With changes and additions from. Russian tax courier 1999 32n on approval

, dated 04/27/2012 N 55n, dated 04/06/2015 N 57n)

1. Approve the attached Regulation on accounting "Income of the organization" PBU 9/99.

Minister of Finance
Russian Federation
M. Zadornov

APPROVED
by order
Ministry of Finance
Russian Federation
dated May 6, 1999 N 32n

REGULATION ON ACCOUNTING "INCOME OF THE ORGANIZATION" PBU 9/99

I. General provisions

In relation to this Regulation (except for state (municipal) institutions), income from entrepreneurial and other activities is recognized. (as amended by the Orders of the Ministry of Finance of the Russian Federation dated December 30, 1999 N 107n, dated October 25, 2010 N 132n)

2. Income of an organization is recognized as an increase in economic benefits as a result of receipt of assets (cash, other property) and (or) repayment of obligations, leading to an increase in the capital of this organization, with the exception of contributions from participants (property owners).

3. For the purposes of this Regulation, receipts from other legal entities and individuals are not recognized as income of the organization:

amounts of value added tax, excises, sales tax, export duties and other similar obligatory payments;

under commission agreements, agency and other similar agreements in favor of the committent, principal, etc.;

in the order of advance payment for products, goods, works, services;

advances on account of payment for products, goods, works, services;

as a pledge, if the agreement provides for the transfer of the pledged property to the pledgee;

in repayment of a loan, a loan granted to a borrower.

4. The income of the organization, depending on their nature, the conditions for obtaining and the areas of activity of the organization, are divided into:

a) income from ordinary activities;

b) other income; (as amended by the Order of the Ministry of Finance of the Russian Federation of September 18, 2006 N 116n)

c) the item is excluded. (as amended by the Order of the Ministry of Finance of the Russian Federation of September 18, 2006 N 116n)

For the purposes of this Regulation, income other than income from ordinary activities is considered to be other income. (as amended by the Order of the Ministry of Finance of the Russian Federation of September 18, 2006 N 116n)

For accounting purposes, the organization independently recognizes receipts as income from ordinary activities or other receipts based on the requirements of this Regulation, the nature of its activities, the type of income and the conditions for receiving them.

II. Income from ordinary activities

5. Income from ordinary activities is the proceeds from the sale of products and goods, receipts associated with the performance of work, the provision of services (hereinafter - the proceeds).

In organizations whose subject of activity is the provision for a fee for temporary use (temporary possession and use) of their assets under a lease agreement, revenues are considered to be receipts, the receipt of which is associated with this activity (rent).

In organizations whose subject of activity is the granting for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property, revenues are considered to be receipts that are associated with this activity (license payments (including royalties) for the use of intellectual property objects).

In organizations whose subject of activity is participation in the authorized capitals of other organizations, revenues are considered to be receipts, the receipt of which is associated with this activity.

Income received by an organization from the provision for a fee for temporary use (temporary possession and use) of its assets, rights arising from patents for inventions, industrial designs and other types of intellectual property, and from participation in the authorized capital of other organizations, when this is not the subject activities of the organization are classified as other income. (as amended by the Order of the Ministry of Finance of the Russian Federation of September 18, 2006 N 116n)

6. Proceeds are accepted for accounting in an amount calculated in monetary terms, equal to the amount of receipt of funds and other property and (or) the amount of accounts receivable (subject to the provisions of paragraph 3 of these Regulations).

If the amount of receipt covers only part of the proceeds, then the proceeds accepted for accounting is determined as the sum of the receipt and receivables (in the part not covered by the receipt).

6.1. The amount of receipts and (or) receivables is determined based on the price established by the agreement between the organization and the buyer (customer) or user of the organization's assets. If the price is not provided for in the contract and cannot be set based on the terms of the contract, then to determine the amount of receipts and (or) receivables, the price at which, in comparable circumstances, the organization usually determines revenue in relation to similar products (goods, works, services) is accepted or provision for temporary use (temporary possession and use) of similar assets.

6.2. When selling products and goods, performing work, rendering services on the terms of a commercial loan provided in the form of deferral and installment payment, the proceeds are accepted for accounting in the full amount of receivables.

6.3. The amount of receipts and (or) receivables under agreements providing for the fulfillment of obligations (payment) in non-monetary means is accepted for accounting at the cost of goods (values) received or to be received by the organization. The cost of goods (values) received or to be received by an organization is established on the basis of the price at which, in comparable circumstances, the organization usually determines the cost of similar goods (values).

If it is impossible to establish the cost of goods (values) received by the organization, the amount of receipts and (or) receivables is determined by the cost of products (goods) transferred or to be transferred by the organization. The cost of products (goods) transferred or to be transferred by the organization is established on the basis of the price at which, in comparable circumstances, the organization usually determines revenue in relation to similar products (goods).

6.4. In the event of a change in a contractual obligation, the initial amount of proceeds and/or receivables is adjusted based on the value of the asset to be received by the entity. The cost of an asset to be received by an entity is determined by reference to the price at which, in comparable circumstances, the entity would normally measure the value of similar assets.

6.5. The amount of receipts and (or) receivables is determined taking into account all the discounts (capes) provided to the organization in accordance with the contract.

6.6. Item excluded. (as amended by the Order of the Ministry of Finance of the Russian Federation of November 27, 2006 N 156n)

6.7. When forming, in accordance with the accounting rules, reserves for doubtful debts, the amount of revenue does not change.

