Income and expenses including emergency. Accounting for emergency income and expenses

"Russian Tax Courier", 2005, N 19

To be in an emergency - whether it is a flood, a fire or accident in a power grid - can any company. As a rule, in such cases the company is losses. True, sometimes income arise. for exampleIf the property lost as a result of the same flood, insurance compensation is obtained. What income and expenses are emergency? How are they reflected in tax and accounting? About this - in the published article.

Let's start with the fact that not every income or consumption is considered to be extreme, even if the circumstances of its occurrence are catastrophic for the company. Suppose the only major counterparty of the firm unexpectedly ceased payments under the contract. As a result, the company could not pay off suppliers in time and suffered losses in the form of penalties on economic contracts. Is it possible to recognize such circumstances, as well as expenses arising from these circumstances, emergency? It is impossible. And that's why.

The circumstances of force majeure, that is, emergency and unpredictable under these conditions include natural disasters, accidents, epidemics, etc. This is established by Art. Art. 202 and 401 of the Civil Code of the Russian Federation.

Definitions of emergency income and expenses are given in the current accounting provisions. As stated in paragraph 9 of PBU 9/99, income arises resulting from emergency circumstances are recognized as an emergency income. economic activity (natural disaster, fire, accident, nationalization, etc.). Accordingly, emergency costs under paragraph 13 of PBU 10/99 appear as a result of the same emergency circumstances of economic activities.

Circumstances do not belong to emergency, if the debtor has no necessary money or its counterparties did not fulfill their duties. It is impossible to qualify as an extraordinary circumstance and the lack of goods on the market necessary for the execution of the contract (paragraph 3 of Art. 401 of the Civil Code of the Russian Federation). Consequently, expenses (income) arising in such situations to emergency do not belong.

Another thing is when the firm bears expenses due to interruptions with the supply of electricity associated with an accident at the mains substation (see the insert).

Note. What situations relate to emergency

Emergency situation is a situation on a certain territory that has developed as a result of an accident, a dangerous natural phenomenon, a catastrophe, a spontaneous or other disaster that may entail or caused human sacrifices, damage to people's health or the environment, significant material losses and violation of life conditions. of people. Such a definition is given in Art. one Federal Law from 21.12.1994 N 68-FZ "On the protection of the population and territories from natural and technogenic emergencies."

Definitions of technogenic emergencies are contained in GOST R 22.0.05-94 "Safety in emergency situations. Technogenic emergencies. Terms and definitions." Here is some of them.

A technogenic emergency is a condition in which, as a result of the emergence of a source of a technological emergency at the facility, a certain territory or water area, the normal living conditions and activities of people are violated, the threat of their lives and health arises, the property of the population is damaged, national Economy and the environment.

Accident - a dangerous man-made incident, creating a threat to the life and health of people and leading to the destruction of buildings, structures, equipment and equipment vehicleViolation of the production or transport process, as well as damage to the ambient environment.

The traffic accident is a transport accident that arose in the process of road movement with the participation of a vehicle and caused the death of people and (or) to cause severe injuries, damage to vehicles, roads, structures, cargo or other material damage.

How to determine the amount of damage and confirm emergency circumstances

So, emergency circumstances led to negative consequences for the company. What actions should its leadership take? At a minimum, to identify the amount of damage caused, confirm the extraordinary circumstances and notify the interested parties, in particular the insurance company, in which the property, damaged or lost as a result of the catastrophe.

To reveal the scale of the effects of an emergency, it is necessary to conduct an inventory of property. This is stated in the federal law of 11/21/1996 N 129-FZ "On Accounting" (hereinafter - the law N 129-FZ). According to the results of the inventory, the property is not limited to the use, and the property that can be used or sell is put on accounting. The information on the write-off of property is preparing the Commission, which represents the signature to the head of the organization's organization to write off. When carrying out the inventory of property and the design of its results should be guided Methodical instructions According to the inventory of property and financial obligations, approved by the Order of the Ministry of Finance of Russia of 13.06.1995 N 49.

According to paragraph 2 of Art. 9 of the law N 129-FZ all primary accounting documents must be compiled in the form contained in the albums unified form. For reflection economic operations In debiting fixed assets due to the elimination of objects in accidents, natural disasters and other emergencies, the forms N OS-4 "Act on the write-off of the facility of fixed assets (except for motor vehicles)", OS-4A "Act on the write-off of motor vehicles" and OS-4B "Act on the write-off of groups of fixed assets."

Fixed assets are written off at the residual value. Write-off of unsuitable material and production reserves is made according to actual cost and is issued as an act to write-off N MB-8. Written off the property that will still be used, comes on the basis of an act to write-off and the requirements and invoice N M-11 for the price possible use.

Confirm emergency circumstances can be certified from the relevant official organizations. To confirm the fire, you need to contact the Firefire of the Emergencies Ministry of Russia. A certificate of theft will be issued in the police station. The flooding of a hot water office from the bunting pipe will confirm the certificate of DEZ, and the disconnection of electricity as a result of an industrial accident is a certificate from the power grid enterprises. To confirm a natural disaster, you should contact Roshydromet. Certificates of participation in the road accident are issued official Traffic police.

As for the insured property, according to Art. 961 of the Russian Federation Insured under the Treaty of Property Insurance should notify the insurer of the offensive insurance case. Insurance organization will determine the amount of damage and decide on the payment insurance compensation.

So, in the case of a traffic accident, the victim sends to the insurer or his authorized statement with the requirement of compensation for harm within the sum insured. Documents confirming the onset of the insured event and the amount of harm are applied to the application. This is stated in Art. 13 of the Federal Law of 25.04.2002 N 40-FZ "On compulsory insurance of civil liability of vehicle owners." According to Art. 12 of the specified law insurance Company Insperse damaged property and organizes its independent examination. If a insurance organization I did not make it an agreed period, the victim is entitled to refer to independent experts independently and not to provide damaged property inspection insurer. In this case, expertise costs are included in the losses to be reimbursed by the insurer. Provided that this is provided for in the contract mandatory insurance. According to the results of the examination of the parties, disagreements may arise. Then, at will, and at the expense of the parties, additional examination is carried out.

Damage legal entityis subject to compensation in full face harmful. If the guilty person refuses to reimburse the damage caused voluntarily, the damage is reimbursed in court. This is reading Art. 1064 of the Civil Code.

Accounting for extraordinary income

As a result of emergency situations, the organization may have income in the form of:

• insurance compensation;
• compensation for damage to the perpetrator of an emergency;
• the cost of materials obtained from the write-off of liquidated fixed assets.

First, consider how these revenues are reflected in accounting.

Accounting

As noted, in accounting extraordinary income allocated in a separate category. Along with operating and non-engineering income, they relate to other income.

In accordance with the accounting accounts plan of financial and economic activities of organizations, emergency revenues are recorded in account 99 "profit and losses" in correspondence with accounting accounts material values, money etc. Their accrual is reflected by the records:

Debit 76-1 Credit 99

• reflected the amount of insurance compensation;

Debit 10 Credit 99

• calling materials obtained as a result of the write-off of fixed assets.

