Article 265. Non-operating expenses - as amended, verified 02/05/2021 - Tax Code of the Russian Federation, part 2

The vast majority of income and expenses of any organization are associated with the sale of goods and/or services. However, activities and financial reporting are not limited to sales alone. There are very significant income and expense items associated with other business processes; they also need accounting.

Let's analyze the specifics of these financial indicators, dwell on the features of their reflection in accounting and in the Tax Code of the Russian Federation, and consider their impact on the amount of income tax.

What income is not realized?

When the definition states that the defined concept includes all indicators except those listed, then the necessary factors can be calculated by the method of elimination. It can be said that all types of income not mentioned in Art. 249 of the Tax Code of the Russian Federation. In turn, in Art. 250 of the Tax Code of the Russian Federation states that all income of an organization is recognized as non-operating, except :

amounts received as a result of sales;
tax-free financial income (they are specifically stipulated in Article 251 of the Tax Code of the Russian Federation).

List of non-operating income

Another approach to determining this form of profit is to list the possible types of income that Art. 250 Tax Code classifies as non-operating:

profit received from equity participation in other associations (if additional shares are purchased with dividends, then this income is excluded from non-operating income);
paid ]penalties[/anchor], fines, penalties under contracts (or even not yet paid, but only awarded or recognized by the debtor);
compensation received for damage or loss;
insurance payments;
profit from leasing or subletting tangible assets or real estate (except for those situations when this activity is the main activity for the company - then this is already income from the provision of services);
assets received free of charge, for example, as a gift;
past profit for the reporting year;
the cost of surplus property credited to the balance sheet based on the results of the regular inventory;
payment of debts on loans and deposits, the statute of limitations of which has already expired (“unexpectedly returned debt”);
profit from differences in exchange rates;
the result of revaluation of assets;
some others.

Don't forget to include these incomes in non-operating income

Taxpayers often miss out on certain types of profit, which are also considered non-operating, thereby, wittingly or unwittingly, underestimating the tax base. However, these revenues to the organization’s budget are included in non-operating income:

interest on issued loans, deposits, promissory notes (both in relations with counterparties and with the Central Bank);
market value of materials obtained as a result of dismantling written-off property;
charitable contributions received by the company and targeted donations used for the stated purpose;
assessment of written-off and returned printed products;
correction of calculated profit due to changes in calculation methods;
plus the difference between deductions and excise taxes.

NOTE! Understating profits due to the omission of certain items of income, committed due to intent or lack of knowledge, is fraught with troubles on the part of the regulatory tax authorities: this may well be regarded as tax evasion.

Non-operating income and taxation

The significance of this type of profit is its influence on the formation of the tax base. Non-operating income must be taken into account when calculating the following types of taxes:

profit tax - types of profit are summed up both from the sale of goods, works, services (under Article 249 of the Tax Code of the Russian Federation), and non-sales turnover (under Article 250 of the Tax Code of the Russian Federation);
determination of the tax base under the special regime of the simplified tax system (Article 346.16 of the Tax Code of the Russian Federation);
taxable base for the tax regime of the Unified Agricultural Tax (Article 346.5 of the Tax Code of the Russian Federation).

What expenses are taken into account as non-operating expenses when calculating income tax?

Non-operating expenses must include costs that are not directly related to the production and sale of goods, work, services, as well as losses that you received in the current reporting (tax) period (clauses 1, 2 of Article 265 of the Tax Code of the Russian Federation).

Examples of non-operating expenses include:

expenses for banking services (clause 15, clause 1, article 265 of the Tax Code of the Russian Federation);
court costs and arbitration fees (clause 10, clause 1, article 265 of the Tax Code of the Russian Federation);
fines and penalties for violations of contractual obligations (clause 13, clause 1, article 265 of the Tax Code of the Russian Federation);
interest paid on loans and borrowings (clause 2, clause 1, article 265 of the Tax Code of the Russian Federation);
expenses for the formation of reserves for doubtful debts (using the accrual method) (clause 7, clause 1, article 265 of the Tax Code of the Russian Federation);
negative exchange rate differences (except for differences from the revaluation of advances) (clause 5, clause 1, article 265 of the Tax Code of the Russian Federation).

Examples of losses that are equivalent to non-operating expenses include:

losses of previous years identified in the current reporting (tax) period (clause 1, clause 2, article 265, clause 1, article 285 of the Tax Code of the Russian Federation);
shortage of material assets, if there is no one to blame for such a shortage (clause 5, clause 2, article 265 of the Tax Code of the Russian Federation).

