Direct and indirect costs. Accounting for direct material costs How to find direct material costs
Material costs- expenses for the purchase of raw materials, materials, tools, fixtures, equipment, works and services of a production nature and similar expenses.
A comment
The term “material expenses” is used in taxation (corporate income tax). In accounting, a similar term is used - material costs.
Material expenses in tax accounting
Material expenses are one of the types of expenses associated with production and sales, along with labor costs, amounts of accrued depreciation and other expenses.
Material costs include the actual material resources used in the production of products (works, services), as well as costs associated with the circulation of material resources. The list of material expenses is specified in paragraph 1 of Article 254 of the Tax Code of the Russian Federation (TC RF). Material expenses, in particular, include the following expenses of the taxpayer (clause 1 of Article 254 of the Tax Code of the Russian Federation):
1) for the acquisition of raw materials and (or) materials used in the production of goods (performance of work, provision of services) and (or) forming their basis or being a necessary component in the production of goods (performance of work, provision of services);
2) for the purchase of materials used:
for packaging and other preparation of manufactured and (or) sold goods (including pre-sale preparation);
for other production and economic needs (testing, control, maintenance, operation of fixed assets and other similar purposes);
3) for the purchase of tools, fixtures, equipment, instruments, laboratory equipment, work clothes and other means of individual and collective protection provided for by the legislation of the Russian Federation, and other property that is not depreciable property. The cost of such property is included in material costs in full as it is put into operation;
4) for the purchase of components undergoing installation and (or) semi-finished products undergoing additional processing from the taxpayer;
5) for the purchase of fuel, water, energy of all types, spent on technological purposes, production (including by the taxpayer himself for production needs) of all types of energy, heating of buildings, as well as costs of production and (or) acquisition of power, costs of transformation and energy transfer;
6) for the acquisition of works and services of a production nature, performed by third-party organizations or individual entrepreneurs, as well as for the performance of these works (provision of services) by structural divisions of the taxpayer.
Works (services) of a production nature include the performance of individual operations for the production (manufacturing) of products, performance of work, provision of services, processing of raw materials (materials), monitoring compliance with established technological processes, maintenance of fixed assets and other similar work.
Works (services) of a production nature also include transport services of third-party organizations (including individual entrepreneurs) and (or) structural divisions of the taxpayer itself for the transportation of goods within the organization, in particular the movement of raw materials, tools, parts, workpieces, and other types of goods with base (central) warehouse to workshops (departments) and delivery of finished products in accordance with the terms of agreements (contracts);
7) related to the maintenance and operation of fixed assets and other property for environmental purposes (including costs associated with the maintenance and operation of treatment facilities, ash collectors, filters and other environmental facilities, costs for the disposal of environmentally hazardous waste, costs for the purchase of services from third-party organizations reception, storage and destruction of environmentally hazardous waste, wastewater treatment, formation of sanitary protection zones in accordance with current state sanitary and epidemiological rules and regulations, payments for maximum permissible emissions (discharges) of pollutants into the natural environment and other similar expenses).
The following are equated to material expenses for tax purposes (clause 7 of Article 254 of the Tax Code of the Russian Federation):
1) expenses for land reclamation and other environmental measures, unless otherwise established by Art. 261 “Expenses for the development of natural resources” of the Tax Code of the Russian Federation;
2) losses from shortages and (or) damage during storage and transportation of inventories within the limits of natural loss norms approved in the manner established by the Government of the Russian Federation;
3) technological losses during production and (or) transportation. Technological losses are losses during the production and (or) transportation of goods (work, services), caused by the technological features of the production cycle and (or) the transportation process, as well as the physical and chemical characteristics of the raw materials used;
4) expenses for mining and preparatory work during the extraction of mineral resources, for operational stripping work in quarries and cutting work during underground mining within the mining allotment of mining enterprises.
Direct material costs
Material costs determined in accordance with paragraphs. 1 and 4 paragraphs 1 art. 254 of the Tax Code of the Russian Federation refer to direct expenses for income tax (Article 318 of the Tax Code of the Russian Federation):
- expenses for the acquisition of raw materials and (or) materials used in the production of goods (performance of work, provision of services) and (or) forming their basis or being a necessary component in the production of goods (performance of work, provision of services) (clause 1, clause 1 Article 254 of the Tax Code of the Russian Federation);
— expenses for the purchase of components undergoing installation and (or) semi-finished products undergoing additional processing from the taxpayer (clause 4, clause 1, article 254 of the Tax Code of the Russian Federation).
Taxpayers have the right to expand the list of direct expenses in their accounting policies and, for example, classify other material expenses as direct expenses.
Features of tax accounting of material expenses
The Tax Code of the Russian Federation establishes a rule (clause 6 of Article 254 of the Tax Code of the Russian Federation) that the amount of material costs is reduced by the cost of returnable waste.
The procedure for recognizing expenses (including material ones) using the accrual method is regulated by Art.
Composition of material expenses used for tax purposes
Thus, in terms of raw materials and materials attributable to manufactured goods (work, services), the date of material expenses is recognized as the date of transfer of raw materials and materials into production (clause 2 of Article 272 of the Tax Code of the Russian Federation).
The transfer of raw materials and materials into production is the beginning of the use of raw materials and materials for the production of goods, works or services.
Guidelines for accounting of inventories, approved. Order of the Ministry of Finance of the Russian Federation dated December 28, 2001 N 119n clarifies (clause 90) - “The release of materials for production means their issue from a warehouse (storeroom) directly for the manufacture of products (performance of work, provision of services), as well as the release of materials for the management needs of the organization .
The release of materials to warehouses (storerooms) of organizational units and construction sites is considered as internal movement.”
Example
The production organization transfers materials for production from the warehouse to the workshop using an internal invoice. Such a transfer is considered a transfer to production. The amount of expenses for materials on this date is written off as expenses (in accounting, debit account 20).
Write-off of expenses for material resources
When determining the amount of material expenses when writing off raw materials and materials used in the production (manufacturing) of goods (performing work, providing services), in accordance with the accounting policy adopted by the organization for tax purposes, one of the following methods for assessing the specified raw materials and materials is used (clause 8 Article 254 of the Tax Code of the Russian Federation):
— valuation method based on the cost of a unit of inventory;
- average cost valuation method;
— valuation method based on the cost of the first acquisitions (FIFO);
Read more: Write-off methods (by unit cost, by average cost, FIFO, LIFO)
Material costs under the simplified tax system
Material costs are recognized when applying the simplified tax system and are specified in paragraphs. 5 p. 1 art. 346.16 of the Tax Code of the Russian Federation and are taken into account taking into account clause 2 of Art. 346.16 Tax Code of the Russian Federation.