III. Other supply

7. Other income are: (as amended by the Order of the Ministry of Finance of the Russian Federation of September 18, 2006 N 116n)

receipts related to the provision for a fee for temporary use (temporary possession and use) of the organization's assets (subject to the provisions of paragraph 5 of these Regulations); (as amended by the Order of the Ministry of Finance of the Russian Federation of 30.03.2001 N 27n)

receipts related to the granting for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property (subject to the provisions of paragraph 5 of this Regulation); (as amended by the Order of the Ministry of Finance of the Russian Federation of 30.03.2001 N 27n)

receipts related to participation in the authorized capitals of other organizations (including interest and other income on securities) (subject to the provisions of paragraph 5 of these Regulations); (as amended by the Order of the Ministry of Finance of the Russian Federation of 30.03.2001 N 27n)

profit received by the organization as a result of joint activities (under a simple partnership agreement);

proceeds from the sale of fixed assets and other assets other than cash (except for foreign currency), products, goods;

interest received for the provision of the organization's funds for use, as well as interest for the bank's use of funds held on the organization's account with this bank.

8. Paragraph - Excluded. (as amended by the Order of the Ministry of Finance of the Russian Federation of September 18, 2006 N 116n)

fines, penalties, forfeits for violation of the terms of contracts;

assets received free of charge, including under a donation agreement;

receipts in compensation for losses caused to the organization;

profit of previous years, revealed in the reporting year;

amounts of accounts payable and depositor's debts for which the limitation period has expired;

exchange differences;

the amount of revaluation of assets; (as amended by the Order of the Ministry of Finance of the Russian Federation of 30.03.2001 N 27n)

Other income. (as amended by the Order of the Ministry of Finance of the Russian Federation of September 18, 2006 N 116n)

9. Other income is also income arising as a result of emergency circumstances of economic activity (natural disaster, fire, accident, nationalization, etc.): the cost of material assets remaining from the write-off of assets unsuitable for restoration and further use, etc. . (as amended by the Order of the Ministry of Finance of the Russian Federation of September 18, 2006 N 116n)

10. For accounting purposes, the amount of other income is determined in the following order:

10.1. The amount of proceeds from the sale of fixed assets and other assets other than cash (except for foreign currency), products, goods, as well as the amount of interest received for the provision of funds for use by the organization, and income from participation in the authorized capital of other organizations (when this is not the subject of the organization's activity) is determined in the manner similar to that provided for in paragraph 6 of these Regulations.

10.2. Fines, penalties, forfeits for violation of the terms of contracts, as well as compensation for losses caused to the organization are accepted for accounting in amounts awarded by the court or recognized by the debtor.

10.3. Assets received free of charge are accepted for accounting at market value. The market value of the assets received free of charge is determined by the organization on the basis of the prices valid on the date of their acceptance for accounting for this or a similar type of assets. Data on prices in force on the date of acceptance for accounting must be documented or confirmed by an examination.

10.4. Accounts payable, for which the limitation period has expired, is included in the organization's income in the amount in which this debt was reflected in the organization's accounting records.

10.5. The amounts of revaluation of assets are determined in accordance with the rules established for the revaluation of assets.

10.6. Other receipts are accepted for accounting in actual amounts.

11. Other receipts are subject to crediting to the profit and loss account of the organization, except for cases when the accounting rules establish a different procedure.

IV. Revenue recognition

12. Revenue is recognized in accounting under the following conditions:

a) the entity has a right to receive the proceeds arising from a specific contract or otherwise appropriately evidenced;

b) the amount of proceeds can be determined;

c) there is confidence that as a result of a particular transaction there will be an increase in the economic benefits of the organization. The certainty that as a result of a particular transaction there will be an increase in the economic benefits of the organization, there is a case when the organization received an asset in payment, or there is no uncertainty regarding the receipt of the asset;

d) the right of ownership (possession, use and disposal) of the product (goods) has passed from the organization to the buyer or the work has been accepted by the customer (the service has been rendered);

e) the costs incurred or to be incurred in connection with this transaction can be determined.

If at least one of the above conditions is not fulfilled in relation to cash and other assets received by the organization in payment, then the organization's accounting records are recognized as accounts payable, and not revenue.

In order to recognize in accounting the proceeds from the provision for a fee for temporary use (temporary possession and use) of their assets, rights arising from patents for inventions, industrial designs and other types of intellectual property and from participation in the authorized capital of other organizations, the conditions must be simultaneously met defined in subparagraphs "a)", "b)" and "c)" of this paragraph.

Organizations that are entitled to apply simplified accounting methods, including simplified accounting (financial) statements, may recognize revenue as funds are received from buyers (customers) subject to the conditions specified in subparagraphs "a", "b", "c" and "e" of this paragraph. (As amended by the Orders of the Ministry of Finance of the Russian Federation dated November 8, 2010 N 144n, dated April 27, 2012 N 55n, dated April 6, 2015 N 57n)

13. The organization may recognize in accounting the proceeds from the performance of work, the provision of services, the sale of products with a long production cycle as the work, service, product is ready or upon completion of the work, the provision of services, the manufacture of products as a whole.

The proceeds from the performance of a specific work, the provision of a specific service, the sale of a specific product are recognized in accounting as soon as they are ready, if it is possible to determine the readiness of the work, service, product.

In relation to different in nature and conditions for the performance of work, the provision of services, the manufacture of products, an organization may simultaneously apply in one reporting period different methods of recognition of revenue provided for in this paragraph.

14. If the amount of proceeds from the sale of products, the performance of work, the provision of services cannot be determined, then it is accepted for accounting in the amount of the expenses recognized in accounting for the manufacture of these products, the performance of this work, the provision of this service, which will subsequently be reimbursed to the organization .

15. Rent, license payments for the use of intellectual property (when it is not the subject of the organization's activity) are recognized in accounting based on the assumption of temporary certainty of the facts of economic activity and the terms of the relevant agreement.

Rent, license payments for the use of intellectual property (when this is not the subject of the organization's activity) are recognized in accounting in the manner similar to that provided for in paragraph 12 of this Regulation.

