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How materials are written off from mts04. We make out the sale of material assets recorded on the off-balance account 1s accounting account mts 09 with what documents

Since January 1, 2006, the limit for classifying property as fixed assets has increased to 20,000 rubles. At the same time, in the Tax Code of the Russian Federation, the limit for classifying assets as depreciable property did not change and remained within 10,000 rubles. Thus, a situation may arise when the same object will be reflected in accounting as an inventory, and in tax accounting as depreciable property. How to take into account assets worth up to 20,000 rubles in 1C:Enterprise, the methodologists of 1C tell.

Accounting for fixed assets worth up to 20,000 rubles. in "1C: Accounting 8.0"

The order of reflection in accounting and tax accounting is the same

To account for assets that meet the criteria for inclusion in fixed assets, but according to the accounting policy of an organization, they must be reflected in accounting as part of the inventory, and according to the rules of the Tax Code of the Russian Federation as part of material expenses, it is recommended to use the mechanism for accounting for inventory and household supplies. You can reflect such objects on account 10.09 "Inventory and household supplies". According to the Instructions for the use of the chart of accounts (approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n), this account is designed to account for the presence and movement of inventory, tools, household supplies and other means of labor, which are included in the funds in circulation.

Inventory posting

The posting of such inventories is reflected in the program in the same way as any other materials. To do this, use the document "Receipt of goods and services" with the transaction type "purchase, commission". Account 10.09 "Inventory and household supplies" should be indicated as an account for accounting for incoming inventories (both for accounting and for tax accounting for income tax).

Transfer of MPZ to production (operation)

To transfer the inventory to production, you should use the document "Transfer of materials to operation", on the tab of which "Inventory and household supplies" indicates the nomenclature, the method of reflecting the costs of paying off the cost of the item, the number of objects of the inventory transferred to production, the financially responsible person, as well as accounts accounting for stock items.

Please note that the method of reflecting depreciation costs (repayment of the cost), indicated on the "Inventory and Household Accessories" tab of the "Transfer of Materials for Operation" document, should not have more than one line (see Fig. 1).

Off-balance account МЦ.04 "Inventory and household items in operation" is designed to ensure proper control over the movement of inventory and household items in operation. Analytical accounting for this account is carried out in the context of the nomenclature, batches of materials in operation and materially responsible persons.

Write-off of inventories upon actual disposal

With the actual disposal of the inventory, they can be written off from the off-balance account MTs.04. For this, the document "Write-off of materials from operation" is used, on the tab of which "Inventory and household supplies" the nomenclature, the batch of materials in operation, the materially responsible person and the number of decommissioned MPZ objects are indicated.

When posting the document, the MPZ object will be debited from the credit of the off-balance account 10.MTs.

If in tax accounting the asset is reflected in fixed assets

Capitalization of an asset

If in tax accounting an asset should be included in depreciable property, while in accounting the organization's accounting policy requires its reflection in the inventory, its posting in the program should be reflected as the receipt of an object of non-current assets using the document "Receipt of goods and services" with the type equipment operations. Since the useful life of such an object exceeds 12 months, and the cost at the time of receipt is not always finalized, then before a special decision is made to include this asset in inventory, it should be credited to account 08.04 "Acquisition of fixed assets" ( both accounting and tax accounting).

Acceptance of an asset for accounting

After the value of the asset is finally formed, it must be reflected in accounting as part of the inventories, and in tax accounting - included in fixed assets.

To reflect this operation, the program uses the document "Acceptance for accounting of fixed assets" with the type of operation "equipment", where on the "Accounting" tab it is enough to select the accounting procedure for the asset "Reflection as part of the inventory". Then you need to specify the object of inventories, as well as the accounting account and the warehouse where it will be credited.

On the "Tax accounting" tab, specify the depreciation parameters of the fixed asset for tax accounting.

Fixed assets that are accounted for in accounting as part of the inventory should be reflected in tax accounting on a separate account 01.MTs "OS, accounted for as part of the inventory in accounting records". This is required to correctly reflect the amount of temporary differences, and also allows for separate accounting for such depreciable property.

If the fixed asset is reflected in accounting as part of the inventory, the "Charge depreciation" checkbox on the "Tax accounting" tab will not be available, since depreciation in tax accounting can only be started after the material has been transferred to production. When posting the document, the program will reflect the reclassification of the asset in accounting - its value will be written off from the account of investments in non-current assets, and new material will be credited to the account of inventories.

When posting the document, the inventory item will be credited according to accounting to the warehouse and inventory account specified in the document in an amount equal to the number of fixed assets accepted for accounting indicated in the tabular part "Fixed assets" of the document "Acceptance for accounting of fixed assets". In tax accounting, the cost asset will be transferred to the fixed assets account in the organization.

If the organization applies the provisions of PBU 18/02 "Accounting for income tax settlements", then when posting the document, positive temporary differences in the assessment of the cost of materials (account 10.MTs) and negative temporary differences in the assessment of the cost of fixed assets (account 01. MC). This is auxiliary data intended to reflect deferred tax assets, which should be reflected in the period when the object will be written off as an expense in accounting.

Tax accounting account 10.MTs "Materials accounted for as part of fixed assets in NU" is intended to reflect the amounts of temporary differences on materials accounted for in tax accounting as part of fixed assets.

Transfer of the object to production (operation)

To transfer the inventory to production in accounting, you should use the document "Transfer of materials to operation", on the tab of which "Inventory and household supplies" the nomenclature, the method of reflecting the costs of paying off the cost of the item, the number of objects of the inventory transferred to production, the materially responsible person, as well as accounting records of items in the warehouse.

The tax account 10.MTs should be indicated as the tax accounting account for the MPZ objects put into operation in order to correctly reflect temporary differences in the assessment of the value of assets, since these MPZ were reflected in tax accounting as fixed assets.

At the same time, in order to ensure proper control over the movement of these objects in production or operation, they will be automatically reflected in the debit of the special off-balance account МЦ.04 "Inventory and household supplies in operation".

If the organization applies the provisions of PBU 18/02, then when posting the document, the amount of temporary differences in the assessment of materials reflected in tax accounting as part of fixed assets will be transferred from account 10.MTs to the account for recording production costs (sales expenses) specified in the way expenses are reflected.

Calculation of depreciation for tax accounting

As a result, depreciation will be charged monthly for the fixed asset registered in tax accounting (starting from the month following the one in which this box was selected).

Write-off of an object upon actual disposal

In case of actual disposal of inventory items, they can be written off from the off-balance account MTs.04 (for more details on the write-off methodology, see above).

Write-off of a fixed asset

With the actual disposal of an inventory item, you can write off the corresponding item of fixed assets in tax accounting.

For this, the document "Retirement of fixed assets" is used, in which it is enough to fill in the columns related only to tax accounting.

Columns related to accounting, in this case, do not need to be filled.

When posting the document, the fixed asset will be written off from tax accounting.

