Accounting for costs in work in progress, distributed costs and other costs in crop production

If you are not familiar with the first two parts, you can find and read them using the links.

• 1C Accounting 8. Part 1: Setting up accounting parameters.
• 1C Accounting 8. Part 2: Accounting policies.

Income tax payers who are engaged in the production of products, performance of work and provision of production services need to divide production costs in 1C Accounting 8 into direct costs and indirect costs.

Methods for determining direct and indirect production costs in tax accounting of the 1C Accounting 8 program are described in the information register of the same name. The user must independently indicate in it a list of direct production costs in tax accounting 1C. The 1C program interprets everything that is not indicated in this register as indirect production costs.

Using specific examples, we will learn how to determine direct production costs in tax accounting in the 1C Accounting 8.2 program. It is very important that the distribution of direct expenses in 1C is handled by a person who knows accounting and tax accounting.

Direct and indirect production costs

Articles 271-273 of Chapter 25 of the Tax Code of the Russian Federation provide for income tax payers two alternative ways of determining income and expenses. The desired method must be fixed in the accounting policies of the organization.

• Accrual method . It is universal and suitable for all occasions.
• Cash method . Sometimes it is more convenient, but it has a number of limitations.

Payers of income tax are organizations that apply the general taxation system (OSNO). For these organizations, the 1C Accounting 8 program uses only the accrual method.

According to paragraph 1 of Art. 318 of the Tax Code of the Russian Federation, income tax payers who use the accrual method are required to maintain costs for the production and sale of goods (works, services), dividing them into direct and indirect costs. This is explained by different conditions for their recognition in tax accounting, see clause 2 of Art. 318 Tax Code of the Russian Federation.

• Indirect costs . Indirect costs of production and sales incurred in the current reporting (tax) period are fully recognized as expenses in the same tax period. That is, even if there was no sale in the current period, indirect expenses still reduce the taxable profit of this period.
• Direct expenses . Direct expenses refer to expenses of the current reporting (tax) period as products (works, services) are sold, in the cost of which they are taken into account in accordance with Article 319 of this Code. That is, taking into account the balance of work in progress.

An exception may be cases when an organization provides production services. Such taxpayers have the right to attribute the amount of direct expenses incurred in the reporting (tax) period in full to the reduction of income from production and sales of this reporting (tax) period without distribution to the balances of work in progress.

Subscribers to the ITS can find details of the recognition of direct and indirect expenses in the article “Production-related expenses” on the website of the Internet version of the ITS.

The list of direct expenses is not regulated by law. This means that the organization independently determines in its accounting policy the list of direct expenses, but taking into account the provisions of paragraph 1 of Art. 318 Tax Code of the Russian Federation.

• Material costs . Determined in accordance with paragraphs 1 and paragraph 4 of paragraph 1 of Art. 254.
• Labor costs . Expenses for remuneration of personnel involved in the production of goods, performance of work, provision of services, as well as expenses for compulsory pension insurance, used to finance the insurance and funded part of the labor pension for compulsory social insurance in case of temporary disability and in connection with maternity, compulsory medical insurance, compulsory social insurance against industrial accidents and occupational diseases, accrued on the specified amounts of labor costs.
• Depreciation . Amounts of accrued depreciation on fixed assets used in the production of goods, works, and services.

To separate direct and indirect costs in tax accounting in the 1C: Accounting 8 configuration, the information register “Methods for determining direct and indirect production costs in tax accounting” is intended.

But before studying it, open “ENTERPRISE\Chart of Accounts\ Chart of Accounts ” and pay attention to the following points. Those accounts on which tax accounting is maintained are marked with the sign of tax accounting - the presence of a flag in the “NU” column. The cost accounts (20, 23, 25, 26) also have a tax accounting feature. In addition, these accounts have a subaccount “Cost Items”.

In turn, cost items are described in the directory of the same name “Cost Items”. Among the details of this directory there is the attribute “Type of expense”. Its value is used for tax accounting purposes.

