Specific features of accounting the expenditures on utilities in the institutions of professional and technical education carried out from budgetary financing

The article discusses the accounting of expenses carried out at the expense of budgetary financing using the example of utilities and the preparation of reporting in the context of the estimate indicators, which are summarized in the main article - current expenses. The content of the analysis of the execution of cost estimates is to assess the efficiency of using the financial resources allocated to the institution, to identify deviations in actual costs from the estimated assignments, and also to assess the influence of the factors that caused these deviations.