MDS 33 overhead.

Letter from Gosstroy of Russia
dated 20.03.2001 No. NZ-1311/10

On the procedure for applying the Guidelines for determining the amount of estimated profit in construction

The Gosstroy of Russia, by resolution No. 15 of February 28, 2001, approved, in agreement with the Ministry of Finance of Russia and the Ministry of Economic Development of Russia, "Guidelines for determining the amount of estimated profit in construction" (MDS 81-25.2001) with entry into force on March 1, 2001.
At the same time, the “Guidelines for determining the amount of estimated profit in the formation of free prices for construction products” (letter of the Ministry of Construction of Russia dated 10.30.92 No. BF-906/12) and section 3 of the “Guidelines for determining the amount of overhead costs and estimated profit in construction, carried out in the regions of the Far North and areas equated to them "(MDS 81-5.99).

For construction projects financed at the expense of own funds of enterprises, organizations and individuals, the provisions of the Guidelines are advisory in nature.
In connection with incoming requests related to the release of "Guidelines for determining the amount of estimated profit in construction," the Gosstroy of Russia announces the procedure for applying the estimated profit standards when recalculating the estimated documentation and calculating for the work performed.
For construction projects, the estimate documentation for which was approved prior to the issuance of this resolution, the balance of the estimated cost of construction and installation work on construction projects passing to 2001 as of March 1, 2001, as well as the full estimated cost of construction and installation work on construction sites newly started in 2001 and subsequent years.
The cost of work to be performed by contractors after March 1, 2001, as well as payments for the work performed, are determined using the newly approved norms of estimated profit.
In cases where the amounts provided for in the estimates are exhausted, customers can use for this purpose a reserve of funds for unforeseen work and costs or savings under other budget items.
In the absence of these sources, the necessary additional funds are included in the estimated construction cost in the manner prescribed by clause 3.5.9.2 of the "Guidelines for determining the cost of construction products on the territory of the Russian Federation" (MDS 81-1.99).

Deputy Chairman N.V. Zatsarinsky

STATE COMMITTEE OF THE RUSSIAN FEDERATION
FOR CONSTRUCTION AND HOUSING AND UTILITY COMPLEX
(Gosstroy of Russia)

METHODOLOGICAL INSTRUCTIONS
BY DETERMINING THE VALUE OF THE ESTIMATED PROFIT IN CONSTRUCTION

MDS 81-25.2001

APPROVED by the Decree of the Gosstroy of Russia No. 15 dated February 28, 2001

INTRODUCED by the Department of Pricing and Estimated Rationing in Construction and the Housing and Communal Complex of the Gosstroy of Russia.

ADOPTED AND PUT INTO EFFECT on 03/01/2001 by the Decree of the Gosstroy of Russia dated 02/28/2001 No. 15

INSTEAD OF Guidelines for determining the amount of estimated profit in the formation of free prices for construction products (letter of the Ministry of Construction of Russia dated 10.30.92 No. BF-906/12) and section 3 of the Guidelines for determining the amount of overhead costs and estimated profit in construction carried out in the regions of Krainy North and areas equated to them (MDS 81-5.99).

These Methodological Guidelines are intended for a wide range of specialists involved in the issues of estimated rationing and pricing in construction.

DEVELOPED by the Interregional Center for Pricing in Construction and the Building Materials Industry of the Gosstroy of Russia (Head - I.I. Dmitrenko, responsible executor - G.P. Shpunt), State Academy for Professional Retraining and Advanced Training of Executives and Specialists in the Investment Sphere (GASIS) of the Ministry of Education of the Russian Federation (G.M. Khaikin, I.G. Tsirunyan) and SE Krasnodar Regional Center for Pricing in Construction “Kubanstroytsena” (I.A. Krupenina).

REVIEWED by the Department of Pricing and Estimated Rationing in Construction and the Housing and Communal Complex of the Gosstroy of Russia (Editorial Committee: V.A. Stepanov - Head, G.A. Shanin, T.L. Grishchenkova, V.V. Safonov, A.V. Belov .) and at a meeting of the Interdepartmental Commission (working group) under the Gosstroy of Russia on the development of documents on pricing in construction.

Technical editor V.I.Shamenkov

INTRODUCED Amendment in accordance with the Letter of the Federal Agency for Construction and Housing and Communal Services of November 18, 2004 No. AP-5536/06

INTRODUCTION

“Guidelines for determining the estimated profit in construction. MDS 81-25.2001 ”(hereinafter the Methodological Instructions) determine the principles and procedure for calculating the estimated profit when forming the estimated cost of construction.
The Methodological Guidelines are used to determine the initial (starting) price of construction products when developing tender documentation for holding tenders for placing contracts for the performance of works and provision of services in construction and contractual prices for construction products established on the basis of negotiations with contractors.
The Guidelines take into account the provisions contained in the Civil Code of the Russian Federation, the Federal Law of the Russian Federation “On Investment Activities in the Russian Federation Carried out in the Form of Capital Investments”, the Tax Code of the Russian Federation, Standard Guidelines for Planning and Accounting for the Cost of Construction Works (approved by the Ministry of Construction of the Russian Federation on December 4, 1995 No. BE-11-260 / 7), Methodological recommendations for the development of the pricing policy of an enterprise (order of the Ministry of Economy of the Russian Federation No. 118 of October 1, 1997), as well as in the current regulations on accounting and other documents, according to Appendix 1.
The Methodological Guidelines have been approved by the Russian Ministry of Finance (letter No. 06-10-24/31 dated January 30, 01) and the Russian Ministry of Economic Development (letter No. ША-681/05 dated December 15, 2000).
The provisions given in the Guidelines are obligatory for all enterprises and organizations, regardless of ownership and form of ownership, carrying out capital construction at the expense of the federal budget, budget funds of the constituent entities of the Russian Federation, state loans received under state guarantees, other funds received as state funds. support, unless otherwise provided by the relevant administrative documents of the Government of the Russian Federation.
For construction projects financed at the expense of own funds of enterprises, organizations and individuals, the provisions of this document are advisory in nature.
The provisions of the Guidelines apply to work performed by the economic method, as well as to the objects of major repairs of buildings and structures by industry.
The Guidelines take into account the requirements and provisions of legal and regulatory documents as of February 1, 2001.
Comments and suggestions for further improvement of the Guidelines should be sent to:
117987, Moscow, GSP-1, st. Stroiteley 8, building 2, Department of Pricing and Estimated Rationing in Construction and Housing and Communal Complex of Gosstroy of Russia.

1. GENERAL PROVISIONS

1.1. The guidelines are intended to determine the estimated profit:
- investors (customers-developers) when drawing up investor estimates for evaluating investment programs (projects), when preparing a contract to be concluded, incl. in contract bidding and determination of contract prices in cases of their formation on the basis of negotiations between customers and contractors;
- contractors when preparing price proposals for competitive bidding;
- design organizations in the development of estimate documentation.
The estimated profit as part of the estimated cost of construction products is funds intended to cover the costs of contractors for the development of production and material incentives for employees.
Estimated profit is a normative part of the cost of construction products and is not included in the cost of work.
1.2. As part of the estimated profit standard, the costs of:
- certain federal, regional and local taxes and fees, including corporate income tax, property tax, corporate and organizational income tax at rates set by local governments in the amount not exceeding 5 percent;
- expanded reproduction of contracting organizations (modernization of equipment, reconstruction of fixed assets);
- material incentives for employees (material assistance, carrying out measures to protect health and recreation that are not directly related to the participation of employees in the production process);
- organization of assistance and free services to educational institutions.
1.3. The costs that are not taken into account in the estimated profit standards are given in Appendix 2.
1.4. As a basis for calculating the estimated profit, the amount of funds for the remuneration of workers (builders and machine operators) at current prices as part of the estimated direct costs is taken.
The procedure for determining the amount of funds for the remuneration of workers is given in the “Guidelines for determining the cost of construction on the territory of the Russian Federation MDS 81-1.99”, Appendix 4.
1.5. Estimated profit is determined using:
- industry-wide standards established for all performers of work;
- standards for the types of construction and installation works;
- an individual standard developed (in some cases) for a particular contractor.
The decision to choose the option for calculating the estimated profit is made by the investor (customer-developer) and the contractor on an equal basis.

2. PROCEDURE FOR DETERMINATION AND APPLICATION OF STANDARDS OF ESTIMATED PROFIT

2.1. When determining the estimated cost of construction and installation works, the industry-wide standard of estimated profit is 65% of the amount of funds for the wages of workers (builders and machine operators) and is used to perform general economic calculations in the investment area.
2.2. The industry-wide standard for estimated profit as part of the estimated cost of repair and construction work is 50% of the amount of funds for the remuneration of workers (builders and machine operators).
2.3. It is more expedient to apply industry-wide standards of estimated profit for the development of investor estimates, a feasibility study of projects and determining the initial (starting) price of the subject of the tender during contract bidding.
By agreement between the customer-developer and the contractor, the specified norms of estimated profit can be applied at the stage of development of working documentation and payments for the work performed.
2.4. When determining the estimated cost of construction and installation works at the stage of development of working documentation and calculations for the work performed, the estimated profit standards for the types of construction and installation works are applied.
These standards are given in Appendix 3.
2.5. In connection with the release of new legislative and regulatory acts, the Gosstroy of Russia periodically adjusts industry-wide standards for estimated profit and standards for types of construction and installation work.
2.6. In cases where the conditions for the production of work differ from those accepted in the average standards and the profit calculated on the basis of industry-wide standards does not cover the costs of the contractor for the development of production and material incentives for employees, in agreement with the customer-developer, it is recommended to develop and apply an individual standard of estimated profit (for with the exception of construction projects financed from the federal budget).
2.7. Changes and additions to the standards approved by the Gosstroy of Russia are not allowed.

3. PROCEDURE FOR CALCULATION OF AN INDIVIDUAL RATE OF ESTIMATED PROFIT

3.1. When calculating individual standards, the current legislative and regulatory documents regulating the size of standardized items, as well as data from state statistical reporting and accounting are used.
Individual standards of estimated profit are determined on the basis of calculations by contractors, carried out by calculating according to the cost items given in clause 1.2.
3.2. When determining the amount of funds under the item “Modernization of equipment, reconstruction of fixed assets”, it is necessary to analyze indicators characterizing the property status of contractors (the share of fixed assets in assets, the share of the active part of fixed assets) and the actual state of fixed production assets (renewal and disposal, coefficient depreciation, availability of working capital, etc.).
The amount of funds under the specified item is determined by calculation based on the data of the business plan for the investment development of the organization and accounting on the costs of the contractor for these purposes in the previous period.
3.3. The amount of funds associated with material incentives for employees should be determined on the basis of data from contractors for the previous period, reflected in the appendix to the balance sheet.
The annex reflects cash payments and incentives not related to the production of products, performance of work, provision of services, including:
- expenses for certain types of remuneration in addition to those provided for in labor agreements (contracts);
- material assistance (including free of charge) to employees for participation in the mortgage lending system or for partial repayment of a loan granted for individual housing construction and other social needs;
- payment of the difference in cost when selling goods (works and services) at preferential prices (below market prices) to employees of the organization;
- payment for vouchers for treatment or recreation, excursions or travel, classes in sports sections, circles or clubs, visits to cultural and entertainment or physical culture (sports) events, as well as other similar payments.
These payments and monetary incentives include accruals of the unified social tax in accordance with the current legislation, from the amount of planned funds for the provision of material assistance to workers and employees, etc.
3.4. For costs determined in accordance with paragraphs. 3.2., 3.3., taxes are charged in accordance with the current legislation.
3.5. Income tax is determined in accordance with the calculated indicators for each item included in the calculation of the planned estimated profit.
3.6. The property tax is calculated on the basis of data on fixed assets used in the construction and installation works, as well as planned funds for their acquisition and modernization.
3.7. The calculation of the individual rate of estimated profit is carried out according to the formula:
(1)
where: Ni - the rate of individual profit, in percent;
Пп - the amount of profit determined by the calculation for the envelope contractor, thousand rubles;
Z - the amount of funds for the remuneration of workers (builders and machine operators as part of direct costs), thousand rubles.

