310 economic article. Kosgu decoding and classification

When an institution acquires property, the accountant is faced with the question of where to classify it: to inventories under article KOSGU 340 or fixed assets under article KOSGU 310. Since 2019, article KOSGU 340 has been detailed and determining the distribution of expenses has become even more difficult. We provided recommendations on how to define an article and showed them with examples: flags, fire extinguishers, banners, blinds and other property.

The classification of operations of the public administration sector has been used in the accounting of government, budgetary and autonomous institutions since 01/01/2019 in accordance with the new Instruction 209n, approved by order of the Ministry of Finance dated 11/29/2017. We tell you what changes have occurred in KOSGU 310 and 340, and how to correctly determine the article for certain types of assets.

In 2019, the KOSGU and KVR compliance table was adjusted several times, download the latest edition:

Transcript 310 KOSGU

This item includes expenses under contracts for the acquisition, construction or production of fixed assets, as well as modernization (with or without additional equipment), reconstruction and expansion. If expenses are incurred that increase the cost of a building leased or used for free, they should also be attributed to code 310. Guidelines for the application of 209n (Letter of the Ministry of Finance dated June 29, 2018 No. 02-05-10/45153) clarify that for this The article also applies to the acquisition of dilapidated housing in houses subject to demolition, purchased from the owners.

The recommendations indicate that when choosing an article, you can be guided by the OK 034-2014 classifier (CPES 2008), put into effect on February 1, 2014. You should take into account Instruction 157n, which states that OS does not include:

Items whose service life is less than 12 months.
Finished products.
Assets, in accordance with 157n related to the Ministry of Health.
Assets in transit.
NFA included in unfinished capital investments.

The criteria by which an asset can be accepted for accounting as fixed assets are set out in the federal standard “Fixed Assets”. The most significant of them:

useful life is more than 12 months;
performing an independent function;
the possibility of future economic benefits or service potential.

Transcript 340 KOSGU

In the new Instruction 209n, Article 340 has been detailed; read more about it in a separate article. Now the increase in the cost of inventory should be attributed to the following sub-items:

341 – medications and used for medical purposes by the Ministry of Health;
342 – food products;
343 – fuels and lubricants;
344 – building materials;
345 – soft equipment;
346 – other working inventories (materials);
347 – Ministry of Health for capital investment purposes;
349 – other single-use inventories.

Other working inventories include:

special equipment for R&D;
spare parts for cars, computers, information and computing systems;
kitchen tools;
young animals;
blank products;
other MH.

Almost all articles of KOSGU correspond to synthetic accounts for accounting for materials, except for 347 and 349. 347 should reflect the receipt of materials, including construction materials, for major repairs. In this case, purchases must be made according to CWR 243. Code 349 takes into account materials that were previously classified as KOSGU:

– strict reporting forms;
– bottled water, if the organization does not have a central water supply, or the results of the study revealed that the water does not comply with sanitary standards;
souvenir and gift products not intended for resale.

Materials based on Instruction 157n include the following assets, the useful life of which exceeds 12 months:

equipment intended for installation;
precious metals for prosthetics;
disabled equipment intended for transfer to the population;
building structures for installation;
young animals;
perennial plantings;
container;
bed sheets;
rental items;
fishing gear;
forest roads subject to reclamation.

Definition of KOSGU article

Sometimes it is difficult to determine under which public sector transaction code an asset should be accounted for. The organization must have a permanent commission that makes decisions on the basis of Instruction 157n, order 209n, methodological recommendations, classifiers of products and fixed assets, and federal standards. Her conclusion will help you communicate with the inspectors.

Later in the article we will look at examples of reflecting expenses under KOSGU 310 and 340. But since the new Instruction 209n has been in force since 2019, we advise you to test yourself on the use of other articles of KOSGU. See an overview of the most popular controversial issues regarding the attribution of expenses according to KOSGU from the practice of your colleagues.

Battery

In budgetary institutions, this asset is most often used in vehicles; it is a spare part, and therefore belongs to the Ministry of Health. Should be taken into account according to KOSGU 346 - other materials. When installed during repairs, it is written off as the current expenses of the institution and accounted for in off-balance sheet account 09. It is taken into account in a separate card; when written off, it must be taken in for recycling.

