Returnable (reusable) packaging is used in circulation many times and must be returned to the supplier, unless the contract provides for other conditions. The contract may also provide for the collection of a deposit by the supplier from the buyer as a guarantee of the return of the container within a specified period and in an undamaged condition.
Containers are accepted on the basis of invoices or other accompanying documents. If the actual quantity of containers and its quality characteristics do not correspond to the documents, then the discrepancies are documented in a document.
Rice. 1. Container movement
Which accounts account for returnable packaging?
Organizations engaged in trade and public catering keep records of returnable containers on account 41.03.
All other organizations account for returnable packaging on account 10.04.
Technological (necessary for the production process) and inventory containers (used for production or household needs) are accounted for in all organizations on accounts 01.01 or 10.01, depending on the service life and cost of such containers.
In addition, based on the decision of the management of the enterprise, it is possible to establish in the accounting policy the keeping of records of returnable packaging on off-balance sheet account 002, since such packaging does not become the property of the buyer.
Basic provisions for container accounting
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According to Art. 481 of the Civil Code of the Russian Federation, the seller is obliged to transfer to the buyer the goods in containers (packaging), with the exception of goods that, by their nature, do not require packaging.
The most important task of trade is to ensure control over the safety of packaging, its receipt, storage, and timely return to suppliers and packaging organizations.
Guidelines for accounting of inventories, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 N 119n, define packaging as a type of inventory intended for packaging, transportation and storage of products, goods and other material assets.
In accordance with clause 160 of the Methodological Instructions, accounting for packaging is carried out according to the following types:
— containers made of wood;
— containers made of cardboard and paper;
- metal containers;
- plastic containers;
- glass containers;
— containers made of fabrics and non-woven materials.
Paper, cardboard, polyethylene containers, as well as paper and plastic bags used for packaging products (goods), are classified as disposable containers. The cost of such packaging, as a rule, is included in the cost of packaged products (goods) and is not paid separately by the buyer. Other containers can make a single or multiple turn (reusable container).
Note that the need to return containers to the supplier is most often determined by the terms of the supply agreement, and not by the regulatory documents of the relevant ministries or departments. The main reasons for this are the tendency to reduce the cost of manufacturing containers with a simultaneous increase in the cost of transportation and storage costs. That is, a situation increasingly arises when it is cheaper for the buyer to increase the actual cost of purchased goods rather than incur additional costs associated with its repair, cleaning and transportation to the supplier’s location. The exception is the circulation of glass containers, the disposal of which (or use for other purposes) is very difficult. However, the turnover of glass containers involves the organization and implementation of additional activities to collect them from the population.
The basic requirements defining the relationship between suppliers and buyers regarding the circulation of packaging are regulated by Art. 517 of the Civil Code of the Russian Federation: unless otherwise established by the supply agreement, the buyer (recipient) is obliged to return to the supplier the reusable containers and packaging means in which the goods were received, in the manner and within the time limits established by law, other legal acts, mandatory rules adopted in accordance with them or agreement. Other containers, as well as packaging of goods, must be returned to the supplier only in cases stipulated by the contract.
Accounting for receipt of containers
In accordance with the Instructions for the use of the Chart of Accounts, organizations engaged in trading activities take into account containers under goods and empty containers in account 41 “Goods”.
The presence and movement of containers under goods and empty containers (except for glassware in organizations engaged in retail trade and in buffets of organizations providing catering services) is reflected in subaccount 41-3 “Containers under goods and empty.”
The presence and movement of goods located in organizations engaged in retail trade (in stores, tents, stalls, kiosks, etc.) and in buffets of organizations engaged in public catering is taken into account in the subaccount “Goods in retail trade.” The same sub-account takes into account the presence and movement of glassware (bottles, cans, etc.) in organizations engaged in retail trade and in buffets of organizations providing catering services.
The receipt of goods and containers can be reflected using account 15 “Procurement and acquisition of material assets” or without using it in a manner similar to the procedure for accounting for corresponding transactions with materials.
Organizing and maintaining separate records of containers makes sense only when its cost is not included in the cost of purchased goods, and the container itself subsequently cannot be used for economic or other purposes and cannot be returned.