16. Other receipts are recognized in accounting in the following order:

proceeds from the sale of fixed assets and other assets other than cash (except for foreign currency), products, goods, as well as interest received for the provision of funds to the organization for use, and income from participation in the authorized capital of other organizations (when this is not the subject of the organization's activity) - in the manner similar to that provided for in paragraph 12 of these Regulations. At the same time, for accounting purposes, interest is accrued for each expired reporting period in accordance with the terms of the agreement;

fines, penalties, forfeits for violation of the terms of contracts, as well as compensation for losses caused to the organization - in the reporting period in which the court issued a decision on their recovery, or they were recognized as a debtor;

amounts of accounts payable and depository debts for which the limitation period has expired - in the reporting period in which the limitation period has expired;

revaluation amounts of assets - in the reporting period to which the date, as of which the revaluation was made, refers;

other receipts - as they are formed (revealed).

V. Disclosure of information in financial statements

17. As part of information about the accounting policy of the organization in the financial statements, at least the following information is subject to disclosure:

a) on the procedure for recognizing the organization's revenue;

b) on the method of determining the readiness of works, services, products, the proceeds from the performance, provision, sale of which are recognized as they are ready.

18. In the statement of financial results, the organization's income for the reporting period is reflected with a division into revenue and other income. (as amended by Orders of the Ministry of Finance of the Russian Federation

b) income and related expenses arising from the same or similar fact of economic activity (for example, the provision of temporary use (temporary possession and use) of its assets) are not significant for characterizing the financial position of the organization.

19. With respect to proceeds received as a result of the performance of contracts providing for the fulfillment of obligations (payment) in non-cash funds, at least the following information shall be disclosed:

a) the total number of organizations with which these contracts are carried out, indicating the organizations that account for the bulk of such revenue;

b) the share of revenue received under the specified agreements with related organizations;

c) a method for determining the cost of products (goods) transferred by the organization.

20. Other income of the organization for the reporting period, which, in accordance with the accounting rules, are not credited to the profit and loss account, are subject to disclosure in the financial statements separately.

21. The construction of accounting should provide the possibility of disclosing information about the organization's income in the context of current, investment and financial activities.

Registered with the Ministry of Justice of the Russian Federation on May 31, 1999 No. 1791

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

ON APPROVAL OF THE REGULATION ON ACCOUNTING
"INCOME OF THE ORGANIZATION" RAS 9/99

(as amended by Orders of the Ministry of Finance of the Russian Federation

dated September 18, 2006 No. 116n)

In pursuance of the Accounting Reform Program in accordance with International Financial Reporting Standards, approved by Decree of the Government of the Russian Federation No. 283 dated March 6, 1998, I order:
1. Approve the attached Regulation on accounting "Income of the organization" PBU 9/99.
2. Enter into force this Order from January 1, 2000.

Minister of Finance
Russian Federation
M.Zadornov

POSITION
ON ACCOUNTING "INCOME OF THE ORGANIZATION" PBU 9/99

(as amended by Orders of the Ministry of Finance of the Russian Federation
dated December 30, 1999 No. 107n, dated March 30, 2001 No. 27n,
dated September 18, 2006 No. 116n)

I. General provisions

1. This Regulation establishes the rules for the formation in accounting of information on the income of commercial organizations (except for credit and insurance organizations) that are legal entities under the legislation of the Russian Federation.
With regard to this Regulation, non-profit organizations (except for budgetary institutions) recognize income from entrepreneurial and other activities.
(as amended by the Order of the Ministry of Finance of the Russian Federation of December 30, 1999 No. 107n)
2. Income of an organization is recognized as an increase in economic benefits as a result of receipt of assets (cash, other property) and (or) repayment of obligations, leading to an increase in the capital of this organization, with the exception of contributions from participants (property owners).
3. For the purposes of this Regulation, receipts from other legal entities and individuals are not recognized as income of the organization:
amounts of value added tax, excises, sales tax, export duties and other similar obligatory payments;
under commission agreements, agency and other similar agreements in favor of the committent, principal, etc.;
in the order of advance payment for products, goods, works, services;
advances on account of payment for products, goods, works, services;
deposit;
as a pledge, if the agreement provides for the transfer of the pledged property to the pledgee;
in repayment of a loan, a loan granted to a borrower.
4. The income of the organization, depending on their nature, the conditions for obtaining and the areas of activity of the organization, are divided into:
a) income from ordinary activities;
b) other income;

c) excluded. - Order of the Ministry of Finance of the Russian Federation dated September 18, 2006 No. 116n.
For the purposes of this Regulation, income other than income from ordinary activities is considered to be other income.
(As amended by the Order of the Ministry of Finance of the Russian Federation dated September 18, 2006 No. 116n)
For accounting purposes, the organization independently recognizes receipts as income from ordinary activities or other receipts based on the requirements of this Regulation, the nature of its activities, the type of income and the conditions for receiving them.

