Containers are a material asset of an enterprise used for storing, moving and packaging goods. Depending on the purpose and nature of use, containers can be disposable or reusable.
Disposable containers are the packaging we are used to (paper, polyethylene, boxes, bags, etc.). Some categories of goods are placed in it after manufacturing or during the packaging process to preserve their physical and chemical characteristics. In such cases, the packaging remains on the product immediately until it is consumed.
In any trade ]packaging materials[/anchor] are a mandatory expense item, despite the fact that the concept of “packaging” itself is absent in accounting legislation. This is due to the fact that the costs of materials used for packaging are already included in the cost of goods and the buyer does not pay for it separately. Such packaging is positioned in accounting as disposable containers.
As already noted, the costs of preparing goods for sale form their cost (paid by the end consumer). In some cases, reimbursement of costs is borne by the trading organization, and sometimes packaging is not related to trading activities at all.
The packaging process often involves performing a number of complex technological operations using automatic lines, special equipment, materials, etc. In order to simplify tax and accounting, many enterprises consider packaging as an integral element of trade (since when placing a product in consumer packaging, its main characteristics remain the same).
Thus, the purpose of consumer packaging is to ensure the convenience of selling a product to the end consumer. Its price is included in the price of the product.
There are two types of consumer packaging:
- Production - goods are placed in it at a plant, factory, etc. (aerosol cans, cans, tubes, ampoules, etc.);
- Pre-sale, packaging - it is most often used by trading companies selling food products.
How to display packaging costs correctly?
Expenses for disposable packaging can be displayed in accounting in several ways - it all depends on the type of activity of the enterprise.
In production, packaging is part of the material and production assets. To make accounting entries, account 10 “Materials” is used, as well as subaccount 4 “Containers and container materials”.
Subsequent cost accounting is determined by at what stage of production the product is placed in disposable containers:
- Packaging directly during the production process involves writing off expenses for inventories to the debit of account 20 (the amount is included in the cost of goods).
- Packaging of products after production indicates that the amount of costs will be written off to the debit of account 44.
Getting ready for the exam. Finished product accounting
Task
In January 2013, Magister LLC (OSNO) shipped products at actual cost in accordance with the concluded agreements:
— buyer 1 — in the amount of 100,000 rubles. The contractual price of the lot is 236,000 rubles. (with VAT – 18%);
— buyer 2 — for 200,000 rubles. The contractual price of the batch is 472,000 rubles. (with VAT – 18%);
— buyer 3 — for 300,000 rubles. The contractual price of the lot is 590,000 rubles. (with VAT - 18%).
In the reporting period, the organization spent materials on packaging finished products in the amount of 10,000 rubles, wages were accrued to loaders - 2,000 rubles, and insurance contributions were accrued to extra-budgetary funds. The cost of transportation services of the transport organization amounted to 7,080 rubles. (including VAT - 18%). According to the accounting policy, commercial expenses are recognized as expenses of the reporting period.
Reflect these transactions in accounting. Determine the financial result from sales in the reporting period.
Solution
On the date of shipment of finished products to customers, based on each shipment invoice, the following are reflected in the accounting records:
— revenue from sales of products (including VAT) in correspondence with the account for accounting settlements with customers;
— the amount of VAT calculated on revenue;
— cost of shipped finished products.
Total for the reporting period reflected the shipment of finished products to customers:
Debit 62, subaccount “Settlements with buyer 1” Credit 90-1 – 236,000 rubles. – finished products were shipped to buyer 1;
Debit 90-3 Credit 68, subaccount “Calculations with the budget for VAT” - 36,000 rubles. – VAT is calculated on the sales price of products shipped to buyer 1;
Debit 90-2 Credit 43 – 100,000 rub. – the cost of finished products shipped to buyer 1 is written off;
Debit 62, subaccount “Settlements with buyer 2” Credit 90-1 – 472,000 rubles. — finished products were shipped to buyer 2;
Debit 90-3 Credit 68, subaccount “Calculations with the budget for VAT” - 72,000 rubles. — VAT is calculated on the sales price of products shipped to buyer 2;
Debit 90-2 Credit 43 – 200,000 rub. — the cost of finished products shipped to buyer 2 is written off;
Debit 62, subaccount “Settlements with buyer 3” Credit 90-1 – 590,000 rubles. — finished products were shipped to buyer 3;
Debit 90-3 Credit 68, subaccount “Calculations with the budget for VAT” - 90,000 rubles. — VAT is calculated on the sales price of products shipped to buyer 3;
Debit 90-2 Credit 43 – 300,000 rub. — the cost of finished products shipped to the buyer is written off 3.
