ACCOUNTING FOR RAGS RECEIVED AS A RESULT OF WRITING OFF SOFT INVENTORY

In institutions and in production, various types of equipment are used, each of which has its own characteristics of operation and accounting. In some types of institutions, soft equipment is the most common.

In the article we will look at what assets belong to soft inventory, what are the nuances of its use and write-off, as well as the norms of use.

Is it necessary to disinfect soft equipment in health resorts and hotels during the coronavirus epidemic?

Soft equipment according to instructions

Accountants need to know exactly which inventory items are classified as soft inventory because this category of assets has special accounting rules. Not all items that have a soft feel are considered soft inventory in the accounting sense.

The procedure for classifying assets as soft inventory is regulated by the Instructions for the application of the Unified Chart of Accounts for state authorities, local self-government, management of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, approved by Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n v p .118.

Soft inventory is a material stock of ready-to-use items that are used for a relatively long time in direct contact with the human body. The instructions precisely define which assets should be considered soft inventory:

• everything related to underwear (shirts, pajamas, dressing gowns, etc.);
• bedding items (pillowcases, duvet covers, sheets, mattress covers, bedspreads);
• bedding (mattresses, blankets, pillows, sleeping bags, etc.);
• clothing, workwear, uniforms, uniforms (all types and items of clothing);
• shoes, including specialized ones (all types of shoes);
• sportswear and shoes;
• material property.

NOTE! “Special clothing” includes, in addition to the actual items of clothing and footwear, also protective equipment: respirators, helmets, goggles, etc.

Soft inventory items are mainly ordered from suppliers or, if the base allows, they can be manufactured by the institution itself.

Soft equipment is present in almost all educational institutions: kindergartens (homes), schools (boarding schools), vocational schools, secondary specialized and higher educational institutions.

This article examines what kind of property used in the activities of these institutions should be classified as soft inventory, how its receipt, movement and disposal are reflected in the accounting.

General characteristics of soft equipment

According to clause 4 of the Instructions for accounting of individual items as part of working capital by budgetary organizations, approved by Decree of the Ministry of Finance dated April 1, 2004 No. 63 (hereinafter referred to as Instruction No. 63), the following groups of material assets belong to soft inventory:

1) linen (shirts, chemises, dressing gowns, etc.);

2) bed linen and accessories (mattresses, pillows, blankets, sheets, duvet covers, pillowcases, bedspreads, sleeping bags, towels, etc.);

3) clothing and uniforms, including workwear (suits, coats, raincoats, short fur coats, dresses, sweaters, skirts, jackets, trousers, etc.);

4) footwear, including special ones (boots, boots, sandals, felt boots, etc.);

5) sportswear and footwear (suits, boots, etc.).

The entire list above is also relevant for educational institutions. Bed linen and accessories are available for use by kindergartens, boarding schools, and dormitories of educational institutions.

Students and pupils of educational institutions who are fully supported by the state are provided with linen, clothing and shoes.

The standards for providing such children with clothing, shoes, soft equipment and other essential items, together with the Regulations on the conditions and procedure for providing state support, were approved by Resolution of the Council of Ministers of the Republic of Belarus dated July 6, 2006 No. 840.

Accounting for sportswear and footwear is most relevant for educational organizations with a sports focus.

The presence of special clothing and footwear, as well as personal protective equipment (hereinafter referred to as PPE) is typical for any institution.

Model industry standards for the free distribution of personal protective equipment to employees employed in educational organizations were approved by Resolution of the Ministry of Labor and Social Protection dated July 28, 2009 No. 93.

It should be taken into account that soft inventory items are subject to marking, which is carried out by a financially responsible person in the presence of the head of the institution and an accounting employee with a special stamp indelible paint without damaging the appearance of the item, indicating the name of the institution. A note about the marking made is made on the receipt document signed by the indicated persons (part two, paragraph 4 of Instruction No. 63).

