METHODOLOGICAL INSTRUCTIONS FOR ACCOUNTING OF MATERIAL PRODUCTION STOCKS (approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n, p.
amendments dated 23.04.2002 No. 33n, dated 26.03.2007 No. 26n, dated 25.10.2010 No. 132n, dated 24.12.2010 No. 186n)
Section 1. GENERAL QUESTIONS OF ACCOUNTING OF MATERIAL AND PRODUCTION STOCKS
I. General Provisions
1. These Guidelines determine the procedure for organizing
accounting of inventories based on the Accounting Regulations "Accounting for inventories" (PBU 5/01), approved by order of the Ministry of Finance of the Russian Federation dated June 9, 2001 No. 44n (registered with the Ministry of Justice of the Russian Federation on July 19, 2001 G.,
registration number 2806).
These Guidelines for the accounting of inventories apply to organizations that are legal entities under the laws of the Russian Federation (with the exception of credit institutions and state (municipal) institutions).
(as amended by order of the Ministry of Finance of Russia dated 25.10.2010 No. 132n)
2. Assets are accepted for accounting as inventories:
Used as raw materials, materials, etc. in the production of products intended for sale (performance of work, provision of services),
Intended for sale, including finished goods and goods,
Used for the management needs of the organization.
3. On the basis of these Guidelines, organizations develop internal regulations, instructions, and other organizational and administrative documents necessary for the proper organization of accounting and control over the use of inventories. These documents may establish:
Forms of primary documents for the receipt, release (spending) and movement of inventories and the procedure for their registration (drawing up), as well as the rules of document flow,
The list of officials of divisions who are entrusted with the receipt and release of inventories,
The procedure for exercising control over ensuring the economical and rational expenditure (use) of inventories in production, in circulation, the correct keeping of records, the reliability of reports on their expenditure, etc.
4. Accounting for precious metals and precious stones and products from them, as well as scrap and waste containing precious metals and precious stones, is carried out on the basis of special instructions (regulations) of the Ministry of Finance of the Russian Federation.
5. The subject of these Guidelines is not the issue of accounting for inventories that are part of the work in progress.
II. Tasks of accounting for inventories and the main requirements for it
6. The main tasks of accounting for inventories are:
a) formation of the actual cost of inventories,
b) correct and timely documenting of operations and ensuring reliable data on the procurement, receipt and release of stocks,
c) control over the safety of stocks in places of their storage (operation) and at all stages of their movement,
d) control over the observance of the standards of stocks established by the organization, ensuring uninterrupted production of products, performance of work and provision of services,
e) timely identification of unnecessary and surplus stocks with a view to their possible sale or to identify other opportunities to involve them in circulation,
f) analysis of the effectiveness of the use of reserves.
7. Basic requirements for the accounting of inventories:
Solid, continuous and complete reflection of movement (arrival, consumption, movement) and the presence of stocks,
Quantity accounting and inventory estimation,
Efficiency (timeliness) of inventory accounting,
Credibility,
Compliance of synthetic accounting with analytical accounting data at the beginning of each month (by turnover and balances),
Correspondence of the data of warehouse accounting and operational accounting of the movement of stocks in the divisions of the organization to the accounting data.
8. The use by organizations of software products for inventory accounting should ensure the receipt of the necessary information on paper, including the indicators contained in accounting registers, internal reporting of the organization and other documents.
9. The necessary prerequisites for effective control over the safety of stocks are:
Availability of properly equipped warehouses and storerooms or specially adapted areas (for stocks of open storage),
Placement of stocks in sections of warehouses, and inside them - by separate groups and type - sorts - sizes (in stacks, racks, on shelves, etc.) so that they can be quickly received, issued and checked for availability, in places where each type of stock is stored should be tagged with information about the stock being held,
Equipping storage sites with weighing facilities,
measuring instruments and measuring containers,
The use of centralized delivery of materials from the organization's warehouses to workshops (divisions) according to agreed schedules, and at construction sites from suppliers, base warehouses and picking sites directly to construction sites according to picking lists, reducing unnecessary intermediate warehouses and storerooms,
Organization, where necessary and appropriate, of sections for centralized cutting of materials,
Determination of the list of central (basic) warehouses, warehouses (storerooms), which are independent accounting units,
Establishment of the procedure for rationing the consumption of stocks (development and approval of norms, compliance with the norms for the release of materials to the divisions of the organization),
Establishment of the procedure for the formation of accounting prices for stocks and the procedure for their revision,
Determination of the circle of persons responsible for the acceptance and release of stocks (warehouse managers, storekeepers, forwarders, etc.), for the correct and timely execution of these operations, as well as for the safety of the stocks entrusted to them, conclusion of written agreements on material liability with these persons in accordance with the established procedure , dismissal and transfer of financially responsible persons in agreement with the chief accountant of the organization,
Determination of the list of officials who are granted the right to sign documents for receipt and release of stocks from warehouses, as well as issue permits (passes) for the export of stocks from warehouses and other storage places of the organization,
Availability of a list of persons entitled to sign primary documents, approved by the head of the organization in agreement with the chief accountant (the list indicates the position, surname, name, patronymic and level of competence (type or types of operations for which this official has the right to make decisions)).
10. Inventories, both received from other organizations (including free of charge) and manufactured in the organization, are subject to acceptance to the appropriate warehouses of the organization, unless otherwise provided by these Methodological Instructions and other regulatory documents.
Amounts paid for stocks that have not been removed from suppliers' warehouses and are in transit are recorded in accounting on settlement accounts as receivables.
If the organization does not have the right of ownership (the right of economic management or operational management, respectively) to the material assets received, the latter should be recorded on off-balance sheet accounts.
11. All operations on movement (receipt, transfer, expenditure) of stocks must be formalized by primary accounting documents.
Forms of primary accounting documents are approved:
a) by the State Committee of the Russian Federation on Statistics in agreement with the Ministry of Finance of the Russian Federation - unified forms of primary accounting documentation,
b) by the relevant ministries and other federal executive bodies - sectoral forms,
c) organizations - forms of primary documents for the registration of business transactions, for which unified and sectoral forms are not provided. When developing and approving these forms, the specifics of the activities of these organizations are taken into account.
Primary accounting documents must include the mandatory details established by the Federal Law "On Accounting":
Title of the document,
The date the document was drawn up,
The name of the organization on behalf of which the document was drawn up,
Measuring instrument of a business transaction in kind and in monetary terms,
The names of the officials responsible for the performance of the business transaction and the correctness of its registration,
Personal signatures of these persons and their decryption.
In addition, additional details may be included in the primary accounting documents, depending on the nature of the operation, the requirements of the relevant regulatory acts and methodological guidelines for accounting, as well as the technology for processing accounting information.
Primary accounting documents can be multi-line (for several stock numbers) or single-line (for one stock number).
12. Primary accounting documents must be properly executed, with filling in all the necessary details, and have the appropriate signatures.
In the absence of indicators for individual details in the specified primary accounting documents, the corresponding lines - columns are crossed out.
A separate list of names can be drawn up and special rules for the preparation of primary accounting documents for the issuance of especially scarce and (or) expensive stocks (stocks of special accounting) can be established. The list of such stocks and special rules for drawing up primary accounting documents for their issuance and the procedure for monitoring their expenditure (use) are established by the head of the organization on the proposal of the chief accountant.
13. Primary accounting documents must be pre-numbered, or the number is put during the execution and registration of the document. In an organization, the numbering procedure should ensure the availability of non-repeating numbers during one reporting year.
14. Primary accounting documents can be drawn up on paper and machine information carriers.
Programs for coding, identification and machine data processing of documents on machine media must have a security system and be stored in the organization for the period established for the storage of the corresponding primary accounting documents.
III. Assessment of reserves
15. Inventories, both acquired (received) from other organizations and manufactured by the organization, are accounted for at their actual cost (taking into account the specifics specified in clauses 16 - 19 of these Methodological Instructions).
16. The actual cost of inventory purchased for a fee is the amount of the organization's actual acquisition costs, excluding value added tax and other recoverable taxes (except as provided for by the legislation of the Russian Federation).
The actual cost of inventories received by the organization under a gift agreement or free of charge, as well as those remaining from the disposal of fixed assets and other property, is determined based on their current market value as of the date of acceptance for accounting.
The actual cost of inventories contributed to the account of a contribution to the authorized (pooled) capital of an organization is determined based on their monetary value agreed upon by the founders (participants) of the organization, unless otherwise provided by the legislation of the Russian Federation.
The retailer is allowed to evaluate the purchased goods at sales prices. In this case, the difference between the sale and purchase prices is recorded in the "Trade margin" account.
The actual cost of inventories when they are manufactured by the organization itself is determined based on the actual costs associated with the production of these inventories. Accounting and formation of costs for the production of stocks is carried out by the organization in the manner established for determining the cost of the corresponding types of products.
17. The actual cost of inventories received under contracts stipulating the fulfillment of obligations (payment) by non-monetary funds is the cost of assets transferred or to be transferred by the organization.
The value of assets transferred or to be transferred by an entity is determined by reference to the price at which, in comparable circumstances, the entity would normally determine the value of similar assets.