During the reporting period, based on primary documents, expenses for the sale of finished products are reflected:
Debit 44 Credit 10 – 10,000 rub. – materials used for packaging finished products are written off;
Debit 44 Credit 70 – 2,000 rub. – wages accrued to loaders;
Debit 44 Credit 69 – 600 rub. (RUB 2,000 x 30%) – insurance premiums for compulsory pension, medical and social insurance are charged for the wages of loaders (clause 1 of Article 58.2 No. 212-FZ of July 24, 2009);
Debit 44 Credit 69 – 40 rub. (RUB 2,000 x 2%) – insurance premiums were charged for compulsory insurance against industrial accidents and occupational diseases (a conditional tariff was applied due to the lack of indication of its amount in the task conditions);
Debit 44 Credit 60, subaccount “Settlements with suppliers and contractors” - 6,000 rubles. – transport costs for transporting finished products are reflected;
Debit 19 Credit 60, subaccount “Settlements with suppliers and contractors” - 1,080 rubles. – VAT charged on transport services is reflected.
At the end of the month, commercial expenses are written off to the debit of the sales account:
Debit 90, subaccount “Business expenses” Credit 44 – 18,640 rubles. (10,000 + 2,000 + 600 + 40 + 6,000).
Financial result for January 2013:
— revenue – 1,100,000 rubles;
— cost of finished products sold – (600,000) rub.;
— commercial expenses – (18,640) rub.
—————————————————————————————
profit from sales – 481,360 rubles.
In accounting on January 31, 2013, profit from sales is reflected by the following entry:
Debit 90, subaccount “Sales Account Balance” Credit 99 – 481,360 rub.
When solving the problem, the following legal acts were used:
— Chart of accounts for accounting financial and economic activities of organizations and instructions for its application (order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n);
— PBU 9/99 “Income of the organization” (order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 32n);
— PBU 10/99 “Expenses of the organization” (order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 33n);
— Chapter 21 of the Tax Code of the Russian Federation.
Important in packaging accounting!
Depending on what accounting policy the enterprise follows, the costs of packaging material are written off: they can be included in full on a monthly basis in the cost of goods, or evenly distributed between warehouse stocks and goods sold.
To account for packaging at retail enterprises, account 41 “Goods” is used, as well as subaccount 3 “Containers under goods and empty”. The packaging costs are written off by posting to the debit of account 44 “Sales expenses”.
In addition, it is allowed to include packaging costs in the cost price. At the same time, the accounting documentation records the posting of the write-off to the debit of account 90, subaccount 90-2 “Cost of sales”. The actual cost of a product is the totality of all costs aimed at improving its consumer characteristics and not related to direct production. This includes work on packaging, sorting, packing, etc.
However, in reality, when taking into account the costs of containers and packaging, a variety of non-standard situations arise. For example, a company purchased goods or sent a batch of manufactured products for storage. In accounting, these transactions are reflected by postings to accounts 41 “Goods” or 43 “Finished Products”. They indicate the initial cost of the inventory, which cannot be changed in the future. How to keep track of packaging costs in this case?
For such situations, accounting provides account 44 “Sales expenses”. However, before the packaging material is turned into packaging, it must be posted to account 10 “Materials”. Documentary evidence of this operation is the M-11 invoice issued in accordance with the established procedure. It is worth noting that account 44 can also be used to show the costs of packaging goods by third parties. The costs for it are written off through the debit of account 90 “Sales”.
Using containers for packing products
Home Favorites Random article Educational New additions Feedback FAQ⇐ PreviousPage 8 of 23Next ⇒
In cases where the cost of the container is included in the selling price of the product that is packaged in this container, i.e., the buyer does not pay separately (in addition to the cost of the product), the cost of such container refers to:
a) to the debit of the “Main production” account (i.e., included in the production cost of products), if packaging of products in containers is carried out in the production divisions of the organization;
b) to the debit of the “Sales Expenses” account, if the products are packaged in containers after they are delivered to the finished goods warehouse (clause 172 of the Guidelines for accounting for inventories).