The list of material costs for the simplified tax system is indicated in the same article. 254 of the Tax Code of the Russian Federation, as for enterprises using the general taxation system.
Material costs in accounting
In accounting, a similar term is used - “material costs”. Thus, clause 8 of the Accounting Regulations “Expenses of the organization” PBU 10/99, approved. Order of the Ministry of Finance of Russia dated May 6, 1999 N 33n indicates that when generating expenses for ordinary activities, their grouping should be ensured according to the following elements:
— material costs;
labor costs;
contributions for social needs;
depreciation;
other costs.
Additionally
Returnable waste
Direct expenses
Natural loss rates
Accrual method
Income from sales
Material costs include the following costs
taxpayer(Article 254 of the Tax Code of the Russian Federation):
- for the purchase of raw materials and (or) materials used in the production of goods (performance of work, provision of services) and (or) forming their basis or being a necessary component in the production of goods (performance of work, provision of services);
- for the purchase of tools, fixtures, inventory, instruments, laboratory equipment, work clothes and other property that is not depreciable property. The cost of such property is included in material costs in full as it is put into operation;
- for the purchase of components undergoing installation and (or) semi-finished products undergoing additional processing from the taxpayer;
- for the purchase of fuel, water and energy of all types, spent on technological purposes, production (including by the taxpayer himself for production needs) of all types of energy, heating of buildings, as well as costs for transformation and transmission of energy;
- for the purchase of works and services of a production nature, performed by third-party organizations or individual entrepreneurs, as well as for the performance of these works (provision of services) by structural divisions of the taxpayer;
- other costs associated with production.
At determining the amount of material costs when writing off raw materials and supplies used in the production (manufacturing) of goods (performing work, providing services), in accordance! with the accounting policy adopted by the organization for tax purposes, one of the following is applied methods:
- valuation method based on the cost of a unit of inventory; S average cost valuation method;
- valuation method based on the cost of first acquisitions (FIFO);
- valuation method based on the cost of recent acquisitions (LIFO).
Depreciable property for the purposes of this chapter, property, results of intellectual activity and other objects of intellectual property are recognized that are owned by the taxpayer (unless otherwise provided by this chapter), are used by him to generate income and the cost of which is repaid by calculating depreciation. Depreciable property is property with a useful life of more than 12 months and an original cost of more than 10,000 rubles.
Under fixed assets1 refers to part of the property used as means of labor for the production and sale of goods (performing work, providing services) or for managing an organization.
The initial cost of a fixed asset is determined as the sum of expenses for its acquisition, construction, production, delivery and bringing it to a state in which it is suitable for use, with the exception of amounts of taxes subject to deduction 1 or taken into account as expenses in accordance with the PC of the Russian Federation .
Doubtful debt Any debt to the taxpayer is recognized if this debt is not repaid within the time limits established by the agreement and is not secured by a pledge, a surety, or a bank guarantee.
For bank taxpayers, doubtful debt is not recognized for which the creation of a reserve for possible loan losses is not provided.
Bad debts(debts that are unrealistic for collection) are those debts to the taxpayer for which they have expired! the established limitation period, as well as those debts for which, in accordance with civil law, the obligation has been terminated due to the impossibility of its fulfillment on the basis of an act of a state body or the liquidation of an organization.
Organizations (except for banks) have the right to determine the date of receipt of income (expenses) using the cash method, if on average for the previous four quarters the amount of revenue from the sale of goods (work, services) of these organizations excluding value added tax did not exceed 1 million rubles. for each quarter1.
The date of receipt of income is the day of receipt of funds into bank accounts and (or) the cash desk, receipt of other property (work, services) and (or) property rights, as well as repayment of debt to the taxpayer in another way (cash method).
Taxpayer expenses are recognized as expenses after they are actually paid.
The tax base (Article 274 of the Tax Code of the Russian Federation) is the monetary expression of profit.
The tax base for profits taxed at different rates is determined by the taxpayer separately. The taxpayer maintains separate accounting of income (expenses) for transactions for which, in accordance with this chapter, a different procedure for accounting for profit and loss is provided for.
When determining the tax base, profit subject to taxation is determined on an accrual basis from the beginning of the tax period.
Taxpayers2 who suffered a loss (losses) in the previous tax period or in previous tax periods have the right to reduce the tax base of the current tax period by the entire amount of the loss they received or by a part of this amount (carry forward the Loss to the future).
The taxpayer has the right to carry forward a loss to the future within ten years following the tax period in which this loss was received.
List of the most commonly used cost items in accounting
The taxpayer has the right to transfer to the current tax period the amount of loss received in the previous tax period
Reportingperiods3 The first quarter, half-year and nine months of the calendar year are recognized for tax purposes.
Reporting periods for taxpayers, calculating monthly advance payments based on actually received! new profit is recognized as one month, two months, three months, etc. ;I am ending the calendar year.
Taxpayers (tax agents) submit tax returns (tax calculations) no later than 28 days from the end of the corresponding reporting period. Taxpayers who calculate the amounts of monthly advance payments based on the profits actually received submit tax returns within the deadlines established for the payment of advance payments.
Chapter 25 of the Tax Code of the Russian Federation introduced a new concept of “tax accounting”1.
Tax accounting- a system for summarizing information to determine the tax base for a tax based on data from primary documents, grouped in accordance with the procedure provided for by the Tax Code of the Russian Federation.
If the accounting registers contain insufficient information to determine the tax base in accordance with the requirements of Chapter. 25 of the Tax Code of the Russian Federation, the taxpayer has the right to independently supplement the applicable accounting registers with additional details, thereby forming tax accounting registers, or maintain independent tax accounting registers.
Tax accounting is carried out in order to generate complete and reliable information on the accounting procedure for tax purposes of business transactions carried out by the taxpayer during the reporting (tax) period, as well as providing information to internal and external users to monitor the correctness of calculations, completeness and timely calculation and payment of taxes to the budget.
The tax accounting system is organized by the taxpayer independently based on the principle of consistency in the application of tax accounting norms and rules, i.e. is applied consistently from one tax period to another. The procedure for maintaining tax accounting is established by the taxpayer in the accounting policy for tax purposes, approved by the relevant order (instruction) of the head. Tax and other authorities do not have the right to establish mandatory forms of tax accounting documents for taxpayers.