First aid kit

According to the all-Russian classification of products by type of economic activity (OK 034-2014 (KPES 2008)), a first aid kit belongs to the category of materials used for medical purposes. This is also stated in methodological recommendations Ministry of Finance. Should be taken into account according to KOSGU 341.

Road signs

In the all-Russian classifier of fixed assets (OK 013-2014 (SNS 2008)), there are no road signs as an independent OS object. The document states that the signs are included in a single structure - the road. Due to this road signs can be considered as a structure intended for installation and taken into account under Article 344.

Hole puncher

Based on Instruction 157n, office supplies belong to the Ministry of Health and are accounted for in account 0 105 36 000. As an example, paper, pencils, pens, rods, etc. are given, that is, consumables.

The hole punch has a service life of more than a year, according to this parameter it belongs to the OS category, it should be taken into account according to KOSGU 310. The cost of the hole punch is most likely less than 10,000 rubles, so upon commissioning it will be written off to an off-balance sheet account.

HDD

If an institution acquires HDD for installation on a computer, then it is a component or spare part and upon receipt must be accounted for using code 346. When assembling a PC from purchased components, the cost of the hard drive is charged to account 0 106 00, where the book value of the new fixed asset is formed. When using a hard drive to replace a damaged or outdated one, it is written off as operating expenses or prime cost and does not increase the cost of the OS.

An external hard drive intended for the accumulation and storage of information must be classified under Article 310, because this OS object can be used separately from a PC, and its useful life exceeds 12 months.

Charger

This voltage converter usually comes with a phone, smartphone, tablet or other gadgets. It belongs to components, therefore it must be taken into account according to KOSGU 346.

Making a banner

If the contractor makes a banner from his materials and installs it in the designated place as part of the contract for the provision of advertising services, payment is made according to code 226.

When purchasing a banner, the issue of classifying it as OS or MH should be considered by a commission. It is necessary to take into account the quality of the material and the content of the inscription. If a banner was made for an event (for example, it advertises a theater tour), it should be taken into account according to KOSGU 346, because it will be used for less than 12 months.

If the banner contains information that is relevant for a long time (for example, a list of services provided by a medical institution), it can be capitalized as a fixed asset under Article 310.

We have prepared a separate material about the classification of banners according to KOSGU>>

Key making

When making duplicate keys from contractor materials, expenses are incurred according to KOSGU 346 - increase in the cost of other material inventories. If the workpieces are purchased by the customer, the costs will be distributed:

cost of materials - code 346;
cost of work - code 226.

Making stamps

Seals and stamps belong to a special type of assets, the classification of which as fixed assets or inventories depends on the decision of the commission. The useful life cannot be accurately determined; sometimes it is necessary to change the seal due to changes in the information indicated on it. These assets are not listed in the OS classifier, but there is a group “Other material fixed assets not specified in other groups.”

You can highlight particularly important official seals with good equipment, stored by the manager, chief accountant, in the personnel service, and take them into account according to KOSGU 310. Seals of departments, corner stamps, stamps that storekeepers use to mark bed linen, and others can be attributed to code 346 .

Production of printed materials

Fixed assets include library collections and periodicals. All other printed products: forms, information leaflets, brochures, etc., are inventories and are accounted for under Article 346. From 2019, strict reporting forms should also be included in this code.

Making an evacuation plan

An evacuation plan made by a contractor using his own materials can be classified as both fixed assets and inventories. The commission must make a decision taking into account:

expected useful life;
placement method (removable, non-removable);
presence of photoluminescent elements;
other.

If the commission decides that the plan is a fixed asset, it must be taken into account according to KOSGU 310. As an MH, the evacuation plan must be classified under Article 346.

Download the cheat sheet from latest changes in KOSGU:

Note! It is important to use the correct KOSGU codes to avoid accounting errors.

Making signs

Signs indicating the names of departments, offices and other rooms are attached to the door or the wall next to the door. Let's consider accounting when an institution buys ready-made signs. They cannot be used independently, so they can be considered as part of the structure to be installed. It should be taken into account according to KOSGU 346, like other material reserves, then an installation certificate should be drawn up and written off to the current expenses of the institution.

