5 февраля 2019
Y-Boychenko / Depositphotos.com
При выборе подстатьи КОСГУ для учета материальных запасов определенного вида следует использовать общероссийский классификатор продукции по видам экономической деятельности. Матзапасы, отнесенные им к классу «Средства лекарственные и материалы, применяемые в медицинских целях», учитываются по подстатье 341. К их числу относятся изделия медицинские ватно-марлевые, антисептики, дезинфицирующие материалы и т. п. (письмо Минфина России от 2 ноября 2018 г. № 02-05-10/79114).
Источник: zakonia.ru
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