The cost of packaging that is not subject to return is taken into account as part of the actual cost of purchased goods and may not be separately allocated. When selling goods, the cost of packaging is written off to the debit of account 90 “Sales”, subaccount “Cost of sales” as part of the cost of goods. In the case where packaging that is not subject to return is not an individual packaging of a unit of goods (or a group of similar goods), its cost can be taken into account separately, and when making sales, it can be written off not directly from account 41 “Goods”, subaccount “Containers for goods and empty”, and through account 44 “Sales expenses”. This makes it possible to ensure an economically justified distribution of the cost of such packaging between the cost of goods sold and their balance in warehouses. If materials from disassembling such containers can be used for household or other needs (for example, for repairing containers), their cost in accounting is reflected in the usual manner - in the debit of account 10, subaccount “Other materials” and in the credit of account 91 “Other income and expenses” ", subaccount "Other income".
Returnable packaging typically includes:
wooden containers (boxes, barrels, tubs, etc.), cardboard containers (boxes made of corrugated and flat glued cardboard, etc.), metal and plastic containers (barrels, flasks, crates, cans, baskets, etc.), glass containers ( bottles, cans, carboys, etc.), containers made of fabrics and non-woven materials (fabric bags, packaging fabrics, non-woven packaging fabrics, etc.), as well as special containers, i.e. containers specially made for packaging certain products (goods).
Containers according to their purpose differ into external packaging and direct packaging. Direct packaging is characterized by the fact that it is inseparable from the product enclosed in it and can be used independently only after this product has been consumed, therefore it is released from the warehouse along with the product (perfume bottle, cans and bottles for canned food and paints, etc.) . Such containers are registered and must be returned to the warehouse after using (expending) the material assets invested in them, if they can be used within the organization or sold.
Just like other types of inventories, reusable packaging can come to the organization from various sources:
— from suppliers of goods or other products (together with the goods or delivered products);
- from packaging suppliers - for further use in trade or catering for packaging goods and products of own manufacture;
- from auxiliary production of trade organization - in the manufacture of containers on our own, etc.
In all cases, except the first, containers (including reusable ones), when accepted for accounting, are valued at the actual cost of their acquisition or manufacture. The packaging received along with the goods is charged at the prices specified in the contract or settlement documents, that is, transport, procurement and other similar costs are not allocated to it.
Types of reusable packaging that are subject to mandatory return to suppliers of products (goods) must be specified in the terms of delivery of products - this will eliminate problems with its return and will allow the payment procedure to be correctly established. Also, the supply agreement must stipulate the condition under which the buyer is charged a deposit and the conditions for the return of the deposit. As a rule, the return of the deposit is conditioned on the return of the empty containers in good condition.
Accounting for container returns
4.
In general, (unless otherwise established by the delivery agreement), the buyer (recipient) is obliged to return the reusable container in which the goods were received in the manner and within the time limits established by law, other legal acts, mandatory rules adopted in accordance with them, or the contract. The containers returned (shipped) to the supplier on the basis of the invoice (settlement document) presented for payment are written off at the prices stipulated in the agreement from the credit of account 41, the subaccount “Containers for goods and empty” to the debit of the settlement account. It is allowed to keep analytical records of returnable packaging in accounting prices. Registration prices are established by the organization independently, differentiated by types of containers (names, sizes, grades, etc.) in relation to the procedure set out based on the materials in the Guidelines.
Letter of the Ministry of Finance of Russia dated May 14, 2002 N 16-00-14/177 clarified that returnable packaging when shipping goods to the buyer is written off by the supplier of products (goods) from the credit of account 10, subaccount “Containers and packaging materials” to the debit of account 76 “Calculations with different debtors and creditors." Accounting for movements of returnable packaging for which a deposit has been established is kept in the deposit amounts (deposit prices). The expediency of this scheme is explained by the fact that the same physical object can be repeatedly transferred from supplier to buyer and back. Therefore, the use of sales accounts and settlements with buyers and customers would lead to an unreasonable overestimation of revenue volumes.
In the event of a discrepancy between the amount payable by the recipient and the cost of the returned packaging determined at accounting prices, the difference is attributed to transportation and procurement costs or to account 16 “Deviation in the cost of material assets.”
Example: a buyer returned containers at discounted prices of 5 thousand rubles. In accordance with the contract, the recipient is obliged to pay 4 thousand rubles. The following entries will be made in accounting:
debit of account 76 “Settlements with various debtors and creditors” credit of account 41 “Goods”, subaccount “Containers for goods and empty” - 5 thousand rubles. — the amount of the cost of packaging at discount prices;
debit of account 16 “Deviation in the cost of material assets” credit of account 76 - 1 thousand rubles. - the amount of deviations.
