Regulatory documents and local acts of preschool educational organizations in the context of the implementation of the Federal State Educational Standard before

WHAT ARE BUSINESS INSTRUCTIONS?

The organization of work with documents throughout their life cycle is regulated by norms and rules that establish, firstly, legislation in the field of information and documentation, and secondly, local regulations (hereinafter referred to as LNA) of organizations that are developed in accordance with current legislation .

Along with instructions for office work, organizations can also develop other regulatory documents on office work: rules, regulations, regulations, procedures that regulate work with certain types or sets of documents (for example, regulations on internal regulatory documents of the organization, regulations on the conduct of contractual work, etc. .d.). LNAs are also being developed that regulate administrative or business processes (for example, regulations for monitoring the execution of documents (instructions)). In addition, work in the electronic document management system (hereinafter referred to as EDMS) occurs in accordance with the instructions developed by software suppliers.

Legal regulations for office work

The main normative legal acts on office work, directly intended for the development of instructions on office work, are the Model Instructions on Office Work and the Rules of Office Work 2020. Let us consider them in more detail.

Sample instructions for office work

According to clause 1.3 of the Model Instructions for Office Work, this document establishes requirements for documenting management activities and organizing work with documents in the office work of government organizations. The concept of “state organization” is not defined in Russian legislation. In practice, this is the name given to organizations of various organizational and legal forms, the main feature of which is state ownership of the organization’s property. In Diagram 2 we present the classification of government organizations.

Sample instructions for office work have been developed in order to improve office work and increase the efficiency of working with documents, regardless of the type of media (paper and electronic). All sections of this legal regulation outline the features of working with documents in an EDMS environment.

The approximate instructions for office work cover the entire life cycle of a document in office work: from the preparation of draft documents, their inclusion in the organization’s document flow, to the systematization of documents within the document fund and the organization of their selection for transfer to the organization’s archive.

The sample instructions for office work establish that, on its basis, the organization develops individual instructions for office work, approved by the manager. It is noted that in order to organize work with documents in branches of the organization and separate structural divisions, instructions for organizing work with documents can be introduced that complement the individual instructions for the organization's office work, but do not contradict it.

Sample instructions for office work consider office work as an activity that includes:

• documenting activities;
• organization of document flow;
• formation of the organization’s documentary fund (systematization of documents and organization of their current storage);
• organizing access to documents and their use.

The rules governing the procedure for accessing documents for the purpose of their use are set out in section IX of the Sample Instructions for Office Management. These include:

• the procedure for issuing documents for use by employees of the organization;
• provision of documents at the request of authorities and organizations (judicial, law enforcement, government control and supervision bodies);
• procedure for seizure (seizure) of documents (based on a written order (resolution) of the relevant authority).

The appendices of the Sample Office Work Instructions include:

• sample document forms;
• samples of execution of certain types of documents (order, directive, protocol, memo and memo, business letter, etc.);
• sample lists of approved documents;
• sample lists of documents certified by the organization’s seal;
• approximate lists of non-registered documents.

Office Rules 2019

The rules of office work 2020 were developed in accordance with paragraph 2 of Art. 11 of the Federal Law of July 27, 2006 No. 149-FZ “On information, information technologies and information protection” to replace the Rules for office work in federal executive authorities.

The scope of the new legal acts has expanded in comparison with the scope of the old one. Now the provisions of the document apply to federal government bodies, other federal government bodies, government bodies and other government bodies of the constituent entities of the Russian Federation, and local government bodies.

We have already commented on the first sections of the Rules of Office Work 2019. In 2020, we will continue to review this document.

Entrepreneurship as the most important sphere of economic activity creates specific relationships between its participants, which require mandatory legal regulation. Business activity is regulated both by public law, which ensures the interests of the state and society as a whole, and by private law, which regulates and protects the interests of private individuals.

The comprehensive nature of the legal regulation of entrepreneurship has led to the identification of business law as a complex integrated legal branch that regulates private and public relations arising in the organization and implementation of business activities. The separation of business law into a separate branch is determined by the fact that entrepreneurial activity is a special form of economic activity that has specific relationships that differ from other forms of human activity, which require appropriate legal support. Legal regulation of business activity requires a combination of private law and public law that ensure both private and public interests.