When items are released for use, additional marking is carried out indicating the year and month of their release from the warehouse into operation. Marking stamps must be kept by the head of the institution or his deputy or the chief accountant or his deputy (parts three and four of clause 4 of Instruction No. 63).

General guidelines for accounting for soft inventory

In accordance with part one of clause 4, part one of clause 5 of Instruction No. 63, soft inventory is accounted for as a separate item as part of working capital in subaccount 072 “Linen, bedding, clothing and shoes in the warehouse”, if it is in the warehouse and subaccount 073 “Linen, bedding, clothing and footwear in use” after its transfer from the warehouse to operation.

Expenses for the purchase and production of linen, clothing and shoes, incl. sportswear, uniforms, tableware and bedding, curtains (blinds), special (protective) clothing and shoes in accordance with clause. 44.3.2 clause 44 of the Instructions on the procedure for applying the budget classification of the Republic of Belarus, approved by Decree of the Ministry of Finance dated December 31, 2008 No. 208, is carried out according to expense element 1 10 03 03 “Soft equipment and uniforms” of subarticle 1 10 03 00 “Purchase of supplies and consumables” materials."

Soft inventory, like all individual items, is accepted for accounting at original cost.

Let us remind you that according to part four of paragraph 1 of Instruction No. 63, the initial cost of individual items purchased for a fee is the actual expenses. They include amounts paid in accordance with the contract to the supplier (seller), as well as other amounts associated with their acquisition.

The initial cost of individual items when manufactured by the institution itself is determined based on the costs associated with the production of these assets. This assessment method should be fixed in the accounting policy, since it is not established in Instruction No. 63.

The basis for accepting individual items for accounting is the primary accounting document (bill of lading, act, receipt order for acceptance of valuables and other documents confirming the fact of receipt). Based on these same documents, an entry is made in the accounting registers on the date when the values ​​are received (part three, clause 2 of Instruction No. 63).

If the quantity and quality of individual items do not correspond to the accompanying document, a commission appointed by the head of the institution draws up a goods acceptance certificate form 429, which is the legal basis for making claims to the sender (supplier).

The form of the goods acceptance certificate is not established by law. The list of information that is reflected in the acceptance certificate is contained in clause 40 of the Regulations on the acceptance of goods by quantity and quality, approved by Resolution of the Council of Ministers of the Republic of Belarus dated September 3, 2008 No. 1290.

Soft inventory is taken into account by materially responsible persons in the book of warehouse accounting of material assets, form M-17, by name, quantity, divided into the groups indicated above.

Analytical accounting of soft inventory, both in subaccount 072 “Linen, bedding, clothing and shoes in warehouse”, and in subaccount 073 “Linen, bedding, clothing and shoes in operation”, is maintained in accounting by name, quantity, cost, groups and financially responsible persons in the book of quantitative and total accounting of material assets of form 296 (on cards of quantitative and total accounting of material assets of form 296A, which are registered in the register of cards of form 279) or on loose sheets of form 402 to the inventory list (matching sheet) of form 401.

Registers of form M-17, 296, 296A, 279 are respectively approved in appendices 21,26,30,36 to the resolution of the Ministry of Finance dated 02/08/2005 No. 15 “On approval of the Instructions on the procedure for organizing accounting by budgetary organizations and centralized accounting departments serving budgetary organizations” (hereinafter referred to as Resolution No. 15). The inventory list (matching sheet) of Form 401 is given in Appendix 5 to the Instructions for Inventory of Assets and Liabilities, approved by Resolution of the Ministry of Finance dated November 30, 2007 No. 180.

Let's consider the correspondence of invoices for registration of purchased soft equipment.

Example

An educational institution purchases bedding in the amount of 10,500 thousand rubles. (including VAT 1,750 thousand rubles).

Accounting option 1: payment was made from budget funds.

Accounting option 2: payment was made from extra-budgetary funds.

Internal movement of soft equipment

According to part seven of clause 2 of Instruction No. 63, the movement of items (including soft equipment) within an institution between structural units or financially responsible persons is formalized by an invoice (request) of form 434.

