27 января 2020
sikaraha / Depositphotos.com
С 2019 года выбор подстатьи КОСГУ для 24-26 разрядов многих счетов по учету расчетов зависит от статуса контрагента (письмо Минфина России от 27 декабря 2019 г. № 02-08-10/103065).
Унитарные предприятия относятся к организациям госсектора, поэтому расчеты с ФГУП «Почта России» в 2019 году должны быть отражены с применением кодов 563, 663, 733, 833 КОСГУ.
Минфин обращает внимание на проведение реорганизации федерального государственного унитарного предприятия «Почта России» путем его преобразования в акционерное общество.
Исходя из рода деятельности, в целях применения КОСГУ АО «Почта России» относится к нефинансовым организациям. Соответственно, с 1 января 2020 года расчеты с данным контрагентом следует учитывать с применением подстатей 564, 664, 734, 834
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