Thus, business law is a complex branch of law, the object of regulation of which is business activity. The narrower substantive nature of business law makes it possible to more accurately establish the rights and obligations of participants in business activities, as well as to determine the legal basis for their organizational activities.

The external form of business law is the sources of business law, which are regulatory legal acts regulating relations that arise during the organization and conduct of business activities.

Legal acts regulating business activities include:

1. Constitution of the Russian Federation;

2. Federal codes of the Russian Federation (Civil, Criminal, etc.);

3. Federal laws;

4. By-laws;

5. Regulatory acts of the constituent entities of the Russian Federation;

6. Municipal legal acts;

The Constitution, as the main law of the Russian Federation, has the highest legal force and establishes the general principles of legal regulation of business activities. Thus, Article 8 of the Constitution of the Russian Federation proclaims the basic conditions for the existence of a market economy, without which the development of entrepreneurial activity is impossible:

· guarantee of the unity of the economic space, free movement of goods, services and financial resources, support for competition, freedom of economic activity.

· recognition and protection of private, state, municipal and other forms of property.

The Constitution proclaims the most important right of citizens to carry out business activities, which is enshrined in paragraph 1. Article 34 of the Constitution of the Russian Federation. It establishes the basis for the existence of a competitive market, the development of which is impossible under conditions of monopolization; paragraph 2 of Article 34 of the Constitution of the Russian Federation states: “economic activity aimed at monopolization and unfair competition is not allowed.”

The Constitution of the Russian Federation guarantees the protection of the fundamental rights and interests of participants in business activities, which are enshrined in Articles 34-37: the rights of citizens to free labor, private property, and the opportunity to conduct business activities. Restrictions on these rights of a citizen can only be carried out by federal laws to protect the foundations of the constitutional system, morality, health, rights and legitimate interests of other persons, ensuring the defense of the country and the security of the state (clause 3 of Article 55). In any other case, the rights and freedoms of a citizen, including an entrepreneur, can be protected in court, which is guaranteed by Article 46 of the Constitution of the Russian Federation. Also, the Constitution of the Russian Federation does not allow the introduction of restrictions on the movement of goods and services on the territory of the Russian Federation, if these restrictions are not established by federal law (clauses 1-2 of Article 74).

Thus, the Constitution of the Russian Federation establishes the basic principles and conditions for the existence of entrepreneurial activity, and also guarantees the fundamental rights and freedoms of its participants.

Another fundamental legislative act regulating business relations and providing a legislative definition of entrepreneurial activity is the Civil Code of the Russian Federation.

The Civil Code contains many rules regulating both private legal relations of a public nature and intra-economic and intra-company relations. The Civil Code provides the basic legislative definition of entrepreneurial activity, spells out the main organizational and legal forms of entrepreneurship, and proclaims the fundamental rights of its participants.

Thus, Article 2 of the Civil Code defines entrepreneurial activity as “independent activity carried out at one’s own risk, aimed at systematically obtaining profit from the use of property, sale of goods, performance of work or provision of services by persons registered in this capacity in the manner prescribed by law.” In accordance with this definition, the Civil Code defines the main features of entrepreneurial activity, which include:

· focus of activity on making a profit;

· initiative and independence in decision-making and organization of activities;

· carrying out activities at your own risk;

· specific division of business activities;

· legal nature of the activity.

The Civil Code, as well as the Constitution of the Russian Federation, defines the rights and freedoms of business participants, as well as the necessary conditions for carrying out economic activities. Article 1 proclaims one of the most important conditions for the functioning of a market economy - recognition of the equality of participants in economic activity and the inviolability of property. The principle of inviolability of property ensures the stability of the market mechanism as the basis of entrepreneurial activity. The Civil Code also indicates that the civil legislation of the Russian Federation regulates property and related personal non-property relations that arise during business activities.

The Civil Code establishes the prerequisites for citizens to carry out entrepreneurial activities. Article 18 of the Civil Code establishes the right of citizens to property, inheritance, the opportunity to engage in entrepreneurial activities, the creation of legal entities, the conclusion of any legal transactions and the acquisition of property and personal non-property rights. The legislative act proclaims the fact that both individuals and legal entities can engage in entrepreneurial activity. Article 23 of the Civil Code, relating to the chapter “Individuals”, states: “A citizen has the right to engage in entrepreneurial activity without forming a legal entity from the moment of state registration as an individual entrepreneur.”

