of January 31, 2015 No. 15
About modification and amendments in the Instruction for financial accounting in budgetary institutions approved by the Order of the Minister of Finance No. 93 of July 19, 2010.
For the purpose of reduction of the Instruction for financial accounting in budgetary institutions in compliance with the existing regulations and due to the need of reflection in accounting records of some specific transactions of public institutions I ORDER:
In the Instruction "On financial accounting in budgetary institutions", the Minister of Finance No. 93 approved by the Order of July 19, 2010 to make the following changes and additions.
1. In all text of the order to make changes on editing the document with the corresponding inducement as follows:
1.1. Replace the phrase "public organizations" with the phrase "budget institutions".
1.2. To replace the phrase of "division of the State Treasury" with the phrase "territorial treasuries of the Ministry of Finance".
2. In part "Accounting of transactions on execution of expense budgets":
2.1. Chapter I "Fixed assets":
2.1.1. In Item 46:
2.1.1.1. In the fourth paragraph after the word "additional equipments" to introduce the word "upgrades".
2.1.1.2. After the fourth paragraph to include new paragraphs and to state in the following edition:
"Assessment of intellectual property items (software) is performed according to the Order of the Government No. 783 of June 30, 2003. "About assessment of intellectual property items".
Costs for updates of software (sub-account 019) increase initial cost".
2.1.2. In Item 49:
2.1.2.1. In the first paragraph the phrase "acts of write-off of fixed assets in budgetary institutions ф. OS-4 бюдж., acts of write-off of vehicles ф." To replace OS-4a with the phrase "acts on write-off of fixed assets in budgetary institutions, acts on write-off of vehicles according to appendices No. 3 and 4 to this Provision".
2.1.2.2. In the third paragraph:
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