Act on the implementation of technological connection instead of the Act on delineation of balance sheet ownership

Legal basis

The main goal of this document is to identify clear boundaries of organizations’ responsibilities. However, the legislation does not define exactly how these boundaries should be determined.

Thus, the boundary that determines the belonging of a site to a specific organization is considered to be the node separating the owner’s network and the general network. If we consider the electrical network of an apartment in a multi-storey building, then a piece of wire running from the electric meter to the apartment is considered private property. The tenant himself is responsible for this. But the wire to the meter is on the balance sheet of the relevant organization. As a rule, the housing office is responsible for this section, and another organization is responsible for the high-voltage wire that approaches the transformer substation.

As a rule, the parties must document existing boundaries by prior agreement. For these purposes, a corresponding act is drawn up. You may encounter a situation where the parties cannot reach a common opinion. This usually happens due to the fact that one party, usually the supplier, reduces its area of ​​responsibility, increasing it on the client’s side. In such situations, the distinction is made through judicial proceedings.

You may encounter a situation where it is not possible to identify operational responsibilities. In this case, the balance sheet is determined, the border of which is located on the outside of the building. Although you need to understand, by mutual agreement of the parties it is allowed to indicate other boundaries in the act.

Goals and objectives of the act

The management company must outline clear responsibilities, defining which communications it is responsible for and which the resource company is responsible for.
In essence, this act allows you to regulate the relationship between the consumer and the supplier of gas, electricity, water and other resources. Different companies with different resources on their balance sheets bear certain responsibilities. It is the demarcation act that defines clear boundaries, defining where the responsibility of one supplier of biological resources ends and the powers of another begin. Thus, when identifying accidents, breakdowns and malfunctions on the line, you can accurately determine the company that should fix the problem.

Identifying clear boundaries of responsibility between organizations is a fairly important issue. As practice shows, this is relevant for homeowners' associations, housing cooperatives and other similar organizations. The importance of this issue is explained by the financial side. After all, the responsible organization is obliged to carry out repairs and maintenance of communications located on its site. Naturally, the company must fulfill such obligations only in cases where the breakdown does not relate to the property of the home owner.

Correct design

At the moment, there is no established document template, which allows the RSO to draw it up in a free style, or according to the company’s approved template, if any.

Regardless of the chosen method of execution, when drawing up a document, it is necessary to follow the general rules for drawing up documents, such as: requirements for form and content - they must meet the standards of office work.

In other words, the act is conditionally divided into the corresponding sections:

1. "A cap" — here is the information about the document:
   full title;
2. serial number;
3. compilation time.
4. Main unit:
   • names of organizations;

   Full name of the official representative;

5. consumer data;
6. the address where the building is located;
7. technical characteristics, for example, the power limit of the energy consumer.

Often this also includes a graphic plan for the connection and location of communications with the boundaries of operational responsibility and balance sheet ownership (it can also be drawn up in a separate document).

8. The final part is confirmation of the fact of division of responsibility.

It is possible to draw up a document on any white sheet without restrictions on format; as a rule, the generally accepted A4 is used. Whether a document is typed on a PC or written by hand has no definite meaning in determining its legality.

The main thing is to draw up a document without errors or corrections; if this does happen, it is better to start the process again. Moreover, the act must be endorsed using seals, with the condition that the organization’s policy stipulates their use. We do not recommend preparing the documents yourself. Save time - contact our lawyers by phone:

Based on the above, it can be understood that the issue requires a responsible approach from all sides. If you do not come up with a solution in time, then problems may arise over time, because there is no documented definition of areas of responsibility. These aspects affect not only the supplier and management company, but also homeowners.

Papers required for preparation

When drawing up the act, the following package of documents is used:

• application for preparation;
• a copy of the specifications for connecting receiving devices to the supplier company;
• a copy of the specifications for the energy consumption calculation unit;
• justification of the powers of the person signing the act;
• ownership documents;
• graphical diagram of the location of energy processing devices.

In the event that the supply company has not drawn up a report, you can create an application and send the following documents:

• photocopy of the certificate of ownership;
• document permitting construction;
• certificate of commissioning.

As a rule, the document is issued in person within the established time frame.

When drawing up an application, you must make 3 copies intended for: the consumer of services, the controlling structure and the supplying company.

Goals and objectives of the act

The management company must outline clear responsibilities, defining which communications it is responsible for and which the resource company is responsible for. In essence, this act allows you to regulate the relationship between the consumer and the supplier of gas, electricity, water and other resources.

Different companies with different resources on their balance sheets bear certain responsibilities. It is the demarcation act that defines clear boundaries, defining where the responsibility of one supplier of biological resources ends and the powers of another begin. Thus, when identifying accidents, breakdowns and malfunctions on the line, you can accurately determine the company that should fix the problem.

Identifying clear boundaries of responsibility between organizations is a fairly important issue. As practice shows, this is relevant for homeowners' associations, housing cooperatives and other similar organizations. The importance of this issue is explained by the financial side. After all, the responsible organization is obliged to carry out repairs and maintenance of communications located on its site. Naturally, the company must fulfill such obligations only in cases where the breakdown does not relate to the property of the home owner.

When is it necessary to obtain a statement of balance sheet ownership of electrical networks?

In fact, this document can be called a prescription that determines the technical condition of the site and the organizations responsible for it. Regardless of the circumstances under which the connection to the electrical network is made, this act must be drawn up. It defines clear sections of network, equipment and installation that will fall within the area for which a specific organization is responsible.

