

2. OceoBHble cpeti.CTBa
2.1 . epoK noJie3HOro 11CflOJlb30BaHH.SI o6oeKTa OCHOBHblX cpe)J,CTB onpeJJ,eJI.SieTC.SI 11CXO)J,.SI 113 0)1(11)1,aeMoro
cpoKa noJiylfeHH.SI 3KOHOMHlfeCKHX BbirO)J, 11 (11J111) flOJle3HOro noTeHQHaJia, 3aKJ1EOlfeHHOro B aKTHBe, B nop.SIJJ,Ke,
ycTaHOBJleHHOM n. 35 ere "OcHOBHbie cpeJJ,CTBa", n.

44

l1HCTPYKU:1111

N2

157H.

2.2. AMOpT113aQI1.SI no BCeM OCHOBHbIM cpeJJ,CTBaM HalfHCJl.SieTC.SI Jll1HeHHbIM MeTO)J,OM.

(Ocnoeanue: n. n. 36. 37 ere 0CHoenb1e cpeocmea'')
11

2.3. 06oeKTbl OCHOBHblX cpeJJ,CTB CTOl1MOCTblO MeHee

l0

000 py6. Ka)l()J,bIH, 11Mel0!1{11e CXO)J,HOe Ha3HalfeH11e 11

O)J,11HaKOBbIH cpoK flOJle3HOro 11cnOJlb30BaHl1.SI 11 HaXO)J,.Sll1{11eC.SI B 0)1,HOM noMell{eHl111, o6oe)J,11H.SIEOTCSI B O)J,11H
11HBeHTapHblH o6oeKT.

(Oc11oea11ue: n. 10 ere "Ocnoe11b1e cpeocmea'')
2.4. eTpyKTypHa.SI lfaCTb o6oeKTa OCHOBHbIX cpeJJ,CTB,
cymecTBeHHO
CTOl1MOCTb,

OTJ1Hlfal0!1{11HC.SI
COCTaBJl.SIEOLQYEO

OT

cpOKOB

flOJle3HOro

3Halfl1TeJlbHYEO

KOTOpa.SI 11MeeT cpoK

noJie3HOro

11Cf10Jlb30BaHl1SI JJ,pyrHX lfaCTeH

seJTl1lfl1HY

OT

ero

o6meif

11CflOJlb30BaHH.SI,

3TOro )l(e

CT011MOCTl1,

o6oeKTa,

Ylfl1TbIBaeTCSI

11

KaK

caMOCTO.SITeJlbHbIH 11HBeHTapHblH o6oeKT.
,Urr.si

u:e11eif

HaCTO.Sill{ero

flYHKTa

cpOKl1

flOJle3HOro

11CflOJlb30BaHI1.SI

Clfl1TaEOTC.SI

cymeCTBeHHO

OTJ1HlfaEOllJ,HMl1C.SI, ec1111 OHl1 OTHOC.SITCSI K pa3Hb!M aMOpT113aQ110HHbIM rpynnaM, onpeJJ,eJleHHblM B ITocTaHOBJleHl111
ITpas11Temcrna P OT 01.01.2002

N2 1.

,Urr.si u:e11eif HaCTOSill{ero nyHKTa CT011MOCTb CTPYKTYPHOH lfacT11 o6oeKTa ocHOBHbIX cpeJJ,cTB Clf11TaeTcsi
3Halfl1TeJlbHOH, ec1111 OHa COCTaBJl.SieT He MeHee

l 0% ero

o6mei1 CTOl1MOCTl1 .

(Oc11oea11ue: n. I 0 ere "Oc11oe11b1e cpeocmea'')
2.5. 0TJJ,eJlbHbIMl1 11HBeHTapHbIMl1 06oeKTaM11 .SIBJl.SIEOTCSI :
- JlOKaJlbHa.SI BbllfHCJ111TeJlbHaSI ceTb;
- np11HTepb1 ;
- CKaHepbI.

(0CH06QHUe: n. JO

2.6. B

uem1x

ere "OC1l06Hble cpeocmea", 11. 9 ere "YllemHQfl 110flUmUKa", n. 45 HHcmpyK'lfUUM 157H,

nonyqemrn

.nononH11TeJibHblX

.naHHhlX

.QJill

pacKpb1T11ll

noKa3aTenei1:

OTlfeTHOCTl

ycrnHaBJI11Ba10TCll cne.ny10m11e 061,eKTbl aHan11T11l.fecKoro yqeTa:
- B 3KcnnyaTau1111;
- B 3anace;
- Ha KOHCepBal.(1111;
- noJiylfeHO B 6e3B03Me3.QHOe noJib30BaH11e (o6oeKTbl y'-!eTa qrnHaHCOBOH (Heonepau110HHOH) apeH.Qbl).

(0CH06QHUe: 11. 7

2. 7.
113

11

ere "0CH06Hble cpeocmea")

Ka)KJ(OMY 11HBeHTapHOMY o6oeKzy OCHOBHbrx cpe.ncrn np11cBa11BaeTC5! 11HBeHTapHblH HOMep, COCT05!11.(11l

3HaKOB:

1 - 8-H 3HaKH 9 - 11 - M:

3HaKl1 - nopH.QKOBbIH HOMep o6oeKTa B rpynne

(0CH06QHUe: n.

2.8.

.naTa np11H5!T1151 K y'-lezy OCHOBHOro cpe.ncrna

9 ere

()J)(MMITff);

(001 -999).

"0cH06Hble cpeocmea", n. -16 HHcmpyK'/,/UU Ng I 57H)

l1HBeHrnpHblH HOMep HaHOCHTC5!:

- Ha o6oeKThI He.QBIDKHMOro HMYmecrna - HeCMhrnaeMoii KpacKoH:;
- Ha o6oeKThl .QBIDKHMOro HMYmecrna - Ha 6yM(l)KHOH HaKJieH:Ke.

(OrnoeaHue: n. 46 HHcmpyK'lfUU M 157H)

2.9.

06oeKTaM

nepe.naTOlfHbIX

apeH.Qbl,

.noeyMeHTaX

B

OTHOUieHHH

HHBeHTapHbIH

KOTOpbrx

HOMep,

6anaHco.nep)l(aTeJib

np11cBa11BaeTC5!

(co6cTBeHHHK)

HHBeHTapHblH

HOMep

B

He

YKa3aJI

COOTBeTCTBHH

(

nopH.QKOM, npe.nycMoTpeHHbIM HaCT05!11.(eH: YlfeTHOH noJIHTHKOH .

(OcHoeaHue: n. 46 HHcmpyK'lfUU M I 57H)

2. 10.
0504054).

AHaJIHTHlfeCKHH yqeT

BJIO)l(eHHH

B OCHOBHhie cpe.QCTBa

Be.QeTC5!

B MHororpacpHOH

KapTOlfKe

cm

(OrnoeaHue : n. 128HHcmpyK'lfUUM157H)

2. 1l . OcHOBHbie
CTOHMOCTH,

cpe.ncTBa, BwrnneHHbie npH HHBeHTapH3al(HH, np11HHMa10TC5! K yqezy no cnpaBe.nnm~ot

onpe.neneHHOH KOMl1CCl1eH

no

noczynneHHIO

H

Bb!6bITHIO

aKTl1BOB c

npHMeHeHHeM

HaH60Jie(

no.n;XO.Q5!11.(ero B Ka)KJ(OM CJIY'-lae MeTO.Qa.

(0CH06QHUe: 11. 11. 52, 54

2.12. B

ere "KOH'lfenmyQJlbHble OCH06bl ", 11. 3 J lfHcmpyK'lfUU Ng J57H)

l1HBeHTapHbIX KapT04Kax yqern HecpHHaHCOBhIX aKTHBOB

(cp. 0504031),

OTKpb!ThIX B OTHOUieHm

3.QaHl1H 11 coopY*emIH, .nonOJIHHTeJihHO OTpa)l(afOTC5! CBe.QeHl15! 0 HaJil141111 no)l(apHOH, oxpaHHOH CHrHaJil13al(mi H
.npyrHX

aHaJIOrl14HbIX

coe.n11HeHHhIX

Me)KJ(y

CHCTeM,
co6oH:

CB5!3aHHbIX

Ka6eJibHbIMl1

co

3.QaHl1eM

JIHHl1HMH),

c

(np11KpenneHHbIX
YKa3aH11eM

.naTbI

K

CTeHaM,

BBo.na

B

cpyH.QaMeHzy

3KcnnyaTaumo

1'

KOHKpeTHbIX noMell.(eHHH, o6opy.noBaHHblX Cl1CTeMOH.

(0cH06QHUe: n. 9

2.13.

ere "YllemHQfl 110flUmUKa'')

6anaHCOBa5! CTOHMOCTb o6oeKTa OCHOBHbfX cpe.QCTB BH.QOB "3.naHH5!

11
,

"Coopy)l(eH11H

11
,

"MaUil1Hhl 1'

o6opy.noBaHHe" , "TpaHcnopTHbie cpe.QCTBa" yBeJil14HBaeTC5! Ha CTOl1MOCTb 3aTpaT no 3aMeHe ero OT.QeJibHbl)!
COCTaBHblX lfaCTeH B cnyqae {Kan11TaJibHOro peMOHTa) npH ycJIOBl111 , lfTO TaKHe COCTaBHbie qacTH B COOTBeTCTBHl1 (
Kp11Tep115!Ml1 np113HaHl15! o6oeKTa OCHOBHbIX cpe,!l,CTB np113Ha!OTC5! aKTl1BOM 11 cornaCHO nop5!)J,KY 3KCnnyaTaQ111'
o6oeKTa, Tpe6yeTC5! TaKa5! 3aMeHa, B TOM 411CJie B xo.ne KanHTaJibHOro peMOHTa.
0.QHOBpeMeHHO

6anaHCOBa5!

CTOHMOCTb

3TOro

o6oeKTa

KOppeKTHpyeTC5!

(yMeHbUiaeTC5!)

Ha CTOHMOCTI

BbI6bIBalOUJ,HX (3aMeHHeMbIX) qaCTeH.

(0CH06QHUe: 11. n. J9, 27

2.14.

ere "0CH06Hble cpeocmea '')

EanaHCOBa5! CTOl1MOCTb o6oeKTa OCHOBHbIX cpe.ncrn yBeJIH411BaeTC5! B cnyqa51x npoBe.QeH11H:

- o6sl3aTeJlbHblX perym1pHblX OCMOTpOB Ha npe,D,MeT HaJil1lfl1SI ,D,ecpeKTOB;
-

peMOHTOB, ,ll,OCTpOHKl1, ,LJ,006opyJJ,0Bamu1,

peKOHCYpYKQ1111,

B TOM lfl1CJle c

3JleMeHTaMl1 pecrnspaQHH,

TeXHl1lfeCKOro nepesoopy)KeHl1SI, MO,D,epm13aQH11, '-faCTI1"1HOH JlHKB11,LJ,aQHH (pa3yK0MnJieKTaQ1111).
oaJiaHCOBaSI CTOl1MOCTb OCHOBHOro cpe,D,CTBa yseJll1'-111BaeTCS! Ha CYMMY ccpopM11pOBaHHbfX Kanl1TaJibHbfX
BJlO)KeHl1H B 3TOT o6T>eKT 11 TOJlbKO np11 ycJIOBHl1 BblnOJlHeH11.s"i Kp11Tep11es np113Hamrn o6T>eKTOB OCHOBHbIX cpe,D,CTB.
ITp11

3TOM

paHee YlfTeHHasi

s

CTOl1MOCT11

o6T>eKrn

ocHOBHbIX

cpe,D,cTB

cyMMa 3aTpaT

Ha

npose,LJ,eH11e

aHaJIOfl1lfHb[X Meponp11S!Tl1H nO,LJ,Jle)Kl1T cn11camno c ylfeTOM HaKOnJieHHOH aMOpT113aQ1111.

(OCHoemwe: n. n. 19, 28

2.15.

ere "0CH06Hble cpeocmea")

CTOl1MOCTb OCHOBHOro cpe,D,CTBa 113MeHS!eTCS! B CJIYlfae npose,LJ,eHl1S! nepeoQeHKH 3Toro OCHOBHOro

cpe,D,CTBa 11 OTpa)KeHl1S! ee pe3yJlbTaTOB B yqeTe.

ere "0CH06Hble cpeocmea'')

(0CH06GHUe: n. 19

2.16.

ITpw

0Tpa)l(eHw11

pe3yJihTaTOB

nepeoQettK11

npo113so,LJ,11Tcsi

nepecLieT

HaKonJieHHOH

aMopT113aQw11

nponopQWOHaJibHO 113MeHeHl1lO nepBOHaLiaJibHOH CT011MOCTl1 o6T>eKTa OCHOBHbfX cpe,D,CTB TaKl!fM o6pa30M, 4T06bl
ero OCTaTOlfHaS! CTOHMOCTb nocJie nepeoQeHKl1 paBHS!JlaCb ero nepeoQeHeHHOH CTOl1MOCTl1.

(0CH06GHUe: n. 41

ere "0CH06Hble cpeocmea'')

2. 17. CTowMOCTb

Jll1KB11,L1,11pyeMbIX

,ll,OKyMeHTaX

nocTaBW:WKa,

np11

(Pa3YKOMnJieKTosaHHhrx)

LiaCTl!fLIHOH

Jll1KBl!f,LJ,aQ1111

qacTett,

ecJI11

(pa3yKOMnJieKTaQirn)

oHa

He

o6beKTa

6bma

BbI,LJ,eJieHa

OCHOBHOro

s

cpeJJ,CTBa

onpe,D,eJIS!eTCSI KOMl1CCl1eH no nOCTynJieH11lO 11 BbI6bIT l!flO aKTl!fBOB nponopQ110HaJibHO BbI6paHHOMY KOMl1CCl1eH
noKa3aTeJIIO (nJiow,a,LJ,b, o6T>eM 11 ,D,p .).

(0CH06GHUe: n. 9

ere "Yl[emHG.R nOflUmUKa'')

2.18. OrneTCTBeHHblM

3a xpaHeH11e ,LJ,OKyMeHTOB

npomso,LJ,11TeJIS1,

sxo,LJ,siw;wx

s

KOMnJieKTaQl!flO o6T>eKTa

OCHOBHblX cpe,D,CTB ( TeXHl14eCKOH ,ll,OKyMeHTaQWH, rapaHTl1HHblX TaJIOHOB ), SIBJlS!eTCS! OTBeTCTBeHHOe Jl11QO, 3a
KOTOpblM 3aKpenJieHO OCHOBHOe cpe,D,CTBO.

(0cHoeaHue: n. 9

2.19.

ITpo,D,a)l(a

ere "Yl[emHG.R noJlumuKa'')
o6T>eKTOB

ttecpwttaHCOBbfX aKTl1BOB

ocHOBHhrx

(OCHoeaHue: Memooul[ecKue VKa:JaHUR

2.20.

Ee3B03Me3,LJ,Hasi

Tip11

np1106peTett1111

lfaCTl14HaS!

MO,D,epH113aQ1111)

OCHOBHhrx cpe,D,cTB

ocHOBHbIX

Jll1KBl1,LJ,aQl1S!

ocpopMJIS!eTCS!

cpe,D,cTB

o6T>eKTOB

ocpopMJisieTCS!

AKTOM

o

np11eMe- nepe,L1,aLie

ocpopMJIS!eTcsi

AKT

o

np11eMe- nepe,L1,alfe

o6T>eKTOB

ero

peKOHCTPYKQl111

(peMOHTe,

M 52H)

o6T>eKTa

AKTOM

3.
3 .1. B cocTase

np11eMe-nepe,L1,aLie

M 52H)

OCHOBHblX

np11eMa-c,LJ,aLI11

MO,D,epH11311pOBaHHblX o6beKTOB OCHOBHblX cpe,D,CTB

s

o

(cp. 0504101).

(OCHoeaHue : Memooul[eCKue VKaJaHUR

2.22.

AKTOM

(cp. 0504101 ).

(OCHoeaHue: Memooul[eCKue yKa:JGHUR

2.21.

ocpopMJU1eTcsi

M 52H)

nepe,D,alfa o6T>eKTOB

o6T>eKTOB ttecp1rnaHCOBbIX aKTl1BOB

Hecp1rnaHCOBbfX aKTl1BOB

cpe,D,CTB

(cp. 0504101).

cpe,D,CTB

np11

OTpeMOHT11pOBaHHbIX,

peKOHCTpy11posaHHblX

11

(cp. 0504103).

HeMaTepuaJibHhle aKTHBbl

tteMaTep11MbHhrx aKTl1BOB Ylfl1TbIBaIOTCSI 06T>eKTb1, cooTseTcTsy10w:11e Kp11Tep11siM np113Hatt11S1

KaLieCTse HMA, s

4acTHOCT11 11CKJll0411TeJlhHbie npasa Ha pe3yJibTaThI 11HTeJIJieKTYMhHOH ,LJ,esiTeJibHOCTl1 11

cpe,D,CTBa 11H,ll,11Bl1,LJ,YaJil13aQH11.

(0Cfl06GHue : n. 56 lfHcmpyKlf.UU Ng l 57H)

3 .2. 06T>eKT
ycJIOBl1H:

np113HaeTCS!

