How to make OSAGO and CASCO insurance in accounting and tax accounting?

Organizations that have vehicles must enter into compulsory civil liability insurance contracts. Additionally, they can enter into voluntary property insurance contracts for motor vehicles. Doctor of Economics, Professor S.A. talks about accounting and tax accounting of individual transactions under compulsory and voluntary insurance contracts in 1C: Accounting 8. Kharitonov.

Enterprises in their economic life can use various vehicles, in particular cars.

After purchasing a car, the organization must first enter into a compulsory civil liability insurance agreement (MTPL), since liability insurance for car owners is mandatory (clauses 1, 2, article 4 of the Federal Law of April 25, 2002 No. 40-FZ “On compulsory civil liability insurance of vehicle owners funds"), and the received MTPL policy is necessary for registering a vehicle with the traffic police, its technical inspection and operation (clause 2 of article 19, clause 3 of article 16 of the Federal Law of December 10, 1995 No. 196-FZ “On Road Traffic Safety” ; clauses 1, 3 of Article 32 of the Federal Law of April 25, 2002 No. 40-FZ).

Payments under compulsory motor liability insurance may not fully cover the damage that may be caused to a car during an accident (traffic accident). In addition, only the injured party is compensated for losses. Therefore, organizations, in addition to compulsory motor liability insurance, enter into voluntary property insurance contracts for the vehicle itself against theft and possible damage as a result of an accident, illegal actions of third parties and damage due to other risks. In auto insurance practice, such contracts are called CASCO contracts (from the Spanish casco - “hull”, “hull”).

OSAGO and CASCO agreements are usually concluded for one year and come into force from the moment the policy is paid for. In accounting, the costs of purchasing MTPL and CASCO policies are recognized as expenses for ordinary activities (clause 5 of PBU 10/99).

At the same time, according to the interpretation of P112 “On the participation of an organization in insurance contracts as an insured”, adopted by the Accounting Development Fund “National non-state accounting regulator “Accounting Methodological Center”” (see https://bmcenter.ru/Files/P112), the purchase of a policy does not result in the occurrence of future expenses in the accounting records of the insured organization.

Payment for the policy by the policyholder is accounted for as an advance payment for services (advances for services), which is recognized as an expense of the organization as insurance services are consumed, i.e., as the insurance period expires. The specified prepayment is reflected in the account for settlements with insurers. Before the expiration of the paid insurance period, the corresponding amounts are reflected in the balance sheet depending on their materiality under an independent item or are included in the aggregate item “Other current assets” or “Other non-current assets” (if paid for a period of more than a year).

To account for settlements with insurers for prepayment amounts in the interpretation of P112, it is recommended to use account 76 “Settlements with various debtors and creditors” subaccount 76-1 “Settlements for property and personal insurance”.

In tax accounting, the cost of an MTPL policy is taken into account when taxing profits within the limits of insurance tariffs (Clause 1, Article 263 of the Tax Code of the Russian Federation).

Costs for CASCO insurance are recognized when taxing profits in the amount of actual costs (subclause 1, clause 1, clause 3, article 263 of the Tax Code of the Russian Federation).

At the same time, insurance premiums under MTPL and CASCO contracts are recognized evenly during the term of the contract - in proportion to the number of calendar days in the reporting period (clause 6 of Article 262 of the Tax Code of the Russian Federation). The costs of paying premiums are included in other expenses associated with production and (or) sales (clauses 2 and 3 of Article 263 of the Tax Code of the Russian Federation).

To account for prepayment amounts under MTPL and CASCO contracts in 1C: Accounting 8, subaccount 76.01.9 “Payments (contributions) for other types of insurance” is intended. Analytical accounting for Subconto 2 in subaccount 76.01.9 is carried out according to items of expenses of future periods, which allows automatic write-off of the amounts recorded in this subaccount according to certain rules, in particular, evenly - in proportion to the number of calendar days in the reporting period.

We will consider the procedure for accounting for the costs of purchasing MTPL and CASCO policies in 1C: Accounting 8 using the following example.

Example1

Let's consider the reflection of these events in the organization's accounting.

1) The transfer of the insurance premium is reflected in the documents Write-off from the current account for the type of transaction Other write-off:

from 01.10.2012 - for the amount of insurance premiums under compulsory motor liability insurance and the first payment under the CASCO agreement;

dated March 30, 2013 - for the amount of the second payment under the CASCO agreement.