II. Income from ordinary activities

5. Income from ordinary activities is the proceeds from the sale of products and goods, receipts associated with the performance of work, the provision of services (hereinafter - the proceeds).
In organizations whose subject of activity is the provision for a fee for temporary use (temporary possession and use) of their assets under a lease agreement, revenues are considered to be receipts, the receipt of which is associated with this activity (rent).
In organizations whose subject of activity is the granting for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property, revenues are considered to be receipts that are associated with this activity (license payments (including royalties) for the use of intellectual property objects).
In organizations whose subject of activity is participation in the authorized capitals of other organizations, revenues are considered to be receipts, the receipt of which is associated with this activity.
Income received by an organization from the provision for a fee for temporary use (temporary possession and use) of its assets, rights arising from patents for inventions, industrial designs and other types of intellectual property, and from participation in the authorized capital of other organizations, when this is not the subject activities of the organization are classified as other income.
(As amended by the Order of the Ministry of Finance of the Russian Federation dated September 18, 2006 No. 116n)
6. Proceeds are accepted for accounting in an amount calculated in monetary terms, equal to the amount of receipt of funds and other property and (or) the amount of accounts receivable (subject to the provisions of paragraph 3 of these Regulations).
If the amount of receipt covers only a part of the proceeds, then the proceeds accepted for accounting is determined as the sum of the receipt and receivables (in the part not covered by the receipt).
6.1. The amount of receipts and (or) receivables is determined based on the price established by the agreement between the organization and the buyer (customer) or user of the organization's assets. If the price is not provided for in the contract and cannot be set based on the terms of the contract, then to determine the amount of receipts and (or) receivables, the price at which, in comparable circumstances, the organization usually determines revenue in relation to similar products (goods, works, services) is accepted or provision for temporary use (temporary possession and use) of similar assets.
6.2. When selling products and goods, performing work, rendering services on the terms of a commercial loan provided in the form of deferral and installment payment, the proceeds are accepted for accounting in the full amount of receivables.
6.3. The amount of receipts and (or) receivables under contracts providing for the fulfillment of obligations (payment) in non-monetary means is accepted for accounting at the cost of goods (values) received or to be received by the organization. The cost of goods (values) received or to be received by an organization is established on the basis of the price at which, in comparable circumstances, the organization usually determines the cost of similar goods (values).
If it is impossible to establish the cost of goods (values) received by the organization, the amount of receipts and (or) receivables is determined by the cost of products (goods) transferred or to be transferred by the organization. The cost of products (goods) transferred or to be transferred by the organization is established on the basis of the price at which, in comparable circumstances, the organization usually determines revenue in relation to similar products (goods).
6.4. In the event of a change in a contractual obligation, the initial amount of proceeds and/or receivables is adjusted based on the value of the asset to be received by the entity. The cost of an asset to be received by an entity is determined by reference to the price at which, in comparable circumstances, the entity would normally measure the value of similar assets.
6.5. The amount of receipts and (or) receivables is determined taking into account all the discounts (capes) provided to the organization in accordance with the contract.
6.6. The amount of receipts is also determined taking into account (increases or decreases) the amount difference arising in cases where payment is made in rubles in an amount equivalent to the amount in foreign currency (conditional monetary units). The sum difference is understood as the difference between the ruble valuation of an asset actually received as revenue, denominated in foreign currency (conditional monetary units), calculated at the official or other agreed rate on the date of acceptance for accounting, and the ruble valuation of this asset, calculated at the official or other the agreed exchange rate at the date of recognition of revenue in accounting.
6.7. When forming, in accordance with the accounting rules, reserves for doubtful debts, the amount of revenue does not change.

III. Other supply

7. Other income are:
(As amended by the Order of the Ministry of Finance of the Russian Federation dated September 18, 2006 No. 116n)
receipts related to the provision for a fee for temporary use (temporary possession and use) of the organization's assets (subject to the provisions of paragraph 5 of these Regulations);

receipts related to the granting for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property (subject to the provisions of paragraph 5 of this Regulation);
(As amended by the Order of the Ministry of Finance of the Russian Federation of March 30, 2001 No. 27n)
receipts related to participation in the authorized capitals of other organizations (including interest and other income on securities) (subject to the provisions of paragraph 5 of these Regulations);
(As amended by the Order of the Ministry of Finance of the Russian Federation of March 30, 2001 No. 27n)
profit received by the organization as a result of joint activities (under a simple partnership agreement);
proceeds from the sale of fixed assets and other assets other than cash (except for foreign currency), products, goods;
interest received for the provision of the organization's funds for use, as well as interest for the bank's use of funds held on the organization's account with this bank.
8. Non-operating income are:
fines, penalties, forfeits for violation of the terms of contracts;
assets received free of charge, including under a donation agreement;
receipts in compensation for losses caused to the organization;
profit of previous years, revealed in the reporting year;
amounts of accounts payable and depositor's debts for which the limitation period has expired;
exchange differences;
the amount of revaluation of assets;
(As amended by the Order of the Ministry of Finance of the Russian Federation of March 30, 2001 No. 27n)
Other income.
(As amended by the Order of the Ministry of Finance of the Russian Federation dated September 18, 2006 No. 116n)
9. Other income is also income arising as a result of emergency circumstances of economic activity (natural disaster, fire, accident, nationalization, etc.): the cost of material assets remaining from the write-off of assets unsuitable for restoration and further use, etc. .
(As amended by the Order of the Ministry of Finance of the Russian Federation dated September 18, 2006 No. 116n)
10. For accounting purposes, the amount of other income is determined in the following order:
10.1. The amount of proceeds from the sale of fixed assets and other assets other than cash (except for foreign currency), products, goods, as well as the amount of interest received for the provision of funds for use by the organization, and income from participation in the authorized capital of other organizations (when this is not the subject of the organization's activity) is determined in the manner similar to that provided for in paragraph 6 of these Regulations.
10.2. Fines, penalties, forfeits for violation of the terms of contracts, as well as compensation for losses caused to the organization are accepted for accounting in amounts awarded by the court or recognized by the debtor.
10.3. Assets received free of charge are accepted for accounting at market value. The market value of the assets received free of charge is determined by the organization on the basis of the prices valid on the date of their acceptance for accounting for this or a similar type of assets. Data on prices in force on the date of acceptance for accounting must be documented or confirmed by an examination.
10.4. Accounts payable, for which the limitation period has expired, is included in the organization's income in the amount in which this debt was reflected in the organization's accounting records.
10.5. The amounts of revaluation of assets are determined in accordance with the rules established for the revaluation of assets.
10.6. Other receipts are accepted for accounting in actual amounts.
11. Other receipts are subject to crediting to the profit and loss account of the organization, except for cases when the accounting rules establish a different procedure.