If an institution independently purchases materials and components for signs, and enters into an agreement with a contractor for their production, distribute the costs as follows:

materials and components – KOSGU 346 “Increase in the cost of other working inventories (materials)”;
production of signs - KOSGU 226 “Other works, services.”

Uninterruptable power source

Source life uninterruptible power supply exceeds 12 months, it is used for personal computers and other office equipment. This asset is classified as fixed assets and must be accounted for according to KOSGU 310.

Printer cartridges

The cartridge is a spare part for the printer, and therefore must be included in inventory according to KOSGU 346. When installed, it must be written off as institutional expenses or cost. Cartridge refilling services fall under Article 225.

Switch

In the classifier of fixed assets (OK 013-2014 (SNS 2008)), the switch can be classified in the group “Communication facilities that perform the function of switching systems,” number 320.26.30.11.110. The useful life exceeds 12 months, so the asset must be accounted for as a fixed asset according to KOSGU 310.

Modem

A USB modem is an external device designed to provide Internet access. The useful life of the device is more than 12 months. It can run on any computer, is not tied to a specific object, and performs its own independent function. The costs of purchasing a modem should be charged to item 310.

Fire extinguishers

There are two types of fire extinguishers used in institutions:

disposable;
rechargeable.

They should be recorded using code 310 as fixed assets. In OKOF, fire extinguishers form a separate group under the number 330.28.29.22.110. The useful life of disposable ones, depending on the model, is from 5 years or more. The fact that after use in the event of a fire the fire extinguisher cannot be charged is not a basis for classifying it as consumables. After use, it can be written off according to the act, especially since these fixed assets will be taken into account off-balance sheet.

Sewing a suit

If an institution has entered into an agreement to sew stage costumes from the contractor’s material, the costs should be charged to article 310 or 345. Due to the fact that there are no instructions regarding costumes in regulatory documents no, the useful life of the assets should be determined. If it is more than 12 months, the suit is taken into account according to KOSGU 310, if less, then according to code 345.

Gas masks

Personal protective equipment belongs to special clothing and is a material stock. Gas masks should be taken into account under Article 345.

Lamps

Table and floor lamps that perform an independent function and have a useful life of more than a year are clearly classified as fixed assets and are accounted for under code 310. If lamps were purchased for the installation of a lighting system, they are electrical building materials and are included in KOSGU 344. After signing the completion certificate work, installed lamps are written off.

System unit

A computer is a complex of structurally articulated objects, representing a single whole and intended for a specific job. In the classifier of fixed assets, it is included in the group “Other office machines”, number 330.28.23.23. The system unit cannot perform its functions independently; it is a component part of the computer, therefore it is purchased and accounted for according to KOSGU 346. When the OS object is initially formed, the amount paid for the system unit will be included in the total book value through account 0 106 00. If the unit is purchased in As a spare part to replace a failed one, it is written off during installation as current expenses or cost.

Workwear

In instruction 157n, workwear is included in the list of soft equipment accounted for on account 0 105 35. It should be entered into accounting using KOSGU 345. This is also stated in the letter of the Ministry of Finance dated November 8, 2016 No. 02-05-11/65288.

See the tables for the standards for issuing employee uniforms.

Flags

Banners and flags are not included in the list of soft equipment related to material reserves in Instruction 157n. Based on the period of use and other parameters, they should definitely be classified as fixed assets and taken into account under Article 310.

Curtains and blinds

In Instruction 157n, there are no curtains and blinds in the list of soft inventory, which is taken into account in the account 0 105 35 000. The useful life of these assets exceeds 12 months, so they should be taken into account according to KOSGU 310. The Ministry of Finance, in a letter dated July 14, 2006 No. 02-14-11/1861, also defined curtains, blinds and car covers as fixed assets.

Electric meter

If an institution purchases meters and enters into an agreement for their installation, costs are distributed as follows:

cost of received metering devices – KOSGU 346;
installation cost – KOSGU 225.

The basis is clause 99 of Instruction 157n, which states that material reserves include equipment that requires installation and is intended for installation. Such equipment also includes control and measuring equipment.

The KOSGU complex is Appendix 4 to the Instructions and stands for classification of sector operations government controlled.