HeMaTepHMbHblM

aKTl1BOM

np11

O,ll,HOBpeMeHHOM

Bbln0JlHeHl111

CJle,LJ,y10w:11x

- o6oeKT cnoco6eH np11HOCl1Tb 3KOHOMWleCKl1e Bblro,LJ,bl B 6y;::i;yw,eM;
- y Hero OTCYTCTByeT MaTep11aJibHO-Bew,ecTBeHHaH ,

11Me10TCH Ha,LJ,Jie)Kaw,e oqiopMJieHHbie .ll.OKyMeHTbI,

no,LJ,TBep)K,ll,alOW,11e 11CKJIIOL(l1TeJibHOe npaBO Ha aKTl1B (naTeHTbl, CBl1,ll,eTeJibCTBa, .ll.pyrne oxpaHHbie ,ll,OKyMeHTbl,
,ll,OfOBOp 06

OT'-l)')K,ll,eHHl1

11CKJllOL(l1TeJibHOrO npasa Ha pe3yJibTaT 11HTeJIJieKTYaJibHOH ;::i;eHTeJibHOCTl1 11Jil1 Ha

cpe;::i;CTBO 11H,ll,11Bl1JJ:YaJil13aLI,1111, ,ll,OKyMeHTbl, fiO,ll,TBep)K,ll,alOW,11e nepeXO,ll, 11CKJIIOL(HTeJibHOro npasa 6e3 ,ll,OroBopa 11
T.n.) 11Jil1 11CKJII0'-111TeJibHOro npasa Ha pe3yJibTaTbl Hay'-IHO- TeXHWfeCKOH ,LJ,eHTeJibHOCTl1, oxpaHSieMble B pe)KHMe
KOMMepqecKOH

TattHbl,

BKJIIO'-laH

noTeHlJ,11aJlbHO

naTeHTocnoco6Hbie

TeXHl1'-leCKl1e

peweHl1H

11

ceKpeTbl

np0113BO,ll,CTBa (Hoy-xay).

(0CH06G11Ue: n. n. 4, Q,

3.3 . CpoKOM

zere "HeMamepuaJlbHble aKmU6bl ", n. 56 lf1-1cmpyKlfUU M

1571-1)

noJie3Horo 11cnoJib30BaH11S1 HeMaTepHaJibHoro aKTl1Ba HBJIHeTCH nep110,ll,, B Te-Y:eH11e KOToporo

npe;::i;noJiaraeTcH 11cnOJib30BaH11e aKT11Ba.

(Oc1-1oea1-1ue: n. 60 lf1-1cmpyKlfUU M 1571-1)

3.4. AHaJI11T11-Y:eCKHH
0504054).

y-Y:eT BJIO)KeH11H. B HeMaTep11aJibHb1e aKTl1BbI Be,ll,eTcSI B MHororpa.

0504514) ocpopM1rneTc5I Ha 6yMa)f(HOM HOC11Te11e c np11MeHeH11eM KOMnblOTepHoif

C Eyx.ra11Tep1rn.

(OCHoeaHue: nn. 4. 7 n. 4 YKG3aHu.HM 3210- Y, n. 167 l1HcmpyKL{UUM 157H)
7.3.

B

cocra8e )1,eHe)f(HblX JJ,OKYMeHT08 yl.f11TbIBa10TC5I ocpopM11eHHb1e Ha 6yMa)f(HOM Hoc11Te11e npoe3JJ,Hbie

)1,0KyMeHTbl, np1106peTaeMble )1,1151 npoe3)1,a pa60THl1K08 K MeCTY KOMaH)1,11p08Kl1 11 o6paTHO.

(OCHoeaHue : n. 169 lfucmpyKL{UU M l 57H)
7 .4. )l,eHe)f(Hble

)1,0KyMeHTbl

rrp11HHMalOTC51

8

Kacey

11

Y'-111TbIBalOTC51

no

rrep80Hal.faJlbHOH

CT011MOCTl1,

ccpopM11p08aHHOH 8 06beMe cpaKTl1l.feCKHX 3arpaT, c yl.feTOM 8Cex HaJ10f08, 8 TOM '-111C11e 803Mew,aeMbfX.

(0CHOBaHue: n. 9

ere "Y'lemHafl no;zumuKa'')
8.

PacqeTbI c L1,e6uTopaMu u Kpe.11:uTopaMH

8 . 1. CyMMa yw,ep6a OT HeJJ,OCTa'-1 (xm1.(eH11i1) MaTep11anbHbIX u,eHHOCTei1 orrpe)1,emreTC51 11cxoJJ,H 113 TeKyw,eti
80CCTaH08HTe11bHOH CTOl1MOCTl1, ycTaHa81111BaeMOH KOMl1CCl1eH ITO nOCTyITJleHHIO H 8bl6bITl1IO aKTl1808.

(OCHoeaHue: n. 220l1HcmpyKL{UUM157u)
8.2. 3a)1,omKeHHOCTb )1,e611Topo8 no lllTpacpaM, neHHM, 11Hb1M caHKU,1151M, rrpe)],yCMOTpeHHblM KOHTpaKTOM
(AOf080pOM, cornaweH11eM), KOTOpbiH 3aKJIIO'-leH cornaCHO e)],epanbHOMY 3aKOH)' OT 05 .04.2013

NQ

44- <1>3,

OTpa)f(aeTCH 8 yl.feTe Ha )1,aTy 803HJ.1KH08eH1151 npa8a COOTBeTCTBYIOW,ero Tpe6o8aHl151 no KOHTpaKTY (AOfOBopy,
corna!IleHHIO) Ha OCH08aHl111 6yx.ranTepCKOH crrpaBKH 11 c np11l10)f(eH11eM o60CH08aHHOf0 pacl.feTa. flp11 3TOM rreH11
Hal.fl1CJ15llOTC51 Ha KOHeu, Ka)f()],OfO MeC51U,a 11 (H1111) Ha )1,aTy rrpeKpaw,eH1151 OCH08aHl1H )J,1151 11X )1,aJlbHeH!Ilero
Hal.f11c11eHHH.

B

cnyqae ec1111 KOHTpareHT He cornaceH c npe)1,b51811eHHblM Tpe608aH11eM, ocnap118aeMa5I 3a)1,011)f(eHHOCTb

OTpa)f(aeTC51 8 COCTa8e )1,0XO)],OB 6y.l(yw,11x nep110)1,0B . flo cpaKTy onpe)1,e11eH1151 cy)],OM pa3Mepa COOTBeTCTBYIQW,11X
n11aTe)f(eH Ha OCH08aHl111 8CTynH8lllero 8 CHJlY cy)1,e6Horo aKTa )1,aHHa51 cyMMa co Cl.feTa yl.feTa )1,0X0)],08 6yJ1.YW,HX
nep110)1,08 OTHOCl1TC51 Ha )1,0XO)],bl TeKyw,ero nep110)1,a, a pa3H111.1,a cnl1CbIBaeTC51 Ha yMeHbllleH11e paHee OTpa)f(eHHOH
)1,e611TopCKOH 3a)1,0JI)f(eHHOCTl1.

(OCHoeaHue: n. 34

ere "/J.oxoObl", lluCbMO MuuefmHa Poccuu om 18.10.2018 Ng 02- 0 7- 10175014)

8 .3. 3a)1,0mKeHHOCTb
)1,0f080paM,

)1,e611Topo8

3aKJ110l.feHHblM

He

8

no

rrpe)1,b51811eHHblM

paMKax

KOHTpaKTHOH

K

Hl1M

Cl1CTeMbl,

lllTpacpaM,

rreH51M,

orpa)f(aeTC51

8

HHblM

yl.feTe

caHKU,1151M

np11

no

rrp113HaHl111

3a)1,011)f(eHHOCTl1 )1,e611TopoM 111111 8 MOMeHT 8CTyIT11eHl151 8 3aKOHHYIO c1111y pe!IleH1151 cy)],a 06 11X 83blCKaHl111.

(0cHoeaHue : n. 9

ere "Y'lemHafl noJ1umuKa

8.4. flOCTyITJleH11e

)1,eHe)f(HblX

cpeJJ,CTB

1
')

OT

811H08HOfO

11111.1,a

8

rrora!IleH11e

yw,ep6a,

np11'-111HeHHOfO

cp11HaHC08blM aKTl18aM, orpa)f(aeTc51 no TOMY )f(e KOAY cp11HaHC080ro 06ecnel.feH115I (AeHe11bHOCT11), no KOTopoMy
ocyw,eCTB115111C51 HX y'-leT.

(OCHoeaHue: n. 9

ere "Y'lemHafl no;mmuKa'')

8.5 . flp11H51Tl1e o6beKT08 Hecp11HaHC08blX aKTl1808, nocTyn118Wl1X 8 nop51)1,Ke 803Mew,eHl151 8 HaTypaJlbHOH
cpopMe yw,ep6a, np11'-111HeHHOro 811H08HbIM 11111.1,oM, OTpa)f(aeTC51 c np11MeHeH11eM cl.fern 0 401 10

(Qcuoemtue: n. 9

ere "Y'lemHafl nOflUmUKa'')

172.

8.6. Ha clfeTe 0 2 l 0 05 000

se;:zyTc5l paclfeTbI c ,ll,e61.ffopaMH no npe,ll,OCTaBJleHHIO y4pe)f()J,eHHeM:

- o6ecnelfeHHH 3a51BOK Ha yqacTHe B KOHKypeHTHblX 3aKynKax (TOprax);
- o6ecnelfeHHH f.1CnOJ1HeHH51 KOHTpaKTa (,ll,OfOBOpa);
- HHbIX 3aJ10fOBbIX n11aTe)f(eH, 3a)J,aTKOB.

(OcnoemLUe: n. n. 235, 236HncmpyK'l{UUM 157n)
8.7.

I1oKa.3aTeJlb pa.3Mepa paclfeTOB c yqpe,ll,HTeJleM KOppeKT11pyeTC5l e)f(efO)J,HO nepe,ll, COCTaBJleHHeM rO)J,OBOH

OTlfeTHOCTf.1 .

(Ocnoeanue: n. 74HncmpyKZ{uuNQ162n)
8.8. Ha
0504805).

cyMMbI H3MeHeHHH noKa.3aTeJI51 cqeTa

0 210 06 000

yqpe,ll,HTeJIIO HanpaBJI5leTC51 YI3Bell.(eH11e

Cill..:

(Ocnoeanue : n. 9 ere "Yl./emna5l nollumuKa'')
8.9.

AHanHTHlfeCKHH ylfeT pacLJeTOB c no,ll,OTLJeTHbIMH 1111u,aM11 Be)J,eTC51 B )l{ypHane onepaLJ,1111: pacLJeTOB c

nO,ll,OTLJeTHb!Mf.1 JlHLJ,aMH

(cp. 0504071).

(Ocnoeanue : n. 218HncmpyKifuuNQ157u)

8. l 0.

AHaJlHTHLJeCKHH

yqeT

pacLJeTOB

c

nocTaBU.(HKaMH

3a

nocTaBJleHHbie

MaTep11anbHbie

OKa.3aHHbie ycnyrn, Bbmo11HeHHbie pa6oTbI Be,ll,eTC51 B KapTOLJKe yLJeTa cpe,ll,CTB 11 pacLJeTOB

u,eHHOCTH,

(cp. 050405 l ).

(Ornoeauue: n. 257 HucmpyKl,fUU NQ J57n)
8. l l. AHaJlHTHlfeCKHH
(cp. 0504051).

yLJeT pacLJeTOB no rnrnTe)f(aM B 610)],)f(eTbI se,ll,eTC51 B KapTOlfKe yLJeTa cpe,ll,CTB 11

pacLJeTOB

(Ornoeauue: n. 264HucmpyKZ{uuNQ157u)
8.12.

AHan11T11lfeCKHH yLJeT pacqeTOB no ,ll,OXO,ll,aM se,ll,eTC5l no Ka)f()J,OMY. KOHTpareHTy.

(Ocnoeanue: n. 200 HucmpyKl,fUU NQ J57u)
8.13.

AHaJ1HTl1LJeCKHH yLJeT pacLJeTOB no ornrnTe Tpy,ll,a se)J,eTC51 no KaTeropH51M nepcoHana.

(Ocnoeauue: n. 257 HncmpyKl,fUUM 157n)
8.14.

CsepKa nepcoH11cp11u,11posaHHbIX )J,aHHbIX ynpasneHLJecKoro yLJeTa c noKa.3aTeJI51MH 6anaHCOBbIX cLJeTOB

ocyll.(eCTBJ15leTC5l e)f(eKBapTallbHO_.

(Ornoeauue: n. n. 200, 25 7 HucmpyKl,fUU NQ J57u)
8.15. B Ta6ene yLJeTa
OT

HOpMallbHOro

11cnOJib30BaHH51 pa6oqero speMeHH

HCnOJlb30BaHH51

pa6oLJero

BpeMeHH,

(cp. 050442 l)

ycTaHOBJleHHOro

perncTp11py10Tc5l cnyLJaH OTKJlOHeHHM
npaBHJlaMH

BttyTpeHHero

Tpy,ll,OBOro

np11MeH5!TbC5!

c11e;:zy10ll.(11e

yc110BHb1e

pacnop51,ll,Ka.

(Ornoeauue : Memoou'-leCKue yKmanU5/. NQ 52u)
B

Ta6e11e

yLJeTa

11cno11b30BaHH51

pa6oqero

speMeHH

o6o3HaLJemrn:

Ha11MeHosam1e noKa3aTem1

Kon

0TnycK 6e3 coxpaHemu1 3apa60THOH nnaTbl

03

OTcyTcrs11e no np11411He npeKpaweH11J1 TPYllOBblX

x

OTHOWeHHH
npOllOJl)!HHaHCOBblH pe1yJI1>TaT
11

9.1. ,Z:Vrn yqern AOXOAOB 6yeyw,HX nepHOAOB npHMeHSllOTCSI CLJ:eTa 0401 41 000 ,[(0XOAbl 6yeyw,HX nepHOAOB
K npH3HaHHIO B TeKyw,eM ro.n:y" , 0 401 49 000 ",[(oXOJJ:bl 6yeyw,HX nepHOAOB K npH3HaHl1!0 B OY:epeAHhle ro.n:a" .
(OcHoeaHue: n. 301l1HcmpyK14uuM157H)
9 .2. KaK pacxo.n:1>1 6yAyw.11x nepHOAOB yLJ:11T1>1BaIOTCS1 pacxo.n:1>1 Ha:
- Bbinnary OTnyCKHblX 3a HeOTpa6oTaHHble JJ:HH OTnyCKa.
(OcHoeaHue: n. 302 !1HcmpyK14uu M l 57H)
9.3. PacXOJJ:bl Ha Bbinnary OTnyCKHblX 3a HeOTpa6oTaHHble AH11 OTnycKa OTHOCSITCSI Ha cp11HaHCOBblH
pe3yJibTaT TeKyw,ero cpHHaHCOBOro ro.n:a e)f(eMeCSILJ:HO B pa3Mepe, COOTBeTCTByIOW,eM OTpa6oTaHHOMY nep11oey,
Aa10w.eMY npaso Ha npe.n:ocrnsneH11e oTnycKa.
(OcHoeaHue: n. 302 l1HcmpyK14uuM 157H)
9.4. B yLJ:eTe cpopM11pyeTCS1 pe3eps npeACTOSIW,HX pacxoAOB - pe3eps MS! onnaT1>1 oTnycKOB 3a cpaKTHLJ:ecK11
OTpa6oTaHHOe BpeMSI H BbinJiaTbl KOMneHcau,11i1 3a HeHCnOJ1b30BaHHblH OTnyCK, BKJllOLJ:aSI CTpaXOBbie B3H0Cbl.
(0cH08QHUe : n. 302. 1 !1HcmpyK14uu M

l 57H, n. 6 ere "Pe3epeb1 11)

9.5. Pe3eps AJlS! onnaT1>1 oTnycKOB 3a cpaKT111-1ecK11 oTpa6oTaHHoe speMSI 11 B1>1nnaT1>1 KOMneHcau,11i1 3a
He11cnOJ1b30BaHHblH OTnyCK, BKJllOLJ:aSI CTpaXOBble B3H0Cbl, paCCLJ:l1Tb1BaeTCSI 11CXOAS! 113 cpeAHeH 3apa60THOH nnaTbl
scex pa6oTHl1KOB. CyMMa pe3epsa onpe.n:enS1eTCS1 no cpopMYne, np11BeAeHHOi1 B n . 2.5 flp11JIO)f(eHHS1 NQ 13 K
HaCTOS1w,ei1 YLJ:eTHOH non11T11Ke.
(0CH08QHUe : n. 10

ere "BbtnllGmbl nepCOHaJ!y '')

9.6. AHan11T11LJ:ecK11i1 yLJ:eT pe3epsos npeACTOSIILl,HX pacxoAOB se.n:eTCSI B KapTOLJ:Ke y1-1ern cpe.n:crn 11 pacLJ:eToB

C. 0504051).
(OcHoeaHue : n. 302. 1 l1HcmpyK14uu M l 5 7H)
9 .7. Ha c1-1eTe cp11HaHcos1>1x pe3yn1>TaTOB npown1>1x oT1-1eTH1>1x nep110AOB ycrnHasn11sa10TcS1 AOnonH11TeJibHb1e
KOAbl no fOAaM cpopM11pOBaHHSI .
(OcHoeaHue: n. 300 l1HcmpyK14uu M l 5 7H)

10. Camcuuouuposauue pacxoJJ:OB
l 0.1. YLJ:eT np11H11MaeMb1x 06S13aTen1>CTB ocyw,ecrnnS1eTCS1 Ha ocH0BaH1111:
- 113Bew,eHl1SI 0 npoBeAeHl111 KOHKypca, ayKU,110Ha, ToproB, 3anpoca KOT11pOBOK, 3anpoca npeAJ10)f(eH11i1;

- np11rnawemu1 np11H5!Th y4aCT11e B onpet:1eJieH1111 nocTaBW:HKa (not:1p51A4HKa, 11cnoJIH11TeJI51);
- npoTOKOJia KOHKypcHOH KOMl1CCI111;
- 6yxramepcKOH cnpaBKH

(cp. 0504833).

ere "Y'lemHG5/, n011umuKa '')

(OrnoeaHue : n. 3 cm. 219 EK PCTB ocyw:ecTBJI51eTc51

Ha ocH0BaH1111:

- pacnop5!t:111TeJI1>Horo AOKyMeHrn 06 YTBep)f(,[l,eH1111 wrnTHoro pacn11caH11R c pac4eTOM rot:10Boro cpoHAa
OnJiaTbl Tpyt:1a;
- ):(OfOBOpa (KOHTpaKTa) Ha nocTaBKY TOBapoB, BbinOJIHeHHe pa6oT, OKa'.3aHl1e yccyr;
- npH OTCYTCTBl111 ):\OfOBOpa - aKTa BbinOJIHeHHbIX pa6oT (OKa3aHHblX yccyr), Cl!ern;
- 11cnoJIHHTeJibHOro Jll1CTa, cyt:1e6Horo np11Ka3a;
- HaJioroBOH t:1eKJiapau:1rn, HaJioroBoro pacl!eTa (pacqern aBaHCOBhlX nJiaTe)l(eH), pacl!eTa no cTpaxoBhIM
B3HOCaM;
- peweHl151 HaJIOrOBOro opraHa 0 B3blCKaHl111 3a):(OJI)l(eHHOCni;
- cornacoBaHHoro pyKOBOAITTeJieM 3a51BJieHH51 o Bh!Aal!e not:1 OT4eT t:1eHe)l(H1>rx cpe):(CTB 11JI11 OT4eTa
not:10T4eTHOro miu;a o npo113Bet:1eHHh!X pacxot:1ax.