In institutions that have a contingent provided in accordance with the law with clothing, shoes, and hats, their issuance is reflected in individual cards of form 452. For the purpose of control, when issuing cards to a financially responsible person, they are registered in the book-register of individual cards of form 453 ( appendices 42, 43 to resolution No. 15).

The issuance of personal protective equipment to employees can be carried out according to the list of issuance of special clothing, safety shoes and safety devices. Such issuance is recorded in the personal PPE registration card in the form in accordance with Appendix 2 to the Instructions on the procedure for providing workers with personal protective equipment, approved by Resolution of the Ministry of Labor and Social Protection of December 30, 2008 No. 209 (hereinafter referred to as Instruction No. 209). It indicates the norms of issuance, the standard period of use (if any), the number of material assets issued.

It is allowed to keep PPE record cards on electronic media. In this case, the issuance of PPE must be necessarily confirmed by the signature of the person receiving the PPE in an accounting document (statement, etc.) (part two of clause 51 of Instruction No. 209).

The transfer of material assets for use for economic, scientific and educational purposes, as well as special clothing for short-term use worth up to one basic amount (mittens, gloves, etc.) is documented in the statement of issue of materials for the needs of the institution, form 410.

PPE is subject to mandatory return at the end of the wearing period, upon dismissal or transfer to another job for which the issued special equipment is not provided for by the standards (clause 30 of Instruction No. 209).

The forms of such primary accounting documents as an invoice (demand), a statement of issue of materials for the needs of the institution, a statement of issue of work clothes, safety shoes and safety devices are not approved by law. The institution has the right to independently develop them and approve them in its accounting policies. When developing these forms, one should take into account the mandatory information that must be contained in the primary accounting document (Article 10 of the Law of the Republic of Belarus dated July 12, 2013 No. 57-Z “On Accounting and Reporting” (hereinafter referred to as Law No. 57-Z)).

Let's look at the example of transferring soft inventory from a warehouse to operation.

Example

Using the condition of example 1, we assume that the bedding received at the warehouse of the educational institution according to the invoice (request) is put into operation in full.

Write-off of soft inventory

The write-off of linen, bedding, clothing and shoes that have become unusable is carried out taking into account the service life approved by ministries and other government bodies for their system (part two of clause 5 of Instruction No. 63).

To reflect the disposal of soft inventory, as well as other items, in accounting, a write-off act is used.

The form of the write-off act is not approved by law. According to Art. 10 of Law No. 57-Z, an institution has the right to develop it independently and approve it in its accounting policy.

Accounting for business transactions on the disposal of individual items is kept in the cumulative statement on the disposal and movement of individual items as part of working capital, Form 438 (memorial order 10) (Appendix 9 to Resolution No. 15).

It should be recalled that when writing off soft inventory, secondary raw materials (rags) may be formed, which must be accepted for accounting. These raw materials are used for the needs of the organization or handed over to procurement organizations. In both cases, rags are included in inventory at actual cost. To account for it, we can recommend using subaccount 063 “Household materials and office supplies” or 067 “Other materials”.

Let's give an example of writing off soft equipment that has become unusable.

Example

Using the conditions of examples 1 and 2, we assume that the soft equipment transferred to operation has become unusable. Based on the write-off act, the institution reflects its disposal and receives rags in the amount of 250 thousand rubles.

Natalya Pleshkevich, chief accountant of a budget organization

Not everything is soft and soft to the touch.

The key sign of classifying an asset as soft inventory is its accounting affiliation, determined by regulations, and not the actual feeling of softness. Accountants should not classify items into this category without reference to the Instructions, which clearly identify all types of inventory.