Tax accounting data must reflect the procedure for forming the amount of income and expenses, the procedure for determining the share of expenses taken into account for tax purposes in the current tax (reporting) period, the amount of the balance of expenses (losses) to be attributed to expenses in the next tax period -dah, the procedure for forming the amounts of created reserves, as well as the amount of debt for settlements with the budget for taxes. Tax accounting data is confirmed by:
1) primary accounting documents (including an accountant’s certificate);
2) analytical tax accounting registers;
3) calculation of the tax base.
Tax planning for income tax
Brief description of income tax minimization schemes:
1) the moment of tax payment can be postponed for as long as desired;
2) analysis of changes in accounting for entertainment expenses and avoidance of their standardization;
3) limited possibilities for recognizing auditing costs as expenses;
4) dangers associated with targeted revenues and targeted financing;
5) the use of agency agreements to defer income tax, replacing all taxes with income tax while simultaneously deferring it;
6) grants and other targeted revenues as a means for tax-free receipt of property and funds;
7) an approach to rationing costs for replacing defective, lost presentation during transportation and (or) sale, and missing copies of periodicals in packages, media products and book products;
8) the possibility of tax deferral for up to three years due to the recognition of debt;
9) use of identifying losses from previous tax periods in the reporting (tax) period for tax planning;
10) use of recognition of debts as unrealistic for collection (unreliable) for tax planning;
11) postponing the payment of part of the tax to the end of the year due to the formation of a reserve for warranty repairs and warranty service;
12) tax planning opportunities for taxpayers created in the form of institutions through contributions to their owners;
13) the ability to recognize as expenses the costs of financing trade unions;
14) the ability to limitlessly reduce the tax base only by signing the acceptance certificate for services (work) received but not paid for;
15) the possibility of postponing the moment of occurrence of the obligation to pay tax for insurance organizations;
16) new grounds for “cost contracts” (instead of contracts for “painting snow”);
17) new opportunities for using non-profit organizations for tax planning;
18) transfer of the tax burden to other persons with a simultaneous reduction of taxes;
20) removal of restrictions on a number of expenses (legal, consulting, organization management, etc.);
21) use of labor and collective agreements to limitlessly reduce taxable profit;
22) new opportunities to recognize as expenses the payment of workers’ travel to and from work (even by taxi or limousine
23) other directions.
Test questions for topic 5
1. What is the mechanism for calculating and paying income tax?
2. List the main areas of tax planning for income tax.
Topic 6 TAX PLANNING FOR INDIRECT TAXATION
Quick navigation: Catalog of articlesOther issues Material expenses in accounting and tax accounting (Panchenko T.M.)
Material expenses in accounting and tax accounting (Panchenko T.M.)
Article posted date: 10/31/2015
Since January 1, 2015, organizations have been given the right to independently choose the procedure for writing off inventories as tax expenses. Legislative changes will help organizations bring tax and accounting closer together.
Write-off of inventory items as expenses
If the cost of property that an organization plans to use for more than a year does not exceed 40,000 rubles, it has the right to independently choose whether to reflect such property in accounting as part of fixed assets or as inventory (clauses 4, 5 of PBU 6/ 01). Accordingly, the cost of such property can be written off through depreciation over its useful life or at a time when registered.
A similar procedure is provided for in tax accounting (clause 3, clause 1, article 254 of the Tax Code of the Russian Federation). The organization has the right to write off expenses for the acquisition of inventory items, the cost of which is less than 40,000 rubles, intended for long-term use, either in a lump sum in full as they are put into operation, or over several reporting periods in the manner established independently in the accounting records. policy for tax purposes.
Thus, organizations that write off property worth up to 40,000 rubles as expenses. not at once, but over a certain period of time; since 2015, it has become possible to bring tax and accounting accounting closer together in this area.
A one-time write-off of costs for the acquisition of inventory will allow you to reflect a larger tax expense for the period (example 1).
Uniform reflection of expenses is beneficial for organizations that do not want to declare a loss (example 2).
Example 1. An organization purchased an electric generator for 41,300 rubles. (including VAT - 6300 rubles).
The accounting policy for both accounting and tax accounting purposes provides for a one-time write-off of an asset upon its transfer to operation.
The following entries are made in accounting:
Dt sch. 10 "Materials"
35,000 rub.
the electric generator was capitalized;
K-t sch. 60 "Settlements with suppliers and contractors"
6300 rub.
Dt sch. 68 "Calculations for taxes and fees"
6300 rub.
VAT is claimed for deduction;
(26, 44, 91)
K-t sch.
Tax accounting of material expenses
10 "Materials"
35,000 rub.
The cost of the electric generator was written off as expenses when it was handed over to the installation team.
Example 2. We use the conditions of example 1.
The accounting policy for both accounting and tax accounting purposes of the organization stipulates the write-off of an asset during its service life. The service life of the electric generator is set at two years.
Dt sch. 01 "Main production", subaccount. "Inventories"
K-t sch. 60 "Settlements with suppliers and contractors"
35,000 rub.
the electric generator was capitalized;
Dt sch. 19 "Value added tax on acquired assets"
K-t sch. 60 "Settlements with suppliers and contractors"
6300 rub.
VAT is reflected in the cost of the electric generator;
K-t sch. 02 "Depreciation of fixed assets"
1458 rub. (RUB 35,000: 24 months)
monthly depreciation of the electric generator has been calculated.
Let us remind you that the LIFO method has not been used in accounting since 2008. From January 1, 2015, the possibility of using the LIFO method for tax purposes has been excluded. When determining the amount of material expenses when writing off raw materials and supplies used in the production (manufacturing) of goods (performing work, providing services), for tax purposes one of the methods for assessing raw materials and materials enshrined in the accounting policy for tax purposes is used (clause 8 of Art. 254 of the Tax Code of the Russian Federation).
If an organization, when releasing raw materials into production, uses the same method for estimating the write-off of inventory and materials in accounting and tax accounting, then it will not have any differences (example 3).
Example 3. In June, a plant purchased 10 tons of copper rod, the cost of which is 236,000 rubles. (including VAT - 36,000 rubles). In July, 6 tons of copper rod were supplied to the drawing shop (for production). The plant's products, in the manufacture of which copper wire rod was used, were sold in August.
The organization applies a general taxation system (accrual method). When releasing raw materials into production, the organization evaluates them both in accounting and tax accounting at the cost of a unit of inventory.
Entries are made in accounting.
In June:
Dt sch. 10 "Materials"
K-t sch. 60 "Settlements with suppliers and contractors"
200,000 rub.
10 tons of copper rod were capitalized;
Dt sch. 19 "Value added tax on acquired assets"
K-t sch. 60 "Settlements with suppliers and contractors"
36,000 rub.
VAT is included in the cost of copper rod;
Dt sch. 68 "Calculations for taxes and fees", subaccount. "VAT calculations"
K-t sch. 19 "Value added tax on acquired assets"
36,000 rub.