If the entire list of cost items could be divided into two non-overlapping lists (direct and indirect cost items), then it would be enough to simply create two corresponding directories and solve the problem of dividing costs into direct and indirect.

However, the difficulty is that the same cost item in some situations may relate to direct costs, in others to indirect costs. For example, a cost item with the expense type “Payroll”. This is a direct expense for remuneration of production personnel. But remuneration of management personnel is an indirect expense.

Accounting for costs in work in progress, distributed costs and other costs in crop production

Organization of primary, analytical and synthetic accounting in crop production Read more: Calculation of the cost of crop production

4 Accounting for costs in work in progress, distributed costs and other costs in crop production

Accounting for costs in work in progress

In crop production, the production process is long-term (sometimes exceeding a calendar year). For certain agricultural crops, expenses are incurred in the reporting year, and products are received only in the next reporting year (winter grain crops, etc.). For this reason, in accounting, costs are differentiated by production cycles that do not coincide with the calendar year: costs of previous years for the current year’s harvest, costs of the current year for the harvest of future years, and costs of the current year for the harvest of the same year.

Expenses for the harvest of future years are taken into account in separate analytical accounts by type of work, since at the time of production for most of them it is not yet known which crops they relate to.

All costs of work in progress in the first year are accounted for in the same items as costs for the current year's crop, in the case where part of the work in progress is included in the costs for the crops of the current year in parts and, therefore, is taken into account over several years, for example , perennial grasses, in subsequent years such costs are taken into account without detail, i.e. complex articles.

The costs of work in progress for crops from the current year's harvest are written off as follows. All expenses for sowing winter crops are transferred for each item separately to the analytical accounts of winter crops for the harvest of the corresponding year. As for work on spring crops next year, it is often not known what crop they will be used for. Therefore, in the spring of next year, after determining the actual sown areas for certain crops, the costs from the analytical accounts of the relevant work are distributed (also item by item) in proportion to the sown areas.

Allocation of work in progress costs

The costs and volume of work in progress are clarified before distribution and the areas of crops lost in winter are identified. Then, those accounting objects are determined to which the costs of work in progress for each type of work should be attributed; to distribute the costs of work in progress, a special calculation is made, where the amounts of distributed costs of work in progress are reflected item by item for the cost accounting objects. For each type of work, the amount of costs per 1 hectare is determined (total and item by item). Then, in accordance with the use of area for crops, costs are distributed. In this way, costs are distributed for autumn plowing, snow retention, application of organic and mineral fertilizers, etc.

For certain types of work in progress for sowing perennial grasses, the costs of liming acidic soils and gypsuming solonetzic soils, other methods of cost distribution are used. The costs of sowing perennial grasses are distributed among the costs of a given year based on the period of use of the grasses in a comprehensive manner, without detailing by item.

The costs of unfinished crop production include work related to liming and gypsuming of soils, carried out using a bank loan and own funds, as well as work on the primary cultivation of reclaimed lands.

Expenses for liming and gypsum are taken into account in a separate analytical account under the following headings: labor costs and contributions for social needs, the cost of lime and gypsum, services of auxiliary production (vehicles), etc. These costs are attributed item by item to the accounting objects for the corresponding crops located on the areas for which the work was carried out, annually in equal shares for 5-7 years.

The costs of primary cultivation of reclaimed lands for crops, improved natural pastures and other lands are taken into account in separate analytical accounts. These include the costs of introducing peat, peat composts and other organic and mineral fertilizers into the soil, including the costs of their extraction; grassing of hayfields and pastures, including the purchase of seeds of perennial grasses, etc. These costs are taken into account as part of work in progress in separate accounts by type of activity and are attributed to the cost of production of cultivated and improved pastures annually in equal shares for 7 years after the commissioning of areas of improved reclaimed land .

Accounting for distributed expenses

Distributable expenses accounted for in separate analytical accounts include depreciation charges for fixed assets used in crop production, costs (deductions) for the repair of fixed assets used in crop production, costs for irrigation, drainage; maintenance of forest strips.