Example 3.20
To package product A, polyethylene containers costing 7,000 rubles were used. Packaging is carried out in the main production workshop. Product B is packaged directly at the finished goods warehouse. The cost of packaging is 5000 rubles. Let's make accounting entries:
Debit 20 “Main production” Credit 10 “Materials”, subaccount 4 “Containers and container materials”
- for the amount of the cost of the containers used for packaging products A - 7,000 rubles;
Debit 44 “Sales expenses” Credit 10 “Materials”, subaccount 4 “Containers and packaging materials”
- for the amount of the cost of containers used to package product B - 5000 rubles.
Accounting for containers trading at deposit prices
Reusable packaging, both purchased and home-made, for which the price deposit amount is established in accordance with the terms of the contract, is accounted for by the amount of the deposit.
Deposit packaging is returnable. When shipping products (goods) in containers recorded at collateral prices, the cost of the container is reflected in the settlement documents (invoice, payment request, payment request-order, etc.) separately at collateral prices and is paid by the buyer in excess of the cost of the products packaged in it ( goods) (clause 182 of the Guidelines for accounting for inventories).
When selling goods in reusable containers that have deposit prices, the deposit prices of these containers are not included in the tax base for value added tax if the specified container is subject to return to the seller (clause 7 of article 154 of chapter 21 “Value added tax” of the Tax Code RF).
When the deposit container is returned to the supplier in good condition, the buyer is reimbursed its cost at the deposit prices (clause 183 of the Guidelines for accounting for inventories).
Example 3.21
The organization shipped products worth RUB 16,520. (including VAT - 2520 rubles), packed in reusable containers, the deposit value of which is 4000 rubles. The products, including the deposit on the packaging, are paid for by the buyer. The buyer returned the container. The supplier returned the deposit amount to the buyer.
Let's make accounting entries:
Product shipment:
Debit 62 “Settlements with buyers and customers” Credit 90 “Sales”, subaccount 1 “Revenue”
— for the amount of the cost of shipped products — 16,520 rubles; Debit 90 “Sales”, subaccount 3 “Value added tax” Credit 68 “Calculations for taxes and fees”
- for the amount of VAT - 2520 rubles;
Debit 62 “Settlements with buyers and customers” Credit 10 “Materials”, subaccount 4 “Containers and packaging materials”
- for the amount of the deposit value of the container - 4000 rubles; payment by the buyer of the products, taking into account the deposit on packaging:
Debit 51 “Settlement accounts” Credit 62 “Settlements with buyers and customers”
- for the amount of funds received from the buyer - 20,520 rubles. (RUB 16,520 + RUB 4,000);
return of packaging by the buyer:
Debit 10 “Materials”, subaccount 4 “Containers and packaging materials” Credit 62 “Settlements with buyers and customers” (60 “Settlements with suppliers and contractors”)
- for the amount of the deposit value of the returned packaging - 4000 rubles; Debit 62 “Settlements with buyers and customers” (60 “Settlements with
suppliers and contractors") Credit 51 “Current accounts”
- for the amount of the deposit returned to the buyer - 4000 rubles.
The buyer accounts for the received containers at deposit prices in the subaccount “Containers and container materials” of the “Materials” account (clause 183 of the Methodological guidelines for accounting for inventories).
The packaging returned (shipped) to the supplier on the basis of the invoice (settlement document) presented for payment is written off at the prices stipulated in the contract from the credit of the “Materials” account (sub-account “Containers and packaging materials”) to the debit of the settlement account (clause 180 of the Guidelines according to inventory accounting).
Example 3.22
The organization received materials worth 16,520 rubles. (including VAT - 2520 rubles), packed in returnable containers, for which a deposit price is set - 4000 rubles. Materials and packaging have been paid for. The container was returned to the supplier. The supplier returned the deposit cost of the container.