After registration, the document is assigned an individual number. If there is a need for re-registration, you will need to draw up a new document. All necessary data from the old act is entered here. You also need to know that the document does not have a specific validity period. If it does not specify a final period, the act can be considered unlimited. However, there are certain circumstances in which a deadline is clearly stated that determines the validity of the document. As a rule, it is tied to the period during which the supplier undertakes to provide a certain electrical power.

Features of drawing up the act, general points

If you are tasked with creating an act of delimitation of balance sheet and operational responsibilities, and you have no idea how to do this correctly, we recommend that you carefully read the tips below. Check out the sample document as well - you will probably be able to create your own form based on it.

Today there is no single unified form of the act. This suggests that employees of resource supply companies have the opportunity to write it in any form or, if the organization has an approved document template, according to its type.

Regardless of which method of execution is chosen, when writing the act, it is necessary to take into account several common points characteristic of all such papers. For example, you need to ensure that the structure and content of the form meet certain office work standards.

In other words, the act should be divided into three parts:

1. the so-called “header”, where data about the document itself is entered;
2. main block - includes data about the supplier and consumer of services, address and some individual technical characteristics of the object, etc. Quite often, a graphically designed layout of communications is also included here (however, it can also be attached as a separate document);
3. the conclusion is the fact of approval of the division of responsibility.

The act can be drawn up on an ordinary blank sheet of any convenient format (generally applicable A4), by hand or typed on a computer - these values ​​do not play a role in determining its legality. The only important thing is that the act is drawn up without errors or omissions, and if any do occur, it is better not to correct them, but to draw up a new form.

In addition, the document must be endorsed using seals (provided that their use is enshrined in the company’s accounting policies).

The application is drawn up in three identical copies .

• One is sent to the service consumer,
• the second - to the controlling supervisory structure,
• the third one remains with the resource supplying organization.

The act must be signed by representatives of two parties: the resource supplier and the recipient.

What is needed to draw up an act

As becomes clear from the purpose of the document, it is equally necessary for both sides of the relationship.

If the demarcation act is not drawn up by the resource supplying organization itself, then obtaining it is not so difficult. To do this, you need to send there a copy of the certificate of ownership, construction permit, documents for putting the facility into operation, etc. In due time, you will be able to receive the document in your hands.

Sources

• https://realtyaudit.ru/akt-razgranichenija-balansovoj-prinadlezhnosti-jelektrosetej/
• https://ahrfn.com/dokumety/akt-razgranicheniya-ekspluatacionnoj-otvetstvennosti-storon.html
• https://pravovoi.center/zpp/nekachestvennyj-uslugi-zhkh/problemy-s-elektrichestvom/akt-razgranicheniya-balansovoy-prinadlezhnosti.html
• https://aktinfo.com/akt-razgranicheniya-balansovoj-prinadlezhnosti/
• https://assistentus.ru/forma/akt-razgranicheniya-otvetstvennosti/

Briefly about BPO inventory

To keep records of BPO, account 97 is used. It can reflect expenses such as:

• construction;
• contributions to SRO;
• purchase of licensed software;
• purchasing licenses or certificates;
• for health insurance.

Inventory is a reconciliation of information, debit and credit turnover, on account 97 with what is indicated in the primary documentation. Typically, the procedure is carried out once a year, at the end, before the formation of annual reporting. The purpose of the inventory is to reconcile the data and find out whether there were errors when writing off funds.

First of all, the manager must issue an order to conduct an inventory in the INV-22 form. In it, he must indicate the composition of the commission that will carry out the procedure (usually accountants, clerks, economists, representatives of the organization’s management), and the period for its implementation

Reference! Deferred expenses are those expenses that the company incurred in previous or current periods, but they must be included in the cost of goods, work or services in subsequent periods.

Sample ARBP of an electrical network

To determine the boundaries of management, the supplier and the consumer sign a special document between themselves, which demarcates balance sheet ownership and operational responsibility.

The BP cordon is a kind of line that divides the system taking into account its owners. In apartment buildings, equipment that is common property is separated from others.

The operational responsibility line is the line that divides networks according to responsibilities for maintenance and repair of damaged equipment.

They are determined solely by agreement of the parties, which is why an act is needed. If the boundaries are not specified, they are determined by the BP lines. In most cases, it is installed on the external wall of a building (residential or non-residential), however, they can be determined according to a different principle if the parties took this into account in the agreement drawn up.

Prepared in three copies:

Acts of delimitation

In accordance with the rules governing the sequence of connecting electrified facilities to centralized power supply networks, for any such facility during the connection process, an act of delimitation of operational responsibilities (in addition to the rest of the documentation , which is drawn up in accordance with modern standards and regulations). This is the direct responsibility of the network company, which is involved in the connection process and will subsequently be responsible for the operation of the networks supplying electricity to the facility.

In practice, such a document is not drawn up separately. It is always accompanied by a document delineating the balance sheet, the preparation of which is also the prerogative of the electric grid company.

So, let's really figure it out: ARBP and AREO - what is it ? In accordance with the rules for the provision of services for the provision of electrical energy, as well as for its receipt (the rules, by the way, must be unbiased without any particular reason), the presented acts received approximately the following definitions:

1. a document drawn up directly during the connection of an object to external power supply networks and establishing the boundaries of balance sheet ownership.
2. a document drawn up directly during the connection of an object to external power supply networks and establishing the boundaries of responsibility for the operation of equipment: power receiving installations - on the part of the actual consumer of electricity, as well as electrical network equipment - on the part of the network company.