(0cH08QHUe: n. 3 cm. 219 EK PCTB ocyw:ecTBJI51eTc51

ere "Y'lemHG5/, n011umuKa'')

Ha ocH0BaH1111:

(cp. 0504401 );
Be):\OMOCTl1 (cp. 0504402);

- pacl!eTHO-nJiaTe*HOH Be):\OMOCTl1
- pacl!eTHOH

- 3an11cK11- pac4ern 06 11c411cJieH1111 cpet:1Hero 3apa6oTKa np11 npet:1ocTaBJieH1111 oTnycKa, yBoJI1>HeH1111 H

(cp. 0504425);
6yxraJITepCKOH cnpaBKl1 (cp. 0504833);

Apymx CJIY4a51X
-

- aKTa BbinOJlHeHHbIX pa6oT;
- aKTa 06 OKa3aHHH yccyr;
- aKrn np11eMa-nepet:1al!H;
- ):\OfOBOpa B ccyqae ocyI.IJ;eCTBJieH1151 aBaHCOBblX nJiaTe)l(eH B COOTBeTCTBHH c ero ycJIOB11RMl1;
- OT4ern o pacxot:1ax no):(OT4ernoro JIHU:a

(cp. 0504520);

- cnpaBK11-pac4ern;
- Cl!eTa;
- c4ern- cpaKzyp1>1;
- TOBapHOH HaKJia):\HOH
-

yH11Bepcan~Horo

(TOPf-12) (cp. 0330212);

nepet:1aT04Horo t:10KyMeHrn;

- l!eKa;
- KBHTaHU:HH;
- HCnOJIHHTeJibHOfO JIHCTa, cy):(e6Horo npHKa3a;
- HaJioroBoH t:1eKJiapau:1111, HaJIOroBoro pac4eTa (pacl!eTa aBaHCOBhlX nJiaTe)l(eH), pacqern no cTpaxoBhIM
B3HOCaM;
- peweHH51 HaJIOrOBOro opraHa 0 B3bICKaHHH 3a):\OJI)l(eHHOCTH;
- cornacoBaHHoro pyKOBOAHTeJieM 3a.srnJieHH51 o BhIAal!e not:1 OT4eT t:1eHe)l(HhIX cpet:1CTB.

(OcHoeaHue: n. 4 cm. 219 EK P1x (nJiaHoB1>1x) Ha3Ha4eHHH no cpopMe
(cpopMaM), npHBet:1eHHOH (npHBet:1eHHhrM) B ITpHJIO)l(eHHH

N2 4

K HaCT051W:eH Y4eTHOH noJI11T11Ke.

(OrnoeaHue: n. 170lfHcmpyKl{uuM174H)

11. 06ecu:eueuue aKTHBOB
11.1. Han11411e npl13HaKOB B03MO)l(HOro 06ecu;eHeH115! (CHH)l(eHHR y6bITKa) npoBep51eTC51 np11 HHBeHTap113au;m1
COOTBeTCTBYIOW:HX aKTHBOB, npOBO):\HMOH npH COCTaBJieHHH fO):\OBOH OT4eTHOCTH.

(0CH06QHUe : n. 9

11.2.

ere "Y'iemHa5l. no!lumuKa", n. n. 5, Q ere "06eci/eHeHUe aKmueoe'')

HmpopMaLJ,11H o npH3HaKax B03MO)l{HOro 06ecueHeH11H (CH11)1{eH11H y6h1TKa), BbLHBJieHHbIX B paMKax

HHBeHTapH3aLJ,HH,

OTpa)!(aeTCH

HeqrnHaHCOBbIX aKTHBOB

(0CH06aHue: n. n. 6, 18

ll.3.

B

HHBeHTapH3aUHOHHOH

onHCH

( C11H4HTe11bHOH

Be.UOMOCTH)

no

o6oeKTaM

(cp. 0504087).

PaccM0TpeH11e

ere "06eci,eHeHUe aKmueoe'')

pe3y11hTaToB

npose.ueH11H

TecTa

Ha

06ecueHeH11e

11

oueHKY

Heo6xo.u11MOCTH

onpe.ue11emrn cnpase.u1111BOH CTOHMOCTH aKTHBa ocyl.I..(eCTB11HeT KOMHCCHH no nocrynJieHHIO 11 BbI6bITl1IO aKTHBOB.

(OcHoeaHue: n. 9

11.4.

ere "Y'iemHa5l. no!lumuKa'')

f1o 11TOraM paCCMOTpemUI pe3yJibTaTOB TeCTa Ha 06ecueHeH11e OcpOpMJIHeTCH npOTOK011, B KOTOpOM

YKa3bIBaeTCH npe.unaraeMoe peweH11e (npOBO.U11Tb 111111 He npOBO.U11Tb oueHKY cnpase.u1111BOH CTOl1MOCTl1 aKT11Ba).
B cey 1rne ec1111 npe.unaraeTCH peweH11e o npose.ueH1111 oueHKH, TaK)l{e yKa3bIBaeTCH onn1.MaJibHbIH MeTO.U
onpe.ue11eHl1H cnpaBe.UJIHBOH CTOl1MOCTl1 aKTl1Ba.

ere "Y'iemHa5l. nO!lUmUKa", n. n. 10, 11 ere "06ecl{eHeHue aKmueoe'')

(0CH06QHUe : n. 9

l l.5 . ITp11

Bbrns11eHHH npH3HaKoB B03MO)!(Horo o6ecueHemur (CH11)1{emrn y6bITKa) pyKoso.u11Te11b np11H11MaeT

peweHHe 0 Heo6XO.UHMOCTl1 ( 06 OTCYTCTBHH Heo6XO.IJ.HMOCT11) onpe.ue11eH11H cnpase.u1111BOH CTOl1MOCTl1 aKT11Ba.

11.6. 3To

peweH11e ocpopMJIHeTCH npHKa30M c YKa3aH11eM MeTo.ua, KOTOpblM CTOl1MOCTb 6y.ueT onpe.ue11eHa.

(0CH06QHUe: n. n. 10, 22

11 .7.

ere "Q6eCl{eHeHUe QKmU606'')

ITp11 onpe.ueneHHH cnpase.u1111BOH CTOHMOCTH aKTHBa TaK)l{e oueH11saeTCH Heo6XO.UHMOCTb H3MeHeHHH

OCTaswerocH cpoKa no11e3HOro HCn011b30BaHl1R aKTHBa.

(0CH06QHUe : n. 13

11 .8.

Ec1111

no

ere "06ecl{eHeHUe aKmueoe'')

pe3yJibTaTaM

onpe.ueJieHHH

cnpase.u1111BOH

CTOHMOCTH

aKTHBa

BblHBJieH

y6bITOK

OT

06ecueHeH11H, TO OH no.1J.J1e)!(l1T npH3HaAHIO B y4eTe.

(0CH06QHUe: n. 15

l l.9.

ere "06ecl{eHeHue aKmueoe'')

Y6bITOK OT 06ecueHeH11H aKT11sa 11 (11I111) H3MeHeH11e ocrnswerocH cpoKa none3Horo 11cno11b30BaHHH

aKnrna np113HaeTCH B y4eTe Ha OCHOBaHHl1 EyxramepcKOH cnpaBKl1

ere

(0CH06aHue : n. 9

11

11 . l 0. BoccTaHOBJieHHe
noc11e.uHero

(cp. 0504833).

Y'iemHa5l. no!lumuKa'')
y6bITKa OT o6ecueHeHHH OTpa)l{aeTCH B y4eTe T011bKO B TOM cey4ae, ec1111 c MOMeHTa

np113HaHHH y6bITKa OT o6ecueHeHHH aKTl1Ba 6b!J1 H3MeHeH MeTO.U onpe.ue11eHHR cnpaBe.ll.JlHBOH

CTOl1MOCTH aKTl1Ba.

(0CH06QHUe: n. 24

ere "Q6eCl{eHeHUe QKmU606

11 . 11 . CH11)1{eH11e

y6bITKa OT 06ecueHeH11H aKT11sa 11 (111111) 113MeHeH11e ocTaswerocH cpoKa no11e3Horo

11
)

11CnOJib30BaHHH aKTl1Ba npH3HaeTCH B y4eTe Ha OCHOBaHl111 EyxranTepCKOH cnpaBKl1

(0CH06aHue : n. 9

ere

11

(cb . 0504833).

Y'iemHa5l. nO!lumuKa'')

12. 3a6aJiaHCOBblH y'leT
12. 1. y

4eT

Ha

3a6anaHCOBblX

C4eTax

se.ueTCH

B

pa3pe3e

KO.UOB

BH.Ua

cp11HaHCOBOro

(.ueHTe11bHOCTH ) .

(0cH06aHue: n. 9

12.2.

ere

11

Y'iemHa5l. nO!lUn1UKa'')

Ha 3a6anaHCOBOM C'-leTe

03

"EnaHKH CTporott OTLfeTHOCT11 y'feT Be,aerc~

- Tpy.uosb1e Ktt11)1{KH;
- BKJia.Ub1w11 B Tpy.uosb1e KH11)1{KH.

(OCHoeamte: n. 33 7 HHcmpyKlfUU Ml 5 7H)

11

no rpynnaM:

o6ecne4eHHH

12.3.

Ha 3a6a.JiaHcosoM cqeTe

04

11

"CoMHl1TeJJbHa51 3aJJ:OJJ)l(eHHOCTb yqeT seii:eTc51 no rpynnaM :

- 3aJJ:OJ])l(eHHOCTb no JJ:OXOJJ:aM;
- 3aJJ:OJ])l(eHHOCTb no asaHCaM;
- 3aJJ:OJ])l(eHHOCTb noii:oTqeTHbIX Jl111..(;
- 3aJJ:OJ])l(eHHOCTb no HeJJ:OCTaqaM;
- 3aJJ:OJ])l(eHHOCTb no KpynHblM cii:enKaM;
- 3aJJ:OJJ)l(eHHOCTb no cii:enKaM c 3aBl1C11MOCTblO.

(0CH08QHUe: n. 9

12.4.

ere "Y'lemHafl nOJlUmUKa ", n. 21JfHcmpyKl{UUNg33H)

)J;oKyMeHTbl 0 spyqeHl111 u,eHHblX noii:apKOB (cyseH11pHOH npOJJ:YKLl,1111) oct>opMJJIDOTC51 B COOTBeTCTBl111 c

flop51JJ:KOM, np11seii:eHHbIM s ITp11J1o)l{eH1111

12.5.

l0

Ha 3a6a.JiaHcosoM cqeTe

NQ 14

K HaCT051W.ei1 YqeTHOH noJ111T11Ke.

" 06ecneqeH11e 11cnonHeH115! o6513aTeJJbCTB" yqeT seii:eTc51 no

s11ii:aM

06ecneqeH11i1 :
- 6aHKOBCKl1e rapaHT1111;
- nopy'I11TeJ1bCTBa;

(0CH08QHUe: n. 352 lfHcmpyKl{UU Ng l 57H, n. 21 lfHcmpyKl{UU Ng 33H)

12.6.

11

AHa.JI11T11qecKHi1 yqeT no cqeTaM

cpeii:crn" seii:eTC51 s MHororpact>Hoi1 KapTOqKe

"ITocTynJJemrn ii:eHe)KHbIX cpeii:crn" 11 ~

11

Bb16bITl15I ii:eHe)!(Hbrx

(cp. 0504054).

(OCHoeaHue: n. n. 366, 368 lfHcmpyKl{UU M 157H)

12.7.

Ha 3a6a.JiaHCOBOM cqeTe

20

"3aii:oJ])l(eHHOCTb, HesocTpe6osaHHa51 Kpeii:11TopaM11" yqeT seii:eTC51 no

rpynnaM:
- 3aJJ:OJJ)!(eHHOCTb no KpynHbIM CJJ:eJIKaM;
- 3aJJ:OJI)l{eHHOCTb no CJJ:eJJKaM c 3al1HTepecosaHHOCTblO;
- 3aJJ:OJ])l(eHHOCTb no npoqHM CJJ:eJJKaM.

(0CH08QHUe : n. 9

12.8. Ha

ere "Y'lemHafl nOJlUmUKa", n. 2J lf11cmpyKl{UUM 33H)

3a6a.JiaHCOBbIH cqeT

20

" 3 aii:on)l{eHHOCTb, HesocTpe6osaHHa51 Kpeii:11TopaM11" He socTpe6osaHHa51

KpeJJ:l1TOpOM 3aJJ:OJl)l{eHHOCTb np11Hl1MaeTC51 no np11Ka3y, 113JJ:aHHOMY Ha OCHOBaH1111:
-

11HBeHTap113au,110HHoi1 on11c11 pacqeToB c

Kpeii:11TopaMH

noKynaTeJJ51Ml1, nocTasw.11KaM11 11 npoq11M11 ii:e611TopaM11

11

(cp . 0504089);

- JJ:OKJJaJJ:HOH 3an11CKl1 0 BbUIBJleHl111 KpeJJ:l1TOpCKOH 3aJJ:OJl)l{eHHOCTH, He BOCTpe6osaHHOH Kpeii:11TopaM11 .
Cn11caH11e

3aii:oJ])l(eHHOCT11

c

3a6a.JiaHcosoro

yqern

ocyw.ecTBJI51eTc51

no

11ToraM

11HBeHTap113au,1111

Ha

OCHOBaHHH perneHH.51 l1HBeHTap113aLJ,HOHHOH KOMl1CCHI1 B CJJeJJ:yJOW.HX cnyqa51x:
-

3aseprn11J1C5!

cpoK

B03MO)KH0f0

B0306HOBJleHH51

npou,eii:ypbl

B3bICKaH1151

3aJJ:OJ])l(eHHOCTI1

cornacHO

3aKOHOJJ:aTeJJbCTBy;
- 11Me!OTC51 JJ:OKyMeHTbl, noii:rnep)KJJ:a!OI.1.J,He npeKpaw.eH11e o6513aTeJJbCTBa B CB51311 co CMepTblO (JJl1KBHJJ:aLJ,11eti)
KOHTpareHTa.

(0cH06QHUe: n. 3 71lfHcmpyKl{UUM157H)

12.9.

OcHOBHbie cpeJJ:CTBa Ha 3a6a.JiaHcosoM cl.feTe

2l

"OcHOBHbie cpeii:cTBa B 3KcnnyaTau,1111" yq11Tb1Ba10TC5! B

ycJJOBHOH ou,eHKe: OJJ:l1H o6oeKT - OJJ:l1H py6JJb.

(0cH06QHUe : n. 3 73 lfHcmpyKl{UU Ng 15 7u)

12. l 0.
CHa6)1{eHHI0

AHa.JI11T11qecK11l1 yqeT no cqezy
11

22

"MaTepHa.JibHbie u,eHi-IocT11, nonyqeHHbie no u,eHTpa.JIH30BaHHOMY

BeJJ:eTC51 B pa3pe3e BHJJ:OB MaTep11a.JibHblX u,eHHOCTeH, nonyl.faTeJJeH.

(0CHOBaH11e: n. 3 76 lfHcmpyKl{UUM J57H, n.

9

ere "Y'lemHafl nOllUmUKa'')

12. 1 l.