The list of non-operating expenses is open, which means that the organization can take into account in such expenses other costs that are not directly mentioned in paragraph 1 of Art. 265 of the Tax Code of the Russian Federation (clause 20, clause 1, article 265 of the Tax Code of the Russian Federation).

The main conditions for this:

expenses must be justified and documented (clause 1 of article 252 of the Tax Code of the Russian Federation);
they should not be related to production and sales;
they should not relate to expenses that are not taken into account when calculating income tax (Article 270 of the Tax Code of the Russian Federation).

Don't make a mistake when accounting for non-operating income

Determining all profit items is a rather complex and cumbersome task in which it is not easy to avoid mistakes. Let's look at the most common difficulties that arise when recognizing non-operating income, and also analyze how to more effectively avoid them.

Dating problems. Income tax is “tied” to a certain accounting period, usually a year. Therefore, it is very important what date a particular receipt will be assigned to. Sometimes the issue of determining the date can be controversial. For example, insurance compensation was paid - undoubtedly non-operating income. To what period should this profit be attributed? There are two different possible answers, depending on which tax calculation method the taxpayer uses:
- with the cash method, the date of transfer of funds from the insurance company will be important (clause 2 of Article 273 of the Tax Code of the Russian Federation);

The same difficulties may arise when setting the date for receipt of rental income. According to the agreement, rent is paid at one frequency or another, and the accounting date may be shifted from that specified in the agreement to the day the money is actually received.

Issues of reimbursement and compensation. Often, compensation obtained legally does not cover the damage received by the company. The businessman believes that since he actually suffered a loss, which was not covered by the funds received, they will not be included in profit, and therefore no tax is due on them. The letter of the law says something else: any insurance compensation is subject to taxation, even if the property cannot be restored or there is absolutely nothing to take from the person convicted of its theft (letter of the Federal Tax Service dated November 15, 2005 No. 22-2-14-2096).
Free services. If the company was provided with certain services free of charge, this is not a personal matter of the managers at all, but a change in the balance. These services must be reflected in non-operating income at the average market value (Article 105.3 of the Tax Code of the Russian Federation). The value of the asset itself, in which the gratuitous services were “invested,” will not increase - after all, the owner did not spend his own money on it.
Reduction of authorized capital . When the authorized capital becomes less than net assets, the resulting difference must either be divided among all participants or attributed to non-operating income. If the capital reduction is triggered by legal requirements, no adjustment is required.
A debt that will no longer be called upon . If the creditor is overdue on your debt or the counterparty company was liquidated without demanding payment of obligations, this is again non-operating income. You should not try to hide an unexpectedly generated surplus of funds - tracking such “delays” is the responsibility of the taxpayer. If the tax office finds this, you will be charged with a violation, even if there is no director’s order to write it off (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated June 8, 2010 No. 17462/09).
Money received from penalties . Any contract usually contains obligations in case of violation of any provisions. If the counterparty “got” a fine, this does not mean that your company has already automatically received this income. These funds will become accountable non-operating profit only when the debtor recognizes the required amount or there is a corresponding court decision.

How to take into account bank services when calculating income tax

If expenses for bank services are related to production and sales, then they must be taken into account as part of other expenses (clause 25, paragraph 1, article 264 of the Tax Code of the Russian Federation). Such expenses include, for example, a commission to the bank for transferring salaries from the organization’s current account to the accounts of employees (Letter of the Ministry of Finance of Russia dated November 10, 2014 N 03-03-06/1/56590).

If the costs of bank services are not related to production and sales, then they are included in non-operating expenses (clause 15, clause 1, article 265 of the Tax Code of the Russian Federation). For example, a commission for conducting transactions on a loan account, which is set as a percentage of the outstanding loan (Letter of the Ministry of Finance of Russia dated January 18, 2016 N 03-03-06/1/1110).

The Tax Code of the Russian Federation does not indicate which costs should be included in a particular group. Therefore, you yourself must determine whether a specific expense is related to production and sales or not. If an expense can be attributed to both groups at the same time, then you choose where to assign it: to other expenses associated with production and sales, or to non-operating expenses (clause 4 of Article 252 of the Tax Code of the Russian Federation).

Non-operating expenses for bank services are taken into account using the accrual method on one of the following dates (clause 3, clause 7, article 272 of the Tax Code of the Russian Federation):

on the settlement date under the contract;
on the date when you were presented with a document on payment for services (on the date of drawing up this document (Letter of the Ministry of Finance of Russia dated November 3, 2015 N 03-03-06/1/63478));
on the last date of the reporting (tax) period for certain types of expenses.

