Warehouse and accounting of goods at the custodian

What is responsible storage of goods?

When engaged in wholesale or retail trade, you need a warehouse to be able to store inventory items until they are sold.

Considering the costs of maintaining a warehouse, in fact, this is not always profitable, just like renting premises that are partially used, if not all of the rented space is occupied, since the cost of production increases.

Sometimes it is more acceptable for an enterprise to use a comprehensive service provided by firms specializing in this field of activity.

Having concluded the appropriate agreement, the client transfers material and commodity assets for safekeeping, secured by:

• creating optimal temperature and humidity conditions;
• loading, unloading;
• assembly of components according to the submitted application;
• release of products;
• preparation of relevant export documentation.

The terms of the legal relationship between the depositor (transferring commodity valuables for temporary storage) and the custodian, who has undertaken obligations for the safety of the goods, are regulated by a storage agreement of a civil legal nature.

Despite the fact that the party that accepted the product is responsible for its integrity, serviceability, damage or damage, loss, in this case we are talking about a storage agreement, in accordance with the norms of Chapter. 47 Civil Code of the Russian Federation.

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Goods and fixed assets held in safe custody remain the property of the bailor (seller, principal, etc.). Therefore, the custodian organization (buyer, commission agent, carrier, etc.) records the received values ​​in an off-balance sheet account.

The owner of goods (OS) continues to account for them on balance sheet accounts, and reflects the transfer of valuables for storage in analytical accounting. Goods or fixed assets transferred for safekeeping are taken into account in analytical accounting in the accounts of goods or fixed assets, respectively.

Reflect the transfer of valuables for storage and their return on the dates of drawing up the primary documents. During the period that the asset is in safekeeping, continue to charge depreciation on it (clause 23 of PBU 6/01 “Accounting for fixed assets”). Make the following entries in accounting: Contents of transactions Debit Credit Goods (OS) transferred for safekeeping41 - goods in safekeeping (01 - OS in safekeeping)41 - goods in the organization (01 - OS in the organization) The return of goods (OS) transferred for safekeeping41 - goods in the organization (01 - OS in the organization)41 - goods in safekeeping (01 - OS in safekeeping) Goods (OS) accepted for safekeeping are recorded in off-balance sheet account 002 “Inventory assets accepted for safekeeping” at the prices indicated in the primary documents (Instructions for using the Chart of Accounts). Transactions for accounting for goods (OS) accepted for safekeeping, reflect the following entries: Contents of transactions DebitCreditGoods (OS) accepted for safekeeping002 Custody of goods (OS) has been terminated (for example, in connection with the return of property owner) 002 The transfer of goods (OS) for safekeeping and their return, depending on the situation, can be formalized with the following documents drawn up according to unified forms: Situation Primary documents - grounds for acceptance for storage upon termination of storage Goods (OS) arrived at the warehouse under a storage agreement Acceptance certificate - transfer of material assets for storage (form N MX-1) Act on the return of inventory items deposited for storage (form N MX-3) Goods received from the supplier, but not justifiably accepted Act on the established discrepancy in quantity and quality when accepting goods material assets (Form N TORG-2) Bill of lading (Form N TORG-12) with o Goods are purchased, but cannot be used until they are paid to the supplier Receipt order (Form N M-4) with o Receipt order (Form N M-4) with a note on the transfer of funds to the seller Goods purchased for the consignor Shipping documents of the supplier Consignment note (Form N TORG-12) Goods accepted for transportation Transport bill Transport bill Instead of documents drawn up according to unified forms, you can use documents whose form is determined by the head of the organization and approved by the accounting policy (Part.

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4 tbsp. 9 of the Accounting Law, paragraph.

4 PBU 1/2008 “Accounting policies of the organization”).

Such documents must contain all the mandatory details of the primary accounting document. Related articles: Related judicial practice:

Definition of safekeeping from a legal perspective

The potential buyer has the right to refuse the delivered products in accordance with the terms of the contract or based on other legislative acts.

At the same time, he is obliged to notify the supplier about this, accept the goods for safekeeping until the seller takes the products, or dispose of them within a reasonable time at his own discretion.

It is precisely this finding of products with the buyer, which in fact does not belong to him, if he refuses the transaction to purchase the goods, that is defined by civil law as responsible storage.

By and large, it does not matter for the seller whether there is either a warehouse directly at the buyer returning the goods, whether this space is rented, or whether companies specializing in this area will be involved, providing services for responsible storage of goods.

According to Art. 514 of the Civil Code of the Russian Federation, the buyer has the right:

• send the goods to the seller yourself;
• sell products not picked up by the supplier on time;
• demand reimbursement from the supplier for costs associated with acceptance of goods, safe storage or return.

Note. In case of sale of products during safekeeping, the cost of the goods is returned to the supplier, taking into account the difference in funds due to the buyer.

Sample custody agreement

Is a TTN necessary when transporting goods to/returning from storage?

A CTN is needed only when cargo is transported with the involvement of third parties (carriers) on the basis of a transportation contract , as well as when transporting special groups of goods for which standard forms of CTN are established (ethyl alcohol, alcoholic beverages, petroleum products, high-octane oxygen-containing additives, bakery products, dairy raw materials, wood6).