Bb16b1T11e HHBeHTapHbrx o6beKTOB ocHOBHbIX cpe;::i:cTB, B TOM l{HCJie o6beKTOB .z:t:BIDKHMoro HMYw,ecTBa

CTOHMOCTblO

.[(0

l0

000

py6.

BKJIIO'-IHTeJibHO,

COOTBeTCTBYIOW,HM aKTOM 0 cn11caH1111

YYHTb!BaeMblX

Ha

(cp . 0504 l 04, 0504 l 05, 0504143).

(OcHOGQHUe: n. 51 lfHcmpyKl-{Ull M! 15711)

3a6a.rraHCOBOM

yYeTe,

ocpopMJrneTCH

I1p11JIO)f(eH11e

N2 l

K YI.JeTHOH non11T11Ke
)J,JI51 L(eJieH 6yxraJITepcKoro y4ern

Pa6oquu nJiau cqeToB.
CI.JeT

Ha11MeHosaH11e

N2
DIHble aKTl1BhI - 11Hoe JJ.BIDKHMoe 11Mymecrno yYpe)f()J.eHH51

7

103.00

Henpo113BeJJ.eHHhie aKTl1BbI

103.10

Henpo113BeJJ.eHHbie aKTl1BbI - HeJJ.BIDK11Moe 11MYIJJ.ecrno yYpe)f()J.eHH51

I 03 . I I

3eMmI - He)J,BIDKl1MOe 11MyIJJ.eCTBO yqpe)f()J.eHH51

7

103 . 13

Opoq11e Henpo113BeJJ.eHHh1e aKTl1Bbl - HeJJ.BIDKHMoe HMYIJJ.ecrno y4pe)f()J.eH115!

7

103.30

Henpo113BeJJ.eHHhie aKTl1BbI - 11ttoe JJ.BIDKHMoe HMYmecTBO

7

104.00

AMoprn3al..\1151

104.10

AMopT113aL1115! HeJJ.BIDKHMoro HMYmecrna yqpe)f()J.eHH51

l 04 . 11

AMopT113al..\1151 )Kl1JlbIX n0Memett11i1 - HeJJ.BIDKHMoro 11Mymecrna yype)f()J.eHH51

7

104.12

AMopT113al..\1151 tte)KHJlbIX n0Memett11i1(3JJ.aH11i111 coopy)Kett11i1) - HeJJ.BIDKHMoro

7

HMyIJJ.eCTBa yqpe)f()J.eHH51

104.13

AMopT113al..\H51 HHBeCTHL\HOHHOH HeJJ.BIDKHMOCTH - tteJJ.BIDKHMoro 11MYIIJ.eCTBa

7

~ 4pe)f()J.eH1151

104.15

AMopT113al..\H51 TpattcnopTHbIX cpeJJ.CTB - HeJJ.BIDKHMOro 11MyIIJ.ecrna y4pe)f()J.eHH5I

104.20

AMopT113al..\1151 oco6o L\eHHOro JJ.BIDKHMoro 11Mymecrna yYpe)f()J.eHHH

104.22

AMopTH3al..\1151 tte)KHJlbIX noMeIJJ.eH11i1 (3JJ.aHHH 11 coopy)Kett11i1) - oco6o L1eHHoro

7

7

!nBIDKHMoro 11MYIIJ.ecrna yqpe)f()J.eH115!

104.24

AMopTH3al..\1151 MaWHH 11 o6opyJJ.oBaHH51 - oco6o L1eHHoro JJ.BIDK11Moro HMymecrna

7

~4pe)f()J.eHH51

104.25

AMopnnaL1115! TpattcnopTHbIX cpeJJ.CTB - oco6o L1eHttoro JJ.BH)Kl1Moro 11Mymecrna

7

~ 4 pe)f()J. e Hl151

104.26

AMopTH3al..\H51 HHBeHTapH npOH3BOJJ.CTBeHHoro 11 X0351HCTBeHHoro - oco6o L\eHHoro

7

!nBIDKHMoro HMYIJJ.ecrna yype)f()J.eHHH

104.27

AMopT113al..\H51 611011ori-rqecK11x pecypcos - oco6o L\eHHoro JJ.BIDK11Moro 11MyIIJ.ecrna
~ 4 pe)f()J. ett115I

7

104.28

l

AMopnl3au,1151 npo'-!11x ocHOBHbtX cpe,1J,cTB - oco6o u,eHHoro AB11)!(11MOro 11Myw.ecrna

7

!Y'-1pe)f()J,eH1151

104.29

AMopTl13au,1151 HeMaTepHartbHbtX aKTl1BOB - oco6o u,eHHoro ,IJ,Bl1)1(11MOro 11Myw.ecTBa

7

y<-rpe)f()J, e H 115!

104.30
104.32

AMopT113au,1151 11Horo ,IJ,B11)1(11MOro 11Myw.ecrna y'-lpe)f()J,eH115t

AMopT113au,1151 He)f(l1J[b!X noMew.eH11i1 (3,1J,aH11i1 11 coopy)f(eH11i1) - 11Horo ,IJ,B11)1(11MOro

I

7

11MYw,ecrna y'-lpe)f()J,eH115t

104.33

AMopTl13au,1151 11HsecT11u,110HHoi1 He,1J,Bl1)f(l1MOCT11 - 11Horo ,1J,Bl1)1(11Moro 11Myw,ecTsa

7

y'-lpe)f()J,eH115t

104.34

AMopTl13au,1151 MaumH 11 06opy,1J,0BaH115t - 11Horo JJ:B11)1(11MOro 11Myw.ecTBa y'-lpe)f()J,emur

7

104.35

AMopT113au,1151 TpaHcnopTHbIX cpeJJ:CTB - 11Horo JJ:B11)1(HMOro 11MYw.ecrna y'-1pe)f()J,eH1151

7

104.36

AMopnnau,1151 11HseHTap51 npo113BO,IJ,CTBeHHoro 11 xo3511icrneHHoro - 11Horo ,IJ,Bl1)f(HMOro

7

~Myw.ecrna

y'-lpe)f()J,eH115t

104.37

AMopT113au,i;rn 611011ornqecK11X pecypcos - 11Horo .IJ:B11)1(HMoro 11MYW.eCTBa yqpe)f()J,eHH51

7

104.38

AMOpT113aU,1151 npO'-IHX OCHOBHblX cpeJJ:CTB - 11HOro )J,Bl1)f(HMOro 11MYW,eCTBa

7

~qpe)f()J, e H 1151

104.39

AMopT113au,1151 HeMaTepHartbHbIX aKTl1BOB - HHoro JJ:B11)1(HMOro HM)'w.ecrna yqpe)f()J,eHH51

104.40

AMopT113au,1151 npas nonb30BaHl151 aKT11BaM11

104.41

AMopTH3au,1151 npas nonb30BaHH51 )f(HJibIMl1 noMew.eH1151MH

7

104.42

AMopTH3au,1151 npas noJTb30BaH115! He)f(HJibIMH noMew.eHMMH (3,1J,aH1151MH 11

7

7

coopy)f(eH1151M 11)

104.44

AMopT113au,1151 npas nOJib30BaHH51 Maw11HaM11 H 06opy,1J,0BaHHeM

7

104.45

AMopT113au,1151 npas nOJib30BaH1151 TpaHcnopTHbIMH cpeJJ:CTBaMH

7

104.46

AMopTH3aU,H51 npas nonb30BaH115t HHBeHrnpeM npOH3BOJJ:CTBeHHOM 11 X035ti1crneHHbIM

7

104.47

AMopT113au,1151 npas noJib30BaHl151 6110Jiorn'-leCKHMH pecypcaM11

7

l 04.48

AMOpT113aU,H51 npas CTOJib30BaHl151 np0'-111M11 OCHOBHblMl1 cpe,1J,CTBaM11

7

l 04.49

AMopT113au,1151 npas noJib30BaHH51 Henpo113se,1J,eHHbIM11 aKT11BaM11

7

105.00

MaTep11artbHb1e 3anacb1

105.20

MaTep11aJibHbie 3anacb1 - oco6o u,eHHoe ,1J,B11)1(11Moe 11Myw.ecrno yqpe)f()J,eHH51

105 .21

MeJJ.11KaMeHTbI 11 nepeB51304Hbie cpe.LJ.crna - oco6o QeHHoe JJ.BIDK11Moe 11Myw,ecrno
y 4pe)!(JJ.eH1151

7

105.24

CTpo11TeJibHb1e MaTep11MbI - oco6o QeHHOe JJ.BIDK11Moe 11Myw,ecrno y4pe)!(JJ.eH115!

7

105.25

MHK11i1 11HBeHTapb - oco6o QeHHoe JJ.BIDKl1Moe 11MYW.ecrno y4pe)!(JJ.eH115!

7

105.30

MaTep11MbHb1e 3anacb1 - 11Hoe JJ.BIDK11Moe 11MYW.ecrno y4pe)!(JJ.eH115i

105.31

MeJJ.11KaMeHTbI 11 nepeB51304Hbie cpe.LJ.CTB - 11Hoe JJ.Bl1)1{11MOe 11MYw,ecrno y4pe)!(JJ.eH115!

7

105.32

ITpoJJ.yKTbI n11TaHl15! - 11Hoe JJ.BIDKl1MOe 11MYW.eCTBO yl.fpe)!(JJ.eH1151

7

105.33

ropl04e-CMa304Hbie MaTep11Mbl - 11HOe JJ.BIDK11MOe 11MYmeCTBO y4pe)!(JJ.eHl15!

7

l 05.34

CTpo11TeJibHb1e MaTep11MbI - 11Hoe JJ.BIDKl1Moe 11MymecTso y4pe)!(JJ.eH115!

7

105.35

M5!rn11i1 11HBeHTapb - 11ttoe JJ.B11)1{11MOe 11MYW.ecrno y4pe)!(JJ.eHl15!

7

105.36

Ilpo411e MaTep11MhHb1e 3anacb1 - 11Hoe JJ.B11)1{11Moe 11MYw,ecrno y4pe)!(JJ.eHl15!

7

105.37

f oToBa51 npOJJ.YKQ1151 - 11Hoe JJ.BIDKl1Moe 11MYW.eCTBO y4pe)!(JJ.eHl15!

7

105.38

Tosapb1 - 11ttoe JJ.B11)1{11MOe 11Mymecrno yl.fpe)!(JJ.eHl151

7

106.00

8JIO)l(eHl151 B HeqmHaHCOBbie aKTHBbl

106.10

8JIO)l(eH1151 B HeJJ.BIDKHMoe 11MYmecrno

106.11

8JIO)l(eH1151 B OCHOBHbie cpeJJ.CTBa - HeJJ.BH)l(l1MOe 11MYW,eCTBO

7

106.13

8JIO)l(eH1151 B Henp0113BeJJ.eHHbie aKTHBbl - HeJJ.BIDK11MOe HMyw,ecTBO

7

106.KC

BJio)l(eH1151 B ocHOBHbie cpeJJ.CTBa - HeJJ.BH)l(HMOe HMYW.eCTBO. Kan11TMbHOe

7

CTpo 11TeJl bCTBO
106.20

BJIO)l(eH115! B oco6o QeHHoe JJ.BIDKl1Moe MMyw,ecrno

106.21

8JIO)l(eH1151 B OCHOBHbie cpeJJ.CTBa - oco6o QeHHOe JJ.BIDKl1MOe 11Mymecrno

7

106.22

BJio)l(eH1151 B HeMaTep11MbHb1e aKTHBbI - oco6o QeHHoe Jl.B11)1{11MOe 11MYw.ecTso

7

106.24

8JIO)l(eHl151 B MaTep11MbHbie 3anaCbl - oco6o QeHHOe Jl.B11)1(11MOe 11MymecTBO

7

106.30

BJIO)l(eH115! B 11Hoe JJ.B11)1(11MOe 11MYW.eCTBO

106.31

8JIO)l(eH1151 B OCHOBHbie cpeJJ.CTBa - 11HOe JJ.BIDKHMOe 11Myw,eCTBO

7

106.32

8JIO)l(eHl151 B HeMaTep11MbHbie aKTHBbl - 11HOe JJ.BH)l(l1MOe 11Myw,eCTBO

7

106.33

BJio)l(eHmr B ttenpo113seJJ.eHHb1e aKTl1BbI - 11Hoe Jl.BIDK11Moe 11Myw,ecrno

7

106.34

8J10)l(emrn B MaTeptta.JihHble 3anaCbl - HHOe .LJ.BH)l(HMOe HM)'lll,eCTBO

7

106.311

8J10)l(emrn B MaTepHa.JihHbie 3anaCbl - HHOe .LJ.BH)l(HMOe HM)'lll,eCTBO. 113roTOBJ1emre

7

107.00

HeqrnHaHCOBbie aKTHBhl B nyTH

107.20

Oco6o l..(eHHOe .LJ.BH)l(HMoe 11Mylll,ecrno yqpe)l(.LJ.eHH51 B nyT11

107.2 l

OcHOBHnre cpe.LJ.crna - oco6o l..(eHHoe .LJ.BH)l(HMoe HM)'lll,ecrno yqpe)l(.LJ.eHH51 B nyTH

7

107.23

MaTepttarrbHbie 3anacb1 - oco6o l..(eHHoe .LJ.BH)l(HMOe HM)'rn:ecrno yqpe)l(.LJ.eHH51 B nyTH

7

107.30

(1Hoe .LJ.BH)l(ffMOe HM)'lll,eCTBO yqpe)l(.LJ.eHH51 B nyTH

l 07 .3 l

OcHOBHbie cpe.LJ.crna - HHOe .LJ.BH:JKHMoe HM)'rn;ecrno yqpe)l(.LJ.eHH51 B nyTH

7

107.33

MaTep11arrbHn1e 3anacb1 - HHoe .D.BH)l(HMOe ttMyw.ecrno yqpe)l(.LJ.emrn B nyTH

7

109.00

3aTpaTbl Ha H3fOTOBJ1eHtte rOTOBOH npO.LJ.YKI..(HH, BhlrlOJlHeHHe pa6oT, ycnyr

109.60

Ce6ecTOttMOCTb roToBoii npo.LJ.yK~HH, pa6oT, ycnyr

109.61

Ce6ecrn11MOCTb roTosoi1: npO.LJ.YKI..(Htt, pa6oT, ycnyr

109.70

HaKJla.LJ.Hbie pacXO.LJ.bI npott3BO.LJ.CTBa roTOBOH npo.LJ.Y~Htt, pa6oT, ycnyr

109.71

HaKJla.LJ.Hb!e pacXO.LJ.bI npott3BO.LJ.CTBa roToBoii npoi:1:yKI..(HH, pa6oT, ycnyr

109.80

06lll,exo3HHCTBeHHbie pacXO.LJ.bl

109.81

06lll,eX03SIHCTBeHHbie paCXO.LJ.hl

111.00

ITpasa noJ1b30BaHH51 aKTHBaMH

111.40

ITpasa nOJ1b30BaHHH He11HaHCOBbIMH aKTHBaMH

111.41

ITpasa noJ1b30BaHHH )l(HJlbIMH noMelll,eHtt51MH

7

111.42

ITpasa nonb30BaHttH He)l(HJlbIMH noMelll,eHHHMH (3.LJ.aHH51MH 11 coopy)l(eHH51MH)

7

111.44

ITpasa noJ1b30BaHH51MallIHHaMH11 06opy.LJ.OBaH11eM

7

111.46

ITpasa noJ1b30BaHH51 HHBeHTapeM npott3BO.LJ.CTBeHHbIM 11 xo3sii1:CTBeHHbIM

7

l 11.4 7

ITpasa noJ1b30BaHHH 611onornqecK11M11 pecypcaMH

7

l l l.48

ITpasa noJ1b30BaHttsi npo4HMH ocHOBHbIMH cpe.LJ.CTBaMH

7

111.49

ITpasa nOJ1b30BaHH51 HenpoH3Be.LJ.eHHhIMH aKT11BaM11

7

201.00

.lJ:eHe:JKHbre cpe.LJ.CTBa yqpe)l(.LJ.eHHH

8

8

8

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,aeHe)!(Hhie cpe.acTBa Ha m1u,eBh!X c4ernx y4pe)!(_aemu1 B opraHe Ka:rna4el1cTBa

201.11

,aeHe)!(Hb1e cpe.acTBa y4pe)!(_aemui Ha 1rnu,eBhlX C4eTax B opraHe Ka:rna4ei1cTBa

2

201.13

,aeHe)!(Hbte cpe.acTBa y4pe)!(_aemui B opratte Ka3Ha4ei1cTBa B nyn1

2

201.20

,aeHe)!(Hble cpe.acTBa y4pe)!(_aemu1 B Kpe.D.HTHOH opraH113au,1111

20 l.21

,aette)!(ttb1e cpe.acTBa y4pe)!(_aeH11.11 Ha C4eTax B Kpe.D.HTHOH oprattl13au,1111