To reflect the income in the form of an amount recognized as an emergency emergency or awarded, an account 91 "Other incomes and expenses" in correspondence with a score of 76. At the same time, it opens a separate subaccount account 76 "Compensation of a loss from the emergency perpetrator" and the following entry is being:

Debit 76 subaccount "Compensation of a loss from the perpetrator of an emergency" Credit 91

• the amount recognized as an emergency emergency or awarded on the basis of a court decision has entered into legal force is reflected.

Accounting extraordinary income in the form of insurance compensation or amount of damage compensation is taken in reporting periodIn which the insurance organization or the culprit recognized the amount of damage or the court ruled on their recovery (paragraph 16 of PBU 9/99).

At the organization that for goals tax accounting Uses the cash register method for determining income and expenses, when reflecting in accounting a recognized amount of insurance compensation (compensation for damage to the culprit) or awarded amount, a taxable temporary difference occurs. This is recorded:

Debit 68 Credit 77

• reflected deferred tax obligationI have arisen in connection with the recognition of the insurance company or the culprit of the amount of compensation.

As soon as the insurance indemnity is obtained (damage to compensated), the deferred tax liability is repaid:

Debit 77 Credit 68

• a deferred tax liability is repaid.

Extraordinary income in the form of materials that remained from write-off unsuitable for the restoration and use of fixed assets is recognized in accounting on the date of signing the act on the write-off of fixed assets (N N OS-4, OS-4A and OS-4B).

Tax account

There are no emergency income and expenses in the Tax Code. Therefore, in tax accounting, such income and expenses are not allocated to a special category.

Insurance compensation, as well as the amount of damage compensation, recognized by the guilty person or awarded, are included in the composition of non-revenue income on the basis of paragraph 3 of Art. 250 NK RF. The date of obtaining such an income is considered a day when an insurance organization or a perpetrator of an emergency recognized the amount of damages or when the court decision has entered into force (paragraphs 4 of paragraph 4 of Art. 271 of the Tax Code of the Russian Federation).

The cost of materials obtained as a result of the disposal of fixed assets is included in the composition of non-revenue income. The base is p. 13 of Art. 250 NK RF. The date of recognition of such income is the date indicated in the elimination act of the depreciable property, decorated in accordance with the requirements of accounting (PP. 8 of paragraph 4 of Article 271 of the Tax Code of the Russian Federation).

The above procedure for recognition of income is used when the accrual method. For cash method The date of recognition of income in the form of insurance compensation or the amount of damage recognized by the guilty person is the day of receipt of funds to accounts in banks and (or) to the cashier. The materials obtained as a result of the disposal of objects are recognized on the day of receipt (paragraph 2 of Art. 273 of the Tax Code of the Russian Federation).

Consider on specific example Features of tax and accounting for emergency income.

Example 1.. On August 26, 2005, the garage, insured in the amount of 800,000 rubles, burned to Fobos on August 26, 2005. According to the results of the inventory conducted on September 5, materials were distributed to further use, in the amount of 30,000 rubles.

On September 20, 2005, the Insurance Organization recognized and fully paid insurance compensation.

In accordance with accounting policies LLC "Fobos" to recognize income in tax accounting uses the accrual method.

When calculating income tax, the Company recognizes the following non-revenue income:

• 30 000 rubles. - the cost of materials suitable for use;

• 800,000 rubles. - Amount of insurance compensation.

Records will be made in account:

Debit 10 Credit 99

• 30 000 rub. - certified materials obtained as a result of the write-off of fixed assets;

Debit 76-1 Credit 99

• 800,000 rubles. - reflected the amount of insurance compensation for the extraordinary income;

Debit 51 Credit 76-1

• 800,000 rubles. - The amount of insurance compensation is obtained.

Features of the calculation of VAT

Recall that the provision of insurance services is not subject to VAT. Such is the norm of PP. 7 p. 3 Art. 149 of the Tax Code.

Upon receipt of insurance compensation for the lost (damaged) property, the taxpayer does not arise the object of inclusion of VAT. However, difficulties may occur with the use of deductions, if in the future the repair of damaged property will be paid at the expense of the amounts obtained under the insurance contract. In such a situation, the organization is not entitled to take to deduct VAT on repair work, even if there are all confirmation documents (invoices, the act of work performed and the payment order for the payment of these works with the allocated VAT sum). The amount of "input" VAT is paid through insurance compensation.

Accounting for emergency expenses

In accounting, emergency costs, as well as extraordinary income, were allocated to a separate category as part of certain expenses and are recorded in account 99 "Profit and losses" in correspondence with accounting accounts for material values, settlement staff, cash, and the like . Guided by paragraph 13 of PBU 10/99, the organization independently determines which expenses to treat emergency. This, in particular:

• the cost of recognized unsuitable use of material and production reserves;
• costs associated with a downtime;
• estate restoration costs. And in these costs, the costs associated with the improvement, prevention of damaged property are not included;
• the cost of examination, etc.

The write-off of facilities of fixed assets lost as a result of emergency circumstances is reflected by the wiring:

• written off the initial value;

• depreciated;

• the residual value is written off.

Costs are recognized as a date specified in the act to write-off of fixed assets (N N OS-4, OS-4A and OS-4B).

The write-off of material and production stocks is drawn up like this:

Debit 99 Credit 10, 41, 43

• the actual cost of material and production reserves is written off.

The reading off date of these expenses is recognized by the date specified in the act on the write-off N MB-8.

Write off the remaining costs is reflected by the wiring:

Debit 99 Credit 20, 25, 26, 60, 70, 69, 76

• the costs associated with the downtime, liquidation and restoration of property, its expertise, etc.

These accounting costs are recognized in the reporting period in which they took place. The date of their write-off may also be the date of settlements under the terms of the contract, the date of submission of documents for settlements or the date of signing the act of acceptance of the work performed.

When forming tax base For income tax, the organization has the right to take into account the losses from natural disasters, fires, accidents and other emergencies, including the costs associated with the prevention or elimination of the effects of natural disasters or emergencies. Base - PP. 6 p. 2 Art. 265 NK RF.

In addition, as a result of an emergency, there may be expenses for the elimination of funds derived from the exploitation, including the amounts of non-accurate depreciation on liquidated objects. These costs are also accounted for in profit tax calculations (PP. 8, paragraph 1 of Art. 265 of the Tax Code of the Russian Federation). We emphasize that we are talking only about expenses not compensated by the insurance company or the culprit of the incident.

All listed costs refer to non-dealerization. When calculating the date of their recognition, there may be the calculation date in accordance with the terms of the contracts of the contracts, the date of submission of the taxpayer of documents for settlements or the last day of the reporting (tax) period, if the fact of the work is documented (PP. 3 of paragraph 7 of Art. 272 \u200b\u200bNK RF).

Please note: the amount of non-accurate depreciation in accordance with the term useful use Funds are calculated according to tax accounting data. In tax accounting, such expenses are recognized as a date specified in the act on the write-off of fixed assets (N N OS-4, OS-4A and OS-4B).

At the cash method, the costs are recognized after their actual payment (clause 3 of Art. 273 of the Tax Code of the Russian Federation). Therefore, at the time of reflection of emergency costs in accounting, you must accrue a deferred tax asset by the following wiring:

Debit 09 Credit 68

• the deferred tax asset is reflected.