4. PROCEDURE FOR ACCRUING THE ESTIMATED PROFIT WHEN PREPARING THE ESTIMATE DOCUMENTATION

4.1. When compiling local estimates (estimates) without dividing into sections, the estimated profit is accrued at the end of the calculation (estimate), and when forming by sections - at the end of each section and in general according to the estimate calculation (estimate).
4.2. The procedure for calculating the estimated profit standard in the estimate documentation depends on the method for determining the estimated cost of construction products and the design stages.
4.3. When determining the estimated cost of construction products at the current price level, the value of the estimated profit can be determined by the formulas:
at the project stage:
, (2)

(3)
where: P - the value of the estimated profit, thousand rubles;
Z - the amount of funds for the remuneration of construction workers and machine operators, taken into account as part of the direct costs of the local estimate calculation (estimate), thousand rubles;
Nz - the industry-wide standard of estimated profit, established for the wage fund of workers (builders and machine operators) as part of direct costs;
Hcni - the rate of estimated profit for the i-th type of construction and installation works, given in Appendix 3, as a percentage;

4.4. When applying the base-index method, the estimated profit is determined by the formulas:
at the project stage:
(4)
at the stage of “working documentation”:
(5)
where: Zb - the amount of funds for the remuneration of construction workers and machine operators, taken into account as part of the direct costs of the local estimate calculation (estimate), compiled using the estimated norms and prices of the base level, thousand rubles;
Zci and Zmi are the total estimated wages (basic wages) of construction workers and machine operators for the i-th type of work, thousand rubles;
Iot - the index of the current level of funds for wages in construction in relation to the level of wages (the main estimated wages of workers), taken into account by the estimated norms and prices of the base level;
n is the total number of types of work on this object.
4.5. When determining the cost of construction and installation work performed by individual entrepreneurs (individuals) under household or construction contracts, it is recommended that the estimated profit be determined according to an individual rate agreed with the customer.

5. ORGANIZATION OF WORK TO DETERMINE STANDARDS OF ESTIMATED PROFIT

5.1. General methodological guidance on the development of estimated profit standards is carried out by the Department of Pricing and Estimated Rationing in Construction and the Housing and Communal Complex of the Gosstroy of Russia (hereinafter referred to as the Pricing Department).
5.2. The development of industry-wide standards, as well as standards for the types of construction and installation work, is carried out by organizations - developers, determined by the Pricing Department.
The developed draft standards of estimated profit are considered by the Interdepartmental Commission (working group) for the development of documents on pricing in construction (MVK) of the Gosstroy of Russia.
Taking into account the results of consideration at the IAC, the developing organizations make appropriate adjustments to the draft standards.
The corrected standards are submitted to the Pricing Department, which, after the final examination, submits them for approval in the prescribed manner.
5.3. The development of individual standards for individual contractors is carried out directly by contractors or regional centers for pricing in construction (RCCC), design and other organizations on the basis of concluded contracts for the performance of these works. The developed projects of individual norms of estimated profit are transferred by the contractor to the customer-developer for consideration and examination. On the basis of expert opinions, the development organizations make appropriate adjustments to the projects of individual estimated profit rates and transfer them to the customer-developer for approval.
5.4. In the case of economic feasibility, which must be confirmed by the construction organization project (POS), it is allowed to include the costs associated with the infrastructure of construction and installation organizations and the development of the production base (Appendix 2, clause 3) in Chapter 9 “Other Works and Costs” of the consolidated estimate construction costs and contractual prices based on the calculation agreed with the customer-developer.

Attachment 1

List of legislative and regulatory documents used in the preparation of the "Guidelines for determining the amount of estimated profit in construction"

1. Tax Code of the Russian Federation (Part One) dated July 31, 1998 No. 146-FZ (as amended on March 30, July 9, 1999, January 2, 2000).
2. Federal Law No. 147-FZ of July 31, 1998 “On the Enactment of Part One of the Tax Code of the Russian Federation” (as amended on July 9, 1999).
3. Federal Law of August 5, 2000 No. 118-FZ “On the Enactment of Part Two of the Tax Code of the Russian Federation and Amendments to Certain Legislative Acts of the Russian Federation on Taxes”.
4. Law of the Russian Federation of October 18, 1991 No. 1759-1 “On Road Funds in the Russian Federation” (with amendments and additions of December 25, 1992, July 1, November 11, 1994, June 23, August 22, December 27, 1995, February 26, May 26, 1997, March 28, June 27, December 29, 1998, February 10, April 12, May 4, 1999).
5. Law of the Russian Federation of December 13, 1991 No. 2030-1 “On Corporate Property Tax” (with amendments and additions of July 16, December 22, 1992, March 6, June 3, 1993, November 11, 1994 ., April 25, June 23, August 22, 1995, January 8, 1998, February 10, May 4, 1999).
6. Law of the Russian Federation of December 27, 1991 No. 2118-1 “On the Fundamentals of the Tax System in the Russian Federation” (as amended on July 16, December 22, 1992, May 21, 1993, July 1, 1994, July 21, 1997, July 31, October 22, November 18, December 29, 1998, February 10, June 17, July 8, 1999) in part of Articles 18, paragraph 2 and Art. 19,20,21.
7. Law of the Russian Federation of December 27, 1991 No. 2116-1 “On the income tax of enterprises and organizations” (with amendments and additions of July 16, December 22, 1992, August 27, 1993, October 27, November 11 , December 3, 1994, April 25, June 23.26, November 30, December 27.31, 1995, December 14, 1996, January 10, June 28, 1997, July 31, December 29, 1998, January 6, February 10, March 3, 31, May 4, 1999, Resolution of the Constitutional Court of the Russian Federation dated October 28, 1999 No. 14-P).
8. Federal Law of June 19, 2000 No. 82-FZ “On the Minimum Wage”.
9. Decree of the Government of the Russian Federation of August 5, 1992 No. 552 “On approval of the Regulations on the composition of the costs of production and sale of products (works, services) included in the cost of products (works, services), and on the procedure for generating financial results taken into account when taxing profits” (as amended and supplemented on July 26, July 1, November 20, 1995, March 21, October 14, November 22, 1996, March 11, December 31, 1997, May 27, 5.6, September 11, 1998, June 26, July 12, 1999, May 31, 2000).
10. “Standard guidelines for planning and accounting for the cost of construction work”, approved by the Ministry of Construction of the Russian Federation on December 4, 1995 No. BE-11-260 / 7 (as amended on August 14, 1997).
11. Instruction of the Ministry of Taxes and Duties of the Russian Federation dated June 15, 2000 No. 62 “On the Procedure for Calculating and Paying the Profit Tax of Enterprises and Organizations to the Budget”.
12. Letter of the State Tax Service of the Russian Federation dated April 2, 1996 No. 07-3-08/112 “On the income tax of privatized enterprises and organizations”.
13. Letter of the State Tax Service of the Russian Federation dated January 6, 1997 No. 02-4-07/1 “On the income tax of enterprises and organizations”.
14. Letter of the Department of Tax Reforms of the Ministry of Finance of the Russian Federation dated June 24, 1997 No. 04-02-14 “On the list of costs included in the cost of production when forming costs for profit”.
15. Letter of the State Tax Service of the Russian Federation dated October 27, 1998 No. ШС-6-02/768 “Methodological recommendations on certain issues of profit taxation” (as amended on July 12, 1999).
16. Letter of the Ministry of Taxation of the Russian Federation of January 17, 2000 No. 02-1-16/2 “On the taxation of profits received by a participant in a joint activity”.
17. Letter of the Department of Tax Policy of the Ministry of Finance of the Russian Federation dated February 14, 2000 No. 04-02-05/2 “On Taxation of Exchange Rate and Amount Differences”.
18. Order of the Ministry of Finance of the Russian Federation dated December 9, 1998 No. 60 n “On Approval of the Regulations on Accounting Accounting Policy of the Organization” PBU 1/98” (as amended and supplemented on December 30, 1999).
19. Order of the Ministry of Finance of the Russian Federation dated July 6, 1999 No. 43 n “On Approval of the Accounting Regulations “Accounting Statements of an Organization” PBU 4/99”.
20. Order of the Ministry of Finance of the Russian Federation of July 29, 1998 No. 34n “On Approval of the Regulation on Accounting and Accounting in the Russian Federation” (as amended and supplemented on December 30, 1999, March 24, 2000).
21. Order of the Ministry of Finance of the Russian Federation dated January 13, 2000 No. 4n “On Forms of Accounting Statements of Organizations”.
22. Order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 32n “On Approval of the Regulation on Accounting “Income of the Organization” PBU 9/99” (as amended and supplemented on December 30, 1999).
23. Order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 33n “On Approval of the Regulations on Accounting “Organization Expenses” PBU 10/99” (as amended and supplemented on December 30, 1999).
24. Order of the Ministry of Finance of the Russian Federation dated June 15, 1998 No. 25n “On approval of the Accounting Regulation “Accounting for inventories” PBU 5/98” (as amended and supplemented on December 30, 1999, March 24, 2000 ).
25. Order of the Ministry of Finance of the Russian Federation dated September 3, 1997 No. 65n “On Approval of the Regulations on Accounting “Accounting for Fixed Assets” PBU 6/97” (as amended and supplemented on March 24, 2000).
26. Order of the Ministry of Finance of the Russian Federation dated January 10, 2000 No. 2n “On Approval of the Accounting Regulation “Accounting for Assets and Liabilities Denominated in Foreign Currency” PBU 3/2000”.
27. Instruction of the State Tax Service of the Russian Federation of June 8, 1995 No. 33 “On the procedure for calculating and paying the tax on property of enterprises to the budget” (as amended and supplemented on July 12, October 9, 1995, May 29, June 13, 1997 , April 2, 1998).
28. Order of the Ministry of Taxation of the Russian Federation dated November 15, 2000 No. BG-3-04/389 “On Amendments to the Instruction of the State Tax Service of Russia dated June 8, 1995 No. 33 “On the Procedure for Calculating and Paying Enterprise Property Tax to the Budget”.
29. Instruction of the Ministry of Taxation of the Russian Federation dated April 4, 2000 No. 59 “On the procedure for calculating and paying taxes received by road funds”.
30. Order of the Ministry of Taxes of the Russian Federation dated October 20, 2000 No. BG-3-03 / 361 “On Amending the Instruction of the Ministry of Taxes of Russia dated 04.04.2000 No. 59 “On the Procedure for Calculating and Paying Taxes Received into Road Funds”.
31. “The procedure for determining fees and their maximum amounts for environmental pollution, waste disposal, other types of harmful effects”, approved by the Decree of the Government of the Russian Federation of August 28, 1992 No. 632.
32. Basic standards for payment for emissions, discharges of pollutants into the environment and waste disposal, approved by the Ministry of Natural Resources of the Russian Federation on November 27, 1992 (as amended and supplemented on August 18, 1993).
33. Letter of the Ministry of Finance of the Russian Federation of December 22, 1992 No. 9-5-12 and the Ministry of Natural Resources of the Russian Federation of December 21, 1992 No. 04-04 / 72-6344 “The procedure for sending enterprises, institutions, organizations, citizens, foreign legal entities and citizens of funds to state off-budget environmental funds” (as amended and supplemented on May 23, 1995, August 11, 1997).
34. Decree of the Plenum of the Supreme Arbitration Court of the Russian Federation of October 21, 1993 No. 22 “On Certain Issues in the Practice of Applying the Law of the RSFSR “On Environmental Protection” (as amended and supplemented on April 10, 2000).

Annex 2

Costs not taken into account in the estimated profit standards

1. Costs that do not affect the production activities of the contractor,
including on the:
- charitable contributions;
- development of social and communal services;
- voluntary donations to election funds;
- bonuses for non-production workers;
- payment of additional (in excess of the established duration) vacations;
- Allocation of one-time allowances to employees retiring, supplements to pensions;
- compensation for the cost of meals in canteens and buffets;
- fares in public transport;
- reimbursement of expenses in excess of the established norms when sending workers to perform installation, adjustment and construction work, for the mobile and traveling nature of their activities, for the production of work on a rotational basis;
- payment for subscriptions to newspapers and magazines;
- payment of travel expenses in excess of the established norms;
- insurance of personnel of construction organizations (except for compulsory social insurance and provision of medical insurance);
- to create joint ventures;
- purchase of shares, bonds and other securities, costs associated with the issuance and distribution of securities;
- the content of the management apparatus of associations, associations, concerns and other higher management bodies;
- repayment of loans from commercial banks and payment of interest on them, as well as on deferred and overdue loans (in excess of the amounts at the discount rate of the Central Bank of Russia);
- partial repayment of a bank loan to employees for housing construction, for acquiring a household;
- payments for exceeding the maximum allowable emissions of pollutants;
- maintenance of educational institutions, which are on the balance sheet of construction organizations;
- Maintenance of subsidiary agriculture;
- other expenses incurred at the expense of the organization's own funds.