This code also establishes that the same rules that regulate the activities of legal entities that are commercial organizations, which are prescribed in Chapter 4 of the Civil Code “Legal Entities,” apply to the entrepreneurial activities of citizens carried out without forming a legal entity.

Chapter 4 of the Civil Code most fully describes the concept, characteristics, rights and obligations of legal entities. The procedure for organization, issues related to the creation and liquidation of legal entities, registration and organization of activities, as well as possible organizational and legal forms that can be organized by legal entities are prescribed.

It is worth noting that from September 1, 2014, some changes were made to the Civil Code that affected the organizational and legal forms of legal entities. Thus, the closed form of joint stock company was abolished, and therefore all companies began to be divided into public and non-public companies.

Many articles of the Civil Code, relating, for example, to Chapter 9 “Transactions”, to Section II. “Property rights and other real rights”, to Section III “General part of the law of obligations”, etc., not directly related to the organization of business activity, regulate the relations arising in its process.

It is also worth pointing out that in some articles of the Civil Code one can notice significant differences in the application of norms for entrepreneurs and citizens not engaged in entrepreneurial activities. So, for example, in point 3. Art. 401 o. Thus, individual entrepreneurs and commercial organizations bear civil liability to the counterparty not only due to their own fault for failure to fulfill obligations, but also due to accidental circumstances that led to failure to fulfill the obligations specified in the contract. Such random circumstances may be the lack of necessary funds (goods, raw materials, cash) to fulfill its obligations.

The activities of commercial organizations and individual entrepreneurs as the main economic entities of a market economy are also regulated by the Tax Code of the Russian Federation and the Code of Administrative Violations of the Russian Federation.

Since business entities are the main taxpayers on the territory of the Russian Federation, the Tax Code includes a number of articles regulating their taxation. Article 19 of the Tax Code establishes that “taxpayers and payers of fees are organizations and individuals who, in accordance with this Code, are obliged to pay taxes and (or) fees, respectively.”

The Tax Code establishes:

· general principles of taxation;

· system of taxes and fees;

· general rules for fulfilling the obligation to pay taxes and fees;

· general rules and principles of tax control;

· responsibility for committing tax offenses;

· procedure for appealing acts of tax authorities, etc.

Entrepreneurial activity creates several sources of tax revenues for budgets of different levels. On the one hand, all enterprises pay tax contributions to the budget from the income of their organizations, and on the other hand, they provide jobs for citizens, thereby being a source of income from individuals.

The Tax Code consists of two parts, which include:

1. General principles of taxation and payment of fees in the Russian Federation;

2. Norms and procedures for imposing each of the taxes (fees) established in the country.

The first part of the Tax Code of the Russian Federation includes issues related to the types of taxes and fees, the grounds for the occurrence and procedure for fulfilling obligations to pay taxes and fees, the principles for establishing introduced taxes, the rights and obligations of tax subjects, forms and methods of tax control, liability for tax offenses and etc.

The second part of the Tax Code regulates issues relating to the calculation and payment of each of the taxes and fees established by the Code. Each tax and fee, or a special tax regime, is devoted to a chapter in the second part of the Tax Code, which determines the taxpayers of this tax, the object of taxation, the features of this type of taxation, the procedure and terms of payment, the tax base, etc.

Of course, entrepreneurial activity, like any other activity, creates a special system of relations that must not only be regulated, but also controlled by law. Based on the definition given in Article 1 of the Civil Code of the Russian Federation, entrepreneurial activity must be registered in the manner prescribed by law, that is, it must be legal in nature. Thus, legislative acts are needed to control the legality of business activities and provide the concept of illegal activities. For these purposes, the Criminal Code of the Russian Federation and the Code of Administrative Violations of the Russian Federation define the concepts of violations and illegal actions in the field of business activities, and also determine the responsibility that offenders bear for these illegal actions.

Thus, in the Code of the Russian Federation on Administrative Offenses, Chapter 14 is devoted to administrative violations in the field of entrepreneurial activity. Administrative offenses in the field of entrepreneurial activity include such offenses as, for example, “carrying out business activities without state registration as an individual entrepreneur or without state registration as a legal entity” (Article 14.1.). This type of offense in the field of entrepreneurial activity entails an administrative fine in the amount of five hundred to two thousand rubles.

