Organizations periodically conduct inventories. They are needed in order to obtain the current balances of a particular product. Inventory also allows you to compare actual data with accounting data in the program.

There are cases when such a reconciliation of balances makes it possible to identify thefts among financially responsible persons.

After conducting an inventory in 1C 8.3, the shortage can be written off, and the surplus. For this entire sequence of actions and its reflection in accounting, there are special documents, the completion of which we will consider below.

Let's start with the inventory itself. To do this, use the document of the same name in the “Warehouse” section of the program.

The document is quite simple to fill out. First of all, we will indicate all the necessary header details.

Let's assume that an inventory was carried out at the retail warehouse of store No. 23 on March 31, 2016. You don’t have to indicate the responsible person, as we did, but fill it out if necessary.

For the convenience of filling out the list of goods, you can use the “Fill in by warehouse balances” item from the “Fill” menu, as shown in the image below. In any case, you can fill out the tabular part manually if, for example, during an inventory check in a warehouse, a product is found that is not on stock at all.

We did not complicate the example and used only automatic completion. The program “found” only 127 units of 95% Chocolate in the warehouse. Let's assume that this number does not coincide with reality, and we are missing seven tiles.

In the “Fact” column we will add that in fact there are only 120 units of 95% chocolate in the warehouse. Now some recalculation has been automatically carried out in the tabular part.

The “Deviation” column displays the quantity “-7”, which is highlighted in red. This color means there is a shortage of goods. Also, depending on the quantity taken into account in the program and the actual quantity, the corresponding amounts of goods were calculated taking into account the price.

When carried out, this document does not create any accounting movements. From it you can print out all the necessary reports, for example, on forms INV-3, 22, 19. Reflection in accounting of the fact of deviation can be done using the receipt of goods, depending on whether it is a shortage or a surplus. These documents are created both independently and based on the inventory.

Video on filling out an inventory card:

Write-off of goods

Let's continue with the previous example. During the inventory, it was found that in the sales area of ​​store No. 23 there was a shortage of 7 chocolate bars (95%). This quantity must be written off from the warehouse, because it simply does not exist.

For this we will use . We created it based on the previously entered inventory.

note that the document is completely filled out automatically. Despite the fact that the program gives us the opportunity to edit it, we will not do this.

After the document was completed, two movements were created: to write off seven chocolate bars 95% and to write off the trade margin. The second posting was created due to the fact that the warehouse with the detected shortage is a sales area and the prices are accordingly different.

Posting of goods

Now let's look at the second example. During the inventory, it was found that instead of the 110 kilograms of “Assorted (commission)” candies reflected in the program, there are actually 150 of them in the warehouse. In this case, the deviation in the inventory will be 40 kilograms.

Since the deviation occurred in a positive direction, to take it into account it is necessary to capitalize the surplus. Capitalization, just like write-off, can be created from the goods inventory document itself.

The program filled out all the necessary fields automatically, and all we had to do was post the document. After it is carried out, the number of “Assorted (commission)” candies in the program will coincide with the actual quantity in the warehouse.

Video on capitalization and write-off of goods in 1C 8.3 based on inventory:

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The program has various ways to analyze debt. For example, you can use the following tools:

If you need to analyze the debt for accounting purposes, you can create the document “Settlements Inventory Act” for the required date (Section Purchases or Sales - Settlements with counterparties - Settlements Inventory Acts). In the document, the Accounts Receivable and Accounts Payable tabs are filled in using the accounting data collected on settlement accounts with counterparties. From the document you can print the “Act of Inventory of Settlements with Buyers, Suppliers and Other Debtors and Creditors.”

If it is necessary to analyze the debt for tax accounting purposes, then you should create a tax accounting register “Accounts receivable and payable” (Section Reports – Income Tax – Tax accounting registers – 3. Registers for recording the status of a tax accounting unit – 3.10 Accounts receivable and payable).

The generated report is shown in the figure. In the report settings, you can select the type of debt Receivable or Payable.

A convenient tool for analyzing debt simultaneously for both accounting (AC) and tax accounting (TA) purposes is the standard “Subconto Analysis” report (Section Reports – Standard reports – Subconto Analysis).

In addition, the report allows you to evaluate settlements with counterparties by agreement. To build a report in the context of counterparties and contracts, you need to specify the subconto: Counterparties and Contracts in the report settings (the “Show settings” button) on the “Types of subaccount” tab.