Transport and other costs associated with the exchange are added to the value of the received stocks directly or are preliminarily credited to the transport and procurement costs, unless otherwise provided by the legislation of the Russian Federation.
If the exchange agreement provides for the exchange of unequal goods, the difference between them in monetary form is recorded by the party who transferred the goods of greater value, according to the debit of the settlement account. The resulting debt is repaid in the manner prescribed by the contract.
18. Inventories that do not belong to this organization, but are in its use or disposal, are accounted for on off-balance sheet accounts in the assessment provided for in the contract, or in the assessment agreed with their owner.
If there is no price for the specified stocks in the contract or the price agreed with the owner, they can be accounted for at a conditional valuation.
19. Evaluation of stocks, the cost of which upon acquisition is determined in foreign currency, is made in rubles by recalculating the amount in foreign currency at the exchange rate of the Central Bank of the Russian Federation in effect on the date the stocks were accepted for accounting.
20. Inventories, for which during the reporting year the market price decreased, or they became obsolete or completely or partially lost their original qualities, are reflected in the balance sheet at the end of the reporting year at their current market value, taking into account the physical condition of the inventories. Decrease in the cost of inventories is reflected in accounting in the form of accrual of a reserve.
A reserve for a decrease in the cost of material assets is created for each unit of inventories adopted in accounting. It is allowed to create reserves for reducing the cost of material assets for certain types (groups) of similar or related inventories. It is not allowed to create reserves for a decrease in the cost of material assets for such enlarged groups (types) of inventories such as basic materials, auxiliary materials, finished products, goods, stocks of a certain operating or geographical segment, etc.
The calculation of the current market value of inventories is made by the organization on the basis of information available before the date of signing the financial statements. The calculation takes into account:
A change in price or actual cost directly related to events after the reporting date confirming the business conditions that existed at the reporting date in which the organization operated,
Appointment of inventories,
The current market value of finished goods, in the production of which raw materials, materials and other inventories are used. A reserve for a decrease in the cost of material assets is not created for raw materials, materials and other inventories used in the production of finished products, works, services, if at the reporting date the current market value of these finished products, works, services corresponds to or exceeds its actual cost.
The organization must provide confirmation of the calculation of the current market value of inventories.
If, in the period following the reporting period, the current market value of inventories, for the decline in the value of which in the reporting period a reserve was created, increases, then the corresponding part of the reserve is referred to a decrease in the value of material expenses recognized in the period following the reporting period.
The accrual of the reserve for the decline in the value of inventories is reflected in the accounting records on the account “Other income and expenses”. The accrued reserve is written off against the increase in financial results (account “Other income and expenses”) as the reserves related to it are dispensed.
IV. Inventories and checks
21. To ensure the reliability of accounting data and financial statements, organizations are required to carry out an inventory of stocks, during which their presence, condition and assessment are checked and documented.
The order (the number of inventories in the reporting year, the dates of their holding, the list of stocks checked for each of them, etc.) for the inventory is determined by the head of the organization, except for cases when the inventory is mandatory.
When determining the current (replacement) cost, the following can be used: data on similar products received from manufacturing organizations; information on the price level available from state statistics bodies, trade inspections and organizations; information about the price level published in the mass media and special literature; assessment of the bureau of technical inventory; expert opinions on the current (replacement) value of fixed assets.
44. When deciding on the revaluation of fixed assets belonging to a homogeneous group of objects (buildings, structures, vehicles, etc.), the organization should take into account that subsequently the objects of fixed assets of a homogeneous group should be revalued regularly so that the value of these objects fixed assets, according to which they are reflected in accounting and financial statements, did not materially differ from the current (replacement) cost.
Example. The cost of fixed assets included in a homogeneous group of objects at the end of the previous reporting year - 1000 thousand rubles; the current (replacement) cost of objects of this homogeneous group at the end of the reporting year is 1100 thousand rubles. The results of the revaluation are reflected in the accounting accounts and in the financial statements, since the resulting difference is significant (1100 - 1000): 1000.
Example. The cost of fixed assets included in a homogeneous group of objects at the end of the previous reporting year - 1000 thousand rubles; the current (replacement) cost of objects of this homogeneous group at the end of the reporting year is 1,030 thousand rubles. The revaluation decision is not made - the resulting difference is not significant (1030 - 1000): 1000.
45. In order to carry out the revaluation of fixed assets in the organization, preparatory work should be carried out on the revaluation of fixed assets, in particular, checking the availability of fixed assets subject to revaluation.
The decision of the organization to conduct a revaluation as of the end of the reporting year is drawn up by an appropriate administrative document, mandatory for all services of the organization that will be involved in the revaluation of fixed assets, and is accompanied by the preparation of a list of fixed assets subject to revaluation.
46. The initial data for the revaluation of fixed assets are: the initial value or the current (replacement) value (if this object was revalued earlier), according to which they are accounted for in accounting on the date of revaluation; the amount of depreciation accrued for the entire period of use of the object as of the specified date; documented data on the current (replacement) value of revalued fixed assets as of December 31 of the reporting year.
Revaluation of an item of fixed assets is made by recalculating its initial value or current (replacement) value, if this item was revalued earlier, and the amount of depreciation accrued over the entire period of use of the item.
47. The results of the revaluation of fixed assets carried out as of the end of the reporting year shall be reflected in the accounting separately.
48. The amount of revaluation of an item of fixed assets as a result of revaluation is reflected in the debit of the fixed assets account in correspondence with the credit of the additional capital account. The amount of revaluation of an item of fixed assets, equal to the amount of its markdown carried out in previous reporting periods and referred to the financial result as other expenses, is credited to the account of other income and expenses in correspondence with the debit of the account of fixed assets.
The amount of the depreciation of an item of fixed assets as a result of revaluation is reflected in the debit of the account of the fixed assets account. The amount of the depreciation of an item of fixed assets is referred to a decrease in the additional capital of the organization, formed at the expense of the revaluation of this item carried out in previous reporting periods, and is reflected in accounting by the debit of the capital surplus account and the credit of the fixed asset account. The excess of the amount of the devaluation of the object over the amount of its revaluation credited to the additional capital of the organization as a result of the revaluation carried out in the previous reporting periods is reflected in the debit of the account for other income and expenses in correspondence with the credit of the account of fixed assets.
Upon disposal of an item of fixed assets, the amount of its revaluation is written off from the debit of the capital surplus account in correspondence with the credit of the organization's retained earnings account.
Example. The initial cost of the item of fixed assets as of the date of the first revaluation - 70 thousand rubles; useful life - 7 years; the annual amount of depreciation deductions - 10 thousand rubles; the accumulated amount of depreciation deductions as of the date of revaluation - 30 thousand rubles; current replacement cost - 105 thousand rubles; the difference between the cost of the object, at which it was accounted for in accounting, and the current (replacement) cost - 35 thousand rubles; conversion factor - 1.5 (105,000: 70,000); the amount of the recalculated depreciation is 45 thousand rubles. (30,000 x 1.5); the difference between the amount of recalculated depreciation and the amount of accumulated depreciation is 15 thousand rubles. (45,000 - 30,000); the sum of the revaluation reflected in the credit of the additional capital account - 20 thousand rubles. (35000 - 15000).
The cost of this object as of the date of the second revaluation is 105 thousand rubles; the amount of accrued depreciation for the year preceding the revaluation - 15 thousand rubles. ((100%: 7 years) x 105,000); the total amount of accumulated depreciation as of the date of the second revaluation is 60 thousand rubles. (45,000 + 15,000); current (replacement) cost as a result of the second revaluation - 52.5 thousand rubles; conversion factor 0.5 (52,500: 105,000); the amount of the recalculated depreciation is 30 thousand rubles. (60,000 x 0.5); the difference between the amount of recalculated depreciation and the amount of accumulated depreciation is 30 thousand rubles. (60,000 - 30,000); the amount of the object's markdown - 22.5 thousand rubles. (105,000 - 52,500) - (60,000 - 30,000), of which 20 thousand rubles debit the additional capital account. and in the debit of the account for accounting for other income and expenses - in the amount of 2.5 thousand rubles.
Example. The initial cost of the item of fixed assets as of the date of the first revaluation - 200 thousand rubles; useful life - 10 years; the annual depreciation rate is 10% (100%: 10 years); the annual amount of depreciation deductions - 20 thousand rubles. (200,000 x 10%); the amount of accumulated depreciation as of the date of the first revaluation - 40 thousand rubles; current (replacement) cost - 150 thousand rubles; conversion factor - 0.75 (150,000: 200,000); the amount of the recalculated depreciation is 30 thousand rubles. (40,000 x 0.75); the difference between the initial cost and the current (replacement) cost is 50 thousand rubles. (200,000 - 150,000); the difference between the amount of the recalculated depreciation and the amount of depreciation recorded in the accounting records is 10 thousand rubles. (40,000 - 30,000); the amount of the markdown reflected in the debit of the account for accounting for other income and expenses - 40 thousand rubles. (50,000 - 10,000).