A similar article exists in the Criminal Code (Article 171 “Illegal entrepreneurship”). However, in the Criminal Code there is a clarification on “submitting to the body carrying out state registration of legal entities and individual entrepreneurs documents containing knowingly false information, or carrying out business activities without a license in cases where such a license is required, if this act caused major damage to citizens , organizations or the state or is associated with the extraction of income on a large scale.” In this case, such activity is punishable by a more serious “fine in the amount of up to three hundred thousand rubles or in the amount of wages or other income convicted for a period of up to two years, or compulsory labor for a period of one hundred eighty to two hundred forty hours, or arrest for a term of up to six months."

Accordingly, conducting illegal business activities, in this case without state registration, can simultaneously lead to administrative and criminal liability, each article of which has its own form of punishment, depending on the scale of the illegality of the action. This example is clear evidence of the intersectoral nature of the legal regulation of business activities.

Along with federal codes, which have the highest legal force after the Constitution of the Russian Federation, business activities are regulated by Federal laws, which can be classified as follows:

1. Federal laws that establish state requirements for business entities in carrying out business activities. This type of federal laws includes:

· Federal Law of August 8, 2001 No. 129-FZ “On State Registration of Legal Entities and Individual Entrepreneurs”;

· Federal Law of August 8, 2001 No. 128-FZ “On licensing of certain types of activities”;

· Federal Law of December 27, 2002 No. 184-FZ “On Technical Regulation”;

· Federal Law of December 26. 2008 No. 294-FZ “On the protection of the rights of legal entities and individual entrepreneurs in the exercise of state control (supervision) and municipal control.”

2. Federal laws that establish the basic principles and conditions for the functioning of the market mechanism, and, accordingly, business activity. These include:

· Law of the Russian Federation of July 26, 2006 No. 135-FZ “On the Protection of Competition”;

· Federal Law of December 28, 2009 No. 381-FZ “On the fundamentals of state regulation of trading activities in the Russian Federation”;

· Federal Law of April 22, 1996 No. 39-FZ “On the Securities Market”;

· Law of the Russian Federation of February 20, 1992 No. 2383-1 “On commodity exchanges and exchange trading.”

3. Federal laws that relate to the legal status of organizational and legal forms of entrepreneurial activity. These include laws such as:

· Federal Law of December 26, 1995 No. 208-FZ “On Joint-Stock Companies”;

· Federal Law of 02/08/1998 No. 14-FZ “On Limited Liability Companies”

· Federal Law of May 8, 1996 No. 41-FZ “On Production Cooperatives”;

· Federal Law of November 14, 2002 No. 161-FZ “On State and Municipal Unitary Enterprises”.

4. Federal laws that regulate certain types of business activities. For example:

· Federal Law of October 29, 1998 No. 164-FZ “On financial rent (leasing)”;

· Federal Law of December 30, 2008 No. 307-FZ “On Auditing Activities”;

· Federal Law of November 29, 2001 No. 156-FZ “On Investment Funds”;

· Federal Law of March 13, 2006 No. 38-FZ “On Advertising”.

5. Federal law describing the directions and forms of state support for entrepreneurial activity

· Federal Law of July 24, 2007 No. 209-FZ “On the development of small and medium-sized businesses in the Russian Federation.”

It is this federal law that I would like to dwell on in more detail, since it most fully describes government measures that are being taken to develop business activities. The law is intended to regulate relations that arise between legal entities and individuals, state authorities and local governments in the field of development of small and medium-sized businesses.

This law differentiates the concepts of small and medium-sized business entities, reveals the main goals and principles of state policy in the field of development of small and medium-sized businesses in the Russian Federation, describes the powers of government authorities in this area, as well as the mechanism of interaction between government authorities and small and medium-sized businesses . Also, which is very important, this law describes measures to support small and medium-sized businesses by the state.

The law establishes criteria for dividing entrepreneurship into small and medium-sized, which include the number of employees and revenue from the sale of goods (work, services) or the book value of assets for the previous year. In accordance with Article 4 of the Federal Law “On the development of small and medium-sized enterprises in the Russian Federation”, in order to classify an enterprise as a medium-sized enterprise, the average number of employees for the previous calendar year must be from 101 to 250 people. In small enterprises, the average number of employees should not exceed 100 people. Enterprises whose number of employees does not exceed 15 people, in accordance with the law, are classified as micro-enterprises.