6 TTN-forest is mandatory for state forestry enterprises (structural divisions: forestry, warehouses, workshops).

If an enterprise transports its own goods using its own vehicles at its own expense , then it can do without a TTN . In this case, it is enough to confirm ownership of the transported cargo with any primary document, for example, an invoice ( clause 2 of List No. 207

7
, letter of the Ministry of Finance dated May 28, 2014 No. 5615/25/10-14
)8.

7 List of documents required for transporting cargo by road in domestic traffic, approved by
Resolution of the Cabinet of Ministers of Ukraine dated February 25, 2009 No. 207
.

8 You will find the articles “ TTN issues: no end in sight ” (Accountant 911 magazine, 2021, No. 12), “ Supreme Court: absence of TTN ≠ fictitious business operation ” (Accountant 911 magazine, 2021, No. 44) ).

Mandatory and optional acceptance of goods for safekeeping

According to the law, a potential buyer, having refused to purchase a product after delivery, is obliged to ensure its return in the same form and quantity, warning about the refusal of payment.

When concluding an agreement, the parties can stipulate the conditions when goods that do not meet the quality and assortment will be returned without accepting it for safekeeping, which is not the responsibility of the buyer.

Every rule has exceptions.

Considering that such safekeeping is not provided if the conditions are violated by the supplier himself, the buyer, without warning, without paying for the order, has the right to send it back if:

• the assortment does not comply with the contractual conditions (according to clause 1 of Article 468 of the Civil Code of the Russian Federation);
• the goods are accepted in the presence of the supplier who has delivered the products in quantities larger than the ordered quantity, about which a report is drawn up and the unpaid inventory items are immediately taken back;
• delivered goods that do not meet the required characteristics must be stored in certain conditions, the costs of which will exceed the transportation costs of returning to the supplier.

We are strictly obliged to organize the safety of delivered materials, equipment, products, etc., when:

• it is impossible to immediately check and test for compliance with technical data and the quality of the supplied products;
• the cargo was delivered by third-party transport companies, since otherwise it would be necessary to compensate for losses incurred due to vehicle downtime.

Accounting for the movement of goods

Reception of goods at the warehouse

The possibility of making claims in the event of poor quality of products or incomplete completion of the order by the supplier depends on proper adherence to the procedure and timing of goods acceptance. The managers of the company that owns the warehouse are required to explain to the materially responsible employee who accepts the goods the terms of the agreement under which the company is supplied with products.

This could be an agreement:

• purchase and sale of goods,
• long-term supply agreement,
• commissions,
• delivery upon individual requests.

Acceptance can take place:

• at a warehouse or base of a trading company,
• directly on the point,
• at the supplier's premises,
• on the carrier's premises.

In the case of concluding a direct contract for a long term, the acceptance worker is given a delivery schedule agreed with the supplier. If the product is delivered according to the request, he is informed that the product was ordered for a specific day. The selection committee and the financially responsible person must be familiar with the provisions of the contract on the name of the product, quality, quantity, completeness, acceptance date, list of technical and other documents.

The acceptance scheme and the preparation of papers depend on where the acceptance is carried out (and what kind of acceptance it is - quantity, completeness, quality), how much the accompanying documents reflect the fulfillment of the delivery conditions (and whether the papers were found at all).

An employee of the enterprise who accepts delivery at the supplier’s territory accepts it on the basis of a power of attorney (form No. M-2 and M-2a) , proving that he has the rights to receive products on behalf of the company for which he works. The supplier must check the availability of a power of attorney and passport of the financially responsible person.

The power of attorney is signed by the head of the recipient company, the chief accountant and the financially responsible employee and must reflect the following information:

• number and day of issue to the employee,
• Full name, passport details and position of the employee in whose name it was issued,
• the period during which it can be presented,
• number and day of the document according to which the products are sold,
• the name of all goods that must be received by the employee, quantity and units of measurement.

If an organization prefers a power of attorney in the M-2a form, they must be registered in the power of attorney book, which indicates:

• day of issue of the document and its serial N,
• Full name of the employee for whom it was registered,
• validity,
• details of the supplier distributing the products,
• signature of the acceptance officer confirming receipt of the power of attorney.

When a power of attorney is decided to be drawn up in form M-2, records are kept using counterfoils, which must be kept by an employee of the accounting department of the recipient company. It bears a mark indicating that the power of attorney was issued to the employee performing the acceptance and that the goods were received under it. The N and day of the shipping paper are indicated.

When the delivery of products to a trading company has been completed, the financially responsible employee gives the shipping documents to the accountant, who must “close the power of attorney”, noting the receipt of goods under a specific power of attorney in the register of powers of attorney (it must be laced, the sheets must be numbered, the accountant must sign and the company seal must be affixed).

Issue of warehouse goods

The release of goods occurs as follows:

Documents used when releasing products:

Storage of warehouse goods

Products on the base are supplied with a product label:

Form TORG-11 is necessary for accounting of goods in the warehouse; it is drawn up in a single copy (for each name) by the materially responsible employee, and the serial N of the label is placed. Information from this document is needed to compile an inventory list of goods.

Document flow during responsible storage of goods

If the received goods are temporarily placed in a warehouse, this naturally requires certain costs for loading and unloading operations, its maintenance in certain conditions, and subsequent shipment to the supplier.

Materials transferred for safekeeping must be properly accounted for in the quantities specified in the goods acceptance documents.