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Document "Inventory of settlements with counterparties"

Document "Inventory of settlements with counterparties"

Purchase (Sale) ® Inventory of settlements with counterparties

The document is intended for conducting an inventory of settlements with counterparties.

The purpose of the inventory of settlements with customers, suppliers, other debtors and creditors is to verify the validity of the amounts listed in the accounting accounts.

When entering a document, the bookmarks are filled in:

On the bookmark Accounts receivable information on the results of the accounts receivable inventory is filled in:

Accounts receivable amounts are filled in automatically using the button Fill - Fill accounts receivable

On the bookmark Accounts payable information about the results of the accounts payable inventory is filled in:

Accounts payable amounts are filled in automatically using the button Fill - Fill accounts payable. When filled automatically, all debt is considered confirmed by counterparties.

On the bookmark Settlement accounts a list of accounting accounts is indicated for which an inventory of settlements is carried out. By default, the list is filled with all accounts for settlements with counterparties.

On the bookmark Additionally the details of the order to carry out an inventory of calculations and the composition of the inventory commission are indicated.

Document Inventory of settlements with counterparties is not reflected in accounting and tax accounting, however, based on the inventory results, it is possible to carry out transactions to write off debt for which the statute of limitations has expired. To write off debt, you should use the Debt Adjustment document.

For document Inventory of settlements with counterparties The following printed forms are provided.

An inventory of receivables and payables in 1C 8.3 is carried out to confirm debt balances as of a certain date. For example, at the end of the year. During the inventory, the accuracy of settlements with counterparties is checked, errors and inconsistencies in accounting or tax accounting are identified.

Inventory of receivables and payables is a mandatory procedure. It must be done before preparing annual financial statements. It is also necessary to conduct an inventory when a company is liquidated or when responsible persons, such as the chief accountant, are changed. Inventory can be carried out in other cases. For example, when preparing reports for a bank or investor.

Inventory of accounts receivable in 1C 8.3 helps to assess the volume of doubtful debts, as well as determine whether it is possible to create a reserve for doubtful debts against them. An important aspect of the creditor inventory in 1C 8.3 is the identification of overdue debt for each creditor and agreement. If the statute of limitations on such debt has expired or the creditor has been liquidated, the debt must be written off.

An inventory commission is created to take inventory of payments. The commission includes employees of administration, accounting, etc. Members of the commission, by decision of the management, can also be representatives of external structures. For example, auditors or bank employees.

The inventory of calculations is formalized by order of the manager, which indicates the timing and composition of the commission.

In 1C 8.3, the inventory of receivables and payables is carried out in three steps.

Step 1. Create a settlement inventory report in 1C 8.3

Go to the “Sales” section (1) and click on the link “Calculation Inventory Act” (2). A window will open with a list of all inventories that were carried out previously.

In the 1C 8.3 window that opens, click the “Create” button (3). The inventory report will open.

In the act, indicate:

• your organization (4);
• the date for which the inventory report needs to be generated (5).

In the “Receivables” tab (7) you will see a list of debtors (8) and the amount of debt (9) for each of them.

In the “Accounts Payable” tab (10) you will see a similar list of creditors.

Step 2. Indicate the information from the order for inventory in the settlement inventory report in 1C 8.3

Go to the “” tab (1) and indicate in the inventory report the following information:

• about the timing of the inventory (2). Set the start and end date;
• document on the basis of which it is carried out (3). This may be an order, an instruction;
• reasons for inventory (4). For example, “Preparation of annual financial statements.”

In the “Inventory Commission” tab (5), indicate the members of the commission. They are selected from the “Individuals” directory. The directory is opened by clicking the “Add” button (6). Place a special check mark (7) opposite the chairman of the commission.

The information from the order is completed. Save the inventory in accounting by clicking “Record” (8) and “Post” (9). Now you can print an inventory report of receivables and payables in 1C 8.3.

Step 3. Print the settlement inventory report in 1C 8.3

To print an inventory report, click the “Print” button (1) and select “Inventory report of settlements (INV-17)” (2). A printed form of the act will open.

Buy (Sell) ®

The document is intended for conducting an inventory of settlements with counterparties.

Printable forms

The purpose of the inventory of settlements with customers, suppliers, other debtors and creditors is to verify the validity of the amounts listed in the accounting accounts.

When entering a document Inventory of settlements with counterparties bookmarks are filled in:

• Accounts receivable
• Accounts payable
• Settlement accounts
• Additionally

On the bookmark Accounts receivable information about the results of the accounts receivable inventory is filled in:

Counterparty- debtor.