2. Costs associated with the replenishment of working capital
The procedure for replenishing these funds is provided for when concluding work contracts, including advancing work or obtaining a bank loan for the purchase of materials, products and structures.

3. Costs associated with the infrastructure of the construction and installation organization
These include:
- maintenance of facilities and institutions of healthcare, public education, culture and sports, children's preschool institutions, children's holiday camps, housing stock, which are on the balance sheet of construction and installation organizations, as well as covering expenses with the participation of organizations;
- construction of residential and other non-industrial facilities;
- technical re-equipment, reconstruction, expansion and construction of new production facilities.

Notes:
1. When determining the estimated cost of repair work similar to technological processes in new construction (including the erection of new structural elements in a building under repair), using the collections TER-2001 (FER-2001), the estimated profit standards should be applied with a coefficient of 0.85.
2. For organizations using the simplified taxation system, the estimated profit standards are applied with a coefficient of 0.9.

(Revised edition, Rev. 2004)

Note:
For organizations using the simplified taxation system, the estimated profit standards are applied with a coefficient of 0.9.

(Introduced additionally, Rev. 2004)

STATE COMMITTEE OF THE RUSSIAN FEDERATION
FOR CONSTRUCTION AND HOUSING AND UTILITY COMPLEX
(Gosstroy of Russia)

Guidelines for determining the amount of overhead costs in construction

MDS 81-33.2004

DEVELOPED Interregional Center for Pricing in Construction and Building Materials Industry of the State Construction Committee of Russia (V.P. Shuppo, G.P. Shpunt) with the participation of GASIS (I.G. Tsirunyan).

CONSIDERED Department of Pricing and Estimated Rationing of the Gosstroy of Russia (V.A. Stepanov, I.Yu. Nosenko).

CONSIDERED and approved at a meeting of the Scientific and Technical Council of the Gosstroy of Russia (minutes of December 11, 2003 No. 01-NS-17/3).

SUBMITTED FOR APPROVAL Department of Pricing and Estimated Rationing of the Gosstroy of Russia.

ACCEPTED AND INTRODUCED from January 12, 2004 by the Decree of the Gosstroy of Russia dated January 12, 2004 No. 6

IN REPLACEMENT"Guidelines for determining the amount of overhead costs in construction" MDS 81-4.99, put into effect by the Decree of the Gosstroy of Russia dated December 17, 1999 No. 76.

Responsible executor - G.P. Sheet pile Technical editor - L.Ya. Podyniglazova

Computer layout - V.I. Shamenkov

INTRODUCTION

These Guidelines determine the procedure for calculating the amount of overhead costs when calculating the estimated cost of construction products.

The provisions given in the Guidelines are recommended for use by organizations, regardless of departmental affiliation and forms of ownership, carrying out construction with the involvement of funds from the state budget of all levels and state extra-budgetary funds, as well as extra-budgetary sources of funding.

The guidelines contain basic information about the system of overhead costs that has developed in the Russian Federation in the conditions of market relations.

The Guidelines take into account the provisions contained in the Civil Code of the Russian Federation, the Federal Law of the Russian Federation "On investment activities in the Russian Federation carried out in the form of capital investments", the Tax Code of the Russian Federation, the Guidelines for planning and accounting for the cost of construction work, as well as in current regulatory acts on accounting and other documents listed in Appendix 1.

The methodological guidelines include general provisions for determining the amount of overhead costs in construction, calculating individual rates and applying overhead rates.

The provisions of this document also apply to the facilities for the overhaul of buildings and structures of all sectors of the national economy, taking into account the features reflected in the relevant methodological documents of the Gosstroy of Russia.

Comments and suggestions for further improvement of the Guidelines should be sent to:

117987, Moscow, GSP-1, st. Builders, 8, building 2, Department of pricing and estimated rationing of the Gosstroy of Russia.

1. GENERAL PROVISIONS

1.1. The guidelines are intended to determine the amount of overhead costs:

Investors (customers-developers) when drawing up investor estimates for evaluating investment programs (projects), when preparing a contract to be concluded, incl. in contract bidding and determination of contract prices in cases of their formation on the basis of negotiations between customers and contractors;

Contractor organizations in the preparation of price proposals for competitive bidding and settlements for the work performed;

Design organizations in the development of estimate documentation.

1.2. Overhead costs, as part of the estimated cost of construction and installation works, are a set of costs associated with the creation of the necessary conditions for the implementation of construction, repair, construction and commissioning works, as well as their organization, management and maintenance.

1.3. The estimated standard value of overhead costs reflects the industry average socially necessary costs that are part of the price of construction products.

1.4. To determine the cost of construction at various stages of the investment process, it is recommended to use a system of overhead costs, which, according to their functional significance and scope of application, are divided into the following types:

Enlarged standards for the main types of construction;

Standards for the types of construction, installation and repair and construction works;

Individual norms for a specific construction and installation or repair and construction organization.

1.5. Overhead costs are normalized in an indirect way as a percentage of the estimated costs for the remuneration of workers (builders and machine operators) as part of direct costs.

The procedure for determining the amount of estimated costs for the remuneration of workers is given in Appendix 2.

2. ORGANIZATION OF THE DEVELOPMENT OF REGULATIONS FOR OVERHEAD COSTS

2.1 General methodological guidance on the development of overhead costs is carried out by the Department of Pricing and Estimated Rationing of the Gosstroy of Russia (hereinafter referred to as the Pricing Department).

2.2 The development of consolidated standards for the main types of construction and standards for the types of construction and installation work is carried out by development organizations determined by the Pricing Department.

The developed draft standards for overhead costs are considered by the Interdepartmental Commission (Working Group) for the development of documents on pricing in construction (MVK) of the Gosstroy of Russia.

Taking into account the results of consideration at the IAC, the developing organizations make appropriate adjustments to the draft standards.

The corrected standards are submitted to the Pricing Department, which, after the final examination, submits them for approval in the prescribed manner.

2.3. The development of individual standards for specific construction and installation or repair and construction organizations is carried out by contractors (corporations, joint-stock companies, concerns, associations, etc.) or regional centers for pricing in construction (RCCS) on the basis of contracts concluded with contractors for the performance of these works .

The developed drafts of individual overhead rates are transferred by the contractor to the customer for consideration and appropriate examination.

On the basis of expert opinions, the development organizations make appropriate adjustments to the draft individual overhead rates and transfer them to the customer for final approval.

3. ORDER OF DEVELOPMENT OF REGULATIONS FOR OVERHEAD COSTS

3.1. Aggregate standards for the main types of construction are determined on the basis of an analysis of data from the federal state statistical observation on the costs of production and sale of products (works, services) in the industry as a whole and the structure of contract work performed by the main types of construction.

The system of these standards consists of 10 types and is given in Appendix 3.

It is advisable to use the aggregated overhead costs for the main types of construction for the development of investor estimates and at the stage of preparing tender documentation for contract bidding.

3.2. Standards for overhead costs by types of construction, installation and repair and construction works are developed on the basis of an analysis of data from the federal state statistical observation on the costs of production and sale of products (works, services) for individual specialized representative organizations, taking into account the structure of estimated direct costs in the estimated cost of construction , installation, repair and construction and special construction works, determined on the basis of the estimate and regulatory framework of 2001.

The system of these standards consists of 86 types and is given in Appendices 4 and 5.

Standards for overhead costs by types of construction and installation works should be applied at the stage of development of working design and estimate documentation, as well as when paying for the work performed.

3.3. Standards for overhead costs by types of construction, construction, repair and construction and installation works have been developed without taking into account the regions of the Far North and areas equated to them. The procedure for calculating the amount of overhead costs in these areas is given in the Guidelines for determining the amount of overhead costs in construction carried out in the regions of the Far North and areas equated to them (MDS 81-34.2004), approved by the Decree of the Gosstroy of Russia dated 12.01.2004 No. 5.

3.4 Aggregated norms of overhead costs by types of construction and norms of overhead costs by types of construction, installation works and repair and construction may be adjusted by the authorized federal executive body in connection with the publication of new legislative and regulatory acts, as well as based on the results of observations and analysis of actual costs for invoices expenses of construction organizations.

3.5. Individual overhead costs of contractors are determined on the basis of the estimated costs required for the management, organization and maintenance of the construction process, and must take into account the actual conditions of a particular construction, which differ from the average ones provided for in the aggregated overhead costs.

3.6. It is advisable to calculate individual overhead costs using the item-by-item calculation method, which provides for the calculation of the mass of overhead costs for specific contractors using the calculation and analytical method for cost items, attributing it to the wage fund of construction workers and machine operators.

The list of overhead cost items in construction is given in Appendix 6.

Of the five sections provided for in the said List, the calculation of the overhead rate does not take into account the cost items of Section V “Costs not included in the overhead rates, but attributable to overhead costs”.

These include:

Work-related disability benefits paid to employees on the basis of court decisions;

Taxes, fees, payments and other mandatory deductions made in accordance with the procedure established by law (with the exception of deductions for the unified social tax);

The costs of payments (insurance premiums) for voluntary insurance in accordance with the procedure established by the legislation of the Russian Federation, means of transport (water, air, land), civil liability property of organizations - sources of increased danger, civil liability of carriers, professional liability, voluntary insurance against accidents cases and illnesses, as well as health insurance;

The cost of transporting employees living at a distance of more than 3 kilometers from their place of work to their place of work and back by road (own or rented), if municipal or suburban transport is not able to ensure their transportation and it is not possible to organize transportation by organizing special urban passenger routes transport; additional costs associated with attracting, on a contractual basis with local executive authorities, the funds of a construction organization to cover the costs of transporting employees by ground, urban public transport routes (except for taxis), in excess of the amounts determined based on the current tariffs for the relevant modes of transport;

Additional costs associated with the implementation of contract work on a rotational basis;

Costs for relocation of construction organizations and their divisions to other construction sites;

The costs provided for by the legislation of the Russian Federation associated with the recruitment of labor, including payment for graduates of secondary vocational schools and young professionals who graduated from a higher or secondary specialized educational institution, travel to the place of work, as well as vacations before starting work;

Additional expenses associated with the use of student groups, military construction units and other contingents in the construction of facilities (made in accordance with the current legislation of the Russian Federation);

Expenses for carrying out special measures to ensure normal working conditions (to combat radioactivity, silicosis, malaria, midges, encephalitis mites, etc.);

Costs associated with sending workers to perform construction, installation and special construction work. For taxation purposes, these costs are accepted in the amounts established by the legislation of the Russian Federation;

Current costs associated with the maintenance and operation of environmental funds (treatment facilities, ash collectors, filters and other environmental facilities), wastewater treatment and other types of current environmental costs;

Other expenses reimbursed by customers in accordance with applicable laws and regulations.

The indicated costs in the financial statements are included in the item “Overhead costs”, and in the estimate documentation they are included in chapter 8 “Temporary buildings and structures” and chapter 9 “Other work and costs” of the consolidated estimate calculation of the cost of construction.

3.7. Item-by-item costing when calculating an individual overhead rate should be carried out:

For normalized cost items - on the basis of existing legislative and regulatory documents regulating their value;

For non-standardized cost items - in accordance with the accounting data of contractors.

3.8. When calculating the individual overhead rate, it is necessary to analyze the annual data of the federal state statistical observation on the costs of production and sale of products (works, services) in the form 5-z, approved by the Decree of the State Statistics Committee of Russia dated 09.09.2003 No. 82.

3.9. For an expert assessment of expenses by overhead items, it is recommended to use the data on the itemized structure of overhead costs by elements, as well as on the average industry structure of overhead costs, given in Appendixes 8 and 9. These data are for reference only and cannot be used to calculate the individual overhead rate.

3.10. When calculating the individual overhead rate, overhead (shop) expenses of auxiliary, auxiliary production, service and other farms that are on an independent (separate) balance sheet or as part of subdivisions of contracting organizations should not be taken into account.