2

201.23

.aeHe)!(Hh!e cpe.acTBa y<-1pe)!(_aeHH.ll B Kpe.[J.HTHOH opraHH3aLJ,HH B nyTH

2

201 .35

.aeHe)!(Hbie .[J.OKyMeHThl

8

"205 .00

Pac'-!eThl no .aoxo.aaM

205 .10

I

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205 . l l

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5

205 . 12

Pac4eThr c ITJiaTeJihl.I..(HKaMH rocy.aapcTBeHHhrx nolllJIHH, c6opos

5

205.13

Pac'-!eThl c nnaTeJihl.I..(HKaMH TaMO)!(eHHh!X nnaTe)!(eH

5

205 . 14

Pac4eTbr c ITJiaTeJihl.I..(HKaMH no o6.si3aTeJihHhlM CTpaxoBhlM B3HocaM

5

205.20

Pac'-!eTb1 no .aoxo.aaM OT co6cTBeHHOCTH

205.21

Pac'-!eThl ITO .aoxo.aaM OT onepau,11ottttol1 apeH.D.hl

5

205.22

Pac4eThl no .aoxo.aaM OT qmttattcosoli apeH.D.hl

5

205.23

Pac'-!eThI no .aoxo.aaM OT nnaTe)!(eH np11 nOJih30BaHHH np11pO.D.HhIMH pecypcaMH

5

205.24

Pac'-!eTbI no .aoxo.aaM OT npou,eHTOB no .aeno3HTaM, ocTaTKaM .aette)!(HhIX cpe.acTB

5

205.26

Pac4eThl no .aoxo.aaM OT npou,eHTOB no HHh!M cp11ttaHCOBhlM HHCTpyMettTaM

5

205 .27

Pac'-!eThl no .aoxo.aaM OT .fl.HBH.D.eH.D.OB OT o6beKTOB HHBecT11posatt11.11

5

205 .28

Pac4eThI no .aoxo.aaM OT npe.aocTaBJiett11.11 tte11cKJI104HTeJihHhrx npaB Ha pe3yJihTaThl

5

iH HTeJIJieKryaJihHOH .ae.siTeJlbHOCTH H cpe.D.CTB HH.[(HBH.fl.YaJIH3aLJ,HH

5

205.29

Pac4eThI no HHhIM .aoxo.aaM OT co6cTBeHHOCTH

205 .30

Pac4eThI no .aoxo.aaM OT OKa3att11.11 ITJiaTHhIX ycnyr (pa6oT), KOMneHcau,1111 3aTpaT

205.31

Pac4eTbr no .aoxo.aaM OT OKa3att11.11 nnaTHh!X ycnyr (pa6oT)

5

205.36

Pac4eThI no .aoxo.aaM 610.[()!(eTa OT B03Bparn cy6c11.a11!1 Ha BhlfIOJIHeHHe

5

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205.40

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205.41

PacY:eTbI no noxonaM OT wTpacpHbIX caHKQHH 3a HapyweHHe 3aKoHonaTeJTbCTBa o

5

3aKynKax

205.44

PacL!eTbI no noxonaM OT B03Mew,eHH51 yw,ep6a HMyIIJ,ecrny (3a HCKJTIOL!eHHeM

5

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205.45

Pac'1eThI no noxonaM OT npo4HX cyMM npmzynttTeJTbHOro H3b5ITH51

205.50

PacL1eTbI no 6e3B03Me3nHhIM neHe:>KHhIM noczynJTeHH51M TeKyw,ero xapaKTepa

205.51

PacL1eTbI no 6e3B03Me3nHhIM nocTynJTeHH51M TeKyw;ero xapaKTepa OT npyrnx

5

5

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205 .52

I

PacL!eTbl no noczynJTemtHM TeKyru,ero xapaKTepa 610n:>KeTHhIM 11 aBTOHOMHhIM

5

!)'4pe:>KneHH51M OT ceKTopa rocynapcrneHHoro ynpasneHH51

205.53

PacY:eTbI no nocTynneHH51M TeKyw,ero xapaKTepa B 610n:>KeThI 610n:>KeTHOH cHcTeMbl

5

Pocc11ticKott enepaQH11 OT 610n:>KeTHbIX 11 asTOHOMHhIX yqpe:>KneHHH

205.54

PacL1eTbI no noczynJTemrnM TeKyw,ero xapaKTepa OT opraHH3aQ11i1: rocynapcrneHHOro

5

ceKTopa

205.55

PacL!eTbI no noczynJTeHH51M TeKyw,ero xapaKTepa OT HHhIX pe3HneHTOB (3a

5

HCKJTIOY:eH11eM ceKTopa rocynapcrneHHOro ynpasneHH51 11 opraHl13aQ11tt rocynapcrneHHoro
ceKTopa)

206.00

PacY:eTbI no Bh1naHHhIM asaHcaM

206.10

PacY:eTbl no asaHcaM no onJTaTe Tpyna 11 HaL111cneH115IM Ha BhmJiaTbI no onmiTe Tpyna

206.11

PacY:eTbI no 3apa60THOH nnaTe

4

206.12

PacY:eTbI no npoL111M HeCOQ11aJThHhlM BhmJiaTaM nepcoHany B neHe:>KHOH cpopMe

4

206.13

PacL1eTb1 no asaHcaM no HaL111cneHH5IM Ha BhmJrnThI no onJTaTe Tpyna

4

PacL!eTbI no asaHcaM no npoL111M HecoQHaJThHhIM BhmJTaTaM nepcoHaJTY B HarypaJTbHOH

4

206.14

cpopMe

206.20

Pac'1eTbI no asaHcaM no pa6oTaM, ycnyraM

206.21

PacL!eTbI no aBaHcaM no ycnyraM CB513H

4

206.22

PacL1eTbI no asaHcaM no TpaHcnopTHhIM ycnyraM

4

206.23

PacYeTbI no asaHcaM no KOMMYHaJThHhIM ycnyraM

4

206.24

PacLJ.eTbl no asaHcaM no apeH.UHOH rnrnTe 3a no11b3osam1e 11Myw,ecTBOM (3a

4

HCKJllOLJ.eH11eM 3eMeJlbHblX yLJ.aCTKOB 11 .upyrnx 06oco611eHHblX np11pO,UHblX o6beKTOB)

206 .25

PacLJ.eTbl no asaHcaM no pa6oTaM, yc11yraM no co.uep)f(aH1110 11Myw,ecrna

4

206.26

PacLJ.eTbI no asaHcaM no npoY.11M pa6ornM, yc11yraM

4

206 .27

PacLJ.eTbl no asaHcaM no cTpaxosamrIO

4

206.28

PacLJ.eTbl no asaHcaM no yceyraM, pa6ornM .um1 1.1,e11el1 Kan11TaJlbHb1x BJlO)f(eHHH

4

PacLJ.eTbI no asaHcaM no apeH.UHOH n11aTe 3a no11b30BaH11e 3eMeJlbHbIMl1 yLJ.aCTKaM11 11

4

206.29

ID.PYrHMH 06oco611eHHblMH npHpO.UHbIMH o6beKTaM11

206.30

PacLJ.eTbI no asaHcaM no noCTynlleHHIO HeQJHHaHCOBbrx aKTl1BOB

206.31

PacLJ.eTbI no asaHcaM no np1106peTeHH10 OCHOBHbIX cpe.ucrn

4

206.32

PacLJ.eTbl no asaHcaM no np1106peTemr10 HeMaTepHallbHblx aKT11sos

4

206.33

PacLJ.eTbI no asaHcaM no np1106peTeHH10 HenpoH3se.ueHHbrx aKTHBOB

4

206.34

PacLJ.eTbI no asaHcaM no np1106peTeHH10 MaTepHallbHblX 3anacos

4

206.40

PacLJ.eTbl no asaHCOBbIM 6e3B03Me3,UHbIM nepeY.11cneH115!M TeKyw,ero xapaKTepa
opraHH3aI.J,H51M

206.41

PacLJ.eTbl no asaHCOBbIM 6e3B03Me3.UHbIM nepeY.11c11eHIDlM TeKyw,ero xapaKTepa
...ocy.uapcTBeHHblM (MYHHI.J,HnaJlbHblM) 6!0,U)f(eTHblM

206.42

11

4

aBTOHOMHblM yqpe)!(.!J.eHIDlM

PacLJ.eTbl no asaHCOBbIM 6e3B03Me3.UHbIM nepeY.11c11eHH5!M TeKyw,ero xapaKTepa

4

qmHaHCOBblM opraHl13aI.J,IDlM rocy.uapcrneHHOro ceKTOpa Ha npOH3BO.UCTBO
PacLJ.eTbI no asaHCOBbrM 6e3B03Me3.UHbIM nepeY.11c11eH115!M TeKy1.1.1,ero xapaKTepa HHbIM

206.43

4

cp11HaHCOBbIM opraHH3aI.J,IDlM (3a 11CKJllOLJ.eHHeM cp11HaHCOBblX opraH113a1.1,11l1
r ocy.uapcrneHHoro ceKrnpa) Ha npo113BO.UCTBO

206.44

PacLJ.eTbl no asaHCOBbIM 6e3B03Me3.UHbIM nepeY.11c11eHIDlM TeKyw,ero xapaKTepa

4

1Hecp11HaHCOBblM opraHl13aI.J,ID£M rocy.uapCTBeHHOro ceKTopa Ha np0113BO.UCTBO
PacLJ.eTbl no asaHCOBbIM 6e3B03Me3.UHbIM nepeY.11c11eH115!M TeKyw,ero xapaKTepa HHbIM

206.45

4

Hecp11HaHCOBbIM opraHl13aI.J,IDlM (3a l1CKJIIOLJ.eH11eM Hecp11HaHCOBblX opraHH3a1.1,11l1
...ocy.uapcrneHHoro ceKTopa) Ha npo113BO.UCTBO
PacLJ.eTbl no asaHCOBbIM 6e3B03Me3.UHbIM nepeY.11c11eH11aM TeKyw,ero xapaKTepa

206.46

HeKOMMepY.eCKHM opraHH3aI.J,1151M
11

206.47

11

4

cp113HLJ.eCKl1M JlHI.J,aM - np0113BO.U11TeJ151M TOBapoB, pa6oT

yceyr Ha np0113BO.UCTBO
PacLJ.eTbl no asaHCOBbIM 6e3B03Me3.UHbIM nepeY.11cneH11aM TeKy1.1.1,ero xapaKTepa

cp11HaHCOBbIM opraH113aI.J,IDlM rocy.uapcrneHHOro ceKTopa Ha npo.uyK1.1,1110

4

206.48

4

Pact.teTb! no asaHCOBb!M 6e3B03Me3.AHb!M nepet.t11cnemrnM TeKyw,ero xapaKTepa 11Hb!M
qmHaHCOBblM opraHl13al\1151M (3a HCKJ110t.temfeM qmHaHCOBbIX opraml3al\11H
rocy;::i:apcTBeHHoro ceKTopa) Ha npo,nyKL\1110

206.49

4

Pact.teTbl no asaHCOBbIM 6e3B03Me3):(HbIM nepet.t11c11eHM5!M TeKyw,ero xapaKTepa
Hecp1rnaHCOBb!M opraH113al\H51M rocy.napcTBeHHoro ceKTopa Ha npoeyKL\1110

206.50

Pact.teTbl no 6e3B03Me3):(HbIM nepet.t11cneHl15!M 610.n)f(eTaM

206.51

Pact.teTbl no nepet.tMcnemrnM .npyrnM 610,A)f(eTaM 610,A)f(eTHOH cwcTeMb! Poccwi1cKoi1

I
4

e;::i:epal\Hl1

206.60

Pact.teTb! no asaHcaM no COL\HaJlbHOMY o6ecnet.teHHIO

206.61

Pact.teTb! no asaHCOBbIM nnaTe)f(aM (nepet.t11c11eH115!M) no o6513aTeJ1bHbIM s11,naM

4

cTpaxosaH1151

206.62

Pact.teTbl no asaHcaM no noco61151M no COL\HaJlbHOH noMow,w HaceneHHl0 B ;::i:eHe)f(HOH

4

cpopMe

206.63

Pact.teTbI no asaHcaM no noco6H51M no COL\11aJlbHOH noMow,w Hace11eH1110 B

4

HazypailbHOH cpopMe

206.64

Pact.teTb! no asaHcaM no neHC1151M, noco61151M, BbmJ1a'Il1saeMbIM pa6oTo,naTeJ151Ml1,

4

HaHHMaTeJl51Ml1 6bIBWHM pa60THHKaM

206.65

Pact.teTbI no asaHcaM no noco61151M no COL\HaJlbHOH _noMow,11, Bbmnat.twsaeMbie

4

oa6oTO;::i:aTeJl51Ml1, HaHHMaTeJl51MH 6bIBWl1M pa6oTHHKaM B HaTypaJlbHOH cpopMe

206.66

Pact.teTb1 no asaHcaM no COL\11aJlbHbIM noco61151M 11 KOMneHCal\Hl1 nepcoHaJlY B

4

~eHe)f(HOH cpopMe

206.67

Pact.teTbI no asaHcaM no COL\HaJlbHbIM KOMneHCal\H51M nepcOHaJlY B HazypMbHOH

4

cpopMe

206.70

Pact.teTb! no asaHcaM Ha npwo6peTeH11e L\eHHbIX 6yMar H no 11Hb!M cp11HaHCOBbIM
IBJlO)f(emrnM

206.72

Pact.teTbI no asaHcaM Ha np1106peTeH11e L1eHHb1x 6yMar, KpoMe aKL\11H

4

206.73

Pact.teTb! no asaHcaM Ha np1106peTeH11e aKL\11H 11 no HHbIM cpopMaM yt.tacT115! s Kan11TaJle

4

206.75

Pact.teTb! no asaHcaM Ha np1106peTeHHe 11HbIX cp1maHCOBbIX aKTl1BOB

4

206.80

Pact.teTbI no asaHCOBbIM 6e3B03Me3,AHb!M nepet.t11cneHl15!M Kan11TaJlbHOro xapaKTepa

4

K:JpraH113al\1151M

206.81

Pact.teTb1 no asaHCOBbIM 6e3B03Me3,AHb!M nepet.t11cneHl15!M Kan11TaJlbHOro xapaKTepa
rocy;::i:apcTBeHHbIM (MYHHL\HfiaJlbHblM) 610.n)f(eTHbIM 11 aBTOHOMHb!M yt.tpe)f(,AeH1151M

4

206.82

PacLJeTbI no asaHcOBbIM 6e3B03Me3)J.Hb1M nepe411c11emu1M Kan11TanbHOro xapaKTepa

4

cp11HaHCOBbIM opraH113aL(HHM rocy)J.apcrneHHOro ceKTopa

206.83

PacLJeTbl no asaHCOBbIM 6e3B03Me3)J.HbIM nepe411c11eH11HM Kan11TaJlbHoro xapaKTepa

4

MHbIM cp11HaHCOBblM opraHl13aL(1151M ( 3a l1CKJ110lJeHJ.1eM cp11HaHCOBblX opraHl13aL(l1H
~ocy)J.apcrneHHoro ceKTOpa)

206.84

PacLJeTbI no asaHCOBbIM 6e3B03Me3)J.HbIM nepe411c11eHMHM Kan11TaJlbHoro xapaKTepa

4

Hecp11HaHcosb1M opraH113aL(MHM rocy)J.apcrneHHoro ceKTopa

206.85

PacLJeTbI no asaHCOBbIM 6e3B03Me3)J.HbIM nepe411c11eH11HM Kan11TaJlbHoro xapaKTepa

4

HHbIM Hecp11HaHCOBblM opraHM3aL(MHM (3a l1CKJIIOlJeH11eM Hecp11HaHCOBb!X opraH113aL(l1H
rocy)J.apcTBeHHOro CeKTOpa)

206.86

PacLJeTbI no asaHCOBbIM 6e3B03Me3)J.Hb1M nepe411cneH11HM KanMTaJlbHoro xapaKTepa

4

[-{eKOMMep4eCKHM opraHH3aL(MHM 11 cp113HlJeCKHM JlHL(aM - npOH3BO)J.HTeJ1HM TOBapos, pa6oT
H ycnyr

206.90
206.96

PacLJeTbl no asaHcaM no npo411M pacxo)J.aM

PacLJeTbl no asaHcaM no onnaTe HHblX sb1nnaT TeKylL(ero xapaKTepa cp113tt4eCKttM

4

JlHL(aM

206.97
206.98

PacLJeTbI no asaHcaM no onnaTe ttHbIX BbmJlaT TeKylL(ero xapaKTepa opraHH3aL(11HM

4

PacLJeTbI no asaHcaM no onnaTe HHbIX Bb1nnaT KanHTaJlbHOro xapaKTepa cp113114ecKHM

4

JlttL(aM

206.99

PacLJeTbl no asaHcaM no onnaTe ttHbIX BbmnaT Kan11TaJlbHoro xapaKTepa opraHtt3aL(l1HM

208.00

PacLJeTbI c no)J.OTLJeTHbIMH n11u:aM11

208.10

4

PacLJeTbl c no)J.OTLJeTHhIMH 11111.(aMtt no onnaTe Tpy)J.a 11 HaLJttc11eHHHM Ha Bbm11aTb1 no
onnaTe Tpy)J.a

208.11

PacLJeTbl c no)J.OTLJeTHblMH n11L(aM11 no 3apa60THOH nnaTe

3

208.12

PacLJeTbl c no)J.OTLJeTHbIMH n11L(aM11 no npo4HM HeCOL(HaJlbHbIM Bb1nnaTaM nepcoHany s

3

)J.eHe:>KHOH cpopMe

208.13

PacLJeTbr c no)J.OTLJeTHbIMH 11111.(aMH no HaLJ11c11eH11HM Ha BbrnnaTbl no onnaTe Tpy)J.a

3

208.14

PacLJeTbl c no)J.OTLJeTHblMH n11L(aM11 no npo4HM HecoL(HaJlbHblM BbrnnaTaM nepcoHany s

.)