Depreciation charges for fixed assets used in crop production that are subject to distribution are taken into account in a separate analytical account of the same name. This also includes the amounts of accrued depreciation on fixed assets used in crop production on a monthly basis throughout the year: buildings, structures, transmission devices, etc. Accounting for accrued depreciation on this analytical account is carried out separately by groups of fixed assets, for which depreciation is separately distributed. Accordingly, a separate column is allocated in the account for the depreciation of each type of fixed assets.

The recorded depreciation amounts are distributed to cost accounts by crop and type of work using one of the following two methods: the first is the direct assignment method, which is used for highly specialized fixed assets; the second is the method of distributing depreciation over several cost accounting objects in proportion to the volume of work performed and the sowing (harvesting) area. For example, accrued depreciation on granaries and machines for cleaning and drying grain is proportional to the weight of the grain; for buildings for storing fertilizers and machines for applying them - in proportion to the mass of fertilizers, etc.

The basis for the distribution of depreciation is the statement for the distribution of depreciation for fixed assets of the crop production industry (form No. 110-APK). In it, for each type of fixed assets, in accordance with the data of the analytical account, the amount of depreciation, the base for distribution are indicated, and the depreciation amounts are distributed to specific cost accounting objects. During the year, amounts may be included in standard terms with adjustments to actual amounts at the end of the year.

Costs (deductions) for the repair of fixed assets used in crop production that are subject to distribution are also taken into account in a separate analytical account with the same name. The procedure for accounting and distributing these amounts is the same as for depreciation and amortization.

Irrigation costs subject to distribution. All irrigation costs that can be directly charged to crop cost accounts (direct costs) are written off to these accounts. Such expenses include irrigation costs, current layout of the area, etc. At the same time, a significant part of irrigation costs and water supply costs cannot be attributed directly to the accounts of crops cultivated on irrigated lands (distributable costs). Therefore, during the year, these costs are taken into account in the analytical account “Irrigation costs subject to irrigation.”

The following expenses are included in this analytical account item by item: remuneration of workers involved in servicing the irrigation network; contributions to social and health insurance; petroleum products for the operation of engines used in the operation of irrigation structures; depreciation and costs (deductions) for repairs of fixed assets used for irrigation; other basic costs. General production and general economic expenses, as well as the installation of a capital irrigation network, are not included in this account.

At the end of the year, the costs recorded in this analytical account are distributed to cost accounting objects for irrigated crops and types of work. The distribution is made in proportion to hectares, item by item, with the inclusion in the corresponding items of cost accounting objects in the context of crops and types of work (wages, fuel, etc.). If there are significant amounts of expenses during the year, they are written off at the standard amount with an adjustment at the end of the year to the actual amount.

Thus, the total amount of irrigation costs for each accounting object is composed of the sum of irrigation costs allocated directly and distributed costs written off at the end of the year.

Accounting for drainage costs subject to distribution is constructed in approximately the same order as accounting for irrigation costs. Costs that can be directly attributed to cost accounts by crop and type of work (direct costs) are written off directly to the corresponding cost accounting objects.

At the end of the year, the expenses recorded in this analytical account are distributed item by item to crops in proportion to the sown areas located on drained lands. If there are significant amounts of expenses during the year, they are written off at the standard amount with an adjustment at the end of the year to the actual amount.

The analytical account “Maintenance of forest shelterbelts” takes into account the operating costs of maintaining forest shelterbelts: thinning, cleaning, pest and disease control, etc. During the year, the costs recorded in the account, minus capitalized firewood and other used by-products of forest belts, are written off to the analytical accounts of crops under the influence of shelterbelts, in proportion to the sown areas, and are charged to the item “Costs of maintaining fixed assets.” The costs of planting and cultivating forest strips before they are put into operation are classified as capital investments and are taken into account on account 08 “Investments in non-current assets”.

Cost accounting for feed production

A significant part of the crops grown in the crop production industry is used for feed purposes. In accordance with the current procedure for accounting for costs, subaccount 1 “Crop production” takes into account not only the production of these products, but also their processing to bring them to a state suitable for feeding to livestock. For this purpose, analytical accounts “Production of silage”, “Production of haylage”, “Production of grass meal” are opened. When organizing special workshops on the farm for the industrial production of mixed feed, accounting is kept on subaccount 3 “Industrial production”. Let's look at the accounting procedure for each of these accounts.

