ABOUT THE ORDER OF APPLICATION AND COMPLETION

UNIFIED FORMS OF PRIMARY ACCOUNTING DOCUMENTATION

N KS-2, KS-3 AND KS-11

Question. The organization is engaged in construction. Please provide clarification on the following issues:

1. Filling procedure unified forms N KS-2 and KS-3, approved by Resolution of the State Statistics Committee of Russia dated November 11, 1999 N 100, in cases where the cost of work performed by the contractor is determined in fixed contract prices and the calculation is made within the contract price.

2. Letter of the State Construction Committee of Russia dated 07/09/93 N BE-19-11/13 “On the temporary provision for the acceptance of completed construction projects.” The document has become invalid. In this regard, what is the procedure for filling out Form N KS-11?

Answer. federal Service state statistics explains.

In accordance with the instructions for the use and completion of unified forms of primary accounting documentation for recording work in capital construction and repair construction work Form N KS-2 “Act of Acceptance of Work Completed”, approved by Resolution of the State Statistics Committee of Russia dated November 11, 1999 N 100, is used for the customer’s acceptance of completed contract construction and installation work for industrial, housing, civil and other purposes. For settlements with the customer for work performed, the unified form N KS-3 “Certificate of the cost of work performed and expenses”, approved by the above Resolution, is used.

Application of the above unified forms legal entities of all forms of ownership operating in sectors of the economy is mandatory.

If, under a work contract, the cost of construction or repair work entrusted to the contractor is determined by the fixed price agreed upon in the contract and payments for work performed and costs are made within the specified fixed contract price, the details related to unit prices are not filled out in Form N KS-2 (column 4 "Room unit price" and gr. 7 "Work completed; price per unit, rub."), ​​they are marked with a dash.

At the same time, all other columns, including column 3 "Name of work", column 5 "Unit of measurement" (name of the meter, for example, sq. m, cubic m, t, pcs., etc.), column 6 " Work completed; quantity" (in the corresponding units of measurement of the physical volume of work performed) and column 8 "Work completed; cost, rub." filled out in the prescribed manner. At the same time, we inform you that filling in the quantity indicator in column 6 as a percentage is not allowed.

ConsultantPlus: note.

Apparently, there was a typo in the text of the document: forms N KS-11, N KS-14 were approved by Resolution of the State Statistics Committee of the Russian Federation dated October 30, 1997 N 71a, and not by Resolution of the State Statistics Committee of Russia dated November 11, 1999 N 100.

Resolution of the State Statistics Committee of Russia dated November 11, 1999 N 100, as part of the album of unified forms of primary accounting documentation for recording work in capital construction, approved two forms of acts of acceptance of objects into operation: “Act of acceptance of a completed construction facility” (form N KS-11) and “Acceptance act completed construction of the facility by the acceptance committee" (Form N KS-14). Form N KS-11 was developed in pursuance of the Temporary Regulations for the acceptance of completed construction facilities, introduced by letter of the State Construction Committee of Russia dated 07/09/93 N BE-19-11/13, which provided for the acceptance of facilities based on the provision of a list of special documentation.

In connection with the update of the legislation in force in this area of ​​legal relations, the Temporary Regulations have been canceled (letter of the State Construction Committee of Russia dated October 31, 2001 N SK-5969/9). The procedure for applying the current regulatory documents for the acceptance into operation of completed construction projects is set out in the letter of the State Construction Committee of Russia dated November 5, 2001 N LB-6062/9. At the same time, the unified form N KS-11 was not canceled by the State Statistics Committee of Russia.

Taking into account the above, we recommend that when filling out the form, after the words “guided by the Temporary Regulations on the acceptance of completed construction projects”, add “(canceled)” and supplement the details with a link to the current regulatory documents (territorial building codes, SNiP 10-01-94, 3.01.04-87, etc., given in

Unified forms are used as samples for filling out acts and orders. The unified form KS 2 is used in the construction industry. Using this form, an act of acceptance or transfer of construction and installation work is created.

How to use

KS 2 is optional. This means that you can use this unified form if you wish. A person can make changes to it or even make a choice in favor of his own developed form of drawing up an act.

Acts drawn up in the KS 2 form are used exclusively in the construction industry. With their help it will be possible to solve many problems. A properly drafted document helps both the contractor and the customer. Two large companies can collaborate with each other with greater confidence using a document drawn up using a uniform format.