VAT is accepted for deduction;
Dt sch. 60 "Settlements with suppliers and contractors"
K-t sch. 51 "Current accounts"
236,000 rub.
10 tons of copper rod were paid to the supplier.
In July:
Dt sch. 20 "Main production"
K-t sch. 10 "Materials"
120,000 rub. (RUB 200,000: 10 t x 6 t)
6 tons of copper wire rod were released into production at the drawing shop.
When calculating income tax, the accountant will take into account the cost of copper wire rod used in production in the amount of 120,000 rubles.
Estimating Material Costs
When calculating income tax, purchased materials are accounted for at their actual cost, which includes the purchase price under the contract; commissions paid to the intermediary; import customs duties and taxes; transportation costs; other costs associated with the acquisition of inventories (clause 2 of article 254 of the Tax Code of the Russian Federation).
The actual cost of materials also takes into account the cost of non-returnable packaging. The cost of returnable packaging cannot be taken into account when calculating income tax, therefore, if the price of returnable packaging is included in the total cost of materials, it must be separated. The container must be assessed at the value that can be obtained from its possible use or sale. In documents (contract, delivery note, invoice), it is advisable to highlight the cost of returnable packaging as a separate line. This will avoid calculations for separating it from the total cost of purchased materials.
When selling materials, they are assessed at the actual cost of acquisition (clause 2, clause 1, article 268 of the Tax Code of the Russian Federation).
If an organization uses its own products as raw materials and other materials, they are assessed in the same way as finished products - based on direct costs. A similar procedure applies to the results of work and services of own production.
The date of recognition of material expenses in tax accounting depends on the tax accounting method used by the organization. When using the accrual method, expenses are recognized in the period to which they relate (clause 1, article 272 of the Tax Code of the Russian Federation). With the cash method, expenses can be taken into account only after they have actually been paid (clause 3 of Article 273 of the Tax Code of the Russian Federation).
Some material expenses are recognized in a special manner when calculating income tax. Thus, the purchase price of raw materials and materials can be written off as expenses only in the part released into production and used in it at the end of the month. The cost of non-depreciable property is included in expenses only after commissioning.
In addition, when applying the accrual method, the organization can attribute part of the material costs to direct costs (clause 1 of Article 318 of the Tax Code of the Russian Federation). In this case, the cost of materials is taken into account in expenses as products are sold, in the cost of which they are taken into account. If an organization provides services, direct costs, as well as indirect ones, can be taken into account at the time they are accrued.
Reducing material costs
The amount of material expenses can be reduced by the value of the balances of inventories transferred to production, but not used in it at the end of the month; on the cost of returnable waste (clauses 5 and 6 of Article 254 of the Tax Code of the Russian Federation).
You can determine the cost of leftover materials transferred to production, but not used in it at the end of the month, based on independent calculations. The valuation of balances must correspond to their valuation upon write-off.
Returnable waste is taken into account at the time of its delivery to the warehouse.
If an organization plans to use returnable waste in main or auxiliary production, it is valued at a reduced price of the source material (at the price of possible use). An organization can develop a cost calculation methodology independently and approve it as an annex to its accounting policies for tax purposes.
If returnable waste is sold, in tax accounting it must be valued at the sales price, taking into account current market prices (example 4).
Example 4. An organization transferred 15 tons of copper wires to production at a price of 12,000 rubles/t for the amount of 180,000 rubles. (RUB 12,000/t x 15 t). Returnable waste during production amounted to 300 kg. They will be used in auxiliary production for the production of New Year's garlands. Therefore, returnable waste in tax accounting is valued at the price of possible use. For copper wires it is 5 rubles/kg.
The organization applies a general taxation system (accrual method). The accounting policy of the organization for the purposes of both accounting and tax accounting prescribes the procedure for assessing returnable waste at the price of its possible use.
The following entries are made in accounting:
Dt sch. 20 "Main production"
K-t sch. 10 "Materials"
180,000 rub.
raw materials were transferred to production;
Dt sch. 10 "Materials", subaccount. "Returnable waste"
K-t sch. 20 "Main production"
1500 rub. (300 kg x 5 RUR/kg)
returnable waste has been capitalized.
When calculating income tax, the organization will reduce material costs by the cost of returnable waste.
Increase in material costs
The organization can increase the amount of material expenses of the reporting (tax) period by the value of the surplus that was identified during the inventory; materials that were received in the process of liquidation (complete or partial), repair, modernization, reconstruction or technical re-equipment of fixed assets; materials received free of charge.
The cost of surplus and materials received in the process of liquidation, repair, modernization, reconstruction, technical re-equipment of fixed assets is included in material costs at the time of their release into production (clause 2 of Article 272, clause 1 of clause 3 of Article 273 of the Tax Code RF). If the organization subsequently uses these materials when repairing fixed assets, their cost is recognized not in material costs, but in the costs of repairing fixed assets (example 5).
Example 5. The plant dismantled an obsolete drawing machine using its own resources. The market value of the materials remaining after dismantling was 9,000 rubles. These materials were used in the same month to repair other drawing machines. The organization applies a general taxation system (accrual method).
The following entries are made in accounting:
Dt sch. 10 "Materials"
K-t sch. 91 "Other income and expenses", subaccount. 1 "Other income",
9000 rub.
materials remaining after dismantling the drawing machine are reflected at market value;
Dt sch. 25 "General production expenses"
K-t sch. 10 "Materials"
9000 rub.
materials were written off for the cost of repairing other drawing machines.
In tax accounting, the market value of materials is reflected in non-operating income - 9,000 rubles. Materials were written off at their full market value for the costs of repairing drawing machines.
Literature
1. Tax Code of the Russian Federation: part two // Reference and legal system "ConsultantPlus" / Company "ConsultantPlus".
The cost of manufactured products consists of the monetary form of various economic elements, which include the material costs of the enterprise. Sometimes this position takes up about 60% of the price of the finished product. Its size largely determines whether a product will be expensive or cheap. The task of the economic department is to correctly calculate basic expenses and maintain a balance between planned and actual data. To do this, you need to clearly understand what refers to material costs in accounting, and how they are normalized in practice.
Structure of material costs
It must be taken into account that the cost of materials used to produce a specific batch of products necessarily excludes the price of waste, which will also be sold. The structure of material costs of a manufacturing enterprise can be represented by the following positions:
- raw materials purchased from another supplier;
- materials purchased externally for main production;
- semi-finished products and components received for payment;
- fuel purchased to support technological processes;
- purchased energy to maintain equipment operation, heating;
- cost of attracted natural raw materials.