,.,

HazypanbHOH cpopMe

,.,

208.20

PacLJeTbl c no)J.OT4eTHblMl1 11111.(aMH no onnaTe pa6oT, ycnyr

.)

208.21

PacLJeTbl c no)J.OT4eTHbIMH 1111L(aM11 no onnaTe ycnyr CBH311

.)

208 .22

PacLJeTbl c no)J,OTLJeTHbIMH 1111L(aM11 no on11aTe TpaHcnopTHblX yc11yr

.)

,.,
,.,

208.24

Pac4eTb1 c no.noT4eTHbIM11 JI11u,aM11 no onJiaTe apett.nttoi1 nJJaTb1 3a nOJib30Batt11e

,,.)

11M)'llJ,eCTBOM

208.25

Pac4eTbI c no.noT4eTHblMl1 J111u,aM11 no onJiaTe pa6oT, ycJiyr no co)J,ep)f(att1110

,,

.)

111MyUJ.ecrna

208.26

Pac4eTbI c no.noT4eTHbIMH JI11u,aM11 no onJiaTe npo411x pa6oT, ycJiyr

3

208.27

Pac4eTbI c no.noT4eTHbIMH JJHLI,aMH no onJiaTe cTpaxosamu1

3

208.30

Pac4eTbl c no.noT'leTHbIM11 J111u,aM11 no nocrynneHHIO HecjmttattcosbIX aKTHBOB

208.31

Pac4eTbI c no.noT'leTHbIM11 J111u,aM11 no np1106peTeH1110 ocHOBHbIX cpe)J,CTB

3

208.32

Pac4eTbl c no.noT4eTHbIMl1 J111u,aM11 no np1106peTemuo HeMaTep11anbHbIX aKTl1BOB

3

208.33

PaclfeTbI c no.noT4eTHbIMl1 J111u,aM11 no np1106peTeHHIO Henpo113se.neHHbIX aKTl1BOB

.)

208.34

Pac4eTbl c no.noT'ieTHbIMl1 JIHu,aMH no np1106peTeH1110 MaTep11anbHbIX 3anacos

3

208.90

PacqeTbI c no.noT4eTHbIMH JIHLI,aMH no np0411M pacxo.naM

208.91

PaclfeTbI c no.noTlfeTHbIMl1 J111u,aM11 no onnaTe noUIJI11tt 11 c6opos

.)

208.93

PacqeTbI c no)J,OT'leTHbIM11 J111u,aM11 no onnaTe lllTPaeAepau1111 no

2

npr,rnneqeHHbIM 6IOJJ,)KeTHbIM Kpe,ll,11TaM B py6rn1x

301.12

PacqeThI c 1e,ll,epal.(1111 no
np11BJieqeHHbIM 610.LVKeTHbIM 1opMe

6

302.13

PacqeTbI no Half11cneH1U1M Ha BhmJiaThI no onnaTe Tpy,ll,a

6

302. 14

PacqeThI no npolfl1M HeCO®aJihHhIM BhmnarnM nepcoHany B HarypaJibHOH cj:>opMe

6

302.20

PacqeThI no pa6ornM, ycnyraM

302.21

PacqeTDr no ycnyraM CBH311

4

302.22

PaclfeThI no TpaHcnopTHhIM ycnyraM

4

302.23

PaclfeThI no KOMMYHaJihHhIM ycnyraM

4

302.24

PaclfeThI no apeH,ll,HOH nnaTe 3a nonh30BaH11e 11MYw,ecTBOM

4

302.25

PaclfeThI no pa6ornM, ycnyraM no co,ll,ep)f(aH1110 11MYW,ecTBa

4

302.26

PaclfeThI no npoq11M pa6ornM, ycnyraM

4

302.27

PaclfeThI no cTpaxoBaH1110

4

302.28

PaclfeTDr no ycnyraM, pa6oTaM ,ll,JlH l(enei1 111HaHCOBhIX a1e.nepau.1111

302.60
302.61

Pac'-1.eTbI no cou.11anbHOMY 06ecne'-l.eH11!0
P.ac'-1.eTbI no neHCIUIM, noco61U1M 11 BbmJiaTaM no neHc110HHOMY, cou.11anbHOMY 11

8

Me.D.11IJ.11HCKOMY CTpaxoBaHmo HaCeJleHIUI

302.62

Pac'-1.eTbI no noco611HM no cou.11anbHOH noMOll.{11 HaceJieH11!0 B .neHe)f(HOi1 cpopMe

8

302.63

Pac'-1.eTbI no noco6m1M no cou.11anbHOH noMOll.{11 HaceJieH11:!0 B HaTypanbHOi1 cpopMe

8

302.64

Pac'-1.eTbI no neHCIUIM, noco611HM, Bb1nJia'-l.11saeMbIM pa60To.naTeJIHM11, HaH11MaTeJIHM11

8

6bIBllIHM pa60THl1KaM

302.65
-

Pac'-1.eTbl no noco6m1M no cou.11anbHOi1 noMOll.{11, BbinJia'-l.11saeMblM pa60To.naTem1M11,

8

HaH11MaTeJlHMl1 6bIBllIHM pa6oTHl1KaM B HazypanbHOi1 cpopMe

302.66

Pac'-1.eTbI no cou.11anbHbIM noco61U1M 11 KOMneHcau.11HM nepcoHany s .neHe)f(HOi1 cpopMe

8

302.93

Pac'-1.eTbI no wTpacpaM 3a HapyweH11e ycJios11i1 KOHTpaKTOB (.norosopos)

8

303.00

PacYeTbl no nJiaTe)f(aM s 6!0,LOKeTbI

303 .01

Pac'-1.eTbI no Hanory Ha .noxo.[(bl cp113114ecK11x JI11U.

6

Pac'-1.eTbl no CTpaXOBbIM B3HOCaM Ha o6H3aTeJlbHOe COIJ.11aJlbHOe CTpaxoBaH11e Ha

8

303.02

CJiy'-1.ai1 speMeHHOH HeTpy.nocnoco6HOCTl1 11 B CBH311 c MaTep11HCTBOM

303.03

Pac'-leTbI no Hanory Ha np116blJlh opraH113au.11i1

8

303.04

Pac'-leTbl no Hanory Ha .no6aBJleHtty!O CTOl1MOCTb

8

303.05

Pac'-1.eTbI no npo4.11M nJiaTe)f(aM s 6!0.lJ.)l(eT

8

303 .06

Pac'-!eTbl no CTpaxOBb!M B3HOCaM Ha ofol3aTeJibHOe COl.{11aJlbHOe CTpaxoBatt11e OT

8

HeCY.aCTHblX CJiyY.aeB Ha npOH3BO}J,CTBe H npocpeCCHOHaJ!bHblX 3a6oJJeBaHHH

303.07

Pacl.feTbl no cTpaxoBblM B3HOCaM Ha ofol3aTeJJbHoe Me.JJ,HIJ,HHCKOe CTpaxoBaHHe B

8

OMC

303.09

Pacl.feTbI no .JJ,OnOJJHHTeJJbHbIM cTpaxoBbIM B3HocaM Ha neHCHOHHOe CTpaxoBaHHe

8

303.10

Pacl.feTbI no cTpaxoBbIM B3HocaM Ha ofol3aTeJJbHoe neHCHOHHOe cTpaxoBaHHe Ha

8

~bmJJaT)' CTpaXOBOH 4aCTH Tpy.JJ,OBOH neHCHH

303 . l l

Pacl.feTbI no cTpaxoBblM B3HocaM Ha ofol3aTeJJbHoe neHCHOHHOe CTpaxoBaHtte Ha

8

~bIIDiary HaKonttTeJJbHOH l.faCTH Tpy.JJ,oBoii neHCHH

303 .12

Pacl.feTbI no HaJiory Ha HMYmecrno opraHH3au,Hi1

8

303 . 13

PacY.eTbl no 3eMeJJbHOMY HaJiory

8

303.14

Pacl.feTbI no e.JJ,HHOMY HaJioroBOMY nJJaTe)I()'

8

303.15

Pacl.feTbI no e.JJ,HHOMY CTpaxoBOMY rnpmpy

8

304.00

flpolftte pacY.eTbl c Kpe.JJ,mopaMH

304.01

Pacl.feTbI no cpe.JJ,CTBaM, nOJJYY.eHHbIM BO BpeMeHHoe pacnop5DKeHtte

304.03

Pacl.feTbI no y.JJ,ep:>I11HaHCOBblH pe3yJTbTaT 3KOHOMHLJ:eCKOro cy6oeKTa

401.lO

,l.(OXO)J;bl TeKymero cp11HaHCOBOro ro.ua

8

40l.l8

,l.(oxo.ub1 cp11HaHcosoro roAa, npe.uwecrnyFOmero OTLJ:eTHOMY

8

40l.l9

,l.(oXOL(bl npOWJlblX cp11HaHCOBblX JTeT

8

401 .20

PacxO.UbI TeKymero cp11HaHcosoro ro.ua

8

401.28

Pacxo.ubl cp11HaHcosoro ro.ua, npe.uwecrnyFOmero OTLJ:eTHOMY

8

401.29

Pacxo.Ubl npowJTblX cp11ttaHCOBbIX JTeT

8

401.30

11HaHCOBblH pe3yJTbTaT npOWJlblX OTLJ:eTHblX nep110.uos

8

401.40

,l.(oXOL(bl 6ycy111.HX nepHOAOB

8

40 l.41

,l.(OXO)l;bl 6ycy111.ttx nepHOAOB K np113HaHl{fO B TeKymeM ro.uy

8

401.49

,l.(oxo.ub1 6ycymHX nep110.uos K npH3Hamno s oLJ:epe.UHbre ro.ua

8

401.50

PacxOL(hI 6ycylll.HX nep110.uos

8

401.60

Pe3epBbI npe.ucTo5lmHX pacxo.uos

8

402.00

Pe3yJTbTaT no KaccosbrM onepau,115IM 6FO.u)[(eTa

402.10

Pe3yJThTaT no KaccosoMy 11cno11HeHHFO 6FOL()[(eTa no noczyn11ett115IM s 6FOL()[(eT

8

402.20

Pe3yJTbTaT no KaccosoMy 11cno11HeH11FO 6fOL()[(eTa no BbI6bIT1151M 113 6FOL()[(eTa

8

402.30

Pe3yJTbTaT npowJThrx OTLJ:eTHbIX nep110.uos no KaccosoMy 11cno11HeHHfO 6FOL()[(eTa

8

50 l.00

JlliMHTbl 6FOL()[(eTHblX o6513aTeJTbCTB

50 l.l 0

JlliMHTbl 6FOL()[(eTHblX o6513aTeJTbCTB TeKymero cp11HaHCOBOro ro.ua

50 l.l I

,l.(ose.ueHHble Jll1Ml1Tbl 6FOL()[(eTHblX o6513aTeJTbCTB

8

501.12

JlHMHTbl 6FOL()[(eTHblX o6513aTeJTbCTB K pacnpe.ue11eHl{fO

8

501.13

JI11Ml1Tbl 6fOL()[(eTHbIX o6513aTeJTbCTB nonyLJ:aTeJTeH 6fOL()[(eTHblX cpe.UCTB

8

50l.l4

ITepe.uaHHbre 1111M11Tb1 6FOL()[(eTHbrx o6513aTeJTbCTB

8

501.15

IT011yYeHHbie 1111M11Tb1 6FOL()[(eTHbIX o6513aTeJTbCTB

8

501.16

Jl11Ml1Tbl 6!0,Ll,)KeTHblX o6snaTeJ1bCTB B rryT11

8

501.19

Yrnep)f(,D,eHHb1e 1111M11TbI 610;::p1KHbie 06.snaTeJibCTBa Ha nepBbIH roJJ., c11e.[(y10w,11i1: 3a TeKyw,11M (Ha

8

Olfepe.[(HOH qrnHaHCOBblH rOJJ.)

502.27

CTp11H11MaeMb1e 06.snaTeJibCTBa Ha nepsbri1 roJJ., c11e.z:i:y10w,11i1: 3a TeKyw,11M (Ha

8

oqepeJJ.HOH qmHaHCOBblH ro.D,)

502.29

Orno)l{eHHhre 06.snaTeJibCTBa Ha nepBbIH ro.D,, CJie.z:i:y10w,11i1: 3a TeKyw,11M (Ha oqepe.z:i:ttoi1:

8

qmHaHCOBbIH ro.D,)

502.30

CTpmu1Tb1e 06.snaTe11bcrna Ha BTopoi1: ro.D,, c11e.z:i:y10w,11i1 3a TeKyw,11M (Ha nepBbIH ro.z:i:,
c11e.z:i:y10w,11i1: 3a oqepe.D,HhIM)

502.31

f1p11lli!Th1e o6snaTeJibCTBa Ha BTopoi1: ro.z:i:, c11e.z:i:y10w,11i1: 3a TeKyw,11M (Ha nepBhIH ro.z:i:,

8

CJie.z:i:y10w,11i1: 3a oqepeL(HhtM)

502.32

CTp11HS1Tb1e .D,eHe)l{Hhie 06.snaTeJibCTBa Ha BTopoi1: ro.z:i:, c11e.z:i:y10w,11i1: 3a TeKyw,11M (Ha

8

trrepBbIH ro.D,, c11e.z:i:y10w,11i1: 3a oqepeJl:HhIM)

502.33

f1p11lli!Tb1e asaHCOBb1e JJ.eHe)f(Hbie 06.snaTeJibCTBa Ha sTopoi1: ro.z:i:, c11e.D,y10w,11i1: 3a

8

rreKyw,11M (Ha nepBbIH ro.D,, c11e.z:i:y10w,11i1: 3a oqepeJJ.Hh!M)

502.34

AsaHCOBh!e .z:i:eHe:>KHbre 06.snaTeJibCTBa K 11cno11HeH1110 Ha BTopoi1: ro.D,, c11e.z:i:y10w,11i1: 3a

8

rreKyw,11M (Ha nepsb1i1: roJJ., c11e.z:i:y10w,11i1: 3a oqepeJJ.HhIM)

502.35

I1cno11HeHHhre .D,eHe:>KHbre 06.snaTeJibCTBa Ha BTopoi1: roJJ., c11e.z:i:y10w,11i1: 3a TeKyw,11M (Ha

8

nepsb1i1: ro.D,, c11e.z:i:y10w,11i1: 3a oqepe.D,Hh!M)

502.37

f1p11H11MaeMbie o6snaTeJlbCTBa Ha BTOpoi1: ro)l,, CJle.z:i:ylOW,11H 3a TeKyw,11M (Ha nepBbIH

8

ro.D,, c11e.z:i:yIOw,11i1: 3a oqepe.D,HhIM)

502.39

0TJlO)l(eHHbie 06.snaTeJlhCTBa Ha BTOpoi1: ro.D,, CJle.D,yIOW,11H 3a TeKyw,11M (Ha nepBbIH ro.D,,

8

c11e.z:i:y10w,11i1: 3a oqepe.z:i:HhIM)

502.40

CTp11lli!Thie o6snaTeJibCTBa Ha BTOpoi1: roJJ., c11e.z:i:y10w,11i1 3a oqepe.D,HhIM

502.41

CTp11lli!Thie 06.snaTeJihCTBa Ha BTopoi1: ro.D,, c11eJJ.y10w,11i1 3a oqepe.D,HhIM

8

502.42

CTp11lli!Tbte .D,eHe)l{Hbie o6.ff3aTeJibCTBa Ha BTopoi1: roJJ., c11e.z:i:y10w,11i1: 3a oqepeL(HhIM

8

CTp11HS1Tb1e asaHCOBbie .z:i:eHe)l{Hbie o6.ff3aTeJibCTBa Ha BTopoi1: ro.D,, c11e.[(y10w,11i1: 3a

8

502.43

oqepeJJ.HhIM

502.44

AsaHCOBbie .D,eHe)l{Hbie o6.ff3aTeJibCTBa K 11cno11HeH1110 Ha BTopoi1: roJJ., c11e.z:i:y10w.11i1: 3a

8

Olfepe.D,HblM

502.45

I1cno11HeHHbie .D,eHe)l{Hbie o6.ff3aTeJibCTBa Ha BTopoi1: roJJ., c11e.z:i:y10w,11i1: 3a oqepe.z:i:HhIM

8

502.47

ITp11H11MaeMhie o6snaTeJlbCTBa Ha BTOpoi1: ro.D,, c11e.D,y10w,11i1: 3a oqepe.z:i:HhIM

8

502.49

0TJlO)l(eHHbie 06.ff3aTeJlbCTBa Ha BTOpOH ro.D,, CJie.z:i:y10w,11i1: 3a Olfepe.D,HbIM

8

502.90

rip11HHTb1e o6H3aTeJ1hCTBa Ha 11Hb1e oYepe,Ll,Hhte ro)J,hr (3a npe,L1,e11aM11 CTJlaHosoro
rnep110,L1,a)

502.91

ripHHHThie o6H3aTeJ1hCTBa 3a npe,L1,e11aM11 n11aH0Boro nep110,L1,a

8

502.92

rip11HHTh1e ,L1,eHe)l(Hb1e o6H3aTe11bCTBa 3a npe,L1,e11aM11 CTJlaHosoro nep110,L1,a

8

rip11HHTb1e asaHCOBhie )J,eHe)l(Hhie o6H3aTeJ1hCTBa Ha HHhie oYepe,Ll,Hhie ro)J,hI (3a

8

502.93

rrpe,L1,eJTaM11 CTJlaHoBoro rrep110,L1,a)

502.94

AsaHCOBhie )J,eHe)l(Hhie o6H3aTeJ1hCTBa K 11cno11HeH1110 Ha 11Hhre 0L1epe,L1,Hhre rO)J,hI (3a

8

rrpe,L1,e11aM11 CTJlaHosoro nep110,L1,a)

502.95

I1cno11HeHHbie )J,eHe)l(Hhie o6H3aTeJ1hCTBa Ha HHhie OYepe,Ll,Hhie ro)J,hI (3a npe,L1,e11aM11

8

CTJlaHosoro nep110,L1,a)

502.97

rip11H11MaeMb1e o6H3aTeJ1hCTBa 3a npe,L1,e11aM11 CTJlaHosoro nep110,L1,a

8

502.99

0TJTO)l(eHHbie o6H3aTeJ1hCTBa 3a npe,L1,e11aM11 n11aHosoro nep110,L1,a

8

503.00

610)],)l(eTHhie acc11rnoBaHl15!