Under the cash method, non-operating expenses for bank services are taken into account on the date of their actual payment (clause 3 of Article 273 of the Tax Code of the Russian Federation).

Non-operating expenses

The Tax Code devoted non-operating expenses to Art. 265. This type of documented, justified costs does not have a direct connection with trade in goods, payment for services and work, and some types of losses may also be included in such costs.

IMPORTANT! One of the main criteria for classifying expenses (as well as income) as non-operating is the main activity of the organization. For example, if a company engaged in the production and sale of office supplies rents out one of the rooms in its office, then the costs of maintaining this room will be non-operating (as will the rental income). And if rent is the main business of the company, then you have to deal with production costs.

Tax Code of the Russian Federation Article 265 Non-operating expenses

1. Non-operating expenses not related to production and sales include reasonable costs for carrying out activities not directly related to production and (or) sales. Such expenses include, in particular:

1) expenses for the maintenance of property transferred under a lease (leasing) agreement (including depreciation on this property).

For organizations that provide on a systematic basis for a fee for temporary use and (or) temporary possession and use of their property and (or) exclusive rights arising from patents for inventions, utility models, industrial designs, and (or) exclusive rights to other types intellectual property, expenses associated with production and sales are considered expenses associated with these activities;

2) expenses in the form of interest on debt obligations of any type, including interest accrued on securities and other obligations issued (issued) by the taxpayer, taking into account the specifics provided for in Article 269 of this Code (for banks, the specifics of determining expenses in the form of interest are determined in in accordance with Articles 269 and 291 of this Code), as well as interest paid in connection with the restructuring of debts on taxes and fees in accordance with the procedure established by the Government of the Russian Federation.

In this case, interest on debt obligations of any type is recognized as an expense, regardless of the nature of the credit or loan provided (current and (or) investment). An expense is recognized only as the amount of interest accrued for the actual time of use of borrowed funds (the actual time the said securities are held by third parties) and the initial yield established by the issuer (lender) in the terms of the issue (issue, agreement), but not higher than the actual one;

3) expenses for organizing the issue of own securities, in particular for the preparation of a prospectus for the issue of securities, production or purchase of forms, registration of securities, expenses associated with servicing own securities, including costs for the services of a registrar, depositary, and payment agent for interest (dividend) payments, expenses associated with maintaining the register, providing information to shareholders in accordance with the legislation of the Russian Federation, and other similar expenses;

3.1) expenses for redemption by the issuer of its own issue-grade debt securities traded on the organized securities market, in the amount of the difference between the cost of their redemption and their nominal value;

4) expenses associated with servicing the securities purchased by the taxpayer, including payment for the services of the registrar, depositary, expenses associated with obtaining information in accordance with the legislation of the Russian Federation, and other similar expenses;

5) expenses in the form of negative exchange rate differences, with the exception of negative exchange rate differences arising from the revaluation of advances issued (received).

For the purposes of this chapter, a negative exchange rate difference is an exchange rate difference that arises when depreciating property in the form of foreign currency assets (except for securities denominated in foreign currency) and claims, the value of which is expressed in foreign currency, or when revaluing liabilities, the value of which is expressed in foreign currency. currency.

The provisions of this subclause apply if the specified markdown or revaluation is made in connection with a change in the official exchange rate of foreign currency to the ruble of the Russian Federation, established by the Central Bank of the Russian Federation, or with a change in the exchange rate of foreign currency (conventional monetary units) to the ruble of the Russian Federation, established by law or by agreement of the parties, if the value of claims (obligations) payable in rubles, expressed in this foreign currency (conventional monetary units), is determined at the rate established by law or agreement of the parties, respectively;

5.1) no longer valid

6) expenses in the form of a negative (positive) difference resulting from the deviation of the sale (purchase) rate of foreign currency from the official rate of the Central Bank of the Russian Federation established on the date of transfer of ownership of foreign currency (the specifics of determining bank expenses from these operations are established by Article 291 of this Code);

7) excluded

7) expenses of a taxpayer using the accrual method for the formation of reserves for doubtful debts (in the manner established by Article 266 of this Code);