In the Payment Decoding section of the document Write-off from the current account form, the following is indicated:

• debit account 76.01.9 “Payments (contributions) for other types of insurance”;
• analytics for the subconto Counterparties and Deferred Expenses.

The description of the deferred items in the reference book Deferred Expenses indicates (Fig. 1):

• Type of RBP - Other;
• Method of recognizing expenses - By calendar days;
• Amount - the amount of the transferred insurance premium;
• Start of write-off and End of write-off - paid insurance period;
• Account and Subconto - account and analytics to which insurance premiums are written off;
• Type of asset - “Other current assets”.

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2) The monthly inclusion of paid insurance premiums in the expenses of the current period in terms of the insurer’s services consumed is carried out when performing the routine operation of closing the month Write-off of future expenses.

To document the amounts included in expenses, it is recommended to create and print out on paper a Statement of Calculation for the transaction (Fig. 2), compiled separately “according to accounting data” and “according to tax accounting data.”

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Accounting for the costs of purchasing an OSAGO and CASCO policy

Enterprises in their economic life can use various vehicles, in particular cars.

After purchasing a car, the organization must first enter into a compulsory civil liability insurance agreement (MTPL), since liability insurance for car owners is mandatory (clauses 1, 2, article 4 of the Federal Law of April 25, 2002 No. 40-FZ “On compulsory civil liability insurance of vehicle owners funds"), and the received MTPL policy is necessary for registering a vehicle with the traffic police, its technical inspection and operation (clause 2 of article 19, clause 3 of article 16 of the Federal Law of December 10, 1995 No. 196-FZ “On Road Traffic Safety” ; clauses 1, 3 of Article 32 of the Federal Law of April 25, 2002 No. 40-FZ).

Payments under compulsory motor liability insurance may not fully cover the damage that may be caused to a car during an accident (traffic accident). In addition, only the injured party is compensated for losses. Therefore, organizations, in addition to compulsory motor liability insurance, enter into voluntary property insurance contracts for the vehicle itself against theft and possible damage as a result of an accident, illegal actions of third parties and damage due to other risks. In auto insurance practice, such contracts are called CASCO contracts (from the Spanish casco - “hull”, “hull”).

OSAGO and CASCO agreements are usually concluded for one year and come into force from the moment the policy is paid for. In accounting, the costs of purchasing MTPL and CASCO policies are recognized as expenses for ordinary activities (clause 5 of PBU 10/99).

At the same time, according to the interpretation of P112 “On the participation of an organization in insurance contracts as an insured”, adopted by the Accounting Development Fund “National non-state accounting regulator “Accounting Methodological Center”” (see https://bmcenter.ru/Files/P112), the purchase of a policy does not result in the occurrence of future expenses in the accounting records of the insured organization.

Payment for the policy by the policyholder is accounted for as an advance payment for services (advances for services), which is recognized as an expense of the organization as insurance services are consumed, i.e., as the insurance period expires. The specified prepayment is reflected in the account for settlements with insurers. Before the expiration of the paid insurance period, the corresponding amounts are reflected in the balance sheet depending on their materiality under an independent item or are included in the aggregate item “Other current assets” or “Other non-current assets” (if paid for a period of more than a year).

To account for settlements with insurers for prepayment amounts in the interpretation of P112, it is recommended to use account 76 “Settlements with various debtors and creditors” subaccount 76-1 “Settlements for property and personal insurance”.

In tax accounting, the cost of an MTPL policy is taken into account when taxing profits within the limits of insurance tariffs (Clause 1, Article 263 of the Tax Code of the Russian Federation).

Costs for CASCO insurance are recognized when taxing profits in the amount of actual costs (subclause 1, clause 1, clause 3, article 263 of the Tax Code of the Russian Federation).

At the same time, insurance premiums under MTPL and CASCO contracts are recognized evenly during the term of the contract - in proportion to the number of calendar days in the reporting period (clause 6 of Article 262 of the Tax Code of the Russian Federation). The costs of paying premiums are included in other expenses associated with production and (or) sales (clauses 2 and 3 of Article 263 of the Tax Code of the Russian Federation).