Deductible waste also has its own classification. These include the balances of the elements:
- materials, raw materials, semi-finished products;
- coolants and resources that have lost their quality;
- other materials with a reduced rating.
- material production costs minus production waste;
- components and semi-finished products purchased for a fee;
- energy and various fuels to support technological processes;
- salaries of employees of main production facilities;
- additional income for production workers;
- social payments to funds;
- depreciation charges for general fund;
- expenses for ensuring the operability of equipment;
- workshop and other production costs.
When the actual cost is formed, the costs incurred for maintenance and repairs under warranty and recorded losses as a result of non-productive losses due to internal production reasons are taken into account separately. Production costs also increase due to shortages identified during the inventory in warehouses and workshops, if the culprit is not identified. When grouping costs, they are distinguished depending on the following characteristics:
- how they are directly related to the production process;
- do they depend on the volume of production of the enterprise;
- whether they are directly charged to cost or require distribution.
According to this grouping, material costs include direct and indirect elements; they can be basic expenses and overheads. Material costs are also divided into proportional (or conditionally variable) and disproportionate (or conditionally constant).
Types of material costs: direct, indirect, variable, constant
Direct material costs are costs that can be attributed to products of a specific type without much difficulty and additional analytical and computational work. The share of direct-use material costs is the most impressive in the cost of products. Such costs include: raw materials for production, wages of workers, fuel for machines. They are reflected in accounting by the following entries:
As a general rule, material costs in accounting are usually variable costs, that is, those that directly change with adjustments in output. These include materials, pieceworker remuneration, fuel for machines. But there are also positions that, being direct, will not increase significantly with output growth. An example would be the salary of a controller. Although it is a fixed value, it is nevertheless a direct expense in the calculation.
Variable costs include material costs, which can be classified as follows:
- Dependence on the amount of output
The budget for direct material costs can be built proportionally, descending - degressively, or ascending - progressively.
- Based on static
Based on this principle, material costs belong to the group of total costs or average costs.
What is included in material costs for the purposes of creating an operating budget
Forecasting sales volumes for a certain time period is the basis for building short-term and long-term plans. The material cost budget reveals information about what the monthly and quarterly resource consumption will be to produce the planned volume of products. When forming it, they analyze:
- the previous cost of production based on data from past periods;
- prices for similar products from competing suppliers;
- expected market share in the near future;
- volume of current orders and the influence of seasonality;
- upcoming expenses on advertising and marketing promotion.
The norms and standards of material costs include not only analytical methods, but also total ones. With the last standardization option, the parameters are set for the unit of output as a whole without breaking it down into elements. The figures are calculated based on statistical data, information from similar industries, and values from previous periods. The classification of material costs in this case depends on the method by which the information was obtained: experimental, statistical, analog.
The costs of living and embodied labor for the production and sale of products are called production costs. In domestic practice, the term “production costs” is used to characterize all production costs for a certain period.
Depending on the methods of attributing individual types of products to the cost price, costs are divided into direct and indirect.
Direct costs- these are costs that, at the time of their occurrence, can be directly attributed to the cost carrier (costing object) on the basis of primary documents (invoices, work orders, etc.). TO direct expenses include direct material costs and direct labor costs. They are accounted for in the debit of account 20 “Main production”, and they can be attributed directly to a specific product. Tanasheva O.G. Analysis of costs and financial results of commercial organizations. Chelyabinsk, ChelSU, 2005. With. 36.
Indirect costs cannot be directly attributed to any product. They are distributed among individual products according to the methodology chosen by the enterprise (in proportion to the basic salary of production workers, the number of machine hours worked, hours worked, etc.). This methodology is established in the scientific policy of the organization. In practice, it is difficult to classify a certain type or item of costs as direct or indirect. For example, is equipment depreciation a direct or indirect type of cost? When sewing different types of clothing on the same sewing machine, depreciation of the sewing machine is an indirect type of cost in relation to the types of clothing, since at the time of its accrual it is impossible to say exactly which clothing specifically and in what volume it relates. On the other hand, if an organization carries out only one type of activity, for example, provides cellular communication services, then depreciation of the base station can in some cases be classified as direct costs. Costs related to manufactured products, work performed and services provided are expressed in the cost of products (works, services). The cost of products (works, services) is an assessment of the natural resources, means and objects of labor used in the production process of products (works, services), services of other organizations and payment of employees. In other words, it shows how much it costs each organization to produce and sell products (works, services).
Grouping expenses by economic elements shows what exactly was spent on production, what is the ratio of individual elements of expenses to the total amount of expenses. At the same time, the elements of material costs reflect only purchased materials, products, fuel and energy. Remuneration and contributions for social needs are reflected only in relation to personnel of the main activity. Zaripov V.M. Contents of the concept of economically justified costs. Accounting, No. 8, 2006.
The organization's expenses by cost elements consist of the following elements:
Rice. 1.2.
Grouping costs by economic elements allows you to determine the most significant expense items. Most often, the costs of materials (light and food industries), energy resources (in industrial enterprises), depreciation (in oil production) or wages (in the service sector) dominate.
Despite its importance, element-by-element grouping of production costs cannot satisfy the enterprise’s needs to control the amount of expenses at the place of their origin and intended purpose. In this regard, in planning, accounting and calculating the cost of production, costs are also grouped according to costing items.
To calculate the cost of individual types of products, the organization's expenses are grouped and taken into account according to costing items. The basic provisions for planning, accounting and calculating the cost of production at industrial enterprises establish a standard grouping of expenses by costing items.
9. SEQUENCE OF IMPLEMENTATION OF INVESTMENT PROJECTS AND CONTENTS OF SECTIONS
9.5. Direct material costs for production
Direct material costs for production consist of the following items:
- basic raw materials and supplies;
- auxiliary raw materials and supplies;
- purchased semi-finished products;
- purchased components;
- containers and packaging materials;
- fuel for technological purposes;
- energy for technological purposes;
- transportation and procurement costs;
- works and services of third-party production organizations.
The cost of raw materials and supplies is determined based on the cost rates of each type of material and their prices.
The rate of material consumption for a part (N waste) consists of the weight of the finished part (Q), in accordance with the drawing, and the weight of inevitable waste (N waste), depending on the source material and manufacturing technology
The calculation results are summarized in Table 9.9.
Table 9.9
Cost of raw materials
If there is returnable waste, the cost of its sale should be deducted from the cost of materials.
In the radio industry and instrument making in conditions of large-scale and mass production, the average sizes of sold returnable waste have the following values:
- ferrous metals – 15 - 25%;
- non-ferrous metals – 10 - 20%;
- plastics – 10 - 15%;
- wires and cables – 3 - 5%.