7.1) expenses of the organization - the holder of the license for the use of the subsoil plot, within the boundaries of which a new offshore hydrocarbon deposit is located, for the formation of reserves for upcoming expenses associated with the completion of hydrocarbon production activities at such a new offshore hydrocarbon deposit (in the manner established by Article 267.4 this Code);

expenses for the liquidation of fixed assets being decommissioned, for the write-off of intangible assets, including amounts of depreciation underaccrued in accordance with the established useful life, as well as expenses for the liquidation of unfinished construction projects and other property, the installation of which has not been completed (expenses for dismantling, disassembling, removal dismantled property), subsoil protection and other similar work, unless otherwise established by Article 267.4 of this Code;

Expenses in the form of amounts of depreciation underaccrued in accordance with the established useful life are included in non-operating expenses not related to production and sales only for depreciable property items for which depreciation is calculated using the straight-line method. Objects of depreciable property for which depreciation is calculated using the non-linear method are taken out of service in the manner established by paragraph 13 of Article 259.2 of this Code;

9) costs associated with the mothballing and re-mothballing of production capacities and facilities, including the costs of maintaining mothballed production capacities and facilities;

10) court costs and arbitration fees;

11) costs of canceled production orders, as well as costs of production that did not produce products. Recognition of costs for canceled orders, as well as costs for production that did not produce products, is carried out on the basis of acts of the taxpayer approved by the head or his authorized person, in the amount of direct costs determined in accordance with Articles 318 and 319 of this Code;

12) expenses for operations with containers, unless otherwise provided by the provisions of paragraph 3 of Article 254 of this Code;

13) expenses in the form of fines, penalties and (or) other sanctions recognized by the debtor or payable by the debtor on the basis of a court decision that has entered into legal force for violation of contractual or debt obligations, as well as expenses for compensation for damage caused;

14) expenses in the form of taxes related to supplied inventories, works, services, if accounts payable (liabilities to creditors) for such supplies are written off in the reporting period in accordance with paragraph 18 of Article 250 of this Code;

15) expenses for bank services, including services related to the sale of foreign currency when collecting taxes, fees, penalties and fines in the manner prescribed by Article 46 of this Code, with the installation and operation of electronic document flow systems between the bank and clients, including systems “ client-bank";

16) expenses for holding meetings of shareholders (participants, shareholders), in particular expenses related to the rental of premises, preparation and distribution of information necessary for holding meetings, and other expenses directly related to holding the meeting;

17) expenses for carrying out work on mobilization preparation, including costs for maintaining capacities and facilities necessary to implement the mobilization plan, with the exception of expenses for the acquisition, creation, reconstruction, modernization, technical re-equipment of depreciable property related to mobilization capacities;

18) expenses for transactions with financial instruments of futures transactions, taking into account the provisions of Articles 301 - 305 of this Code;

19) expenses in the form of contributions from organizations that are part of the structure of DOSAAF of Russia, for the accumulation and redistribution of funds to organizations that are part of the structure of DOSAAF of Russia, in order to ensure training in accordance with the legislation of the Russian Federation of citizens in military specialties, military-patriotic education of youth, development of aviation, technical and military applied sports;

19.1) expenses in the form of a premium (discount) paid (provided) by the seller to the buyer as a result of fulfilling certain conditions of the contract, in particular the volume of purchases;

19.2) expenses in the form of targeted deductions from lotteries, carried out in the amount and manner provided for by the legislation of the Russian Federation;

19.3) expenses for the formation of reserves for future expenses by a taxpayer - a non-profit organization registered in accordance with the Federal Law “On Non-Profit Organizations”, determined in the amount and manner established by Article 267.3 of this Code;

20) other reasonable expenses.

2. For the purposes of this chapter, losses received by a taxpayer in the reporting (tax) period are equated to non-operating expenses, in particular:

1) in the form of losses from previous tax periods identified in the current reporting (tax) period;

2) the amount of bad debts, and if the taxpayer has decided to create a reserve for doubtful debts, the amount of bad debts not covered by the reserve funds;

3) excluded

3) losses from downtime due to internal production reasons;

4) losses from downtime due to external reasons not compensated by the culprits;

5) expenses in the form of shortages of material assets in production and in warehouses, at trading enterprises in the absence of guilty persons, as well as losses from theft, the perpetrators of which have not been identified. In these cases, the fact of the absence of perpetrators must be documented by an authorized government body;

6) losses from natural disasters, fires, accidents and other emergencies, including costs associated with preventing or eliminating the consequences of natural disasters or emergencies;

7) losses on the transaction of assignment of the right of claim in the manner established by Article 279 of this Code.