The buyer records the received containers at the deposit prices in the subaccount “Containers under goods and empty” of the “Goods” account. When the deposit container is returned to the supplier in good condition, the buyer is reimbursed its cost at the deposit prices.
Example , the payment documents for goods received indicate the cost of goods - 45 thousand rubles, the cost of containers at deposit prices - 5 thousand rubles.
The following entries will be made in accounting (entries related to taxation are omitted):
debit of account 41, subaccount “Goods in warehouses” credit of account 60 - 45 thousand rubles. - the amount of the cost of purchased goods;
debit of account 41, subaccount “Containers for goods and empty” credit of account 76 - 5 thousand rubles. - for the amount of the cost of packaging at deposit prices.
The buyer's expenses for cleaning, washing and repairing the specified containers, both performed in-house and withheld by the supplier for performing these works (in amounts recognized by the buyer), are charged by the buyer to transportation and procurement costs or to the account "Deviation in the cost of material assets."
Thus, expenses for the cost of work or services for cleaning, washing and repairing containers, in the general case, are not included in reducing the amount of the value of the deposit containers, but are written off (ultimately) to the increase in the cost of inventories.
Example: Goods worth 20 thousand rubles were received, packaged in returnable containers at the price indicated in the payment documents, 6 thousand rubles, at accounting prices 5 thousand rubles, costs for cleaning and repairing containers carried out in auxiliary production (repair workshop) amounted to 1 thousand rubles. The container was returned to the supplier.
The following entries will be made in accounting (entries related to taxation are omitted):
| Business transaction | A document base | Debit | Credit | Amount, thousand rubles |
| Goods received from the supplier are accepted for accounting | Invoice, certificate of acceptance of goods (form No. Torg-1) or accompanying documents of the supplier | Account 41, subaccount “Goods in warehouses” | Account 60 “Settlements with suppliers” | 20 000 |
| The cost of returnable packaging has been taken into account | Invoice, certificate of acceptance of goods (form No. Torg-1) or accompanying documents of the supplier | Account 41, subaccount “Containers under goods and empty” | Account 76 “Settlements with debtors and creditors” | 5 000 |
| The amount of deviations in the cost of the received packaging is reflected | Accounting certificate | Account 16 “Deviations in the cost of materials” | Account 60 “Settlements with suppliers” | 1 000 |
| The costs of cleaning and repairing containers are reflected | Accounting certificate | Account 16 “Deviations in the cost of materials” | Account 23 “Auxiliary production” | 1 000 |
| The cost of returned packaging is reflected at discount prices | Invoice | Account 76 “Settlements with debtors and creditors” | Account 41, subaccount “Containers under goods and empty” | 5 000 |
| The amount of deviations between accounting and contract prices is reflected | Accounting certificate | Account 44 “Sales expenses” | Account 16 “Deviations in the cost of materials” | 1 000 |
| the amount of deviations between accounting and contract prices | Bank statement | Account 76 “Settlements with debtors and creditors”, subaccount “Settlements with the principal” | Account 51 “Current accounts” | 141 600 |
| The profit from the sale is reflected | Accounting certificate | Account 90 “Sales”, sub-account 90-9 “Profit (loss) from sales” | Account 99 “Profits and losses” | 5 000 |
Accounting for containers at accounting prices is allowed in those organizations where the range and quantity of containers are quite large. In such conditions, the amount of positive deviations written off to settlement accounts will not be equal to the amount accepted for accounting in a given reporting period.
The supplier (receiver) takes into account the cost of the returned packaging at the deposit prices. Expenses for cleaning, washing and repairing containers that are not subject to reimbursement by the buyer are written off by the supplier as production costs (selling costs).
If the buyer does not return the deposit container to the supplier, the deposit amount for this container will not be returned. The supplier includes the specified amount of the deposit in financial results as part of other income. The terms of the contract (supply, purchase and sale, etc.) may provide for additional sanctions for failure to fulfill obligations to return the deposited packaging.
Example . The supplier sold goods at a book value of 50 thousand rubles. in the amount of 82,600 thousand rubles. incl. VAT, packaged in containers at a cost of 10 thousand rubles. Containers for a total cost of 7 thousand rubles were returned. The costs of cleaning, washing and repairing it under the terms of the contract are not covered by the buyer and are not reimbursed. These expenses for actually returned containers amounted to 2 thousand rubles.
