How to reflect losses of previous years in 1C 8.3 Accounting 3.0

The occurrence of a loss during work in 1C

As an example, consider a situation in which a company, based on the results of work in the last quarter of the previous year, received a loss in the amount of 235,593.27 rubles. After the New Year, January ended with a profit of 211,864.41 rubles.

The transactions generated at the end of December of the previous year contain the following data:

In this case, the data is obtained in the system automatically by Closing the month with the implementation of the established list of routine operations. Conducted through the section “Operations” - “Closing the period” - “Closing the month”.

As a result, recorded losses are reflected as a deferred tax asset. At the end of the month, the postings show a financial result in the amount of 245,762.71 rubles.

To obtain information about financial results for the entire period under review, you will need to generate a “Calculation of income tax” certificate. Access to it is through the section “Operations” - “References-calculations” - “Accounting and tax accounting” - “Calculation of income tax”.

Column 10 in the calculation certificate shows that during the period under review the company incurred losses in the amount of 235,593.27 rubles.

Answer Profbukh8

Elena Baranova Profbuh8.ru

To identify the amount of loss that the taxpayer has the right to carry forward to the future, it is necessary to first complete all the regulatory operations for closing the month for December except for the operation “Balance Reformation” Operation – Closing the month – December 2014 – Reformation of the balance sheet

Then you need to prepare a tax return for corporate income tax for the tax period. The amount of loss that can be carried forward to the future is the value of the indicator on line 060 on Sheet 02 of the tax return for corporate income tax. To determine the amount of loss in rubles and kopecks, in the report settings you need to set the amount to be displayed with an accuracy of 2 decimal places. Declaration – Sheet 02 – Page 1 – p.060

Next, you need to enter the document “Operation” (document date - December 31), in which you must enter a transaction in which you indicate:

“Debit”: account 97.21 “Other deferred expenses”;
field to indicate the department of the debit account: not filled in;
subconto debit account: directory article “Deferred Expenses”, which states:
“View for NU”: “Losses of previous years”;
“Amount”: the amount of loss carried forward;
“Recognition of expenses”: “In a special order”;
“Start of write-off”: January 1 of the year following the year in which the loss was incurred;
“End of write-off”: December 31 of the tenth year following the year in which the loss was incurred”;
“Cost account”: not specified;
“Credit”: account 99.01.1 “Profits and losses from activities with the main tax system”;
credit account subconto: not filled in;
"Amount": not filled in;
“Amount Dt NU”: the amount of loss that is carried forward to the future;
“Amount Dt BP”: temporary difference in the assessment of deferred expenses by the amount of loss that is carried forward, with a minus (if the organization does not apply PBU 18/02, then it is not indicated);
“Amount Kt NU”: the amount of loss that is carried forward to the future;
“Amount Kt BP”: a temporary difference in the assessment of profits and losses for activities with the main tax system for the amount of loss that is carried forward to the future, with a minus (if the organization does not apply PBU 18/02, then it is not indicated).

Operations – Operations entered manually – Create – Operation (Dt97.21 Kt99.01.1 amount “+”;

Dt09 deferred expenses Kt09 loss of the current period amount “-“

If the organization applies PBU 18/02, then you additionally need to enter an internal entry into account 09 “Deferred tax assets” - transfer the amounts of IT (20% of the amount of loss carried forward) from the subaccount “Loss of the current period” to the subaccount “Deferred expenses” "

After entering the document, you should make sure that there is no balance on account 09 in the “Losses of the current period” subconto.

If necessary, you should adjust the amount of the second transaction in the “Operation” document. After entering the “Operation” document, you must repeat all the routine operations for closing the month and perform the “Balance Reformation” operation.

If on account 97.21 in tax accounting there is a balance under the item of expenses of future periods with the type for NU “Losses of previous years”, then the operation “Write-off of losses of previous years” is added to the list of routine operations for closing the month.

Closing the month – January 2015 – Perform month closing – Write off losses from previous years.

When it is performed, the amount of loss carried forward is determined, by which the tax base of the current period can be reduced. The calculation algorithm is as follows:

1. Profit (loss) for the current period is determined (on an accrual basis from the beginning of the year). If a profit is made, then go to step 2, otherwise the algorithm ends.