This law reveals the concept of state support for small and medium-sized enterprises. According to Article 3 of this federal law, “support for small and medium-sized businesses is the activities of state authorities of the Russian Federation, state authorities of constituent entities of the Russian Federation, local governments and the functioning of the infrastructure for supporting small and medium-sized businesses, aimed at implementing the measures provided for by federal development programs small and medium-sized businesses, regional programs for the development of small and medium-sized businesses and municipal programs for the development of small and medium-sized businesses.” Measures for state support of small and medium-sized businesses in accordance with Articles 7 and 14 of the Federal Law are:

· special tax regimes;

· simplified rules for maintaining tax records and tax returns;

· simplified system for preparing accounting and statistical reporting;

· preferential payment procedure for state and municipal property privatized by small and medium-sized businesses;

· measures to provide financial support for small and medium-sized businesses and other areas;

· equal access to participation in development programs;

Availability of infrastructure.

Particular importance in this law is given to such areas of activity as innovative and industrial production, handicrafts, as well as foreign economic and agricultural activities.

In addition to federal laws, business activities are also regulated by by-laws, which are aimed at implementing and regulating certain aspects of legislative provisions.

Among the types of by-laws, Decrees of the President of the Russian Federation occupy an important place. For example, Decree of the President of the Russian Federation dated 02/28/1995 No. 221 (as amended by Decree of the President of the Russian Federation dated 07/08/95 N 685) “On measures to streamline state regulation of prices (tariffs)” is aimed at liberalizing pricing while maintaining state regulation of prices in the sphere natural monopolies, government procurement and a number of socially significant goods and services. This decree applies to pricing of all organizations.

By-laws also include decrees of the Government of the Russian Federation and regulations of federal executive authorities that act in the economic sphere for the purpose of implementing and developing laws. This type of by-law includes, for example, the Decree of the Government of the Russian Federation dated August 5, 1992 “On the composition of costs for the production and sale of products (works, services) and on the procedure for generating financial results taken into account when taxing profits.” A large number of regulations are also issued by federal executive authorities, which include the Ministry of Finance of the Russian Federation, the Ministry of Economic Development and Trade of the Russian Federation, the Ministry of Property Relations of the Russian Federation, the Ministry of the Russian Federation for Antimonopoly Policy and Entrepreneurship Support, etc. The purpose of by-laws is to ensure the most detailed regulation of relations arising when conducting business activities.

In addition to the by-laws of federal authorities, the economic life of society is also affected by acts of constituent entities of the Russian Federation and local governments, which are of a territorial nature and should not contradict laws that have the highest legal force.

Summarizing all of the above, we can conclude that the legislative and legal acts regulating business activities are complex in nature, which is explained by the combination of public and private interests affecting business activities. Entrepreneurial activity is subject to regulation both by legislative acts that have supreme legal force and by-laws.

It is also worth noting that despite the fact that business law is separated into a separate branch, it is intersectoral in nature, combining legal norms of civil and trade law, as well as a number of legal norms of different industries, indirectly related to certain aspects of business activity.

NLA ON ARCHIVES

The main legal regulations in the field of archiving and record keeping are the Rules 2020, the List 2007, the List 2010 and the Model Regulations on EC. Let's take a closer look at them.

Rules 2015

Based on the provisions of this regulatory legal act, they organize the storage of documents in the archives of organizations. Rules 2020 are intended for state bodies, local governments, organizations creating archives for the purpose of storing archival documents generated in the course of their activities.

The 2020 Rules establish the concept of a documentary fund as a set of documents generated in the activities of an organization. The document notes the special importance of the nomenclature of the organization’s files: in order to create a documentary fund, it is necessary to draw up a nomenclature of files, create and formalize files on the basis of legislative and regulatory legal acts of Russia, lists of standard archival documents indicating their storage periods.

The 2020 Rules are also used when developing instructions for the organization’s office work. It is this document that contains the basic provisions on the nomenclature of the organization’s files and the form of this document, as well as the forms of other documents created when preparing files for transfer to the organization’s archive (inventory of files, acts on the allocation of documents for destruction).