If the customer, having refused to pay for the products for legal reasons, does not have suitable premises for storage and the creation of appropriate conditions so that nothing is lost until it is returned to the supplier, he enters into a storage agreement with companies providing such services.

When transferring material assets to the warehouse, a transfer and acceptance certificate is drawn up. You can use the MX-1 form or prepare it arbitrarily, observing the basic requirements.

Certificate of acceptance and transfer of goods for storage

The transfer process must take place in the presence of representatives of the parties authorized to attest to the fact of shipment of products.

In essence, the act is a document where the transfer of material assets is confirmed in writing, their value, quality and quantity are recorded.

The act must contain:

• information about the parties transferring and receiving material assets - names, details of enterprises, positions and surnames, first names, patronymics of persons authorized to represent interests;
• a list of transferred valuables specifying the quantity for each item from the accepted assortment and cost;
• presence of damage, defects, malfunctions.

The document is signed in two copies, for each of the parties.

Having properly executed the act of acceptance of material assets, the party that received them assumes full responsibility for the subsequent transfer to the supplier.

The length of time the products are in the warehouse can be stipulated by contractual terms.

When handing over the goods to the supplier, an act must also be drawn up (for example, you can take the unified form MX-3).

In addition to listing the name, quantity, and cost of the returned products, they document the amount and amount of work performed to ensure safety.

Tax and accounting under a storage agreement

Question Organization “A” has entered into an agreement for the responsible storage of goods with organization “B”.

The goods are stored in the own warehouse of organization “B”. In turn, organization “A” enters into an agreement with organization “C” for the responsible storage of goods from organization “C”. The goods of organization “C” are stored in the warehouse of organization “B”.

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What taxes is organization “A” required to pay when storing goods from organization “C”?

Organization “A” applies the general taxation system. Answer The main document for accepting valuables for safekeeping is the act of acceptance and transfer of goods accepted for safekeeping at the warehouse. When returning goods, an act on the return of inventory items deposited is drawn up.

Accounting with the custodian The custodian reflects the property accepted for storage on off-balance sheet account 002 “Goods accepted for safekeeping” at the prices established in the acceptance certificates.

Analytical accounting is carried out by owners, types, varieties and storage locations.

Tax accounting of storage agreements Tax accounting with the custodian Under the accrual method, income from the sale of storage services is recognized as services are provided, regardless of the actual receipt of funds.

Under the cash method, income is recognized when funds are received from the depositor.

If the custodian is a VAT payer, then income from storage services is subject to VAT. More detailed information in the attached documents.

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Storing goods in a warehouse: what documents to prepare and how to record them in accounting

At the same time, forms of documents used as primary accounting documents established by authorized bodies in accordance with and on the basis of other federal laws (for example, cash documents) continue to be mandatory for use; based on Part 1 of Article 7 and Article 9 of Federal Law No. 402-FZ, the head of the economic entity also determines the composition of the primary accounting documents used to document the facts of the economic life of the economic entity, and the list of persons who have the right to sign the primary accounting documents; According to Part 4 of Article 9 of Federal Law No. 402-FZ, the forms of primary accounting documents used to document the facts of the economic life of an economic entity must be approved by the head of this economic entity.

Thus, your organization must have: A written warehousing agreement (signed by both parties).

Responsible storage in accounting

Order of the Ministry of Finance of the Russian Federation No. 94, as amended on November 8, 2010, approved instructions for the use of accounting accounts for the financial and economic activities of organizations.

Accounting for responsible storage of goods

Buyer's accounting

Having accepted goods and materials (inventory), however, the buyer does not have the right to dispose of them, since it remains the property of the supplier.

Therefore, they are accounted for separately from the organization’s property on off-balance sheet accounts under code 002.

In accordance with clause 54 of the Guidelines for accounting of inventories, approved by Order of the Ministry of Finance of Russia No. 119n, (last edition dated October 24, 2016), recorded by the storekeeper in a separate journal (card), materials accepted for safety must be kept separately.

If we are talking about perishable food products or maintenance costs, creating favorable conditions above their cost, it is permitted:

• use the specified materials for production and other purposes;
• sell.

Attention! These materials must be capitalized at market value.

The proceeds from the sale or market value (if used for one's own needs), less expenses incurred, must be returned to the owner.

Let’s show an example of how the acceptance of inventory items for safekeeping is documented, what it is in accounting.

Products with a total cost of 203,000 rubles were delivered.

The amount of services provided is 18,520 rubles (including VAT 2,825.00).

Accounting with the custodian

The accounting entries of a company providing comprehensive services for the safety of entrusted goods will be documented:

Documenting

The problem of lack of warehouse space can be solved in different ways. You can rent a warehouse, or you can transfer goods for safekeeping. We will be interested in the second option.

The relations of the parties under the storage agreement are governed by Ch. 66 GKU

.
So, according to Art.
936 of the Civil Code of Ukraine , under a storage agreement, one party (custodian) undertakes to preserve the thing that was transferred to it by the second party (bailor) and return it to the bailor safely.

The nuances for the case of storing goods in a warehouse (in fact, this is exactly our case) are described in § 2 of this chapter.

A commodity warehouse is an organization that takes goods for storage and provides services related to storage on the terms of entrepreneurial activity ( Part 1 of Article 956 of the Civil Code of Ukraine

,
Part 1 Art. 294 HKU
).