IV. Revenue recognition

12. Revenue is recognized in accounting under the following conditions:
a) the entity has a right to receive the proceeds arising from a specific contract or otherwise appropriately evidenced;
b) the amount of proceeds can be determined;
c) there is confidence that as a result of a particular transaction there will be an increase in the economic benefits of the organization. There is certainty that as a result of a particular transaction there will be an increase in the economic benefits of the organization, there is a case when the organization received an asset in payment or there is no uncertainty regarding the receipt of the asset;
d) the right of ownership (possession, use and disposal) of the product (goods) has passed from the organization to the buyer or the work has been accepted by the customer (the service has been rendered);
e) the costs incurred or to be incurred in connection with this transaction can be determined.
If at least one of the above conditions is not fulfilled in relation to cash and other assets received by the organization in payment, then the organization's accounting records are recognized as accounts payable, and not revenue.
In order to recognize in accounting the proceeds from the provision for a fee for temporary use (temporary possession and use) of their assets, rights arising from patents for inventions, industrial designs and other types of intellectual property and from participation in the authorized capital of other organizations, must be simultaneously observed the conditions defined in subparagraphs "a", "b" and "c" of this paragraph.
13. The organization may recognize in accounting the proceeds from the performance of work, the provision of services, the sale of products with a long production cycle as the work, service, product is ready or upon completion of the work, the provision of services, the manufacture of products as a whole.
The proceeds from the performance of a specific work, the provision of a specific service, the sale of a specific product are recognized in accounting as soon as they are ready, if it is possible to determine the readiness of the work, service, product.
In relation to different in nature and conditions for the performance of work, the provision of services, the manufacture of products, an organization may simultaneously apply in one reporting period different methods of recognition of revenue provided for in this paragraph.
14. If the amount of proceeds from the sale of products, the performance of work, the provision of services cannot be determined, then it is accepted for accounting in the amount of the expenses recognized in accounting for the manufacture of these products, the performance of this work, the provision of this service, which will subsequently be reimbursed to the organization .
15. Rent, license payments for the use of intellectual property (when it is not the subject of the organization's activity) are recognized in accounting based on the assumption of temporary certainty of the facts of economic activity and the terms of the relevant agreement.
Rent, license payments for the use of intellectual property (when this is not the subject of the organization's activity) are recognized in accounting in the manner similar to that provided for in paragraph 12 of this Regulation.
16. Other receipts are recognized in accounting in the following order:
proceeds from the sale of fixed assets and other assets other than cash (except for foreign currency), products, goods, as well as interest received for the provision of funds to the organization for use, and income from participation in the authorized capital of other organizations (when this is not the subject of the organization's activity) - in the manner similar to that provided for in paragraph 12 of these Regulations. At the same time, for accounting purposes, interest is accrued for each expired reporting period in accordance with the terms of the agreement;
fines, penalties, forfeits for violation of the terms of contracts, as well as compensation for losses caused to the organization - in the reporting period in which the court issued a decision on their recovery or they were recognized as a debtor;
amounts of accounts payable and depository debts for which the limitation period has expired - in the reporting period in which the limitation period has expired;
revaluation amounts of assets - in the reporting period to which the date, as of which the revaluation was made, refers;
other receipts - as they are formed (revealed).

V. Disclosure of information in financial statements

17. As part of the information on the accounting policy of the organization in the financial statements, at least the following information is subject to disclosure:
a) on the procedure for recognizing the organization's revenue;
b) on the method of determining the readiness of works, services, products, the proceeds from the performance, provision, sale of which are recognized as they are ready.
18. In the profit and loss statement, the organization's income for the reporting period is reflected with a division into revenue and other income.
(As amended by the Order of the Ministry of Finance of the Russian Federation dated September 18, 2006 No. 116n)
18.1. Revenue, other income (revenue from the sale of products (goods), revenue from the performance of work (rendering services), etc.), amounting to five or more percent of the total income of the organization for the reporting period, are shown for each type separately.
(As amended by the Order of the Ministry of Finance of the Russian Federation dated September 18, 2006 No. 116n)
18.2. Other income may be shown in the income statement net of expenses relating to these incomes when:
(As amended by the Order of the Ministry of Finance of the Russian Federation dated September 18, 2006 No. 116n)
a) the relevant accounting rules provide for or do not prohibit such recognition of income;
b) income and related expenses arising from the same or similar fact of economic activity (for example, the provision of temporary use (temporary possession and use) of its assets) are not significant for characterizing the financial position of the organization.
19. With regard to the proceeds received as a result of the performance of contracts providing for the fulfillment of obligations (payment) in non-cash funds, at least the following information is subject to disclosure:
a) the total number of organizations with which these contracts are carried out, indicating the organizations that account for the bulk of such revenue;
b) the share of revenue received under the specified agreements with related organizations;
c) a method for determining the cost of products (goods) transferred by the organization.
20. Other income of the organization for the reporting period, which, in accordance with the accounting rules, are not credited to the profit and loss account, are subject to disclosure in the financial statements separately.
21. The construction of accounting should provide the possibility of disclosing information about the organization's income in the context of current, investment and financial activities.

PBU 9/99 establishes the rules for the formation in accounting of information on the income of commercial organizations - legal entities under Russian law.

The requirements of the Regulations do not apply to credit institutions, as well as to state (municipal) institutions.

Registered with the Ministry of Justice of Russia on May 31, 1999

Ministry of Finance of the Russian Federation

On approval of the Regulations on accounting "Income of the organization" PBU 9/99

As amended: 30.12.1999 N 107n, dated 30.03.2001 N 27n;
09/18/2006 No. 116n; November 27, 2006 No. 156n;
October 25, 2010 No. 132n; 11/08/2010 No. 144n;
04/27/2012 No. 55n; 04/06/2015 No. 57n

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In pursuance of the Accounting Reform Program in accordance with International Financial Reporting Standards, approved by Decree of the Government of the Russian Federation of March 6, 1998 N 283, I order:

1. Approve PBU 9/99 attached to accounting "Income of the organization".

Minister of Finance
Russian Federation
MM. Zadornov

Approved
order of the Ministry of Finance
Russian Federation
dated 06.05.1999 N 32n

Regulation on accounting

"Income of the organization"

I. General provisions

With regard to this Regulation, non-profit organizations (except for state (municipal) institutions) recognize income from entrepreneurial and other activities.