The following entries will be made in accounting:
| Business transaction | A document base | Debit | Credit | Amount, thousand rubles |
| Revenue for shipped goods is reflected | Agreement, invoice | Account 62 “Settlements with customers” | Account 90-1 “Revenue” | 82 600 |
| The accounting value of shipped goods is written off | Invoice, delivery note | Account 90-2 “Cost” | Account 41, subaccount “Goods in warehouses” | 50 000 |
| VAT charged | Invoice | Account 90-3 “VAT” | Account 68 “Calculations for taxes and fees” | 12 600 |
| Reflected The cost of shipped packaging is reflected | Invoice | Account 76 “Settlements with debtors and creditors” | Account 41, subaccount “Containers under goods and empty” | 10 000 |
| Received from buyers for shipped goods | Bank statement | Account 51 “Current account” | Account 62 “Settlements with customers” | 82 600 |
| Received from buyers for returnable packaging | Bank statement | Account 51 “Current account” | Account 76 “Settlements with debtors and creditors” | 10 000 |
| Containers returned by customers | Invoice | Account 41, subaccount “Containers under goods and empty” | Account 76 “Settlements with debtors and creditors” | 7 000 |
| The difference between the deposit prices and the actual cost of the returned packaging is reflected. | Accounting certificate | Account 76 “Settlements with debtors and creditors” | Account 91-1 “Other income” | 3 000 |
| Transferred to customers for returned packaging | Bank statement | Account 76 “Settlements with debtors and creditors” | Account 51 “Current account” | 7 000 |
Acceptance of containers from suppliers and buyers, from container shops and areas of one’s organization, release of containers to third parties and to production for packaging products, as well as movement of containers within the organization are documented with primary accounting documents.
Containers that have become unusable due to natural wear, breakage (breakage) or damage are documented with the appropriate act. The report is drawn up by a specially created commission, which inspects the container and determines the reasons for its unsuitability and the culprits who caused the container to break, break or damage. The write-off of unsuitable containers is carried out after the act is approved by the head of the organization or a person authorized by him. Unsuitable containers are subject to mandatory delivery for disposal to the appropriate department of the organization, organizations for the collection of secondary raw materials or other organizations for recycling. The delivery of unusable containers to the appropriate department that carries out its disposal is issued with an invoice. The release (shipment) of unusable containers (broken glass, scrap metal, etc.) to organizations for the collection of secondary raw materials or other organizations for processing (glass factories, etc.) is issued with a consignment note (bill of lading).
In this case, the following entries are made in accounting:
debit account 10, subaccount “Other materials” credit account 91 - for the amount of the cost of materials (firewood, scrap metal) received during the liquidation of containers that had become unusable.
If, as a result of liquidation, materials for repairing containers are generated, they should be accounted for in account 41, subaccount “Containers under goods and empty”;
debit of account 91 credit of account 41 - for the amount of the cost of packaging at book prices - accounting prices or the actual cost of procurement or acquisition.
If containers are accounted for at book prices, deviations in the cost of these containers must be written off at the same time.
The peculiarities of organizing the accounting of reusable packaging in retail organizations are due to the fact that, firstly, such organizations have the right to record goods at sales prices, and secondly, to the fact that some types of returnable packaging can be transferred (during retail sale) to customers.
When accounting for goods at sales prices, it is necessary to organize the accounting of containers in such a way that its cost is reflected separately from the cost of goods, since the trade margin should not be distributed over the cost of containers.
As for the second feature, reusable containers sold to retail customers with the retention of a deposit price usually mean glass containers (bottles, jars, etc.). As already noted, in accordance with the Instructions for using the Chart of Accounts, such utensils are accounted for in account 41, subaccount “Goods in retail trade”.
In accounting, the movement of such utensils is documented by postings:
debit of account 41, subaccount “Goods in retail trade” credit of account 41, subaccount “Containers under goods and empty” - for the amount of the cost of glass containers sold to retail along with the corresponding goods;
debit of account 50 credit of account 41 - for the amount of the cost of packaging at deposit prices in the part related to goods sold. Since the cost of pledged packaging is not included in taxation, in our opinion, there is no need to use sales accounts when writing off packaging.