Expenses for the items “purchased semi-finished products” and “purchased components” are determined in accordance with the list of purchased products and semi-finished products and are summarized in table. 9.10.
Table 9.10
Cost of purchased components and semi-finished products
The items “fuel and energy for technological purposes” include costs for all types of fuel and energy consumed in production;
- coal;
- fuel oil;
- natural gas, etc.;
- electricity;
- thermal energy;
- water;
- inert gases (CO 2 , argon, etc.);
- compressed air, etc.
In particular, the energy consumption for the manufacture of one product (Rel) can be determined by the formula
(9.3)
where SM is the total power of existing electrical installations (in kW);
F d – actual annual operating time of the equipment;
Кз – equipment load factor over time;
To p.s. – loss coefficient in networks;
V g – annual product production program;
Kc – demand coefficient, taking into account the underload of power (metal-cutting machines Kc = 0.2; automatic machines – 0.25; forging machines – 0.45; welding transformers – 0.35; fans – 0.75; lighting – 0 ,8).
The consumption of other energy carriers per one Ren product (compressed air, inert gases, steam, water, etc. can be calculated using the formula
(9.4)
where N r.en is the rate of energy consumption per one hour of equipment operation (m 3).
Calculations of the cost of fuel and energy for technological purposes are summarized in table. 9.11.
Table 9.11
Cost of fuel and energy for technological purposes
Section summary summarized in table 9.12.
Table 9.12
Direct material costs per product (thousand rubles)
|
Step number |
||||
|
Step duration (years or fractions of a year) |
||||
|
Raw materials |
||||
|
Purchased semi-finished products and components |
||||
|
Containers and packaging materials |
||||
|
Fuel and energy for technological purposes |
||||
|
Transportation and procurement costs |
||||
|
Works and services of third-party production organizations |
||||
| Previous |
The problem of accounting for expenses for profit tax purposes remains one of the cornerstones in disputes between taxpayers and tax authorities. Today we will talk about the validity of material expenses, which are discussed in Art. 254 of the Tax Code of the Russian Federation. Detailed recommendations for tax accounting of material and other expenses are given in the publication “Organization of tax accounting and tax planning at an enterprise” (magazine “Economic and Legal Bulletin”, No. 11, 2009).
In tax accounting, material expenses are recognized as expenses associated with production and sales. The list of material costs is given in paragraph 1 of Art. 254 Tax Code of the Russian Federation. This type of expense includes the cost of any material assets used by the taxpayer that have a tangible form, except for fixed assets. Objects costing less than 20,000 rubles, put into operation after January 1, 2008, are not recognized as depreciable property. Material costs reflect the costs of materials used for both production and general business needs.
In subparagraph 5 of paragraph 1 of Art. 254 of the Tax Code of the Russian Federation establishes that material costs include the costs of an enterprise for the purchase of fuel, water and energy of all types spent for technological purposes, production (including by the taxpayer himself for production needs) of all types of energy, heating of buildings, as well as expenses for transformation and transfer of energy. With the adoption of Federal Law No. 158-FZ of July 22, 2008, this list was supplemented with costs for production and (or) acquisition of capacity.
The following are considered material costs:
— costs for land reclamation and other environmental measures;
Losses from shortages and (or) damage to inventories (MPI) within the limits of natural loss;
Technological losses during production and (or) transportation;
Costs of mining and preparatory work in the extraction of minerals, operational stripping work in quarries and cutting work in underground mining within the mining allotment of mining enterprises.
Conditions for recognizing material expenses
Material costs must be economically justified and also supported by documents drawn up in accordance with Russian legislation. According to the general rule set out in paragraph 2 of Art. 272 of the Tax Code of the Russian Federation, the moment of recognition in tax accounting of material expenses in relation to inventories coincides with the date of transfer of these values into production. The cost of work and services of a production nature reduces the tax base at the time the taxpayer signs the acceptance certificate. More detailed information on the date of recognition of material expenses and documents supporting them is given in table. 1.
Limit cards are used to register the release of materials systematically used for the manufacture of products (performance of work and provision of services). The primary accounting documents for the release of material into production reflect the purpose of its use: the name of the order (item, product) or type of cost.
Sometimes, when transferring valuables to individual departments, the invoice does not indicate the specific purpose of the materials. As a rule, this is how the transfer of inventories for general business and administrative needs is formalized. In such a situation, the recipient department draws up a materials consumption report for the materials actually consumed. Based on the act, the cost of used material assets is taken into account when taxing profits.
Household expenses include, in particular, the costs of purchasing household goods and household chemicals (toilet paper, disposable paper towels, napkins, cleaning products, etc.). The cost of such material assets reduces taxable profit if these costs meet the criteria of Art. 252 of the Tax Code of the Russian Federation. A similar position is set out in the letter of the Ministry of Finance of Russia dated April 11, 2007 No. 03-03-06/1/229.
Material expenses are the costs of maintaining and operating environmental facilities, receiving, storing and destroying environmentally hazardous waste, wastewater treatment and other similar costs (subclause 7, clause 1, article 254 of the Tax Code of the Russian Federation). This group of material costs includes payments for maximum permissible emissions (discharges) of pollutants into the natural environment. At the same time, when taxing profits, the amounts of payments for excess emissions of pollutants into the environment are not taken into account (clause 4 of Article 270 of the Tax Code of the Russian Federation).
Losses from shortages and damage during storage and transportation of materials are written off within the limits of natural loss norms. The standards must be established in the manner prescribed by the Government of the Russian Federation. Until they appear, taxpayers can apply the rules previously approved by the relevant federal authorities (Article 7 of Federal Law No. 58-FZ dated 06.06.2005).
Taxpayers set the norms for technological losses during the production and transportation of material assets independently.
The cost of the remaining inventories transferred to production but not yet processed (clause 5 of Article 254 of the Tax Code of the Russian Federation) is excluded from the material expenses of the current month.
If material costs incurred during the month are classified as direct expenses in tax accounting, the taxpayer distributes them between work in progress and finished products in the manner prescribed in the tax accounting policy. Data on the balances of direct expenses are recorded in a special tax register. The amount of indirect material costs in full reduces the tax base of the current reporting (tax) period (clause 2 of Article 318 of the Tax Code of the Russian Federation).
Different dates for recognizing direct and indirect expenses are established in paragraph 2 of Art. 318 Tax Code of the Russian Federation. Direct expenses reduce the tax base of the reporting (tax) period as products, works, and services are sold in the cost of which they are taken into account. Indirect expenses are reflected in the reporting (tax) period in which they arose.