Often, by mistake, supplies that are not soft inventory are listed as soft inventory:

1. Sewing products : tablecloths, curtains, drapes, napkins, towels, rugs, etc. These items are not mentioned in the said regulatory act; they cannot be classified into any of the categories presented there.
2. Raw materials for soft equipment : fabric, fittings, foam rubber, lining materials. Soft inventory is not raw materials, but always finished products.
3. Small personal items : handkerchiefs, toothbrushes, hair ties, etc. They cannot serve as soft equipment, since their service life is relatively short - less than a year.
4. Rags - soft equipment turns into it after losing its suitability for use, but it itself is not such and cannot be written off as soft equipment.
5. Separate "soft" items . For example, a backpack worn when working at height cannot be classified as soft equipment, because it does not provide individual protection, unlike a safety belt.

Another type of error is the failure to include relatively “hard” items in this type of asset, which in fact should be considered soft inventory, for example, helmets, hard hats, gas masks, etc.

Industrial and household equipment

Management usually does not know or even think about what is included in the inventory and household supplies of a large enterprise. And it is not surprising, because in a fairly large company this category of positions amounts to tens of thousands - and these are just names, and there are even more copies to be accounted for.

Important! Write-off acts must be drawn up separately for different types of household supplies and equipment.

We purchased a portable metal ladder costing 12,500 rubles. (without VAT). Is it the main tool? If so, what depreciation group can it be classified into? Let's remember what assets are classified as fixed assets. Property is accepted for accounting purposes as a fixed asset if the following conditions are simultaneously met (clause.

It would not be amiss to look at the Accounting Rules, where in paragraph 4 of subparagraph b the rules for reflecting the above-mentioned items are given in outline. The attention of accountants is also drawn here to the fact that types of production equipment such as OS should be used for more than 1 year.

Standards for soft equipment

Decree of the Government of the Russian Federation of November 7, 2005 No. 659 substantiates the standards for the use of soft equipment for children in full state support (boarding schools). Letter No. 164-M of the Ministry of Education of the Russian Federation dated September 22, 1993 contains similar standards for kindergartens, schools, vocational schools, etc. educational institutions. According to these standards, the period of use of the issued item does not exceed 1-2 years, then it is written off from the balance sheet, but if the product is not worn out, it can remain in personal use along with the new, freshly issued one.

Sample soft inventory accounting card

Subtleties of “soft” accounting

There are some fundamental points related to taking into account and writing off soft inventory items:

1. Dismantling before registration . Many items from the soft inventory list are purchased not one at a time, but in sets; for example, bed linen most often includes a sheet, duvet cover and one or two pillowcases. It would be a mistake to capitalize this inventory as a single accounting object, because the items included in it are not related to each other. The accountant must evaluate each item separately, recording the cost in the receipt order: the total amount of all items will be the cost of the set.
2. Labeling . It is applied only to soft equipment, as stated in paragraph 118 of the Instructions. Each registered item must be marked with a stamp and the name of the institution, made with indelible paint. Marking is carried out by financially responsible persons, and the manager (or his deputy) and an accountant must be present. You should try not to spoil the appearance of the product too much.
3. The accounting register is the inventory item itself. Also a unique feature of soft goods. When an item is issued from the warehouse for use, it is additionally marked with the date of issue (month and year).

IMPORTANT! The stamp used for marking is kept by management.

"Primary" for soft equipment

IMPORTANT! A sample of filling out the act of writing off soft inventory from ConsultantPlus is available at the link

To justify this type of inventory, accounting provides for the following types of documentation (based on Order No. 52n):

• receipt order for acceptance of non-financial assets (upon entry onto the balance sheet);
• shipping documentation - if it is properly executed, it is not necessary to issue a receipt order, unless disassembly is required;
• an acceptance certificate is issued if the actual quantity of inventory does not correspond to the documented quantity;
• cards for quantitative accounting of material inventories;
• invoice requirements – to account for the movement of soft inventory within the organization;
• property issuance book – records the issuance and return of soft equipment (it indicates the norms, standard service life and number of units issued);
• write-off act – reflects the disposal of soft inventory.

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Accounts for soft inventory accounting

To maintain accounting for this type of property, a special account 105 00 “Material reserves” is provided. This type of inventory can be classified as particularly valuable property, taken into account in the account 0 105 25 000, or simply as movable property - for this there is an account 0 105 35 000.