In particular, a simple written form of contract must be used. In this case, the written form of the warehouse storage agreement is considered to be complied with if the acceptance of the goods into the warehouse is certified by warehouse documents: warehouse receipt / simple warehouse certificate / double warehouse certificate1 ( part 3 of article 957 of the Civil Code of Ukraine

).

1 The procedure for the functioning of simple / double warehouse receipts is regulated by
the Law of Ukraine “On certified warehouses and simple and double warehouse receipts” dated December 23, 2004 No. 2286-IV
.

There may also be nuances for cases involving the storage of certain goods. For example, for grain they can be found in the Grain Law

2. But in this article we will not touch on them.

2Law of Ukraine “On grain and grain market in Ukraine” dated July 4, 2002 No. 37-IV

.

The “circulation” of goods can be confirmed by invoices, an act of acceptance and transfer of goods. The fact of provision of storage services will be confirmed by the certificate of services provided . It is drawn up in any form with the mandatory details listed in Art. 9 of the Accounting Law

3 and
clause 2.4 of Regulation No. 88
4.

3Law of Ukraine “On Accounting and Financial Reporting in Ukraine” dated July 16, 1999 No. 996-XIV

.

4Regulations on documentary support of accounting records, approved by Order of the Ministry of Finance dated May 24, 1995 No. 88

.

The procedure for accounting for transactions under a storage agreement depends on whether ownership of the goods is transferred to the custodian or not.

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The act of transfer for safekeeping is a document that is drawn up during the actual direct transfer of inventory items for storage.

Signing the act automatically shifts responsibility for the safety of the object of the agreement to the custodian, and this responsibility remains for the entire term of the agreement until the drawing up of an act of return of the property accepted for storage. Russian legislation does not define the concept of “responsible storage” (as well as the term “irresponsible storage”).

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Purpose of the storage agreement

The main document for responsible storage of goods is the storage agreement. This is a special type of document, which is described in detail in Chapter 47 of the Civil Code of the Russian Federation.

Depending on the storage location, contracts are divided into the following subtypes:

• In bail institutions;
• For own warehouse premises;
• In banking institutions;
• In storage rooms of transport companies;
• For storage of inventory items that are the subject of dispute.

Contractual obligations are concluded between the bailee and the bailor. The role of custodian can be either an individual or a legal entity, but the conditions for them are different:

• The main requirement for an individual is legal capacity;
• For a legal entity, a type of activity is open for the provision of services for the storage of inventory items.

Contractual obligations are concluded in writing between any counterparties and reflect the following actions:

• Preservation of the beneficial properties of products over a certain period of time;
• Performing object safety;
• Upon completion of contractual obligations or upon request, the custodian returns the object of storage to the bailor.

The contract may limit the period of provision of services to a specific time or without specifying a period. With an unlimited period, the custodian is obliged to comply with contractual obligations until demand by the bailor.

You need to know that you must obtain a license to store certain goods (chemical or firearms).

Document flow response storage

New documents have been included in the processes of the mechanism for transferring goods for safekeeping:

• Receipt of goods from the keeper.
• Transfer of goods to the custodian.
• Write-off of goods from the custodian.
• Redemption of goods by the custodian.

To register the write-off of goods accepted for safekeeping, use the document Write-off of goods from storage.

As part of the mechanism for transferring goods for safekeeping, the following scenarios are used:

• Transfer of goods to the custodian for sale with subsequent redemption: Customer order (use is optional)
• Redemption of goods by the custodian – if the custodian’s own goods are transferred
• Redemption of goods from storage - if goods previously accepted for safekeeping are transferred to the custodian.

The list of completed documents for the transfer of goods to the responsible person is located in the Sales – Sales – Sales Documents (all) workplace.

The list of documents for receiving goods for safekeeping, such as Write-off of goods from storage, Redemption of goods from storage, is located in the Purchasing – Purchasing – Purchasing Documents (all) workplace.

Accounting for goods transferred for storage

When transferring goods for storage and returning from storage, the type of inventory does not change - if your own goods are selected, then your own goods are transferred, if we accepted them for storage, they are transferred. Only the item accounting analytics changes - the analytics where the warehouse is indicated in the Storage location field is written off and it is accounted for - where is the Agreement with the custodian.

• When transferring goods for storage: an agreement with the custodian is used as the receiving warehouse;
• Our own warehouse is used as a shipping warehouse;

Transfer of goods to the custodian

To record the agreement with the custodian on the transfer of goods for storage, use the Customer Order document with the transaction type Transfer for storage with the right to sell.

To record the fact of transfer of goods for safekeeping, the document Transfer of goods to the custodian is provided.

The scheme for transferring goods to the custodian is shown in the figure.

You can transfer for storage goods that:

• are in the custody of the organization specified in the transfer document;
• belong to the organization specified in the transfer document.

If goods belonging to an organization other than the organization in the transfer document are transferred for storage, then upon registration of the transfer of goods for storage, the need to register the document Transfer of goods between organizations at the warehouse from which the goods are written off is registered.