These costs are included in the cost of products or services of these farms.

3.11. When developing individual overhead costs, it must be taken into account that, in accordance with the provisions on the relationship between the general contractor organizations and the subcontractor, provided for by the construction contract concluded between them, the subcontractor transfers, at the expense of overhead costs, a fee to the general contractor to cover administrative and business expenses related to the provision of technical documentation and coordination of work, acceptance and delivery of work, material and technical supply, provision of fire and watch guards, safety measures, temporary (not title) buildings and structures, etc. At the same time, the subcontractor assigns the amount of deductions to the indicated overhead items, and the general contractor accordingly reduces similar expenses.

4. APPLICATION OF REGULATIONS OF OVERHEAD COSTS IN THE PREPARATION OF ESTIMATE DOCUMENTATION FOR THE CONSTRUCTION OF FACILITIES AND PAYMENTS FOR THE COMPLETED WORKS

4.1. The amount of overhead costs is determined in local estimates (estimated calculations) at the current price level (basic price level from 01.01.01).

When using aggregated standards for overhead costs by type of construction, overhead costs are charged at the end of the estimate (calculation) following the total of direct costs.

Accrual of overhead costs by types of construction, installation and repair and construction works is carried out for work packages determined in accordance with the name of the collections GESN-2001, GESNm-2001 and GESNr-2001.

The binding of overhead costs by type of work to the specified collections (scope) is given in Appendices 4 and 1.

In cases where there are no standards for overhead costs by type of work during the construction of nuclear power plants, it is allowed to apply an aggregated standard for overhead costs by type of construction.

4.2 The procedure for applying overhead costs in estimates depends on the method for determining the estimated cost of construction and installation works and the staging of project documentation.

4.3 When using the resource method, when in the process of compiling local estimates (budgets) funds for the remuneration of workers are determined at the current price level, the amount of overhead costs can be determined by the formula:

at the project stage:

where H- the amount of overhead costs, rub. or thousand rubles;

3 - the amount of funds for the remuneration of construction workers and machine operators, taken into account as part of the direct costs of the local estimate calculation (estimate), rub. or thousand rubles;

Ns- an aggregated standard for overhead costs by type of construction, given in Appendix 3 (in percent);

Hn- individual overhead rate for the contractor (in percent);

hpi- standard overhead costs for i - that type of construction, installation and repair work, given in appendices 4 and 5 (in percent).

4.4. When applying the base-index method, when the calculation of funds for the remuneration of workers is made on the basis of the estimated value of remuneration, taken into account in the estimated regulatory base of 2001, the following formulas can be applied:

at the project stage:

at the stage of working documentation:

where Zs and Zm- the total estimated value of the remuneration of construction workers and machine operators for the facility in the level of estimated norms and prices as of 01.01.2000, in rubles;

Iot - the index of the current level of funds for wages in construction in relation to the level of estimated wages of workers, taken into account by estimated norms and prices from 01.01.2001;

3ci and Zmi- total for the i-type of work

estimated wages for construction workers and machine operators in the level of estimated prices as of 01.01.2000, in rubles;

n- the total number of types of work on this object.

4.4 When drawing up estimates for the construction of facilities, when the subcontractor performing certain types of construction work is unknown, it is recommended that the estimated cost of such work be determined using the overhead rate for the general contractor. When calculating the general contractor with the subcontractor for the work performed, the subcontractor's overhead rate is applied.

4.5 To determine the cost of construction work performed by individual entrepreneurs (individuals) under household or construction contracts, it is recommended to calculate the amount of overhead costs on the basis of an individual rate by calculating by cost items, taking into account only those cost and expense items that correspond to actual conditions performance of work on a household or construction contract.

4.6 When determining the estimated cost of construction and calculating for the work performed for individual entrepreneurs and organizations using the simplified taxation system, it is necessary to exclude from the calculation of the individual overhead rate the costs associated with the payment of the unified social tax (UST).

4.7. When organizations use in local estimates aggregated standards for overhead costs by type of construction or by type of construction, installation and repair and construction works, a coefficient of 0.7 is applied to these standards.

4.8. Standards for overhead costs for work on the overhaul of industrial buildings and structures performed by contractors are accepted in the amounts established for construction work.

At the same time, a reduction factor of 0.9 is not applied to determine the estimated cost of overhaul of industrial facilities using the overhead standards for types of construction and installation work.

4.9. The amount of overhead costs for construction (repair and construction) work carried out by an economic method is determined according to an individual norm.

When using overhead costs by types of construction or types of work in estimates, a coefficient of 0.6 must be applied.

4.10. When determining the estimated cost of materials, semi-finished products, as well as metal and pipeline blanks manufactured under construction conditions, overhead costs are charged at an individual rate or in the amount of 66% of the wage fund of workers (builders and machine operators).

The specified procedure is also applied in settlements for work performed between the customer and the contractor.

5. ACCOUNTING FOR OVERHEAD COSTS

5.1. Accounting for overhead costs is maintained by construction organizations in accordance with the principles established by the accounting standard for accounting for costs and income associated with construction.

5.2. Accounting for overhead costs is carried out on the basis of primary accounting documentation (payment requests, invoices, bank statements, payrolls, orders, acts, advance payments, etc.), drawn up in the manner prescribed by the relevant regulations.

5.3. Accounting for overhead costs is carried out in the journal-warrant No. 10-c on account 26 “General (overhead) expenses” separately for overhead costs related to the main production and expenses related to auxiliary production. Overhead costs associated with the maintenance of the non-productive sphere are taken into account directly on account 29 “Serving industries and farms”.

5.4. Overhead costs of the main production in construction organizations on a monthly basis in proportion to direct costs relate to the costs of construction work reflected on account 20 “Main production”, as well as accounted for on account 30 “Non-capital works” (except for the costs of erecting temporary non-title structures).

Overhead costs of the main production in trusts (structural divisions) of mechanization are monthly distributed in proportion to the direct costs of accounting for construction work performed for customers under contractor agreements, and work on the operation of construction machines and mechanisms provided as services.

5.5. Certain types of expenses included in overhead costs within the established norms, calculated from volumetric indicators (for entertainment expenses, advertising, advanced training), are determined in the prescribed manner for the construction organization as a whole, with the subsequent distribution of the limit by structural divisions.

5.6. To compare the estimated value with the actual overhead costs in each contractor, an estimate of overhead costs for all items included in the list of cost items should be prepared. For each item of overhead costs, in turn, separate estimates (calculations) are developed, on the basis of which the total amount and structure of overhead costs is determined.

Comparison of estimated and actual overhead costs makes it possible to measure the socially necessary and individual costs for the organization, management and maintenance of construction production.

In cases where the actual amount of overhead costs exceeds the estimate, it is recommended to develop individual overhead rates.

Attachment 1

LIST OF LEGISLATIVE AND REGULATORY DOCUMENTS USED IN THE PREPARATION OF "METHODOLOGICAL INSTRUCTIONS FOR DETERMINING THE AMOUNT OF OVERHEAD COSTS IN CONSTRUCTION".

1. Tax Code of the Russian Federation (Part One) dated July 31, 1998 No. 146-FZ (Collected Legislation of the Russian Federation, 1998, No. 31, Art. 3824; 1999, No. 28, Art. 3487; 2000, No. 2, Art. 134) .

2. Federal Law No. 147-FZ of July 31, 1998 “On the Enactment of Part One of the Tax Code of the Russian Federation” (Collected Legislation of the Russian Federation, 1998, No. 31, Art. 3825; 1999, No. 28, Art. 3488; 2000, No. 32 article 3341).

3. Federal laws dated 05.08.2000 No. 118-FZ “On the Enactment of Part Two of the Tax Code of the Russian Federation and Amendments to Certain Legislative Acts of the Russian Federation on Taxes” (Collected Legislation of the Russian Federation, 2000 No. 32, Art. 3341) .

4. Federal Law No. 110-FZ of 06.08.2001 “On Amendments and Additions to Part Two of the Tax Code of the Russian Federation and Certain Other Legislative Acts of the Russian Federation on Taxes and Fees, and on Recognizing Certain Acts (Provisions of Acts) of Legislation as invalid of the Russian Federation on taxes and fees (as amended by Federal Laws No. 187-FZ dated December 29, 2001, and No. 198-FZ dated December 31, 2001).

5. Chapter 25 of the Tax Code of the Russian Federation "Corporate Income Tax".

6. Chapter 26.2 of the Tax Code of the Russian Federation "On the Simplified Taxation System".

7. Federal Law No. 57-FZ of May 29, 2002 “On Amendments and Additions to Part Two of the Tax Code and Certain Legislative Acts of the Russian Federation”.

8. Federal Law No. 125-FZ of July 24, 1998 “On Compulsory Social Insurance against Occupational Accidents and Occupational Diseases” with additions and amendments to Federal Laws No. 47-FZ of April 22, 2003.

9. Federal Law No. 129-FZ of 21.11.1996, as amended of 28.03.2002 No. 129-FZ “On Accounting” (as amended and supplemented by No. 123-FZ of 23.07.1998 and No. 32-FZ of 28.03.2002) .

10. Labor Code of the Russian Federation.

11. Regulation on accounting and financial reporting in the Russian Federation, approved by order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n (as amended on March 24, 2000).

12. Accounting regulations PBU2/94 “Accounting for contracts for capital construction”, PBU10/99 “Expenses of organizations”, PBU5/01 “Accounting for inventories”, PBU 6/01 “Accounting for fixed assets”.

15. Guidelines for determining the estimated cost of construction products MDS 81-1.99.

17. State elemental estimated norms GESN-2001, GESNr-2001, GESNm-2001, GESNp-2001.

18. Federal unit rates FER-2001, FERr-2001, FERm-2001, FERp-2001.

19. State statistical reporting according to form No. 5-z “Information on the costs of production and sale of products (works, services) for 2002 for 89 regions of Russia”.

Annex 2

PROCEDURE FOR DETERMINING THE AMOUNT OF FUNDS FOR THE WAGES OF WORKERS

To determine the amount of funds for the remuneration of workers in estimates and contract prices for construction, one of the following methods can be used.

1. When applying the resource method, when in the process of compiling local estimates (estimates) the amount of funds for wages in the current (forecast) price level is required to be determined on the basis of labor intensity indicators of work, expressed in man-hours, the following formula is used:

where 3 - the estimated value of funds for the remuneration of workers in the current (forecast) price level for the object (part of it), taken into account as part of the direct costs of the local resource estimate calculation (estimate), rub. or thousand rubles;

T- labor intensity of work (labor costs of construction workers and machine operators), which is determined by GESN-2001, man-hour;

Zfact- actual (at the time of calculation), according to statistical reporting, or predicted (contractual) for the future period, the average monthly wage of one worker (builder and machine operator) in the contractor, in composition corresponding to the "Methodological recommendations for planning and accounting for the cost of construction work" ( appendix 7);

t- the average monthly number of hours actually worked by one worker in a particular organization, not exceeding the standard value established by the authorized federal executive body, h / month.

This formula can also be used in determining the cost of construction by basic-index and other methods.

2. When using the estimated value of the remuneration of workers, taken into account in the TER (FER) -2001, the following formula can be applied to determine the amount of funds for the remuneration of workers:

where Zs and Zm- the total amount of remuneration for the object (part of it), respectively, of construction workers and machine operators in the level of estimated norms and prices, as of 01.01.2000, rub. or thousand rubles;

And from- index of the current (forecast) level

funds for wages in construction, which is defined as the ratio of the average monthly actual wages of one worker (3 months / fact) to the monthly wages of a worker of the middle category, taken into account in the estimated regulatory base of 2001.

3. When applying the method of determining the amount of funds for labor remuneration as part of direct costs by types and complexes of work, structural elements and the facility as a whole on the basis of tariff rates, the following formula may be applied:

where T- labor costs of workers for the performance of specific amounts of work by their types, complexes, structural elements or the facility as a whole, man-hours;

tr- the estimated number of hours of work of one worker per month (not less than the actual and not more than the standard), h;

C1- monthly tariff rate of a worker of the 1st category when working in normal working conditions, rub.;

ct- the tariff coefficient of the corresponding category of work, accepted according to the current tariff scale;

Ki- coefficients that take into account additional payments and allowances to tariff rates and salaries for work with difficult and harmful, especially difficult and especially harmful working conditions (0.12 and 0.24, respectively), for work on reconstruction, technical re-equipment, overhaul, elimination of consequences accidents and natural disasters (from 0.10 to 0.25); important tasks (0.16-0.24) and others;

Kp- regional coefficient of wages, established by law;

Kp- coefficient taking into account bonus payments made according to the existing systems and forms of bonuses in the organization, determined by the current level and accepted in the contract by agreement of the parties;

PV- other payments made at the expense of wages included in direct costs, rub./month.