Settlement account - accounts receivable account.

• Total- total amount of accounts receivable Counterparty.
• Confirmed - amount of receivables confirmed Counterparty
• Not confirmed - the amount of receivables that Counterparty
• Including the statute of limitations has expired - the amount of overdue receivables for which the statute of limitations has expired. Specified manually.

Accounts receivable amounts are filled in automatically using the button Fill - Fill accounts receivable

On the bookmark Accounts payable information about the results of the accounts payable inventory is filled in:

Counterparty- creditor.




Settlement account - accounts payable account.

• Total- total amount of accounts payable Counterparty.
• Confirmed - amount of accounts payable confirmed Counterparty. By default, all debt is considered confirmed.
• Not confirmed - the amount of accounts payable, which Counterparty not confirmed. Specified manually.
• Including the statute of limitations has expired - the amount of overdue accounts payable for which the statute of limitations has expired. Specified manually.

Accounts payable amounts are filled in automatically using the button Fill - Fill accounts payable. When filled automatically, all debt is considered confirmed by counterparties.

On the bookmark Settlement accounts a list of accounting accounts is indicated for which an inventory of settlements is carried out. By default, the list is filled with all accounts for settlements with counterparties.

On the bookmark Additionally the details of the order to carry out an inventory of calculations and the composition of the inventory commission are indicated.

Document Inventory of settlements with counterparties is not reflected in accounting and tax accounting, however, based on the inventory results, it is possible to carry out transactions to write off debt for which the statute of limitations has expired. To write off debt, you should use the Debt Adjustment document.

Printable forms

For document Inventory of settlements with counterparties The following printed forms are provided:

INV-17 (Calculation Inventory Act)




INV-22 (Order to conduct an inventory)

In connection with the transition of budgetary institutions in 2005 to a new accounting procedure (Order of the Ministry of Finance of Russia dated August 26, 2004 No. 70n), it is recommended to carry out a number of activities, including an inventory of payments, already in 2004. In this article, methodologists from the 1C company tell you how to conduct an inventory of calculations in the “Accounting for budgetary organizations” configuration (rev. 4).

In "Accounting for budgetary organizations", starting with release 7.70.426, it is possible to carry out an inventory of settlements with counterparties and register the inventory results using standardized forms No. INV-17 "Inventory report of settlements with buyers, suppliers and other debtors and creditors" and certificates ( appendix to form No. INV-17), approved by Resolution of the State Statistics Committee of Russia dated August 18, 1998 No. 88 “On approval of unified forms of primary accounting documentation for recording cash transactions and recording inventory results.”

To draw up an inventory report of settlements with customers, suppliers and other debtors and creditors and a reference to it using unified forms, the reports “Inventory of settlements with counterparties” and “Reference to the INV-17 form” are used. Reports are called up from the "Reports - Inventory" menu of the main menu of the program.

These reports can also be used to promptly identify receivables (payables) with a view to liquidating them.

Report "Inventory of settlements with counterparties"

The report is intended for:

• reflection as of a given date of receivables (payables) in accounts accounting for settlements with counterparties;
• tracking obligations under the contract.

The report can be generated either according to the unified form INV-17 “Act of Inventory of Settlements with Buyers, Suppliers and Other Debtors and Creditors”, or in a free form.

The report “Inventory of settlements with counterparties” should be generated using the unified form INV-17 to document the results of the inventory of settlements. To quickly identify debt, you should generate a report “Inventory of settlements with counterparties” in a free form.

Formation of a unified form INV-17

To generate a unified form INV-17, on the “Parameters” tab, enable the “Use unified form INV-17” checkbox (Fig. 1).

Rice. 1. Details of the standard form

On the same tab, data that will be reflected in printed form is indicated: act number; date of drawing up the act - the date as of which the debt is analyzed; chairman and members of the inventory commission.

When you check the “Use unified form INV-17” checkbox, the “Accounts Receivable” and “Accounts Payable” tabs become available, which reflect accounts receivable and payable.

Tables can be filled in automatically based on accounting data. By clicking the "Fill" button, you can display accounts payable or receivable, as well as accounts payable and receivable, depending on the selected menu item.

The tables display the debt on settlement accounts for which accounting is kept in the “Counterparties” subaccount. In a typical configuration these are the accounts:

• 068 "Materials on the way";
• 150 "Settlements with suppliers and contractors";
• 153 “Settlements with buyers and customers for work performed and services rendered”;
• 155 "Calculations for advances received";
• 156 "Settlements with performers for work performed";
• 157 "Settlements on advances issued";
• 174 “Calculations for funds received at the temporary disposal of the institution”;
• 175 “Calculations for other funds for the maintenance of the institution”;
• 178 “Settlements with other debtors and creditors”;
• 187.1 "Calculations based on writs of execution."

In the future, it is planned to automatically generate information also for settlements with students.

Tables can be edited. To add and delete table rows, use the "Insert Row" and "Delete Row" buttons. To edit the value of a cell, select it, and then press the "Edit" button or press the Enter key. The “Counterparties” directory, Chart of Accounts or a dialog for entering (editing) values ​​will open (Fig. 2).

Rice. 2. Editing values.

• Counterparty - debtor (creditor);
• Account - an account in which the receivables (payables) of the counterparty are recorded;
• Total - the total amount of debt;
• Subject to - debt confirmed by the debtor;
• Not confirmed - debt not confirmed by the debtor;
• Expired statute of limitations - debt for which the statute of limitations has expired (according to the Civil Code of the Russian Federation, the statute of limitations is 3 years).

When filled automatically, all debt in the table is reflected as confirmed. The columns “Not confirmed” and “Expired” must be filled in manually.

The completed table can be sorted by any of the columns. To do this, place the cursor on one of the cells of the column by which you want to sort, and click on one of the two sorting buttons located above the table. One button is used to sort in descending order, the other - in ascending order.

Clicking the "Print" button will generate a printed form INV-17, which reflects the information specified in the tabular part of the document (Fig. 3). The first and back sides of the act are formed in two separate windows, which should be printed separately.

Rice. 3. Generating a report using a standard form.

The act of inventory of settlements with buyers, suppliers and other debtors and creditors (Form No. INV-17) should be printed in duplicate and signed by members of the inventory commission. One copy of the act is transferred to the accounting department, the second remains with the commission. For the specified types of debt, a certificate must be attached to the settlement inventory report (appendix to form No. INV-17), which is the basis for drawing up an Act in form No. INV-17.

Generating inventory results in any form

To quickly track debt and generate a custom form, you must uncheck the “Use the unified form INV-17” (Fig. 4).

Rice. 4. Free form details

In this case, on the “Parameters” tab, in addition to the date as of which the debt should be reflected, you can set the following parameters:

1. The "Debt type" detail indicates the type of debt of the counterparties that should be reflected in the report:
   • accounts receivable and accounts payable;
   • accounts receivable;
   • creditor.
2. In the “Counterparty” detail, you can specify a specific counterparty for which the debt reflected in the report will be selected. The report can also be generated for all counterparties.
3. In the "Accounts for which inventory is carried out" window, a list of accounts for which inventory should be carried out is specified. The list contains subaccounts of settlements for which accounting is kept under the subaccount “Counterparties”. In order for a subaccount to participate in report generation, it must be marked in the list of accounts.
4. In the "Options for possible information groupings" window, the order and types of data grouping in the report are specified. The following types of grouping are possible:
   • "Account"
   • "Counterparty".

Changing the grouping order is done using the arrow buttons.

To generate a report, click the "Generate" button (Fig. 5).

Rice. 5. Generating a free-form report

The report "Inventory of settlements with counterparties" displays the following information: in the "Counterparty" column - the name of the counterparty indicated in the counterparty card; in the column "Agreement" - the name and expiration date of the agreement specified in the subordinate directory "Bases"; in the "Account" column - an accounting subaccount for which, as of the date the report is generated, there is a debt under the counterparty (agreement); in the columns “Accounts receivable” and “Accounts payable” - accounts receivable and accounts payable, respectively. The amounts of receivables (payables) for counterparties are given for each basis of calculation - in the context of elements of the subordinate directory "Bases", for which there is a debit (credit) balance as of the reporting date.

When specifying grouping by accounts, the data in the report is grouped by subaccounts with summing up for each subaccount.

When specifying a grouping by counterparties, the data in the report is grouped by counterparties, indicating the full name of the counterparty, and summing up the results for each counterparty.

In the report lines, it is possible to detail the data: when deciphering the columns “Counterparty”, “Agreement”, “Account”, elements of the directories are opened for viewing; when deciphering the columns “Accounts receivable” and “Accounts payable”, a report “Account balance sheet” is generated with the possibility of further detailing the data.

We also recommend using this report to identify accounting errors. For example, when grouping “by counterparties”, it is possible to identify for the same counterparty the same amounts of receivables and payables for different calculation bases or subaccounts. This indicates possible errors in entering information into the system or incorrect use of the subconto, for example, when entering transactions for debiting funds, one basis of calculation is indicated (Invoice, Agreement), and when posting goods, works, services - another (Invoice, Invoice). This error is illustrated in Figure 6.

Rice. 6. Identifying accounting errors using a free-form report.

If such errors are detected, corrections should be made to the information base. Corrections are made according to the general rules:

• if for the period in which the error was discovered, reporting has not yet been submitted, corrections are made to the documents that recorded settlements with the counterparty;
• if for the period in which the error was discovered, reporting has already been submitted, corrective entries are entered.

Report "Help to form INV-17"

As noted above, the basis for drawing up an act in form No. INV-17 is a certificate (attachment to form No. INV-17, see Fig. 7, 8), which must be attached to the settlement inventory act. To compile a certificate, use the report “Certificate for Form INV-17”.

Rice. 7. Details of the certificate for form INV-17.

Rice. 8. Printed form of the certificate for the INV-17 form.

Unlike the “Inventory of settlements with counterparties” report, the report can provide information about the debt as of the date of generation of the report on settlement accounts for which records are kept not only for the “Counterparties” subaccount, but also for the “Students” and “Employees” subaccounts. , "Children". Thus, this report can also be used to take inventory of payments to students, employees, and parental pay. If necessary, the information received can be entered manually into the “Inventory of settlements with counterparties” report after it is automatically filled with data on settlements with counterparties.

To generate a certificate you should:

• set the date as of which data should be issued;
• check the box next to those subaccounts for which a report is needed;
• click the "Generate" button.

The report is generated according to a unified form (Appendix to INV-17).

The information in the report is sorted by counterparties (students, employees, children). The amounts of receivables (payables) are given in the context of accounting subaccounts.

The amounts of receivables (payables) for counterparties are also given for each basis of calculation - in the context of elements of the subordinate directory "Bases", for which there is a debit (credit) balance as of the reporting date.

Column 1 gives the report line number in order.

Column 2 provides the full name, legal address and telephone numbers indicated in the counterparty card or full name of the employee (student, child).

Column 3 contains the information specified in the details “Agreement”, “Summary of the agreement” of the agreement card (Directory “Grounds”).

Column 4 reflects the date of the last transaction that generated the debt. For debt that arose before January 1 of the year for which the report is being generated, “Before January 1.” is indicated. If there is such a debt, it is necessary to conduct an investigation, determine the date the debt arose and enter it in the editing mode of the generated report.

Columns 5 and 6 reflect the accounting account for which there is a debt as of the date the report is generated, and the amount of receivables or payables.

Columns 7, 8, 9 provide the name, number and date of the last transaction that gave rise to the debt.

In the report lines, it is possible to detail the data: when deciphering the columns “Counterparty” and “Agreement”, elements of the directories are opened for viewing; when decoding the columns “Accounts receivable”, “Accounts payable”, the “Account balance sheet” report is generated with the possibility of further detailing the data; when decoding columns 7, 8, 9, the operation opens.

We also recommend using this report to identify accounting errors. For example, when grouping “by counterparties”, it is possible to identify for the same counterparty the same amounts of receivables and payables for different calculation bases or subaccounts.

Drawing up statements of reconciliation of calculations

The debt identified during the inventory of settlements with buyers, suppliers and other debtors and creditors must be confirmed by the relevant counterparty. For this purpose, settlement reconciliation acts are drawn up and certified.

“Accounting for budgetary organizations” provides for obtaining information on the status of mutual settlements with counterparties and for monitoring the completeness of the reflection of settlements in the program information base. Such information can be obtained from the report “Act of reconciliation of mutual settlements”.

The report can be called for generation from the "Settlements with counterparties" group of the "Reports" menu of the main menu of the program. The report can also be generated from the "Third Party Services" journal. In the journal, a report is generated for the counterparty selected in the current document for the quarter of the document date.

In the form for requesting report output parameters, you must specify the period for which you want to receive the report; specify the accounts for which the report should be generated. The "Accounts" window contains a list of accounts that reflect settlements with counterparties. In the field to the left of the account number you can set whether to analyze the account data (the checkbox is checked) or not (empty field). Using special buttons, you can mark all accounts at once or remove all marks at once, as well as remove marks and set them for unmarked accounts (Fig. 9).