When paying expenses, a deferred tax assembly will be repaid:

Debit 68 Credit 09

• a deferred tax asset was repaid.

When counting damages from an emergency, the taxpayer VAT must keep in mind one circumstance. For the property to be debited as a result of an emergency, it is necessary to restore the tax amounts previously taken to deduct. The fact is that lost property was purchased for operations recognized by the objects of VAT. Therefore, the sums of this tax paid in the acquisition of the asset were taken to deduct (paragraph 2 of Art. 171 of the Tax Code of the Russian Federation). Damaged (lost) property is no longer used for such operations. This means that on the estate written off as a result of an emergency, it is necessary to restore the amount of VAT, previously accepted to deduct, and transfer it to the budget. Recovery VAT must be proportional to the residual value of the object (under-parasissed part of the property) in tax periodin which the property is written off from the balance. Restored amounts are reflected in string 370 tax Declaration VAT approved by the Order of the Ministry of Finance of Russia from 03.03.2005 N 31n.

When recovering VAT on written off objects, wiring is made:

Debit 99 Credit 68 subaccount "Calculations on VAT"

• decisible to pay to the budget the amount of VAT previously taken to deduct.

Let us explain the example on the example.

Example 2.. On August 19, 2005, Altair LLC broke through the water pipeline. As a result, electrical equipment failed. According to the results of the inventory held on August 31, 2005, fixed assets were written off in the amount of 700,000 rubles. The amount of accrued depreciation under the specified fixed assets was 150,000 rubles. Tax and accounting on the responsible fundamental funds coincides. The work on the elimination of the consequences of the accident conducted an external organization. They were completed and paid on September 9. Their cost amounted to 118,000 rubles. (including VAT 18 000 rubles.).

The following are recognized in tax accounting. nonealization expenses:

• 550 000 rub. (700,000 rubles. - 150 000 rubles.) - Amount of non-accurate depreciation;

• 100 000 rub. (118 000 rub. - 18 000 rubles) - the cost of disposal of the consequences of the accident.

The amount of the recovered VAT on the recorded fixed assets is determined in the following order: 550,000 rubles. x 18% \u003d 99 000 rub. It is reflected in the Tax Declaration on VAT for August 2005

In accounting made postings:

Debit 01 subaccount "Disposal of fixed assets" Credit 01

• 700,000 rubles. - written off the initial cost of liquidated fixed assets;

Debit 02 Credit 01 subaccount "Disposal of fixed assets"

• 150 000 rub. - the depreciation accrued by the liquidated fundamental means is written off;

Debit 99 Credit 01 subaccount "Disposal of fixed assets"

• 550 000 rub. - written off the residual cost of liquidated fixed assets;

Debit 99 Credit 68 subaccount "Calculations for value added tax"

• 99 000 rub. - the amount of VAT on the fundamental funds was restored;

Debit 99 Credit 60

• 100 000 rub. - Written by the cost of liquidation of the consequences of the accident;

Debit 19 Credit 60

• 18 000 rub. - Reflects VAT for works related to the elimination of the consequences of the accident.

How to reflect extraordinary income and reporting costs

In the return tax declaration approved by the Order of the Ministry of Emergency Situations of Russia of 11.11.2003 N bg-3-02 / 614 (with ame. From 03.06.2004 No. SAE-3-02 / [Email Protected]), special lines are provided for reflecting emergency income and expenses. Thus, extraordinary income in the form of the value of materials and other property obtained in the elimination of fixed assets derived from the exploitation, reflected in the line 080 of Appendix N 6 to the sheet 02. Revenues in the form of insurance compensation or the amount of a damage recognized by the emergency emergency are indicated in same application in string 100.

Emergency expenses are reflected in Appendix N 7 to the sheet 02. On line 080, the amount of expenses to eliminate the fixed assets derived from the operation of the mainstream, including the amounts non-adhesive in accordance with mental period Useful use of amortization (line 081). In line 110 of Annex N 7, other emergency costs are given.

As for the accounting reporting, in the recommended Ministry of Finance of Russia, the sample of the form N 2 "Profit and Loss Report" is not provided for special lines to reflect extraordinary income and expenses. However, an organization whose income and costs in the reporting period have to enter these lines independently for reliable reflection. They should be placed in the "Other income and expenses" section between lines 130 and 140.

In addition, in the preparation of financial statements, according to the year, the requirements of PBU 7/98 must be taken into account. The event after the reporting date is the fact of economic activities, which may affect the financial condition of the organization and which took place between the reporting date and the date of signing the accounting reporting. According to paragraph 6 of PBU 7/98, this event is reflected in the financial statements if it is essential. That is, if without knowing it, it is impossible to reliably assess the financial condition, the cash flow and the results of the organization's activities.

The said applies to the fact of emergency income and expenses, if any can be recognized substantial. They should be disclosed in explanatory note For an annual balance.

M.Yu.Gorelova

Expert journal

"Russian tax courier"

In accordance with PBU 9/99 and PBU 10/99 Extraordinary incomes and expenses are revenues and expenses arising as the consequences of the emergency circumstances of the enterprise (natural disaster, fire, accident, nationalization, etc.).

Not all circumstances can be recognized as emergency. So, according to the Civil Code of the Russian Federation, the emergency circumstances are not:

1. Violation of its duties by partners of the enterprise;

2. The lack of financially industrial reserves (goods, raw materials, materials, etc.) in the market (goods, raw materials, materials, etc.);

3. The lack of the enterprise the necessary funds.

This list is closed. Consequently, other circumstances in certain cases can be recognized as emergency. Consider these circumstances.

In accordance with Civil Code The Russian Federation includes natural disasters, accidents, epidemics and other circumstances that are extraordinary. According to the Federal Law of December 21, 1994.№ 68FZ "On the protection of the population and territory from emergency situations of natural and man-made character", an emergency situation is an environment on a certain territory that has developed as a result of an accident, a dangerous natural phenomenon, a disaster, a sprawer or other Disasters that can entail human sacrifices, damage to people's health or environmental environment, as well as significant material losses.

The source of losses as a result of non-emergency events will be own funds Organizations. The fact of emergency circumstances should be documented. The confirmation of the fact that losses incurred by the enterprise really became the result of an emergency, it is necessary to contact the services that are eliminated by the consequences of such situations (Ministry of Emergency Situations, State Fire Services, Internal Affairs Bodies, etc.).

Emergency revenues are income from emergency circumstances. To such receipts can, in particular, treat:

1. Insurance compensation;

2. The cost of material values \u200b\u200bremaining from Writing off property objects that are not suitable for restoration and further use.

Revenues from compensation for damages for tax purposes are included in the company's non-dealer income. Material values \u200b\u200bthat remain from the write-off of property facilities that are not suitable for recovery are recorded at the price of possible use.

Emergency expenses are included in the company's non-dealerization costs. It can be:

1. Uncompensated losses from natural disasters;

2. Destruction and damage of production reserves, finished products and other material values;

3. Losses from the stop of production;

4. Costs associated with or eliminating natural disasters.

The income and expenses associated with emergency circumstances in the organization's activities are reflected in accounting directly on account 99 "Profit and losses.