The cost of the same object as of the date of the second revaluation is 150 thousand rubles; the amount of accrued depreciation for the year as of the date of the second revaluation - 45 thousand rubles. (30,000 + 150,000 x 10%); current (replacement) cost as of the date of the second revaluation - 225 thousand rubles; conversion factor - 1.5 (225,000: 150,000); the amount of recalculated depreciation - 67.5 thousand rubles. (45,000 x 1.5); the difference between the current (replacement) cost of the object on the date of the second revaluation and on the date of the first revaluation is 75 thousand rubles. (225,000 - 150,000); the difference between the amount of recalculated depreciation and the amount of depreciation recorded in the accounting records is 22.5 thousand rubles. (67500 - 45000); the amount of revaluation of the object - 52.5 thousand rubles. (75,000 - 22,500), of which 40 thousand rubles were credited to the account for accounting for other income and expenses. and on credit to the account of additional capital 12.5 thousand rubles.
IV. Depreciation of fixed assets
49. The cost of fixed assets that are in the organization on the right of ownership, economic management, operational management (including fixed assets, leased, free use, trust management) is repaid through depreciation, unless otherwise established by the Accounting Regulations " Accounting for fixed assets "PBU 6/01.
Depreciation is not charged on items of fixed assets of non-commercial organizations. They are depreciated at the end of the reporting year based on the organization's useful life. The movement of the depreciation amounts for the specified objects is recorded on a separate off-balance sheet account.
Items of fixed assets, the consumer properties of which do not change over time (land plots and natural resources), are not subject to depreciation.
50. Depreciation on leased fixed assets is charged by the lessor.
Accrual of depreciation on fixed assets included in the complex of property under the lease agreement of the enterprise is carried out by the lessee in the manner described in this section for fixed assets that are on the right of ownership.
Depreciation on fixed assets, which is the subject of a finance lease agreement, is charged by the lessor or lessee, depending on the terms of the finance lease agreement.
51. For the objects of the housing stock, which are used by the organization to generate income and are recorded on the account of income investments in material assets, depreciation is charged in accordance with the generally established procedure.
52. For real estate objects for which capital investments have been completed, depreciation is charged in accordance with the general procedure from the first day of the month following the month when the object was accepted for accounting. Real estate objects, the ownership rights to which are not registered in the manner prescribed by law, are accepted for accounting as fixed assets with the allocation on a separate subaccount to the fixed assets account.
53. Depreciation of fixed assets is calculated in one of the following ways:
linear method;
diminishing balance method;
method of writing off the cost by the sum of the number of years of useful life;
method of writing off the cost in proportion to the volume of products (works).
The application of one of the methods for calculating depreciation for a group of homogeneous objects of fixed assets is carried out during the entire useful life of the objects included in this group.
54. To repay the cost of fixed assets, the annual amount of depreciation deductions is determined.
The annual amount of depreciation deductions is determined:
a) in the case of the linear method - based on the initial cost or the current (replacement) value (in case of revaluation) of the item of fixed assets and the depreciation rate calculated based on the useful life of this item.
Example. An item of fixed assets was acquired for the cost of 120 thousand rubles. with a useful life of 5 years. The annual depreciation rate is 20% (100%: 5). The annual amount of amortization deductions will be 24 thousand rubles. (120,000 x 20: 100).
b) in the case of the declining balance method - based on the residual value (initial value or current (replacement) value (in case of revaluation) minus the accrued depreciation) of the fixed asset at the beginning of the reporting year, the depreciation rate calculated based on the useful life of this object ... At the same time, in accordance with the legislation of the Russian Federation, small businesses can apply an acceleration factor equal to two; and for movable property that constitutes an object of financial leasing and attributed to the active part of fixed assets, an acceleration factor can be applied in accordance with the terms of the financial lease agreement not higher than 3.
Example. An item of fixed assets was acquired for the cost of 100 thousand rubles. with a useful life of 5 years. The annual depreciation rate calculated on the basis of the useful life of 20% (100%: 5) is increased by an acceleration factor of 2; the annual depreciation rate will be 40%.
In the first year of operation, the annual amount of depreciation deductions is determined based on the initial cost formed when the object of fixed assets was accepted for accounting for 40 thousand rubles. (100,000 x 40: 100). In the second year of operation, depreciation is charged at 40 percent of the residual value at the beginning of the reporting year, i.e. the difference between the initial cost of the object and the amount of depreciation accrued for the first year will be 24 thousand rubles. (100 - 40) x 40: 100). In the third year of operation, depreciation is charged in the amount of 40% of the difference between the residual value of the object formed at the end of the second year of operation and the amount of depreciation accrued for the second year of operation, and will amount to 12.4 thousand rubles. (60 - 24) x 40: 100), etc.
c) in the case of the method of writing off the value by the sum of the number of years of useful life - based on the initial value or (current (replacement) value (in case of revaluation) of the item of fixed assets and the ratio, in the numerator of which is the number of years remaining until the end of the useful life of the item , and the denominator is the sum of the numbers of years of the useful life of the object.
Example. An item of fixed assets was acquired for the cost of 150 thousand rubles. The useful life is set at 5 years. The sum of the numbers of years of service life is 15 years (1 + 2 + 3 + 4 + 5). In the first year of operation of the specified object, depreciation can be charged in the amount of 5/15 or 33.3%, which will amount to 50 thousand rubles, in the second year - 4/15, which will amount to 40 thousand rubles, in the third year - 3 / 15, which will amount to 30 thousand rubles. etc.
55. Accrual of depreciation deductions for fixed assets during the reporting year is made monthly regardless of the applied method of calculation in the amount of 1/12 of the calculated annual amount.
If an item of fixed assets is accepted for accounting during the reporting year, the annual depreciation amount is the amount determined from the first day of the month following the month when this item was accepted for accounting until the reporting date of the annual accounting statements.
Example. In April of the reporting year, an item of fixed assets with an initial cost of 20 thousand rubles was accepted for accounting; useful life - 4 years or 48 months (the organization uses the straight-line method); the annual amount of depreciation deductions in the first year of use will be (20,000 x 8:48) = 3.3 thousand rubles.
56. For items of fixed assets used in an organization with a seasonal nature of production, the annual amount of depreciation deductions is charged evenly during the period of operation of the organization in the reporting year.
Example. An organization that carries out river transportation of goods for 7 months a year acquired an item of fixed assets, the initial cost of which is 200 thousand rubles, the useful life is 10 years. The annual depreciation rate is 10% (100%: 10 years). The annual amount of depreciation deductions in the amount of 20 thousand rubles (200 x 10%) is calculated evenly over 7 months of work in the reporting year.
57. When applying the accrual of depreciation for fixed assets of the method of writing off the cost in proportion to the volume of production (work), the annual amount of depreciation is determined based on the natural indicator of the volume of production (work) in the reporting period and the ratio of the initial value of the object of fixed assets and the estimated volume of production (work) for the entire useful life of such an object.
Example. A car was purchased with an estimated mileage of up to 400 thousand km, costing 80 thousand rubles. In the reporting period, the mileage should be 5 thousand km, therefore, the annual amount of depreciation deductions based on the ratio of the initial cost and the estimated volume of production will be 1,000 rubles (5 x 80: 400).
59. The useful life of an item of fixed assets is determined by the organization when the item is accepted for accounting.
Determination of the useful life of an item of fixed assets, including items of fixed assets previously used by another organization, is based on:
the expected life in the organization of this item in accordance with the expected performance or capacity;
expected physical wear and tear, depending on the mode of operation (number of shifts); natural conditions and the influence of an aggressive environment, repair systems;
regulatory and other restrictions on the use of this property (for example, the lease period).
60. In cases of improvement (increase) of the originally adopted standard indicators of the functioning of an item of fixed assets as a result of completion, additional equipment, reconstruction or modernization, the organization revises the useful life of this item.
Example. An item of fixed assets worth 120 thousand rubles. and with a useful life of 5 years after 3 years of operation, it underwent additional equipment worth 40 thousand rubles. The useful life is being revised upwards by 2 years. The annual amount of depreciation deductions in the amount of 22 thousand rubles. is determined based on the residual value of 88 thousand rubles. = 120,000 - (120,000 x 3: 5) + 40,000 and a new useful life of 4 years.
61. Accrual of depreciation charges for an item of fixed assets starts from the first day of the month following the month of acceptance of this item for accounting, including the item in stock (reserve), and is made until the cost of these items is fully repaid or until their disposal.
62. The accrual of depreciation charges on an item of fixed assets is terminated from the first day of the month following the month when the cost of the item is fully repaid or the item is disposed of.
63. During the useful life of an item of fixed assets, the accrual of depreciation charges is not suspended, except in cases of transferring it by decision of the head of the organization to conservation for a period of more than 3 months, as well as during the restoration period of the item, the duration of which exceeds 12 months.
The procedure for the conservation of fixed assets, accepted for accounting, is established and approved by the head of the organization. At the same time, as a rule, fixed assets that are in a certain technological complex and (or) have a complete cycle of the technological process can be transferred to conservation.
64. Accrual of depreciation charges on fixed assets is made regardless of the results of the organization's activities in the reporting period and is reflected in the accounting records of the reporting period to which it relates.
65. The amount of accrued depreciation deductions is reflected in accounting by accumulating the corresponding amounts in a separate account, as a rule, according to the debit of accounts for accounting for production costs (sales costs) in correspondence with the credit of the depreciation account.