(as amended by the Orders of the Ministry of Finance of Russia dated December 30, 1999 N 107n, dated October 25, 2010 N 132n)

3. For the purposes of this Regulation, receipts from other legal entities and individuals are not recognized as income of the organization:

amounts of value added tax, excises, sales tax, export duties and other similar obligatory payments;

under commission agreements, agency and other similar agreements in favor of the committent, principal, etc.;

in the order of advance payment for products, goods, works, services;

advances on account of payment for products, goods, works, services;

as a pledge, if the agreement provides for the transfer of the pledged property to the pledgee;

in repayment of a loan, a loan granted to a borrower.

4. The income of the organization, depending on their nature, the conditions for obtaining and the areas of activity of the organization, are divided into:

a) income from ordinary activities;

b) other income;

c) excluded. - Order of the Ministry of Finance of Russia dated September 18, 2006 N 116n.

For the purposes of this Regulation, income other than income from ordinary activities is considered to be other income.

(As amended by the Order of the Ministry of Finance of Russia dated September 18, 2006 N 116n)

II. Income from ordinary activities

5. Income from ordinary activities is the proceeds from the sale of products and goods, receipts associated with the performance of work, the provision of services (hereinafter - the proceeds).

(As amended by the Order of the Ministry of Finance of Russia dated September 18, 2006 N 116n)

If the amount of receipt covers only a part of the proceeds, then the proceeds accepted for accounting is determined as the sum of the receipt and receivables (in the part not covered by the receipt).

6.3. The amount of receipts and (or) receivables under contracts providing for the fulfillment of obligations (payment) in non-monetary means is accepted for accounting at the cost of goods (values) received or to be received by the organization. The cost of goods (values) received or to be received by an organization is established on the basis of the price at which, in comparable circumstances, the organization usually determines the cost of similar goods (values).

6.5. The amount of receipts and (or) receivables is determined taking into account all the discounts (capes) provided to the organization in accordance with the contract.

6.6. Excluded. - Order of the Ministry of Finance of Russia dated November 27, 2006 N 156n.

6.7. When forming, in accordance with the accounting rules, reserves for doubtful debts, the amount of revenue does not change.

III. Other supply

7. Other income are:

(As amended by the Order of the Ministry of Finance of Russia dated September 18, 2006 N 116n)

receipts related to the provision for a fee for temporary use (temporary possession and use) of the organization's assets (subject to the provisions of this Regulation);

receipts related to the granting for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property (subject to the provisions of this Regulation);

(As amended by the Order of the Ministry of Finance of Russia dated March 30, 2001 N 27n)

receipts related to participation in the authorized capitals of other organizations (including interest and other income on securities) (subject to the provisions of this Regulation);

(As amended by the Order of the Ministry of Finance of Russia dated March 30, 2001 N 27n)

profit received by the organization as a result of joint activities (under a simple partnership agreement);

proceeds from the sale of fixed assets and other assets other than cash (except for foreign currency), products, goods;

interest received for the provision of the organization's funds for use, as well as interest for the bank's use of funds held on the organization's account with this bank;

paragraph is excluded. - Order of the Ministry of Finance of Russia dated September 18, 2006 N 116n;

fines, penalties, forfeits for violation of the terms of contracts;

assets received free of charge, including under a donation agreement;

receipts in compensation for losses caused to the organization;

profit of previous years, revealed in the reporting year;

amounts of accounts payable and depositor's debts for which the limitation period has expired;

exchange differences;

the amount of revaluation of assets;

(As amended by the Order of the Ministry of Finance of Russia dated March 30, 2001 N 27n)

Other income.

(As amended by the Order of the Ministry of Finance of Russia dated September 18, 2006 N 116n)

10. For accounting purposes, the amount of other income is determined in the following order:

10.1. The amount of proceeds from the sale of fixed assets and other assets other than cash (except for foreign currency), products, goods, as well as the amount of interest received for the provision of funds for use by the organization, and income from participation in the authorized capital of other organizations (when this is not the subject of the organization's activities) are determined in the manner similar to that provided for in these Regulations.

10.4. Accounts payable, for which the limitation period has expired, is included in the organization's income in the amount in which this debt was reflected in the organization's accounting records.

10.5. The amounts of revaluation of assets are determined in accordance with the rules established for the revaluation of assets.

10.6. Other receipts are accepted for accounting in actual amounts.

11. Other receipts are subject to crediting to the profit and loss account of the organization, except for cases when the accounting rules establish a different procedure.

IV. Revenue recognition

12. Revenue is recognized in accounting under the following conditions:

a) the entity has a right to receive the proceeds arising from a specific contract or otherwise appropriately evidenced;

b) the amount of proceeds can be determined;

c) there is confidence that as a result of a particular transaction there will be an increase in the economic benefits of the organization. There is certainty that as a result of a particular transaction there will be an increase in the economic benefits of the organization, there is a case when the organization received an asset in payment or there is no uncertainty regarding the receipt of the asset;

e) the costs incurred or to be incurred in connection with this transaction can be determined.

In order to recognize in accounting the proceeds from the provision for a fee for temporary use (temporary possession and use) of their assets, rights arising from patents for inventions, industrial designs and other types of intellectual property and from participation in the authorized capital of other organizations, must be simultaneously observed the conditions specified in , and this paragraph.