The definition of ARBP is presented here in paragraph - 1, and the definition of AREO - in paragraph - 2, respectively.

The boundaries separating balance sheet ownership can be established based on the ownership of a particular equipment. In this case, the border can be established according to other criteria that do not contradict the legislation of the Russian Federation. The actual meaning of such an act is that it does not in any way delimit the ownership of electrical equipment or any other property. It only indicates the objects that are on the balance sheet of one party or another (in this case, it is the company supplying electricity and the party that is the consumer).

As we have already said, such documents are drawn up in the electric grid organization, so to obtain an act of delimitation of the balance sheet ownership of electric networks anywhere. It can only be obtained where it was compiled.

Now a little about operational responsibility: what is it? In accordance with the rules already announced today, operational responsibility is for the condition of the property, which is responsible for the reception, transmission and consumption of electricity. More precisely, the technical condition of this property.

In general, the act of distinguishing between balance sheet ownership and operational responsibility has a purely technical meaning. Its main purpose is to determine absolutely real, that is, physical boundaries that divide the property and responsibility of the same real owners of this property, plots or other territorial zones. The submitted documentation can be drawn up, and subsequently can have real legal force only if the technological connection was made in the presence of documents confirming the ownership of the electrified objects. Which is fully consistent with the current legislation of the Russian Federation.

General points

If you are tasked with creating an act of delimitation of balance sheet and operational responsibilities, and you have no idea how to do this correctly, we recommend that you carefully read the tips below. Check out the sample document as well - you will probably be able to create your own form based on it.

Today there is no single unified form of the act. This suggests that employees of resource supply companies have the opportunity to write it in any form or, if the organization has an approved document template, according to its type.

Regardless of which method of execution is chosen, when writing the act, it is necessary to take into account several common points characteristic of all such papers. For example, you need to ensure that the structure and content of the form meet certain office work standards.

In other words, the act should be divided into three parts:

1. the so-called “header”, where data about the document itself is entered;
2. main block - includes data about the supplier and consumer of services, address and some individual technical characteristics of the object, etc. Quite often, a graphically designed layout of communications is also included here (however, it can also be attached as a separate document);
3. the conclusion is the fact of approval of the division of responsibility.

The act can be drawn up on an ordinary blank sheet of any convenient format (generally applicable A4), by hand or typed on a computer - these values ​​do not play a role in determining its legality. The only important thing is that the act is drawn up without errors or omissions, and if any do occur, it is better not to correct them, but to draw up a new form.

In addition, the document must be endorsed using seals (provided that their use is enshrined in the company’s accounting policies).

The application is drawn up in three identical copies .

• One is sent to the service consumer,
• the second - to the controlling supervisory structure,
• the third one remains with the resource supplying organization.

The act must be signed by representatives of two parties: the resource supplier and the recipient.

Goals for determining balance sheet ownership and operational responsibility

Decoding ARBP - the act of delimiting balance sheet ownership . The main task of the document is to define a clear boundary beyond which the areas of responsibility of the consumer and the service company are located. Considering the fact that the legislation of the Russian Federation does not provide a precise definition of the concept of “difference between balance sheet and operational responsibility,” it also lacks any explanation of this process.

To roughly understand this situation, you will have to refer to the regulatory documents:

• Rules for organizing heat supply (approved by the Russian Federation Regulations dated 08.08.2012 No. 808).
• Rules for hot water supply (approved by the Russian Federation Regulations dated July 29, 2013 No. 642).
• Rules for cold water supply and sanitation (approved by the RF Government of July 29, 2013 No. 644).
• Rules for the supply of gas to meet the household needs of citizens (approved by the RF Government of July 21, 2008 No. 549).
• Basic provisions for the functioning of retail electricity markets (approved by Decree of the Government of the Russian Federation dated May 4, 2012 No. 442).

In which you can find a definition of the concept of balance sheet boundary: “The line dividing the general communications network from the network of a specific consumer.” For example, in apartment buildings, networks related to the list of common property and others are divided.

Further on the concept of operational responsibility. In accordance with the rules of operational responsibility already stated in the existing regulations, there is also responsibility for the integrity of the property responsible for the process of receiving, transmitting and consuming the product of the service provided, and more specifically, for its technical condition.

In the event that, for some reason, it is not possible to determine operational responsibility, a balance sheet is introduced.

Documentary delineation occurs in the form of signing an agreement drawn up and approved by the parties. In a situation where it was not possible to reach a common opinion (mainly due to an unjustified expansion of the consumer’s area of ​​responsibility by the supplier), the distinction is made in court.

Based on the information above, we can conclude that the need for separation is to ensure that both parties have an understanding of who exactly is involved in servicing a certain section of communication networks, and if a malfunction is determined, it is clear who is responsible for restoration or replacement.

Moreover, the act becomes the final moment in the process of connecting communication networks to the object.

How to get

To draw up, the user must send to the supplier organization a number of documents proving his ownership of a specific property. This may also be a permit for construction work, commissioning of a facility, etc.

In SNT, it is important for all participants to receive the act, since it contains all the necessary data for connecting the house to communications.