4. Accounting income and expenses on ordinary activities

Accounting for income and expenses on sales operations ensures comparison of revenue with costs for obtaining it for each sale of goods and products, delivery to customers of work and services. Comparison of income and expenses according to the same sale operations allows you to identify financial results (Gains or losses from sales.

Score 90 "Sales" Designed to summarize information on income and expenses related to the usual activities of the organization, as well as to determine the financial result on them. This account is a first-order synthetic score, therefore the operations relate to it must be taken into account on the respective sub-accounts reflecting all the indicators forming the financial result from the sale. The following subaccounts can be opened to the account 90:

90/1 "revenue",

90/2 "Cost of sales",

90/3 "VAT",

90/4 "excise",

90/9 "Profit / Loss from Sales".

Score 90/1 "Revenue" is designed to reflect and summarize the revenue of the organization, as part of its income from ordinary activities. Revenue is reflected on the credit of the account and is generalized as a loan balance showing the amount of revenue from the beginning of the reporting year. Score 90/1 closes at the end of the reporting year. Based on the settlement and payment documents issuing a specific purchase and sale operation, the amount of revenues reflect as follows: Dt 62 "Calculations with buyers and customers" CT 90/1.

Sales for cash coming directly to the cash desk of the commercial enterprise are recorded in accounting: Dt 50 "Cassa" CT 90/1.

Sectional operations in which the buyer presents the calculation plastic card or check, recorded on accounts: DT 57 "Translations on the way" CT 90/1.

The amount of the cost of goods sold, products, works, services related to the recognized amount of revenues is written off from the loan of accounting accounts for production and costs for sale in the debit of account 90 "Sales" subaccount "Cost of sales": Dt 90/2 CT 20 "Main Production ", 41" Goods ", 43" Finished products", 44" Sale expenses ", 45" goods shipped. " The amounts of discounts (cape) relating to the goods sold are reflected in the debit of the account 90 "Sales" subaccount 2 "Cost of sales" and a loan of account 42 "trade markup" by the method of red straight. In the case when in accordance with the accounting policies adopted in the organization, expenses of management and commercial nature are recognized by the organization at the cost of sold products, goods, works, services completely in the reporting year of their recognition as expenses on ordinary activities, they are as conditionally constant write off in the debit of account 90 in full: Dt 90/2 CT 26 " General running costs", 44" Sale expenses. " At the same time, the organization's accounting records are reflected in the amount of taxes and fees, the obligations to pay which the organization occurs at the time of recognition of sales revenues: Dt 90 "Sales" subaccount "VAT" or subaccount "excise" CT 68 "Calculations for taxes and fees", 76 "Calculations with different debtors and creditors."

On account 90 it is advisable to conduct third-order accounts for grouping types of revenues (in account 90/1), cost types (account 90/2), VAT or excise taxes by type of revenue (according to accounts 90/3 and 90/4), etc.

During the month, account 90 is made in the usual basis. At the end of each month, the results of the turnover on the above subaccounts are compared - the sum of the results of debit revolutions on subaccounts 90/2, 90/3 with the outcome of the loan revolutions on subaccount 90/1. The identified result is a profit or a loss of sales for the month. This amount is recorded by the final turnover of the reporting month on the debit of account 90/9 and the account of the account 99 "Profit and losses" (if there is profit) or by the debit of account 99 and the account of the account 90/9 (when a loss is detected).

Thus, at the end of each month on a synthetic account 90 "Sales" no balance is available. However, all subaccounts of this account have debit or credit balance, the value of which accumulates, starting in January of the reporting year. Until the end of the reporting year, no write-offs on the subaccounts of the account 90 "Sales", as a rule, should not be.

At the reporting date, in the preparation of annual accounting reporting, after writing off the financial result for the specified month within the account 90 "Sales", concluding records for the closure of all subaccounts are made. For this, the corresponding balance on subaccount 90/9 is written off the revolutions from all sub-accounts. Subaccount 90/2, 90/3 Close by credit records in the debit of subaccount 90/9. The amount from the subaccount 90/1 is written off the debt on credit of the subaccount 90/9, as a result of the records made as of January 1 of the new reporting year, none of the sub-accounts of the account 90 "Sales" no balance.

Analytical accounting on account 90 "Sales" is organized for each type of goods sold, products performed by the work provided by services, etc. In addition, analytical accounting can be conducted by sales regions and other areas necessary to manage the organization.

5. Accounting for other income and expenses of the organization

To summarize information about other income and expenses (operating, non-deactive) reporting period, except for emergency income and expenses, is intended 91 "Other income and expenses" . On this account, it is necessary to reflect the information in such a way as to ensure that it is based on the relevant items of profit and loss reports, as provided for by PBU 4/99. Financial statements Organizations "and receive the necessary analytical information to control or disclose it in reporting notes.

Other arrivals are recognized in accounting in the following order:

1. Arrivals from the sale of fixed assets and other assets other than funds (except for foreign currency), products, goods, as well as interest obtained for the provision of the organization's funds and income from participation in the authorized capital of other organizations (when It is not the subject of the organization's activities) - in the prescribed manner. At the same time, interest interests are accrued for each expired reporting period in accordance with the terms of the contract;

2. Penalties, penalties, penalties for violation of contract conditions, as well as compensation for damages caused by the organization - in the reporting period, in which the court made a decision on their recovery or they are recognized by the debtor;

3. Amounts of payables and deponement debt, for which the term of limitation expired - in the reporting period, in which the limitation period has expired;

4. Amount of accommodation amounts - in the reporting period, to which the date refers, as a state of revaluation is made;

5. Other arrivals.

91 "Other revenues and expenses" accounts may be opened by subaccount 91/1 "Other incomes", 91/2 "Other expenses", 91/9 "Saldo of other income and expenses".

On subaccount 91/1, assets receipts recognized by other income (with the exception of emergency). Includes receipts:

1. From transmission transmission operations to other organizations if they do not belong to the usual activities of the Organization;

2. From the sale and disposal of fixed assets and other assets, except for products and goods, operations with which are reflected in the account 90 "Sales";

3. Receipts from participation in joint activities;

4. From return (enrollment in income) for previously accrued estimated reserves, Reserves for conditional facts Hoz. Activities and others.

The receipts of other operating income are recorded on the credit of account 91/1 "Other revenues" in correspondence with accounts:

62 "Calculations with customers and customers" for the amount of recognized revenues from rental operations and the provision of intellectual property rights to third-party organizations, as well as on the sale of fixed assets and other assets;

76 "Calculations with different debtors and creditors" on the amounts coming from joint activities under a simple partnership agreement;

96 "Reserves upcoming expenses", 63" Reserves for doubtful debts ", 59" Reserves for impairment of investments in securities ", 14" reserves for reducing the value of material values \u200b\u200b"on amounts recovered from previously accrued reserves.

The cost of residual material values \u200b\u200bderived from disassembly

liquidated facilities of fixed assets, recorded on the debit of account 10 "Materials" on credit of account 91/1. Their cost is determined at the prices of possible use.

