Russian Finance Ministry letter N 02-02-04 / 67438, the Treasury Russia N 42-7.4-05 / 5.1-805 from 25.12.2014

Explained some of the issues associated with the use and recognizing the customer provided by the supplier (contractor, executor) enforce a contract.

If the supplier (contractor, executor) were violated obligation to repay the advance given to the customer, in accordance with the terms of the contract the customer is entitled to hold the funds provided by the supplier to ensure fulfillment of their obligations to repay the advance.

Clarifies the accounting for customer retention funds subject to the terms of the contract, a source of financial support for the contract period and receipt of funds on personal account (for the fiscal year or after its completion).

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