Sample form:

Page 1

Page 2

Litigation

If we take into account judicial practice, there are relatively few cases where judicial intervention is required in this matter.
However, requests do come in, and when a conflict has to be resolved, it is important to understand the situation and have the required paperwork. And one of these, the most important, turns out to be the act of demarcation. It also contains a diagram that will not be difficult to find if the document is not lost. The user has the right to operate the network in devices in accordance with the concluded acts and agreement. These papers graphically display the location of the lines of demarcation of responsibility, despite the fact that we are talking about a single network. The original balance sheet statement cannot be given to anyone. However, it is not considered either a title document or a document confirming the right of ownership of real estate. However, it is impossible to draw up a document without them.

In practice, more than once it was necessary to prove ownership of network objects, having in hand precisely the demarcation act. If its term has not expired, this is quite significant evidence that is taken into account by the court.

Before receiving a document, it is especially necessary to verify the information in it (at least the details). Among those who received their signed copy of the act, in reality, there are many who did not consider it necessary to read it carefully, as a result of which they ended up in the courtroom with a problem in the field of electricity supply.

What is important to remember

1. A financially responsible person cannot be a member of the commission.
2. If accounting is carried out in a company using a special program, then the form can be printed immediately with the first nine columns filled out. Next, the commission members fill out the form themselves.
3. The document is generated in two copies. The first is given to the accounting department, and the other remains with the members of the commission, and then it must be filed in a folder with all similar acts.
4. The presence of spelling and other errors, as well as blots, in the act is not allowed.
5. The document must be stored for at least 10 years.

Who issues

Like other documents, ARBPi has legal force. It must be drawn up to obtain the right to connect and issue an admission certificate. It is needed to draw up a standard agreement with an energy company or other organization that acts on its behalf.

Once signed, it is especially important that it is kept securely by the owner until it expires. It will be needed when resolving conflict situations or accidents, as a result of which the equipment may fail.

It is very clearly indicated who exactly should be responsible for what in a given case. It is also required to enter the person who is financially responsible for the repair work.

The act should be periodically reissued for the following reasons:

• expired;
• the volume of connected capacities has changed;
• there have been changes in the power supply scheme for real estate;
• a different category of system reliability was assigned;
• another person became the owner of the property.

Is an inventory of off-balance sheet accounts carried out?

Inventory is a form of control of a company or entrepreneur over the state of property and liabilities by comparing actual and accounting data.

The inventory procedure is regulated by the following regulations:

• Law “On Accounting” dated December 6, 2011 No. 402-FZ;
• Regulations on accounting and accounting, approved by order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n;
• Methodological guidelines for inventory of property and financial obligations, approved by order of the Ministry of Finance of the Russian Federation dated June 13, 1995 No. 49.

An inventory should be carried out in relation to all assets and liabilities of the taxpayer, including those that do not belong to him, but are listed in accounting (Article 11 of Law No. 402-FZ, clause 1.3 of the Inventory Guidelines).

The inventory of off-balance sheet accounts occurs in the manner established for the inventory of balance-sheet property and liabilities, within the time limits established for this (clause 27 of the Regulations on Accounting and Accounting).

Note! For off-balance sheet property that does not belong to the organization, separate inventories, acts and matching statements are drawn up (clauses 1.3, 2.11 of the Methodological Instructions for Inventory).

The specifics of the inventory of objects reflected in off-balance sheet accounts are as follows:

1. The company does not always have information about the value of off-balance sheet property, such as a leased building. This information can be obtained from the landlord or through an independent assessment. It is better to immediately indicate the cost of the leased objects when concluding a lease agreement, in order to then reflect it on the appropriate off-balance sheet accounts and in inventory records.
2. For fixed assets taken for safekeeping or lease, inventories are drawn up, separate from the company’s own property, which contain a list of documents confirming their arrival at the organization (clause 3.7 of the Inventory Guidelines).
3. A number of off-balance sheet assets, such as BSO, are difficult to value. They are most often taken as a balance sheet in a conditional valuation, the procedure for determining which should be reflected in the accounting policy. BSO are checked by type of forms, storage locations and financially responsible persons (clause 3.41 of the Methodological Instructions for Inventory).
4. During the inspection of off-balance sheet property, separate inventory lists and matching statements are compiled (clauses 2.11 and 4.1 of the Methodological Instructions for Inventory).

The act of delimiting the balance sheet ownership of electrical networks - legal nature and purpose

10.04.2013

Light / Electrical connection

Anatoly Bakeev

While working with one of his clients and helping him resolve a problem with electrical grid facilities, the author of this material recently became acquainted with the so-called act of delimiting the balance sheet ownership of electrical networks (that’s what it was called), which most likely should have been called a compensation agreement (although and, of course, you can’t call him that either).

This so-called act of delineation only contains that one party admits that it has no property claims to the electrical network property and confirms that this property belongs to the other party who signed the act. There was nothing more that needed to be reflected in the acts.

Naturally, it was necessary to immediately explain to the client the absolute discrepancy between the contents of this document and the requirements that apply to acts of delimitation of the balance sheet ownership of electrical networks, which have a completely different purpose.

It was then that the author realized that, apparently, there really is an urgent need for a detailed explanation here on the website of the meaning and role of this document for its correct understanding by everyone who is far from the electric power industry, but is forced to directly deal with these acts and with them work.

The act of delimiting balance sheet ownership: legal basis

For the first time in modern normative legal acts, delineation acts (we will call them this way for convenience of perception) were mentioned in the Decree of the Government of the Russian Federation of May 4, 2012 No. 442, which amended the Decree of the Government of the Russian Federation of December 27, 2004 No. 861, which approved a whole series of rules, including the “Rules for the technological connection of power receiving devices of electrical energy consumers, electrical energy production facilities, as well as power grid facilities belonging to network organizations and other persons, to electrical networks” (hereinafter referred to as the Rules for Technological Connection) .