8

503 .10

610)],)l(eTHhie acc11rH0BaHl15! TeKymero cp11HaHcosoro ro)J,a

8

503.11

.IJ:oBe)J,eHHbie 610)],)l(eTHbie aCCl1rHOBaH1151

8

503.12

DlO)J,)l(eTHhie acc1ffHOBaH11H K pacnpe,L1,e11em110

8

nlO)J,)l(eTHhie acc11rnosaH11H noJTyKeTHbie accHrnoBamu1

8

503.30

610.LJ:>KeTHbie accHrnoBaHIDI BToporo ro,L1,a, c11e.zzy10~ero 3a TeKy~HM (nepBoro ro,ll,a,

8

~JTe,L1,y10~ero 3a o'-lepe,ll,HhIM)

503.31

.[(oBe,ll,eHHbie 610,ll,)f(eTHble aCCHrHOBaHIDI

8

503.32

610)],)KeTHbie accHrnoBaHHH K pacnpe,L1,eJTeHHl0

8

610)],)KeTHbie accarnoBaHH51 nony'-laTenei1 610,ll,)f(eTHhIX cpe,ll,CTB H a,ll,MHHHCTpaTopoB

8

503.33

!BhmJTaT no HCTO'-l:HHKaM

503 .34

Ilepe,ll,aHHhie 610)],)KeTHble acCHrHOBaHIDI

8

503.35

Ilo11y'-l:eHHb1e 610)],)KeTHbie accHrHoBaHIDI

8

503.36

610)],)KeTHhle accHrHoBaHIDI B rryTH

8

503.39

Yrnep)!()J.eHHble 610)l.)KeTHb1e accHrnoBaHIDI

8

503.40

nIO)l,)KeTHhie accHrHoBaHIDI BToporo ro,ll,a, cne,L1,y10~ero 3a O'-l:epe,ll,HhIM

8

503.41

.[(oBe,ll,eHHhie 610)],)KeTHble aCCHrHOBamt51

8

503.42

nIO)J,)f(eTHbie accHrnoBamrn K pacnpe,L1,enemr10

8

610)],)KeTHhie accHrnoBaHIDI nony'-l:aTeneH: 6IO)l,)KeTHhrx cpe,ll,CTB H a,ll,MHHHCTpaTopoB

8

503.43

BbinJiaT no HCTO'-l:HHKaM

503.44

Ilepe,ll,aHHbie 6JO,L1,)f(eTHhre accHrnoBamur

8

503.45

Ilony'-l:eHHhre 6JO,ll,)f(eTHhie accHrHOBaHIDI

8

503.46

nIO)l,)KeTHhre accHrnoBaHHH B nyTH

8

503.49

Yrnep)!()J.eHHbie 6JO,L1,)f(eTHb1e accHrnoBaHIDI

8

503.90

nIO)J,)f(eTHhie accHrnoBamtH Ha HHbie o'-!epe,ll,Hbie ro,L1,b1 (3a npe,L1,enaMH rnrnHoBoro

8

nepHo,ll,a)

503.91

.[(0Be,L1,eHHb1e 610,ll,)f(eTHbie accHrHoBamur

8

503.92

nIO)l,)KeTHble accHrnoBaHH5I K pacnpe,L1,eJieHHIO

8

503.93

610,L1,)f(eTHb1e accHrnoBaHIDI nony'-laTeneH: 6IO)l.)KeTHhlX cpe,ll,CTB H a,ll,MHHHCTpaTopoB

8

IBbinJiaT no HCTO'-IHHKaM

503 .94

flepe.naHHbie 6fO.[()f(eTHb1e acc11rnosamu1

8

503 .95

flo.rryLieHHbie 6FO.[()f(eTHbie aCCHfHOBaHH51

8

503 .96

ofO.[()f(eTHble acc11rnosamu1 s nyrn

8

503 .99

Yrnep)f(.[(eHHbie 6FO.[()f(eTHb1e acc11rnosaH115I

8

504.00

CMeTHbie (nJiaHOBbie, nporno3Hbie) Ha3HaLieHH51

8

504. 10

CMeTHbie (rIJ1aHOBb1e, npomo3Hbre) Ha3HaLieHH51 Ha TeKyw:wli qnrnaHCOBbIH ro.n

8

504.11

CMeTHb1e (nJiaHOBble, npomo3Hb!e) Ha3HaLieH115I no .noxo.naM (nocrynJiemt51M)

8

504. 12

CMeTHbie (nJiaHOBble, npomo3Hble) Ha3Ha4eHH51 no pacxo.naM (sbmJiaTaM)

8

504.20

CMeTHbie (rIJlaHOBbie, npomo3Hbie) Ha3Ha4eHH51 Ha nepsb1!1 ro.n, cJie.[(yFOw:wli 3a

8

treKyW:HM (Ha 04epe.[(HOH cp11HaHCOBblH ro.n)

504.21

CMeTHbie (rIJlaHOBbie, nporno3Hb1e) Ha3HaLieHH51 no .noxo.naM (nocryrIJleHH51M)

8

504.22

CMeTHbie (rIJ1aHOBb1e, npomo3Hbie) Ha3HaLieHH51 no pacxo.naM (sbmJiaTaM)

8

504.30

CMeTHble (rIJlaHOBbie, npomo3Hb1e) Ha3HaLieHH51 Ha BTopoii ro.n, cJie.nyFOW:HH 3a

8

treKyW:HM (nepBblH ro.n, CJle.[(yfOW:HH 3a 04epe.[(HbIM)

504.31

CMeTHbie (rIJ1aHOBb1e, nporno3Hb1e) Ha3HaLieHH51 no .noxo.naM (nocryrIJleHH51M)

8

504.32

CMeTHbie (rIJ1aHOBb1e, nporno3Hb1e) Ha3HaLieHH51 no pacxo.naM (sbmJiaTaM)

8

504.40

CMeTHbie (rIJlaHOBbie, nporno3Hbre) Ha3HaLieHH51 Ha BTopoii ro.n, cJie.[(yFOW:HH 3a

8

OLiepe.[(HbIM

504.41

CMeTHbie (rIJlaHOBbie, npomo3Hb1e) Ha3HaLieHH51 no .noxo.naM (nocTyrIJleH115IM)

8

504.42

CMeTHble (nJiaHOBbie, npomo3Hbie) Ha3Ha4eHH51 no pacxo.naM (BbirIJlaTaM)

8

504.90

CMeTHbie (rIJlaHOBbie, npomo3Hbie) Ha3Ha4eHH51 Ha HHbie oLiepe.[(Hbie ro.[(bl (3a

8

npe.neJiaMH nJiaHosoro nepwo.na)

504.91

CMeTHbie (rIJlaHOBbie, npomo3Hbie) Ha3HaLieH115I no .noxo.naM (nocrynJieHH51M)

8

504.92

CMeTHbie (rIJ1aHOBb1e, nporno3Hb1e) Ha3Ha4eHH51 no pacxo.naM (sbmJiaTaM)

8

506.00

flpaso Ha npHH51THe o6513aTeJlbCTB

8

506.10

flpaso Ha npHH51THe o6513aTeJlbCTB Ha TeKyW:HH cp11HaHCOBbIH ro.n

8

506.20

flpaso Ha npHH51THe o6513aTeJlbCTB Ha nepBbIH, CJle.[(yFOW:HH 3a TeKyW:HM (Ha

8

p4epe.[(HOH cp11HaHCOBb!H ro.n)

506.30

ITpaso Ha np11H5!T11e ofol3aTeJibCTB Ha BTopoM: ro;:i:, c11e;:i:y10w,11M: 3a TeKyw,11M (nepBbIH,

8

c11e;:i:y10w,11M: 3a 04epe;:i:Hb!M)

506.40

ITpaso Ha np11H5!T11e ofol3aTeJibCTB Ha BTopoi:i ro;:i:, CJie;:i:y10w,11i1 3a 04epe;:i:HbIM

8

506.90

ITpaso Ha np11m:1T11e ofol3aTeJibCTB Ha HHble 04epe;:i:Hb!e ro;:i:b1 (3a npe;:i:e11aM11

8

n11aHosoro nep11o;:i:a)

507.00

Yrnep)!()J;eHHbIH o6oeM wHaHCOBbIH ro;:i:

8

floey4eHo O) :

•

•
•
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•

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npHHOCHllf.aH )J,OXO)J, JJ,eHTeJibHOCTb (co6crneHHble )J,OXO)J,bl yy:pe)f()J,eHIDI);
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cy6Cl1)J,1111 Ha BblnOJIHeH11e rocy)J,apcrneHHOro (MYHl1L(l1CTaJibHOro) 3a)J,aH11H;
cy6cH)J,1111 Ha HHbie Qen11;
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KO)J,a

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co6bITH.sIX ITOCJie OTqeTHOH .[{aTbI -

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7 ere «eo6bITH.sI ITOCJie OTqeTHOH .z:i:aTbI».

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onpe,D;eJIHIOT ocTaTKH 11HBeHTap11311pyeMoro 11MYW:ecrna 11 o6513aTeJihCTB K HaYany 11HBeHTapH3au:1111.

l. 7.

0TBeTCTBeHHb!e 111111,a B COCTaB 11HBeHTapH3aU:110HHOH KOMl1CCl111 He BXOA51T. Hx np11cyTCTB11e

np11 nposepKe cpaKn1YecKoro HaJil1Yl151 11MYW:ecrna 51BJI51eTC51 o6H3aTeJihHh!M .

e

OTBeTCTBeHHhIX JlHU: lJ:J1eHb! HHBeHTapH3aU:110HHOH KOMl1CCl1H o6513aHbI B351Tb pacnHCKH B TOM,

l{TO K HaYany l1HBeHTapH3au:1111 BCe pacXOAHbie 11 npHXOAHh!e AOKyMeHTbl C,D;aHbl AJI51 OTpa)l(emrn B yYeTe
HJil1

nepe.uaHbl

KOMl1CCHH

11

Bee

u:eHHOCTl1,

nocryn11sw11e

Ha

HX

OTBeTCTBeHHOe

xpaHeHHe,

onp11xo)l.0BaHbI, a Bb16brnume cm1caHbI B pacxoJJ.. AHanOrHl{Hbie pacru1cK11 JJ.alOT 11 n11u;a, 11Me10lll.l1e
nOJJ.OTl{eTHb1e cyMMbI Ha np1106peTeH11e 11JT11 JJ.OBepeHHOCTl1 Ha nOJl)'l{eH11e 11Mylll.ecrna.

1.8. aKTl14ecKoe
B3Beumsamrn,

Han11q11e

o6Mepa.

An.H

11MYw,ecrna

JToro

np11

11HBeHTap113aI..\1111

pyKOBOJJ.11TeJib

JJ.OJI)f(eH

nposepHIOT

npeJJ.OCTaB11Tb

nyTeM
YJTeHaM

no)l.cYeTa,
KOM11cc1111

Heo6XO)l.11MblH nepcOHaJl 11 MexaHH3Mbl (BeCbl, KOHTpOJibH0- 113Mep11TeJibHbie np116opb1 11 T.n.).

1.9.

Pe3yJibTaTbI

11HBeHTap113au1111

0Tpm1<:a10TCH

B

11HBeHTapl13au;110HHbIX

OIT.11CHX

(aKTax).

I1HBeHTap113al(l10HHaH KOMl1CCHH 06ecneq11saeT noJTHOTY 11 TOl{HOCTb J].aHHbIX 0 cpaKTl1l{eCKl1X OCTaTKax
11MYW,ecrna,

npaB11JTbHOCTb

11

csoespeMeHHOCTb

ocpopMIIeHHH

MaTep11anos.

An.H

Ka)f()l.oro

B11JJ.a

11Myw,ecrna ocpopMJIHeTCH CBOH cpopMa l1HBeHTap113al(l10HHOH on11c11.

1.10.

I1HBeHTap113al(l10HHbie on11c11 COCTaBJIHIOTCH He MeHee 4eM B )l.Byx 3K3eMnm1pax OT)l.eJibHO no

Ka)f()l.OMY Mecry xpaHemrn ueHHOCTeii 11 orneTCTBeHHbIM n11uaM. YKa3aHHbte JJ.OKyMeHTbI no)l.n11cb1Ba10T
see 4JieHbl 11HBeHTap113al(l10HHOH KOMl1CCl111 11 OTBeTCTBeHHbie Jil1L(a.
Jil1L(a )l.eJialOT

3anHCb

nepeq11cneHHoro

B

06

OTCYTCTBl111

on11c11

KaKl1X- Jil160

11MYW,eCTBa

Ha

npeTeH311H

OTBeTCTBeHHoe

K

B

KOHQe om1c11 OTBeTCTBeHHble

l{JleHaM

xpaHeH11e.

KOMl1CCHl1
)J,aHHaH

11

np11HHTHl1

3an11cb

TaK)f(e

noJJ.TBep)f()l.aeT npose)l.eH11e nposepKH 11MYU(ecrna B np11CYTCTB1111 YKa3aHHblX Jilill,. 0JJ.11H 3K3eMnIIHp
nepe)l.aeTCH )l.JIH OTp~eHHH 3an11cei1. B yqeTe, a BTOpOH OCTaeTCH y OTBeTCTBeHHblX Jil1L(.

1.11.

Ha 11Myw,eCTBO, KOTOpoe nOJl)'l{eHO B nOJib30BaH11e, HaXO)l.11TCH Ha OTBeTCTBeHHOM xpaHeHHH,

apeH)l.OBaHO, COCTaBJUl.IOTCH OT)l.eJibHble on11c11 (aKTbl).

2.

06H3aHHOCTH H npaBa HHBCHTapu3aU.HOHHOH KOMHCCHH H HHl>IX JIHU. npu npoBe)l.CHHH
HHBCHTapu3aU.HH

2. 1.

Ilpe)l.Ce)l.aTeJib KOMl1CCHH o6H3aH:

- 6bITb npHHL(H.mlaJlbHbIM, co6mo)l.aTb npocpeCCl10HaJibttylO 3Tl1KY 11 KOHcpl1)].eH~aJlbHOCTb;
- onpeJJ.emrTb MeTOJJ.bI 11 cnoco6b1 1rnseHTap113au;1111;
- pacnpe)l.eJIHTb HanpasJieHHH npoBe)l.eHHH 11HBeHTap113aQ1111 Me)K)l.y l{JleHaMl1 KOMl1CC1111;
- opraHH30BbIBaTb npoBeJJ.eH11e HHBeHTap113au;1111 comae Ho yrnep)f()l.eHHOMY nnatty ( nporpaMMe);
- ocyw,eCTBJI}{Tb o6w,ee pyKOBO)l.CTBO l{JleHaMl1 KOMHCCH.11 B npouecce l1HBeHTap113au;1111;
-

06ecneq11saTb

coxpaHHOCTb

CTOJ1)'4eHHb!X

JJ.OKYMeHTOB,

OTl{eTOB

11

JJ.pyrHX

MaTep11anoB,

nposepHeMblX B XO)l.e 11HBeHTap113al(l111.

2.2. IlpeJJ.CeJJ.aTeJib

KOM11cc1111 11.MeeT npaso:

- npOXO)l.11Tb BO Bee 3)].aHHH 11 noMelll.eHH.}I, 3aH11MaeMble o6oeKTOM l1HBeHTap113au;1111, c yqeTOM
orpaHH4eH11i1., ycTaHOBJieHHblX 3aKOHO)l.aTeJibCTBOM ;
-

JJ.aBaTb

YKa3aH11H

JJ.OJI)f(HOCTHbIM

n111.1aM

o

npeJJ.OCTasneH1111

KOM11cc1111

Heo6xoJJ.11MblX

JJ.JIH

nposepK11 )l.OKyMeHTOB 11 CBe)l.eHHH (11HcpopMal(Hl1);
-

noJiyl{aTb OT )l.OJI)f(HOCTHblX 11 OTBeTCTBeHHblX Jil1L( nl1CbMeHHbie o6oHCHeHHH no BonpocaM,

B03Hl1Kal0Ill.11M

B

XO)l.e

npoBe)l.eHl1H

HHBeHTap113au1111,

KOn1111

)l.OKyMeHTOB,

CBH3aHHblX

c

ocyw,eCTBJieHl1eM cp11HaHCOBbIX, X03HHCTBeHHbIX onepau;11H: o6beKTa l1HBeHTap113au;1111;
no

cornacosaHl1IO

c

pyKOBO)l.11TeJieM

np11BJieKaTb

npe)l.JIQ)f(eHHH

06 ycTpaHeHl111

BbIHBJieHHbIX

)l.OJI)f(HOCTHbIX

Jll1L(

K

npoBe)l.eHHIO

11HBeHTap113al(1111;
-

BHOCl1Tb

HapyweH11i1. 11 He)l.OCTaTKOB.