To use this unified form correctly, you must carefully study the samples, including those that are filled out correctly. Only relevant information should be used. CC 2 is periodically amended to help improve the act.

How to correctly compose CS 2

To draw up an act of acceptance or transfer of construction work for the first time, you will need to use a sample. In addition, you will need to pay attention to a few minor details.

The act of construction and installation work consists of two elements. There is a tabular and title part. The title section contains the following information:

• information about the contractor and the customer (names of organizations and their legal addresses are indicated);
• information about the construction site;
• activity code;
• type of operation performed;
• information about the contract

After the title part comes the tabular part. It indicates all the figures about what expenses were incurred by the contractor. It is worth noting that the values ​​are indicated excluding VAT.

REGISTRATION OF PRIMARY DOCUMENTS WHEN PERFORMING CONSTRUCTION AND INSTALLATION WORKSThe forms of acceptance certificates for completed construction and installation works were approved quite a long time ago. But life does not stand still. Therefore, Rosstat issued a Letter in which it clarified certain issues related to filling them out.Unified forms of acceptance certificates for completed construction and installation works (CEM), which are currently used, appeared back in 1999. These forms and the procedure for filling them out were established by Resolution of the State Statistics Committee of Russia dated November 11, 1999 No. 100 “Unified forms of primary accounting documentation for accounting works in capital construction and repair and construction work.”Additional explanations on the procedure for using these forms are contained in Rosstat Letter No. 01-02-9/381 dated May 31, 2005 “On the procedure for applying and filling out unified forms of primary accounting documentation No. KS-2, KS-3 and KS-11.”In this article we will talk about the general rules for filling out forms No. KS-6, KS-6a, KS-2, KS-3 and KS-11 and the latest clarifications given in the said Rosstat Letter No. 01-02-9/381. The presented material will be useful to both performers and customers. Content

Log books for work performed (forms No. KS-6 and KS-6a) Acceptance certificates Form No. KS-2 Unified form No. KS-2 ACT OF ACCEPTANCE OF COMPLETED WORK Form No. KS-3 Unified form No. KS-3 CERTIFICATE OF THE COST OF WORK PERFORMED AND COSTS Form No. KS-11

Log books for work performed (forms No. KS-6 and KS-6a)

The price of a construction contract consists of the contractor’s actual costs incurred during the construction of the facility and the amount of remuneration due to him for the execution of construction work (Clause 2 of Article 709 of the Civil Code of the Russian Federation). The price of the work can be negotiated or open.The contract price is determined by the contract value of the construction project. The open price consists of the sum of the accepted costs, valued at current prices, and the contractor's profit, agreed upon in the construction contract.All expenses associated with the construction of the facility are entered into the Logbook of Work Completed (Form No. KS-6a). It is carried out by the contractor separately for each construction project on the basis of uniform standards and prices for each structural element or type of work.Then, based on it, the General Journal of Work Completed is filled out (Form No. KS-6).General journal No. KS-6 is maintained throughout the entire period of work. The title page of the General Journal of Completed Works is filled out before the start of construction by the general contracting construction organization with the participation design organization and the customer. Upon commissioning of a completed construction projectThe general log of completed work is presented to the working commission and, after acceptance of the object, is transferred for permanent storage to the customer or operating organization.The general journal of work performed must be numbered, laced, signed by the manager and chief accountant, and also sealed with the organization’s seal.The log book of work performed (form No. KS-6a) is the main primary document, which reflects the sequence, deadlines and conditions for construction and installation work.Accounting for completed work is maintained by the contractor on a cumulative basis from the very beginning of construction until the full completion of the contractor's obligations for this construction project. In this case, the customer not only accepts the completed work, but can also control the order execution process. This journal is used to record work performed and is a cumulative document on the basis of which an Acceptance Certificate for Work Completed is drawn up in Form No. KS-2 and a Certificate of Cost of Work Performed and Expenses in Form No. KS-3.In the Log Book of Work Completed (Form No. KS-6a), all work is distributed by month and the total amount for each type of work for the year is given, as well as the total cost of work for the year.