Let's make accounting entries:
receiving materials:
Debit 10 “Materials” Credit 60 “Settlements with suppliers and contractors”
— for the amount of the cost of materials received — 14,000 rubles; Debit 19 “Value added tax on purchased assets” Credit 60 “Settlements with suppliers and contractors”
- for the amount of VAT - 2520 rubles;
Debit 10 “Materials”, subaccount 4 “Containers and packaging materials” Credit 60
- for the amount of the deposit value of the container - 4000 rubles; payment for materials and packaging:
Debit 60 “Settlements with suppliers and contractors” Credit 51 “Settlement accounts”
- for the amount of funds transferred to the supplier - 20,520 rubles. (RUB 16,520 + RUB 4,000);
return of packaging to the supplier:
Debit 60 “Settlements with suppliers and contractors” Credit 10 “Materials”, subaccount 4 “Containers and container materials”
- for the amount of the deposit value of the container - 4000 rubles;
Debit 51 “Settlement accounts” Credit 60 “Settlements with suppliers and contractors”
- for the amount of money returned by the supplier - 4000 rubles.
Test task
1 Situation . The organization purchased packaging material for packaging finished products. The cost of packaging material is RUB 20,060. (including VAT - 18%). The material has been paid to the supplier. In the reporting period, packaging material worth RUB 5,000 was transferred to the main production workshop.
Exercise. Prepare accounting entries.
2 Situation. Organization A shipped products packaged in containers subject to return to organization B. Product cost - 47,200 rubles. (including VAT - 18%), deposit cost of packaging - 7,000 rubles. The received products are taken into account by organization B as part of the materials. The products and containers were paid for by organization B. The containers were returned to organization A. Organization A returned the deposit amount.
Exercise. Prepare accounting entries.
RESERVES FOR REDUCING THE COST OF MATERIAL VALUABLES
Inventories that are obsolete, have completely or partially lost their original quality, or the current market value, the selling price of which has decreased, are reflected in the balance sheet at the end of the reporting year minus a reserve for a decrease in the value of material assets. The reserve for reducing the value of material assets is formed at the expense of the organization’s financial results by the amount of the difference between the current market value and the actual cost of inventories, if the latter is higher than the current market value (clause 25 of PBU 5/01).
The formation of a reserve for a decrease in the value of material assets is reflected in accounting on the credit of account 14 “Reserves for a decrease in the value of material assets” and the debit of account 91 “Other income and expenses” (Instructions for using the Chart of Accounts. Account 14 “Reserves for a decrease in the value of material assets”) .
Example 3.23
The organization's balance sheet includes construction materials worth 14,200 rubles. The current market value of these materials at the end of the year is 10,100 rubles.
The organization has created a reserve for reducing the cost of material assets in the amount of 4,100 rubles. (RUB 14,200 - RUB 10,100).
Let's make an accounting entry:
Debit 91 “Other income and expenses”, subaccount 2 “Other expenses” Credit 14 “Reserves for reduction in the value of material assets”
- for the amount of the created reserve - 4100 rubles.
In the next reporting period, as the material assets for which the reserve was formed are written off, the reserved amount is restored: an entry is made in the accounting to the debit of account 14 “Reserves for reduction in the value of material assets” and the credit of account 91 “Other income and expenses”. A similar entry is made when the market value of material assets for which corresponding reserves were previously created increases
(Instructions for using the Chart of Accounts. Account 14 “Reserves for reduction in the value of material assets”).
Example 3.24
Next year, part of the building materials (example 3.23) was sold externally. The accounting cost of materials sold is 8,000 rubles. Sales price - 11,800 rubles. (including VAT - 1800 rubles).
Let us determine the amount of reserve attributable to materials sold and subject to restoration:
8000 rub. : 14,200 rub. x 4100 rub. = 2310 rub.
Let's make accounting entries:
Debit 62 “Settlements with buyers and customers” Credit 91 “Other income and expenses”, subaccount 1 “Other income”
— the amount of proceeds from the sale of materials — 11,800 rubles; Debit 91 “Other income and expenses”, subaccount 2 “Other expenses” Credit 68 “Calculations for taxes and fees”
- for the amount of VAT - 1800 rubles;
Debit 91 “Other income and expenses”, subaccount 2 “Other expenses” Credit 10 “Materials”
— for the accounting value of materials sold — 8,000 rubles;
Debit 14 “Reserves for reduction in the value of material assets” Credit 91 “Other income and expenses”, subaccount 1 “Other income”
- for the amount of the restored reserve - 2310 rubles;
Debit 91 “Other income and expenses”, subaccount 9 “Balance of other income and expenses” Credit 99 “Profits and losses”
- for the amount of the balance of other income and expenses based on the results of the sale of materials - 4310 rubles. (11800 rubles - 1800 rubles - 8000 rubles + 2310 rubles).
Test task
Situation. At the end of the reporting year, the accounting cost of materials is 330,500 rubles. Current market value is RUB 250,000. In the next reporting period, materials worth RUB 280,000 were written off for production.
Exercise. Make entries for the creation and restoration of a reserve for reducing the cost of material assets, writing off materials for production.
ACCOUNTING ENTRY FOR MATERIALS ACCOUNTING
| № | Contents of operation | Debit | Credit |
| Receipt of materials | |||
| Actual costs for the purchase of materials are reflected (accounting is carried out without using accounts 15 and 16) | 60, 02, 23, 70, 69, 76 | ||
| The actual costs for the purchase of materials are reflected (accounting is carried out using accounts 15 and 16): | |||
| for the amount of actual costs for the purchase of materials | |||
| for the amount of the accounting cost of materials | |||
| by the amount of the positive (negative) difference between the actual cost of purchased materials and their accounting value | 16(15) | 15 (16) | |
| Reflects the cost of materials contributed by the founder to the contribution to the authorized capital | |||
| The market value of materials received free of charge is reflected | |||
| Unaccounted materials identified during inventory were capitalized | |||
| Materials produced by the organization have been capitalized | |||
| Disposal of materials | |||
| Written off materials used in the acquisition of fixed assets and intangible assets | |||
| Materials used in the main production were written off | |||
| Materials used in auxiliary production are written off | |||
| Materials written off for general production needs | |||
| Materials written off for general business needs | |||
| Materials used to eliminate defects were written off | |||
| Materials written off for the needs of service industries and farms | |||
| Materials used in the sale of products are written off | |||
| Cost of materials sold written off | |||
| The cost of donated materials has been written off | |||
| The shortage of materials identified during the inventory was written off |
Chapter 4
COSTS FOR PRODUCTION OF PRODUCTS (WORKS, SERVICES)
Regulatory framework: Instructions for using the Chart of Accounts.
Information on the costs of production, the products (works, services) of which was the purpose of creating this organization, is summarized on account 20 “Main production”.
The debit of account 20 “Main production” reflects direct expenses related directly to the production of products, performance of work and provision of services, as well as expenses of auxiliary production, indirect expenses associated with the management and maintenance of the main production, and losses from defects. Direct expenses related directly to the production of products, performance of work and provision of services are written off to account 20 “Main production” from the credit of inventory accounts, settlements with employees for wages, etc. Expenses of auxiliary production are written off to account 20 “Main production” from the credit of account 23 “Auxiliary production”. Indirect costs associated with the management and maintenance of production are written off to account 20 “Main production” from accounts 25 “General production expenses” and 26 “General business expenses” (Instructions for using the Chart of Accounts. Account 20 “Main production”).
Expenses recorded on account 26 “General business expenses” can be written off as semi-fixed expenses to the debit of account 90 “Sales” (Instructions for using the Chart of Accounts. Account 26 “General business expenses”).
Losses from defects are written off to account 20 “Main production” from the credit of account 28 “Defects in production”.
The credit of account 20 “Main production” reflects the amounts of the actual cost of products completed by production, work performed and services performed. These amounts can be written off from account 20 “Main production” to the debit of accounts 43 “Finished products”, 40 “Product output (work, etc.
The balance of account 20 “Main production” at the end of the month shows the cost of work in progress (Instructions for using the Chart of Accounts. Account 20 “Main production”).
⇐ Previous8Next ⇒
Features of accounting for advertising packaging
When packaging goods, an enterprise can put on the packaging any information about the product itself or about the company, print a logo or details, or publish an announcement about upcoming promotions. In all these cases, costs are recorded and accounted for as advertising. And if the cost of a unit of such packaging exceeds 100 rubles, VAT will have to be charged separately on it.
To print advertising on packaging, a retail enterprise needs:
- Provide documentary evidence of the appropriateness of using this packaging;
- The costs of creating/purchasing this packaging will be recognized as indirect, thereby reducing the base income tax rate.
Procedure for maintaining tax accounting of packaging
Income tax
To determine income tax, expenses associated with placing goods in disposable packaging are recorded according to the same principle as in financial statements. Enterprises specializing in the manufacture of products include these costs in the cost of goods or are classified as trading costs. The majority of trading organizations prefer to take them into account in the form of trade costs, while some still reflect these costs in the cost of goods.
As an illustrative example, consider the following situation:
“Our dry cleaning shop purchases special bags made of thick polyethylene from the supplier. We use them to pack clean items when handing them out to clients. The bags protect products from re-contamination and also improve the quality of service - it is convenient for customers to carry bulky items. However, the tax service considered the use of thick bags to be inappropriate. To pack clean items, experts recommended purchasing less expensive materials (paper, thin bags).”
In many manufacturing plants, packaging is an integral part of the product. In such cases, the costs of it (whether purchasing or manufacturing) are considered direct. Everything else is indirect costs of the reporting period, the correct display of which allows you to reduce income tax.
Packaging, as the final production stage (transformation of a product into a commodity), involves the type of expense that is accepted without question by the tax authorities. Everything is very clear here: packaging makes the product suitable for sale. Claims arise if packaging is not necessary in a particular case or if cheaper solutions can be used.
Tax authorities always carefully check the costs of an enterprise, since the amount of income tax depends on this. They pay close attention to expensive packaging: they determine the feasibility and justification of the costs for it, find out whether it is possible to do without it in a particular case. That is why the costs of purchasing packages given to clients free of charge often fall into the “unreasonable” category.
It should be understood that tax authorities do not have the authority to assess costs for their rationality, validity, and feasibility. However, no one wants to have fruitless arguments. It is much more reliable and safer to ask an opinion on this matter directly from a representative of the Russian Ministry of Finance.
“When determining income tax, all expenses that are related to the activities of the enterprise, are economically justified and documented are recognized as appropriate. For example, if a company can prove that additional packaging is necessary to preserve some characteristics of the product, then tax authorities have no right to doubt the advisability of these expenses. Such expenses are quite capable of reducing income taxes. Documentary evidence means: the manager’s order to introduce additional packaging, invoices or sales receipts into the production or sales cycle.”
Value added tax
The company will not have problems deducting VAT from packaging costs if it is a payer of this tax. In this case, the procedure is carried out in the standard manner.
However, many people at this stage have misunderstandings in packaging accounting. For example, packaging costs are included in the cost of production and are not indicated separately in the reporting documentation. The buyer pays only for the product, but at the same time receives both the product itself and the packaging. It turns out that he gets the latter for free. Free transfer of goods is a sale, which means that VAT should also be charged on the cost of packaging. As for the calculation of income tax, it does not take into account the costs of packaging sold free of charge.
This is a fairly common mistake. If the buyer pays for the goods and receives the goods and packaging, then in 100% of cases the costs of purchasing this packaging are already included in the cost of the goods. It does not go to the consumer free of charge; VAT on it is paid along with the general VAT on the product. Thus, no gratuitous sale occurs and no additional tax deductions need to be made.
To obtain an authoritative opinion on this issue, we decided to contact an employee of the Ministry of Finance of the Russian Federation.
“In tax legislation, VAT for a specific enterprise is considered as the total cost of goods sold/transferred to customers at base market prices before taxes are included in them. The contract price of a product may include various company costs (including packaging costs), for which tax is not calculated. Thus, VAT is not charged separately on the cost of packaging.”
Manufacturing products for your own needs
Finished products are manufactured from steel at the plant. Partially, for example, 700 kg was spent on the manufacture of garbage containers for our own needs.
What accounting entries and documents should be used to correctly account for these 700 kg (they were already in the warehouse of the finished product manufacturing workshop)?
According to clause 4 of PBU 6/01 “Accounting for fixed assets”
, approved by order of the Ministry of Finance of the Russian Federation dated March 30, 2001 No. 26n,
an asset is accepted by the organization for accounting as fixed assets if the following conditions are simultaneously met
:
A)
the object is intended for use in the production of products, when performing work or providing services,
for the management needs of the organization,
or to be provided by the organization for a fee for temporary possession and use or for temporary use;
b)
the object is intended
for use for a long time
, that is, a period lasting
more than 12 months
or the normal operating cycle if it exceeds 12 months;
V)
the organization
does not intend
the subsequent
resale
of this object;
G)
the object is capable of
bringing
economic benefits
(
income
)
to the organization in the future
.
Assets in respect of which the conditions provided for in paragraph 4 of PBU 6/01 are met, and the cost
within the limit established in the accounting policy of the organization, but
not more than 40,000 rubles per unit, may be reflected
in accounting and financial statements
as part of inventories
.
In order to ensure the safety of these objects in production or during operation, the organization must organize proper control over their movement
.
Clause 2 PBU 5/01 “Accounting for inventories”
, approved by order of the Ministry of Finance of the Russian Federation dated 06/09/2001 No. 44n, it is established that
the following 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;
– used for the management needs of the organization
.
At the same time, finished products
is part of the inventory
intended for sale
(the final result of the production cycle, assets completed by processing (assembly), the technical and quality characteristics of which comply with the terms of the contract or the requirements of other documents, in cases established by law).
Goods
are part of inventories acquired or received from other legal entities or individuals and
intended for sale
.
In accordance with the Instructions for the application of the Chart of Accounts for accounting of financial and economic activities of organizations
, approved by order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n,
the acceptance for accounting of finished products
manufactured for sale, including products
partially intended for
the organization’s own needs, is reflected in the debit of
account 43
“Finished products” in correspondence with production cost accounts or
accounts 40
“Output of products (works, services)”.
If the finished product is completely sent for use in the organization itself, then it is counted 43
“Finished products”
may not be accounted for
, but are taken into account on
account 10
“Materials” and other similar accounts, depending on the purpose of these products.
P. 82 Guidelines for accounting of inventories
, approved by order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119n, it is established that
if the finished products
of an organization (including semi-finished products of its own manufacture) are sent for the organization’s own needs and are used as materials, then
they are accounted for as a debit in the accounts of material assets
.
Therefore you can
, bypassing account 43 “Finished products”, immediately reflect the containers on account 10 “Materials”:
DEBIT 20 CREDIT 10
(
70
,
69
…)
DEBIT 10 CREDIT 20
DEBIT 20 CREDIT 10
– transfer into operation;
DEBIT 25 CREDIT 10
.
Inventories are accepted for accounting at actual cost.
Actual cost
inventories during their production by the organization itself are determined based on the actual costs associated with the production of these inventories (clauses 5, 7 of PBU 5/01).
Documenting
In this case, the movement of the MPZ is carried out in accordance with the generally established procedure.
According to clause 97 of the Methodology in the primary accounting documents for the release of materials from warehouses
(storerooms) of the organization in divisions of the organization, in sections, in teams, in workplaces,
the
name of the material, quantity, price (registration price), amount, as well as purpose: number (code) and (or) name of the order (product, product) are indicated , for the manufacture of which materials are supplied, or a number (code) and (or) name of the costs.
For actual materials used
the department receiving the materials draws up
an expense report
, which indicates the name, quantity, accounting price and amount for each item, number (code) and (or) name of the order (product, product) for the manufacture of which they were used, or number (code) and (or) the name of the costs, the quantity and amount according to consumption standards, the quantity and amount of consumption in excess of the standards and their reasons; where necessary, the quantity of manufactured products or the volume of work performed is indicated.
Write-off of materials from the reporting of the relevant department
organizations and
the attribution of their value to production costs
(depending on the purposes for which the materials were used)
are carried out on the basis of the above act
.
The specific procedure for drawing up a materials consumption report
, as well as the list of units for which it is provided,
are established by the organization
.
If you use unified forms of primary accounting documentation, then the primary accounting documents for the release of materials from the organization’s warehouses to the organization’s divisions are the limit-fence card (Form No. M-8), the demand invoice (Form No. M-11), the invoice (Form No. M-15).
Samples of these forms were approved by Decree of the State Statistics Committee of the Russian Federation dated October 30, 1997 No. 71a.
Issue of materials from warehouses
(storerooms) divisions of an organization for production can be registered by recording directly
on warehouse records cards
.
In this case, consumable documents for the release of materials are not issued.
Materials are issued on the basis of limit and intake cards
issued in one copy.
The vacation limit can also be indicated on the card itself.
The recipient signs for receipt of materials directly on the warehouse record card.
The code or name of the order (cost) is also indicated here.
With this system of releasing materials from the warehouse, the warehouse registration card
is an analytical accounting register and at the same time performs the functions of a primary accounting document (clauses 100, 109 of the Methodology).
The containers are used for more than 12 months, but the cost of each is unlikely to exceed 40,000 rubles.
Therefore, containers are not considered depreciable property.
.
In accordance with paragraphs 3 p. 1 art. 254 of the Tax Code of the Russian Federation to material costs
include the taxpayer's expenses for the acquisition of property that
is not depreciable property
.
The cost of such property is included in material costs in full as it is put into operation
.
In order to write off the value of the specified property
during more than one reporting period, the taxpayer has the right to independently determine the procedure for recognizing material expenses in the form of the cost of such property, taking into account the period of its use or other economically justified indicators.
According to paragraph 4 of Art. 254 Tax Code of the Russian Federation
in the case when the taxpayer
uses products of its own production
expenses, as well as in the case when the taxpayer includes the results of work or services of its own production,
evaluation of the specified products
, results of work or self-produced services are carried out based on the assessment of finished products (works, services) in accordance with
Art. 319 Tax Code of the Russian Federation
.
To products of own production
refers to finished products produced by the taxpayer for sale to the buyer and
used in its production
.
The Ministry of Finance of the Russian Federation believes that the concept of “ products of own production”
" refers to finished products produced by an organization for sale to the buyer and for some reason used in its production, and
not any material value manufactured by the organization for use in the main production
(letter dated 05/04/2012 No. 03-03-06/1 /223).
Therefore, containers for tax purposes
profits
cannot be recognized as finished products
, since they were not intended for sale and therefore
the procedure for assessing costs established by clause 4 of Art.
254 of the Tax Code of the Russian Federation, does not apply .
According to Art.
318 of the Tax Code of the Russian Federation, direct costs
can include, in particular, material costs determined in accordance with
paragraphs 1 and 4 paragraphs 1 art. 254 Tax Code of the Russian Federation
.
Art.
319 of the Tax Code of the Russian Federation
establishes that materials and semi-finished products in production
are classified as work in progress
, provided that they have already been processed.
Estimation of work in progress balances at the end of the current month
is carried out by the taxpayer on the basis of data from primary accounting documents on the movement and balances (in quantitative terms) of raw materials and supplies, finished products in workshops (productions and other production units of the taxpayer) and tax accounting data on the amount of direct expenses incurred in the current month.
The taxpayer independently determines the procedure for distributing direct costs for work in progress and for products manufactured in the current month
(work performed, services rendered) taking into account the correspondence of the expenses incurred to the manufactured products (work performed, services rendered).
Specified distribution order
direct expenses (formation of the cost of work in progress)
are established by the taxpayer in the accounting policy
for tax purposes and are subject to application for at least two tax periods.
Amount of work in progress balances
at the end of the current month
is included in the direct expenses
of the next month.
At the end of the tax period, the amount of work in progress balances at the end of the tax period is included in the direct expenses of the next tax period.
Date of material expenses
The date of transfer of raw materials and materials into production
is recognized in terms of raw materials and materials attributable to manufactured goods (
Clause 2 of Article 272 of the Tax Code of the Russian Federation
).
In accordance with paragraphs 2 p. 1 art. 146
Code of the Russian Federation , the object of VAT taxation
is
the transfer of
goods on the territory of the Russian Federation (performance of work, provision of services)
for one’s own needs, the costs of which are not deductible
(including through depreciation deductions) when calculating corporate income tax.
Since the cost of containers is included in material costs
for profit tax purposes,
the object of VAT taxation does not arise in this case
.