Notes:

1. Coefficient Kp does not apply in cases where tariff rates and salaries in the organization are set taking into account the district coefficient.

2. Coefficient taking into account bonus payments ( Kp) and the amount of other payments ( PV) can be determined depending on the share in the wages of workers on the basis of reporting data.

Annex 3

ENHANCED RATES FOR OVERHEAD COSTS FOR THE MAIN TYPES OF CONSTRUCTION

Appendix 4

STANDARDS OF OVERHEAD COSTS BY TYPE OF CONSTRUCTION AND INSTALLATION WORKS

Notes

1. When determining the estimated cost of repair work in residential and public buildings, similar to technological processes in new construction (including the erection of new structural elements in the building being repaired), using the collections TER-2001 (FER-2001), overhead costs should be applied with coefficient 0.9. The specified coefficient is not applied when determining the cost of capital repairs of external engineering networks, streets and roads of citywide, regional and local significance, bridges and overpasses.

2. When reconstructing metro facilities, as well as bridges, overpasses, artificial structures belonging to the complex category, a coefficient of 1.2 is applied to the overhead costs

3. When performing work on the overhaul of equipment (GESNmr-2001-41) in residential and public buildings, the overhead rate is accepted with a coefficient of 0.9.

4. When performing commissioning work on industry-specific technological equipment, the overhead rate is taken in the amount of 65% of the payroll fund for commissioning personnel.

5. When reconstructing and overhauling existing nuclear power plants and other facilities with nuclear reactors, a coefficient of 1.2 is applied to the overhead costs.

Annex 5

STANDARDS OF OVERHEAD COSTS BY TYPE OF REPAIR AND CONSTRUCTION WORKS

Appendix 6

LIST OF ITEMS OF OVERHEAD COSTS IN CONSTRUCTION

I. Administrative expenses

1. Expenses for remuneration of administrative and economic personnel:

Employees of the administrative apparatus (managers, specialists and other employees related to employees);

Line personnel: senior work foremen (heads of sections), foremen of work, foremen of construction sites, district mechanics;

Workers providing economic services to employees of the administrative apparatus (telephonists, telegraph operators, radio operators, telecom operators, operators of electronic computers, janitors, cleaners, cloakroom attendants, couriers, etc.).

2. The amount of payment of the unified social tax (contribution) in accordance with the legislation of the Russian Federation, calculated from the cost of remuneration of employees of administrative and economic personnel.

3. Postal and telegraph expenses, payment for communication services, in particular, payment for international and long-distance telephone conversations, conversations using radiotelephones, cellular communications, messages transmitted via paging communications, expenses for the maintenance and operation of telephone exchanges, switches, teletypes, control room installations , radio and other types of communication used for management and listed on the balance sheet of the organization, the cost of renting these means of communication or paying for the relevant services provided by other organizations, the cost of facsimile and satellite services, e-mail, and information systems (SWIFT , Internet and other similar networks).

4. Expenses associated with the acquisition of the right to use computer programs and databases under agreements with the right holder (under license agreements). These costs include the costs of acquiring exclusive rights to computer programs and updating the computer program and databases.

5. Expenses for the maintenance and operation of computer equipment, which is used for management and is listed on the balance sheet of the organization, as well as the cost of paying for the relevant work performed under contracts by computer centers, machine counting stations and bureaus that are not on the balance sheet of the construction organization.

6. Expenses for printing works, maintenance and operation of typewritten and other office equipment.

7. Expenses for the maintenance and operation of buildings, structures, premises occupied and used by administrative and economic personnel (heating, lighting, energy supply, water supply, sewerage and cleanliness), as well as expenses associated with payment for land.

8. Expenses for paying for licensing, legal and information services.

9. Expenses for payment of consulting and other similar services.

10. Payment to a public and or private notary for notarial registration within the tariffs approved in the prescribed manner.

11. Expenses for paying for audit services related to the verification of the reliability of accounting (financial) statements, carried out in accordance with the legislation of the Russian Federation.

12. Expenses for the purchase of stationery, accounting forms, reporting and other documents, periodicals necessary for the purposes of production and management, for the purchase of technical literature, bookbinding.

13. Expenses for carrying out all types of repairs (deductions to the repair fund or reserve for repairs) of fixed assets used by administrative and economic personnel.

14. Expenses for the formation of a reserve for warranty repairs and warranty service.

15. Expenses associated with official travel of employees of administrative and economic personnel within the location of the organization.

16. Expenses for the maintenance and operation of official cars, listed on the balance sheet of a construction organization and servicing employees of the management apparatus of this organization, including:

Remuneration of labor (with deductions for the unified social tax) of employees servicing passenger cars;

The cost of fuel, lubricants and other materials, wear, repair of automobile rubber, maintenance of vehicles;

Maintenance costs for garages (power supply, water supply, sewerage, etc.), rent for garages and parking lots, depreciation (wear and tear) and expenses for all types of repairs (deductions to the repair fund or reserve for repairs) of cars and buildings garages.

17. Expenses for hiring official cars.

18. Expenses for compensation for the use of personal cars for business trips within the limits established by the Government of the Russian Federation. one

1 Order of the Ministry of Finance of the Russian Federation No. 16 dated February 4, 2000 and in accordance with paragraph 3 of Decree No. 92 of the Government of the Russian Federation dated February 8, 2002, the amount of compensation to employees for the use of personal cars and motorcycles for business trips has been changed.

19. Expenses associated with the payment of expenses for the relocation of employees of administrative and economic personnel, including employees servicing official cars, and the payment of lifting allowances to them in accordance with the current legislation on compensations and guarantees when transferring, hiring again and sending them to work in other areas.

20. Expenses for business trips related to the production activities of administrative and economic personnel, including employees servicing official cars, based on the norms established by the legislation of the Russian Federation, including:

Travel of the employee to the place of business trip and back to the place of permanent work;

Daily allowance and (or) field allowance within the limits approved by the Government of the Russian Federation;

Registration and issuance of visas, passports, vouchers, invitations and other similar documents;

Consular, port, airfield fees, fees for the right of entry, passage, transit of automobile and other transport, for the use of sea channels, other similar structures and other similar payments and fees;

Renting a dwelling.

21. Deductions made by structural subdivisions that are not legal entities for the maintenance of the management apparatus of a construction organization.

22. Depreciation deductions (rent) on fixed assets intended for servicing the administrative apparatus.

23. Representation expenses related to the activities of organizations: expenses for the reception and servicing of representatives of other organizations (including foreign ones) participating in negotiations in order to establish and (or) maintain mutually beneficial cooperation, as well as participants who arrived at a meeting of the Council (management) or other the same body of the organization.

The inclusion of hospitality expenses in the cost of products (works, services) is allowed only if there are primary accounting documents, their documentation and control. Actual expenses should not exceed the limits established by the current procedure.

24. Expenses for current study (research) of the conjunctural market, collection and dissemination of information directly related to the production and sale of works (services).

25. Payment for bank services.

26. Other administrative and business expenses (payment for services provided by third-party production management organizations, in cases where the staffing of the construction organization does not provide for certain functional services, etc.).

II. Maintenance costs for construction workers

1. The costs associated with the training and retraining of personnel.

The costs of training and retraining of personnel include the costs necessary to ensure the activities of the organization related to the payment of educational services provided in accordance with an agreement with a general educational institution, provided for by the charter of an educational institution, as well as additional education of personnel of this organization. The above expenses are subject to inclusion in the cost of products (works, services) subject to the conclusion of an agreement with state and non-state professional institutions that have the appropriate license, as well as with foreign educational institutions and cannot exceed the established amount.

2. Deductions for the unified social tax from the cost of wages for workers engaged in construction work, as well as the operation of construction machines and mechanisms and non-capital work carried out at the expense of overhead costs.

3. Costs for ensuring sanitary and hygienic and living conditions:

Depreciation deductions (or rent), costs for all types of repairs (deductions to the repair fund or reserve for repairs) and for the movement of collapsible and mobile buildings for sanitary purposes;

Maintenance of premises and equipment provided free of charge both to medical institutions for organizing first-aid posts directly on the construction site or on the territory of the construction organization, and to public catering enterprises (both on the balance sheet of the construction organization and not) serving the workforce, including depreciation deductions ( rent), the cost of all types of repairs (deductions to the repair fund or reserve for repairs), the cost of lighting, heating, water supply, sewerage, electricity, fuel for cooking, as well as the cost of delivering food to the workplace;

Expenses for ensuring normal working conditions and safety measures provided for by the legislation of the Russian Federation, as well as expenses for the treatment of occupational diseases of workers employed in work with harmful and difficult working conditions;

The cost of paying for the services of third-party organizations to provide employees of the construction organization with canteens, buffets, first-aid posts, sanitary facilities or equity participation in their maintenance.

4. Health and safety expenses:

Wear and tear and expenses for the repair and washing of free-of-charge working clothes and personal protective equipment;

The cost of neutralizing substances, fats, milk, medical nutrition, etc., issued free of charge in the cases provided for by the legislation of the Russian Federation;

Costs associated with the purchase of first-aid kits and medicines, with sanitary and household and medical and preventive services for employees;

The cost of purchasing the necessary guides, posters and transparencies on safety, prevention of accidents and diseases in construction, as well as improving working conditions;

The cost of contributions for compulsory social insurance against industrial accidents and occupational diseases in accordance with the legislation of the Russian Federation.

Expenses for training and professional training of workers in safe working methods in the field of labor protection and for equipping safety cabinets;

Expenses for medical examinations;

Expenses for certification of workplaces;

Costs for the acquisition of regulatory documents on labor protection;

Other expenses provided for by the nomenclature of measures for labor protection and safety, except for expenses that are in the nature of capital investments.

III. Costs for organizing work on construction sites

1. Depreciation and expenses for the repair of tools and production equipment used in the production of construction work, accounted for in accordance with the established procedure.

2. Depreciation and expenses associated with the repair, maintenance and dismantling of temporary (not title) structures, fixtures and devices, which include:

On-site offices and pantries of foremen and foremen;

Warehouses and sheds at the construction site;

Showers, vats, non-sewered latrines and rooms for heating workers;

Floorings, step-ladders, stairs, walkways, running boards, cast-offs when breaking down a building;

Structures, fixtures and devices for safety;

Scaffolding and scaffolding not provided for in the estimated norms for construction work or in the standards for the installation of equipment, external hanging cradles, fences and railings necessary for the performance of work, safety visors, shelters during drilling and blasting;

Temporary wiring from the main distribution networks of electricity, water, steam, gas and air within the working area (territories up to 25 meters from the perimeters of buildings or the axes of linear structures);

Expenses associated with the adaptation of buildings under construction and existing on construction sites instead of the construction of the above temporary (not title) buildings and structures.

3. Depreciation deductions (rent), expenses for all types of repairs, as well as for the movement of production devices and equipment not included in the GESN-2001 collections and accounted for as part of own and leased fixed assets.

Labor costs (with deductions for UST from labor costs) of employees of departmental security, including paramilitary, guard and professional fire brigades, regardless of whether guard guards are carried out by full-time employees of the organization or by attracting a specialized security company, along with the presence of full-time employees in the organization security workers;

Stationery, postal-telegraph and other expenses for the maintenance of departmental security;

Expenses for payment of private security provided by the internal affairs bodies, fire protection provided by the internal affairs bodies, as well as security provided in the course of rendering services by other organizations;

Expenses for the maintenance and wear of fire-fighting equipment, equipment and overalls;

Expenses for paying for property protection services, maintenance of fire and security alarms, fire protection services and other security services, as well as expenses for maintaining your own security service to perform the functions of economic protection of banking and business operations and the safety of material assets (excluding expenses for equipment , acquisition of weapons and other special means of protection);

Depreciation deductions, expenses for all types of repairs (deductions to the repair fund or reserve for repairs) and the maintenance of guard rooms and fire stations (garages), including wages (with deductions for UST from labor costs) of cleaners and other workers serving these premises.