In particular, subparagraph “d” of paragraph 7 of the Technological Connection Rules states that the responsibility of the network organization includes drawing up, in addition to other acts, an act of delimitation of balance sheet ownership and an act of delimitation of operational responsibilities of the parties. The concept of these acts themselves is disclosed in paragraph 2 of the “Rules of non-discriminatory access to services for the transmission of electrical energy and the provision of these services” approved by the same resolution of the Government of the Russian Federation. According to this legal norm, the act of delimiting the balance sheet ownership of electric networks is understood as “a document drawn up in the process of technological connection of energy receiving devices (power installations) of individuals and legal entities to electric networks ...., defining the boundaries of balance sheet ownership.”

According to the same norm, the act of delimiting the operational responsibilities of the parties should be understood as “a document drawn up between the network organization and the consumer of services for the transmission of electrical energy in the process of technological connection of power receiving devices, defining the boundaries of the parties’ responsibility for the operation of the corresponding power receiving devices and power grid facilities.”

Apparently, for a better understanding and more correct enforcement, the same paragraph 2 of the Rules of Non-Discriminatory Access also provides a definition of the very boundary of the balance sheet, which is “the line of division of electric power facilities between owners on the basis of ownership or possession on another basis provided for by federal laws, defining the boundary of operational responsibility between the network organization and the consumer of electric energy transmission services…. for the condition and maintenance of electrical installations.”

It should also be added that in subclause “d” of clause 16 of the Technological Connection Rules, as an essential condition of the technological connection agreement, the obligation of the electric grid organization is indicated in the contract to provide for the procedure for distinguishing the balance sheet ownership of electric networks and the operational responsibilities of the parties.

The act of delineating balance sheet ownership: PUE and the Soviet legacy

Before the release of the above-mentioned resolution of the Government of the Russian Federation, the legal regulation of the application of demarcation acts was contained in the Rules for the Construction of Electrical Installations (PUE), approved by order of the Ministry of Energy of the Russian Federation dated July 8, 2002 No. 204. But, unfortunately, neither in the PUE, nor, strictly speaking, in the resolution The Government of the Russian Federation has practically no information accessible to the understanding of persons ignorant of electrical engineering specifics.

There is no doubt that it is the absence of sufficiently clear and detailed methodological provisions in regulatory legal acts that entails such widespread misconception among the broad masses of people far from the electric power industry, who are forced to be involved in the process of drawing up and receiving demarcation acts.

At the same time, the paucity of available information about these acts gives grounds to assert with greater confidence that this is still not the result of imperfections in the legislative framework, but only another convincing confirmation of the actual role and status of demarcation acts. That is, the fact that acts of delimitation are documents of a narrow technical purpose and are not legally so significant (although there are some changes in this issue and they will be discussed below).

If we start the analysis of acts with their name, and they received it back in the Soviet period, that is, in the days of pre-market relations, then already from this name “acts of delimitation of the balance sheet ownership of electrical networks and the operational responsibility of the parties” we can determine its inconsistency with modern ones, so to speak , market realities.

The determining factor in this name is precisely the balance sheet affiliation, that is, not at all a sign of ownership in its modern understanding. In pre-market times, when almost the overwhelming majority of all organizations and enterprises in the country were state-owned (only some were cooperative, collective farm, etc.), all of their (enterprises and organizations) property was in state ownership. Enterprises (organizations) that did not have ownership rights to property thus performed only the functions of “balance holders” of this property. That is why they could formalize such acts of differentiation among themselves.

This practice was widespread and it also extended to public, cooperative and other similar organizations (no one at that time was interested in the fact that the property of, say, cooperative organizations was not just “on the balance sheet”, but in their ownership).

The act of balance sheet delineation - the problem of delineation of responsibility

Following balance sheet ownership, the question of the so-called operational responsibility of the parties automatically arises. It is explained by the fact that, with a certain frequency, situations arose when the physical boundary between the networks of the parties to the act might not coincide with the established so-called boundary of operational responsibility of the same parties. Simply put, due to technological reasons, one of the parties to the act was assigned the duty (and, therefore, responsibility) to carry out maintenance of electrical grid property that was not on the balance sheet of this party. At that pre-market time, this was considered completely acceptable and natural. For state enterprises and organizations, the issue of discrepancy between the specified boundaries was unprincipled. Therefore, they agreed to bear operational responsibility for the technical condition of a section of electrical networks that did not belong to the enterprise (that is, not on its balance sheet).

This was of serious importance for determining the responsible and specific guilty parties (one can assume that this was most likely introduced primarily for such purposes) during the investigation by energy supervision and law enforcement agencies of various incidents and accidents that occurred in electrical networks.

If in pre-market times this was considered quite normal and natural, it can hardly be considered appropriate now. It’s rare that anyone nowadays can agree to voluntarily assume the costs of maintaining someone else’s power grid property. It would be very difficult to imagine and understand such an owner of a private enterprise who agrees to voluntarily maintain power grid property that does not belong to him. Although, theoretically, this may be possible, but, apparently, on the condition that the other party to the deed reimburses the costs to this owner for the maintenance of someone else’s property. At least, the author of this material has not encountered such cases during his long practice.