Acceptance certificates

Acceptance certificates for completed work are used to formalize business transactions during new construction, major renovation, reconstruction and modernization of various facilities. They are used to keep accounting records of revenues, construction costs, installation work and their write-off, determination of the value of fixed assets, etc.Acceptance and delivery of completed work is documented with the following primary documents:- Certificate of acceptance of completed work in form No. KS-2;- Certificate of cost of work performed and expenses in form No. KS-3;- Acceptance certificate for a completed construction facility in form No. KS-11;- Certificate of acceptance of the completed construction of the facility by the acceptance committee in form No. KS-14.All these documents have different purposes. Acceptance certificates for completed work are drawn up on the basis of data from the work performed logs (forms No. KS-6 and KS-6a).The unified forms approved by the above-mentioned Resolution of the State Statistics Committee of Russia No. 100 are used by legal entities of all organizational and legal forms and forms of ownership.In accordance with Art. 9 Federal Law dated November 21, 1996 No. 129-FZ “On Accounting”, all business transactions carried out by an organization must be documented in primary documents on the basis of which accounting is maintained. Primary accounting documents are accepted for accounting if they are compiled according to the form contained in the albums of unified forms of primary accounting documentation.An organization can enter additional details into these unified forms, but it is not permitted to remove any details from the unified forms.All changes made in the forms must be reflected in accounting policy organizations.For ease of placement and processing of information, it is also permitted to include additional lines and loose sheets in the form.Note! Unified forms must be filled out in rubles. This procedure also applies when the contract defines the cost of work in conventional units. Rosstat Letter No. 01-02-9/381 states that conventional monetary units in unified forms of primary accounting documentation for construction (No. KS-2, KS-3, KS-11) cannot be used on the basis of clause 1 of Art. 8 of the Federal Law of November 21, 1998 No. 129-FZ “On Accounting”.

Form No. KS-2

Form No. KS-2 “Certificate of acceptance of completed work” is used for acceptance of completed contract construction and installation work for industrial, housing, civil and other purposes, when the contractor (subcontractor) has completed construction and installation works and the customer (general contractor) has no claims against them.The act is drawn up on the basis of the data in the Logbook of work performed (form No. KS-6a) and signed authorized representatives parties (work contractor and customer (general contractor)).The number of copies of the act is determined by the needs of the customer, contractor and other interested parties.The procedure and deadlines for accepting objects and signing certificates of completed work are established in the contract by agreement of the parties, for example, monthly, after the completion of each stage of work (if the contract stipulates that construction is carried out in several stages) or after the completion of all construction and installation works.Based on acts in form No. KS-2, operations for the implementation of construction work in accounting and tax accounting are reflected exactly on the date indicated in the act.Delivery to the customer (acceptance from the subcontractor) of completed work without drawing up form No. KS-2 is unacceptable.The absence of an act that is necessary to account for the income (expenses) of an organization can be considered a gross violation of the rules for accounting for income, expenses or taxable items (Article 120 of the Tax Code of the Russian Federation) and entails a fine of 5,000 rubles.For the absence or incorrect storage of primary accounting documents, administrative liability may arise as provided for in Art. 15.11 Code of Administrative Offenses of the Russian Federation. This violation entails imposition administrative fine on the guilty officials ranging from 20 to 30 minimum sizes wages.The act in form No. KS-2 reflects the list and scope of work performed by the contractor for reporting period both in-house and by subcontractors. The reporting period is determined in the contract. For example, the contract may state that the contractor sends to the customer monthly, along with an invoice for payment, a Certificate of Acceptance of Work Completed in Form No. KS-2. This document confirms the customer’s acceptance of the work and at the cost that was determined by the estimate. Based on the estimate, contract prices were established construction contract. In practice, form No. KS-2 is used not only as a document confirming the fact of acceptance of work by the customer. This form can be used as a breakdown of the volume of work performed by the contractor in order to determine the cost of work performed in a given reporting period. Then settlements with the contractor will be made according to it in accordance with the contract.The total cost of construction and installation work under the contract is determined on the basis of design and estimate documentation. The estimated pricing system is based on determining the base cost taking into account the applied conversion factors (indices) estimated cost(approved by the relevant authorities executive power). These estimated cost conversion factors may change every month (or quarter).In this case, the customer and the contractor will monthly calculate the cost of the volume of work performed, based on the coefficients in force in a given month. Then form No. KS-2 is drawn up monthly, even if the completed work is not delivered. The contract must define exactly this purpose of the monthly signing of form No. KS-2 and indicate that the fact of monthly signing of this act does not indicate acceptance of the work by the customer, but is intended only to determine the cost of the work performed by the contractor.In addition, the contract must determine what document will formalize the actual acceptance of the work results by the customer, for example, an act in form No. KS-11. Under such conditions, the act in form No. KS-2 will not be a document on the basis of which the contracting organization’s accountant is obliged to reflect in the accounting records the proceeds from the sale of work performed.If the construction agreements stipulate that the responsibility for providing construction with materials is assigned to the contractor, then the materials used by the contractor are taken into account and entered into the act at actual cost.The customer himself can purchase materials for construction. Ownership of the customer's materials may pass to the contractor upon transfer of materials to on a reimbursable basis. In this case, the materials are included by the contractor in the cost of work performed and expenses. The transfer of materials on a reimbursable basis is carried out either in accordance with the terms of the construction contract, or by concluding a separate agreement for the supply of materials, which must indicate the procedure for payment for the supplied materials.A work contract may contain a condition that the cost of construction and installation work entrusted to the contractor is determined at an agreed fixed price and payments for work performed and costs are made within the specified fixed contract price.For such cases, Rosstat, in Letter No. 01-02-9/381, explained how to fill out form No. KS-2.For this purpose, details related to unit prices in form No. KS-2 (columns 4 “Unit price number” and 7 “unit price, rub.”) are not indicated and a dash is placed in them.All other columns: 3 “Name of work”, 5 “Unit of measurement”, 6 “quantity” and 8 “cost, rub.” - must be filled out. In this case, column 6 cannot indicate the percentage of work completed.Example.The customer, Fold LLC, is carrying out the reconstruction and redevelopment of its office building at its own expense. Construction and installation work is carried out by the contractor Stroyinvest LLC. The total cost of work (excluding VAT) is 1,000,000 rubles. The work is being carried out during August 2005. Mutual settlements are carried out at fixed contract prices. The contractor purchases materials for construction and installation work from third parties. Upon acceptance of completed work, the customer and contractor draw up and sign an act in form No. KS-2.In Sect. 1 of the act, column 3 presents the types of work that were performed during the reconstruction and redevelopment of the office of Fold LLC. Columns 5 and 6 reflect the units of measurement of work and their quantity, and column 8 - the cost of each type of work. Then the summary for Sect. 1.In Sect. 2 of the act lists the materials purchased by the contractor and used to carry out the work specified in section. 1. Then the total cost of materials and the cost of construction and installation work are determined in column 8.The act is signed by the responsible persons of the customer (“Accepted...”) and the contractor (“Passed...”).A fragment of the completed act is presented below.