Table 1
Types of material expenses and the moment of their recognition in tax accounting
|
Type of consumption |
Moment of write-off as expenses |
Norm of the Tax Code of the Russian Federation |
Confirmation document |
|
4 |
|||
|
Raw materials (materials) - the basis or component necessary for the production of goods (performance of work, provision of services) |
Date of transfer to production |
Limit card (form No. M-8)*, demand invoice (form No. M-11)*, invoice for materials release No. M-15)*, materials consumption report |
|
|
Components, semi-finished products subject to installation or additional processing |
|||
|
Materials for packaging and other preparation of goods (including pre-sale preparation) |
|||
|
Materials for other production needs (testing, control, |
|||
|
Materials for general economic and administrative needs |
Date of drawing up the materials consumption report or date of drawing up the invoice |
P. 1 |
Request-invoice, invoice for the release of materials to the third party, act of consumption of materials |
|
Tools, devices, equipment, instruments, laboratory equipment |
At the time of commissioning |
Subp. 3 p. 1 art. 254 |
Requirement - invoice, invoice for the release of materials to the side |
|
Overalls and other personal protective equipment |
At the time of commissioning |
Subp. 3 p. 1 art. 254 |
Record sheet for the issuance of workwear, safety footwear and safety equipment (form No. MB-7)*, personal record card for the issuance of personal protective equipment** |
|
Fuel, water, energy of all types, spent on technological purposes, costs for heating buildings, transformation and transmission of energy |
Certificate of services rendered |
||
|
Works and services of a production nature (individual operations for the production of products, performance of work, provision of services, processing of raw materials and materials, control over compliance with established technological processes, etc.) |
Certificate of acceptance and transfer of completed work (services) |
||
|
Works and services of a production nature (services for the transportation of goods within the organization) |
Date of signing by the taxpayer of the act of completed work (rendered services) |
Waybills (form No. 1-T)***, waybills (forms No. 4-C and 4-P)***, acceptance certificate |
|
|
Expenses for the maintenance and operation of environmental property |
Date of signing by the taxpayer of the certificate of services rendered |
Certificate of acceptance and transfer of completed work (services), accounting certificate-calculation |
|
|
Expenses for land reclamation and other environmental protection measures (excluding expenses for the development of natural resources) |
|||
|
Losses from shortages or damage during storage and transportation of inventories within the limits of natural loss norms |
Date of receipt of material assets in the organization, date of the inventory report |
P. 1 |
Act on the established discrepancy in quantity and quality upon acceptance of goods and materials (form No. TORG-2)****, comparison sheet of inventory results of goods and materials (form No. INV-19)***** |
|
Technological losses during production |
Date of receipt of material assets in the organization, date of release |
P. 1 |
Act on the established discrepancy in quantity and quality when accepting goods and materials, technological maps, process estimates, industry regulations, conclusions, calculations of technological services, etc. |
|
Expenses for mining preparation work during the extraction of mineral resources, for operational stripping work in quarries and cutting work during underground mining within the mining allotment of mining enterprises |
Date of signing by the taxpayer of the certificate of work performed and services rendered |
Certificate of acceptance and transfer of completed work |
* Approved by Resolution of the State Statistics Committee of Russia dated October 30, 1997 No. 71a.
** Approved by order of the Ministry of Health and Social Development of Russia dated June 1, 2009 No. 290n (valid from October 6, 2009).
*** Approved by Resolution of the State Statistics Committee of Russia dated November 28, 1997 No. 78.
**** Approved by Resolution of the State Statistics Committee of Russia dated December 25, 1998 No. 132.
***** Approved by Resolution of the State Statistics Committee of Russia dated August 18, 1998 No. 88.
How to justify expenses
The Constitutional Court of the Russian Federation periodically reviews the legality of the presence of concepts related to expenses in the Tax Code. This topic is addressed, for example, by the Decree of the Constitutional Court of the Russian Federation dated December 16, 2008 No. 1072-О-О. The applicant considered that the evaluative concepts of “justified costs”, “economically justified costs” and “direction of activity to generate income” allow tax authorities and courts to use a subjective approach when determining the validity of certain expenses incurred by the taxpayer and taken into account when calculating income tax.
In response to this, the highest court indicated, in particular, that the provisions of paragraph 1 of Art. 252 of the Tax Code of the Russian Federation do not allow their arbitrary application, since they require the establishment of an objective connection between the expenses incurred by the taxpayer, so that his activities are aimed at making a profit. The tax authorities are required to prove the unjustifiedness of the taxpayer's expenses.
The Russian Ministry of Finance indicates that tax legislation does not use the concept of economic feasibility and does not regulate the procedure and conditions for conducting financial and economic activities. This means that the validity of expenses cannot be assessed from the point of view of their expediency, rationality, efficiency or the result obtained (letters of the Ministry of Finance of Russia dated May 22, 2009 No. 03-03-06/1/339 and dated April 14, 2009 No. 03-03-06/2/ 81). At the same time, it must be assessed taking into account the circumstances indicating the taxpayer’s intentions to obtain economic benefits from the activity. And these intentions, according to the Ministry of Finance, should be obvious to tax inspectors.
Determining the cost of inventories
In tax accounting, the value of material assets is formed at the moment they are received by the taxpayer in accordance with clauses 2-4 of Art. 254 Tax Code of the Russian Federation. It is determined based on the purchase price of goods, commissions of intermediary organizations, import customs duties and fees, transportation costs, non-returnable packaging and other costs directly related to the acquisition of valuables. The cost of raw materials and materials does not take into account the amount of value added tax presented by suppliers, except for the cases listed in clause 2 of Art. 170 Tax Code of the Russian Federation.
The amounts of customs duties and fees paid for the import of imported raw materials and supplies are included in other expenses associated with production and sales (subclause 1, clause 1, article 264 of the Tax Code of the Russian Federation). However, on the basis of paragraph 2 of Art. 254 of the Tax Code of the Russian Federation, customs payments and fees can be taken into account in the cost of acquiring material assets, if this is provided for by the accounting policy for tax purposes for the corresponding year.
All costs for the purchase of inventories must be confirmed by primary documents (invoices, commission agent reports, customs declarations, certificates of services rendered, etc.).
In order to summarize information about the movement of batches of raw materials and materials received by the enterprise, it is advisable to create a special tax register. It reflects the operations of receipt and release of inventories into production.
An important point: in tax accounting there are three types of expenses that can be directly related to the acquisition of inventories, but do not increase their cost. We are talking about interest on debt obligations raised for the purchase of material assets, as well as amount and exchange rate differences. These costs are taken into account when taxing profits as part of non-operating expenses (subclauses 2, 5 and 5.1, clause 1, article 265 of the Tax Code of the Russian Federation).
