The founder transferred the premises to the state budgetary institution for operational management. When transferring the object, the transferring party issued a notice (form 0504805) and an act of acceptance and transfer of non-financial asset objects (form 0504101) in two copies.
How to reflect transactions under the following conditions in the accounting records of a budgetary institution:
– the premises were received by the operational management on 12/01/2018 according to the acceptance certificate, which indicates that the book value of the object is 50,000 rubles, accrued depreciation is 10,000 rubles; – a certificate of state registration of the right to operational management was received dated February 28, 2019; – at the end of January 2021, data was received that the cadastral value of the object, based on the information specified in the extract from the Unified State Register of Real Estate, is 7,000,000 rubles; – the building in which the premises are located is one-story with walls made of stone materials, was put into operation in 1956, belongs to the tenth group (with a period of more than 30 years)?
How should depreciation be calculated on an asset?
According to paragraph 1 of Art. 296 of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation), an institution and a state-owned enterprise, to which property is assigned by the right of operational management, own and use this property within the limits established by law, in accordance with the goals of their activities, the purpose of this property and, unless otherwise established by law, dispose of this property with the consent of the owner of this property. In accordance with clauses 1, 2 of Art. 299 of the Civil Code of the Russian Federation, the right of operational management arises on the basis of an act of the owner assigning property to the institution, as well as as a result of the acquisition of property by the institution under a contract or other basis.
Fruits, products and income from the use of property under the operational management of the institution, as well as property acquired by the institution under an agreement or other grounds, enter the operational management of the institution in the manner established by the Civil Code of the Russian Federation, other laws and other legal acts for the acquisition of property rights. force of paragraph. 5 p. 1 art. 216 of the Civil Code of the Russian Federation, the right of operational management refers to the property rights of persons who are not owners. In this regard, the right of operational management of real estate arises from the moment of their state registration. Art. Art. 297, 298 of the Civil Code of the Russian Federation clearly regulates the limits of the powers of various institutions and state-owned enterprises to dispose of property. Thus, a state-owned enterprise has the right to alienate or otherwise dispose of the property assigned to it only with the consent of the owner of this property. A state-owned enterprise independently sells the products it produces, unless otherwise established by law or other legal acts. A private institution does not have the right to alienate or otherwise dispose of property assigned to it by the owner or acquired by this institution at the expense of funds allocated to it by the owner for the acquisition of such property. A private institution has the right to carry out income-generating activities only if such a right is provided for in its constituent document, while the income received from such activities and the property acquired from these incomes are at the independent disposal of the private institution. An autonomous institution, without the consent of the owner, has no right to dispose of real estate and especially valuable movable property assigned to it by the owner or acquired by the autonomous institution at the expense of funds allocated to it by the owner for the acquisition of such property. The autonomous institution has the right to dispose of the remaining property that it has under the right of operational management independently, unless otherwise provided by law. An autonomous institution has the right to carry out income-generating activities only insofar as it serves the purposes for which it was created and is consistent with these purposes, provided that such activities are specified in its constituent documents. Income received from such activities and property acquired from these incomes shall be at the independent disposal of the autonomous institution. A budgetary institution, without the consent of the owner, has no right to dispose of particularly valuable movable property assigned to it by the owner or acquired by the budgetary institution at the expense of funds allocated to it by the owner for the acquisition of such property, as well as real estate. The budgetary institution has the right to dispose of the remaining property that it has under the right of operational management independently, unless otherwise provided by law. A budgetary institution has the right to carry out income-generating activities only insofar as it serves to achieve the goals for which it was created and corresponds to these goals, provided that such activities are specified in its constituent documents. Income received from such activities and property acquired from these incomes are at the independent disposal of the budgetary institution. A government agency does not have the right to alienate or otherwise dispose of property without the consent of the property owner. A government institution may carry out income-generating activities in accordance with its constituent documents. Income received from these activities goes to the corresponding budget of the budget system of the Russian Federation. According to paragraph 2 of Art. 300 of the Civil Code of the Russian Federation, when transferring ownership rights, when transferring ownership rights to an institution to another person, this institution retains the right of operational management of the property belonging to it. The right to operational management of property is terminated on the grounds and in the manner provided for by the Civil Code of the Russian Federation, other laws and other legal acts for termination of ownership rights, as well as in cases of lawful seizure of property from an enterprise or institution by decision of the owner (Clause 3 of Article 299 of the Civil Code of the Russian Federation) .
How does operational management differ from gratuitous use?
We are talking about two different uses of the property. The main difference is the scope of powers:
- The right of operational management allows the company to use the received property to conduct commercial activities. The property can be rented out for profit.
- Free use allows you to use the building exclusively for personal purposes. Conducting commercial activities is excluded. Additional forms of use of property require agreement with the owner. They can be specified in the agreement on the right of operational management of property.
Registration
The legal ability to use real estate for an enterprise or institution arises only after appropriate state registration.
To go through this procedure, you need to draw up an appropriate agreement and collect a package of documents.