Unified form No. KS-2

					Code
	OKUD form				0322005
Investor			according to OKPO		495678192
Customer (General contractor)	Fold LLC, Moscow. st. Zamorenova, 34. tel. 253-45-67		according to OKPO		495678192
Contractor (Subcontractor)	Stroyinvest LLC, Moscow, st. Novikova, 34, tel. 194-34-23		according to OKPO
	(organization, address, telephone, fax)
Construction
	(name, address)
An object
	(Name)
	Type of activity according to OKDP
	Contract		number		789
			date		29	07	2005
	Type of operation

Document Number	Date of preparation		Reporting period
			With	By
45	31.08.2005		01.08.2005	31.08.2005

ACT OF ACCEPTANCE OF COMPLETED WORK

Estimated (negotiable) cost in accordance with the contract (subcontract) 1 000 000 rub.

Number			Name of works			Unit price number	Unit	Work completed
In order	Items according to estimate							Quantity	Unit price, rub.	Cost, rub.
			1. Reconstruction and redevelopment of the building
			…
	11-21		Demolition of partitions				Sq. m			1 500,00
	103-110		Construction of door openings				Sq. m			5 000,00
			Brickwork in 1 brick				Cube m			25 000,00
	147-176		Installation of plasterboard partitions				Sq. m			9 000,00
			…							…
			Total for section 1							300 000,00
			With 2.5 overhead							750 000,00
			2. Materials
			Brick KR Page				M 100 Iv (30 t)	8640	4,08	35 351,20
			PC.				Drywall (1200×2500×12.5)		44,92	1 347,60
			…							…
			Sheet							250 000,00
							Total for section 2			1 000 000,00

Total			Passed		Ivanov
Ivanov T.P.	M.P.	(job title)		(signature)
(full name)	Accepted		Director of FOLD LLC		Petrov
Ivanov T.P.	M.P.	(job title)		(signature)

Petrov V.A.