If the taxpayer independently produces inventories for his own consumption, their cost is determined similarly to the cost of finished products (clause 4 of Article 254 of the Tax Code of the Russian Federation).
Returnable waste
The amount of material costs is reduced by the cost of returnable waste (clause 6 of Article 254 of the Tax Code of the Russian Federation). These are the remains of raw materials, materials, semi-finished products, coolants and other material resources formed during the production of goods, performance of work or provision of services. Returnable waste includes valuables that have partially lost the consumer qualities of the original resources (chemical or physical properties) and, as a result, are used at increased costs (reduced output) or are not used for their intended purpose.
Returnable waste should not be confused with the remnants of inventories, which, in accordance with the technological process, are transferred to other departments as full-fledged raw materials (materials). Associated (associated) products obtained as a result of the technological process also do not apply to returnable waste.
The way in which returnable waste is assessed depends on its further use. If waste is transferred to the main or auxiliary production, its value is formed at the price of the original material resource (the price of possible use).
The cost of waste sold externally is determined by the taxpayer based on the sales price. The position of the Ministry of Finance of Russia (letter dated August 24, 2007 No. 03-03-06/1/591) is as follows: “The amount of material costs is reduced by the cost of sold returnable waste, which is determined in the manner provided for in Art. 40 of the Tax Code of the Russian Federation (at market value).” According to the author, when selling returnable waste externally, its cost should be assessed as part of expenses based on the actual selling price.
The amount of returnable waste reduces the amount of material costs during the period of their occurrence.
Often the costs of purchasing materials are associated with the receipt of various groups of material assets. For example, a transport organization delivers several types of raw materials to the taxpayer in one trip. Transportation costs are distributed among different types of inventories. The taxpayer chooses the distribution method independently and establishes it in the accounting policy for tax purposes. Costs can be divided in proportion to the purchase price of material assets or based on other economically feasible indicators.
In a special manner, surplus inventories identified as a result of inventory are assessed. Their cost, recognized as part of material expenses, is equal to the amount of income tax calculated on the amount of non-operating income corresponding to the market value of the identified surplus (clause 2 of Article 254 of the Tax Code of the Russian Federation). The value of property obtained during the dismantling or disassembly of decommissioned fixed assets is formed in a similar way.
The cost of inventories transferred to production but not processed is subtracted from the material expenses of the current month. The balances of inventories are valued in the same way as when they were written off for production.
Methods for assessing raw materials and materials for write-off
Raw materials written off during the production of goods (performance of work, provision of services) are assessed using one of four methods (clause 8 of Article 254 of the Tax Code of the Russian Federation):
By cost per unit of inventory;
At average cost;
At the cost of the first acquisitions (FIFO);
Based on the cost of recent acquisitions (LIFO).
The taxpayer establishes the chosen method in the accounting policy for profit tax purposes.
The inventory unit cost method is suitable for accounting for unique material assets that cannot be replaced by other inventories.
For other types of raw materials and supplies, it is advisable to use the average cost valuation method. There are two options for using this method.
The first option is a weighted average estimate. The average cost per unit of inventories written off for production is determined as the quotient of dividing the total cost of a given type of inventory by their quantity. The calculation takes into account the cost and the amount of remaining material assets at the beginning of the month, as well as the inventory received during the month. The resulting unit cost is multiplied by the amount of inventory of a given type written off per month.
With a moving average estimate, the cost per unit of inventory released into production is determined in the same way as with a weighted average estimate. The difference is that the cost of a written-off batch of inventories is calculated at the time they are released into production, that is, only the cost and quantity of inventories previously received in the corresponding month are taken into account.
When using any of the average cost valuation options, the quantity and cost of material assets returned to suppliers during the month are excluded from the calculation.
The FIFO method involves valuing materials at the prices of the first purchases. The cost of inventories that enter production first corresponds to the cost of the first acquisition, taking into account the cost of material assets listed at the beginning of the month. Typically, this assessment method is used if the company expects a significant reduction in prices for the raw materials used.
If there is reason to believe that prices for inventories will increase significantly, it is advisable to use the LIFO method. This method allows you to evaluate raw materials and materials at the prices of recent purchases.
The enterprise applies a tax accounting system, which includes the method of assessing raw materials and supplies, sequentially from one tax period to another (Article 313 of the Tax Code of the Russian Federation). You can change the inventory valuation method used only from the beginning of a new tax period. If changes are made to the legislation on taxes and fees related to the accounting of inventories, then additions to the accounting policy can be made within a year after the amendments enter into force.
The taxpayer has the right to establish different methods of writing off the value of certain groups of material assets. This does not contradict the norms of current legislation. The cost of raw materials and materials written off during the reporting period is calculated in a special register.
Example 1
The type of activity of Zakat LLC is furniture manufacturing. The waste from the main production generated in January 2009 was sold in the same month for 50,000 rubles. (including VAT RUB 7,627).
In the tax accounting of Zakat LLC in January 2009, the total amount of material expenses is reduced by the cost of waste sold - 42,373 rubles. (RUB 50,000: 118 x 100).
Example 2
On January 21, 2009, Trek LLC, for production purposes, purchased 3 tons of M500 grade cement worth 18,000 rubles from Stroymaterialy JSC. (including VAT 2,746 rubles) and 2 tons of cement grade M400 for 11,400 rubles. (including VAT 1,739 rubles) according to consignment note No. 326. Delivery of goods to the warehouse is paid by the buyer, its cost according to consignment note No. 28 dated January 21, 2009 is 5,000 rubles. (NDS is not appearing).
According to the accounting policy of Trek LLC, for tax purposes, the costs of purchasing several types of materials are distributed in proportion to the purchase price of raw materials and materials excluding VAT.
Based on the primary documents received from the supplier and cargo carrier, Trek LLC made entries in the tax register of information about the movement of purchased materials (Table 2).
table 2
Register of information on the movement of purchased materials
|
Name |
Cement M-400 |
Cement M-500 |
|
Date of operation |
21.01.2009 |
21.01.2009 |
|
Basis of operation |
Consignment note No. 326, |
Consignment note No. 326, |
|
Arrival, t | ||
|
Purchase cost of the batch, rub. |
15,254 (18,000: 118 x 100) |
9661 (11,400: 118 x 100) |
|
Delivery costs, rub. |
3061 |
1939 (5000 - 3061) |
|
Total cost of the batch, rub. |
18 315 (15 254 + 3061) |
11 600 (9661 + 1939) |
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