Changes in fixed asset accounting

Order of the Ministry of Finance of Russia No. 147n dated December 12, 2005 “On Amendments to the Accounting Regulation “Accounting for Fixed Assets” PBU 6/01”, starting from the financial statements of 2006, new rules for accounting for fixed assets were established. The changes, in particular, affected the procedure for accounting for low-value fixed assets. Now assets with a value within the limit established in the accounting policy of the organization, but not more than 20,000 rubles per unit, can be reflected in accounting as part of inventories. The organization must organize control over their movement. In addition, since 2006, fixed assets with a value of no more than 10,000 rubles are not allowed to be written off to production costs when put into operation.

For the purposes of tax accounting, depreciable property is recognized as property with a useful life of more than 12 months and an initial cost of more than 10,000 rubles (clause 1, article 256 of the Tax Code of the Russian Federation). Thus, an object of fixed assets can be reflected in accounting as part of the inventory, and in tax accounting - as part of depreciable property.

The method of reflecting fixed assets worth up to 20,000 rubles for accounting purposes is determined by the organization independently, and is disclosed in the accounting policy.

Read more about the changes in PBU 6/01.

The methodologists of the company "1C" implemented the following accounting methodology.

Accounting for fixed assets worth up to 20,000 rubles. in "1C: Accounting 7.7"

In a typical configuration, the following methodology for reflecting fixed assets in accounting is implemented:

Accounting for fixed assets worth up to 10,000 rubles

To account for assets that are reflected in accounting as part of the inventory, and in tax accounting as part of material costs, it is recommended to use materials accounting documents. Such objects are reflected on account 10.9 "Inventory and household supplies". According to the Instructions for the use of the chart of accounts (approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n), the account is designed to account for the presence and movement of inventory, tools, household supplies and other means of labor, which are included in the funds in circulation.

The receipt of these objects is documented using the document "Receipt of materials". In the tabular part of the document, select the appropriate elements of the "Materials" directory.

The transfer to production of objects accounted for on account 10.9 should be documented by the document "Transfer of materials to operation". When reflecting this operation, in the header of the document, in the attribute "Type of material", select the value "Inventory and household supplies". In this case, in the tabular part, it will be possible to indicate the materials recorded on account 10.9 and the financially responsible person (see Fig. 2).

Rice. 2. Document "Transfer of materials into operation"

During the posting, postings will be automatically generated on the auxiliary off-balance account МЦ.04 "Inventory and household supplies in operation" (Fig. 3). This account is used to organize control over the movement of inventory and household supplies in operation.

Rice. 3. Postings generated by the document "Transfer of materials into operation", when reflecting the transfer of inventory and households. accessories

Note:
Auxiliary off-balance account MTs.04 is designed to account for inventory and household items put into operation. Analytical accounting is carried out by individual names and employees. Postings on the account are generated automatically when posting the documents "Transfer of materials into operation" and "Write-off of materials in operation".

The write-off of inventory put into operation is documented by the document "Write-off of materials in operation". If the value of the attribute "Type of materials" is "Inventory and household supplies", then in the tabular section you can indicate the materials recorded on account 10.9 and the financially responsible person (Fig. 4). The document generates entries only for the credit of the auxiliary account МЦ.04 (Fig. 5). This operation reflects the disposal of inventory items (household supplies) associated with the expiration of their useful life.

Rice. 4. Document "Write-off of materials in operation".

Rice. 5. Postings generated by the document "Write-off of materials in operation", when reflecting the disposal of inventory and households. accessories.

Other operations with such objects that are not related to the transfer to production (operation) are documented using materials accounting documents.

Objects that meet the criteria for inclusion in the composition of fixed assets, and are reflected in accounting as part of fixed assets, and in the tax accounting - are written off as expenses of the current period, are reflected in the account of investments in non-current assets. In a typical configuration, this operation is reflected using the documents "Receipt of fixed assets", "Receipt of equipment" and "Transfer of equipment for installation". Acceptance for accounting of assets is carried out by the document "Commissioning of OS". At the same time, on the "General information" tab, you should set the "For tax accounting purposes" switch to the "Include in expenses" position (Fig. 6). Objects are reflected in accounting on account 01 "Fixed assets". Further operations with such objects are formalized using fixed asset accounting documents. In this case, postings will be generated only for accounting accounts.

Rice. 6. Commissioning of fixed assets included for tax accounting purposes in the composition of material expenses

Accounting for fixed assets worth from 10,000 to 20,000 rubles

Since the useful life of such objects exceeds 12 months, and the cost at the time of receipt is not always finalized, before a special decision is made to include these objects in inventories, they should be credited to the account of investments in non-current assets. For this, in a typical configuration, the documents "Receipt of fixed assets", "Receipt of equipment" and "Transfer of equipment for installation" are intended. They form transactions on accounts 08 and 07, which keep records of the acquired property.

After the initial cost of the object is determined, it can be reflected in accounting as part of the inventory. Reflection in accounting of the specified operation is carried out by the document "Commissioning of OS". On the "General Information" tab of the document, check the box "Reflect as part of inventories", and on the "Accounting" tab, specify the material and storage location (Fig. 7 and 8).

Rice. 7. Bookmark "General information" with the checkbox "Reflect as part of inventories"

Rice. 8. The "General information" tab with the "Reflect as part of inventories" checkbox checked.

In accounting, the document generates entries in the debit of account 10.9 "Inventory and household supplies" and the credit of account 08 "Investments in non-current assets".

In tax accounting, the object is reflected in the composition of depreciable property. To account for such objects, the configuration provides for an off-balance account N05.MTs "Fixed assets as part of the inventory". At the same time, the document generates postings reflecting the receipt of the corresponding material to the auxiliary off-balance account H02.MTs "Materials included in the fixed assets" (quantity only). This is required for separate accounting of objects reflected in the inventory, correct reflection of the amounts of temporary differences, and control of balances of materials for tax accounting.

Rice. 9. Postings generated by the document "Commissioning of the OS" when reflecting the fixed asset as part of the inventory

Note:
Off-balance account N05.MTs "Fixed assets as part of inventory" is intended for tax accounting of fixed assets reflected in accounting as part of inventory. The debit of the account reflects the initial cost of fixed assets. Entries on the credit of this account are made in case of disposal of the corresponding item of fixed assets. Postings on the account are generated automatically when posting documents for the receipt and disposal of an object of fixed assets.
Auxiliary off-balance account N02.MTs "Materials accounted for as part of fixed assets" is intended for quantitative accounting of materials accounted for in tax accounting as part of fixed assets. Postings on the account are generated automatically: by debit - when posting documents for the receipt of fixed assets reflected in accounting as part of the inventory; for a loan - when posting documents for the disposal of materials accounted for as part of fixed assets. When a material is handed over to production, account credit entries are generated first.

Thus, the document "Commissioning fixed assets" reflects the transfer of the object from non-current assets to the composition of inventories, therefore the "Charge depreciation" attribute on the "General Information" tab is not available. Direct commissioning is reflected in accounting simultaneously with the beginning of the use of the facility for production purposes.