Excessive excessive inventory comes to accounting accounts for material values \u200b\u200band cost accounting. At the same time, the accounts debit 07 "Equipment to installation", 08 "Investments in fixed assets", 10" Materials ", 15" Preparation and acquisition of material values \u200b\u200b", 20" Basic Production ", 21" Semi-finished products ", 41" Goods ", 43" Finished products ", 45" Goods shipped ", 58" Financial investments " "

Revenues from the sale of property, from rental and other similar operations are reduced by the amount of value added tax received from buyers, tenants, etc. At the same time, wiring is made on the debit of account 91/1 and on the credit of account 68 "Calculations for taxes and fees".

When the participants in a simple contribution partnership in common property Comrades in a non-monetary form in accounting, the transfer of property is reflected in the debit of account 58 "Financial investments" in correspondence with the loan of accounting accounts of the transmitted property. At the same time, the difference between the assessment of the contribution reflected in the account 58, and the value of the property is reflected in the accounting records of the participants in the simple partnership on the account of account 91/1 as an operating income (if the assessment of the contribution is higher than the value of the property).

The obtained income from fines, penalties, penalties for violating enterprises, from compensation for losses by third-party organizations and individuals are reflected on the credit of account 91/1 in correspondence with accounts 76 "Calculations with different debtors and creditors", 50 "Cassa", 51 "Settlement accounts" , 52 "Currency Accounts". The amounts of losses recovered by the staff of the Organization are recorded at the debit of account 73 "Calculations with staff for other operations" and, accordingly, on credit account 91/1.

The income-recognized profit of past years is reflected in the debit of accounting accounts with organizations and persons and on credit account 91/1. Amount accounts payableAccrued in revenues after the statute of limitations - on credit account 91/1 and the debit of accounting accounts for appropriate settlements.

Currency currency differences are recorded on the loan of account 91/1 and the debit of account 52 and accounting accounts for financial investments and settlements on operations expressed in foreign currency, as well as accounts 50, 55.

Received revenues from property received free or in order to receive state. Subsidies are taken into account on the loan of account 91/1 and the debit of account 98 "Incomes of future periods". Determined by the income of the amount of property of property - on the loan of account 91/1 and the debit of accounting accounts of the property, the cost of which was revalued.

On subaccount 91/2 "Other expenses", other expenses are taken into account (with the exception of emergency). A grouping of data reflected in the account should ensure that analytical information for control and management is to disclose data in the notes to accounting reporting.

The account summarizes the information about the expenses of the organization:

To provide assets to third-party organizations or persons, if such operations do not relate to the usual activities of this organization;

Related to the sale and disposal of fixed assets and other assets, except for cash in russian currency, products and goods;

On the formation of evaluation reserves and reserves for the conditional facts of economic activity;

For payment of services credit organizations (except percentage) and others.

The set of other expenses is reflected in the debit of account 91/2 in correspondence with accounts:

01 "Fixed assets" on the residual value of disposal facilities of fixed assets. At the same time, the account 01 may open the subaccount "Disposal of fixed assets", the debit of which the cost of the disposal object is transferred, and on credit - the amount of accrued depreciation.

03 " Profitable investments in material values \u200b\u200b"for the residual value of the (retired) objects relating to the category of income;

04 "Intangible assets" for the cost of retired objects intangible assets and depreciation deductions for objects, non-exclusive rights on which are transferred to third-party organizations, as well as on objects written off due to the expiration of their useful use. This cost decreases to the amount accrued during the use of depreciation.

07 "Equipment to installation" on the cost of sold equipment;

08 "Investments in non-current assets" for the cost of sold objects of incomplete construction;

10 "Materials" for the cost material reserves, written off due to damage or transferred to third-party organizations and individuals

51 "Current accounts", 52 "Currency Accounts", 55 "Special Accounts in Banks" to pay for services of credit institutions for conducting accounts, registration of translations and other services;

58 "Financial investments" on the actual value of sold securities and other financial investments, as well as on the difference between the assessment of the deposit in authorized capital (or in the general property of comrades), produced in non-monetary form, and the cost of transferred property

96 "Reserves of the upcoming expenses", 63 "Reserves for doubtful debts", 59 "Reserves for impairment of investments in securities", 14 "reserves for reducing the value of material values" on the amount of deductions to the relevant reserves.

Dismantling costs and packaging of saving fixed assets, additional expenses For rental property, expenses arising during joint activities and other similar, reflected on the loan of account 40 "Production (works, services)" in correspondence with a score of 91/2 "Other expenses".

The carrying amount of receivables sold in accordance with the legislation to other organizations is written off on the debit of account 91/2 in correspondence with accounting accounts on which it was taken into account.

Decisible fines, penalties, penalty for violation of the host. Contracts, losses to other organizations and individuals are reflected in the debit of account 91/2 and on credit account 76 "Calculations with different debtors and creditors".

The costs of the detected losses of past years are reflected on the loan account account accounts or assets accounting, depending on the cause of losses: as a result of errors in calculating or erroneous assessment of property in correspondence with a score of 91/2.

Receivables, written off to the expenditures on the expiration of the statute of limitation, and hopeless debts are recorded at the debit of account 91/2 and the loan account accounts for the corresponding settlements.

Suitable exchange rate currency differences are reflected in the debit of account 91/2 and the loan of accounts: 52, 50, 55, 58, as well as accounts for accounting of settlements expressed in foreign currency.

The amount of grading of property written off to expenses is recorded in accounting on the debit of account 91/2 and the loan of account account accounts that is revalued.

The actual cost of sold works or services performed or provided in connection with the formation of operating income of the organization (for example, services rendered due to the disposal of fixed assets); The costs associated with the cancellation of production orders (contracts), the cessation of production, not given the production, as well as the cost of maintaining production facilities and objects on conservation, are reflected in the debit of account 91/2 "Other expenses" and a loan of accounts 20 "Main Production ", 23" Auxiliary Production ".

Creating a reserve for impairment of investments in securities is reflected in accounting on the debit of account 91/2 "Other expenses" and a credit of account 59 "Reserves for impairment of investments in securities". The creation of a reserve for doubtful debts is reflected in the credit of account 63 "Reserves for doubtful debts" and the debit of account 91/2.

Interest for using short-term loan or loan is recorded at the debit of account 91/2 "Other expenses" and a credit of account 66 "Calculations on short-term loans and loans "; Accordingly, in long-term loans - on credit account 67 "Calculations on long-term loans and loans".

Accrual of remuneration to employees, as well as mandatory deductions for social needs from accrued wages when these workers are engaged in activities other than the usual activities of the Organization, are taken into account as other expenses on the debit of account 91/2 and the credit of accounts 70 "Calculations on wages "and 69" Calculations for social Insurance and provision. "

Records on subaccounts 91/1 "Other revenues" and 91/2 "Other expenses" are made consuming during the reporting year. Monthly comparison of the debit turnover on subaccount 91/2 and the loan turnover on subaccount 91/1 is determined by the balance of other income and expenses for the reporting month. This balance monthly (final turnover) is written off from subaccount 91/9 "Balance of other income and expenses" on account 99 "Profit and losses". Thus, the synthetic account 91 "Other income and expenses" of the balance at the reporting date has no. At the end of the reporting year, all subaccounts opened with an account 91 "Other income and expenses" (except for subaccount 91/9 "Saldo of other income and expenses") are closed by internal records for subaccount 91/9. In itself, the score of 91/9 "Saldo of other income and expenses" is service. It is intended for monthly reflection and transfer of a general financial result, which develops on accounts of other income and expenses, for account 99 "Profit and losses".