5. Normative work expenses: payment to design and technology firms for the organization and technical assistance to construction and regulatory research firms for the work performed on the introduction of advanced methods of labor organization, labor rationing and publication of normative and technical literature on best practices in construction.

6. Expenses associated with invention and innovation, including:

Expenses for conducting experimental work, manufacturing and testing models and samples for inventions and rationalization proposals;

Expenses for organizing exhibitions and reviews, competitions and other events for invention and rationalization;

Payment of bonuses for assistance in the implementation of inventions and rationalization proposals;

Other expenses.

7. Expenses for geodetic work carried out in the course of construction work. This item takes into account labor costs (with deductions for UST from labor costs) of employees engaged in geodetic works, the cost of materials, depreciation, depreciation, expenses for all types of repairs (deductions to the repair fund or reserve for repairs) and for the movement of geodetic equipment, tools and instruments, transport and other expenses for geodetic work, including acceptance from design and survey organizations of the geodetic base.

8. Expenses for designing the production of works. This item takes into account labor costs (with deductions for UST from labor costs) of employees of design and estimate groups and design groups for the production of works and the binding of typical temporary buildings and structures located at construction trusts (firms) or directly at construction (specialized ) structural subdivisions, other expenses for the maintenance of these groups, payment for the services of design organizations and trusts for the preparation of projects for the production of works and the provision of technical assistance.

9. Costs for the maintenance of production laboratories. This item includes the following costs:

Labor costs (with deductions for UST from labor costs) for employees of production laboratories;

Depreciation, expenses for carrying out all types of repairs (Deductions to the repair fund or reserve for repairs) of premises, equipment and inventory of laboratories;

The cost of materials, structures and parts of structures used up or destroyed during testing, except for the costs of testing structures as a whole (medium and large bridges, tanks, etc.), paid from funds provided for these purposes in construction estimates;

Expenses for expertise and consultations;

Expenses for paying for services provided to laboratories by other organizations;

Other expenses.

10. Expenses associated with payment for the services of paramilitary mine rescue units in the course of underground mining and capital works.

11. Costs for the improvement and maintenance of construction sites:

For wages (with deductions for UST from labor costs) and other expenses for cleaning and cleaning (with garbage disposal) the construction site and the adjacent street lane, including sections of roads and sidewalks, the construction of paths, bridges and other work related to with the improvement of the territory of construction sites;

For electricity (including from temporary power plants), light bulbs, wages (with deductions for social needs) for electricians on duty and other expenses associated with lighting the construction site.

12. Expenses for preparing construction objects for commissioning. This article includes:

Labor costs (with deductions for UST from labor costs) for plumbers and electricians on duty, housekeepers, as well as workers for garbage collection, mopping floors and windows;

Expenses for the purchase of detergents and other materials used for cleaning during the delivery of objects;

Expenses for the removal of construction debris from the site after the completion of the construction of the facility;

Heating costs during the commissioning period.

13. Expenses for relocating linear construction organizations and their structural subdivisions within the construction site (with the exception of expenses for relocating construction machines and mechanisms included in the cost of a machine hour, as well as expenses for relocating construction organizations and their structural subdivisions to other construction sites).

IV. Other overheads

1. Depreciation on intangible assets.

2. Payments on bank loans (except for loans related to the acquisition of fixed assets, intangible and other non-current assets), as well as on budget loans, except for loans issued for investments and conversion activities.

The newly established rates on loans from the Central Bank of the Russian Federation to commercial banks apply to newly concluded and extended agreements, as well as to previously concluded agreements that provide for a change in the interest rate.

V. Costs not taken into account in the overhead rate, but attributable to overheads

1. Payments for compulsory insurance in accordance with the procedure established by the legislation of the Russian Federation for the property of a construction organization, accounted for as part of production assets, certain categories of workers employed in the main production, as well as the operation of construction machines and mechanisms and non-capital works, citizens engaged in private detective work and security activities, and in other insured events permitted by the legislation of the Russian Federation.

2. Expenses for the creation of insurance funds (reserves) within the limits established by the legislation of the Russian Federation to finance the costs of preventing and eliminating the consequences of accidents, fires, natural disasters, environmental disasters and other emergencies, as well as for insuring the life of employees and civil liability for causing damage to the property interests of third parties;

3. Taxes, fees, payments and other mandatory deductions made in accordance with the procedure established by law.

4. Costs for certification of products and services.

5. Amounts of commission fees and other similar expenses for the performance of work by third-party organizations (services provided).

6. The cost of payments (insurance premiums) for voluntary insurance in accordance with the procedure established by the legislation of the Russian Federation for means of transport (water, air, land, pipeline), construction cargo, fixed assets for production purposes, intangible assets, construction in progress, risks associated with performance of construction and installation works, inventories, other property used in the course of construction and installation works, civil liability for causing harm, as well as voluntary insurance of employees under long-term life insurance contracts, pension and personal medical insurance.

7. Work Injury Disability Benefits paid to employees based on court decisions.

8. Deductions to the reserve for the construction of temporary (titular) buildings (structures) in cases where the funds for their construction are provided for in the contractual price of the construction object.

9. Expenses reimbursed by customers of construction sites at the expense of other costs related to the activities of the contractor:

a) the cost of transporting employees living at a distance of more than three kilometers from their place of work to their place of work and back by road (own or rented), if public or suburban transport is not able to ensure their transportation and it is not possible to organize transportation by organizing special routes urban passenger transport; additional costs associated with attracting, on a contractual basis with local executive authorities, the funds of a construction organization to cover the costs of transporting employees by public urban public transport routes (except for taxis), in excess of the amounts determined based on the current tariffs for the relevant types of transport;

b) additional costs associated with the implementation of contract work on a rotational basis;

c) the cost of relocating construction organizations and their divisions to other construction sites;

d) the costs stipulated by the legislation of the Russian Federation associated with the recruitment of labor, including payment for graduates of secondary vocational schools and young professionals who graduated from a higher or secondary specialized educational institution, travel to the place of work, as well as vacations before starting work;

e) additional costs associated with the use of student teams, military construction units and other contingents in the construction of facilities (made in accordance with the current legislation of the Russian Federation);

f) expenses for carrying out special measures to ensure normal working conditions (to combat radioactivity, silicosis, malaria, midges, encephalitis mites, etc.);

g) the costs associated with sending workers to perform construction, installation and special construction work. For taxation purposes, these costs are accepted in the amounts established by law;

h) current costs associated with the maintenance and operation of fixed assets for environmental protection (treatment facilities, ash collectors, filters and other environmental facilities), wastewater treatment and other types of current environmental costs;

i) the amount of paid lifting allowances within the limits established in accordance with the legislation of the Russian Federation;

j) contributions, contributions and other obligatory payments paid to non-profit organizations, if the payment of such contributions, deposits and other obligatory payments is a prerequisite for the activities of construction organizations paying such contributions or is a condition for the provision of services by an international organization;

k) payments for registration of rights to real estate and land, transactions with the specified objects, payments for providing information on registered rights, payment for services of authorized bodies and specialized organizations for property valuation, preparation of documents for cadastral and technical accounting (inventory) of real estate objects;

l) other expenses reimbursed by customers in accordance with the legislation of the Russian Federation;

m) expenses for research and development related to the creation of new or improvement of manufactured products (works, services).

Annex 7

COMPOSITION OF THE EXPENDITURE FOR WAGES OF WORKERS
(excerpts from the "Methodological recommendations for planning and accounting for the cost of construction products")

Article "Expenses for wages of workers"

The item “Expenses on wages of workers” reflects all the costs of wages for production workers (including workers who are not on staff) and line personnel when they are included in the composition of workers in sections (teams) directly involved in construction work, calculated according to the accepted in the construction organization systems and forms of remuneration.

The composition of the expenses for payment according to the accepted systems and forms, in particular, includes:

Amounts accrued at tariff rates, official salaries, piece rates or as a percentage of revenue in accordance with the forms and systems of remuneration adopted by the organization for the work actually performed;

The cost of products issued as payment in kind to employees;

Incentive payments under system provisions: bonuses (including the value of in-kind bonuses) for the results produced, including bonuses for putting objects into operation and remuneration based on the results of work for the year, bonuses to tariff rates and salaries for professional excellence, high achievements in work and etc.;

Accruals of an incentive and (or) compensatory nature related to the mode of work and working conditions, including allowances for tariff rates and salaries for night work, multi-shift work, for combining professions, expanding service areas, for working in heavy, harmful, especially harmful working conditions, for overtime work and work on weekends and holidays, produced and in accordance with the legislation of the Russian Federation;

The amount of average earnings accrued to employees, saved during the time they fulfill state and (or) public duties and in other cases provided for by the legislation of the Russian Federation on labor;

Surcharges for the mobile, traveling nature of work, as well as for the performance of work on a rotational basis;

Expenses for wages kept by employees during the vacation provided for by the legislation of the Russian Federation, expenses for paying for the travel of employees and dependents to the place of use of the vacation in the territory of the Russian Federation and back (including expenses for paying for the baggage of employees of organizations located in the regions of the Far North and equivalent areas) in the manner prescribed by the legislation of the Russian Federation, the cost of paying for preferential hours for teenagers, the cost of paying breaks in mothers' work to feed the child, as well as the cost of paying time associated with the passage of medical examinations or performance by employees of state duties;

Cash compensation for unused vacation upon dismissal of an employee;

Accruals to employees released in connection with the reorganization or liquidation of the organization, reduction in the number or staff of the organization's employees;

One-time remuneration for length of service, allowances for length of service in the specialty in accordance with the legislation of the Russian Federation;

Allowances due to regional regulation of wages, including: accrual according to regional coefficients and coefficients for work in difficult climatic conditions, made in accordance with the legislation of the Russian Federation;

Allowances provided for by the legislation of the Russian Federation for continuous work experience in the regions of the Far North, in the regions of the European North and other regions with severe natural and climatic conditions;

Amounts paid to employees (when performing work on a rotational basis) in accordance with the procedure established by the legislation of the Russian Federation for days on the way from the location of the organization (collection point) to the place of work and back, provided for by the shift work schedule, as well as for the days of delay of employees on the way meteorological conditions and the fault of transport organizations;

Expenses for wages, kept in accordance with the legislation of the Russian Federation during study holidays provided to employees of the organization;

Labor costs for the period of forced absenteeism or performance of lower-paid work in cases provided for by the legislation of the Russian Federation;

Expenses for additional payment up to actual earnings in case of temporary disability, established by the legislation of the Russian Federation;

Amounts accrued for the work performed by persons involved in work in organizations under special agreements with state organizations (for the provision of labor), both issued directly to these persons and transferred to state organizations;

Accruals at the main place of work for workers and line personnel when they are included in the composition of employees of sections (teams) of the organization during their training with a break from work in the system of advanced training and retraining of personnel, in cases provided for by the legislation of the Russian Federation;

Remuneration of students of higher educational institutions, students of secondary specialized and vocational educational institutions working as part of student teams;

Remuneration of labor of employees who are not on the staff of the organization for the performance of work by them under concluded civil law contracts concluded by individual entrepreneurs;

Other types of expenses incurred in favor of the employee, provided for by the employment contract and (or) the collective agreement;

Other types of payments included in accordance with the established procedure in the payroll fund (with the exception of payroll expenses financed from the profit remaining at the disposal of the organization and other targeted income).

This article also reflects the costs of wages for workers moving building materials and equipment within the working area, that is, from the on-site (district) warehouse to the place where they are put into the case, if this movement is done manually. The article does not reflect the remuneration of workers of auxiliary industries, servicing and other households of a construction organization, workers engaged in the management and maintenance of construction machines and mechanisms, workers engaged in non-capital works (including works on the construction of temporary buildings and structures) and other works carried out at the expense of overhead costs (beautification of construction sites, preparation of the construction site for commissioning, etc.), as well as wages for workers involved in loading, unloading and delivering materials to the on-site warehouse, including their unloading from vehicles at the on-site warehouse.