It should be noted that if an object is reflected in accounting as a material, and in tax accounting as a fixed asset, then two documents are required to reflect any operation with this object: one document - to reflect the operation in accounting, the second document - to reflecting the transaction in tax accounting. Each transaction must be reflected in accounting and tax accounting simultaneously.

The transfer to production of the material accounted for as part of fixed assets is carried out in accounting using the document "Transfer of materials to operation". In tax accounting, this operation is reflected not by a document, but by setting the details of the "Fixed Asset" directory:

in the requisite "Date of commissioning" the date of commissioning is indicated;
the "Charge depreciation" checkbox is selected (the entry of the periodic variable must be made on the date of commissioning).

When carried out, the document "Transfer of materials into operation" generates a posting on the credit of account N02.MTs, which reflects the commissioning of the corresponding material in tax accounting.

Rice. 10. Postings generated by the document "Transfer of materials for operation", when transferring fixed assets, reflected in the inventory, to production.

The write-off of the material accounted for as part of fixed assets in accounting should be drawn up using the document "Write-off of materials in operation", which reflects the disposal of inventory items (household supplies) associated with the expiration of their useful life. To reflect the disposal operation in tax accounting, it is necessary to generate the document "Write-off of fixed assets". In this case, the details "Initial cost" and "Accrued depreciation" must remain blank. When posting the document "Fixed asset write-off", entries are generated to write off the initial cost from account N05.MTs and the amount of accrued depreciation from account N05.02 (Fig. 11).

Rice. 11. Postings generated when writing off fixed assets reflected in the inventory.

Depreciation of fixed assets reflected in accounting as part of the inventory is charged only in tax accounting, in accordance with the requirements of Chapter 25 of the Tax Code of the Russian Federation. Depreciation is reflected in the document "Depreciation and repayment of the cost." At the same time, postings are formed on the credit of account H05.02 for the amount of accrued depreciation (Fig. 12).

Rice. 12. Postings generated when calculating depreciation for fixed assets reflected in the inventory

The configuration implements a mechanism for calculating temporary differences on fixed assets reflected in accounting as part of the inventory for organizations using PBU 18/02 "Accounting for income tax settlements". The formation of entries reflecting the recognition of deferred tax assets and liabilities is carried out when posting the document "Closing the month". In the month of commissioning of fixed assets, reflected in the inventory, when posting the document "Closing the month", the recognition of deferred tax assets on these fixed assets is reflected. In subsequent periods, as depreciation is accrued in tax accounting, when posting the "Closing of the month" document, the write-off of deferred tax liabilities is automatically recorded. To account for temporary differences when posting the document "Closing the month", select "Accounting for temporary differences (PBU 18/02)" in the list of actions to be performed.

In the directory "Fixed assets", if the object is reflected in the accounting as part of the inventory, in the form of a dialog element of the directory, the checkbox "Reflected as part of the inventory" is checked.

When the flag "Reflected in the inventory" is checked, the bookmark "Accounting" indicates the material into which the fixed asset is reclassified, and the "Modernization" tab is missing. If the fixed asset is accepted for accounting by the document "Commissioning OS" - the checkbox is not available (Fig. 13).

Rice. 13. Dialogue element of the directory "Fixed assets" for the fixed asset, reflected in the inventory.

Accounting for fixed assets worth more than 20,000 rubles

Objects worth more than 20,000 rubles are reflected in the account of investments in non-current assets, for which the documents "Receipt of fixed assets", "Receipt of equipment" and "Transfer of equipment for installation" are intended in a typical configuration. The commissioning of such objects, as well as objects worth from 10,000 to 20,000 rubles, which, according to the accounting policy of the organization, are reflected in fixed assets, is carried out using the document "Commissioning of the OS". When posting a document, the fixed asset is reflected in accounting on account 01 "Fixed assets", in tax accounting - H05.01 "Initial cost of fixed assets". Further operations are carried out using fixed asset accounting documents.

Before starting work with inventory (workwear), they must be credited to the appropriate accounts (to the account “10 / I / C” - for inventory, or to the account “10 / CO / C" - for work clothes).
To account for material assets in operation, an off-balance account "MC - Material assets in operation" is used, with connected analysts for employees and goods and materials.

To account for inventory and overalls, the following operations of the DCU journal are used:
1. Transfer of the MBP into operation;
2. Transfer of IBE from one employee to another;
3. Return of the MBP from service;
4. Write-off of the MBP from service.

1. Transfer of the MBP into operation

At this step, the equipment / overalls transferred for operation are indicated.

We create the operation "Transfer of the MBP into operation". In the header of the invoice, we indicate the employee to whom we transfer the inventory / overalls to operation and the warehouse from which we transfer, as well as the write-off account, if the inventory / overalls will be written off immediately upon transfer to operation:

In the detailing of the invoice for each inventory (overalls) transferred to operation, we indicate whether this inventory / overalls will be debited from operation immediately upon transfer to operation (to the debit of the write-off account indicated in the header (for example, 20/PROCH) and to the debit of the account “MC ") or not.
To do this, use the field "Write off?" in the detailing of the invoice, which can take one of two values "No" or "Yes".

After the inventory / overalls has been released from the warehouse, from that moment it is considered to be in operation.

2. Transfer of IBE from one employee to another

At this step, inventory/workwear transferred from one employee to another is specified.

We create the operation "Transfer of IBE from one employee to another." In the header of the invoice, in the "From" field, we indicate the employee from whom we transfer the inventory / overalls, and in the "To" field - indicate the employee to whom we transfer the inventory / overalls. In the detailing of the invoice, we indicate the inventory / overalls to be transferred:

3. Return of the MBP from service

At this step, inventory and overalls that are returned to the warehouse from operation are indicated.

We create the operation "Return of the MBP from operation". In the invoice header, in the "From employee" field, specify the employee from whom we receive the returned inventory / overalls.

Off-balance accounts mts02 accounting

In the "To warehouse" field, specify the warehouse to which inventory / overalls are returned.
In the detailing of the invoice, we indicate the inventory / overalls to be returned:

(If inventory/workwear was written off immediately upon transfer to operation, then this inventory/workwear does not need to be returned).

4. Decommissioning of the MBP

We create the operation "Decommissioning of the MBP from operation". In the header of the invoice, we indicate the write-off account and the employee who has the written-off inventory / overalls in operation:

In the detailing of the invoice, if inventory/overalls are debited as scrap, then in the field "Received scrap for the amount" indicate the amount of the received scrap, otherwise leave this field blank. Based on the amount of the received scrap, the table of posting the scrap of the MB-8 form is filled in.

If this inventory (overalls) has already been written off from operation in the operation “Transfer of the MBP into operation”, then in this case the inventory / overalls will be written off only from the credit of the “MC” off-balance account, otherwise the write-off will be made to the write-off account specified in the header of the invoice .