Analytical accounting on account 91 "Other income and expenses" is conducted in each type of other income and expenses.

6. Accounting for the profit and loss of the organization

Profit As the final result of the production of production at the company level is an element of the relationship between all participants in the production process. At the expense of profit, the company evolves the production process, carries out capital and financial investments, finances social needs. Table 4 shows the factors of education, distribution and use of profits. Distinguish next species arrived:

Accounting- part of the company's income, which remains of the total revenue after the reimbursement of external costs;

Economical (pure) - what remains after subtracting from total income firms of all costs (external and internal, including in the last normal income of the entrepreneur);

Balance - the difference between the revenue from the sale of products and the amount material costs, depreciation I. wages. It is this profit that is the source of distribution and use of the enterprise.

To summarize information on the formation of the final financial result of the organization - total profits (loss) before tax and net profit (net loss), ensuring the increase (or decrease) of own capital of the organization - is intended to account 99 "Profits and losses" .

Taxable income tax base is determined by the rules established by the Tax Code Russian Federation, and these rules are not identical with the provisions on accounting Profit formation. It is quite possible that the organization points out the balance sheet to the loss to tax, and at the same time charges the income tax increases the amount of net loss for the period.

Information reflected in the account and loss account must provide the necessary data for making a profit and loss statement. The information needed to compile information is also contained on the accounts of 90 "Sales" and 91 "Other income and expenses". Indicators formed on these recent accounts are also used for a detailed disclosure of information in the income statement.

The financial result of economic activity is reflected in the account of profits and losses in the form of a balance, which characterizes the comparison and comparison of all incomes and expenses (profits and losses). Revenues and profits are reflected on the credit side of the account 99, and the costs and losses are on debit. Consequently, the credit balance on account 99 is an excess of income over expenses, that is, profit. Accordingly, debit balance - excess of income expenses - reflects the loss of the organization. Revenues and expenses, profits and losses are registered on the account with a growing result from the beginning of the reporting period - the profit and loss account reflects the dynamics of the profit process. This account is organically related to the accounting balance and allows you to identify the influx and outflow of capital for each operation.

The account "profits and losses" in general form:

Reflects the movement of part of equity during the reporting period;

Allows you to take into account the dynamics of indicators of the formation of financial results since the beginning of the reporting period; The result is reflected in the form of a balance from the income and expenses of the organization;

Tightly related to the accounting balance - financial result is a comparison clean value Property at the beginning and end of the reporting period, it follows from records on the accounts of the asset and the liabilities of the balance.

The information function of the profit and loss account gives you the opportunity to obtain generalized and detailed information on profitability indicators and the level of income and expenses; the reasons for achieving this level of financial results; sustainability of income and expenses; Opportunities for the distribution of profits on the payment of dividends and other goals.

During the reporting year, the accumulative outcome is reflected in the account:

1. Profit (loss) from sales, formed on account 90 "Sales";

2. Profit (loss) arising from the comparison of other income and expenses on account 91 "Other income and expenses";

3. Emergency losses, expenses and revenues arising from natural disasters and other extraordinary circumstances;

4. The costs of taxation of profit, including sanctions for violation of tax legislation - in correspondence with account 68 "Calculations for taxes and fees";

5. Saldo net profit, net loss, as a final indicator of the organization's activities during the reporting period.

The information structure of the account 99 "Profits and Losses" can be formed on the accounts of the second order of the following content:

99/1 "Result for sale operations";

99/2 "Results of other operations";

99/3 "Emergency income";

99/4 "Emergency costs";

99/5 "Profit tax costs";

99/9 "Net profit / loss for the period".

Score 99/1 forms a significant part of the profit from common activity Before tax or, respectively, the loss. On the loan of the account records profit from sales, on the debit - loss, in correspondence with the score of 90/9 "Self arrived / loss from sales". On the score 99/1 "The result of selling operations" data is recorded Copy. The balance on the account is closed only at the end of the reporting period in correspondence with the score of 99/9 "Net profit / loss for the period".

Score 99/2 reflects the balance of other incomes and expenses for the reporting period and forms the second main part of the profit (loss) before tax. The balance of profits on operations constituting other income and expenses is recorded on a loan of account 99/2 in correspondence with a score of 91/9 "Saldo of other income and expenses". The balance loss is recorded on the same accounts, but in the reverse order - the debit of account 99/2, the credit of the account 91/9.

Accounts 99/3 and 99/4 are designed to reflect information on income and expenses arising in connection with emergency circumstances. These revenues are recorded in accounting on debt accounting accounts and accounting accounts and account account accounts 99/3 "Emergency Revenues". Emergency expenses recognized in the reporting period, accounting records are reflected as follows: on the debit of account 99/4 "Emergency expenses", on the loan of accounts 01 "Fixed assets", 03 "Profitable investments in material values" (for the residual value of lost property) or on credit accounts 10 "Materials", 43 "Finished products" and other accounts for TMC (on balance value lost) or on the loan billing accounts (for the expenditures to eliminate the effects of emergency circumstances).

The account 99/5 is designed to be taken into account by the declarations and other tax reports on income tax payments, to recalculate this tax, as well as the amount of tax sanctions due. Accrued amounts are recorded at the debit of account 99/5 "income tax expenses" and on credit account 68 "Calculations for taxes and fees".

Score 99/9 "Net profit / loss for the period" is intended for the monthly counting and reflection of the final financial result for the reporting year (increasing sums from the beginning of the year).

As a result, the net profit of the organization is detected in the account 99 of "Profits and Losses" - the basis for the announcement of dividends and other distribution of profits. The instruction of the Ministry of Finance of the Russian Federation on the application of an accounting account plan provides that the account 99 "Profit and Losses" is closed only at the end of the reporting year in correspondence with the account 84 "Retained earnings (uncovered loss)". That is, the final record of December, the amount of net profit (loss) of the reporting year is debited from the debit (credit) of the account 99 on credit (debit) account 84.

The profit received by the taxpayer is recognized as the object of taxation on the income tax of organizations in accordance with Chapter 25 Tax Code RF. For accounting purposes, profit tax payments are governed by PBU 18/02 "Accounting for income tax calculations".

7. Profit and Loss Reporting

The amounts of income and expenses in the balance sheet are not reflected. It contains only information on income and expenses of future periods, reserves of future periods. A direct connection between the accounting balance of the organization and its profit and loss report is traced. The balance sheet reflects the final characteristic of the ratio of income and expenses of the organization - its net profit. An indicator of retained earnings in the balance sheet characterizes the amount of net profit accumulated from the beginning of the organization's activities.

Net loss of the Organization, as a negative value for retained earnings and capital in general, is also reflected in the balance of the accumulative result from the beginning of the occurrence of net loss. The accumulative result of a net loss is shown in the organization's balance sheet until the decision has been found on its coverage and write-off from the balance. ( Balance sheet See Appendix 1).