The debit of the “Silage Preparation” account takes into account the costs of ensiling green mass and other agricultural products, including the following work: cleaning and preparing trenches and other silo structures for receiving silage, covering trenches and other work. Accordingly, the following expenses are included in this account: wages, contributions to social and health insurance and to the pension fund of workers employed in silage; the cost of petroleum products used for the engines of silage cutters; the cost of electricity used for silage needs; depreciation charges and repair costs for silo structures, silage cutters and other equipment used for silage; insurance payments; auxiliary production services; other basic costs. The cost of green mass used for ensiling and other components (tops, straw, chaff, etc.) is also written off to this account.

Using the credit of the account, the silage is capitalized (after the established deadlines for fermentation) in correspondence with account 10 “Materials”, subaccount 7 “Feed, seeds and planting material”, estimated at the planned cost. At the end of the year, the actual cost of the silo is calculated and the planned cost is brought to the actual cost.

When laying silage from different crops on a farm, cost accounting and cost calculation are carried out separately for each crop (accordingly, in this case, several analytical accounts are opened).

Accounting for costs and output of products under the account “Procurement of haylage” is constructed similarly to the account for the preparation of silage. The debit takes into account the costs of haylage production: cleaning haylage towers (trenches) and preparing them for receiving haylage mass, loading, covering and sealing the towers. Accordingly, this includes: wages, contributions to social, health insurance and the pension fund, the quantity and cost of green mass, depreciation and costs (deductions) for the repair of haylage structures, the cost of auxiliary production services, and other basic costs. Under the loan, finished products are capitalized - haylage at the planned cost with adjustment at the end of the year to the actual cost.

The account “Production of herbal flour” takes into account the costs of preparing vitamin-herbal flour (cutting), as a rule, without organizing permanent industrial production. The following costs are debited to the account: wages of workers, contributions to social, health insurance and the pension fund, the cost of green mass and added components, the amount of accrued depreciation and the cost of repairing units for preparing grass meal, electricity supply, the cost of consumed solid fuel and gas for drying green mass, the cost of bags and other materials, insurance payments, and other basic costs. Under the loan, finished products are capitalized at planned cost with adjustment at the end of the year to actual cost.

When organizing industrial production on stationary installations, accounting is kept on subaccount 3 “Industrial production”.

Cost accounting for other objects

Accounting for post-harvest processing costs. For this object, you can keep track of costs related only to the main products: for grain crops - for grain, for sunflower - for oil seeds, for beets - for roots, etc., or only for one type of related product. The costs of post-harvest processing of products are caused by the following work: drying and cleaning grain or other types of products, sorting products, bringing them to the required marketable conditions, etc. Accordingly, these analytical accounts can be opened for each cost accounting object for crops: post-harvest processing of winter wheat, winter rye, etc. With such accounting, at the end of the year, the data from these accounts, together with the costs distributed in accordance with the standards for the main products from cost accounting objects by crop, are used to calculate the cost of the main products - grain, oilseeds, beet roots, etc. Costs are recorded on these accounts during the year according to the following items: wages of workers engaged in refining products, with deductions for social needs, the cost of fuel, electricity, the amount of depreciation and costs (deductions) for the repair of fixed assets, the cost of services of auxiliary production, other main costs. The use of such analytical accounts increases the accuracy of cost calculations. But it is advisable to do this only if the costs are significant enough.

Similarly, analytical accounts are opened for separate accounting of costs related to by-products: procurement of straw (chaff), tops, corn stalks, sunflowers, cabbage leaves, etc.

In individual farms, the “Crop Growing” subaccount may also include other expenses, for example, for the procurement of hay (straw) on the side. To do this, open a separate analytical account “Procurement of hay (straw) on the side”, on which all expenses associated with the procurement and delivery of hay or straw (wages, vehicle services, loading and unloading operations, etc.) are recorded based on the recorded actual costs and the amount of harvested hay or straw determine the actual cost. The harvested hay (straw) is credited to the debit of account 10 “Materials”, subaccount 7 “Feed, seeds and planting material” (analytical account “Purchased straw”), from the credit of account 20, subaccount 1.