Receipt of materials

Materials can enter the organization in the following ways:

1. From suppliers for a fee.

Materials are received from suppliers on the basis of accompanying documents, such as: waybill and invoice. Further, a Receipt Order (form No. M-4) is issued at the warehouse. Information from the receipt order is entered into the Material Accounting Card (form No. M-17).

If, upon receipt of materials from the supplier, discrepancies in the actual data in terms of quantity, quality, etc. are revealed. with documents, or there are no accompanying documents (uninvoiced delivery *), then an Act of acceptance of materials is drawn up (form No. M-7), materials are credited by the commission at discount prices and a receipt order is not issued. The amount of excess materials is attributed to an increase in the debt to the supplier or the material received in excess is accepted for safekeeping (accounted for on off-balance account 002), and if a shortage is detected due to the fault of the supplier, a claim is made to him.
When materials are accepted at the supplier's warehouse, the driver (forwarder) is issued a Power of Attorney to receive materials (form No. M-2 or No. M2a).

Wiring:
D10 K60 - materials received at actual cost
D19 K60 - input VAT included
D68 K19 - VAT offset
D60 K51 - payment to the supplier

2. From own production (manufacture of material by own forces)

The receipt of materials from own production to the warehouse is documented by the Requirement-Invoice (form No. M-11).

Wiring:
D20.23 K10.70.69.02.76
D10 K20.23 - at actual cost

3. From the founders

contribution of materials to the authorized capital (UK):
D10 K75 - at an agreed cost

4. When dismantling equipment.

The receipt of materials during the dismantling of equipment is documented by the Act (form No. M-35).

5. For barter transactions

A) registration at the sale value of the transferred property:
D10 K60
D19 K60

B) reflection of the transferred property at the sale value with VAT:
D62 K90.1 (91.1) - revenue without VAT
D90.3 (91.2) K68 - VAT
D90.2 (91.2) K10.41.07, etc. - deregistration of transferred property at book value
D90.9 (91.9) K99 - profit
D99 K90.9 (91.9) - loss

C) set-off of debts for the sale price without VAT:
D60 K62

D) reflection of VAT (CANCELLED FROM 2009):
D51 K62 - received VAT from the counterparty
D68 K19 - VAT offset from the budget
D60 K51 - VAT transferred to the counterparty

6. Free receipt

Wiring:
D10 K98 - at the estimated cost

When materials are released into production or for other purposes:
D20,26,44 K10
D98 K91.1

In accordance with the Instructions for the use of the Chart of Accounts, materials can be credited in two ways:

1. at actual cost

are used, as a rule, by organizations that have a small range of materials. All costs for the purchase of materials are also reflected in account 10 "Materials".

1. The actual cost of materials purchased for a fee is the sum of actual costs for the purchase of materials, excluding VAT and other refundable taxes.

Actual costs include:

1. amounts paid to the supplier;
2. amounts paid for information, consulting and intermediary services for the acquisition of materials;
3. customs duties and fees;
4. non-refundable taxes;
5. costs for the procurement, delivery of materials to the place of their use;
6. the costs of bringing the materials to a state suitable for use for the intended purposes;
7. other costs directly related to the purchase of materials.

2. The actual cost of materials, when they are manufactured by the organization itself, is determined based on the actual costs associated with their manufacture.

3. The actual cost of materials contributed to the authorized capital (UK) is determined from their monetary value, agreed by the founders.

4. The actual cost of materials received free of charge is determined based on their current market value as of the date of acceptance for accounting.

5. The actual cost of materials received in exchange for other property is the value of the transferred property (sales value).

Wiring:
D10 K60 - stationery received
D19 K60 - accepted for VAT accounting on stationery
D26 K10 - stationery issued to employees.

2. at discount prices

in this case, the use of account 15 "Procurement and acquisition of material assets" is mandatory. The debit of this account reflects the actual costs for the acquisition (procurement) of materials, and the credit of this account reflects the accounting value of received and capitalized materials. The difference between the actual and book value is written off to account 16 "Deviation in the value of material assets". The differences accumulated on account 16 are written off to the debit of the accounts for accounting for production costs (sales costs), and if the difference is negative, they are reversed.

Wiring:
D60 K51 - supplier invoice paid
D10 K15 - paper accepted for accounting at a discount price
D15 K60 - paper accepted for accounting at the actual price
D19 K60 - accepted for accounting input VAT

it turned out that the book value of the paper is less than the actual one, we make the posting:
D16 K15 - for the difference between the accounting and actual price (overrun written off)
D26 K10 - paper issued by an employee.

at the end of the month, deviations from account 16 are written off:
D26 K16 - account 16 deviations were written off.

Allowance for depreciation of materials

Materials that are morally obsolete or have partially lost their original qualities, or the current estimated cost of which has decreased, are reflected in the balance sheet at the end of the reporting period, less a reserve for the decrease in the cost of materials formed due to financial results, by the amount of the difference between the current estimated cost, if it is above market value.

Wiring:
in December, a reserve is created for 31.12:
D91.2 K14 (does not reduce taxable income)

if in the next reporting period these reserves are written off for any reason, the reserve is restored:
D14 K 91.1

A similar entry is made in case of an increase in the market value of materials for which the corresponding reserves were previously created.

Analytical accounting on account 14 is maintained for each reserve. In the balance sheet, such materials are reflected net of the provision.

Accounting for materials in transit and non-invoiced deliveries*

1. Materials in transit

Materials are considered to be in transit if they have not arrived at the warehouse by the end of the month, but the ownership of them has already passed to the buyer.

Such materials are reflected on account 10 "Materials" without posting to the warehouse. In the following month, when the materials are actually received into the warehouse, these amounts are reversed and a regular entry is made for the posting of materials to the warehouse.

Wiring:
Registration of materials in transit:
D10.materials in transit K60 - at actual cost
D19 K60 - input VAT included

When materials arrive at the warehouse:
D10.materials on the way K60 - reversal!
D10 K60 - at actual cost
D68 K19 - VAT offset
D60 K51 - payment to the supplier

2. Uninvoiced deliveries*

Such materials are accepted according to the act and acceptance of materials drawn up in the warehouse, at book value.

If settlement documents are not received from the supplier by the end of the month, these materials remain in the acceptance assessment.
In the next month, upon receipt of settlement documents, the cost of an uninvoiced delivery is adjusted taking into account the received documents.

Wiring:
Posting of materials before receipt from the supplier of settlement and payment documents:
D10 K60 - at book value

Upon presentation by the supplier of settlement and payment documents, the cost is adjusted:
D10 K60 - if the actual cost is higher than the book value
or
D10 K60 - reversal if the actual cost is less than the book value
D19 K60 - input VAT included
D68 K19 - VAT offset

If settlement documents for uninvoiced deliveries are received in the next year, then

The accounting cost of materials does not change;
- the amount of VAT is accepted for accounting in accordance with the established procedure;
- settlements with the supplier are specified.