(The paragraph was introduced by Order of the Ministry of Finance of Russia dated November 8, 2010 N 144n, as amended on April 27, 2012 N 55n; April 6, 2015 No. 57n)

16. Other receipts are recognized in accounting in the following order:

proceeds from the sale of fixed assets and other assets other than cash (except for foreign currency), products, goods, as well as interest received for the provision of funds to the organization for use, and income from participation in the authorized capital of other organizations (when this is not the subject of the organization's activities) - in the manner similar to that provided for in these Regulations. At the same time, for accounting purposes, interest is accrued for each expired reporting period in accordance with the terms of the agreement;

amounts of accounts payable and depository debts for which the limitation period has expired - in the reporting period in which the limitation period has expired;

revaluation amounts of assets - in the reporting period to which the date, as of which the revaluation was made, refers;

other receipts - as they are formed (revealed).

V. Disclosure of information in financial statements

17. As part of the information on the accounting policy of the organization in the financial statements, at least the following information is subject to disclosure:

a) on the procedure for recognizing the organization's revenue;

b) on the method of determining the readiness of works, services, products, the proceeds from the performance, provision, sale of which are recognized as they are ready.

18. In the profit and loss statement, the organization's income for the reporting period is reflected with a division into revenue and other income.

(As amended by the Order of the Ministry of Finance of Russia dated September 18, 2006 N 116n)

18.1. Revenue, other income (revenue from the sale of products (goods), revenue from the performance of work (rendering services), etc.), amounting to five or more percent of the total income of the organization for the reporting period, are shown for each type separately.

(As amended by the Order of the Ministry of Finance of Russia dated September 18, 2006 N 116n)

18.2. Other income may be shown in the income statement net of expenses relating to these incomes when:

(As amended by the Order of the Ministry of Finance of Russia dated September 18, 2006 N 116n)

a) the relevant accounting rules provide for or do not prohibit such recognition of income;

19. With regard to the proceeds received as a result of the performance of contracts providing for the fulfillment of obligations (payment) in non-cash funds, at least the following information is subject to disclosure:

a) the total number of organizations with which these contracts are carried out, indicating the organizations that account for the bulk of such revenue;

b) the share of revenue received under the specified agreements with related organizations;

c) a method for determining the cost of products (goods) transferred by the organization.

21. The construction of accounting should provide the possibility of disclosing information about the organization's income in the context of current, investment and financial activities.

Order of the Ministry of Finance of the Russian Federation of May 6, 1999 N 32n
"On approval of the Regulation on accounting "Income of the organization" PBU 9/99"

1. Approve the attached Regulation on accounting "Income of the organization" PBU 9/99.

M.M. Zadornov

Registration N 1791

Position
on accounting "Income of the organization" PBU 9/99
(approved by order of the Ministry of Finance of the Russian Federation of May 6, 1999 N 32n)

With changes and additions from:

December 30, 1999, March 30, 2001, September 18, November 27, 2006, October 25, November 8, 2010, April 27, 2012, April 6, 2015

I. General provisions

With regard to this Regulation, non-profit organizations (except for state (municipal) institutions) recognize income from entrepreneurial and other activities.

3. For the purposes of this Regulation, receipts from other legal entities and individuals are not recognized as income of the organization:

amounts of value added tax, excises, sales tax, export duties and other similar obligatory payments;

under commission agreements, agency and other similar agreements in favor of the committent, principal, etc.;

in the order of advance payment for products, goods, works, services;

advances on account of payment for products, goods, works, services;

as a pledge, if the agreement provides for the transfer of the pledged property to the pledgee;

in repayment of a loan, a loan granted to a borrower.

4. The income of the organization, depending on their nature, the conditions for obtaining and the areas of activity of the organization, are divided into:

a) income from ordinary activities;

b) other income;

For the purposes of this Regulation, income other than income from ordinary activities is considered to be other income.

II. Income from ordinary activities

5. Income from ordinary activities is the proceeds from the sale of products and goods, receipts associated with the performance of work, the provision of services (hereinafter - the proceeds).

6.5. The amount of receipts and (or) receivables is determined taking into account all the discounts (capes) provided to the organization in accordance with the contract.

6.7. When forming, in accordance with the accounting rules, reserves for doubtful debts, the amount of revenue does not change.

III. Other supply

7. Other income are:

receipts related to the provision for a fee for temporary use (temporary possession and use) of the organization's assets (subject to the provisions of paragraph 5 of these Regulations);

profit received by the organization as a result of joint activities (under a simple partnership agreement);

proceeds from the sale of fixed assets and other assets other than cash (except for foreign currency), products, goods;

interest received for the provision of the organization's funds for use, as well as interest for the bank's use of funds held on the organization's account with this bank.

8. fines, penalties, forfeits for violation of the terms of contracts;

assets received free of charge, including under a donation agreement;

receipts in compensation for losses caused to the organization;

profit of previous years, revealed in the reporting year;

amounts of accounts payable and depositor's debts for which the limitation period has expired;

exchange differences;

the amount of revaluation of assets;

Other income.

10. For accounting purposes, the amount of other income is determined in the following order:

10.4. Accounts payable, for which the limitation period has expired, is included in the organization's income in the amount in which this debt was reflected in the organization's accounting records.

10.5. The amounts of revaluation of assets are determined in accordance with the rules established for the revaluation of assets.

10.6. Other receipts are accepted for accounting in actual amounts.

11. Other receipts are subject to crediting to the profit and loss account of the organization, except for cases when the accounting rules establish a different procedure.

IV. Revenue recognition

12. Revenue is recognized in accounting under the following conditions:

a) the entity has a right to receive the proceeds arising from a specific contract or otherwise appropriately evidenced;

b) the amount of proceeds can be determined;

e) the costs incurred or to be incurred in connection with this transaction can be determined.

In order to recognize in accounting the proceeds from the provision for a fee for temporary use (temporary possession and use) of their assets, rights arising from patents for inventions, industrial designs and other types of intellectual property and from participation in the authorized capital of other organizations, must be simultaneously observed the conditions defined in subparagraphs "a", "b" and "c" of this paragraph.