This is a system of operations that are carried out directly in the public administration sector, depending on their content in economic terms.

These classification codes are used in the formation and implementation of budgets budget system of the Russian Federation and the conduct of operations by state budgetary and autonomous organizations.

The nuances of using KOSGU codes in practice are regulated by regulations of the Ministry of Finance Russian Federation managers of budgetary accounting

The KOSGU system includes 8 groups of codes with many subarticles and features in each of them.

Group “Income” (code 100)

This group contains articles that relate to income transactions:

110 – tax income. Budget profit based on the legislation of the Russian Federation on taxes and fees.
120 – profit from property. Profit from the operation of property owned by municipal and state property.
130 – profit from paid services. This article implies income from paid work or services, as well as reimbursement of expenses.
140 – income from forced seizures. The profit they bring administrative fines, payments, sanctions.

Income from received tax payments, from the operation of property, from paid services, fines, from other members of the budget system, from insurance deposits, etc.

150 – budgetary receipts of a gratuitous nature. Funds received from other members of the budget system of the Russian Federation, governments and organizations of other states, financial organizations of international scale.
160 – deposits for compulsory social insurance. Income of extra-budgetary funds from insurance deposits and penalties on these deposits.
170 – profit from operations on assets. Exchange rate difference in funds in foreign currency with a “plus” or “minus” sign.
180 – other non-tax types of income.

Group “Expenses” (code 200)

This group includes items that are related to expense transactions:

210 – labor costs, accruals for these payments.
220 – expenses for payment of services. Includes communication services, transport and utility work, rent for the operation of the property and work on its maintenance.
230 – public debt servicing.
240 – payments to organizations free of charge.
250 – payments to budgets free of charge.
260 – social security. Pensions and benefits for the population and organizations.
290 – other costs.

Group “Receipt of non-financial assets” (code 300)

The third group consists of articles that group operations for the acquisition and creation of non-financial assets:

310 – increase in the price of fixed assets. Costs of recipients of budget funds, including autonomous and budgetary institutions for payments of government contracts, construction agreements, reconstruction and modernization of fixed assets of municipal and state property.
320 – increase in intangible assets. Payments under contracts for the purchase of exclusive rights to the results of intellectual activity in municipal or state ownership.
330 – increase in the value of non-produced assets. The cost of increasing the prices of property that is not a product of production.
340 – increase in the value of the material reserve.

Group “Disposals of non-financial assets” (code 400)

This group contains items that relate to the sale of non-financial assets.

In 2019, the KOSGU and KVR compliance table was adjusted several times, download the latest edition:

Transcript 310 KOSGU

Items whose service life is less than 12 months.
Finished products.
Assets, in accordance with 157n related to the Ministry of Health.
Assets in transit.
NFA included in unfinished capital investments.

The criteria by which an asset can be accepted for accounting as fixed assets are set out in the federal standard “Fixed Assets”. The most significant of them:

useful life is more than 12 months;
performing an independent function;
the possibility of future economic benefits or service potential.

Transcript 340 KOSGU

In the new Instruction 209n, Article 340 has been detailed; read more about it in a separate article. Now the increase in the cost of inventory should be attributed to the following sub-items:

341 – medicines and used for medical purposes by the Ministry of Health;
342 – food products;
343 – fuels and lubricants;
344 – building materials;
345 – soft equipment;
346 – other working inventories (materials);
347 – Ministry of Health for capital investment purposes;
349 – other single-use inventories.

Other working inventories include:

special equipment for R&D;
spare parts for cars, computers, information and computing systems;
kitchen tools;
young animals;
blank products;
other MH.

– strict reporting forms;
– bottled water, if the organization does not have a central water supply, or the results of the study revealed that the water does not comply with sanitary standards;
souvenir and gift products not intended for resale.

Materials based on Instruction 157n include the following assets, the useful life of which exceeds 12 months:

equipment intended for installation;
precious metals for prosthetics;
disabled equipment intended for transfer to the population;
building structures for installation;
young animals;
perennial plantings;
container;
bed sheets;
rental items;
fishing gear;
forest roads subject to reclamation.

Definition of KOSGU article

Battery

First aid kit

According to the all-Russian classification of products by type of economic activity (OK 034-2014 (KPES 2008)), a first aid kit belongs to the category of materials used for medical purposes. This is also stated in the methodological recommendations of the Ministry of Finance. Should be taken into account according to KOSGU 341.

Road signs

In the all-Russian classifier of fixed assets (OK 013-2014 (SNS 2008)), there are no road signs as an independent OS object. The document states that the signs are included in a single structure - the road. In this regard, road signs can be considered as a structure intended for installation and taken into account under Article 344.

Hole puncher

HDD

If an institution purchases a hard drive for installation on a computer, then it is a component or spare part and upon receipt must be accounted for using code 346. When assembling a PC from purchased components, the cost of the hard drive is charged to account 0 106 00, where the book value of the new fixed asset is formed. When using a hard drive to replace a damaged or outdated one, it is written off as operating expenses or prime cost and does not increase the cost of the OS.

Charger

This voltage converter usually comes with a phone, smartphone, tablet or other gadgets. It belongs to components, therefore it must be taken into account according to KOSGU 346.

Making a banner

If the contractor makes a banner from his materials and installs it in the designated place as part of the contract for the provision of advertising services, payment is made according to code 226.

If the banner contains information that is relevant for a long time (for example, a list of services provided by a medical institution), it can be capitalized as a fixed asset under Article 310.

We have prepared a separate material about the classification of banners according to KOSGU>>

Key making

cost of materials - code 346;
cost of work - code 226.

Making stamps

Production of printed materials

Making an evacuation plan

An evacuation plan made by a contractor using his own materials can be classified as both fixed assets and inventories. The commission must make a decision taking into account:

expected useful life;
placement method (removable, non-removable);
presence of photoluminescent elements;
other.

If the commission decides that the plan is a fixed asset, it must be taken into account according to KOSGU 310. As an MH, the evacuation plan must be classified under Article 346.

Download the cheat sheet with the latest changes in KOSGU:

Note! It is important to use the correct KOSGU codes to avoid accounting errors.

Making signs

If an institution independently purchases materials and components for signs, and enters into an agreement with a contractor for their production, distribute the costs as follows:

materials and components – KOSGU 346 “Increase in the cost of other working inventories (materials)”;
production of signs - KOSGU 226 “Other works, services.”

Uninterruptable power source

The service life of the uninterruptible power supply exceeds 12 months; it is used for personal computers and other office equipment. This asset is classified as fixed assets and must be accounted for according to KOSGU 310.

Printer cartridges

Switch

Modem

Fire extinguishers

There are two types of fire extinguishers used in institutions:

disposable;
rechargeable.

Sewing a suit

If an institution has entered into an agreement to sew stage costumes from the contractor’s material, the costs should be charged to article 310 or 345. Due to the fact that there are no instructions regarding costumes in the regulatory documents, the useful life of the assets should be determined. If it is more than 12 months, the suit is taken into account according to KOSGU 310, if less, then according to code 345.

Gas masks

Personal protective equipment belongs to special clothing and is a material stock. Gas masks should be taken into account under Article 345.

Lamps

System unit

Workwear

See the tables for the standards for issuing employee uniforms.

Flags

Curtains and blinds

Electric meter

If an institution purchases meters and enters into an agreement for their installation, costs are distributed as follows:

cost of received metering devices – KOSGU 346;
installation cost – KOSGU 225.

In our opinion, expenses must be reflected: - under Article 310 of KOSGU - if the acquisition and installation work are provided for by one agreement (state contract) and the roller shutters satisfy the condition for their acceptance for accounting as part of fixed assets; - under Article 340 of KOSGU - if the purchase and installation work are provided for by one agreement (state contract) and roller shutters are taken into account as part of inventory. If an institution concludes two separate agreements, the costs of purchasing roller shutters should be reflected under Article 310 or 340 of the KOSGU, and the costs of their installation - under subarticle 226 of the KOSGU. Rationale: The Letter of the Ministry of Finance of Russia dated September 21, 2012 N 02-05-11/3866 explains that the assignment of material assets to the corresponding group of non-financial assets (fixed assets or inventories) falls within the competence of the state (municipal) institution, which makes a decision on this issue in in accordance with the provisions of the Instructions for the application of the Unified Chart of Accounts for public authorities (state bodies), local governments, public administration bodies off-budget funds, state academies of sciences, state (municipal) institutions, approved by Order of the Ministry of Finance of Russia dated December 1, 2010 N 157n (hereinafter referred to as Instruction N 157n). The main criterion for classifying material assets as fixed assets or inventories is their useful life. Based on paragraphs 38, 39, 41 of Instruction No. 157n) for fixed assets it must be more than 12 months. In this case, an object of fixed assets is an object intended to perform certain independent functions. At the same time, material reserves include items used in the activities of the institution for a period not exceeding 12 months, regardless of their cost. In Instruction No. 157n, for accounting for other material inventories, an analytical code of account type 6 “Other material inventories” is assigned (clauses 99, 118 of Instruction No. 157n). Currently, there are no clear indications in regulatory legal documents regarding the useful life of roller shutters. In our opinion, when determining the useful life, institutions should be guided by technical documentation and the manufacturer’s warranty period. Due to the variety of designs and manufacturers of roller shutters, their useful life may vary. Based on the above, we believe that making a decision on classifying roller shutters as fixed assets or inventories is within the competence of the institution. In this case, the procedure for making such a decision must be reflected in the relevant section of the institution’s accounting policy. In accordance with section. V "Classification of operations of the public administration sector" Instructions on the procedure for applying the budget classification of the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 1, 2013 N 65n: - expenses for payment for contracts for the acquisition (manufacturing) of objects related to inventories are attributed to article 340 " Increase in the cost of material reserves" KOSGU; — expenses for payment of state (municipal) contracts, contracts for construction, acquisition (manufacturing) of objects related to fixed assets are included in Article 310 “Increase in the cost of fixed assets” of KOSGU; - payment costs installation work equipment requiring installation, if these works are not provided for in supply contracts, contracts (state (municipal) contracts) on construction, reconstruction, technical re-equipment, additional equipment of facilities, are classified under subarticle 226 “Other work, services” of KOSGU. Thus, in our opinion, if the purchase of roller shutters and installation work are provided for in one agreement (contract), and the expected period of their use is more than 12 months, then they are taken into account as part of fixed assets, and expenses should be reflected under Article 310 of KOSGU. If the purchase and installation of roller shutters are provided for in one agreement (contract), and the expected period of their use is less than 12 months, then they are taken into account as part of inventories, expenses are reflected in Article 340 of KOSGU. If an institution concludes two separate agreements, the costs of purchasing roller shutters should be reflected under Article 310 or 340 of the KOSGU, and the costs of their installation - under subarticle 226 of the KOSGU.

Under what article (subarticle) of KOSGU should the costs of purchasing and installing roller shutters be reflected?

Budget classification represents a grouping of income and expenses of budgets of all levels, as well as sources of financing their deficits. It ensures comparability of indicators across all budgets. With its help, systematization of information on the formation of budget revenues and expenditures is achieved.

The Federal Law “On the Budget Classification of the Russian Federation” was adopted by the State Duma of the Russian Federation on June 7, 1996. Currently, this law is in force with amendments and additions adopted by Federal Law No. 115-FZ of August 5, 2000.

The budget classification of the Russian Federation includes:

classification of budget revenues;
classification of budget expenditures;
classification of funding sources;
classification of operations of public legal entities (hereinafter referred to as classification of operations of the public administration sector).

In addition, a classification is provided:

sources of internal financing of budget deficits;
sources of external deficit financing federal budget;
types of public internal debts of the Russian Federation, constituent entities of the Russian Federation, municipalities;
types of the Russian Federation.

Rice. 4 Budget classification

Budget classification of income

The classification of budget revenues is a grouping of budget revenues at all levels of the Russian Federation.

Budget revenues of all levels are classified into groups, subgroups, articles and sub-articles.

The classification of income includes the following groups: Further detailing of income is carried out by subgroups, items and sub-items of the budget classification, for example:

Such detailing makes it possible to take into account budget receipts of all types of income provided for by law. For each of them, the budget classification provides an independent code.

Budget classification of expenses

Classification of expenses carried out according to several criteria:

Functional the classification reflects the direction of budget funds to perform the main functions of the state (administration, defense, etc.). (Section→ Subsection→ Target items→ Types of expenses).
Departmental the classification of budget expenditures is directly related to the management structure; it reflects the grouping of legal entities receiving budget funds. (Chief managers of budget funds).
Economic classification shows the division of state expenditures into current and capital, as well as payments wages, for material costs, for the purchase of goods and services. (Category of expenses→ Groups→ Subject items→ Subitems)

Functional classification of budget expenses

It is a grouping of budget expenditures at all levels of the budget system of the Russian Federation and reflects the expenditure of funds on the implementation of basic activities.

The functional classification of expenses has four levels: sections; subsections; target articles; types of expenses.

In particular, the functional classification provides for the following sections (Code - Name):

0100 – State administration and local government
0200 - Judicial branch
0300 – International activities
0400 - National Defense
0500 — Law enforcement and state security
0600 — Fundamental research and promotion of scientific and technological progress
0700 — Industry, energy and construction
0800 — Agriculture and fishing
0900 — Environmental protection and natural resources, hydrometeorology, cartography and geodesy
1000 – Transport, road management, communications and computer science
1100 — Development of market infrastructure
1200 — Housing and communal services
1300 — Prevention and response to emergencies and natural disasters
1400 – Education
1500 – Culture, art and cinematography
1600 - Media
1700 – Health and physical education

1800 - Social policy
1900 - Service of public debt
2000 — Replenishment of state stocks and reserves
2100 -Financial assistance to budgets of other levels
2200 -Disposal and liquidation of weapons, including implementation of international treaties
2300 - Mobilization preparation of the economy
2400 -Exploration and use of outer space
3000 -Other expenses
3100 -Targeted budget funds

Further detailing of the functional classification of expenses is carried out by subsections, target items and types of expenses, for example:

Based on the above functional classification, budgets of all levels are built. It is clear that the specifics of the budget at a particular level are taken into account. The functional classification is used in full for.

Departmental classification of budget expenditures

Departmental classification budgets is a grouping of expenses by recipients of budget funds. The list of recipients of funds from the federal budget is approved by law for the next year.

Departmental classifications of budgets of the subjects of the Federation and local budgets are approved by the authorities of the subjects of the Federation and local governments, respectively.

An example of a functional classification of expenses into 4 levels:

Economic classification of budget expenditures

Economic classification budget expenditures is a grouping of budget expenditures at all levels of the budget system of the Russian Federation according to their economic content. It reflects the types of financial transactions carried out when government agencies perform their tasks. Economic classification includes groups, subgroups, subject items, subitems and expense elements.

The expense groups are:

	Name
	Current expenses- this is part of budget expenditures that ensures the current functioning of government bodies, budgetary institutions, etc. The category "Current expenses" includes the following groups: purchases of goods and services; interest payments; subsidies and current transfers; payment for services for recognition of property rights abroad.
	Capital Expenditures— this is part of budget expenditures that ensures innovation and investment activities. A development budget may be allocated as part of capital expenditures. Capital expenditures have the following groups: capital investments in fixed assets, creation of state reserves and reserves, acquisition of land and intangible assets, capital transfers.
	Providing loans (budget loans)

Further detail within the framework of economic qualification has the following structure:

The economic classification of budget expenditures of the Russian Federation was transformed into a classification of public sector operations. It determines the directions of budget revenues and expenditures, depending on the economic content of operations carried out in the public administration sector.

The classification of operations of the general government sector is a grouping of operations depending on their economic content.

Within this classification, general government sector operations are divided into current (revenues and expenses), investment (transactions with non-financial assets) and financial (transactions with financial assets and liabilities).

The classification of operations of the general government sector consists of the following groups:

100 Income;
200 Expenses;
300 Receipt of non-financial assets;
400 Disposal of non-financial assets;
500 Receipt of financial assets;
600 Disposal of financial assets;
700 Increase in liabilities;
800 Reduction of liabilities.

Groups are detailed by articles and subarticles. The more detailed analytical codes provided in this document are not general government transaction classification codes but are intended solely for the purpose of structuring the text of these Guidelines.

Classification of budget expenditures of the Russian Federation by public sector operations (Codes and names of articles and subarticles)