In this case, the difference between the accounting value of the materials received and their actual value is written off in the month in which the settlement and payment documents were received:

Wiring:
D60 K91.1 - profit of previous years (with a decrease in the cost of materials)
D91.2 K60 - loss of previous years (with an increase in the cost of materials)

DISPOSAL OF MATERIALS

Materials in the enterprise can be:

1. released into production
issued by the Limit-intake card (form No. M-8) - if the norms (limits) of the consumption of materials are established, or by the Requirement-consignment note (form No. M-11) - if the norms are not established.

2. transferred to use for own needs

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implemented on the side
an Invoice for the release of materials to the side is issued (form No. M-15).

Wiring:

D62 K91.1 - at the selling price (sales value), including VAT
D91.2 K68.2 - VAT is charged to be paid to the budget from the sale price
D51 K62 - receipt of payment from buyers for materials
D91.9 K99 - accrued profit from the sale of materials
D99 K91.9 - accrued loss from the sale of materials.

4. liquidated due to emergency.

5. made as a contribution to the authorized capital or joint activity

Wiring:
if accounting is kept at actual cost using account 10 "Materials":
D58 K10 - write-off at actual cost
D91.2 K58 or
D58 K68 - VAT recovery

if accounting for materials is maintained using accounts 15.16:
D58 K10 - write-off at book value
D16 K58 or
D58 K16 - bringing to the actual cost
D91.2 K58 or
D58 K91.1 - bringing the actual cost to the agreed one.
D58 K68 - VAT recovery

6. transferred free of charge (or under a donation agreement).

Wiring:
if accounting is kept at actual cost using account 10 "Materials":
D91.2 K10 - write-off at actual cost

if accounting for materials is maintained using accounts 15.16:
D91.2 K10 - write-off at book value
D91.2 K16 - if the actual cost is more than the book price
D16 K91.1 - if the actual cost is less than the book price

D91.2 K68.2 - VAT charged on the estimated cost
D99 K91.9 - accrued loss from donated materials.

7. in case of shortage

Wiring:
if accounting is kept at actual cost using account 10 "Materials":
D94 K10 - write-off at actual cost

if accounting for materials is maintained using accounts 15.16:
D94 K10 - write-off at book value
D16 K19 or
D94 K16 - write-off of deviations from the actual cost
D20,26,44 K94 - shortage write-off within the norms of natural loss
D73.2, 91.2 K94 - writing off the shortage to the guilty person or to the financial result.

When materials are released into production or otherwise disposed of, they are evaluated in one of the following ways:

1. at the average cost of each unit

this is how materials used by the organization in a special manner or stocks that cannot normally replace each other (precious metals, stones, etc.) are evaluated;

2. at the average cost price

is determined by dividing the total cost of the type of materials by their quantity, respectively, consisting of the cost and quantity of the balance at the beginning of the month and of the materials received in this month;

3. at the cost of first-time purchases (FIFO)

is based on the assumption that materials are used in production in the sequence of their purchase, i.e. materials are the first to enter production and are valued at the cost of early purchases, taking into account the balance at the beginning of the month. And the balance at the end of the month is valued at the cost of the most recent acquisitions.

The LIFO method has been canceled since 01.01.08

Analytical accounting of materials

Conducted in places of storage (in warehouses) and in the accounting department of the enterprise.
In warehouses, records are kept by financially responsible persons on special cards, which are opened for each name and type of materials. The cards reflect operations on the receipt and consumption of materials.
In the accounting department of the enterprise, accounting is carried out in one of the following ways:
1) Quantitative-sum accounting
entries in accounting cards are made on the basis of documents received from the warehouse.
2) Operational accounting
cards are not maintained in the accounting department; for accounting, they use verified cards filled in at the warehouse.
3) Total accounting
is conducted in the context of storage locations and financially responsible persons only in sum terms.

TRANSPORT AND PROCESSING EXPENSES (TZR)

According to clause 70 of the Methodological Guidelines for Accounting for Inventories (IPZ), Transportation and Procurement Costs when purchasing materials are:
- the costs of loading materials into vehicles and their transportation, payable by the buyer in excess of the price of these materials under the contract;
- travel expenses for the direct procurement of materials;
- payment for the storage of materials at the places of purchase, at railway stations, at camps, in ports;
- margins (surcharges), commissions (cost of services) paid to other organizations;
- the cost of losses for the delivered materials in transit (shortage, damage) within the limits of natural wastage;
- payment of interest on credits and loans provided related to the acquisition of materials before they are accepted for accounting;
- expenses for the maintenance of the procurement and storage apparatus of the organization, employees directly involved in the procurement (purchase) of materials and their delivery (escort);
- expenses for the maintenance of special procurement points, warehouses and agencies organized in the places of procurement of materials;
- other expenses.

ACCOUNTING

According to clause 83 of the Methodological Guidelines for Accounting for Inventories (IPZ), these costs can be accounted for in one of three ways:

1. as part of the cost of purchased materials

expenses are included in the actual cost of purchased materials, which is reflected on account 10 "Materials". This method is advisable to apply with a small range of materials or in the case of significant importance of individual types and groups of materials.

2. on a separate sub-account to account 10 "Materials"

expenses are accounted for on a separate sub-account to account 10 "Transport and procurement costs". This method is used if such costs are insignificant or cannot be attributed to the cost of certain types of materials.

Wiring:
D10.1 K60 - materials received from the supplier
D10.1.1 K60 - transportation and procurement costs for materials are reflected
D19 K60 - reflected VAT on transportation and procurement costs for materials
D60 K51 - payment to the supplier for materials and transportation and procurement costs
D68 K19 - accepted for VAT deduction on materials and transportation and procurement costs.

3. are reflected in a separate account "Procurement and acquisition of material assets"

The debit of account 15 “Procurement and acquisition of material assets” reflects the receipt of materials at the purchase price (Debit 15 Credit 60). The credit of account 15 in correspondence with account 10 "Materials" includes the cost of actually received by the organization and credited inventories.

According to paragraph 80 of the Guidelines, accounting prices are allowed to be applied in analytical accounting and storage areas.
The following are used as accounting prices for materials:
a) contract prices;
b) the actual cost of materials according to the data of the previous month or the reporting period (reporting year);
c) planned and estimated prices;
d) the average price of a group of materials.

In case of significant deviations of planned and average prices from market prices, they are subject to revision. Such deviations should not exceed, as a rule, 10%.
Thus, by posting Debit 10 Credit 15, materials are deposited in the warehouse at accounting prices.
The amount of the difference in the cost of purchased inventories, calculated in the actual cost of their acquisition (procurement) and accounting prices, is debited from account 15 to account 16 “Deviation in the cost of material assets”.
In accordance with paragraph 85 of the Guidelines, the TZR can also be attributed to balance sheet account 15. Therefore, the deviation in the cost of materials (the difference between the actual cost of purchased materials and their accounting price) will include not only the difference between the cost of the material at the contract price and its accounting price, but also the amount of the TZR, and the amount of deviations at the end of the reporting period is written off in full to the balance sheet account 16.
In the balance of account 15, the organization can only have the cost of materials indicated in the supplier's settlement documents (invoice, invoice, payment request, etc.), for which the rights of possession, use and disposal have been transferred to the buyer, but they themselves materials have not yet arrived (materials are on the way).