Agreement
In order to transfer state or municipal real estate to the operational management of the relevant body, you need to obtain the appropriate permission and order from the head of the municipality or government agency. After which you can conclude an agreement.
A written agreement on the basis of which one party transfers property for management to the other party is concluded by government institutions (or enterprises) and the owner of the property (state, municipality or private individual).
The right holder, the legal representative of the owner of the premises, a notary or a legal entity that has received the right of operational management has the right to conclude an agreement.
Real estate becomes on the balance sheet of a legal entity, taxes and other fees must be paid for it. The document must indicate:
- subject of the contract;
- duration of the contract;
- procedure for transfer of property;
- data of both parties;
- information about property;
- conditions for making changes and additions to the contract;
- conditions for early termination of the contract;
- details and signatures of the parties, sealed.
We do not recommend completing the documents yourself. Save time - contact our lawyers by phone:
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If the cadastral value of the property has not been determined, it is necessary to conduct a real estate appraisal.
Sample contracts can be found freely available on the Internet and you can draw it up yourself or seek help from qualified lawyers.
What documents should be attached to the contract?
Along with the agreement, the following package of documents must be submitted to the Unified State Register of Real Estate Rights Registration.
- application for registration;
- extract from the Unified State Register of Legal Entities;
- constituent documents of the organization (certificates of registration, assignment of statistics codes to the institution, etc.);
- passports of representatives of the parties;
- deed of transfer;
- cadastral and technical passports;
- a document confirming the assignment of the allocated facility to a specific enterprise;
- a certified copy of the order authorizing the transfer of property to operational management;
- a certificate stating that the property is no longer on the balance sheet of the municipality or owner.
Cost and terms of service provision
The registration service is free . The period for making a decision on granting rights is 7 working days.
Real estate management is the implementation of a set of operations related to the operation of buildings and structures. Read our articles about managing apartment buildings, as well as who to transfer real estate to trust management and how to do it, what are the distinctive features of managing residential real estate at the operational stage and legislative norms.
About registration of operational management
The right to operational property management allows the management company to perform the following actions:
- use the transferred object free of charge;
- conduct your own commercial activities.
This type of management is used to transfer state facilities to budgetary organizations: schools, kindergartens, and utility companies. To transfer property, it is necessary to register rights confirming the very fact of transfer of property into use. To do this, the data is entered into the Unified State Register of Real Estate.
How is the right to operationally manage real estate regulated?
Legislative norms governing the ownership of real estate and other rights to them are described in the Civil Code of the Russian Federation. In addition to general or private ownership of property, the law allows for its transfer to operational management. This possibility is specified in Article 296 of the Civil Code. The type of property, movable or immovable, does not matter.
It is important to register such property management. These requirements are spelled out in Article 131 of the Civil Code and the Law “On State Registration of Real Estate”.
Nuances of operational management
This form of management has several key features:
- Having a specific goal. This could be an increase in labor productivity or an increase in profits.
- The consequences of operational management can occur not only during this process, but also in subsequent periods. For example, profits may continue to flow after the contract expires.
- Asset management is carried out continuously, including all stages of the production process.
- It is a way to implement long-term plans.
The main purpose of transferring an object is to increase the efficiency of its use. Owners often enter into such agreements in order to increase profits, improve the production process, and protect the business from bankruptcy.
Management objectives and goals
The main goal of management is to implement a program for the use of property transferred to the management company.
Objectives are a more detailed clarification of the goal. It can be:
- Growth of financial indicators;
- Labor productivity;
- Reducing risk and injury at the enterprise;
- Prevention of deviant behavior among young people when it comes to managing the property of municipal institutions transferred to schools and other educational organizations.
All goals are formulated depending on the type of activity of the organization and the type of property that it received as operational management.
What documents will be needed for registration?
When transferring property on the basis of operational management, the owner needs to prepare the following papers:
- constituent documentation;
- documents confirming the fact of transfer of property;
- papers confirming the authority of the applicant;
- document on securing the object;
- power of attorney for a representative of the organization.
This is the main list of papers required for registration. Additional documents include an extract from the state property register, an extract from the Unified State Register of Legal Entities and a cadastral passport. They are submitted at the request of the applicant.
Why and who needs registration?
Despite the legislative requirement to register assignment to the right of operational management of real estate, many people wonder about the mandatory nature of this procedure. Since it requires certain expenses, as well as the collection of a number of documents, it is not surprising that people want to do without it.
However, having received property and begun to use it, without registration, the institution does not receive the right to this property, which is fraught with difficulties in the event of controversial situations.
According to Law 218, registration is the only reliable confirmation of such right. After passing it, you can challenge the rights of operational management only in court.
Property transfer procedure
One of the stages of obtaining the right to operational management of real estate is the procedure for transferring property. It involves assigning an object to a specific management organization.
In most cases, such transactions are concluded in relation to state property. The decision to transfer the object is made by the authorized body. Next, the corresponding act of acceptance and transfer of the object is drawn up. Its form is determined by legislative norms or internal rules of a particular organization.