16. Other receipts are recognized in accounting in the following order:

amounts of accounts payable and depository debts for which the limitation period has expired - in the reporting period in which the limitation period has expired;

revaluation amounts of assets - in the reporting period to which the date, as of which the revaluation was made, refers;

other receipts - as they are formed (revealed).

V. Disclosure of information in financial statements

17. As part of the information on the accounting policy of the organization in the financial statements, at least the following information is subject to disclosure:

On financial results less expenses relating to these incomes, when:

a) the relevant accounting rules provide for or do not prohibit such recognition of income;

19. With regard to proceeds received as a result of the performance of contracts providing for the fulfillment of obligations (payment) in other than cash, at least the following information is subject to disclosure:

a) the total number of organizations with which these contracts are carried out, indicating the organizations that account for the bulk of such revenue;

b) the share of revenue received under the specified agreements with related organizations;

c) a method for determining the cost of products (goods) transferred by the organization.

21. The construction of accounting should provide the possibility of disclosing information about the organization's income in the context of current, investment and financial activities.

Approved

Order of the Ministry of Finance of the Russian Federation

POSITION

ON ACCOUNTING "INCOME OF THE ORGANIZATION" PBU 9/99

List of changing documents

(as amended by Orders of the Ministry of Finance of Russia

dated December 30, 1999 N 107n, dated March 30, 2001 N 27n,

dated 18.09.2006 N 116n, dated 27.11.2006 N 156n,

dated 10/25/2010 N 132n, dated 11/08/2010 N 144n,

dated 04/27/2012 N 55n, dated 04/06/2015 N 57n)

I. General provisions

With regard to this Regulation, non-profit organizations (except for state (municipal) institutions) recognize income from entrepreneurial and other activities.

3. For the purposes of this Regulation, receipts from other legal entities and individuals are not recognized as income of the organization:

amounts of value added tax, excises, sales tax, export duties and other similar obligatory payments;

under commission agreements, agency and other similar agreements in favor of the committent, principal, etc.;

in the order of advance payment for products, goods, works, services;

advances on account of payment for products, goods, works, services;

as a pledge, if the agreement provides for the transfer of the pledged property to the pledgee;

in repayment of a loan, a loan granted to a borrower.

4. The income of the organization, depending on their nature, the conditions for obtaining and the areas of activity of the organization, are divided into:

a) income from ordinary activities;

b) other income;

For the purposes of this Regulation, income other than income from ordinary activities is considered to be other income.

II. Income from ordinary activities

5. Income from ordinary activities is the proceeds from the sale of products and goods, receipts associated with the performance of work, the provision of services (hereinafter - the proceeds).

6.5. The amount of receipts and (or) receivables is determined taking into account all the discounts (capes) provided to the organization in accordance with the contract.

6.6. Excluded. - Order of the Ministry of Finance of Russia dated November 27, 2006 N 156n.

6.7. When forming, in accordance with the accounting rules, reserves for doubtful debts, the amount of revenue does not change.

III. Other supply

7. Other income are:

receipts related to the provision for a fee for temporary use (temporary possession and use) of the organization's assets (subject to the provisions of paragraph 5 of these Regulations);

profit received by the organization as a result of joint activities (under a simple partnership agreement);

proceeds from the sale of fixed assets and other assets other than cash (except for foreign currency), products, goods;

interest received for the provision of the organization's funds for use, as well as interest for the bank's use of funds held on the organization's account with this bank;

fines, penalties, forfeits for violation of the terms of contracts;

assets received free of charge, including under a donation agreement;

receipts in compensation for losses caused to the organization;

profit of previous years, revealed in the reporting year;

amounts of accounts payable and depositor's debts for which the limitation period has expired;

exchange differences;

the amount of revaluation of assets;

Other income.

10. For accounting purposes, the amount of other income is determined in the following order:

10.4. Accounts payable, for which the limitation period has expired, is included in the organization's income in the amount in which this debt was reflected in the organization's accounting records.

10.5. The amounts of revaluation of assets are determined in accordance with the rules established for the revaluation of assets.

10.6. Other receipts are accepted for accounting in actual amounts.

11. Other receipts are subject to crediting to the profit and loss account of the organization, except for cases when the accounting rules establish a different procedure.

IV. Revenue recognition

12. Revenue is recognized in accounting under the following conditions:

a) the entity has a right to receive the proceeds arising from a specific contract or otherwise appropriately evidenced;

b) the amount of proceeds can be determined;

e) the costs incurred or to be incurred in connection with this transaction can be determined.

In order to recognize in accounting the proceeds from the provision for a fee for temporary use (temporary possession and use) of their assets, rights arising from patents for inventions, industrial designs and other types of intellectual property and from participation in the authorized capital of other organizations, must be simultaneously observed the conditions defined in subparagraphs "a", "b" and "c" of this paragraph.

16. Other receipts are recognized in accounting in the following order:

amounts of accounts payable and depository debts for which the limitation period has expired - in the reporting period in which the limitation period has expired;

revaluation amounts of assets - in the reporting period to which the date, as of which the revaluation was made, refers;

other receipts - as they are formed (revealed).

V. Disclosure of information in financial statements

17. As part of the information on the accounting policy of the organization in the financial statements, at least the following information is subject to disclosure:

a) on the procedure for recognizing the organization's revenue;

b) on the method of determining the readiness of works, services, products, the proceeds from the performance, provision, sale of which are recognized as they are ready.

18. In the statement of financial results, the organization's income for the reporting period is reflected with a division into revenue and other income.

18.2. Other income may be shown in the income statement less expenses related to these incomes when:

a) the relevant accounting rules provide for or do not prohibit such recognition of income;

a) the total number of organizations with which these contracts are carried out, indicating the organizations that account for the bulk of such revenue;

b) the share of revenue received under the specified agreements with related organizations;

c) a method for determining the cost of products (goods) transferred by the organization.

21. The construction of accounting should provide the possibility of disclosing information about the organization's income in the context of current, investment and financial activities.