Peculiarities of the budget account of the balancance account 26 "Property transferred to unloaded use"

In the course of their activities, state institutions accept obligations, commit transactions related to the reception, use, disposal of property and other assets that do not belong to it. Accounting for such transactions is reflected in off-balance sheet accounts. This article examines the nature of the off-balance account, the way it is reflected in accounting, as well as the adjustments and additions.