2.3 .

lJ.rreHbl KOMl1CCHl1 o6H3aHbI:

B XO)l.e

npoBe)l.eHHH

l1HBeHTap113au;1111

- 6bITb npHHQHnifaJibHbIMH, co6mo)J,aTb npoecc110HaJibH)'IO 3THKY H KOHH)J,eHIJ,MaJibHOCTb;
- npOBO)J,HTb HHBeHTapH3aQttlO B COOTBeTCTBHH c yrnep)f()J,eHHbIM nJiaHOM (nporpaMMOtt);
He3aMe)J,JIHTeJibHO

)J,OK.Jia)J,bIBaTb

npe)J,Ce)J,aTeJIIO

KOMHCCHH

0

BbISIBJieHHblX

B

npou;ecce

HHBeHTap113au;1111 HapyrneHHSIX 11 311oyn0Tpe611emu1x;
-

06ecneq11BaTb

coxpaHHOCTb

no11yqeHHbIX

)J,OKyMeHTOB,

OTqeTOB

H

JJ.pyrnx

MaTepHaJIOB,

nposepS!eMbIX B XO)J,e HHBeHTapH3aQHH .

2.4.

lf.JieHbl KOMHCCHH HMelOT npaso:

- npOXO)J,HTb BO see 3)],aHHSI H noMeIQeHHSI, 3aHHMaeMbie o6oeKTOM HHBeHTapH3aQHH, c yqeTOM
orpaHH'IeHHtt, ycTaHOBJleHHbIX 3aKOHO)J,aTeJlbCTBOM;
- XO)J,aTattCTBOBaTb nepe)J, npe)J,Ce)J,aTeJieM KOMHCCHH 0

npe)J,OCTaBJleHHH HM He06XO)J,HMblX )J,JlSI

nposepKH )J,OKyMeHTOB H CBe)J,eHHtt (HHopMaQHH).

2.5 . PyKOBOJJ.HTeJib

11 npoBepS1eMb1e JJ.OJDKHOCTHbre 1111Qa B npou;ecce KOHTpOJibHbIX MeponpHS!THtt

06Sl3aHbI:
- npe)J,OCTaBHTb HHBeHTapH3aQHOHHOtt KOMHCCH"H o6opyJJ.OBaHHOe nepCOHaJibHbIM KOMnblOTepoM
noMeIQeH11e, no3BOJISIIOIQee 06ecneq11Tb coxpaHHOCTb nepe)J.aHHbIX JJ.OKyMeHTos;
- 0Ka3bIBaTb CO)J,ettCTBHe B npoBe)J,eHHH HHBeHTapl13aQHH;
-

npe)J,CTaBJISITb

no

Tpe60BaH1110

npe)J,Ce)J,aTeJISI

KOMHCCHH

H

B

ycrnHOBJieHHbie

HM

cpoKH

)J,OKyMeHTbl, He06XO)J,HMbie )J,JISI nposepKH;
- )J,aBaTb cnpaBKH H o6oSICHeHHSI B ycTHOtt H nHCbMeHHOtt opMe no BonpocaM, B03HHKalOIQHM B
XO)J,e npoBe)J,eHHSI HHBeHTapH3aQHH.

2.6. IiHBeHTapH3aQHOHHaSI

KOMHCCHSI

HeceT

OTBeTCTBeHHOCTb

3a

KaqecTBeHHOe

npoBe)J,eHHe

HHBeHTapH3aQHH B cooTBeTCTBHH c 3aKOHOJJ.aTeJibCTBOM P.

2.7.

lf.JieHbl KOMHCCHH OCB06o)f()J,a!OTCSI OT BbinOJIHeHJUI CBOHX YHKQHOHaJibHbIX 06S13aHHOCTett no

OCHOBHOH 3aHHMaeMOH )J,OJI)KHOCTH Ha BeCb cpoK npoBe)J,eHHSI HHBeHTapH3aQHH.

3. HMymecTBO u o6snaTeJILCTBa, noLJ;Jie'.IKamue uuBenTapu3au,uu
3.1.

IiHBeHTapH3aQHH nO)J,Jie)l(HT Bee HMyIQeCTBO He3aBHCHMO OT ero MeCTOHaXO)f()J,eHHSI, a TaK)Ke

Bee BH)J,bl 06S13aTeJibCTB, B TOM qMCJie:
- HMYmecTBO 11 06S13aTeJibCTBa, yqTeHHbre Ha 6aJiaHCOBbIX cqeTax;
- HMyIQeCTBO, yqTeHHoe Ha 3a6aJiaHCOBbIX cqeTax;
- JJ.pyroe HMyIQeCTBO H 06S13aTeJibCTBa B COOTBeTCTBHH c pacnopmK;eHHeM 06 HHBeHTapH3aQHH.
aKTttqeCKH HaJI11qecTsy10mee ttMYmecTBO, He yqTeHHoe no KaKHM- JIH6o np11q11HaM, no)J,Jie)l(HT
npHIDITHIO K yqezy.

4. O«f>opMJieuue pe3yJit.TaTOB uuBenTapu3au,uu u peryJiupoBauue BLIHBJieuu1.1x
paCXO'.IKLJ;CHHH

4.1 . Ha

OCHOBaHHH

HHBeHTapH3aQHOHHbIX

on11cett,

no

KOTOpblM

BbISIBJieHO

HeCOOTBeTCTBHe

aKTttqecKoro Ha.JIH'IHSI 11HaHCOBb1x 11 He11HaHCOBbIX aKTHBOB, HHoro HMYIQeCTBa 11 ofol3aTeJibCTB
)J,aHHbIM

0504092).
no

yqern,

cocrnBJISllOTCSI

Be)J.OMOCTH

pacxo)f()J,eHHtt

no

pe3yJibTaTaM

HHBettrnpH3au;m1

&

B HHX 11Kc11py10Tcsi ycrnttos11eHHb1e pacxo)f()J,eHHSI c )J,aHHbIMH yqern: tte)J,ocrnq11 H H3JIHWKH

Ka)f()J,OMY

o6oeKTY

yqeTa

B

KOJlH'leCTBeHHOM

H

CTOHMOCTHOM

Bblpa)l(eHHH.

l(eHHOCTH,

He

npHHa)J,Jie)l(aIQHe Ha npase onepaTHBHoro ynpas11eHHS1 , HO q11cmm11ecsi B yqeTe Ha 3a6aJiaHCOBblX
cqeTax, BHOCSITCSI B OT)J,eJlbH)'IO Be)J,OMOCTb.

4.2.

no BCeM He.D,OCTat.faM 11 113Jll1WKaM, nepecopT11L(e 11HBeHTap113aL(l10HHaH KOMl1CCllil nOJIYt.faeT

nl1CbMeHHbie o6oHCHeHl1H OTBeTCTBeHHbIX Jll1L(, 'ITO .D,OmKHO 6bITb OTpmKeHO B 11HBeHTap113aL(l10HHbIX
on11cHx. Ha ocH0BaH1111 npe.ncTaBJTeHHbIX 060HCHett11i1: 11 MaTep11aJTOB nposepoK 11ttsettTapl13aL(110HHaH
KOMl1CCl1H onpe.ne11HeT np11'-111Hhl 11 xapaKTep BbIHBJTeHHbIX OTKJTOHeHl1H OT .D,aHHhIX y'leTa.

4.J.

no pe3yJTbTaTaM l1HBeHTap113aL(l111 npe.D,Ce.D,aTeJTb l1HBeHTap113aL(l10HHOH KOMl1CCl111 rOTOBl1T .[J,JTH

pyKoso.n11TeJTH npeAJTmKeH11H:
- no OTHecemno tte.nocTa'l HMYll(eCTBa, a TaIOKe 11MY[L\eCTBa, np11We.nwero B ttero.D,HOCTb, 3a C'leT
Bl1HOBHbIX 11111..\ 111160 no cm1camuo;
- onp11xo.nosamno 113Jll1lliKOB;
- He06XO.[J,11MOCTl1 C03.D,aHl1H (KoppeKT11pOBK11) 11 onpe.ne11eHl1H BeJTl1'111H OL(eHO'IHhIX pe3epBOB B
CJIY'laHx, ycrnHOBJieHHhIX HOpMaT11BHhIM11 aKTaMl1 11 (11J111) YYeTHOH no1111THKoi1:;
- cn11caHHIO HeBOCTpe6oBaHHOH Kpe.D,11TOpCKOH 3a.D,OmKeHHOCTH;
- OnT11Ml13aL(l111 np11eMa, xpaHeHllil 11 OTnycKa MaTep11aJTbHh!X L(eHHOCTeH;
- 11Hhre npe.D,JTO)l(eHllil .

4.4.

Ha OCHOBaHl1H

11HBeHTap113aL(1111

11HBeHTap113aL(l10HHhIX on11cei1:

cp. 0504835.

KOMl1CCllil

COCTaBJIHeT AKT 0

np11 BhlHBJTett1111 no pe3y11hTaTaM 11HBeHTap113aL(1111 pacxo)l(.[l,ett11i1 K AKTY

np1111araeTcH Be.noMOCTh pacxo)l(.[l,eH11i1 no pe3yJThTaTaM 11HBeHTap113aL(1111

4.5.

pe3yJThTaTax

(cp. 0504092).

no pe3yJThTaTaM 11HBeHTap113aL(l1H pyKOBO,Ll,11TeJTb 113.D,aeT pacnopH.D,11TeJihHhlH aKT.

ITp11JIO)f{eH11e J{Q 9
K Y4eTHOH non11T11Ke
.n:rn1 1.-1eneH: 6yxraJITepeKoro y4ern

IlopH)J.OK nepe)J.aqu )J,OKyMeHTOB 6yxraJITepcKoro yqeTa u )J,eJI npu cMeue
pyKOBO)J,HTeJIH, rnasuoro 6yxranTepa
1. Oprauu1au;uH nepei:i:a•rn i:i:oteyMeHTOB u i:i:eJJ

1.1. OeH0BaH11eM ,ll,JUI nepe.u;a411 .u;oKyMeHTOB 11 .u;en srnrni:eTeH npeKpameH11e noJIHOM0411H
pyKoso.u;11TeJ1HM np11Ka3 06 oeso6o)f{.ll;eH1111 OT .u;oJDKHoeT11 rnasHoro 6yxraJITepa.

1.2. flp11 S03Hl1KHOBeHl111 oeHosamiH, Ha3BaHHOro B n. 1.1 , 1n.u;aeTeH
.u;oKyMeHTOB 11 .u;en. B HeM yKa3brnaIOTeH:
a) n111.1,o, nepe.u;aIOI..IJ,ee .u;OKYMeHTbI

np11Ka3 0 nepe.u;a4e

if .u;ena;

6) mru,o, KOTOPOMY nepe.u;aIOTeH .u;oKyMeHTbI 11 .u;ena;
s) .n:arn nepe.u;a'ill .u;oKyMeHTOB 11.u;en 11 speMH Ha4aJia 11 npe.n:enbHblH epoK TaKOH nepe.u;a411;
r) eoeTaB KOM11ee1111, eo3.u;asaeMOH .n:rni: nepe.u;a4H .u;oKyMeHTOB 11 .n:en (.u;aJiee - KOMl1eeHH);
.n:)

nepe4eHI>

11MYmeeTsa

11

o6H3aTenbeTB,

no.u;ne)f{alll,HX

HHBeHTap113au,1111,

11

eoerns

l1HBeHTap113au,110HHOH KOM11ee1111 ( een11 OH OTJ1H4aeTeH OT eoeTasa KOM11ee1111, e03.u;asaeMOH ,ll;JlH
nepe.u;a411 .u;oKyMeHTos 11 .n:en).

1.3 . B

eoeTas

KOM11ee1111

np11

eMeHe

pyKoso.u;11Terni:

BKJilO'faeTeH

npe.u;erns11TeJlb opraHa,

oeymeeTSJlHIOlll,ero cpyHKIJ,1111 11 CTOJ1HOM041151 yqpe.u;11TeJ1H.

1.4. Ha BpeMH yqaeTl151 B pa6oTe KOM11ee1111 ee 4JleHbl oeso6o)f{.ll;alOTeH OT 11enOJ1HeHl1H esoHX
Henoepe.u;eT8eHHbIX ,ll;OJl)f{HOeTHblX o6H3aHHOeTei1, een11 irnoe He YKa3aHo s

np11Ka3e o nepe.u;a4e

,ll;OKyMeHTOS 11 .n:en.

2. IlopHJ1:0K nepei:i:aqu .11:0KyMeHTOB H i:i:eJJ

2.1. flepe.u;a4a .u;oKyMeHTOB 11 .u;en Ha4HHaeTeH e npose.u;eHHH l1HBeHTap113au,1111.
2.2. l1HseHTap113au,1111 no.n:ne)f{HT see HMYmeerno, KOTopoe 3aKpenneHo 3a n111.1,0M, nepe.u;aIOlll,11M
.n:ena 11 ,ll;OKyMeHTbl.

2.3 . ITpose.u;eH11e

11HBeHrnp113au,1111

11

ocpopMneH11e

ee

pe3ynbTaTos

oeymeeTsnHeTeH

B

eOOTBeTeTBl111 e ITopH,ll;KOM npose.u;eHHH l1HSeHTap113au,1111, np11se.u;eHHblM s flp11JlO)f{eHHl1 J{Q 8 K
HaeToHmeH: Y4eTHOH non11T11Ke.

2.4. Henoepe.u;erneHHO np11 nepe.u;a4e .u;en 11 .u;oKyMeHTOS oeymeeTSJlHIOTeH ene.n:yiom11e .u;eH:eTsHH :
a) nepe.u;aIOlll,ee Jll11J,O s np11eyTeTBHl1 seex 4JleHOS KOM11ee1111 .u;eMOHCTp11pyeT np11H11MalOlll,eMY
n11u,y see nepe.u;asaeMble .u;oKyMeHTbI, s TOM 411ene:
- y4pe.u;11TeJlbHble, perneTpau,110HHble 11 11Hble .u;oKyMeHTbI;
- Jll1IJ,eH31111, es11.u;eTeJlbeTsa, naTeHTbl 11 np.;
- .u;oKyMeHTbl yqeTHOH CTOJ111Tl1K11;
- 6yxraJITepeKylO 11 HaJIOrosyIO OT4eTHOeTb;
- nnaH cp11HaHeOSO-X03HHeTBeHHOH .u;eHTeJlbHOeTl1 y4pe)f{,ll;eH11H, roey.u;apeTBeHHOe 3a.u;aH11e H OT4eT
0 ero SbinOJ1HeH1111;

- )J,OKyMeHTbl, nOJJ,TBep)f()J,a10rn.11e perneTpau,1110 npaB Ha He)J,BIDKl1MOe 11Myrn.eerno, )J,OKyMeHTbl 0
perneTpau,1111 (noeTaHOBKe Ha yYeT) TpaHenopTHblX epeJJ,eTB;
- aKTbl peBl1311H 11 npoBepoK;
- n11aH-rpa11K 3aKynoK;
- 611aHKl1 CTporoH: OTL!eTHOeT11;
- MaTep11an&1 o HeJJ,oeTaYax 11 x11w.eH11Hx, nepeJJ,aHHbie 11 He nepeJJ,aHH&1e B npaBooxpaH11TeJlbHb1e
opraH&1;
- pernCTpbl 6yxranTepeKoro yYeTa: KHl1rH, o6opOTHbie BeJJ,OMOeT11, KapTOL!Kl1, ){(}'PHaJlbl onepau,1111:
11 np.;
- perneTpbl HaJlOfOBOro yYeTa;
- )J,OfOBOpbl e KOHTpareHTaM11;
- aKTb[ eBepKH paeYeTOB e HaJ10fOBblMl1 opraHaM11, KOHTpareHTaM11;
- nepB119Hbie ( eBOJJ.Hhie) yYeTHhre )J,OKyMeHTbI;
- KH11ry noKynoK, KHHfY npoJJ.mK, )f(YPHaJlhI perneTpawrn eYeTOB-aKzyp;
- )J,OKyMeHTbl no l1HBeHTapH3au,1111 11MYUJ.eeTBa 11 ofol3aTeJlbeTB, B TOM 911e11e aKTbl HHBeHTapH3aU,11H,
l1HBeHTap113aU,110HHbie on11e11, eJ1HYl1TeJlbHhie Be)J,OMOeT11;
- 11Hble )J,OKyMeHTbI;
6) nepeJJ,aiow.ee Jll1L(O B np11eyTeTBl1H seex L!JleHOB KOM11ee1111 JJ,eMOHeTp11pyeT np11H11Maiorn.eMY
1111u,y BelO 11HopMaU,HIO, KOTOpaH 11MeeTeH B 3JleKTpOHHOM BHJJ,e 11 nOJJ,Jle)f(HT nepeJJ,aYe (6yxranTepeKHe
6a3&I, napo11111111H&1e epeJJ,erna JJ,oezyna K Heo6xoJJ,11MbIM JI.RH pa60T&1 peeypeaM 11 np.);
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