The restoration of an object of fixed assets can be carried out through repair, modernization and reconstruction.
67. The costs incurred during the repair of an item of fixed assets are reflected on the basis of the corresponding primary accounting documents for accounting for the operations of the release (consumption) of material assets, calculation of labor remuneration, debts to suppliers for the repair work performed and other expenses.
The costs of repairing an item of fixed assets are reflected in accounting as debit to the corresponding accounts
68. In order to organize control over the timely receipt of fixed assets from repair, inventory cards for these objects in the card index are recommended to be rearranged into the "Fixed assets in repair" group. When an item of fixed assets arrives from repair, a corresponding movement of the inventory card is made.
70. Accounting of costs associated with modernization and reconstruction (including costs of modernization carried out during repairs carried out with a frequency of more than 12 months) of an object of fixed assets is carried out in the manner established for accounting for capital investments.
71. Acceptance of completed works on completion, retrofitting, reconstruction, modernization of the object of fixed assets is formalized by the corresponding act.
72. In the event that an item of fixed assets has several parts that are accounted for as separate inventory items and have different useful lives, the replacement of each such part during restoration is accounted for as disposal and acquisition of an independent inventory item.
73. The costs of maintaining an item of fixed assets (technical inspection, maintenance) are included in the costs of servicing the production process and are reflected in the debit of accounts for accounting for production costs (sales costs) in correspondence with the credit of accounts for accounting for costs incurred.
74. Costs associated with the movement of an item of fixed assets (vehicles, excavators, ditchers, cranes, construction machinery, etc.) within the organization are charged to production costs (selling costs).
Vi. Disposal of property, plant and equipment
75. The cost of an item of fixed assets that is retired or is not constantly used for the production of products, the performance of work and the provision of services, or for the management needs of the organization, is subject to write-off from the accounting records.
76. Retirement of an item of fixed assets is recognized in the accounting of the organization on the date of a one-time termination of the conditions for accepting them for accounting, given in paragraph 2 of these Methodological Instructions.
Disposal of an item of fixed assets may take place in the following cases:
write-off in case of moral and physical wear and tear;
liquidation in case of accidents, natural disasters and other emergencies;
transfers in the form of a contribution to the authorized (share) capital of other organizations, mutual fund;
transfers under contracts of exchange, donation;
transfer to a subsidiary (dependent) company from the parent organization;
shortage and damage revealed during the inventory of assets and liabilities;
partial liquidation in the course of reconstruction work;
in other cases.
77. To determine the feasibility (suitability) of the further use of an item of fixed assets, the possibility and efficiency of its restoration, as well as to draw up documentation upon the disposal of these objects in the organization, by order of the head, a commission is created, which includes the relevant officials, including the chief accountant ( accountant) and persons who are responsible for the safety of fixed assets. To participate in the work of the commission, representatives of inspections may be invited, which, in accordance with the legislation, are entrusted with the functions of registration and supervision of certain types of property.
The competence of the commission includes:
inspection of the item of fixed assets to be written off using the necessary technical documentation, as well as accounting data, establishing the feasibility (suitability) of further use of the item of fixed assets, the possibility and efficiency of its restoration;
establishment of the reasons for the write-off of an object of fixed assets (physical and moral deterioration, violation of operating conditions, accidents, natural disasters and other emergencies, prolonged non-use of the object for the production of products, performance of work and services or for management needs, etc.);
identification of persons, through whose fault there is a premature disposal of an object of fixed assets, making proposals on bringing these persons to responsibility established by law;
the possibility of using individual assemblies, parts, materials of a retiring object of fixed assets and their assessment based on the current market value, control over the withdrawal of non-ferrous and precious metals from fixed assets written off as part of the object, determination of weight and delivery to the appropriate warehouse; control over the withdrawal of non-ferrous and precious metals from the written off objects of fixed assets, determining their quantity, weight;
drawing up an act for the write-off of an item of fixed assets.
78. The decision taken by the commission to write off an item of fixed assets is drawn up in an act for writing off the item of fixed assets indicating the data characterizing the item of fixed assets (date of acceptance of the item for accounting, year of manufacture or construction, commissioning time, useful life, initial cost and the amount of accrued depreciation, revaluations, repairs, reasons for retirement with their justification, condition of main parts, parts, assemblies, structural elements). The act for the write-off of an object of fixed assets is approved by the head of the organization.
79. Parts, assemblies and assemblies of a retired item of fixed assets, suitable for the repair of other items of fixed assets, as well as other materials are received at the current market value as of the date of write-off of fixed assets.
80. On the basis of the executed act for the write-off of fixed assets transferred to the accounting service of the organization, a note is made in the inventory card about the disposal of the object of fixed assets. Corresponding records of the disposal of an item of fixed assets are also made in a document opened at the place of its location.
Inventory cards for retired fixed assets are stored for a period set by the head of the organization in accordance with the rules for organizing state archival affairs, but not less than five years.
81. The transfer of an object of fixed assets by an organization to the ownership of other persons is formalized by an act of acceptance and transfer of fixed assets.
On the basis of this act, a corresponding entry is made in the inventory card of the transferred object of fixed assets, which is attached to the act of acceptance and transfer of fixed assets. On the seizure of the inventory card for the retired object of fixed assets, a note is made in the document opened at the location of the object.
82. The movement of an item of fixed assets between structural divisions of the organization is not recognized as disposal of an item of fixed assets. The specified operation is formalized by an act of acceptance and transfer of fixed assets.
The return of the leased object of fixed assets to the lessor is also formalized with an act of acceptance and transfer, on the basis of which the lessee's accounting service writes off the returned object from off-balance sheet accounting.
83. Disposal of individual parts that are part of an item of fixed assets, which have different useful lives and are accounted for as separate inventory items, is drawn up and reflected in the accounting in the manner described above in this section.
85. Retirement of an item of fixed assets transferred as a contribution to the authorized (joint-stock) capital, unit fund in the amount of its residual value is reflected in accounting as the debit of the settlement account and the credit of the fixed asset account.
Earlier, on the arising debt on the contribution to the authorized (joint) capital, the mutual fund, an entry is made on the debit of the financial investment account in correspondence with the credit of the accounting account for the amount of the residual value of the fixed assets object transferred as a contribution to the authorized (joint) capital, share fund, and in the case of full repayment of the cost of such an object - in the conditional assessment adopted by the organization, with the attribution of the assessment amount to the financial results.
86. Income and expenses from disposal of an item of fixed assets are subject to transfer to the profit and loss account as other income and expenses and are reflected in the accounting records in the reporting period to which they relate.
Section 6. ACCOUNTING OF MATERIALS IN WAREHOUSES
250. For storage of inventories in organizations are created:
A) central (basic) warehouses, which are directly managed by the head of the organization or service (department) supply and sales. Central warehouses, as a rule, should be specialized, especially in cases where the organization has materials that require different storage modes. For storage of finished products, as a rule, separate warehouses are created;
B) warehouses (storerooms) of shops, branches and other divisions of the organization.
251. The creation of unnecessary intermediate warehouses and storerooms, as well as the transfer of material stocks from one warehouse to another, should not be allowed.
252. By order of the organization, each warehouse is assigned a permanent number, which is indicated on all documents related to the operations of this warehouse.
253. Warehouses (storerooms) must be provided with serviceable scales, other necessary measuring instruments, measuring containers and fire-fighting equipment. Measuring devices should be periodically checked (re-examined) and branded.
For materials of open storage, specially adapted areas are equipped.
254. In warehouses (storerooms) material stocks are placed in sections, and inside them - in groups, type and grade - sizes on racks, shelves, cells, in boxes, containers, bags and other containers and in stacks.
The placement of inventories should ensure their proper storage, quick retrieval, release and verification of availability.
As a rule, a label is attached to the place of storage of inventories, and inscriptions are made on the cells (boxes) (for example, on glued sheets of paper or tags) indicating the name of the material, its distinctive features (brand, article, size, grade, etc. .), stock number, unit of measure and price.
255. In warehouses (storerooms), appropriate storage regimes for material stocks (temperature and humidity and others) must be observed in order to prevent their deterioration and loss of the necessary physicochemical and other properties.
256. Acceptance, storage, release and accounting of inventories for each warehouse are assigned to the relevant officials (warehouse manager, storekeeper, etc.), who are responsible for the correct reception, release, accounting and safety of the stocks entrusted to them, as well as for the correct and timely registration of operations for acceptance and release. Agreements on full liability are concluded with these officials in accordance with the legislation of the Russian Federation.
257. If the staff of an organization, a subdivision does not have the position of a warehouse manager (storekeeper), then his duties may be assigned to another employee of the organization with the obligatory conclusion of an agreement with him on full liability.
258. Employment and dismissal of warehouse managers, storekeepers and other materially responsible persons are carried out in agreement with the chief accountant of the organization.
The warehouse manager, storekeeper and other materially responsible persons can be relieved of their posts only after a complete inventory of the inventory held by them and their transfer to another materially responsible person under the act. The acceptance certificate is endorsed by the chief accountant (or a person authorized by him) and approved by the head of the organization (or his authorized person), and for warehouses (storerooms and other storage places) of divisions - by the head of the corresponding workshop (division).