To account for prepayment amounts under MTPL and CASCO contracts in 1C: Accounting 8, subaccount 76.01.9 “Payments (contributions) for other types of insurance” is intended. Analytical accounting for Subconto 2 in subaccount 76.01.9 is carried out according to items of expenses of future periods, which allows automatic write-off of the amounts recorded in this subaccount according to certain rules, in particular, evenly - in proportion to the number of calendar days in the reporting period.

We will consider the procedure for accounting for the costs of purchasing MTPL and CASCO policies in 1C: Accounting 8 using the following example.

Example1

Let's consider the reflection of these events in the organization's accounting.

1) The transfer of the insurance premium is reflected in the documents Write-off from the current account for the type of transaction Other write-off:

from 01.10.2012 - for the amount of insurance premiums under compulsory motor liability insurance and the first payment under the CASCO agreement;

dated March 30, 2013 - for the amount of the second payment under the CASCO agreement.

In the Payment Decoding section of the document Write-off from the current account form, the following is indicated:

• debit account 76.01.9 “Payments (contributions) for other types of insurance”;
• analytics for the subconto Counterparties and Deferred Expenses.

The description of the deferred items in the reference book Deferred Expenses indicates (Fig. 1):

• Type of RBP - Other;
• Method of recognizing expenses - By calendar days;
• Amount - the amount of the transferred insurance premium;
• Start of write-off and End of write-off - paid insurance period;
• Account and Subconto - account and analytics to which insurance premiums are written off;
• Type of asset - “Other current assets”.

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2) The monthly inclusion of paid insurance premiums in the expenses of the current period in terms of the insurer’s services consumed is carried out when performing the routine operation of closing the month Write-off of future expenses.

To document the amounts included in expenses, it is recommended to create and print out on paper a Statement of Calculation for the transaction (Fig. 2), compiled separately “according to accounting data” and “according to tax accounting data.”

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Posting insurance premiums in accounting

Settlements for such insurance are also carried out on account 76-1. On the date of payment of the insurance premium, the following entry is made:

• D76-1 K51 - insurance premium paid.

At the same time, also, in the case when the contract is concluded for a period of more than one month, costs are written off monthly during the entire term of the contract:

• D20(26) K76-1 - insurance costs are included in costs.

If the contract is concluded for a period of no more than one month, expenses are taken into account as expenses in the month when the contract was concluded or the insurance was paid:

• D20(26) K76-1 - insurance costs are included in costs.

An example of reflecting insurance decided to insure its employees and entered into a contract of voluntary medical insurance for employees from 05/25/2017 to 05/24/2018 (period of 365 days), paying an insurance premium of 25,000.00 rubles.

Accounting for repair costs and damage compensation in case of an accident

During operation, the organization's vehicle may be damaged in an accident. Damage caused to the car in this case can be compensated:

• within the framework of the MTPL agreement by the insurance company of the person responsible for the accident, if the organization did not purchase a CASCO insurance policy and the accident was not caused by its employee;
• within the framework of the CASCO agreement, regardless of who is found to be at fault - an employee of the organization or the owner of another car.

At the same time, under both the MTPL agreement and the CASCO agreement, the insurance company can compensate the amount of damage by means of a monetary payment or, against this payment, organize and partially or fully pay for repairs at a car repair organization chosen by it or the injured party.

When an insurance company pays compensation in monetary terms, it is recognized in accounting as other income (clause 7 of PBU 9/99), and for profit tax purposes it is taken into account as non-operating income (clause 3 of Article 250 of the Tax Code of the Russian Federation). The date of its receipt is considered to be the date of recognition by the insurance company of the amount of compensation for damage (subclause 4, clause 1, article 271 of the Tax Code of the Russian Federation).

The amounts of insurance compensation received upon the occurrence of an insured event are not related to payment for goods, works, services sold, therefore they are not included in the VAT base (letter of the Ministry of Finance of Russia dated December 24, 2010 No. 03-04-05/3-744 and the Federal Tax Service of Russia dated December 29, 2006 No. 14-2-05/ [email protected] ).

We will consider accounting for compensation of damages in cash in “1C: Accounting 8” using the following example.

Example 2

Let's consider the reflection of these events in the organization's accounting.