Wiring:
D15 K60 - materials received from the supplier
D19 K60 - reflected VAT on materials received
D15 K60 - reflected TZR based on materials
D19 K60 - reflected VAT on TZR
D60 K51 - payment to the supplier for materials
D68 K19 - accepted for VAT deduction on materials and TZR
D10 K15 - reflects the receipt of materials at discount prices
D16 K15 - reflects the amount of deviations (including TZR) between the actual cost of purchased materials and the accounting price.

DESCRIBE

In accordance with paragraph 86 of the Methodological Guidelines for Accounting Inventories (IPZ), transportation and procurement costs related to materials released into production, for management needs and for other purposes, are subject to monthly write-offs to accounting accounts, on which the consumption of relevant materials is reflected (to the accounts of production, service industries and farms, etc.).

One of the following options for writing off transportation and procurement costs must be registered in the accounting policy of the organization:

1. the average percentage method in which expenses are written off as an increase in the cost of materials used in the amount calculated by the formula:

1. In order to reflect the transfer of materials to production, you must first calculate the average cost per unit of material, which is equal to:

(the total cost of the material purchased in the current month, taking into account its balance at the beginning of the month)
______________________________________________________________________________________
(total amount of material in stock)

2. Calculate the percentage of write-off of transportation and procurement costs (TPR) in the current month (the share of TPR in the cost of materials written off to production):

(remaining inventory at the beginning of the month + receipts of inventory for the month)
_____________________________________________________________________________________
(the total cost of the material purchased during the month, taking into account its balance at the beginning of the month x 100%)

Please note that we leave four decimal places in the resulting amount after the decimal point.

3. Knowing the write-off percentage, we can calculate the amount of write-off of TZR in the current month:

The cost of materials transferred to production in the current month is multiplied by a percentage.

Wiring:
D20 K10.1 - materials written off for production

Accounting for fixed assets worth up to 20,000 rubles. in "1C: Accounting 8.0"

The order of reflection in accounting and tax accounting of such fixed assets is the same.

To account for assets that meet the criteria for inclusion in fixed assets, but according to the accounting policy of an organization, they must be reflected in accounting as part of the inventory, and according to the rules of the Tax Code of the Russian Federation as part of material expenses, it is recommended to use the mechanism for accounting for inventory and household supplies. You can reflect such objects on the account 10.09. According to the Instructions for the use of the chart of accounts (approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n), this account is designed to account for the presence and movement of inventory, tools, household supplies and other means of labor, which are included in the funds in circulation.

Posting such MPZ is reflected in the program in the same way as any other materials. To do this, use a document with the operation type "purchase, commission". As an account for accounting for incoming inventories, you should specify an account 10.09 "Inventory and household supplies"(both for accounting and for tax accounting for income tax).

For transmission such MPZ into production you should use the document on the tab of which "Inventory and household supplies"

When posting the document, the cost of inventory items transferred for production will be debited from the account for accounting for materials in the warehouse to the account for accounting for production costs (sales costs) specified in the method of recording expenses. At the same time, in order to ensure proper control over the movement of these objects in production or operation, they will be automatically reflected in the debit of a special off-balance account.

Off-balance account МЦ.04 "Inventory and household accessories in operation" is designed to ensure proper control over the movement of inventory and household supplies in operation. Analytical accounting for this account is carried out in the context of the nomenclature, batches of materials in operation and materially responsible persons.

With the actual disposal of the inventory, they can be written off from the off-balance account MTs.04. This document is used for this. "Write-off of materials from operation", on the tab of which "Inventory and household supplies" the nomenclature, the batch of materials in operation, the materially responsible person and the number of decommissioned MPZ objects are indicated.

When posting the document, the MPZ object will be debited from the credit of the off-balance account 10.MTs.

If in tax accounting an asset should be included in depreciable property, while in accounting the organization’s accounting policy requires it to be reflected in the inventory, its posting in the program should be reflected as the receipt of an object of non-current assets using a document "Receipt of goods and services" with type of operation "equipment".

Since the useful life of such an asset exceeds 12 months, and the cost at the time of receipt is not always finalized, then before a special decision is made to include this asset in inventory, it should be credited to the account 08.04 "Acquisition of fixed assets"(both accounting and tax accounting).

After the value of the asset is finally formed, it must be reflected in accounting as part of the inventories, and in tax accounting it must be included in fixed assets. To reflect this operation, the program uses a document "Acceptance for OS accounting" with type of operation "equipment", where on the tab "Accounting" it is enough to choose the accounting treatment of the asset "Reflection in the MPZ". Then you need to specify the object of inventories, as well as the accounting account and the warehouse where it will be credited.

Bookmark "Tax accounting" you must specify the depreciation parameters of the fixed asset for tax accounting.

Fixed assets that are accounted for in accounting as part of the inventory should be reflected in tax accounting on a separate account 01.MTs "OS, accounted for as part of the inventory in accounting records". This is required to correctly reflect the amount of temporary differences, and also allows for separate accounting for such depreciable property.

If the fixed asset is reflected in accounting as part of the inventory, the checkbox "Charge depreciation" on the bookmark "Tax accounting" will not be available, since depreciation in tax accounting can only begin after the material has been transferred to production. When posting the document, the program will reflect the reclassification of the asset in accounting - its value will be written off from the account of investments in non-current assets, and new material will be credited to the account of inventories.

When posting the document, the inventory item will be credited according to accounting to the warehouse and inventory account indicated in the document in an amount equal to the number of fixed assets accepted for accounting indicated in the tabular section "Fixed assets" document "Acceptance for OS accounting". In tax accounting, the value of the asset will be transferred to the fixed assets account in the organization.

If the organization applies the provisions PBU 18/02 "Accounting for income tax calculations", then when posting the document, positive temporary differences in the valuation of the cost of materials (account 10.MTs) and negative temporary differences in the valuation of fixed assets (account 01.MTs) will be reflected. This is auxiliary data intended to reflect deferred tax assets, which should be reflected in the period when the object will be written off as an expense in accounting.

Tax account 10.MC "Materials included in the OS in NU" is designed to reflect the amounts of temporary differences on materials accounted for in tax accounting as part of fixed assets.

To transfer the inventory to production in accounting, you should use the document "Transfer of materials to operation", on the tab of which "Inventory and household supplies" the nomenclature, the method of reflecting the costs of paying off the cost of the nomenclature, the number of inventory items transferred to production, the materially responsible person, as well as the accounting records of the nomenclature in the warehouse are indicated.