At the same time, despite all the seeming inappropriateness of preserving and using such acts, this practice continues to exist and, most likely, it will remain so (this is confirmed by the above-mentioned resolution of the Government of the Russian Federation). First of all, because there will be and will not disappear anywhere, state (municipal) unitary enterprises and budgetary institutions, in whose activities the use of precisely such acts is completely legal.

Of course, these acts look rather inappropriate and ridiculous in the eyes of individuals who have the right of ownership of transformer substations and power lines. After all, what other balance could they have? And such questions can be found on relevant websites and forums.

There is nothing that can be done about this, as they say, since the main thing in this situation is not the expression of doubts and indignations, but only a correct understanding of the essence and purpose of delineation acts among all participants involved in the sphere of relations in the electric power industry.

Act on balance sheet ownership in legal disputes over rights to network property

Thus, the main conclusion from all of the above is the exclusively technical purpose of delineation acts, the purpose of which is to establish the exact location of the physical boundary between electrical grid objects belonging to different owners, connected into a single network.

Therefore, demarcation acts should in no case be classified as title documents, much less title documents. They (acts of delimitation) themselves can be drawn up (must, in any case) by the parties only if the parties have the necessary title documents for their objects.

One can, of course, assume that in some controversial situations, demarcation acts can be used as evidence of ownership (and not only ownership) of electrical grid facilities. Such cases exist in practice, for example, the act of delimitation can be fully used as appropriate evidence of the act of electrical power in a certain amount previously allocated to the party.

But in disputes about establishing the ownership of electrical grid property, demarcation acts can be used (and admitted by the court) only as indirect evidence. It would be a mistake to believe that this is the main document confirming ownership of the object. Moreover, it is incorrect to assume that acts of delimitation can resolve issues of transfer of rights to electrical network property (as in the case of an attempt to draw up a compensation agreement), as the author described at the very beginning of this material.

Act on balance demarcation and technological connection to power grids

True, it should be noted that with the release of the above-mentioned decree of the government of the Russian Federation, the role of delimitation acts has changed somewhat, or rather, increased, since they now act (along with other documents) also as evidence confirming the fact of completion of the technological connection procedure.

A number of persons who received such acts of delimitation from power grid organizations, but were unable, for various reasons, to bring the process of technological connection to completion or who did not enter into a power supply agreement with an energy sales organization, these acts can be presented to the court as appropriate evidence in support of their claims. .

At the same time, there is no reason to believe that the meaning and role of acts of delineation will remain unchanged and that they will not increase (or, conversely, decrease) in the future. Everything will depend on the dynamics of relations developing in the electric power industry between electric grid organizations and consumers of their services. Considering the current state of these relations, it is extremely difficult to make any definite forecast. In any case, the author did not set himself this goal at all (since this is a thankless task), but only intended to clarify the narrow question of the real meaning of acts of delimitation.

How to accurately fill out an act using form INV-11

The form must be filled out on two pages. The first contains an introductory block of information where you enter:

• name of the organization and structural unit;
• OKPO code;
• activity code;
• date and number of the document on the basis of which the inventory is carried out (to select a document, you must cross out unnecessary names);
• the start and end dates of the inventory, they are indicated in the administrative document;
• type of operation;
• number and date of drawing up the act to be filled out;
• inventory end date.

Next comes the tabular part. It is filled out based on data from account 97 and other documents that certify expenses and their write-off.

So, you need to enter the following information into the table:

1. Number in order.
2. Cost name.
3. Cost code, if one was assigned to them.
4. Total amount of RBP. Filled out based on account 97 data.
5. The date on which these expenses were incurred. For one-time expenses, write the date when they arose; for periodic expenses, for example, for long-term construction work, write the date when the services were provided or the work was completed.
6. Repayment term in months.
7. The estimated amount to be written off, that is, the amount that should be considered written off at the time of the inventory.
8. The amount written off at the time of inventory.
9. Remaining expenses at the time of procedure.
10. How many months have passed since the expenses were incurred?
11. What amount should be written off to the cost of production for the month.
12. What amount should be written off to the cost of production from the beginning of the year.
13. The estimated balance that needs to be paid off in a future period.
14. What amount should be added?
15. What amount is subject to recovery?

The last two columns are filled in if discrepancies were identified in points 9 and 13. At the end of the table, the totals are filled in (from the fourth to the last column, excluding the fifth and sixth).

Next, the entered data is confirmed by the signatures of the commission members, and then the financially responsible person. It must make sure that everything is filled out correctly and explain that there are no claims against the commission.

The last person to sign is the accountant, to whom this act is handed over after completion. The specialist checks the entered data.

What does the document look like?

Each responsible organization has its own form of documents that are within its competence to draw up. The form of the document we are interested in is generally the same, and a sample of filling, for which SNT is taken as an example, can be seen below:

ACT

delimitation of balance sheet ownership of electric networks in SNT

(date of compilation) (place of compilation)

Horticultural non-profit partnership (name), hereinafter Subscriber, represented by (position, full name), which acts on the basis of (charter or other document, number, date), and the owner of plot No. ___, located at the address (specify in full ), (Full name of the owner, his passport details), hereinafter Sub-subscriber, signed this Act on the operational responsibility of the parties.

The object is an air outlet to the site (garden house) of the Subscriber from the support system (number, brand). Power to use - ___ kW. The reliability of the electrical installation is ___ category. The voltage at the connection point is 220V.