1) On the date the insurance company recognizes the culprit of the accident as the amount of compensation for damage, the document Operation (accounting and tax accounting) with posting is entered

Debit 76.01.1 “Calculations for property and personal insurance” Credit 91.01 “Other income”

For tax accounting purposes, the amount of compensation is indicated in the resources Amount NU Dt and Amount NU Kt (Fig. 3).

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Analytics for account 76.01.1 - insurance company and basis for calculations (application for compensation of losses). Analytics for account 91.01 - an item for accounting for income and expenses for insured events with the type Other non-operating income (expenses).

2) Receipt of the amount of compensation for damage to the organization’s account is registered with the document Receipt to the current account for the type of transaction Other settlements with counterparties. In the Settlement account field, account 76.01.1 is indicated.

Repair costs are recognized in the general manner provided for in Article 260 of the Tax Code of the Russian Federation, as expenses for the repair of fixed assets.

They are reflected in the implementation period in the amount of actual costs (letter of the Ministry of Finance of Russia dated March 31, 2009 No. 03-03-06/2/70).

VAT deduction on goods, works and services purchased to repair a damaged car is made on a general basis, regardless of the fact that the cost of repair work is compensated by an insurance organization (letters of the Ministry of Finance of Russia dated July 29, 2010 No. 03-07-11/321 and dated April 15. 2010 No. 03-07-08/115).

Let's look at accounting for the cost of car repairs after an accident in 1C: Accounting 8 using an example.

Example 3

Let's consider the reflection of these events in the organization's accounting.

1) On the date of the acceptance certificate of completed car repair work, the document Receipt of goods and services is entered for the Purchase, commission operation.

On the Services tab, the tabular section indicates the work performed, its cost, invoices and analytical features of accounting and tax accounting (Fig. 4).

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On the Invoice tab, specify the details of the invoice received from the contractor, and select the Reflect VAT deduction in the book checkbox.

2) The transfer of payment to the contractor for work performed is reflected in the documents Payment order (to prepare a payment order to the bank) and Write-off from the current account for the Payment to supplier transaction (to reflect the transfer on the accounting accounts).

If the insurance company compensating for the damage itself organizes and pays for the repair of the damaged car to pay compensation, the organization that owns the damaged car does not recognize in accounting and tax accounting either income in the form of insurance compensation (it does not receive it) or expenses in the form of the cost of repairs (paid by the insurer).

Accounting for compensation under compulsory motor liability insurance in 1C Accounting

Accounting for compensation under compulsory motor liability insurance in 1C Accounting

In accounting, payments for compulsory motor liability insurance made by an insurance company are classified as expenses incurred for ordinary types of activities. In tax accounting, such expenses can be taken into account as part of those expenses that are associated with the sale of goods and services.

The 1C Accounting 8.3 reference book contains a detailed article on how to correctly account for insurance payments under MTPL.

The insurance company satisfied the request for compensation and transferred 117 thousand rubles to the account of the Sewing Factory organization, fulfilling its obligations to the injured party.

The management decided to repair the car involved in the accident on its own by contacting an authorized service center.

In order to take into account the accrual of the amount of insurance payment under MTPL in 1C Accounting, you should create a new document “Operation” (see.

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In order to reflect the transfer of the amount of insurance compensation to the account of the company (the injured party), it is necessary to generate a new document - “Receipt of funds to the organization’s current account.”

This is done as follows (see Fig. 2).

Figure 3 shows the result of creating and posting a document.

Accounting for expenses and compensation when liquidating a car after an accident

As a result of an accident, the fact of total or constructive loss of the vehicle may be recorded. Constructive loss is said to occur when the cost of restoring the vehicle exceeds 75 percent of the insured value under the CASCO agreement. Constructive loss is equivalent to the complete loss of property.

If an organization waives its rights to a car, payment of compensation in the event of its total or constructive loss is made in the amount of the full insured amount minus depreciation of the car for the period of validity of the contract that elapsed before the insured event (Clause 5 of Article 10 of the Law of the Russian Federation of November 27, 1992 No. 4015 -1 “On the organization of insurance business in the Russian Federation”).