Accounting entries for receipts

Accounting for soft inventory goes through the following balance sheet transactions:

• debit 0 105 25 340 or 0 105 35 340, credit 0 302 34 730 or 0 208 34 660 – soft inventory purchased from a supplier;
• debit 0 105 25 340 or 0 105 35 340, credit 0 304 04 340 – soft inventory was received as part of the organization’s supply;
• debit 0 105 25 340 or 0 105 35 340, credit 0 401 10 180 – soft inventory was received free of charge;
• debit 0 106 24 340, credit 0 302 34 730 – formation of the cost of soft inventory in the delivery amount;
• debit 0 105 25 340 or 0 105 35 340, credit 0 106 24 340 or 0 106 34 340 - soft inventory is accepted for accounting at the formed value.

ATTENTION! If soft equipment is manufactured in the institution itself from its own materials, it is carried out in the same way as purchasing from a supplier; in addition, materials are written off and manufacturers are paid for labor.

Accounting entries for write-offs

Soft inventory can be written off due to:

• with wear and tear – debit 0 401 10 172;
• disposal for other reasons (theft, identification of shortages, etc.) – debit 0 401 10 172;
• with a state of disrepair due to external factors (accidents, disasters, natural disasters, etc.) - debit 0 401 20 273.

ATTENTION! Each type of disposal is recorded from a different debit account, the credit will be the same - 0 105 25 440 or 0 105 35 440.

If, as a result of writing off worn-out soft equipment, rags are obtained that will be used, it must be assessed and capitalized: debit 2,105 36,340 “Increase in the value of other material inventories - other movable property of the institution.”

Cleaning equipment labeling storage rules of use

SANPIN 2.1.3. 2630 – 10 established sanitary and epidemiological standards for enterprises. They relate to the organization of work of medical organizations. Requirements for cleaning equipment are clearly prescribed. Let's take a look at how such items should be labeled and used.

Use and storage of cleaning equipment

The following rules are prescribed for the storage and use of cleaning equipment, especially in healthcare organizations:

• Clear markings on all items according to the direction of use (for example, “floor” and “above the floor”, “kitchen”, “hygiene”, etc.)
• Use strictly for its intended purpose (the mop from the sick unit cannot be used in the cafeteria)
• A developed system for sample disinfection is required (cleaning, drying, placing in solution, irradiation)
• Storage in cabinets in a special order (carts and racks with easy access may be used)

In other organizations, inventory should be stored identically, i.e. There should be a mop for stairs and corridors, a mop for toilets and separate items for cleaning cafes and food units of the organization.

Tool accounting at the enterprise

How should the cleaning equipment room be equipped?

Here it is important to understand whether such a premises is categorized according to clause 5.1.6 of document SP 4.13130. 2009 or not. The area and fire and explosion safety standards for such objects are different.

It is necessary to answer the question whether the cleaning equipment room is a pantry or storage area in essence or whether it belongs to the category of other premises of the company and institutions.

Next, you need to study the Technical Regulations on Fire Safety in order to equip everything correctly. But many people believe that a warehouse and a storage room are two different things. That's why they don't categorize the cleaning equipment room.

Fire safety does not suffer at all due to this approach. Of course, if we are not talking about a special storage room in an industrial building or public complex.

There is already a special staff serving the area. These are storekeepers, packers, merchandisers. In an ordinary room for cleaners, it is necessary to provide:

• Trays and sinks with drain
• Bottom taps for water intake
• Settling siphons
• A set of rags for different needs
• Watering taps in sinks

All these standards are prescribed taking into account the area of ​​the premises being cleaned.

PLEASE NOTE: if the storage room is located in an elevator shaft or occupies a place in a fire barrier, it must be protected with a fire-resistant protective block.

In general, as a general rule, the installation of a fire-resistant structure is dictated primarily by the purpose of the room for cleaning equipment. The area of ​​such a room is also important, and not just its equipment.