The return of glassware is documented with the following entries:
debit of account 41, subaccount “Goods in retail trade” credit of account 50 - for the amount of funds transferred to the buyer when he returned the returnable packaging;
debit of account 41, subaccount “Containers for goods and empty” credit of account 41, subaccount “Goods in retail trade” - for the amount of the cost of containers (empty) returned from retail trade to the warehouse;
debit of account 41 credit of account 91 - for the amount of the cost of packaging that was transferred to customers, paid by them, but not returned.
The procedure for registering operations for the movement of containers in warehouses is as follows:
— acceptance of containers from suppliers and buyers (new and return), from container shops and areas of one’s enterprise, release of containers to the outside and into production for packaging products, as well as the movement of containers within the enterprise are formalized with primary documents according to standard forms established by the State Statistics Committee of Russia for similar movement of materials;
— the container returned by the container distributor must be cleaned, complete and in good condition. It is advisable to include this requirement in the supply contract, especially if, under the terms of the contract, a deposit is withheld from the buyer. Here it is advisable to establish a settlement procedure in case of violation of one of the listed conditions (for example, incomplete return of the deposit);
- containers that have become unusable due to their natural wear, breakage (breakage) or damage are drawn up with a corresponding act. The act is drawn up by a commission appointed by the head of the enterprise. The commission inspects the container and determines the reasons for its unsuitability and the culprits who caused the container to break, break or damage. The write-off of unsuitable containers is carried out after the act is approved by the head of the organization.
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How to reflect the posting of containers in postings
Receipt of containers from the supplier is reflected at the prices established in the contract.
| Account Dt | Kt account | Wiring Description | Transaction amount | A document base |
| 10.04 (41.03) | 60.01 | The packaging received from the supplier has been capitalized | 2500 | Invoice, agreement, certificate |
Account 41 “Goods”
Paragraph 2 of PBU 5/01 establishes that inventories that are subject to further sale should be reflected in special account 41 in accounting. Also, Order of the Ministry of Finance No. 94n determines that this accounting account is used primarily by organizations whose main activity is trade and public catering. However, there is no prohibition for other companies to use this account.
IMPORTANT!
41 accounting account is a separate accounting account for accounting for goods and materials that directly belong to the organization. Goods accepted for safekeeping cannot be included in the account. 41.
To detail accounting for account 41, it is permissible to create special subaccounts:
| Sub account number | Sub account name | Purpose of sub account |
| 41-1 | "Goods in warehouses" | to reflect the cost of goods stored in warehouses and other equipped premises |
| 41-2 | "Products in retail trade" | valuables that are transferred for retail sale to stores, retail outlets, counters and other places of sale |
| 41-3 | “The container is under the goods and empty” | for accounting of containers, packaging and special products used in trade, exception: glassware |
| 41-4 | "Purchased Products" | products purchased by the organization for further processing and use in main production |
This list can be supplemented with other sub-accounts, taking into account the specifics of the organization’s activities, accounting features and the need for individual detailing of information on accounts.
In other words, 41 accounting accounts for dummies is an accounting account of the organization’s working chart of accounts, which reflects the receipt, movement and disposal of finished products, raw materials, supplies and other assets that are planned to be sold to third parties, individual entrepreneurs or individuals.
How to reflect the return of packaging in transactions
The return of packaging to the supplier is processed by return posting. If the delivery of containers is carried out at the expense of the buyer, then he attributes these costs to the cost of the product (goods).
| Account Dt | Kt account | Wiring Description | Transaction amount | A document base |
| 60.01 | 10.04 (41.03) | The container was returned to the supplier | 2000 | Invoice, agreement, certificate |
How to reflect collateral containers in transactions
The supply agreement may set the price of the container against a deposit (for example, 80%), if it is not returned by the buyer, the amount of the deposit remains with the seller. When the packaging is subsequently returned, the supplier transfers a deposit.