Accounting for fixed assets worth up to 20,000 rubles. in "1C:Enterprise"

At the same time, in order to ensure proper control over the movement of these objects in production or operation, they will be automatically reflected in the debit of a special off-balance account МЦ.04 "Inventory and household accessories in operation".

After the transfer of the MPZ object into operation is reflected in the accounting records, it is necessary to set the depreciation check box for the corresponding fixed asset object in tax accounting. This flag can be set by document "OS state change", which needs to be issued only for tax accounting. As a result, depreciation will be charged monthly for the fixed asset registered in tax accounting (starting from the month following the one in which this box was selected). This document is called from menu "FA and intangible assets - depreciation parameters - change in the state of the OS".

In case of actual retirement of the inventory items, they can be written off from the off-balance account MTs.04. Also, in the event of the actual disposal of an inventory item, you can write off the corresponding fixed asset item in tax accounting. This document is used for this. "OS write-off", in which it is enough to fill in the columns related only to tax accounting. Columns related to accounting, in this case, do not need to be filled. When posting the document, the fixed asset will be written off from tax accounting.

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The OS accountant says that it is not convenient to work with the off-balance account MC 04 due to the fact that the second subcont - of the Goods Party and better instead of it was the subcont of the Division. On this account, we write off the document "Transfer of materials into operation" tab inventory and households. accessories.
The question is: You can change the subconto .. but how to tie it up correctly so that this subconto is put down in the postings of the document, I can’t understand how it is tied?
Thanks in advance to anyone who responds!!

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In the production of products, organizations use overalls, as well as various equipment and household equipment. As a rule, the service life of these auxiliary materials does not exceed 12 months. According to accounting rules, such assets, regardless of cost, are recognized as inventories and written off when transferred to production. How to reflect the transfer of materials into operation in 1C 8.3, and which method of reflecting expenses to choose in 1C 8.3, read in this article.

Read in the article:

Accounting for overalls, equipment and inventory is strictly regulated by laws. The transfer of these materials into operation in 1C 8.3 is reflected in the debit of production cost accounts. In this case, a special primary document is drawn up. For example, when writing off work clothes, they fill out the statement MB-7 "Statement of accounting for the issuance of work clothes, safety shoes and safety devices." When issuing inventory or special equipment, they draw up a requirement-invoice in the form M-11.

The transfer of materials into operation in 1C is done using a special document "Transfer of materials into operation". It is necessary to set up the reference book "Methods of reflection of expenses" in it. How to set up ways to reflect expenses in 1C when transferring materials into operation, and how to arrange the transfer of inventory into operation in 1C 8.3 in 6 steps, read on.

Transfer to operation of overalls

Step 1. Create in 1C 8.3 the document "Write-off of materials for operation"

Go to the "Warehouse" section (1) and click on the link "Transfer of materials to operation" (2). A window for creating a document will open.

In the window that opens, click the "Create" button (3). A document will open for you to fill out.

In the form to fill out, indicate:

your organization (4);
date of transfer (5);
warehouse from which overalls are written off (6);
unit to which overalls are transferred (7).

Step 2. Fill in the "Overalls" tab in the "Write-off of materials for operation" document

In the "Overalls" tab (1), click the "Add" button (2). In the "Nomenclature" field (3) select the necessary overalls from the nomenclature reference book. Next fill in the fields:

"Quantity" (4). Specify the number of transferred overalls;
"Individual" (5). Select the employee to whom the overalls are transferred;
"Purpose of use" (6). Here, specify the accounting parameters for writing off workwear. Use the payment method "Repay cost at handover". In the method of reflecting expenses, specify the write-off account, for example, "20.01".

The fields "Account" (7) and "Transfer account" (8) will be filled in automatically. To complete the operation, press the "Record" (9) and "Perform" (10) buttons. Now in accounting there are entries on the transfer of workwear into operation.

Click the "DtKt" button (11) to view the accounting entries for this operation.

The postings show that on account 10.11.1 "Special clothing in operation" the transfer of overalls (12) and the write-off of its cost to expenses (13) are reflected. The write-off is reflected in the debit of account 20.01 "Main production" (14). On the special account MTs.02 "Overalls in operation" (15) in 1C 8.3, overalls are kept for each employee to whom one is issued. If the workwear has become unusable, write it off from this account with the document “Write-off of materials from operation”.

Transfer into operation of special equipment

If the cost of workwear is completely written off when issued to employees, then the cost of special equipment can be written off in three ways:

in proportion to the output;
straight-line write-off method;
once in full amount upon commissioning.

The write-off method is configured in the "Purpose of use" reference book. How to do this, read on.

Step 1. Fill in the tab "Special equipment" in the document "Write-off of materials for operation"

In 1C 8.3, special equipment, as well as overalls, are transferred to production by the document “Write-off of materials for operation”. How to create a document and fill in its basic details is written in step 1 of the previous section. To transfer special equipment to production, the Special equipment tab (1) is provided. In this tab, click the "Add" button (2). In the "Nomenclature" field (3) select equipment for transfer to operation from the nomenclature reference book. In the "Quantity" field (4), specify the amount of equipment to be transferred.

Step 2. Set up the "Purpose of use" reference book to account for the decommissioning of special equipment

As we wrote earlier, there are three ways to write off the cost of special equipment. The write-off method is configured in the "Purpose of use" field (1). Click the button (2) to set up the payment method. The Usage Assignment settings window opens.

In this window, in the "Payment method" field (3), select one of three methods, for example, "Linear". In the field "Useful life (in months)" (4), specify how many months the cost will be repaid in case of linear write-off. In the method of recording expenses (5), specify the write-off account, for example, 20.01. To save the settings, click "Save and close" (6).

Step 3. Record the transfer of special equipment into operation

The fields "Account" (1) and "Transfer account" (2) in the tab "Special equipment" will be filled in automatically. To complete the transfer of special equipment to production, click the "Record" (3) and "Submit" (4) buttons. Now in accounting there are records on the transfer to operation of special equipment. Click on the "DtKt" button (5) to check the wiring. The wiring window will open.

The postings show that account 10.11.2 “Special equipment in operation” reflects its movement when transferred to the workshop (6) and write-off of its cost to expenses (7). In our example, the linear method of repayment of the cost is set. Therefore, in accounting, the amount is repaid through depreciation, when the operation "Closing the month" is launched. In tax accounting, the amount is repaid immediately (8). The write-off is reflected in the debit of account 20.01 "Main production" (9). On a special account MTs.03 "Special equipment in operation" (10) in 1C 8.3, equipment is accounted for each unit. If the equipment has become unusable, write it off from this account with the document “Write-off of materials from operation”.

Transfer to operation of inventory and household supplies

Step 1. Fill in the tab "Inventory and household supplies" in the document "Write-off of materials for operation"

In 1C 8.3, household equipment, as well as overalls, are transferred by the document “Write-off of materials for operation”. How to create a document and fill in its basic details is written in step 1 of the section “Transfer of workwear into operation”. To transfer household inventory, the "Inventory and household supplies" tab (1) is provided. In this tab, click the "Add" button (2).