Designation of the limits of ownership according to the balance of the outgoing contacts of the power wire terminals of the switching equipment of the support (number, model):

The scope of responsibility of both parties is outlined in text or a table, followed by information about the installed devices (where they are equipped, what type, serial numbers, accuracy classes, when the last check was carried out, sealing number), a schematic representation of the balance sheet accessory.

Notes, document validity period, signatures, seal of the organization responsible for its preparation.

Download: The act of delimiting the boundaries of the balance sheet of the parties

When is INV-11 used?

Using the INV-11 form, an act is drawn up in which the inventory commission records information about expenses of future periods - those that are actually incurred one-time, but are expensed over several periods (months, years).

The form of the document in question was approved by Decree of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88. It is filled out in 2 copies. The first is sent to the accounting department, and the second remains at the disposal of the commission, which conducts the inventory. Representatives of the relevant commission, as well as the financially responsible person, sign both copies.

To fill out the INV-11 form, accounting records for account 97 and information obtained when checking this data during the inventory are used.

Responsibility of the parties

Clause 16.1 of the Rules states that users bear operational and balance responsibility for their site, within the boundaries defined by documents. The network company providing the services is responsible for the wires to the boundaries of the site, unless otherwise specified in the agreement between the parties.

Most often, conflict situations arise during accidents in areas that do not belong to the house. Most often, based on signed contracts, the responsibility for repairs falls on the management company. Sometimes reckless consumers sign contracts in which the responsibility for these engineering structures is assigned to homeowners associations and residential complexes, for which financing repairs is an additional burden and is not always possible.

However, management companies cannot, at their own discretion, determine the composition of the property common to the entire building. If, however, the supplier does not want to take on an additional piece of networks, you should apply to the local government and report ownerless property on the territory of the municipality. The administration must transfer it to the balance sheet of the RSO.

When is it necessary to obtain a statement of balance sheet ownership of electrical networks?

In fact, this document can be called a prescription that determines the technical condition of the site and the organizations responsible for it.
Regardless of the circumstances under which the connection to the electrical network is made, this act must be drawn up. It defines clear sections of network, equipment and installation that will fall within the area for which a specific organization is responsible. After registration, the document is assigned an individual number. If there is a need for re-registration, you will need to draw up a new document. All necessary data from the old act is entered here. You also need to know that the document does not have a specific validity period. If it does not specify a final period, the act can be considered unlimited. However, there are certain circumstances in which a deadline is clearly stated that determines the validity of the document. As a rule, it is tied to the period during which the supplier undertakes to provide a certain electrical power.

Features of the document

The separation of all communications occurs between consumers and service providers. For different communications, the form of the act of delimitation is different. Before you begin to draw up or sign an already drawn up document, you should study existing samples. A correctly drawn up act will help to avoid problems in the future.

The act is drawn up in three quantities:

To draw up an act, you must submit to the organizations providing electricity supply documents for the facility, permission to carry out construction work, and certificates of commencement of operation.

The act states:

• information about both parties who signed the electricity supply agreement;
• information about the location of consumers' real estate;
• maximum power;
• location of electrical networks;
• boundaries of responsibility for operation;
• balance sheet affiliation.

The document also states who should carry out the repair work. The presence of such an act will be a legal guarantee in the event of conflicts.

Main goals

The main purpose of drawing up an ARBP is to delineate the boundaries of areas of responsibility between the consumer and the organization supplying the resource.

The laws do not have a clear meaning of delimitation of balance sheet ownership. There is no clear explanation of how it should take place in reality. We have to rely on existing regulatory documents.

A conventional line is taken as the border, which separates the owner’s network from the general electrical network. For example, in a house with many apartments, networks that belong to common property are divided.

This is documented by signing an agreement between the parties and drawing up a corresponding act. In the event that it is not possible to reach agreement between the parties, the distinction will be made through the court. Most often this happens when the energy resource supplier unreasonably expands the consumer’s area of ​​responsibility.

Thus, separation is necessary so that each party knows exactly whose responsibility it is to maintain a particular section of electrical or other communications networks.

It should be clear who is responsible for repairs and restoration in the event of damage or failure. The act is also necessary when connecting a newly built property to communications.

The balance sheet, as a rule, corresponds to the contour of the external wall of the building. With mutual agreement, boundaries can be fixed differently.

The act makes it possible to determine areas that should be served by a specific organization. In the event of force majeure circumstances, the document will allow you to protect your rights. If drafted incorrectly, the act may be declared invalid. Then it is possible that many difficulties may arise.

Another purpose of the act is to use it for reporting the work of suppliers. For example, if costs are required to carry out the necessary activities, then the presence of an act will help justify them.

What you need

ARBP is necessary for both parties. If the resource organization did not take care of drawing it up, then the necessary documents should be sent to it with a statement about the need to obtain an act.

Such documents include:

1. A copy of the certificate of ownership.
2. Permission to construct the facility.
3. Certificate of commissioning.

Since there is no unified form for drawing up the act, employees of a company involved in the supply of resources can draw it up either in any form or according to a sample approved in their organization.

Regardless of the method of execution, it is necessary to follow the general rules for drawing up such documents that comply with office work standards.

The act can be divided into three parts:

The graphical diagram can be located in the main block or on a separate application. It is allowed to draw up this document on a regular sheet of paper by hand or typed on a computer. There should be no corrections on it. If necessary, it is better to write a new document. At the bottom there will be an imprint of the supplier company's seal. The act is signed by both parties.