Open list of non-operating expenses

Article 265 of the Tax Code of the Russian Federation lists 20 types of such expenses. Undoubtedly non-operating costs and financial losses of the organization include:

funds spent on the maintenance and servicing of tangible assets rented or under a leasing agreement;
interest that had to be paid on certain obligations during the reporting period: loans, credits, securities;
costs of issuing the organization’s own securities (these include not only shares, but also forms, registers, magazines, publications in the media);
registration costs;
servicing purchased securities;
losses caused by exchange rate fluctuations;
expenses for liquidation of fixed assets, insufficient amount of accrued depreciation, liquidation of unfinished objects;
expenses for conservation and re-preservation of the production process (to justify the costs, the decision of the manager and the availability of an estimate are required);
costs for containers and packaging;
obligation to pay fines, penalties, compensation;
spending on various corporate events;
funds for organizing and holding meetings of LLC founders or shareholders;
the result of markdown of goods, inventories;
some other expenses.

Composition of expenses

The composition of non-operating expenses that reduce the tax base for income tax is given in paragraph 1 of Article 265 of the Tax Code of the Russian Federation. These include, in particular:

interest paid on borrowed funds received;
expenses for maintaining the leased property;
negative differences in the purchase and sale of currency, as well as in the revaluation of property and foreign currency liabilities;
exchange rate differences (negative). For transactions that were concluded before January 1, 2015, but are executed after this date, negative amount differences may arise. When taxing profits, take such expenses into account in the same manner (clause 3 of Article 3 of Law No. 81-FZ of April 20, 2014, letter of the Ministry of Finance of Russia dated March 30, 2015 No. 03-03-06/1/17387);
expenses for liquidation of fixed assets;
costs of maintaining mothballed buildings and equipment;
legal costs and arbitration fees;
fines, penalties and other sanctions for violation of contractual obligations in relations with counterparties.

Some types of losses are considered non-operating expenses. For example, the tax base for income tax is reduced:

losses of previous years identified in the current reporting (tax) period;
amounts of bad debts (if the organization creates a reserve for doubtful debts, amounts of bad debts not covered by the reserve);
shortage of material assets (in the absence of culprits);
losses from natural disasters and emergencies.

This is stated in paragraph 2 of Article 265 of the Tax Code of the Russian Federation.

The list of non-operating expenses is open. Consequently, other expenses that are not related to production and sales can be written off to reduce the tax base for income tax (subclause 20, clause 1, article 265 of the Tax Code of the Russian Federation). But provided that they meet the criteria of paragraph 1 of Article 252 of the Tax Code of the Russian Federation. That is, if these expenses are economically justified and documented.

Could other expenses be non-operating?

Listing in Art. 265 of the Tax Code is open, that is, it provides for the subclause “and others”. There are costs for which it is not always possible to unambiguously determine their affiliation; they can equally belong to both the implementation ones and their opposite. In such cases, the law provides the taxpayer with a choice; only this choice must be justified in the relevant internal documents.

NOTE! Other costs recognized as non-operating expenses must comply with the requirements of the Tax Code, that is, be economically justified, supported by documentation and related to the generation of income.

Examples of expenses that can be legitimately considered non-operating:

banking fees;
discounts provided;
expenses for maintaining a trade union organization;
legal costs if a case concerning the company’s production activities is being considered in court;
interest on a loan taken to pay dividends or to purchase fixed assets.

ATTENTION! Interest is an independent type of expense, for which there are accounting rules provided for by the Tax Code. Therefore, depending on the purpose of the loan, interest on it can be classified as non-operating expenses or other types of expenses.

Formation of non-operating income and expenses

Income/expenses of this option are generated for various reasons and are not related to the main activities of the enterprise; it is unacceptable to take into account here:

income from product sales
provision of services to other enterprises
purchase of raw materials and materials
subtracting your own waste
agricultural procurement

Also, expenses and income are not planned or do not depend on the activities of the enterprise, with the exception of income received as a result of increasing the capacity of the enterprise.

All existing profits and expenses are divided into categories, including operating and non-operating. In this case, non-operating income reduced by the amount of non-operating expenses is subject to taxation.

These indicators are also taken into account, despite the fact that they occupy a small part of the financial turnover of the enterprise.

Are losses also expenses?

Funds lost or underreceived during the reporting period may also be classified as non-operating expenses if they meet their criteria. The Tax Code of the Russian Federation includes:

any losses that were received earlier, but were identified precisely during the reporting period (don’t forget to check your tax return!);
unpaid debt that is recognized as bad (unsecured, overdue);
results of production downtime due to internal reasons;
losses caused by emergencies, catastrophes, natural disasters, cataclysms, etc.;
expenses to eliminate the consequences of such situations;
a deficiency identified by an audit without the possibility of identifying the culprit;
other qualifying losses.

Recognition of expenses as non-operating

The importance of attributing expenses specifically to this type of expense helps in reducing the tax base for income tax.

Write-off of expenses is carried out using one of two methods, and for each the Tax Code of the Russian Federation has its own procedure:

When using the accrual method, you need to use clause 7 of Art. 272 Tax Code of the Russian Federation;
for the cash method , the procedure described in paragraph 3 of Art. 273 Tax Code of the Russian Federation.

The moment of recognition of expenses depends on the choice of method: in the first case, this is the date of documentary confirmation of the basis, and in the case of using the cash method, the actual occurrence of the event.

It is necessary that expenses have mandatory documentary evidence; this requirement is clearly stated in the Tax Code of the Russian Federation. What kind of confirmation this will be will have to be decided on a case-by-case basis.

For example, when writing off as a non-operating expense losses from a fire that occurred in a given period, one of the documents can serve as confirmation:

a certificate issued by the fire service (government body);
report from the scene of the incident;
act of establishing the cause of the fire;
inventory acts, etc.

Income tax expenses: general rules

The general requirements for income tax expenses are known to everyone. According to paragraph 1 of Art. 252 of the Tax Code of the Russian Federation is:

justification of expenses;
their documentary evidence;
as well as the connection with the activity from which income is expected to be generated.

At first glance, everything is simple and extremely clear, and most importantly, logical. These restrictions are designed to cut off all opportunities for abuse and attempts by management or owners to obtain any personal benefit at the expense of the company and, ultimately, the budget (in the form of tax savings).

At the same time, compliance with these requirements does not seem difficult at first. However, in practice, the issue of recognizing expenses for income tax is one of the key issues in the taxation of organizations. It gives rise to no less controversy than the procedure for VAT deductions. And controllers who guard the interests of the budget carefully examine every expense of the organization and, at the slightest suspicion, try to remove expenses from the base, which leads to additional tax assessment.

Therefore, you need to not only know these requirements, but also be able to apply them in accounting work.

article will help you learn everything about the conditions for recognizing expenses for “profitable” purposes .

Read about some of the nuances of documenting expenses in the following articles:

“When is a qualified electronic signature required?”;
“Printing is not a mandatory attribute of the primary document”;
“To confirm the costs of road transportation of goods, a bill of lading is required”;
“It is impossible to confirm expenses with a facsimile document”;
“Monthly act - how to confirm rental expenses?”

Non-operating expenses and accounting

The accountant must take these expenses into account in the reporting period, because their amounts will affect the size of the tax base in the next period.

FOR YOUR INFORMATION! In the accounting provisions “Income of the organization” (PBU 9/99) and “Expenses of the organization” (PBU 10/99) the lists of amounts received and spent do not coincide with the Tax Code. Non-operating income in accounting is classified as “Other”, where it is taken into account together with operating income. Therefore, temporary expense differences may arise, which are constantly adjusted.

Why is account 91 needed?

The result of a business is profit or loss.
Companies spend and receive money not only in their core activities: there are other sources of income and directions of payments. For example, a manufacturer can make money by selling leftover raw materials, or a trading company can rent out warehouses. And among the expenses of almost every business is the maintenance of a current account. All this is other income and expenses. More examples in the table:

Other income

other expenses

rental of machines;
granting rights to IP objects;
income from stocks, bonds, etc.;
sales and other write-offs of assets;
fines, penalties and forfeits from contractors;
free receipt of assets;
compensation for losses received;
identified profits from previous years;
a creditor whose statute of limitations has expired;
positive exchange rate differences.

transfer of assets, rights to IP objects;
write-off of equipment, buildings and other assets;
interest on loans and borrowings;
services of credit institutions;
sanctions for non-fulfillment of contracts;
maintenance and servicing of production equipment;
losses of other years;
payment for damages caused;
formation of reserves for depreciation of investments, doubtful debts, materiel;
uncollectible debtor;
negative exchange rate differences.

It is important that the list does not include revenues and expenses that have become extraordinary.

Account accounting is regulated by PBU 9/99 and PBU 10/99. According to them, the account reflects two types of income and expenses:

operational - related to economic activity, but not its purpose;
non-realization - follow from economic activity.