Financial result - Profit or loss for the reporting period - the most important indicator economic activity of any organization. For business entities, there is no general financial result of activity, but the result characterized by the indicators of the net and retained earnings uncovered loss. Information about the formation and use of profits contained in income statements is considered by users as the most important part. financial statements Organizations. (Profit and Loss Report See Appendix 2)

Gains and losses report russian organizations in last years has undergone very significant changes, has become more compact and convenient for use, in its content approached the requirements international standards financial statements. Mandatory minimum articles in the income and loss statement and additional disclosure of information on income and expenses, which is important for understanding the reporting articles of profits and losses, the reasons and factors of their formation, stipulated in PBU 4/99 "An accounting statements of the organization".

To date, the profit and loss account (form number 2) contains information in its sections for the reporting and previous periods:

1. About profits (loss) from the sale of goods, products, works, services (from net revenue This is deducted by the cost of selling goods, products, works, services, commercial expenses and management costs, if they accounting policies stand out out production cost and write off on the accounts of the implementation);

2. On operating income and expenses with the allocation of interest to receipt and payment (amounts of interest on securities and the amounts due from banks for the use of the balances of funds in the accounts of the organization), revenues from participation in other organizations and other operating income and expenses;

3. On non-engine income and expenses, profits (loss) before taxation, income tax and other similar payments, profit (loss) from ordinary activities;

4. On emergency income and expenses and net (unallocated) profits (loss) of the reporting period, which is obtained by adding to the profits from the usual activities of emergency income and subtraction from the received amount of emergency expenses.

For reference, the report provides data for the reporting and preceding periods of dividends per preferred and ordinary share and the estimated income for one privileged and conventional event in the next year. The decoding of individual profits and losses provides data for the reporting and preceding periods of certain types of profits and losses (fines, penalties, penalties; profits (loss) of past years; exchange differences on operations in foreign currency, etc.). The income statement on the form recommended by the Ministry of Finance of the Russian Federation is given in the annex to this course work.

In international practice There are two main approaches (format) to drawing up income statements and loss. The first format is based on the disclosure of costs for production elements, the second - at the cost of production. Both formats allow to obtain completely identical results, but in different ways disclose data on the formation of financial results (see Table 4).

Operating profit on cost format.

The first point of any profit and loss statement is the turnover of sales and revenue receipt. This article includes the following positions:

1. Revenues from the sale, rental and rental under usual economic activities;

2. Revenues from the services provided by the Organization; Insurance compensation for sold goods;

3. Revenues from license payments, percent and dividends (these revenues are included in the revenue in accordance with IFSO).

Revenues are reduced by the amount of tax from turnover and other taxes included in the price of goods, as well as the cost of returning goods from buyers. Changes in stocks of finished products and work in progress are calculated as a difference in the remains at the beginning and end of the reporting period.

Work performed for own needs, Capitalization in the organization: equipment of its own manufacture, the cost of commissioning machines, equipment, other facilities, work on reconstruction and expansion of the organization.

Other types of income from the host. Activities - income from other sales, not typical of organization. Costs for production and operational host. Activity:

The cost of raw materials and materials, expenses for industrial work and services from the part, for the purchase of electric, thermal and other energy, etc.

Labor costs of personnel, various cash compensation;

Social security costs; established by law mandatory contributions; expenses for pension and medical support; Mandatory contributions B. Pension Fund etc.

Depreciation deductions And other amounts written off in repayment of the value of material and intangible long-term assets exploited.

Other operating costs (advertising costs, freight, various types of communication, etc.).

The operational result from the sale is obtained by adding all incomes by positions 1-4 and subtracting from the total amount of all expenses by position 5-8.

Operating profit on cost format.

1. Sales turnover includes revenues from the sale of goods and services of ordinary economic activities, unnecessary material reserves, own semi-finished products, other income. Changes in the cost of stock reserves and unfinished production are not taken into account.

2. The cost of produced products, goods and services. Gross operational result from implementation (position 1 - position 2). Commercial expenses; Considered in the reporting period to which it is related. This includes expenses of sales, advertising, marketing, etc.

Administrative and management costs for the reporting period.

Operating financial result from implementation (Position 3 - Position 4 - Position 5).

3. Other income and expenses included in the income statement. These are incomes and results that are not directly related to sales operations (income from participation in other organizations, dividends, interest, etc.)

The overall financial result is calculated by the following scheme:

overall profit before tax (+);

nonypical income (+) or expenses (-);

tax on nonypical income (-);

other taxes (-).

8. Accounting for income and expenses on LLC Camplex

Emergency costs are those spending that appeared suddenly and in large volume. This is a special accounting article.

What is the emergency expenses

Emergency costs are the expenses that have emerged due to emergency circumstances. The latter are characterized by these features:

• Roughly appearance, the inability to predict the event.
• Not included in the Chip list, which are characteristic of the company's activities.
• Circumstances are not related to the decisions of the manual.

Examples of emergency circumstances may be emergencies, fires, floods, tornadoes, earthquakes, nationalization of property. Appropriate examples are given in paragraph 13 of PBU 10/99, which are approved by the Order of Minfin No. 33 of May 6, 1999. The concept of emergency provisions is also given in Article 1 of the Federal Law No. 68 of 12/21/1994, article 242 of the Civil Code of the Russian Federation. The Czech may be as follows:

• The loss from the forced suspension of production processes.
• Funds aimed at eliminating the damage from an emergency.
• The cost of values \u200b\u200baffected by damage.

If the companies as a result of emergency have not been caused by any damage, then the Czech will not be.

Accounting emergency spending

After PE (flooding and so on), it is necessary to conduct an inventory. It is needed in order to determine the exact amount of damage. An inventory commission is appointed. Its function in this situation is the detection of spoiled and damaged objects. During the event, lists are drawn up. It makes sense to make separate lists of property that is not subject to or subject to recovery.

Objects that cannot be operated in the future are written off. For debiting funds is a special. If these are material and production values, it is drawn up for their write-off. The write-off of values \u200b\u200bis performed at their real cost, OS - at a residual price. The residual value is determined by extracting the difference between the initial cost and depreciation. Objects are written off in a month of inventory. The remaining parts come for which the requirement is compiled.

Costs to eliminate the consequences of PE are fixed in the account 99 "Losses". Correspondence of this account are accounts 01, 04, 10, 43, 50, 70 and others. Costs must be taken into account in the period in which emergency emerged.

Accounting wiring

With accounting extraordinary spending these wiring are used:

• Dt91 / 2 kt01. Write off the residual value of the OS.
• Dt91 / 2 kt04. Write off the residual value of an intangible object.
• Dt91 / 2 kt10. Write off the value of material assets.
• Dt91 / 2 kt43. Accounting spending on the write-off of the finished goods.
• Dt99 kt68. Restore the amount previously accepted for accounting.
• Dt99 Kt20 (70, 69, 60). Costs for the elimination of the consequences of emergency.
• Dt10 kt99. Calling materials.

IMPORTANT! Wiring must be performed in the reporting period in which emergency circumstances were formed.