2. The amount of profit is compared with the amount of the balance of the loss on account 97.21, and for the smaller of the amounts, a tax accounting entry is entered into the debit of account 99.01.1 and the credit of account 97.21

If the organization applies PBU 18/02, then in the columns “Amount Dt BP” and “Amount Kt BP” the repayment of the temporary difference is reflected in account 97.21 and for the same amount the occurrence of a temporary difference in account 99.01.1, and in the amount of the deferred tax asset from of the repaid temporary difference, when performing the routine operation “Calculation of income tax”, an accounting entry is entered from the credit of account 09 “Deferred tax assets”, subaccount “Deferred expenses” to the debit of account 68.04.2 “Calculation of income tax”.

01/31/2015 Dt68.04.2 Kt 09-deferred expenses

When determining the amount of loss that reduces profit in the current month, the amount of loss that has already been taken into account in reducing profit in previous months of the current year is taken into account.

If there are several balances on the account (losses for different tax periods), then they are repaid in the order in which the losses were incurred. The priority is determined by the value of the variable “Start date of write-off” of the item of future expenses with the type for the NU “Losses of previous years”.

If the profit for the current period turns out to be less than for the previous period, then the excess 97.21 written off from the account is restored (tax accounting amounts with a minus).

If there are several losses, then restoration is carried out in reverse order.

If the organization applies PBU 18/02, then the temporary difference is also restored, and from the restored difference, when performing the routine operation “Calculation of income tax”, IT is accrued under the subaccount “Deferred expenses”.

To document the calculations to determine the amount of loss that reduces the tax base of the current period, for the regulatory operation “Write-off of losses of previous years”, a calculation certificate “Write-off of losses of previous years” is drawn up.

Tatiana

Good afternoon, Elena, I read your comment carefully.

You write...: Operations – Operations entered manually – Create – Operation (Dt97.21 Kt99.01.1 amount “+”; Dt09 deferred expenses Kt09 loss of the current period amount “-“

That is, if the loss for 2014 according to the declaration is 060 line = 256369.06,

SHE = 51273.81, then the postings are as follows:

dt97.21 kt99.01.1 Amount BU no Amount NU dt256369.06 kt256369.06

VR -256369.06 -256369.06

dt09 RBP Kt 09 UTP amount BU -51273.81

dt09 RBP Kt 09 UTP 51273.81. Then, when closing the year 2015 on 09, there remains a balance that essentially should be closed

Transfer of losses from previous years to the current period in 1C

The primary task is to create a balance sheet for account 09.

Accordingly, to carry out an operation to transfer last year’s losses to the current period, it is necessary to create a document “Operations entered manually”, filling it with the relevant data.

Accordingly, funds will be redirected from account 09 “Loss of the current period” to account 09 “Expenditures of future periods”.

In the same document, it is required to reflect the changes made in tax accounting, which will lead to the formation of a temporary difference in the amount of the transferred loss.

After this, using the balance sheet generated for account 09, the correctness of the operations performed is checked.

It is noticeable above that the final value of the balance sheet is zero, and the above amount of losses is fully included in the category of deferred expenses.

It is impossible not to ignore the formation of analytics for account 97.21, in particular the expense of future periods. In the situation under consideration, the losses incurred last year are reflected here.

After the formation of the document is completely completed, it is necessary to turn to the operations for closing the last month of the previous year, when the loss in question was formed.

As a result, the user is required to re-post all documents for that month, but must select the “Skip” option.

Instead, only the “Balance Reform” operation is re-performed.

Carrying forward losses to the future in 1C: Accounting 8.2

For many companies, especially those that are just starting their activities, the issue of transferring losses to the future may be relevant.

Carrying forward losses is regulated by Art. 283 ch. 25 of the Tax Code of the Russian Federation , according to which the tax base in the current tax period can be reduced by part of the amount or by the entire amount of losses received in previous periods. In this case, the taxpayer has the right to carry forward a loss to the future within 10 years following the tax period in which this loss was received. If the loss has not been carried forward to the next year, it can be carried forward in whole or in part to the next year. In accordance with Letter of the Ministry of Finance of the Russian Federation dated March 20, 2007 No. 03-03-08/1/170, loss transfer is possible both based on the results of the tax period and based on the results of the reporting period.