Insurance compensation in accounting is recognized as other income (clause 7 of PBU 9/99), and for profit tax purposes it is taken into account as non-operating income (clause 3 of Article 250 of the Tax Code of the Russian Federation). The date of its receipt is considered to be the date of recognition by the insurance company of the amount of compensation for damage (subclause 4, clause 1, article 271 of the Tax Code of the Russian Federation).

In “1C: Accounting 8”, calculations for insurance compensation for the total or constructive loss of a car are reflected in the same way as the accounting for calculations for funds for car repairs discussed above (see Example 2).

A car that cannot be restored is written off from accounting and tax records on the basis of an act on the write-off of motor vehicles. The fact of write-off is also noted on the fixed assets inventory card. To stop paying transport tax, the vehicle being written off must be deregistered with the traffic police.

In accounting, the write-off of a car is reflected in the following entries:

Debit 01.09 “Retirement of fixed assets” Credit 01.01 “Fixed assets in the organization” - the book value of the retiring car was transferred to a separate subaccount; Debit 02.01 “Depreciation of fixed assets accounted for on account 01” Credit 01.09 “Disposal of fixed assets” - accumulated depreciation on a retiring car was transferred to a separate subaccount; Debit 91.02 “Other expenses” Credit 01.09 “Disposal of fixed assets” - the residual value of the disposed car is written off as other expenses.

In tax accounting, the residual value and expenses associated with the decommissioning of a vehicle that cannot be restored are included in non-operating expenses (subclause 8, clause 1, article 265 of the Tax Code of the Russian Federation).

In “1C: Accounting 8”, the write-off of a car from accounting and tax records as a result of total or constructive loss is reflected in the document Write-off of OS (Fig. 5). As an analytical indicator, account 91.02 indicates the item of other income and expenses with the type Income (expenses) associated with the liquidation of fixed assets.

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Accounting for expenses and compensation in case of theft (theft) of a car

If the car was insured against theft (theft), then in the event of an insured event, the insurance company must pay the organization insurance compensation in the amount established by the CASCO agreement, but not exceeding the actual (insurable) value of the property (Article 947 of the Tax Code of the Russian Federation).

Insurance compensation in accounting is recognized as other income (clause 7 of PBU 9/99), and for profit tax purposes it is taken into account as non-operating income (clause 3 of Article 250 of the Tax Code of the Russian Federation). The date of its receipt is considered to be the date of recognition by the insurance company of the amount of compensation for damage (subclause 4, clause 1, article 271 of the Tax Code of the Russian Federation).

In “1C: Accounting 8”, calculations for insurance compensation in case of theft (theft) of a car are reflected in the same way as the above-discussed accounting for calculations for funds for car repairs after an accident (see Example 2).

A stolen (stolen) car is subject to write-off from accounting (clause 29 of PBU 6/01), as in the case of an accident, on the basis of a vehicle write-off act. This can be done in the reporting period when the theft occurred based on the inventory, as well as a copy of the resolution to initiate a criminal case. In this case, the residual value, as in the case of an accident, is included in the other expenses of the organization.

For profit tax purposes, the residual value of a stolen (stolen) car is recognized as non-operating expenses, but provided that it was not possible to identify the culprit (subclause 5, clause 2, article 265 of the Tax Code of the Russian Federation).

Thus, the residual value of the car is taken into account as part of the expenses of the reporting (tax) period in which a decision was made to suspend the criminal case on the fact of theft (theft).

To bring accounting and tax accounting closer together, it is recommended to reflect the residual value of the car before assigning it to other expenses as a shortage on account 94 “Losses and shortages from damage to valuables” and, after the suspension of the criminal case, write off as a debit to account 91.02 “Other expenses”.

We will consider writing off a stolen (stolen) car from the register and recognizing expenses in 1C: Accounting 8 using an example.

Example 4

Let's consider the reflection of these events in the organization's accounting.

1) The deregistration of a vehicle based on the results of the inventory is reflected using the document Write-off of fixed assets. The form of the document indicates Expense Account - 94 “Shortages and losses from damage to valuables”, Reason - “Theft (theft)”.

2) The write-off of the residual value of account 94 to account 91.02 “Other expenses” is reflected in the document Operation (accounting and tax accounting) (Fig. 6). In the transaction debit analytics, the item of other income and expenses is indicated with the type Income (expenses) associated with the liquidation of fixed assets and a fixed asset item written off from accounting.

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