The document Transfer of goods to the custodian can be executed:

• by customer orders within the Sales Documents (to be issued) workplace (the Place by orders button), available via the link Sales - Sales - Invoices for registration or Sales - Sales Documents (all) (hyperlink Invoices);
• input based on the document Customer Order with the transaction type Transfer of goods for storage with the right to sell.
• autonomously without a foundation document within the Sales workplace - Sales documents (all). The tabular part of the document can be filled out using the Select products from orders form.
• according to the actual shipment of goods in the Sales Documents (to be issued) workplace (the Check out by shipment button), available via the link Sales – Sales – Invoices for clearance or Sales – Sales Documents (all) (hyperlink Invoices).

Confirmation of the fact of transfer of goods for safekeeping depends on the warehouse from which the goods are transferred/shipped:

• If a transfer document is created in a warehouse where the order scheme is not used when shipping goods, then the actual transfer of goods for storage is registered with the document Transfer of goods to the custodian.
• If a transfer document is created in a warehouse where an order scheme is used when shipping goods, then the actual transfer of goods for safekeeping is registered with the Goods Issue Order document.

The document transferring goods for safekeeping generates entries in regulated accounting:

• Dt 45.01 Kt 41.01 – for own goods transferred for storage. Such goods by right of ownership belong to the organization transferring the goods to the custodian, but they can be written off, sold by the custodian or used in production with further registration of the repurchase of the goods by the custodian.
• Dt 002.03 Kt 002.01 – transfer of goods previously accepted for safekeeping.

Reflection of movements in goods of organizations upon transfer to the custodian:

• in the “Organizational Goods” register, records are recorded (goods belong to the seller, inventory type - Own goods, seller’s own goods) for consumption with the Item Accounting Analytics, in which the seller’s warehouse is indicated as the storage location.

• upon receipt with Analytics for inventory accounting, in which the agreement with the custodian was used as the storage location.

• in the register “Goods of Organizations” (goods belonging to the bailor are transferred, type of inventory – Goods in storage with the right to sell, goods of the bailor) records are reflected: by expense with the Analytics of item accounting, in which the seller’s warehouse is indicated as the storage location.

• upon receipt with the Analytics of item accounting, in which the agreement with the custodian is indicated as the storage location.

Receipt of goods from the custodian

To record the fact of the return of goods transferred for safekeeping, the document Receipt of goods from the custodian is used.

The document Receipt of goods from the custodian can be created:

• according to the document Transfer of goods to the custodian in the workplace Sales documents (all);
• input based on the document Customer Order with the transaction type Transfer of goods for storage with the right to sell;
• in the Returns Documents (for registration) workplace, available via the Returns for registration link. You can register receipts: using applications for the return of goods (the Check out by orders command) (to do this, you must first generate the document Application for the return of goods from the client based on the document Transfer of goods to the custodian).
• according to the actual acceptance of goods into the warehouse from the custodian (Complete upon acceptance command) (possible if an order-based document flow scheme is used for the receipt of goods).

Registration of the actual receipt/return of goods from the custodian depends on the warehouse to which the receipt is made:

• If a receipt document is created in a warehouse that does not use an order scheme for the receipt of goods, then the actual receipt of goods from storage is reflected in the document Receipt of goods from the custodian.
• If a receipt document is created in a warehouse where an order scheme is used for the receipt of goods, then the actual receipt of goods from the keeper is reflected in the document Receipt Order for Goods.

Redemption of goods by the custodian

To register the sale to the custodian of goods transferred for safekeeping, the document Redemption of goods by the custodian is used. The document is created within the framework of an agreement with the type of relationship With the custodian.

The scheme for purchasing goods from storage is shown in the figure.

The repurchase of goods is registered in the Sales Documents (all) workplace using the Create command. The tabular part of the document can be filled out using the Selection of goods transferred for storage form.

The document for the repurchase of goods by the custodian reflects the regulated accounting entries:

• Dt 62.01 Kt 90.01.1 – for the amount of proceeds from the sale of own goods.
• Dt 90.02.1 Kt 45.01 - for the cost of goods sold.
• Dt 90.03 Kt 68.02 – for the amount of tax (VAT) paid to the budget.

Settlements with the custodian based on the result of the redemption

Settlements with the custodian can be taken into account both under an agreement - the object of settlements is the contract, and according to a document of redemption of goods by the custodian - the object of settlements is the document Redemption of goods by the custodian (the settlement procedure is determined in the agreement with the type of relationship with the custodian).

You can monitor the status of mutual settlements with clients/custodians using the appropriate reports on mutual settlements.

If settlements are taken into account based on documents for the redemption of goods, then the order for the preparation of an invoice for payment and payment documents (Receipt of non-cash DS, Receipt cash order, etc.) is the document Redemption of goods by the custodian.

If settlements are taken into account under agreements, then the order for the preparation of an invoice for payment and payment documents (Receipt of non-cash DS, Receipt cash order, etc.) is an agreement with the custodian.

After the receipt of payment from the client is reflected in the Statement of Settlements with Clients report, the status of settlements changes.

Write-off of goods by the custodian

To register the fact of write-off of goods transferred for safekeeping, the document Write-off of goods by custodian is used (can write off goods at our expense).

The document can be created in the document journal Documents (sales) all. The tabular part of the document can be filled out using the Selection of goods transferred for storage command.

Write-off of goods from storage

To register the fact of write-off of goods that were previously accepted for safekeeping, the document Write-off of goods from storage is used, the use of which allows you to process the following operations:

• Write-off at our expense - goods are written off, expenses and debt to the depositor arise (type of transaction Write-off of accepted goods as expenses).
• Write-off of goods at the expense of the depositor – allows you to write off goods, no corresponding movements arise (type of operation Write-off of accepted goods at the expense of the depositor).

The need to generate a document for the write-off of goods arises upon the registration of one of the documents that reflects the shortage of goods:

• Re-grading of goods;
• Write-off of shortages of goods;
• Write-off of goods by the custodian;
• Damage to goods.

The document Write-off of goods from storage can be created:

• in the Write-off from storage to registration workplace (using the Check out document command), available via the Write-off from storage to registration hyperlink, accessible from the Purchases – Purchasing Documents (all) or Purchases – Write-offs from storage to registration workplace.

• autonomously with the command Create in the Procurement – ​​Purchasing Documents (all) workplace. The tabular part of the document can be filled out using the command Fill – Select goods for write-off accepted for safekeeping.

An example of reflecting an operation to write off goods accepted for safekeeping.

Step 1. Execution of the document Acceptance of goods for storage.

The acceptance document records the following accounting entries:

• Dt 002.01 Kt – acceptance of goods for safekeeping.

Step 2. Creating a document Write-off of shortages of goods.

Step 3. Creating a document Write-off of goods from storage.

The write-off document reflects the accounting entries:

• Kt 002.04 – write-off of goods accepted for safekeeping.

New opportunities for purchasing goods from storage

The operation of repurchase of goods accepted for safekeeping and transferred for safekeeping has been implemented. To do this, use the document Redemption of goods from storage with the transaction type Redemption of goods transferred for storage.

In version 2.4.7 of the 1C:ERP Enterprise Management 2 program, the following buyout operations are supported:

• The repurchase of goods transferred to production - (goods transferred to a production unit) is issued based on the consumption of materials in production. Reflection of a business transaction is available with the “Production Management (version 2.2)” option.
• The repurchase of goods stored in the warehouse is issued based on the results of: sales;
• transfer of materials to the department (with the option “Production management (version 2.1)”);
• transfer of materials to the department/storeroom of the workshop (with the option “Production management (version 2.2)”).

An example of reflecting the transaction Redemption of goods transferred for storage.

An example of reflecting the operation Redemption of goods stored in a warehouse.

An example of reflecting the operation Redemption of goods stored in a warehouse upon transfer of materials to the storeroom of the workshop is shown in the diagram.

An example of reflecting the operation Redemption of goods transferred to production upon the write-off of materials to a department at the production stage is shown in the diagram (with the option “Production management (version 2.2)”).

Registration of documents Redemption of goods from storage is carried out in the Workplace Redemption of goods for registration (the button Execute document), available via the link Purchasing – Purchasing – Redemption or Purchasing – Purchasing – Purchasing Documents (hyperlink Redemption) or in the Workplace Assistant for the formation of transfers and redemptions, available via the corresponding hyperlink in the Redemption of goods for registration workplace.

A document for the redemption of goods from storage with the transaction type Redemption of goods transferred for storage generates accounting entries:

• Dt 45.01 Kt 60.01 – repurchase of goods transferred for storage.
• Kt 002.03 – write-off of goods accepted for safekeeping.

Settlements with the bailor

Settlements with the depositor can be taken into account both under the contract - the object of settlements is the contract, and according to the document of redemption of goods from storage - the object of settlements is the document Redemption of goods from storage) (the settlement procedure is determined in the agreement with the type of relationship with the depositor).

It is possible to monitor the status of mutual settlements with suppliers/depositors using appropriate reports on mutual settlements.

If settlements are taken into account based on documents for the redemption of goods, then the order for filling out an application for spending DS and payment documents (Write-off of non-cash DS, Expenditure cash order, etc.) is the document Redemption of goods from storage.

If settlements are taken into account under agreements, then the agreement is the order for filling out an application for the expenditure of DS and payment documents.

Changes to the form of the document “Repurchase of goods from storage”

Household details were removed from the form of the document Redemption of goods from storage. operation and storage location. Now the type of business transaction and storage location are filled in the rows of the redemption tabular section. This feature allows you to take into account the redemption of goods accepted for safekeeping under an agreement with the depositor in one document, selecting the corresponding transaction and the place where the redemption is stored.

Examples

The organization accepted for safekeeping a batch of goods worth 150,900 rubles. The cost of storage services is 17,200 (VAT 2,624 rubles).

Postings:

The organization transfers goods worth RUB 521,700 for safekeeping. A company providing storage services issued an invoice for the amount of 847 rubles. (VAT 4553 rub.).

Postings:

Conclude a storage agreement. If the organization to which you transfer the goods and materials for safekeeping, storage is a business activity (commodity warehouses), instead of concluding an agreement, you may be issued a simple (double) warehouse certificate, which indicates the conditions and period of storage of the goods and materials.

Document the transfer of inventory items with a transfer and acceptance certificate in form No. MX-1. When returning inventory items, a report is drawn up in form No. MX-3. After returning the goods and materials, you must confirm the absence of claims against the custodian organization by signing the journal in Form No. MX-2.

Make entries in your accounting:

Credit 002

– Transfer of inventory items for safekeeping

Debit 002

– Return of goods and materials from safekeeping.