259. Orders (instructions) of the chief accountant of an organization in terms of accounting for inventories, drawing up and submitting accounting documents and reporting (information) are mandatory for warehouse managers, storekeepers, forwarders and other materially responsible and officials, as well as its employees.
260. Accounting for inventories (ie materials, containers, goods, fixed assets, finished products, etc.) stored in the warehouses (storerooms) of the organization and divisions, is kept on inventory cards for each name, grade, article , brand, size and other distinctive features of material values (varietal accounting). When automating accounting work, the above information is generated on magnetic (electronic) carriers of computer technology.
261. At the warehouses, a quantitative varietal accounting of material stocks in established units of measurement, with an indication of the price and quantity, is kept, except for the cases specified in paragraph of these Methodological Instructions.
262. Accounting for measuring instruments and devices, measuring containers, as well as fixed assets in warehouses (storerooms) in operation (ie used for their intended purpose, and not in storage), is kept in the same order as accounting relevant values in other parts of the organization.
263. Warehouse accounting cards are opened for a calendar year by the supply service (supply - marketing) organization. In this case, the details provided in the cards are filled in: warehouse number, full name of material assets, grade, article, brand, size, item number, unit of measure, discount price, year and other details.
A separate card is opened for each stock number of the material.
Inventory cards are registered by the accounting service of the organization in a special register (book), and in case of mechanized processing - on an appropriate machine carrier. When registering on the card, the card number and the visa of an employee of the accounting service or a specialist performing the accounting function in the organization are put.
The cards are issued to the warehouse manager (storekeeper) against receipt in the register.
In the received warehouse registration cards, the warehouse manager (storekeeper) fills in the details characterizing the storage places of material values (rack, shelf, cell, etc.).
264. The book prices of material stocks stored in the warehouses (storerooms) of the organization and departments are put down on the organization's warehouse accounting cards.
In the event of a change in the discount prices, additional entries are made on the cards, i.e. the new price is indicated and from what time it is valid.
If the organization uses the prices of suppliers or the actual cost of materials as a book price:
A) a new stock control card is opened every time the price changes;
B) accounting is kept on the same card regardless of price changes. In this case, the cards on the line "Price" indicate "Supplier's price" or "Actual cost". The new price is recorded for each transaction.
If the accounting service keeps records of materials according to the balance method, the cards are filled out in the form of a revolving sheet, indicating the price, quantity and amount for each operation on the receipt and expense, the balances are displayed, respectively, by quantity and amount. The entries of the amounts in the cards, as a rule, are made by an employee of the accounting service. By the decision of the head of the organization, on the recommendation of the chief accountant, this work can be assigned to the person who keeps records on warehouse accounting cards.
265. Accounting for the movement of inventories (income, expense, balance) in the warehouse (in the storeroom) is carried out directly by the financially responsible person (warehouse manager, storekeeper, etc.). In some cases, it is allowed to entrust the maintenance of warehouse accounting cards to operators with the permission of the chief accountant and with the consent of the financially responsible person.
After the card is completely filled in for subsequent records of the movement of inventories, a second sheet of the same card and subsequent sheets are opened. Card sheets are numbered and stitched (stapled).
The second and subsequent sheets of the card are endorsed by an employee of the accounting service during the next check.
When automating (mechanizing) accounting for the movement of inventories, the forms of accounting documentation and accumulative registers of operational accounting specified in this paragraph can be presented on magnetic (electronic) carriers of computer technology.
266. On the basis of the primary documents drawn up in the prescribed manner and executed (receipt orders, requirements, invoices, consignment notes, other receipts and expenditure documents), the warehouse manager (storekeeper) makes entries in the warehouse accounting cards indicating the date of the transaction, the name and the number of the document and a summary of the operation (from whom it was received, to whom it was released, for what purpose).
In the cards, each operation reflected in a particular primary document is recorded separately. When several identical (homogeneous) operations are performed on the same day (on several documents), one entry may be made, reflecting the total amount for these documents. In this case, the content of such an entry lists the numbers of all such documents or compiles their register.
Entries in the inventory control cards are made on the day of transactions and the balances are displayed daily (if there are transactions).
The posting of data on the issue of materials from limit fence cards to warehouse accounting cards can be carried out as soon as the cards are closed, but no later than the last day of the month.
At the end of the month, the cards display the totals of turnovers for income and expense and the balance.
267. Employees of the accounting service of the organization, keeping records of inventories, are obliged to systematically, within the time frame established by the organization, but at least once a month, to carry out directly in the warehouses (in the storerooms) in the presence of the warehouse manager (storekeeper) checking the timeliness and correctness of the primary documents on warehouse operations, records (postings) of operations in warehouse accounting cards, as well as completeness and timeliness of delivery of executed documents to the accounting service of the organization.
When maintaining the balance method of accounting for materials in the accounting service, an employee of the accounting service verifies all entries in the warehouse accounting cards with the primary documents and confirms with his signature the correctness of displaying the balances in the cards. Reconciliation of cards with documents and confirmation of transactions with the signature of the inspector can also be carried out in cases when the accounting service keeps records of materials using turnover sheets.
When maintaining accounting cards in the accounting service of the organization (the first version of the turnaround method), the cards of the accounting service are compared with warehouse cards.
268. Financially responsible persons are obliged, upon request of the auditing employee of the accounting service, to present material values for verification of the availability.
269. Periodically, within the time frame established in the organization by the workflow schedule, warehouse managers (storekeepers) are obliged to hand over, and employees of the accounting service or another division of the organization (for example, a computer center) - to accept from them all primary accounting documents that have passed (executed) in warehouses ( pantry) for the corresponding period.
Acceptance and delivery of primary accounting documents is drawn up, as a rule, by drawing up a register on which an employee of the accounting service or other division of the organization signs for the receipt of documents.
Delivery of limit fence cards by the warehouse is made after using the limit. At the beginning of the month, all cards from the previous month must be dealt, regardless of the use of the limit. If the limit fence card was issued for a quarter, it is returned at the beginning of the next quarter, and at the beginning of the second and third months of the current quarter, monthly coupons from quarterly cards are returned if coupons were issued.
Before the delivery of limit fence cards, their data is verified with the shop copies of the cards (when maintaining the cards in duplicate). The reconciliation is confirmed by the signatures of the warehouse manager (storekeeper) and the responsible employee of the organizational unit that received the materials.
270. The accounting service employees who carried out the inspections report the results of inspections carried out in the warehouses (storerooms) and the identified deficiencies and violations, as well as the measures taken, to the chief accountant of the organization.
If, during a random check of the warehouse (storeroom), shortages, damage, surpluses were identified, they are drawn up in an act on the basis of which the surpluses are accrued, and the shortages and losses from damage are written off with simultaneous consideration of their value on the account "Shortages and losses from damage of valuables".
Based on the results of inspections, the chief accountant of the organization is obliged to inform the head of the organization about the identified shortcomings and violations.
271. When issuing materials with the signatures of the recipients directly in the warehouse accounting cards, without drawing up expenditure documents (clause 99 of these Methodological Instructions), the warehouse accounting cards are transferred at the end of each month to the accounting service or another subdivision of the organization according to the register and after processing (drawing up the corresponding accounting registers) are returned to the warehouse.
When using computer technology, the cards are transferred to the computing center and, after entering the data, are returned to the warehouse.
272. If the warehouses (storerooms) of individual divisions of the organization (branches, production facilities, workshops, subsidiary farms, etc.) are located at a remote distance from the accounting service of the organization, the reception of primary accounting documents and verification can be carried out directly in the accounting service of the organization or another division organizations (for example, a data center). In this case, the primary accounting documents are submitted (transferred, sent) to the appropriate divisions of the organization with a register of delivery of documents, in which the numbers and names of the documents to be submitted are indicated.
In addition, the warehouse manager (storekeeper) submits to the specified division of the organization, within the same time frame, a statement of material balances at the end of the reporting month or quarter. The form of the statement of balances of materials, the procedure for its preparation and the frequency of submission are established by the decision of the head of the organization on the proposal of the chief accountant.
An employee of the accounting service must carry out checks in remotely located warehouses (storerooms) (paragraph 267 of these Guidelines) within the time frame established by the chief accountant, or in the manner set out in paragraph 277 of these Guidelines.
273. At the end of the calendar year, the stock accounting cards display the balances as of January 1 of the next year, which are transferred to the newly opened cards for the next year, and the cards of the past year are closed (they are marked: "the balance has been transferred to the card 200_ of the year N ... "), stitched (hemmed) and handed over to the archive of the organization.
At the direction of the head of the supply (supply and sales) service and the permission of the chief accountant, warehouse accounting cards can be kept (continued) in the next calendar year. If necessary, new cards can be closed and opened in the middle of the year.
274. In warehouses (in storerooms), instead of warehouse accounting cards, it is allowed to keep records in warehouse accounting books.
A personal account is opened in the inventory books for each item number. Personal accounts are numbered in the same order as cards. For each personal account, a page (sheet) or the required number of sheets is allocated. In each personal account, the details specified in the warehouse accounting cards are provided and filled in.
At the beginning or at the end of the book there is a table of contents of personal accounts indicating the numbers of personal accounts, names of material assets with their distinctive features and the number of sheets in the book.
