A similar situation is with the receipt of materials

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Let's look at another example that will illustrate how to work with account 98.2 - "Grant receipts".

Let's imagine that a company received a grant of 10,000,000 rubles to implement an educational project. It is envisaged that the project will operate for 5 years, and the funds received must be written off in equal parts - 2,000,000 rubles annually as the targeted funding is spent.

What calculations need to be made (operations carried out) to account for gratuitously received funds within the framework of the balance sheet of accounting:

Dt 51 Kt 86 ("Targeted financing") - A grant in the amount of 10,000,000 rubles was received into the company's current account. It is transferred and accounted for as targeted financing.

Dt 86 Kt 98.2 - Funds are transferred to future period income, since the requirements norway phone number list and obligations under the grant will be fulfilled within 5 years.

Dt 98.2 Kt 91.1 — The future period has begun and part of the cash that was sold and received free of charge is recognized as non-operating income of the reporting period.


equipment - gratuitous property. Any property or fixed assets that a third party donated to an organization (donation agreement, gratuitous receipt) is recorded at market value at the current moment in time as part of investments in non-current assets as DBP.

During the period of realization of the useful life of the received object, income of future periods is attributed to other income of the current period.

Debit 98.2 Credit 91

Reflection of future period income in balance sheet lines
The DBPs within the balance sheet are recorded as part of liabilities, even though they take into account the organization's income. The fact is that the received DBPs still represent debt to clients, which is similarly repaid as the company fulfills its main obligations.