The rationale for this position is given below in materials from the Glavbukh System (VIP version)

Organizations can provide paid services for the storage of inventory items (material assets) belonging to other persons. The relationship between them is regulated by Chapter 47 of the Civil Code of the Russian Federation “Storage Agreement”. The party accepting the goods and materials for storage is called the custodian, and the party transferring the goods and materials for storage is called the bailor.

Storage agreement

The storage agreement is concluded in writing (subclause 1, clause 1, article 161, clause 1, article 887 of the Civil Code of the Russian Federation). Organizations for which storage is a business activity (commodity warehouses), instead of concluding an agreement, can issue a simple (double) warehouse certificate, which indicates the conditions and storage period of goods and materials (Articles 887, 913, 917 of the Civil Code of the Russian Federation). If, within the period established by the agreement, the depositor does not pick up the goods and materials transferred for storage, the custodian has the right to sell them, having warned their owner about this * (Clause 2 of Article 899 of the Civil Code of the Russian Federation).

Receipt of inventory items for storage

Receipt of goods and materials for storage from organizations and entrepreneurs should be documented with an acceptance certificate in form No. MX-1. When returning inventory items to the depositor, a report is drawn up in form No. MX-3. In addition to the list of returned goods and materials, this act indicates the volume and cost of services provided by the custodian. Therefore, there is no need to prepare additional documents on the provision of storage-related services.

After receiving the goods and materials deposited for storage, the depositor must confirm the absence of claims against the custodian organization by signing the journal in Form No. MX-2.*

This procedure is established by instructions approved by Resolution of the State Statistics Committee of Russia dated August 9, 1999 No. 66.

There is no unified form of document used to formalize the acceptance of goods and materials for storage from the public. Therefore, when providing storage services to the population, an organization can use standard forms No. MX-1, No. MX-2, No. MX-3 or similar documents developed independently: receipts, receipts, numbered tokens, etc. The issuance of any of these documents will be mean that the storage agreement is concluded in writing (clause 2 of article 887 of the Civil Code of the Russian Federation).

Accounting

Inventory and materials accepted for storage are not the property of the custodian, therefore they are accounted for separately from his own property in off-balance sheet account 002 “Materials accepted for safekeeping” (clause 10 of the Guidelines approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n ). Analytical accounting on this account is carried out by owners of inventory items, by grade and storage location (Instructions for the chart of accounts).

Receipt of inventory items for storage, as well as their return to the owner, is reflected with the following entries:

Debit 002

– goods and materials were received for safekeeping;

Credit 002

– goods and materials accepted for storage are returned.*

Custodians (commodity warehouses) reflect income and expenses associated with the provision of storage services in accounting as income and expenses for ordinary activities (clause 5 of PBU 10/99, clause 5 of PBU 9/99).

Situation:
is it necessary to reflect monthly revenue from the sale of storage services in the accounting of a custodian (warehouse).
The storage agreement was concluded for a period exceeding one month (mod = 112, id = 38297) Yes, it is necessary.

For custodians (commodity warehouses), revenue from the sale of storage services is income from ordinary activities (clause 5 of PBU 9/99). Revenue is taken into account in an amount equal to the amount of cash receipts and (or) the amount of accounts receivable (clause 6 of PBU 9/99).

Revenue is reflected in accounting if the following conditions are met: – the organization has the right to receive it; – the amount of revenue can be determined; – the service is actually provided to the customer; – the costs associated with the operation can be determined.

Such rules are established by paragraph 12 of PBU 9/99.

When providing storage services, all of the above conditions can be considered fulfilled on the last day of each month during the contract period. Moreover, the custodian has the right to receive remuneration, even if the storage agreement is terminated early (clause 3 of Article 896 of the Civil Code of the Russian Federation). Remuneration will also be received if the owner refuses the goods and materials transferred for storage. The custodian can sell such property (with notification to the owner) (clause 2 of article 899 of the Civil Code of the Russian Federation). Consequently, the custodian should reflect the revenue from the provision of services under a storage agreement in accounting based on the results of each reporting period, that is, monthly (clause 29 of the Regulations on Accounting and Reporting).

For small businesses (with the exception of issuers of publicly offered securities), a special procedure for accounting for income and expenses is provided. For more information about this, see How to organize accounting for small businesses.

Off-balance sheet accounting

Off-balance sheet account 002 is also used by organizations in cases where they are not related to each other by a storage agreement.

In particular, purchasing organizations reflect on this account inventory items that were received: - from the supplier and for which the buyer refused to pay on legal grounds (inconsistency of the assortment, quantity or quality specified in the contract); – under contracts providing for the transfer of ownership to the buyer only after payment (or other events).

In accounting, the movement of such inventory items is reflected by postings:

Debit 002

– goods and materials that are not subject to payment due to violation of the terms of the supply agreement are accepted for safekeeping;

Credit 002

– inventory items that are not payable and returned to the supplier are written off off-balance sheet;

Debit 002

– goods and materials that are not subject to expenditure (use) before payment are accepted for safekeeping (under an agreement with special conditions for the transfer of ownership);

Credit 002

– written off from off-balance sheet accounting due to the transfer of ownership to the buyer;

Debit 10 (08, 41…) Credit 60

– accepted on the balance sheet of goods and materials, the ownership of which has passed to the buyer.

Supplier organizations reflect on account 002 inventory items that became the property of the buyer, but were not removed from the supplier’s warehouse:

Debit 002

– goods and materials not removed by the buyer are accepted for safekeeping;

Credit 002

– inventory items left by the buyer for safekeeping are written off from off-balance sheet accounting.

This procedure follows from the provisions of the Instructions for the chart of accounts.

Inventory and materials recorded on account 002 in the listed cases are not received under a storage agreement. Consequently, it is not necessary to draw up documents on the acceptance and transfer of goods and materials according to forms No. MX-1, No. MX-2 and No. MX-3. This is explained by the fact that these documents are intended to formalize the transfer of inventory items under a storage agreement. And suppliers and buyers act within the framework of purchase and sale (supply) agreements. Therefore, in this case, when receiving and transferring goods and materials, fill out invoices (for example, according to forms No. TORG-12, No. 1-T, No. M-15).

An example of reflecting in accounting the acquisition of materials under a purchase and sale agreement with a special procedure for the transfer of ownership. Ownership of the shipped materials passes from the seller to the buyer only after payment.

CJSC Alpha purchased materials worth 118,000 rubles. (including VAT – 18,000 rubles). According to the terms of the agreement, ownership of the materials passes to Alpha only after payment. The materials were transferred to the buyer on October 18, and paid for on November 15. The materials are intended for conducting activities subject to VAT.

The following entries were made in Alpha's accounting:

Debit 002

– 118,000 rub. – materials that are not subject to consumption before payment are accepted for safekeeping (at the cost indicated in the accompanying documents, including VAT).

Debit 60 Credit 51 – 118,000 rub. – money was transferred for materials received;

Credit 002

– 118,000 rub. – materials were written off from off-balance sheet accounting due to the transfer of ownership;

Debit 10 Credit 60

– 100,000 rub. (RUB 118,000 – RUB 18,000) – materials are taken into account as part of own working capital;

Debit 19 Credit 60

– 18,000 rub. – VAT on capitalized materials is allocated;

Debit 68 subaccount “VAT calculations” Credit 19

– 18,000 rub. – accepted for deduction of VAT on capitalized materials (based on the supplier’s invoice).

Attention:

If the buyer stores inventory items for a long time, the ownership of which has not been transferred to him, the tax office may consider that he is providing storage services to the seller free of charge. A similar situation may arise during long-term storage in the seller’s warehouse of goods and materials that have not been removed by the buyer. In both cases, organizations may be subject to additional taxes.

If the tax inspectorate proves that a hidden form of storage agreement has arisen in relations between organizations, then the organization that stores the goods of its counterparty will be accrued non-operating income in the amount of the market value of the free service provided for the storage of inventory items (clause 8 of Article 250 of the Tax Code of the Russian Federation). In addition, organizations can charge VAT on the market value of services provided free of charge (clause 1, article 39, clause 1, article 146 of the Tax Code of the Russian Federation). An increase in the tax base for VAT and income tax will lead to the formation of arrears, and, as a result, to the accrual of penalties and fines (Articles 75, 120, 122 of the Tax Code of the Russian Federation).

The chief accountant advises: claims from the tax inspectorate in connection with the storage of inventory items that are not the property of the buyer before payment, as well as inventory items that have not been removed from the seller’s warehouse, can be avoided. To do this, additional conditions should be included in the purchase and sale (supply) agreement.

Both the seller and the buyer need to prove that the storage of the counterparty’s goods is carried out within the framework of the purchase and sale (supply) agreement. Evidence can be provided by the provisions of the contract, according to which the buyer: – is given a certain period of time to remove the goods from the supplier’s warehouse; – a deadline for payment for goods is established (under contracts with a special procedure for transferring ownership); – the right is granted not to pay for the goods until the end of checking its quality and completeness (indicating the timing of this check).

Elena Popova

In accordance with the Civil Code under a storage agreement

refers to the obligation of one party (custodian) to preserve goods transferred by the other party (bailor) for a certain period for a specified fee or free of charge. In this case, the keeper is obliged to take all necessary measures for proper storage and undertakes to return the goods safely.

The custodian does not have the right to use the thing transferred for storage without the knowledge of the bailor, except for the cases provided for by the contract.

The remuneration for storage can be paid in a lump sum at the end of the storage period or in installments. If payment is late for more than half of the storage period, the custodian has the right to refuse to fulfill the contract. The custodian's expenses for storing the item are included in the remuneration for storage, unless otherwise provided by the storage agreement.

Documents confirming the acceptance of goods into the warehouse are:

Simple warehouse receipt;

Warehouse receipt.

Warehousing: accounting and taxation

The storage agreement must be concluded in writing.

The written form is considered to be complied with if the conclusion of the contract and acceptance of the goods for storage are certified by: a safe receipt, receipt, certificate or other document signed by the custodian; a numbered token (number), other sign certifying the acceptance of things for storage, if such a form of confirmation of acceptance of things for storage is provided for by law or other legal act or is customary for this type of storage by a warehouse document. An important feature of storage in a warehouse is that, on the basis of Art. 909, 911 of the Civil Code of the Russian Federation, when depositing and returning goods, they must be checked for quantity and quality.

Valuables transferred for storage remain the property of the depositor and are reflected on his balance sheet.

The custodian, accepting things for storage, records them as a debit to off-balance sheet account 002

“Inventory assets accepted for safekeeping”

.