Warehouse books should be numbered and laced. The number of sheets in the book is certified by the signature of the chief accountant or a person authorized by him and the seal (if there is a seal).
Warehouse books are registered with the accounting service of the organization, about which an entry is made in the book with an indication of the register number.
The organization may establish a different procedure for registration of warehouse accounting books.
275. Warehouse accounting of inventories can be carried out using computer technology. In this case, the operator (storekeeper) enters the information (details) provided in the warehouse registration cards, and the data of the primary accounting documents directly into the computer equipment.
In addition, if necessary, balance sheets can be compiled separately, indicating the remaining inventories for certain dates (that is, without specifying turnovers).
When conducting warehouse accounting in a mechanized way, warehouse accounting cards may not be kept.
In the case of mechanized processing of transactions, the accounting service should exercise proper control over the movement of material assets, provided for in this section.
276. With a small nomenclature of materials and low turnover, it is allowed to keep monthly material reports in all or in some warehouses (storerooms) of an organization and divisions instead of cards (books) of warehouse accounting.
The monthly material report reflects the data (details) that are available in the warehouse accounting cards, the balance of materials at the beginning of the month, receipts and expenditures for the month and the balance at the end of the month. At the same time, several columns can be allocated to record operations for receipts and expenses, including for reflecting information about the receipt of materials (from suppliers, from other warehouses and divisions of the organization, etc.), leave (to production divisions, servicing industries and farms , for sale, etc.) and / or for what purposes.
Monthly material reports usually reflect materials for which there was a movement (income or expense) in a given month. In this case, at the beginning of each quarter, a balance sheet is drawn up for the entire nomenclature of materials in this warehouse (pantry).
The material reports also indicate the amount (by income, expense and balances) of material assets. The amount is filled in (taxation) by the accounting service of the organization or by a specialist performing the accounting function, or by the warehouse manager (storekeeper).
Material reports with the attachment of all primary documents are submitted to the accounting service of the organization within the terms set by the organization. The list of warehouses (pantries) where monthly material reports are kept, the form of the report, the procedure for its preparation, presentation and verification are determined by the decision of the head of the organization on the proposal of the chief accountant.
277. In organizations that have an internal audit service, functions to control the movement of material assets in the warehouses of the organization and other storage places, or some of these functions may be performed by the specified service. By decision of the head of the organization, this work can be carried out by the audit organization in the process of providing audit services.
The Ministry of Finance of Russia, as you know, has approved fifteen regulations on accounting. Until recently, only one of them ("Accounting for fixed assets" - PBU 6/01) has been developed guidelines for its application. In this regard, one should only welcome the emergence of guidelines for the accounting of inventories, approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n. In this article, Professor of St. Petersburg State University Viktor Vladimirovich Patrov talks about the main provisions of this document, and also expresses his point of view on some of its shortcomings.
The Methodological Instructions (hereinafter referred to as the Instructions) were issued in development of the accounting regulation "Accounting for inventories" (PBU 5/01), approved by order of the Ministry of Finance of Russia dated 09.06.2001 No. 44n. The purpose of the Guidelines is to assist accountants with practical inventory management issues, and we believe this has been achieved.
The Instructions describe in detail the procedure for accounting for certain types of inventories (materials, containers, finished products, goods), including the issues of documenting transactions with these values, the procedure for synthetic and analytical accounting of these transactions. Also, the Guidelines provide five applications that make it easier for accountants to understand the essence of methods for assessing inventories when they are written off, the procedure for drawing up a commodity report, etc.
In PBU 5/01 there is no concept of "transport and procurement costs". The merit of the authors of the Instructions is the restoration of this concept in accounting, its detailed disclosure, both in the text of the document and in Appendices 2 and 3. The Instructions offer several options for accounting for transport and procurement costs when inventories are received, the procedure for writing off these costs, related to disposed materials, simplified options for their distribution between the remaining materials and consumed materials.
Much attention in the Guidelines is paid to the methodology of inventory and inspections, the procedure for writing off shortages and losses of valuables. Various options for analytical accounting of inventories are proposed, both by the accounting service and by the materially responsible persons. The Guidelines cover in detail the rather complex issues of accounting for packaging, including returnable (pledged) and packaging equipment, and for both parties - parties to the contract, that is, the supplier and the buyer.
The merit of the authors is also the inclusion in the Instructions of a separate subsection "Accounting for unbilled deliveries", which discloses their concept and accounting procedure. PBU 5/01 says little about the features of accounting for finished products and goods. The instructions filled this gap, highlighting the procedure for documenting transactions with these values, synthetic and analytical accounting of these transactions.
While assessing the overall release of the Guidelines, of course, positively, at the same time, a number of shortcomings should be noted.
The Guidelines highlight the issues of accounting for goods in non-trade organizations (section 5). However, for some reason, the accounting procedure in trade organizations has not been considered. Section 4 "Accounting for finished products" does not fully cover the issues of documenting and accounting for the receipt of finished products at the warehouse.
Paragraph 13 of PBU 5/01 says that "an organization engaged in trading activities may include the costs of procurement and delivery of goods to central warehouses, made before they are transferred to sale, to be included in sales costs." The Directions do not say anything about this.
For accountants of organizations providing public catering services, the question is currently unclear: "on which account to account for raw materials and finished products in production?" Instructions for the use of the old chart of accounts recommended account 20 "Main production" for this purpose. The Instructions for the application of the new chart of accounts do not say this anywhere: neither in the explanations for account 20, nor in the explanations for account 41. The authors of the Instructions should have clearly stated this.
Organizations providing catering services have another problem: is it possible to account for raw materials, goods and finished products on accounts 20 and 41 at sales prices? The fact is that paragraph 13 of PBU 5/01 speaks of the possibility of such accounting only for organizations engaged in retail trade. On this basis, some experts believe that in public catering, accounting for raw materials and goods at selling prices is illegal. Unfortunately, this problem has not been resolved in the Guidelines.
Clause 6 of PBU 5/01 refers to the effect of the sum differences on the amount of actual costs for the acquisition of inventories. Unfortunately, there is not a word about this in the Instructions, although accounting for these differences there are unresolved problems associated with the procedure for writing them off, in particular, when values were received in one reporting period, and their payment was made in another reporting period.
It seems controversial the procedure for accounting for returnable (pledged) containers, proposed in the Instructions, both at the supplier and at the buyer.
In subsection 3.III "Accounting for containers at the supplier of products" it is said that the cost of containers shipped to the buyer, the supplier should debit the accounts for the accounting of settlements with crediting of account 10.4 "Containers and container materials". Upon receipt of returnable packaging, reverse wiring should be done.
In subsection 3.IV "Accounting for packaging from the buyer of products" it is said that the packaging received from the supplier, including the returnable (security) must be accounted for on account 10.4 "Containers and packaging materials".
The above procedure for accounting for returnable (pledged) containers, based on the norms of civil law, seems to be incorrect.
The fact is that this container continues to be the property of the supplier until the expiration date of its return. Therefore, the supplier, when shipping returnable (security) packaging, must make an entry:
Debit 45 "Goods shipped" Credit 10.4 "Containers and container materials"
The buyer must write down the received container on the debit of off-balance sheet account 002 "Inventories accepted for safekeeping."
The amounts paid (received) for the returnable (security) container can be reflected both by the supplier and by the buyer on account 76 "Settlements with various debtors and creditors" in correspondence with accounts for cash accounting.
When returning containers, the supplier makes an entry:
Debit 10.4 "Containers and container materials" Credit 45 "Goods shipped"
At the same time, the Buyer writes off the returned packaging under the credit of account 002 "Inventories accepted for safekeeping."
The return of the amounts paid (received) for the returnable (security) packaging is reflected in the accounts of the supplier and the buyer in the usual manner, i.e. on the debit (credit) of accounts for the accounting of funds and the debit (credit) of account 76 "Settlements with different debtors and creditors".
In the section "Accounting for finished goods" it was necessary to consider the procedure for accounting for the release of finished goods using account 40 "Output of goods (works, services)".
Appendix 1 to the Guidelines provides two options for assessing materials when they are written off by determining:
The first option is very well parsed with a specific digital example. Unfortunately, there is no example for the second option, but it should have been cited, since not all accountants unambiguously understand the calculation of the moving price.
At the end of Appendix 3, there is a misprint in the explanations: 7270 is written instead of 727.
In Appendix 5, in clause 3 of the Explanations on the preparation of a commodity report, speaking about the timing of compiling commodity reports, the reference point is "one calendar month". This period is not optimal, since:
Clause 10 says: "Amounts paid for stocks that have not been removed from suppliers' warehouses and are in transit are recorded in accounting on settlement accounts as receivables." It should have been clarified that if the buyer, according to the terms of the contract, became the owner of these inventories, their value in the balance sheet is reflected by the buyer not as part of accounts receivable, but as part of inventories.
In clause 11, among the mandatory requisites of primary accounting documents established by the Federal Law "On Accounting", in particular, the requisite "personal signatures of the indicated persons and their decryption" is indicated. In article 9 of the named law, decoding of signatures is not provided.