Annex 8

ITEMS OF OVERHEAD COSTS BY COST ELEMENTS
(reference)

Annex 9

AVERAGE STRUCTURE OF OVERHEAD COSTS BY COST ITEMS
(reference)

Before sending an electronic application to the Ministry of Construction of Russia, please read the rules of operation of this interactive service set out below.

1. Electronic applications in the field of competence of the Ministry of Construction of Russia filled in in accordance with the attached form are accepted for consideration.

2. An electronic appeal may contain a statement, complaint, proposal or request.

3. Electronic appeals sent through the official Internet portal of the Ministry of Construction of Russia are submitted for consideration to the department for working with citizens' appeals. The Ministry provides an objective, comprehensive and timely consideration of applications. Consideration of electronic appeals is free of charge.

4. In accordance with the Federal Law of May 2, 2006 N 59-FZ "On the procedure for considering applications from citizens of the Russian Federation", electronic applications are registered within three days and sent, depending on the content, to the structural divisions of the Ministry. The appeal is considered within 30 days from the date of registration. An electronic appeal containing issues, the solution of which is not within the competence of the Ministry of Construction of Russia, is sent within seven days from the date of registration to the appropriate body or the appropriate official, whose competence includes resolving the issues raised in the appeal, with notification of this to the citizen who sent the appeal.

5. An electronic appeal is not considered when:
- the absence of the name and surname of the applicant;
- indication of an incomplete or inaccurate postal address;
- the presence of obscene or offensive expressions in the text;
- the presence in the text of a threat to the life, health and property of an official, as well as members of his family;
- using a non-Cyrillic keyboard layout or only capital letters when typing;
- the absence of punctuation marks in the text, the presence of incomprehensible abbreviations;
- the presence in the text of a question to which the applicant has already received a written answer on the merits in connection with previously sent appeals.

6. The response to the applicant of the appeal is sent to the postal address specified when filling out the form.

7. When considering an appeal, it is not allowed to disclose the information contained in the appeal, as well as information relating to the private life of a citizen, without his consent. Information about the personal data of applicants is stored and processed in compliance with the requirements of Russian legislation on personal data.

8. Appeals received through the site are summarized and submitted to the leadership of the Ministry for information. The answers to the most frequently asked questions are periodically published in the sections "for residents" and "for specialists"

DEVELOPED by the Interregional Center for Pricing in Construction and the Building Materials Industry of the Gosstroy of Russia (V.P. Shuppo, G.P. Shpunt) with the participation of GASIS (I.G. Tsirunyan).

REVIEWED by the Department of Pricing and Estimated Rationing of the Gosstroy of Russia (V.A. Stepanov, I.Yu. Nosenko).

REVIEWED and approved at a meeting of the Scientific and Technical Council of the Gosstroy of Russia (minutes of December 11, 2003 No. 01-NS-17/3).

INTRODUCED FOR APPROVAL by the Department of Pricing and Estimated Rationing of the Gosstroy of Russia.

ADOPTED AND PUT INTO EFFECT on January 12, 2004 by Resolution of the Gosstroy of Russia dated January 12, 2004 No. 6

INSTEAD OF "Methodological guidelines for determining the amount of overhead costs in construction" MDS 81-4.99, put into effect by the Decree of the Gosstroy of Russia dated December 17, 1999 No. 76.

INTRODUCED Amendments and additions to the Information Bulletin of the State Unitary Enterprise CPP No. 8 of 2004, according to the letter of the Federal Agency for Construction, Housing and Communal Services dated February 8, 2008 No. VB-338/02

Introduction

These Guidelines determine the procedure for calculating the amount of overhead costs when calculating the estimated cost of construction products.

The provisions given in the Guidelines are recommended for use by organizations, regardless of departmental affiliation and forms of ownership, carrying out construction with the involvement of funds from the state budget of all levels and state extra-budgetary funds, as well as extra-budgetary sources of funding.

The guidelines contain basic information about the system of overhead costs that has developed in the Russian Federation in the conditions of market relations.

The Guidelines take into account the provisions contained in the Civil Code of the Russian Federation, the Federal Law of the Russian Federation "On investment activities in the Russian Federation carried out in the form of capital investments", the Tax Code of the Russian Federation, the Guidelines for planning and accounting for the cost of construction work, as well as in current regulatory acts on accounting and other documents listed in Appendix 1.

The methodological guidelines include general provisions for determining the amount of overhead costs in construction, calculating individual rates and applying overhead rates.

The provisions of this document also apply to the facilities for the overhaul of buildings and structures of all sectors of the national economy, taking into account the features reflected in the relevant methodological documents of the Gosstroy of Russia.

Comments and suggestions for further improvement of the Guidelines should be sent to:

117987, Moscow, GSP-1, st. Builders, 8, bldg. 2, Department of Pricing and Estimated Rationing of the Gosstroy of Russia.

1. General Provisions

1.1. The guidelines are intended to determine the amount of overhead costs:

Investors (customers-developers) when drawing up investor estimates for evaluating investment programs (projects), when preparing a contract to be concluded, incl. in contract bidding and determination of contract prices in cases of their formation on the basis of negotiations between customers and contractors;

Contractor organizations in the preparation of price proposals for competitive bidding and settlements for the work performed;

Design organizations in the development of estimate documentation.

1.2. Overhead costs, as part of the estimated cost of construction and installation works, are a set of costs associated with the creation of the necessary conditions for the implementation of construction, repair, construction and commissioning works, as well as their organization, management and maintenance.

1.3. The estimated standard value of overhead costs reflects the industry average socially necessary costs that are part of the price of construction products.

1.4. To determine the cost of construction at various stages of the investment process, it is recommended to use a system of overhead costs, which, according to their functional purpose and scope of application, are divided into the following types:

Enlarged standards for the main types of construction;

Standards for the types of construction, installation and repair and construction works;

Individual norms for a specific construction and installation or repair and construction organization.

1.5. Overhead costs are normalized in an indirect way as a percentage of the estimated costs for the remuneration of workers (builders and machine operators) as part of direct costs.

The procedure for determining the amount of estimated costs for the remuneration of workers is given in Appendix 2.

Normative acts / MDS - Methodological documents in construction

STATE COMMITTEE OF THE RUSSIAN FEDERATION
FOR CONSTRUCTION AND HOUSING AND UTILITY COMPLEX

METHODOLOGICAL INSTRUCTIONS
BY DETERMINING THE AMOUNT OF OVERHEAD COSTS IN CONSTRUCTION
MDS 81-33.2004

(as amended by Changes and additions, approved by Rosstroy,

as amended by the letter of the Ministry of Regional Development of the Russian Federation of March 17, 2011 N 6056-IP / 08)

Developed by the Interregional Center for Pricing in Construction and the Building Materials Industry of the Gosstroy of Russia (V.P. Shuppo, G.P. Shpunt) with the participation of GASIS (I.G. Tsirunyan).

Considered by the Department of Pricing and Estimated Rationing of the Gosstroy of Russia (V.A. Stepanov, I.Yu. Nosenko).

Considered and approved at a meeting of the Scientific and Technical Council of the Gosstroy of Russia (minutes of December 11, 2003 N 01-NS-17/3).

Submitted for approval by the Department of Pricing and Estimated Rationing of the Gosstroy of Russia.

Adopted and put into effect on January 12, 2004 by the Decree of the Gosstroy of Russia dated January 12, 2004 N 6.

Instead of the "Guidelines for determining the amount of overhead costs in construction" MDS 81-4.99, put into effect by the Decree of the Gosstroy of Russia of December 17, 1999 N 76.

Annexes to the document:
Appendix 1. used in the preparation of MDS 81-33.2004
Appendix 2
Appendix 3
Appendix 4
Appendix 5
Appendix 6
Appendix 7
Appendix 8
Appendix 9

INTRODUCTION

These Guidelines determine the procedure for calculating the amount of overhead costs when calculating the estimated cost of construction products.

The provisions given in the Guidelines are recommended for use by organizations, regardless of departmental affiliation and forms of ownership, carrying out construction with the involvement of funds from the state budget of all levels and state extra-budgetary funds, as well as extra-budgetary sources of funding.

The guidelines contain basic information about the system of overhead costs that has developed in the Russian Federation in the conditions of market relations.

The Methodological Guidelines take into account the provisions contained in the Civil Code of the Russian Federation, the Federal Law "On investment activities in the Russian Federation carried out in the form of capital investments", the Tax Code of the Russian Federation, the Guidelines for planning and accounting for the cost of construction work, as well as in the current regulatory acts on accounting and other documents given in Appendix 1.

The methodological guidelines include general provisions for determining the amount of overhead costs in construction, calculating individual rates and applying overhead rates.

The provisions of this document also apply to the facilities for the overhaul of buildings and structures of all sectors of the national economy, taking into account the features reflected in the relevant methodological documents of the Gosstroy of Russia.

Comments and suggestions for further improvement of the Guidelines should be sent to:

117987, Moscow, GSP-1, st. Builders, 8, bldg. 2, Department of Pricing and Estimated Rationing of the Gosstroy of Russia.

1. GENERAL PROVISIONS

1.1. The guidelines are intended to determine the amount of overhead costs:

Investors (customers-developers) when drawing up investor estimates for evaluating investment programs (projects), when preparing a contract to be concluded, incl. in contract bidding and determination of contract prices in cases of their formation on the basis of negotiations between customers and contractors;

Contractor organizations in the preparation of price proposals for competitive bidding and settlements for the work performed;

Design organizations in the development of estimate documentation.

1.2. Overhead costs as part of the estimated cost of construction and installation works are a set of costs associated with the creation of the necessary conditions for the implementation of construction, repair, construction and commissioning works, as well as their organization, management and maintenance.

1.3. The estimated standard value of overhead costs reflects the industry average socially necessary costs that are part of the price of construction products.

1.4. To determine the cost of construction at various stages of the investment process, it is recommended to use a system of overhead costs, which, according to their functional purpose and scope of application, are divided into the following types:

Enlarged standards for the main types of construction;

Standards for the types of construction, installation and repair and construction works;

Individual norms for a specific construction and installation or repair and construction organization.

1.5. Overhead costs are normalized in an indirect way as a percentage of the estimated costs for the remuneration of workers (builders and machine operators) as part of direct costs.

The procedure for determining the amount of estimated costs for the remuneration of workers is given in Appendix 2.

2. ORGANIZATION OF THE DEVELOPMENT OF REGULATIONS FOR OVERHEAD COSTS

2.1. General methodological guidance on the development of overhead costs is carried out by the Department of Pricing and Estimated Rationing of the Gosstroy of Russia (hereinafter referred to as the Pricing Department).

2.2. The development of consolidated standards for the main types of construction and standards for the types of construction and installation work is carried out by development organizations determined by the Pricing Department.

The developed draft standards for overhead costs are considered by the Interdepartmental Commission (Working Group) for the development of documents on pricing in construction (MVK) of the Gosstroy of Russia.

Taking into account the results of consideration at the IAC, the developing organizations make appropriate adjustments to the draft standards.

The corrected standards are submitted to the Pricing Department, which, after the final examination, submits them for approval in the prescribed manner.

2.3. The development of individual standards for specific construction and installation or repair and construction organizations is carried out by contractors (corporations, joint-stock companies, concerns, associations, etc.) or regional centers for pricing in construction (RCCS) on the basis of contracts concluded with contractors for the performance of these works .

The developed drafts of individual overhead rates are transferred by the contractor to the customer for consideration and appropriate examination.

On the basis of expert opinions, the development organizations make appropriate adjustments to the draft individual overhead rates and transfer them to the customer for final approval.

3. ORDER OF DEVELOPMENT OF REGULATIONS FOR OVERHEAD COSTS

3.1. Aggregate standards for the main types of construction are determined on the basis of an analysis of data from the federal state statistical observation on the costs of production and sale of products (works, services) in the industry as a whole and the structure of contract work performed by the main types of construction.

The system of these standards consists of 10 types and is given in Appendix 3.

It is advisable to use the aggregated overhead costs for the main types of construction for the development of investor estimates and at the stage of preparing tender documentation for contract bidding.

3.2. Standards for overhead costs by types of construction, installation and repair and construction works are developed on the basis of an analysis of data from the federal state statistical observation on the costs of production and sale of products (works, services) for individual specialized representative organizations, taking into account the structure of estimated direct costs in the estimated cost of construction , installation, repair and construction and special construction works, determined on the basis of the estimate and regulatory framework of 2001.