Form No. KS-3Based on form No. KS-2, a Certificate of the cost of work performed and expenses is filled out in form No. KS-3. It is drawn up for construction and installation work completed in the reporting period, major repairs of buildings and structures, and other contract work and is presented by the subcontractor to the general contractor, and by the general contractor to the customer (developer). - The certificate is usually drawn up in two copies. One copyfor the contractor, the second - for the customer (developer, general contractor).The Certificate is provided to the financing bank and investor only upon their request.The work performed and costs are reflected in the Certificate based on the contract value. Construction contracts may provide for different settlement procedures between the parties. The customer can make payments to the contractor either in the form of advance payments or for stages accepted works , or under the agreement as a whole. For example, the contract may indicate that payment for work is made monthly for the volumes actually completed on the basis of the Acceptance Certificate for completed work in form No. KS-2 and Certificate in form No. KS-3 with a breakdown of the physical volumes submitted by the contractor to the customer within, for example, five working days after signing by the customer specified documents, with the advance credited in proportion to the work performed.When filling out the Certificate in form No. KS-3, the contractor transfers into it the final data from form No. KS-2.In column 4 of form No. KS-3, the cost of work and expenses is indicated on an accrual basis from the beginning of the work, including the reporting period.Column 6 highlights data for the reporting period. The data is presented for the construction site as a whole, highlighting data for each object included in it (start-up complex, stage).The cost of work performed (forms No. KS-2, KS-3) includes costs included in the estimate, as well as other costs that are not included in the unit prices for construction work and in the price tags for installation work, for example, the increase in the cost of materials, wages , tariffs, costs of operating machinery and mechanisms, additional costs when carrying out work in winter, funds for the payment of allowances for the mobile and traveling nature of work, allowances for work in the Far North and equivalent areas, changes in the conditions for organizing construction, etc. d.At the request of the customer or investor, the Certificate provides data on the types of equipment related to the construction site, the installation of which began in the reporting period.Column 2 indicates the name and model of the equipment.In columns 4 - 6 - data on the installation work performed.The “Total” line reflects the total amount of work and costs excluding VAT. The VAT amount is indicated on a separate line. The “Total” line indicates the cost of work performed and expenses including VAT.Payment for work performed by the contractor, in accordance with Art. 746 of the Civil Code of the Russian Federation, is carried out by the customer in the amount provided for in the estimate, within the time frame and in the manner established by law or the construction contract.The estimated (contractual) cost of the work performed, their name and volume are indicated in the acts in forms No. KS-2 and KS-3. Therefore, when the customer pays for the work performed by the contractor, he must have both forms available - No. KS-2 and KS-3.Usually, the customer first accepts the work, draws up an Acceptance Certificate for Work Completed in Form No. KS-2, and then, on the basis of this act, a Certificate of Cost of Work Performed and Expenses is signed in Form No. KS-3, confirming the customer’s debt for the amount of work performed by the contractor and accepted. .Then the customer is obliged to make settlements with the contractor. Settlements with the customer will coincide in time with the acceptance of the work and with the contractor’s recording of sales proceeds in accounting.But in practice this is not always the case. The presence of only a Certificate in Form No. KS-3 does not mean that the work has been accepted by the customer and that the revenue should be reflected in accounting. The presence of a Certificate in form No. KS-3 does not at all imply an unconditional settlement between the customer and the contractor on the basis of the signed Certificate, unless this is provided for by the terms of the contract.If the contract does not provide for monthly payments between the customer and the contractor, then the Certificate signed by the parties for a calendar month for the amount of work completed in that month is not the basis for requiring the customer to pay their cost. In this case, the monthly signed Certificate will simply be a cumulative document that is presented to the customer for payment for billing period, defined in the contract.Thus, filled out according to established order forms No. KS-2 and KS-3 will be the basis for reflecting in the contractor’s accounting records income from the sale of completed construction work only if the construction contract states that these documents confirm the fact of acceptance by the customer of the volumes of construction and installation work performed by the contractor .A fragment of the completed form No. KS-3 for the conditions of the example discussed above is given below.