Clause 16 of the Instructions says: "... the difference between the sale and purchase prices is recorded on the account" Trade margin. " a number of other costs listed in paragraph 6 of PBU 5/01 are included in the purchase price.
Clause 17 does not indicate the second option for determining the actual cost of inventories received under contracts that provide for the fulfillment of obligations (payment) with non-monetary funds, contained in clause 6.3 of PBU 10/99. For fairness, it should be noted that the above option takes place in paragraph 67 of the Instructions.
Paragraph 20 refers to the adjustment of the amount of the provision for depreciation of tangible assets in the event of an increase in the market price, as well as the write-off of this provision as the inventory is dispensed with. However, the above adjustments and write-off of the reserve are not provided for either by PBU 5/01 or by the Instruction on the application of the chart of accounts. The latter, on the contrary, says: "At the beginning of the period following the period in which this entry * was made, the reserved amount is restored: an entry is made in the accounting on the debit of account 14" Provisions for the depreciation of material assets "and the credit of account 91" Other income and expenses. "
* Note: This refers to the registration for the formation of a reserve
In our opinion, the requirement contained in paragraph 31 of the Instructions is unlawful that the materials submitted to the organization's management for writing off inventory shortages in excess of the norms of natural loss and damage contain "documents confirming appeals to the relevant authorities (bodies of the Ministry of Internal Affairs of Russia, judicial authorities, etc. .p.) on the facts of shortages and decisions of these bodies ... ". The owners have the right to make the above write-offs without contacting these authorities.
In a number of paragraphs of the Instructions (36, 44, etc.), the term "settlement documents" is used. It is clear from the text that they are understood as nothing more than the accompanying documents of the suppliers, which formalize the release of values. The definition of the term "settlement documents" is given in clause 2.2 of the regulation of the Central Bank of the Russian Federation dated 12.04.2001 No. 2-P "On non-cash payments in the Russian Federation".
Accounts are understood as documents on debiting and crediting funds from one account to another account in banks (payment orders, letters of credit, checks, payment requests and collection orders). Proceeding from this, in the Guidelines it is more expedient to use the concept of "accompanying documents of suppliers" instead of the term "settlement documents".
In clauses 43, 46, etc., it is said about sales contracts and supply contracts, which is incorrect, because a supply contract is a kind of sales contract.
Paragraph 45 says: "To receive materials ... from a transport organization ... an authorized person is issued ... a power of attorney to receive materials." This statement is true if the authorized person receives materials from the transport authorities outside the location of the recipient organization. If the transport organization delivers the materials directly to the recipient, then no power of attorney is issued. Here it would be appropriate to indicate for how long a power of attorney can be issued, for many practitioners, unfortunately, do not know the relevant articles of the Civil Code of the Russian Federation on power of attorney.
Clause 49 of the Instructions states that when it is established that the received materials do not correspond to the assortment, quantity and quality specified in the supplier's documents, and in other cases, the acceptance is carried out by the commission, which draws up an act of acceptance. Unfortunately, it is not said who should be a member of this commission (in particular, does it have to be a representative of the supplier)? In the same paragraph, the double name of the same document is given: "certificate of acceptance of materials" and "acceptance certificate".
In paragraph 55, it is superfluous to say that "the organization should establish control ... over the production of settlements with ... buyers", since here we are talking about the receipt of materials.
In a number of the most important regulatory documents (Article 12 of the Federal Law "On Accounting", Clause 28 of the Regulation on Accounting and Accounting, etc.), the unfortunate term "Lack of property and its damage within the limits of natural loss and in excess of the norms has been used for many years. ". It turns out that the norms of natural loss for damage to property are established. Unfortunately, this term is also used in the Instructions (see paragraphs 31, 58, 59, 70, etc.) It is more correct to say "shortage of property within the limits (above the norms) of natural loss and damage to property."
Paragraph 74 lists the cases in which goods issued are valued at the cost of each inventory unit. However, this method of assessment, except for these cases, can also be used when a certain type of materials has always been purchased at the same price.
In clause 123 of the Instructions it is said that the amount paid by the buyer is reflected in the debit of the accounts for the accounting of funds in correspondence with the credit of the accounts for the accounting of settlements. However, the repayment of obligations can be in another way (assignment of a claim, transfer of debt to another person, offset, novation, etc.), i.e. other accounts can also be debited, in particular settlement accounts.
Paragraph 137 refers to the separate accounting of traffic and balances of transport and procurement costs. Here it should be said about the separate accounting of deviations in the cost of materials, i.e. the difference between the actual cost of purchased materials and their cost at discount prices.
In paragraph 138, it is proposed that instead of the balance sheet, compile a statement of balances of materials. However, it is not clear from the text how these statements differ from each other? In addition, it would be necessary to clarify how the prices for materials that are put down in the balance sheet are determined.
It is not clear how the bill of materials flow proposed in paragraphs 141-143 differs from the turnover statements for account 10 "Materials".
VAT on materials transferred as a contribution to the authorized (pooled) capital of another organization, according to clause 151, must be deducted from account 19 "Value added tax on acquired values" to increase the value of the contribution, i.e. there must be an entry on the debit of account 58 "Financial investments", and the Instructions say about the debit of financial results accounts.
Paragraph 166 refers to the write-off of the differences between the actual cost of manufacturing containers (or the actual costs of purchasing it from third-party organizations) and the cost of containers at discount prices to financial results accounts as operating expenses. However, this is only true if the book price is lower than actual cost (or acquisition cost). Otherwise, the difference will be credited to financial performance accounts as operating income.
The accounting methodology for shipping containers to the buyer set out in paragraphs 173 and 211, i.e. debit of accounts of accounting of settlements with crediting of account 10.4 "Containers and container materials" is not correct. This entry will be correct if the container will be sold to the buyer at a discount price, which is quite rare. Therefore, it is better to reflect this operation in the accounting with two entries:
1. On the sales value of the container:
Debit 62 "Settlements with buyers and customers" Credit 91.1 "Other income".
2. For the cost of packaging at discount prices:
Debit 91.2 "Other expenses" Credit 10.4 "Containers and container materials".
The result from the sale of containers (profit or loss) will appear on account 91 "Other income and expenses" (debit balance - loss, credit balance - profit).
The costs associated with the write-off of containers that have become unusable due to natural (normal) wear and tear are costs associated with ordinary activities, and, therefore, should be reflected in the accounts for accounting costs (in trade organizations - on account 44 "Sales costs "), and not on the accounts of financial results as operating expenses, as described in paragraph 190 of the Instructions.
As a rule, packaging equipment serves for more than one year and in the vast majority of cases will relate to fixed assets. Based on this, the priority indication of account 10.4 for accounting for this container in paragraph 194 is incorrect.
An unfortunate mistake in paragraph 210 is the entry of the old deadline (10 days) for issuing VAT invoices to the buyer. According to clause 3 of Article 168 of the Tax Code of the Russian Federation, this period is equal to five days.
It is illegal to contrast in paragraph 231 of two indicators: "the moment the goods are transferred to the buyer" and "the transition to the buyer of ownership of the goods", because, according to Articles 223 and 224 of the Civil Code of the Russian Federation, the buyer becomes the owner of the goods at the time of their receipt (unless otherwise provided by law or by agreement). Cases of another moment of transfer of ownership are relatively rare.
If the supplier of the goods provided a discount for reimbursement of possible losses of goods, then the amount of shortages of goods (in excess of the norms of natural loss) discovered during their acceptance is written off at the expense of the above discount, and not on sales costs, as mentioned in paragraph 234.
Paragraph 244 states that the accounting of the movement of goods is carried out during the month in quantitative terms. This accounting procedure is not typical; in most cases, accounting is also carried out in value terms.
In paragraph 264, paragraphs a) and b) contradict each other. Paragraph a) states that a new card is opened every time the price changes. And in point b) - that accounting is kept on the same card regardless of price changes. Apparently the authors had two accounting options in mind, but due to the unsuccessful wording of the proposal, a contradiction emerged. The same paragraph says that financially responsible persons keep records of goods on cards, indicating not only the quantity, but also the amount, which is a rather rare phenomenon. Basically, such accounting is carried out only by quantity.
In the Instructions, there are unfortunate expressions (for example, in clause 182 - "the amount of the price pledge"), outdated terms ("weight" - clause 235, "tabulagram" - clauses 245 and 275, payment request-order "- clause 36, etc. ), grammatical errors (see table 1), inaccurate name of the account "Auxiliary production" (in paragraphs 88 and 166).
| Item number | Written by | Should write |
| 44 | accounting service | accounting service |
| 50 | indicated | indicated |
| 59 | to prices | prices |
| 70 | according to the contract | according to the contract |
| 73 | produced | be produced |
| 85, 222 | at the end | at the end |
| 134 | be produced | produced |
| 158 | committent | committees |
| 243 | transmission | transmission |
| 256 | contract | treaties |
|
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1. These Guidelines determine the procedure for organizing accounting of fixed assets in accordance with the Accounting Regulations "Accounting for Fixed Assets" PBU 6/01, approved by Order of the Ministry of Finance of the Russian Federation of March 30, 2001 N 26n (registered with the Ministry of Justice of the Russian Federation April 28, 2001, registration number 2689).