Organization of primary, analytical and synthetic accounting in crop production Read more: Calculation of the cost of crop production

Information about the work “Accounting for costs, output and its cost in crop production in the agricultural production complex “Poltavsky” of the Poltava district of the Omsk region”

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Register of information “Methods for determining direct and indirect production costs in tax accounting”

We have already noted above that to resolve this problem, a periodic register of information “Methods for determining direct and indirect production costs in tax accounting” has been introduced into the configuration.

It is not uncommon to hear the following phrase. This register contains a list of direct expenses. All costs that are not described in it are indirect costs. This is not entirely true. It does not contain a list of direct expenses, but a list of rules (conditions) for determining direct expenses. Each entry is a condition. If at least one condition described in the register is met for an expense, then such expense is recognized as a direct expense in the program. For those expenses for which none of the conditions are met, they are indirect expenses.

Often entries in this register are called patterns or masks. It is possible that all this is not very clear yet. So let's take it in order.

The organization independently approves the list of direct expenses in its accounting policies. Therefore, it is best to register it through the information register form “Accounting Policies of Organizations”. Go to the “Income Tax” tab and click on the “Indicate a list of direct expenses” button.

If for a given organization the information register “Methods for determining direct and indirect production costs in tax accounting” does not yet contain a single entry, then the program will offer to fill it out automatically.

You don’t have to think long about choosing a button. After approximately 20 seconds, the program will open the register for manual generation of the necessary entries in it. In principle, you can close it and click on the “Specify list of direct expenses” button again.

Don’t be surprised if, when you open this register using the command “OPERATIONS \ Information Register \ Methods for determining direct and indirect production costs in tax accounting,” the program does not prompt you to fill it out. In this mode, it doesn't really offer to fill it out.

After clicking on the “Yes” button, the register will be filled with the following entries.

Each entry in this register represents a condition for recognizing an expense as a direct expense. The actual division of expenses in tax accounting into direct and indirect is made at the end of the month by the regulatory document “Closing accounts (20, 23, 25, 26).”

Using the example of the 1st entry, let’s see how the document “Closing accounts (20, 23, 25, 26)” “reasons” to recognize the expense as direct or indirect. In a simplified way, we can distinguish the following stages of “making” a decision.

• 1st step . For the current month (for example, March 2012), for the organization “Trading house “Complex”, in the accounting register “Journal of entries (accounting and tax accounting)” the document finds all records (accounting entries) of type 20.01\69.11.
• 2nd step . Among the found records, only those whose date is not earlier than the date of the template in the register “Methods for determining direct and indirect production costs in tax accounting” remain for further analysis. In our example, this is 01/01/2012.
• 3rd step . Since the “Division” attribute is not specified in the register template, the entries 20.01\69.11 made in any division of the organization are considered below.
• 4th step . The item “Cost Item” is also not filled in, but this does not mean that any cost items are being considered. Only those cost items that have the value “Other expenses” indicated in the “Type of expense” attribute are taken into account. Why is that? Yes, because in the entry in question, in the “Type of expenses NU” detail, the value “Other expenses” is indicated.

Thus, if the entry 20.01\69.11 made in accounting satisfies all the listed conditions, then the program will classify its amount as direct expenses.

If an expense is detected in accounting for which no suitable template is found in this register, then in tax accounting this expense is recognized as indirect and its program writes it off as a debit to the corresponding subaccount of account 90.08 “Management expenses”.

Now let’s take a closer look at the details of the information register “Methods for determining direct and indirect production costs in tax accounting.” It contains two groups of details: Mandatory and Additional.

Required details.

• Date . Here we indicate the date from which this register entry is valid. If over time the accounting policy for the list of direct expenses changes, then it will be necessary to enter new entries with new dates of their activity.
• Organization . Each organization independently determines its own list of direct expenses. Since direct expenses are stored in this register for all organizations, for each entry it is necessary to indicate its affiliation with a particular organization.
• Type of expenses in NU . Type of consumption in accordance with the classifications in paragraph 1 of Art. 318 Tax Code of the Russian Federation. The choice of expense type in NU limits the list of possible cost items. For this record, only those cost items can be considered that have the same value indicated in the “Type of expense” attribute as in the “Type of expense in NU” attribute.

Additional (optional) details.

• Division . We indicate the division for which, in accordance with the adopted accounting policy, the costs are direct. Typically these are production units. If a department is not specified, then costs for all departments are considered.
• Account Dt . If necessary, you can specify any of 4 cost accounts: 20, 23, 25 or 26. If the account is not specified, then any of these accounts is assumed by default.
• Kt account . If necessary, you can indicate any account that corresponds in debit with the cost account in accordance with the Instructions for using the Chart of Accounts (Order 94n).
• Cost item . The program will allow you to indicate only that cost item for which the value of the “Type of expense” attribute coincides with the value of the attribute “Type of expense in NU” in the information register in question.

It is very important to understand that until the end of the month, the organization’s production costs are not divided into direct and indirect costs. In accordance with the settings of the Chart of Accounts, they are reflected as expenses at the time of registration of a business transaction in accounting (AC) and in tax accounting (TA).

It is equally important to understand, depending on what settings, certain postings occur in the control unit and in the control unit. For clarity, consider the following example. Let the document “Request-invoice” write off materials to account 26 “General business expenses”. Let also, for the sake of simplicity, in the information register “Methods for determining direct and indirect production costs in tax accounting” there is not a single entry. That is, all expenses in tax accounting are recognized as indirect. After closing the month, depending on the accounting policy settings, we will see the following transactions.

Option 1: The “Direct costing method” flag is cleared.

• BU: 26\10.01 , the posting is generated by the “Request-invoice” document in accordance with the settings of the information register “Item Accounting Accounts”.
• NU: 26\10.01 , the posting is generated by the document “Request-invoice” in accordance with the settings of the information register “Item Accounting Accounts” and the presence of the sign of maintaining NU on account 26 “General expenses” and account 10.01 “Raw materials and materials”.
• NU: 90.08.1\26 , the posting is generated by the document “Closing accounts (20, 23, 25, 26). In our setting, all costs are indirect.

Pay attention to the last posting, 90.08.1\26. It has nothing to do with the state of the “By direct costing” flag. It is due to the fact that there is not a single entry in the information register “Methods for determining direct and indirect production costs in tax accounting.” This means that all expenses in NU are recognized as indirect and are written off at the end of the month to account 90.08.1.

Option 1: The “By direct costing method” flag is set.

• BU: 26\10.01 , the posting is generated by the “Request-invoice” document in accordance with the settings of the information register “Item Accounting Accounts”.
• BU: 90.08.1\26 , the posting is generated by the document “Closing accounts (20, 23, 25, 26), if the flag “By the direct costing method” is set.
• NU: 26\10.01 , the posting is generated by the document “Request-invoice” in accordance with the settings of the information register “Item Accounting Accounts” and the presence of the sign of maintaining NU on account 26 “General expenses” and account 10.01 “Raw materials and materials”.
• NU: 90.08.1\26 , the posting is generated by the document “Closing accounts (20, 23, 25, 26). In our setting, all costs are indirect.

From the analysis of this example, attention should be paid to the following point.

The state of the flag “By the direct costing method” affects the formation of transactions only in accounting when closing the month. It has nothing to do with tax accounting

In tax accounting, the write-off of expenses as cost or administrative expenses is determined by their nature. Direct expenses at the end of the month are written off from expense accounts to the debit of account 90.02.1 “Revenue from activities with the main taxation system.”

On the contrary, indirect expenses when closing the month are directly debited to account 90.08.1 “Administrative expenses for activities with the main taxation system.”

Work in progress in accounting

The amount of work in progress must be indicated in the accounting records, for which this asset is assessed using the method established in the company’s accounting policy. For example, it can consist of:

• planned or actual production cost;
• direct costs;
• cost of raw materials and inventory materials used.

If an enterprise specializes in serial production of products, any of the listed accounting methods is suitable for it; if it specializes in individual production, only the method of actual costs is suitable.

In what account is work in progress recorded? To account for refineries, they use the main production account - 20, the debit of which combines all expenses, for example, from the credit of accounts 02, 10, 25, 26, 60, 69, 70, etc. When producing finished products, from the credit account. 20 write off their cost as a debit to accounts 40, 43, 90.

Debit balance 20 denotes the amount of production costs that have not yet reached the finished product (FP) stage, or the amount of expenses for work not accepted by the customer. This is the cost of the WIP.

But not only the count. 20 forms the company's WIP. When using additional farms that provide and support the main production process, costs can be reflected in the debit of the account. 23 “Auxiliary production” and 29 “Service facilities”, and the cost of finished products is written off from the credit of these accounts.

When directly accounting for costs, the cost price includes all expenses directly aimed at the production of objects, including WIP objects. When taking into account full costs, account 20 combines all expenses - direct and indirect (general production costs). The full cost method is more common. Let us give an example of the formation of accounting records for the formation of the cost of work in progress using this method.

Analysis of direct and indirect production costs

To analyze direct and indirect costs of production (work, services), ordinary standard accounting reports are suitable. It is only important to remember the following.

The division into direct and indirect expenses is carried out by the regulatory document “Closing accounts (20, 23, 25, 26)”. Therefore, information about expenses in tax accounting in standard accounting reports can only be obtained after posting this document. We will focus on specialized reports.

Report “Register of accounting for production costs”.

This report can be opened using the command “REPORTS\Tax accounting registers for income tax\ Production expenses accounting register ”. Depending on the value of the “Type of expenses” attribute, it generates a list of direct or indirect expenses.

Let us immediately note that the list of direct expenses in this report is only potential direct expenses for now. Some of them will become so only after implementation. Remember “direct expenses relate to the expenses of the current reporting (tax) period as products (works, services) are sold ...”, Art. 318 Tax Code of the Russian Federation.

Indirect expenses in tax accounting are recognized as they arise. That is, there is no need to wait for the products to be sold. Their list can be seen if you indicate “Indirect expenses” in the “Type of expenses” detail.

The report “Register of accounting for production costs” can be generated both before and after the regulatory document “Closing accounts (20, 23, 25. 26”).

Report “Analysis of the state of tax accounting for income tax.”

After completing the document “Closing accounts (20, 23, 25. 26,” the data from the report “REPORTS \ Analysis of the state of tax accounting for income tax " becomes relevant. It allows you to analyze direct and indirect taxes that went to reduce the tax base for income tax .

The report can be generated only if there were income, or more precisely sales, for the specified period.

Click on the "Expenses" section. A form will open in which you can see the amounts of direct and indirect expenses recognized in tax accounting.

Let's analyze it. And so, the report shows that the program recognized direct expenses in the amount of 30,720 rubles. However, we saw above that direct expenses should be twice as much - 61,440 rubles. The reason is that we used exactly two chairs worth of materials for production. They also released two chairs. But they sold one chair. And direct costs, as we remember, are accepted as products are sold.

You can further drill down into the report data by clicking on the appropriate accounting sections. But we'll move on to other reports.

Help-calculation “Product cost”.

This report can be opened using the command “REPORTS\References-calculations\ Cost of products ”. It allows you to display the actual cost of production, both in accounting and tax accounting.

The printed form of the report is an accounting document. It approves the distribution of production costs into the cost of manufactured products and the cost of services provided in the month the report is generated.

Help-calculation "Calculation".

This report can be opened using the command “REPORTS\Calculation references\ Calculation ”. It allows you to display the composition of expenses that formed the actual cost of production, both in accounting and tax accounting.

The printed form of the report is an accounting document. It approves the composition, quantitative and monetary characteristics of the costs for the production of manufactured products and the provision of production services in the month the report is generated.