The system of these standards consists of 86 types and is given in Appendices 4 and 5.

Standards for overhead costs by types of construction and installation works should be applied at the stage of development of working design and estimate documentation, as well as when paying for the work performed.

3.3. Standards for overhead costs by types of construction, construction, repair and construction and installation works have been developed without taking into account the regions of the Far North and areas equated to them. The procedure for calculating the amount of overhead costs in these areas is given in the Guidelines for determining the amount of overhead costs in construction carried out in the regions of the Far North and areas equated to them (MDS 81-34.2004), approved by the Decree of the Gosstroy of Russia dated 12.01.2004 N 5.

3.4. Aggregated norms of overhead costs by types of construction and norms of overhead costs by types of construction, installation and repair and construction works can be adjusted by the authorized federal executive body in connection with the publication of new legislative and regulatory acts, as well as based on the results of observations and analysis of actual overhead costs construction organizations.

3.5. Individual overhead costs of contractors are determined on the basis of the estimated costs required for the management, organization and maintenance of the construction process, and must take into account the actual conditions of a particular construction, which differ from the average ones provided for in the aggregated overhead costs.

3.6. It is advisable to calculate individual overhead costs using the item-by-item calculation method, which provides for the calculation of the mass of overhead costs for specific contractors using the calculation and analytical method for cost items, attributing it to the wage fund of construction workers and machine operators.

The list of overhead cost items in construction is given in Appendix 6.

Of the five sections provided for in the said List, the calculation of the overhead costs does not take into account cost items V of section "Costs not included in the overhead rates, but attributable to overhead costs."

These include:

Work-related disability benefits paid to employees on the basis of court decisions;

Taxes, fees, payments and other mandatory deductions made in accordance with the procedure established by law (with the exception of deductions for the unified social tax);

The costs of payments (insurance premiums) for voluntary insurance in accordance with the procedure established by the legislation of the Russian Federation, means of transport (water, air, land), civil liability property of organizations - sources of increased danger, civil liability of carriers, professional liability, voluntary insurance against accidents cases and illnesses, as well as health insurance;

Deductions to the reserve for the construction of temporary (titular) buildings (structures) in cases where funds for their construction are provided for in the free (contractual) price of construction;

The cost of transporting employees living at a distance of more than 3 kilometers from their place of work to their place of work and back by road (own or rented), if municipal or suburban transport is not able to ensure their transportation and it is not possible to organize transportation by organizing special urban passenger routes transport; additional costs associated with attracting, on a contractual basis with local executive authorities, the funds of a construction organization to cover the costs of transporting employees by ground, urban public transport routes (except for taxis), in excess of the amounts determined based on the current tariffs for the relevant modes of transport;

Additional costs associated with the implementation of contract work on a rotational basis;

Costs for relocation of construction organizations and their divisions to other construction sites;

The costs provided for by the legislation of the Russian Federation associated with the recruitment of labor, including payment for graduates of secondary vocational schools and young professionals who graduated from a higher or secondary specialized educational institution, travel to the place of work, as well as vacations before starting work;

Additional expenses associated with the use of student groups, military construction units and other contingents in the construction of facilities (made in accordance with the current legislation of the Russian Federation);

Expenses for carrying out special measures to ensure normal working conditions (to combat radioactivity, silicosis, malaria, midges, encephalitis mites, etc.);

Costs associated with sending workers to perform construction, installation and special construction work. For taxation purposes, these costs are accepted in the amounts established by the legislation of the Russian Federation;

Current costs associated with the maintenance and operation of environmental funds (treatment facilities, ash collectors, filters and other environmental facilities), wastewater treatment and other types of current environmental costs;

Other expenses reimbursed by customers in accordance with applicable laws and regulations.

The indicated costs in the financial statements are included in the item "Overhead costs", and in the estimate documentation they are included in chapter 8 "Temporary buildings and structures" and chapter 9 "Other work and costs" of the consolidated cost estimate for construction.

3.7. Item-by-item costing when calculating an individual overhead rate should be carried out:

For normalized cost items - on the basis of existing legislative and regulatory documents regulating their value;

For non-standardized cost items - in accordance with the accounting data of contractors.

3.8. When calculating the individual overhead rate, it is necessary to analyze the annual data of the federal state statistical observation on the costs of production and sale of products (works, services) in the form 5-z, approved by the Decree of the State Statistics Committee of Russia dated 09.09.2003 N 82.

3.9. For an expert assessment of expenses by overhead items, it is recommended to use the data on the itemized structure of overhead costs by elements, as well as on the average industry structure of overhead costs, given in Appendixes 8 and 9. These data are for reference only and cannot be used to calculate the individual overhead rate.

3.10. When calculating the individual overhead rate, overhead (shop) expenses of auxiliary, auxiliary production, service and other farms that are on an independent (separate) balance sheet or as part of subdivisions of contracting organizations should not be taken into account.

These costs are included in the cost of products or services of these farms.

3.11. When developing individual overhead costs, it must be taken into account that, in accordance with the provisions on the relationship between the general contractor organizations and the subcontractor, provided for by the construction contract concluded between them, the subcontractor transfers, at the expense of overhead costs, a fee to the general contractor to cover administrative and business expenses related to the provision of technical documentation and coordination of work, acceptance and delivery of work, material and technical supply, provision of fire and watch guards, safety measures, temporary (not title) buildings and structures, etc. At the same time, the subcontractor assigns the amount of deductions to the indicated overhead items, and the general contractor accordingly reduces similar expenses.

4. APPLICATION OF THE REGULATIONS FOR OVERHEAD COSTS
WHEN PREPARING ESTIMATE DOCUMENTATION FOR CONSTRUCTION
OBJECTS AND PAYMENTS FOR PERFORMED WORK

4.1. The amount of overhead costs is determined in local estimates (estimated calculations) at the current price level (basic price level taken into account in the 2001 estimate and regulatory framework).

(as amended by Changes and additions, approved by Rosstroy)

When using aggregated standards for overhead costs by type of construction, overhead costs are charged at the end of the estimate (calculation) following the total of direct costs.

The accrual of overhead costs by types of construction, installation and repair and construction works is carried out for the complexes of works determined in accordance with the name of the collections GESN-2001, GESNm-2001, GESNr-2001 and GESNp-2001.

(as amended by Changes and additions, approved by Rosstroy)

The binding of overhead costs by type of work to the specified collections (scope) is given in Appendices 4 and 5.

(as amended by Changes and additions, approved by Rosstroy)

In cases where there are no standards for overhead costs by type of work during the construction of nuclear power plants, it is allowed to apply an aggregated standard for overhead costs by type of construction.

4.2. The procedure for applying overhead costs in estimates depends on the method for determining the estimated cost of construction and installation works and the staging of project documentation.

4.3. When using the resource method, when in the process of compiling local estimates (budgets) funds for the remuneration of workers are determined at the current price level, the amount of overhead costs can be determined by the formula:

at the project stage:

, (3)

where H is the amount of overhead costs, rub. or thousand rubles;

Z - the amount of funds for the remuneration of construction workers and machine operators, taken into account as part of the direct costs of the local estimate calculation (estimate), rub. or thousand rubles;

N s - an aggregated standard of overhead costs by type of construction, given in Appendix 3 (in percent);

H n - individual overhead rate for the contractor (in percent);

Н pi - standard overhead costs for the i-th type of construction, installation and repair work, given in Appendices 4 and 5 (as a percentage).

4.4. When applying the base-index method, when the calculation of funds for the remuneration of workers is made on the basis of the estimated value of remuneration, taken into account in the estimated regulatory base of 2001, the following formulas can be applied:

at the project stage:

, (4)

at the stage of working documentation:

, (5)

, (6)

where З с and З m - the total estimated value of the remuneration of construction workers and machine operators for the facility in the level of estimated norms and prices as of 01.01.2000, in rubles;

And from - the index of the current level of funds for wages in construction in relation to the level of estimated wages of workers, taken into account by estimated norms and prices since 2001;

(as amended by Changes and additions, approved by Rosstroy)

Z ci and Z mi - total estimated wages for construction workers and machine operators for the i-th type of work in the level of estimated prices as of 01.01.2000, in rubles;

n is the total number of types of work on this object.

4.5. When compiling estimate documentation for the construction of facilities, when the subcontractor performing certain types of construction work is unknown, it is recommended that the estimated cost of such work be determined using the overhead rate for the general contractor. When calculating the general contractor with the subcontractor for the work performed, the subcontractor's overhead rate is applied.

4.6. To determine the cost of construction work performed by individual entrepreneurs (individuals) under household or construction contracts, it is recommended to calculate the amount of overhead costs on the basis of an individual norm by calculating by cost items, taking into account only those cost items and expenses that correspond to the actual conditions of implementation domestic or construction work.

Clause 4.7 of MDS 81-33.2004 became invalid from January 1, 2011 (letter of the Ministry of Regional Development of the Russian Federation of December 6, 2010 N 41099-kk / 08).

4.7. When determining the estimated cost of construction and calculating for the work performed for individual entrepreneurs and organizations using the simplified taxation system, it is necessary to exclude from the calculation of the individual overhead rate the costs associated with the payment of the unified social tax (UST).

When organizations use in local estimates aggregated standards for overhead costs by type of construction or by type of construction, installation and repair and construction works, a coefficient of 0.7 is applied to these standards.

4.8. Standards for overhead costs for work on the overhaul of industrial buildings and structures performed by contractors are accepted in the amounts established for construction work.

At the same time, a reduction factor of 0.9 is not applied to determine the estimated cost of overhaul of industrial facilities using the overhead standards for types of construction and installation work.

4.9. The amount of overhead costs for construction (repair and construction) work carried out by an economic method is determined according to an individual norm.

When using overhead costs by types of construction or types of work in estimates, a coefficient of 0.6 must be applied.

The coefficient of 0.85 does not apply to the overhead rate in the amount of 66% of the wage fund of workers in the cost estimates for materials and semi-finished products manufactured under construction conditions (Letter of the Ministry of Regional Development of the Russian Federation dated 01.03.2011 N 4391-KK / 08).

4.10. When determining the estimated cost of materials, semi-finished products, as well as metal and pipeline blanks manufactured under construction conditions, overhead costs are charged at an individual rate or in the amount of 66% of the wage fund of workers (builders and machine operators).

The specified procedure is also applied in settlements for work performed between the customer and the contractor.

5. ACCOUNTING FOR OVERHEAD COSTS

5.1. Accounting for overhead costs is maintained by construction organizations in accordance with the principles established by the accounting standard for accounting for costs and income associated with construction.

5.2. Accounting for overhead costs is carried out on the basis of primary accounting documentation (payment requests, invoices, bank statements, payrolls, orders, acts, advance payments, etc.), drawn up in the manner prescribed by the relevant regulations.

5.3. Accounting for overhead costs is carried out in the journal-warrant N 10-c on account 26 "General (overhead) expenses" separately for overhead costs related to the main production, and for expenses related to auxiliary production. Overhead costs associated with the maintenance of the non-productive sphere are taken into account directly on account 29 "Serving industries and farms".

5.4. Overhead costs of the main production in construction organizations on a monthly basis in proportion to direct costs relate to the costs of construction work, reflected on account 20 "Main production", and also accounted for on account 30 "Non-capital work" (except for the costs of erecting temporary non-title structures).

Overhead costs of the main production in trusts (structural divisions) of mechanization are monthly distributed in proportion to the direct costs of accounting for construction work performed for customers under contractor agreements, and work on the operation of construction machines and mechanisms provided as services.

5.5. Certain types of expenses included in overhead costs within the established norms, calculated from volumetric indicators (for entertainment expenses, advertising, advanced training), are determined in the prescribed manner for the construction organization as a whole, with the subsequent distribution of the limit by structural divisions.

5.6. To compare the estimated value with the actual overhead costs in each contractor, an estimate of overhead costs for all items included in the list of cost items should be prepared. For each item of overhead costs, in turn, separate estimates (calculations) are developed, on the basis of which the total amount and structure of overhead costs is determined.

Comparison of the estimated and actual overhead costs makes it possible to measure the socially necessary and individual costs for the organization, management and maintenance of construction production.

In cases where the actual amount of overhead costs exceeds the estimate, it is recommended to develop individual overhead rates.