"Nomenclature" (3). Select the required inventory from the nomenclature reference book;
"Quantity" (4). Specify the amount of transferred inventory;
"Individual" (5). Choose an employee responsible for inventory storage;
"Method of recording expenses" (6). In this directory, select the method of reflecting expenses, which indicates the account for writing off the cost of inventory to expenses, for example, account 25.

The field "Account" (7) will be filled in automatically. To complete the operation, press the "Record" (8) and "Submit" (9) buttons. Now in accounting there are entries on the transfer of inventory to operation.

Click the "DtKt" button (10) to view the accounting entries for this operation.

The postings show that the write-off of the cost of inventory is reflected in the debit of account 25 "General production costs" (11). On the special account MTs.04 "Inventory and household supplies in operation" (12) in 1C 8.3, inventory is kept for the employees to whom it was issued. If the inventory has become unusable, write it off from this account with the document “Write-off of materials from operation”.

Introduction

Most companies have assets that meet the criteria for fixed assets, and the value of which does not exceed 40,000 rubles. for a unit. These are tools, overalls, various equipment and so on.

Such objects are most often included in the composition of inventories (IPZ) on the basis of paragraph 5 of PBU 6/01 “Accounting for fixed assets”. In this case, the value of the asset is reflected in account 10 "Materials". Then, after commissioning, they are debited to one of the "expense" accounts (for example, to account 26 or to account 44).

At the same time, the cost of the object is reflected in the debit of an off-balance account intended for accounting for inventory and household supplies in operation. This is necessary to control the safety of the asset, its movement between workshops, departments, etc.

How to reflect the sale of an asset

It may happen that the company's management decides to sell the refineries that are in operation. Upon sale, the cost of the asset should be written off as a credit to the off-balance sheet account. In addition, it is necessary to reflect the income from the sale and expenses in the form of accrued VAT. For this purpose, you need to create postings:

DEBIT 62 CREDIT 91 sub-account "Income"- shows the proceeds from the sale of the asset;
DEBIT 91 sub-account "Expenses" CREDIT 68- VAT is charged on the sale of an asset;
DEBIT 51 (or 50) CREDIT 62- proceeds received from the buyer

In tax accounting, it is also necessary to reflect the income from sales and show them in the income tax return.

As for expenses in the form of the purchase price of the sold asset, they should not be shown either in accounting or in tax accounting. The fact is that these costs were already taken into account at the time of commissioning, and repeated reflection will lead to a distortion of the taxable base and financial result.

Do I need to restore the asset on the balance sheet

In practice, many accountants are not limited to the above entries. They create an additional operation, the essence of which is to restore previously written off values on the balance sheet.

This is done due to the fact that in a number of accounting programs a typical operation for the sale of "off-balance sheet" property is not provided. And in order to carry out such an implementation, one would have to create postings manually, which is highly undesirable. In addition, without a typical operation, the program cannot automatically generate a shipping invoice, and this document has to be issued independently. Therefore, in order to “deceive” the program, the asset is first again posted to the debit of account 10, and only after that the sale is executed.

However, you cannot restore an asset to its actual cost, as this will lead to income and costs that do not actually exist. For this reason, the object is re-put on the balance sheet not at real, but at symbolic value - for example, equal to 1 kopeck. In this case, the accountant makes the following entries:

DEBIT 10 CREDIT 91 subaccount "Income"
- 0.01 rub. — an asset is credited for sale;
DEBIT 91 sub-account "Expenses" CREDIT 10
- 0.01 rub. - written off the cost of the asset

As a result, the program without problems allows you to implement an object that is taken into account on the balance sheet along with other materials. At the same time, all necessary transactions are created and a printed form of the shipping note is generated.

Accounting for workwear and special. inventory is strictly regulated by the legislation of the Russian Federation. Based on these standards, accounting is also kept in the 1C Accounting 8.3 program.

In order to reflect the transfer of such materials and other low prices into operation, there is a document of the same name, which is located in the "Warehouse" section. Please note that before writing off the materials, they must arrive at the warehouse. You can reflect this in different ways, for example, by completing the purchase of documents "Receipt (Act, invoice)".

First of all, let's fill in the header of the document. In it we will indicate the organization LLC "Roga", a warehouse and a subdivision of the location of materials.

Please note that this document allows you to transfer into operation at the same time overalls, special equipment, as well as inventory and household supplies. In our case, the details for all groups of materials will be the same, so the data will be contained in the same document, only on different tabs.

Consider the example of the commissioning of seven protective helmets and five jackets for construction workers. We will issue them to our employee Gennady Sergeyevich Abramov. In the future, it is for him that they will be listed. These materials are workwear, so we will indicate them on the first tab of the same name in the document.

Please note that both protective helmets and jackets for builders are workwear, which must be indicated in the data cards of these nomenclature positions.

For the correct reflection of these materials in accounting, it is very important to correctly indicate the purpose of use in the appropriate column of the tabular part. The data here is selected from a special directory of the same name, which you can fill out yourself.

In our example, the purpose of using safety helmets is "Helmets for Construction Workers". We filled in all the data ourselves. In our example, safety helmets will be repaid on a straight-line basis over their useful lives. It is 11 months.

We will reflect this type of expenses on the 25th account. Depending on the rules of work at your enterprise, the invoice may be different.

note that, in accordance with applicable law, workwear with a useful life of less than a year can be written off at a time. In the framework of our example, protective helmets and jackets for builders have less than 12 months.

After entering all the necessary data into the document, it can be carried out. The resulting wiring in our example is shown in the figure below.

Special equipment

Special equipment includes special equipment, tools and fixtures. Features of its accounting and the rules for attributing to this group of materials are strictly regulated and approved by order of the Ministry of Finance of the Russian Federation No. 135n dated December 26, 2002.

As part of this example, we need to put into operation a mold for casting chocolate Santa Clauses. We will enter these data into the previously created document, since the date of transfer and the rest of the details of the header will match.

In the tabular part, on the “Special equipment” tab, almost the same data is indicated as in the case of workwear. In this case, only the transfer count of 10.11.2 will differ. The program will fill in some data automatically. To do this, it is important to indicate in the nomenclature card that the Santa Claus form is a special equipment.

The document will generate movements similar to the case with overalls, only in this situation the off-balance account MC.03 is also used.

Inventory and household accessories

On the last tab, we will reflect the commissioning of a stationery organizer. We took it to inventory and households. accessories. Filling in the tab is done similarly to the previous examples.

In this situation, by way of reflecting expenses, we indicated that the repayment of the organizer will occur when it is put into operation. We will attribute the costs of it to general business expenses on account 26. You can use another account for accounting.

It is especially important to correctly fill in and configure ways to reflect expenses in 1C 8.3.

The document formed only two movements for the transfer of a stationery organizer as an inventory to operation. In this case, the off-balance account МЦ.04 is used.