Unified form No. KS-3

			Code
	OKUD form		0322001
Investor	Fold LLC, Moscow, st. Zamorenova, 34. tel. 253-45-67	according to OKPO	495678192
	(organization, address, telephone, fax)
Customer (General contractor)	Fold LLC, Moscow, st. Zamorenova, 34. tel. 253-45-67	according to OKPO	495678192
	(organization, address, telephone, fax)
Contractor (Subcontractor)	Stroyinvest LLC, Moscow, st. Novikova, 34. tel. 194-34-23	according to OKPO
	(organization, address, telephone, fax)
Construction	Moscow, st.
	(name, address)
An object	Zamorenova, 34. tel. 253-45-67
	(Name)
	office building at Moscow, st. Zamorenova, 34
	Type of activity according to OKDP	number	789
		date	29	07	2005
	Contract

Document Number	Date of preparation		Reporting period
			With	By
45	31.08.2005		01.08.2005	31.08.2005

Type of operation

CERTIFICATE OF THE COST OF WORK PERFORMED AND COSTS	Number in order	Name of launch complexes, stages, facilities, types of work performed, equipment, costs	Code	Price
			Work performed and costs, rub.	From the start of work	Year to date
	Including for the reporting period		1 000 000,00	1 000 000,00	1 000 000,00
	Total work and costs included in the cost of work
	including: Dismantling		100 000,00	100 000,00	100 000,00
	building structures		200 000,00	200 000,00	200 000,00
…	…		…	…	…
	Installation of wall panels		250 000,00	250 000,00	250 000,00
				Total for section 2	1 000 000,00
				Cost of materials	180 000,00
				VAT amount	1 180 000,00

Total including VAT	Customer (General Contractor) Chief Engineer		Passed		Ivanov
Ivanov T.P.	M.P.	(job title)		(signature)
Contractor (Subcontractor)	Accepted		Director of FOLD LLC		Petrov
Ivanov T.P.	M.P.	(job title)		(signature)

Stroyinvest LLC

Form No. KS-11Forms No. KS-11 and KS-14 certainly indicate that the scope of work performed by the contractor under the contract was accepted by the customer.Here we will mainly talk about Form No. KS-11.An act in form No. KS-11 is used as a document of acceptance of a completed construction of an industrial and housing-civil facility of all forms of ownership (buildings, structures, their queues, launch complexes, including reconstruction, expansion and technical re-equipment) when they are fully ready in accordance with the approved project, work agreement (contract). The acceptance certificate is the basis for the final payment of all work performed by the contractor in accordance with the agreement (contract).This act is drawn up, as a rule, in two copies and signed by representatives of the work performer (general contractor) and the customer or another person authorized by the investor, one copy each for the work performer (general contractor) and the customer, respectively.Acceptance is formalized by the customer based on the results of the surveys, checks, control tests and measurements carried out by him, the documents of the work contractor confirming the compliance of the accepted object with the approved project, norms, rules and standards, as well as the conclusions of supervisory authorities.Form No. KS-11 was developed during the period of validity of the Temporary Regulations on the Acceptance of Completed Construction Facilities, introduced by the Letter of the State Construction Committee of Russia dated 07/09/1993 No. BE-19-11/13, which provided for the acceptance of facilities based on the submission of a list of special documentation. However, at present the Temporary Regulations have been canceled by Letter of the State Construction Committee of Russia dated October 31, 2001 No. SK-5969/9.The modern procedure for applying the current regulatory documents for the acceptance into operation of completed construction facilities is set out in the Letter of the Gosstroy of Russia dated November 5, 2001 No. LB-6062/9, and the Goskomstat of Russia has not canceled the unified form No. KS-11. Therefore, in form No. KS-11, after the words “guided by the Temporary Regulations on the acceptance of completed construction projects,” it is recommended to add the word “(cancelled).” In addition, this detail should also be supplemented with a reference to territorial construction standards (SNiP 10-01-94, 3.01.04-87, etc.), given in the Letter of the State Construction Committee of Russia dated November 5, 2001 No. LB-6062/9, on the basis of which the object is accepted (Letter of Rosstat dated May 31, 2005 No. 01-02-9/381).

" № 2/2011

Certain nuances of filling out “construction” documents invariably raise questions among accountants, especially when the customer’s requirements do not coincide with generally accepted ones. Should we agree with them? And wouldn't it have negative consequences for a contractor? Let's talk about this.

Are the customer's requirements legitimate?