These Methodological Guidelines for the accounting of fixed assets apply to organizations that are legal entities under the legislation of the Russian Federation (with the exception of credit institutions and budgetary institutions).
2. When accepting assets as fixed assets for accounting, it is necessary to fulfill the following conditions at a time:
a) use in the manufacture of products, in the performance of work or the provision of services, or for the management needs of the organization;
b) use for a long time, i.e. a useful life exceeding 12 months or a normal operating cycle if it exceeds 12 months.
Useful life is the period during which the use of property, plant and equipment brings economic benefits (income) to the organization. For certain groups of fixed assets, the useful life is determined based on the amount of production (volume of work in physical terms) expected to be received as a result of using these fixed assets;
c) the organization does not expect the subsequent resale of these assets;
d) the ability to bring the organization economic benefits (income) in the future.
3. Fixed assets include: buildings, structures and transmission devices, work and power machines and equipment, measuring and control devices and devices, computers, vehicles, tools, production and household inventory and accessories; working, productive and pedigree livestock, perennial plantings, on-farm roads and other relevant facilities.
The structure of fixed assets also includes: land plots; objects of nature management (water, subsoil and other natural resources); capital investments for the radical improvement of land (drainage, irrigation and other reclamation work); capital investments in leased fixed assets, if, in accordance with the concluded lease agreement, these capital investments are the property of the lessee.
4. These Guidelines do not apply to:
5. On the basis of these Guidelines, organizations develop internal regulations, instructions, other organizational and administrative documents necessary for organizing accounting of fixed assets and monitoring their use. These documents may approve:
On the receipt, disposal and internal movement of fixed assets and the procedure for their registration (compilation), as well as the rules of document flow and the technology for processing accounting information;
a list of officials of the organization who are responsible for the receipt, disposal and internal movement of fixed assets;
the procedure for exercising control over the safety and rational use of fixed assets in the organization.
6. Accounting of fixed assets is kept for the purposes of:
a) the formation of the actual costs associated with the acceptance of assets as fixed assets for accounting;
b) correct execution of documents and timely reflection of the receipt of fixed assets, their internal movement and disposal;
c) reliable determination of the results from the sale and other disposal of fixed assets;
d) determining the actual costs associated with the maintenance of fixed assets (technical inspection, maintenance in working order, etc.);
e) ensuring control over the safety of fixed assets accepted for accounting;
f) analysis of the use of fixed assets;
g) obtaining information about fixed assets required for disclosure in financial statements.
7. Operations on movement (receipt, internal transfer, disposal) of fixed assets are drawn up by primary accounting documents.
Primary accounting documents must contain the following mandatory details established by the Federal Law of November 21, 1996 N 129-FZ "On Accounting" (Collected Legislation of the Russian Federation, 1996, N 48, Art. 5369; 1998, N 30, Art. 3619 ; 2002, N 13, Art. 1179; 2003, N 1, Art. 2; N 2, Art. 160; N 27 (part I), Art. 2700):
In addition, additional details may be included in the primary accounting documents, depending on the nature of the business transaction, the requirements of regulatory legal acts and accounting documents, as well as the technology for processing accounting information.
Unified accounting documents for fixed assets approved by the Resolution of the State Committee of the Russian Federation on Statistics dated January 21, 2003 N 7 "On approval of unified forms of primary accounting documentation for fixed assets accounting" (according to the conclusion of the Ministry of Justice of the Russian Federation, this the document does not need state registration - letter from the Ministry of Justice of the Russian Federation dated February 27, 2003 N 07/1891-YUD).
8. Primary accounting documents must be properly executed, with filling in all the necessary details, and have the appropriate signatures.
9. Primary accounting documents can be drawn up on paper and (or) machine information carriers.
Programs for coding, identification and machine data processing of documents on machine media must have a security system and be stored in the organization for the period established for the storage of the corresponding primary accounting documents.
10. The unit of accounting for fixed assets is an inventory item. An inventory item of fixed assets is an object with all fixtures and fittings, or a separate structurally separate item designed to perform certain independent functions, or a separate complex of structurally articulated items that are a single whole, designed to perform a certain work. A complex of structurally articulated objects is one or more objects of the same or different purpose, having common adaptations and accessories, general management, mounted on the same foundation, as a result of which each object included in the complex can perform its functions only as part of the complex, and not independently.
Example. Rolling stock of road transport (cars of all brands and types, towing vehicles, trailers, trailers, semitrailers of all types and purposes, motorcycles and scooters) - the inventory object for the specified group includes all the devices and accessories related to it. The cost of the car includes the cost of a spare wheel with a tire, tube and rim tape, as well as a set of tools.
For the sea and river fleets, an inventory item is each vessel, including the main and auxiliary engines, a power plant, a radio station, life-saving equipment, loading and unloading mechanisms, navigation and measuring instruments, an onboard set of spare parts. Items of industrial, cultural, household and household equipment and rigging that are on the ship, but are not part of it, that meet the requirements for classifying objects as fixed assets, are accounted for as separate inventory items.
Civil aviation aircraft engines, due to the fact that the useful life of these engines differs from the useful life of the aircraft, are accounted for as separate inventory items.
If one object has several parts with different useful lives, each such part is accounted for as an independent inventory object.
Capital investments in land plots, for the radical improvement of land (drainage, irrigation and other reclamation work), in natural resources (water, subsoil and other natural resources) are accounted for as separate inventory objects (by type of capital investment objects).
Capital investments for the radical improvement of land, for a site owned by the organization, are accounted for as part of the inventory object in which capital investments were made.
Capital investments in a leased item of fixed assets are accounted for by the lessee as a separate inventory item if, in accordance with the concluded lease agreement, these capital investments are the property of the lessee.
An item of fixed assets owned by two or more organizations is reflected by each organization as fixed assets in proportion to its share in the common property.
11. To organize accounting and ensure control over the safety of fixed assets, each inventory item of fixed assets must be assigned a corresponding inventory number when they are accepted for accounting.
The number assigned to the inventory object can be indicated by attaching a metal token, painted or otherwise.
In cases where an inventory item has several parts that have different useful lives and are accounted for as separate inventory items, each part is assigned a separate inventory number. If an object, consisting of several parts, has a common useful life for the objects, the specified object is listed under one inventory number.
The inventory number assigned to the inventory item of fixed assets is retained for it for the entire period of its stay in this organization.
Inventory numbers of retired inventory items of fixed assets are not recommended to be assigned to newly accepted items for accounting within five years after the end of the year of disposal.
12. Accounting for fixed assets by objects is maintained by the accounting service using inventory cards for accounting for fixed assets (for example, a unified form of primary accounting documentation for accounting for fixed assets N, approved by the Decree of the State Committee of the Russian Federation on Statistics of January 21, 2003 N 7 "On approval unified forms of primary accounting documentation for fixed assets accounting "). An inventory card opens for each inventory item.
Inventory cards can be grouped in a card index in relation to the Classification of fixed assets included in depreciation groups, approved by the Decree of the Government of the Russian Federation dated January 1, 2002 N 1 "On the classification of fixed assets included in depreciation groups" (Collected Legislation of the Russian Federation, 2002, N 1 (part II), art. 52; 2003, N 28, art. 2940), and within sections, subsections, classes and subclasses - at the place of operation (structural divisions of the organization).
An organization that has a small number of fixed assets can carry out object-by-object accounting in the inventory book indicating the necessary information about fixed assets by their types and locations.
13. The inventory card (inventory book) is filled in on the basis of the act (invoice) of acceptance and transfer of fixed assets, technical passports and other documents for the acquisition, construction, movement and disposal of the inventory item of fixed assets. The inventory card (inventory book) must contain: basic data on the item of fixed assets, the period of its useful life; the method of calculating depreciation; a mark on non-depreciation (if any); about the individual characteristics of the object.
14. For the object of fixed assets received on lease, in order to organize the accounting of the specified object on the off-balance sheet account in the accounting service of the lessee, it is also recommended to open an inventory card. This object can be accounted for by the lessee by the inventory number assigned by the lessor.
15. Synthetic and analytical accounting of fixed assets is organized on the basis of accounting registers recommended by the Ministry of Finance of the Russian Federation or developed by ministries, other executive authorities or organizations.
16. In the presence of a large number of fixed assets at their location in structural divisions, their accounting can be carried out in the inventory list or other relevant document containing information about the number and date of the inventory card, the inventory number of the fixed asset object, the full name of the object, its original cost and information about the disposal (relocation) of the object.
17. Inventory cards for items of fixed assets accepted for accounting, as well as for retired items of fixed assets, may be kept (until the end of the month) apart from the inventory cards of other fixed assets during the month.
18. The data of inventory cards are reconciled monthly in total with the data of synthetic accounting of fixed assets.
19. Based on the relevant accounting data, as well as technical documentation, the organization monitors the use of fixed assets.
The indicators characterizing the use of fixed assets may include, in particular: data on the availability of fixed assets with their subdivision into own or leased assets; active and unused; data on working hours and downtime by groups of fixed assets; data on the output of products (works, services) in the context of fixed assets, etc.
20. According to the degree of use, fixed assets are subdivided into those located:
21. Fixed assets, depending on the organization's rights to them, are subdivided into:
