There are several ways for state (municipal) institutions to receive property: acquisition as part of a state assignment, through targeted subsidies, at the expense of the institution’s own income, receipt as part of centralized supply from the founder or as sponsorship. Each of these cases has its own accounting features. In this article we will look at the features of documenting and reflecting in accounting of property received free of charge.
The gratuitous receipt of property by an institution can occur in several ways:
- from the founder for centralized supply, from the budget, from a higher organization;
- under agreements of gift or donation from legal entities and individuals.
In the interpretation of the Budget Code in accordance with paragraph 4 of Art. 41 of the Budget Code of the Russian Federation, gratuitous receipts include:
