of September 4, 2014 No. 129
About modification and amendments in the Instruction about financial accounting in centralized accounts departments of primeriya of villages (communes), cities approved by the Order of the Minister of Finance No. 94 of July 19, 2010
Due to the need of reflection in financial accounting of some specific transactions of centralized accounts departments of primeriya of villages (communes), cities I ORDER:
To make the following changes and additions to the Instruction about financial accounting in centralized accounts departments of primeriya of villages (communes), cities approved by the Order of the Minister of Finance No. 94 of July 19 2010,.
1. In Item 27 to exclude off-balance account 25 of the following name:
"The privatized housing stock".
2. In Chapter III "Accounting of transactions on execution of expense budgets of the organizations financed from the budget of the village (commune), the city":
2. 1) Section "Fixed assets":
2.1. 1) group 3 of Item 65 to change and state in the following edition:
"3) the isolated rooms of public property.
In this group it is recorded costs of the isolated rooms of public property as the real estate.
As a result of indentifikation of emergence of the privatized property into housing (the isolated rooms) to subjects on which balance there are these buildings (residential blocks) to divide the respective buildings on apartments and other rooms according to data of inventory count of the housing block and to register the cost of the isolated rooms of public property in financial accounting, and to exclude the cost of the privatized apartments according to case on inventory count and the data provided by authorized bodies according to legislation provisions."
3. To exclude the account from Item 188 of the Section "Off-balance accounts" 25 following contents:
"25" privatized housing stock". On this account the value of the privatized real estate before transfer to its associations is considered.
The inventory case and data represented by authorized bodies form the basis for disposal from financial accounting of the privatized real estate.
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