Consider the following situation. The contractor concluded municipal contract for road repairs. Having completed part of the work, we compiled forms No. KS-2, No. KS-3. The customer returned them, citing the fact that the report form No. KS-2, filled out in accordance with the estimate, did not suit him.

The requirement is to draw up the document in an abbreviated form, as given in the annex to the contract, that is, without decoding materials, labor costs and machine costs. Just write: “preparatory work - so much, price - so and so, pothole repair so much, price so and so,” etc.

In this case, how to write off all expenses for materials and equipment rental? Will it be enough to have an estimate or ask the customer to additionally sign the “normal” form No. KS-2 for the organization with a breakdown of all costs? And if they don’t agree, what should we do?

With a fixed price, unit prices are not required

Judging by the situation, it can be assumed that prices for individual species works are firm, at the same time correspond to the existing estimate and the calculation is made within the agreed price.

The procedure for filling out unified forms No. KS-2 and No. KS-3 for such a case is explained in the letter of Rosstat dated May 31, 2005 No. 01-02-9/381 (clause 1). It says that under the specified conditions, the details related to unit prices are not filled out in form No. KS-2 - a dash is placed in them (column 4 “Unit price number” and column 7 “Work completed; price per unit, rub ."). In this case, all other columns are filled in in the prescribed order.

This conclusion is also confirmed by the letter of the Ministry of Regional Development of Russia dated August 21, 2009 No. 27335-IP/08.

It is worth noting that in regulatory documents it is not said that the act in form No. KS-2 must necessarily be drawn up similarly to the estimate. In practice, however, this is often done this way, but this does not mean that doing it differently is wrong.

For example, column 3, which often indicates the materials used, is called “Name of work.” Why should failure to display materials be considered a violation? The need to indicate them in the act also does not follow from the requirements of any regulatory documents.

To control usage building materials there are other forms.

Thus, drawing up an act in form No. KS-2, in which the work will be listed in an abbreviated form, as was done in the annex to the contract (without deciphering material, labor and other costs), in the opinion of the author, established regulatory requirements does not contradict.

Works must be specified specifically

In addition, it is necessary to pay attention to the following point: it is very important that of this act it was clear what kind of work was performed by the contractor.

Thus, in the author’s opinion, if you indicate “Preparatory work” in the “Name of work” column without providing their explanation, this will constitute a violation. For example, in the resolution of the FAS East Siberian District dated January 24, 2007 No. A19-17307/06-24-F02-7451/06-S1, the court did not support construction organization, who applied the generalized wording when drawing up the act in form No. KS-2.

In the column “Name of work” it was indicated “General construction work” (without decoding), the columns “Unit of measurement”, “Quantity”, “Cost, rubles” were not filled in. The arbitrators came to the conclusion that the absence of this data does not allow establishing the essence, volume, cost, as well as other characteristics of the construction and installation work performed and, therefore, confirming their economic feasibility.

But the indication in form No. KS-2 of such a name of work as “Patchwork” is quite legitimate for the situation under consideration, even if this repair consists of several types of work and they are named in the estimate.

Expenses are accounted for using other documents

Now about writing off costs. If there is an estimate that indicates the amount of material, labor and technical resources required to perform certain works, then economic justification expenses incurred, no questions should arise (if they correspond to the estimate).

But even if there is no such estimate, this does not mean that without a detailed reflection in form No. KS-2 of labor costs, machine hours worked, materials used, etc., it will not be possible to write off the corresponding costs.

So, for example, to write off materials, an act on write-off of inventories is used, drawn up on the basis of a report in form No. M-29. If the organization does not use the specified form, then on the basis of another document containing data on the actual and standard consumption of materials, developed by the organization independently and approved in the accounting policy.

Read more about drawing up a report on the consumption of building materials in the article published in the journal “Accounting in Construction” No. 5, 2010, p. 78.

To record labor costs, in particular, time sheets are provided. To account for work construction machines and mechanisms are applied special forms(No. ESM-1, No. ESM-2, No. ESM-7, etc.).

Any costs must be confirmed by relevant primary documents, regardless of whether there is an estimate or not. And if the expenses are related to the work performed (in particular, reflected in the act in form No. KS-2), then the organization has every right take them into account for profit tax purposes.

Important to remember

The estimate only confirms that the costs incurred in accordance with it are economically justified. But in any case, the expenses are unreasonable tax authority must prove.