List 2007, List 2010 and List 2019

The 2007 List establishes storage periods depending on the activities of which organization they are subject to storage. The storage periods for documents are differentiated by four links (groups) of organizations, based on the established procedure for documenting scientific, scientific and technical, production and technical, design and construction activities:

• the first link represents organizations that approve or approve documents;
• in the second link - organizations - developers (authors) of documents, the functions of which are to carry out research, scientific and technical, geological and geodetic, production and technical, accounting and technical and accounting and registration work, development of software systems, real estate construction projects, automated systems, land and forest management works, performance of expert, supervisory and control functions in scientific, scientific and technical, production and technical, design and construction activities;
• in the third link - customer organizations;
• in the fourth link - operational and other business organizations.

If the 2007 List is not used by all organizations, but only by those whose activities produce scientific, technical and production documents included in the list, then the 2010 List is used by virtually everyone. The only exceptions are those organizations that use so-called departmental lists of documents, which include not only departmental (industry) documentation, but also standard management documentation.

The 2010 list includes documents generated when documenting the same type (common to all) management functions performed by organizations regardless of their functional purpose, nature of activity and form of ownership. The 2010 list is intended for use as the main regulatory document when determining storage periods and selecting documents for storage and destruction of standard management documents.

The 2019 List , like the 2010 List, is built on a functional principle and includes sections reflecting the main activities of organizations. However, the composition of archival documents in the new legal acts has changed significantly.

In office work, lists of documents with storage periods are used when compiling a nomenclature of an organization’s files, when determining the storage periods of documents, as well as when conducting an examination of the value of documents when preparing documents for transfer to the organization’s archive.

Approximate provision on EC

The document serves as a normative basis for the formation of an expert commission of the organization and the development of regulations on it. The Expert Commission (hereinafter - EC) is an advisory body; it organizes and conducts an examination of the value of documents generated in the activities of the organization. The approximate regulations on the EC determine the procedure for the formation of the EC, its tasks, functions, rights, the procedure for holding meetings and making decisions.

EC is created in every organization. Without agreement with the EC, it is impossible to approve the nomenclature of the organization’s files, inventories of files transferred to the organization’s archive (inventories of permanent storage files, personnel files, temporary (over 10 years) storage periods), as well as acts on the allocation for destruction of documents that are not subject to storage, acts of loss of documents. The EC is considering proposals to determine the storage periods for documents not provided for in the lists, as well as to change the storage periods for certain categories of documents established by the lists.

What regulatory documents currently regulate the asset accounting process?

As of now, separate requirements for asset accounting are contained in various regulatory documents. In particular, these include:

• Law on Accounting dated December 6, 2011 No. 402-FZ. In this regulatory act, the legislator established the basic principles and rules that companies should follow when keeping records not only of fixed assets, but also of assets in general.
• Regulations on accounting in the Russian Federation, approved by order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n, which regulates the basic aspects of accounting directly for fixed assets. Namely, it says what should be classified as OS, as well as into what groups OS are classified in the company. In addition, the rules for calculating the accounting value of fixed assets are provided.
• PBU 6/01 on accounting for fixed assets, approved by order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n. This PBU is the main regulatory document that addresses the following issues: definition of the concept of fixed assets, classification of fixed assets into different groups, correct determination of the useful life of fixed assets, assessment of the accounting value, mechanisms and rules for calculating depreciation. Instructions are also given on how information about fixed assets should be reflected in the company's reporting.
• Guidelines for accounting for fixed assets, approved by order of the Ministry of Finance of the Russian Federation dated October 13, 2003 No. 91n. The document reveals and explains in more detail the rules enshrined in PBU 6/01. Despite the fact that it does not have an imperative effect, companies in practice need to be guided by it.
• PBU 9/99 “Revenues approved by orders of the Ministry of Finance of the Russian Federation dated 05/06/1999 No. 32n and No. 33n, respectively. These PBUs establish the order in which the company's income and expenses should be recognized when acquiring fixed assets or when disposing of fixed assets of the company.
• Guidelines for conducting an inventory, approved by order of the Ministry of Finance of the Russian Federation dated June 13, 1995 No. 49. In this document, the rules and algorithm for conducting an inventory of fixed assets are of interest to the company.
• Chart of accounts, approved by order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n. Companies must be guided by this document in order to correctly reflect transactions related to the movement of fixed assets in the company (as well as the calculation of depreciation on them) in the appropriate accounting accounts.