| Account Dt | Kt account | Wiring Description | Transaction amount | A document base |
| 60.01 | The deposit amount for the packaging was transferred to the supplier | 400 | Agreement | |
| 60.01 | 10.04 (41.03) | Returning containers to the supplier | 500 | Invoice, agreement, certificate |
| 60.01 | Refund of the deposit for packaging by the supplier | 400 | Agreement |
Postings to account “41.03”
By debit
| Debit | Credit | Content | Document |
| 41.03 | 000 | Entering initial balances: containers and packaging materials in organizations engaged in trading activities | Entering balances |
| 41.03 | 41.03 | Completion of containers and packaging materials in organizations engaged in trading activities | Nomenclature complete set |
| 41.03 | 41.03 | Dismantling of containers and packaging materials in organizations engaged in trading activities | Nomenclature complete set |
| 41.03 | 41.03 | Movement between warehouses of reusable collateral containers and packaging materials in organizations engaged in trading activities | Movement of goods |
| 41.03 | 76.05 | Acceptance for accounting of reusable collateral containers and packaging materials received from the supplier under an agreement in rubles. in organizations engaged in trading activities | Receipts (acts, invoices) |
| 41.03 | 76.05 | Acceptance for accounting of reusable packaging and packaging materials received from the supplier in organizations engaged in trading activities | Receipts (acts, invoices) |
| 41.03 | 76.05 | Acceptance for accounting of reusable collateral containers and packaging materials received from an accountable person in rubles. in organizations engaged in trading activities | Advance report |
| 41.03 | 76.05 | Acceptance for accounting of reusable collateral packaging and packaging materials received from an employee of an organization to pay off debt for compensation for material damage in organizations engaged in trading activities | Operation |
| 41.03 | 76.25 | Acceptance for accounting of reusable collateral packaging and packaging materials received from the supplier under an agreement in foreign currency in organizations engaged in trading activities | Receipts (acts, invoices) |
| 41.03 | 76.35 | Acceptance for accounting of reusable collateral packaging and packaging materials received from the supplier under a contract in monetary units. in organizations engaged in trading activities | Receipts (acts, invoices) |
| 41.03 | 91.01 | Surplus of reusable collateral packaging and packaging materials identified as a result of inventory in organizations engaged in trading activities. Recognition of other income | Posting of goods |
By loan
| Debit | Credit | Content | Document |
| 41.03 | 41.03 | Completion of containers and packaging materials in organizations engaged in trading activities | Nomenclature complete set |
| 41.03 | 41.03 | Dismantling of containers and packaging materials in organizations engaged in trading activities | Nomenclature complete set |
| 41.03 | 41.03 | Movement between warehouses of reusable collateral containers and packaging materials in organizations engaged in trading activities | Movement of goods |
| 44.01 | 41.03 | Write-off of the cost of containers and packaging materials for distribution costs in organizations engaged in trading activities | Request-invoice |
| 44.01 | 41.03 | Adjustment of the cost of packaging and packaging materials written off as distribution costs in organizations engaged in trading activities | Regular operation |
| 44.02 | 41.03 | Return of reusable collateral packaging and packaging materials previously written off as commercial expenses in organizations engaged in trading activities | Operation |
| 45.03 | 41.03 | Shipment of containers and packaging materials to third parties without transfer of ownership in organizations engaged in trading activities | Sales (acts, invoices) |
| 76.02 | 41.03 | Reflection of the amount of claims presented to the supplier in connection with the identification of discrepancies in prices and tariffs, arithmetic errors when calculating the cost of packaging and packaging materials in organizations engaged in trading activities | Operation |
| 76.05 | 41.03 | Return of containers and packaging materials to supplier B2176 under contract in rubles. in organizations engaged in trading activities | Returning goods to the supplier |
| 76.06 | 41.03 | Transfer of reusable collateral containers and packaging materials along with goods to the buyer in organizations engaged in trading activities | Sales (acts, invoices) |
| 76.06 | 41.03 | Return of reusable collateral packaging and packaging materials to the supplier in organizations engaged in trading activities | Returning goods to the supplier |
| 91.02 | 41.03 | Write-off (liquidation) of the cost of packaging and packaging materials as a result of natural disasters, fires and other emergency circumstances in organizations engaged in trading activities | Operation |
| 91.02 | 41.03 | Revaluation of the cost of containers and packaging materials in organizations engaged in trading activities | Sales (acts, invoices) |
| 94 | 41.03 | Shortage of containers and packaging materials in organizations engaged in trading activities | Write-off of goods |
Write-off of packaging that has become unusable
If part of the container has become unusable, then an inventory commission is created, which draws up an act for writing off the container, indicating the reasons for its damage.
| Account Dt | Kt account | Wiring Description | Transaction amount | A document base |
| 91, , 73 | 10.04 (41.03) | Containers that have become unusable are written off | 100 | Write-off act |