Example №1

The company "Stroymaster" burned the storage room. This room is insured in the amount of 1,000,000 rubles. After an emergency, an inventory was carried out. As a result, it was detected by values \u200b\u200bsuitable for further operation, in the amount of 50,000 rubles. The insurance organization was recognized for damage in the amount of 1,000,000 rubles. Insurance has been paid. IN this case These wiring will be performed:

• Dt10 kt91 / 1. Calling materials in the amount of 50,000 rubles.
• DT76 / 1 kt91 / 1. Fixation in the structure of other revenues of paid insurance in the amount of a million rubles.
• Dt51 kt76 / 1. Obtaining insurance in the amount of a million rubles.

The obtained funds (insurance) must be attributed to.

Example number 2.

Flood occurred at Stroymaster. Inventory was performed, according to the results of which it was revealed by irreparably spoiled material in the amount of 80,000 rubles. Also there was a breakdown of equipment. The cost of repair of this technique is 39,000 excluding VAT. The company must be completed these wiring:

• CT91 / 2 DT43. The write-off of materials that came into disrepair, in the amount of 80,000 rubles.
• Dt91 / 2 kt60. Accounting for the cost of repair in the amount of 39,000 rubles.
• Dt19 kt60. Accounting for Repair VAT.

Wiring for writing through materials should be confirmed by a special act.

How to confirm spending on the restoration of spoiled documents

Because of emergency circumstances, not only property is spoiled, but also documents. The latter cannot be sold, but they also have great value. If accounting or tax documentation has been lost (for example, it burned), you need to restore it. Restoring securities in principle if they have not been tested within tax audit. This procedure is divided into these steps:

1. Inventory of documents, the need for which is stipulated in paragraph 2 of Article 12 of the Federal Law No. 129.
2. The company organizes a commission that should establish the causes of the loss of documents. The corresponding indication is given in paragraph 6.8 of the provisions "On Document Driving In Account" No. 105, approved by the Ministry of Finance, July 29, 1983. Sometimes the activities of the Commission involves interaction with the Ministry of Emergency Situations.
3. The results of the Commission's activities are recorded in the act. It prescribes the fact of damage to documents. The act must approve the manager.
4. The document is made a certificate of a state of emergency issued by the authorized bodies, opens of papers that were lost.
5. A person is appointed responsible for the restoration of papers. This is usually the chief accountant.
6. For recovery of documents, you can contact the mediation company. After completing the recovery, an act of acceptance of work is created.
7. It is on the basis of an act of accompanying spending fixed in accounting.

Tracts for restoring documents (within the framework of accounting) are recognized as part of other expenses. In the framework of tax accounting, they will be reflected in the structure of non-investment spending on the basis of subparagraph 6 of paragraph 2 of Article 265 of the Tax Code of the Russian Federation. Costs are taken into account in the standard order.

Tax account

The order of taxation of spending is stipulated in chapter 25 of the Tax Code of the Russian Federation. As part of tax accounting, extraordinary spending will be attributed to non-deactive income on the basis of paragraph 2 of Article 265 of the Tax Code of the Russian Federation. The amount of damage is established on the basis of information of tax accounting about the value of lost values. Recognition of expenses can be carried out on the basis general rulesstipulated in Article 252 of the Tax Code of the Russian Federation. This article states that all costs must be reasonable, as well as documented.

When determining the income tax, the base taxable is reduced by emergency costs. To account for spending, it is necessary to establish the fact of damage, as well as the lack of perpetrators.

IMPORTANT! If the perpetrators are installed, expenses cannot be recognized as emergency.

VAT

In a letter, UMNS dated April 7, 2003, 24-14 / 18657 states that compensation paid by a third person to reimburse damage if it is aimed at restoring property, will not be taxed. The controversial point is also the question of the restoration of VAT, which is accrued to the cost of the responsible values. Tax authorities They believe that the VAT presented must be restored. This is due to the fact that the responsible objects were not used for purposes recognized as an object of taxation. Consequently, on the basis of paragraph 2 of Article 171 of the Tax Code of the Russian Federation, previously accrued amounts cannot be taken to deduct.

In the Tax Code of the Russian Federation, determining the concepts of "emergency income" and "emergency costs". Such terms are in accounting.
Let's start with income. They are dedicated to the statement of accounting "Incomes of the Organization" (PBU 9/99), approved by the Order of the Ministry of Finance of Russia dated May 6, 1999 No. 32n.
In accordance with paragraph 9 of this document, extraordinary revenues are funds received as a result of emergency (natural disaster, fire, accident, nationalization, etc.). These income includes:
the cost of material values, which remained after the write-off of property, unsuitable for restoration and further use;
insurance compensation.
According to subparagraph 13 of Article 250 of the Tax Code of the Russian Federation, the mother values \u200b\u200bobtained after dismantling and disassembling the eliminated fixed assets are non-dealerization income of the enterprise. Of course, this procedure is applicable to fixed assets destroyed as a result of emergency circumstances. In other words, for tax purposes, the materials that remained after the destroyed object has been written off, including non-revenue income. Also, the amount of insurance compensation also includes non-dealer income. This is said in paragraph 3 of Article 250 of the Tax Code of the Russian Federation.
Now tell about emergency costs. In paragraph 13 of the Regulations on accounting "Expenses of the Organization" (PBU 10/99), approved by order The Ministry of Finance of Russia dated May 6, 1999 No.SN, it is said that emergency costs are considered emergency. In particular, such expenses can be:
the cost of destroyed and spoiled production reserves, finished products and other material values;
costs related to preventing or eliminating the effects of natural disasters.
104
Losses from natural disasters, fires, accidents and other emergencies, as well as the costs of their prevention or liquidation are non-deactive costs that reduce taxable profits. This is said in subparagraph 6 of paragraph 2 of Article 265 of the Tax Code of the Russian Federation.
So, for the purpose of taxation of profits, extraordinary income and expenses are written off on non-engineering income or costs correspond to.
Note: To reduce taxable income for emergency expenses, it is necessary to have documents confirming that the firm has lost part of the property due to an accident, natural disaster, etc. Such papers can provide services that are eliminated by the consequences of unforeseen situations (EMERCOM of Russia, the State Fire Service and so on .).
And one more remark. After a fire, accident or natural disaster, it is necessary to carry out an inventory of property. This is stated in paragraph 2 of Article 12 of the Federal Law of November 21, 1996 No. 129- FZ "On Accounting".

No organization is insured against emergency situations to which natural disasters can be attributed, fires, accidents, floods, earthquakes, etc. The costs that the organization bears, it takes into account as an emergency. What are the features of accounting for these expenses in accounting and tax accounting?

Sometimes, the organization finds it difficult to attribute to emergency, and which expenses on the usual activities.

• Rarity occurrence;
• Not characteristic of the usual activity (are not the norm for it);
• Do not depend on management solutions.

As far as the event that happened is extremely, it is necessary to consider taking into account the peculiarities of the activity of a particular organization.

Accounting for emergency expenses

If an emergency occurred, then, first of all, it is carried out to identify the size of the damage received, the damaged property is detected, the surviving property is established. Inventory inventory inventory inventory.

The identified spoiled property that is not subject to further use is subject to write-off. Fixed assets are written off on the basis of 4 or 4-b. If, as a result of the write-off, there were any spare parts suitable for further use, then they come to the warehouse based on the requirement-invoice M-11. Material production reserves are debited on the basis of an MB-8 act.

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