Filling example

ARBP example:

Photo: Example of an act of delimitation of balance sheet ownership of electric networks

If necessary, the form can be supplemented with other information. On separate documents, designed as an attachment, you can provide information about subsubscribers, if any, and provide a graphical connection diagram.

Video: cost of work

Required documents

Documents required for drawing up the act:

1. Application for drawing up an ARBP.
2. A copy of the specifications for connecting receiving devices to the network company.
3. A copy of the specifications for the electricity metering unit.
4. Confirmation of the authority of the person signing the act.
5. Documents on the ownership of the object.
6. Layout of energy receiving devices.

What is needed to draw up an act

The deed is a document that allows both parties to protect their rights.
Often its design is carried out by a company that is a supplier of resources. However, if she did not do this, the document can be completed independently without any problems. You just need to contact the appropriate company. There is no need to use any mandatory form to draw up the document. This means you can fill out the form in free form. Some companies develop special templates for these purposes. You can fill it out on the computer or by hand.

Conventionally, the drafting of the act can be divided into several parts:

1. A “header” is filled in at the top, in which you need to indicate the full name of the document and the date of its preparation.
2. The main part contains all the detailed information about the participants between whom the agreement is being drawn up. As a rule, this is a supplier and a consumer. It also indicates which resources are supplied and the address. If necessary, additional characteristics specific to a particular object are added.
3. At the final stage, the parties are required to confirm all of the above information and indicate their consent to such a distinction. To do this, the parties affix signatures.

You also need to take into account that if the organization’s accounting policy provides for the use of stamps, they need to be affixed. The document must have three copies. The consumer and the supplier receive one each, the third copy is sent to the supervisory authority.

Where to obtain a statement of balance sheet ownership of electrical networks

To obtain this document, you must contact a special organization that is controlling in a particular area.
As a rule, an act is issued when connecting to the network. An official of the organization is responsible for issuing the document. Often this is the chief power engineer, who is obliged to monitor the serviceability of all electrical networks on the company’s balance sheet. In addition to the mandatory information, individual data is also indicated in each specific case. Information about the object that is being connected is entered here, specific boundaries are noted that determine the affiliation of a particular site with a specific organization.

The document must contain the technical characteristics of the object about which the act is being drawn up. They can be specified in the form of a list or table. If the need arises, you can add any additional information to the document. This is influenced by the characteristics of a particular object. When additional documentation is attached to the act, it must be indicated in a separate paragraph.

Standard pattern for power grids

Features of filling out the document

The act, which is drawn up in the INV-11 form, records:

• name of expenses of the future period;
• the total amount of relevant expenses;
• the date of occurrence of the relevant expenses and the period for their repayment;
• the amount of the estimated amount to be written off for each expense;
• the volume of write-offs already made and the balances of unwritten-off expenses as of the beginning of the inventory;
• the duration of the period between the inventory date and the moment expenses are incurred (in months);
• amounts to be written off as the cost of goods (per month or from the beginning of the year);
• the amount of the estimated balance of the relevant expenses, which is subject to repayment within the framework of a future period;
• amounts to be added or restored based on inventory results.

What costs are classified as deferred expenses?

According to the accounting regulations (clause 16 of PBU 2/2008), only two types of expenses can be classified as RBP:

• construction costs (as in the example above);
• software;

Other types of expenses that need to be written off as cost gradually can also be included in the RBP, but in this case the accountant must prove the validity of attributing expenses specifically to the RBP. In other words, he needs to prove that expenses must be incurred in order to receive income in the future.

Example . Engineering LLC is developing an improved surveillance camera. The following costs were incurred:

• remuneration of development engineers;
• production of prototypes;
• test work;
• rental of premises for work and testing;
• expenses for obtaining patents, certification and other documentation necessary to start production.

All these expenses can be included in deferred expenses, and after the start of mass production, the resulting amount can be evenly written off to the cost price.

Obviously, it is ineffective to include the costs incurred in the cost of other products or at a time in the cost of the first batch of video cameras. But if you evenly distribute the costs of engineering and survey work, say, over one or two years or one or two thousand manufactured products, it will be correct.

The same approach can be applied to

• developing a new confectionery product in a cookery or cafe;
• mastering a new service or work (new type of wall decoration, introduction of new equipment). In this case, personnel training costs can be included in the BPR.

The procedure for attributing expenses to the RBP must be specified in the accounting policy.

What is the price

Results

Form INV-11 is an act reflecting the results of verification of amounts written off as expenses over several periods. The result of such a check may be an additional write-off for expenses or the restoration of amounts in expenses of future periods.

Sources

• https://aktinfo.com/akt-razgranicheniya-balansovoj-prinadlezhnosti/
• https://assistentus.ru/forma/inv-11-akt-inventarizacii-rashodov-budushchih-periodov/
• https://xn—-8sbihapevvwmmb6n.xn--p1ai/akt-rbp-chto-eto.html
• https://rusfinancist.net/akt-razgranichenija-balansovoj-prinadlezhnosti-jelektrosetej-obrazec.html
• https://assistentus.ru/forma/akt-razgranicheniya-otvetstvennosti/
• https://arbatcredit.ru/inv-7-obrazets-zapolneniya/
• https://nalog-nalog.ru/buhgalterskij_uchet/vedenie_buhgalterskogo_ucheta/predusmotreno_li_dlya_zabalansovyh_schetov_provedenie_inventarizacii/
• https://nalog-nalog.ru/buhgalterskij_uchet/dokumenty_buhgalterskogo_ucheta/unificirovannaya_forma_inv11_blank_i_obrazec/