Rice. 9. Setting up parameters for generating a reconciliation report.

The report can be generated for all counterparties, for one counterparty, or for a group of counterparties. The selection of counterparties for which you want to receive a report is made on the “Counterparties” tab. When you click the selection button to the left of the "List of Contractors" window, the "Counterparties" directory opens for multiple selection of values. It should indicate the counterparties for whom the report should be generated. Marking (unchecking) is done by double-clicking the left mouse button on the desired element. Selected items are marked in the "Cancel" column. "tick" icon. To cancel further selection, click the "OK" button or close the directory window with the standard close window button.

The list can be changed using the buttons “…”, “X”, “XX” to the right of the field with the list of counterparties (the “Counterparties” tab).

When you click the "Generate" button, separate acts are generated for each counterparty.

If the report is generated without selecting counterparties, then acts are generated only for those counterparties from the general list with whom settlements were not completed at the beginning of a given period or were made during the reporting period.

The generated report opens in the form of a spreadsheet document (Fig. 10), which can then be printed. The report provides data on the status of mutual settlements with selected counterparties for a given period: the balance of settlements at the start and end dates of the period, as well as all transactions in chronological order for a given period.

In the "Operation" column, the report data can be decrypted - open the document (operation) that generated the transactions.

Please note that this report is intended for the technical needs of an accountant only. Based on its data, it is possible to draw up an act that has legal force.

In order for the act to have legal force, it must list the names and details of contracts, details of payment documents. Its content must be determined by the terms of the contract. It must be signed by authorized representatives of the organization.

Such a report can be drawn up using the external processing “Act of Reconciliation of Mutual Settlements”, which is located on the ITS disk in the section “Additional reports and processing - For the “Accounting for budgetary organizations” configuration. Detailed instructions for using this processing are also provided there.

To use processing, you need to copy the AktSverB.ert and AktSverB.efd files from the ITS disk to the ExtForms folder of the infobase. You can access this processing from the menu "Tools - Additional Features".

Write-off of amounts of receivables and payables identified based on inventory results for which the statute of limitations has expired

Financial methods of influencing debtors to collect overdue receivables are: drawing up debt reconciliation acts, applying penalties, proposals for offsets, selling debt, initiating bankruptcy proceedings for an insolvent debtor.

If the statute of limitations has expired and it is not possible to collect the receivables, despite the measures taken by the creditor organization to collect them, then such debt must be written off against the financial results of the organization. This debt must be reflected on the balance sheet for five years from the date of writing off the debt in order to monitor the possibility of its collection in the event of a change in the debtor's financial situation. For these purposes, off-balance sheet account 05 “Written off debt of insolvent debtors” is provided.

In “Accounting for budgetary organizations”, account A05 “Written off debt of insolvent debtors” is used to account for overdue and written-off receivables.

In accordance with paragraph 123 of Instruction No. 107n, “Writing off accounts receivable and payable from the balance sheet is carried out in the following order.

Accounts receivable for which the statute of limitations has expired, and other debts that are unrealistic for collection, are written off for each obligation based on the inventory data, written justification and order of the head of the institution.

Amounts of receivables for which the statute of limitations has expired are written off to reduce funding from the budget (subaccount 140) or to reduce funds for the maintenance and development of the material and technical base (subaccount 241), or targeted funds for the maintenance of the institution and other activities (subaccount 270 ).

The write-off of accounts payable and depository amounts listed on the balance sheet for which the statute of limitations has expired, except for payments to the budget and settlements with state extra-budgetary funds, is formalized in the same way as the write-off of accounts receivable, and relates to:

• to increase profits, funds generated from profits (subaccounts 240, 241, 410) for funds received from business activities;
• to increase target funds for the maintenance of the institution and other activities (subaccount 270) for budget funds, target funds and gratuitous receipts.

Officials guilty of missing the statute of limitations are subject to disciplinary action in accordance with current legislation.

Debt for shortages and thefts of material assets and funds, the collection of which was refused by the court, as well as other debts recognized as uncollectible, are written off as a reduction in financing or funds generated from profits. This debt must be accounted for in off-balance sheet account 05 for five years from the date of write-off to monitor the possibility of its collection in the event of a change in the debtor's property status."

In "Accounting for budgetary organizations" such transactions must be entered manually.