“Accounting for technological losses and natural loss”

Technological loss standards

An organization can develop process loss standards for each specific type of raw material independently. This can be done by the organization’s specialists who control the technological process (for example, technologists). The developed standards must be supported by technological maps, process estimates or other similar documents. They must be approved by persons authorized by the organization's management (for example, chief technologist or chief engineer). If an organization cannot determine the loss limit on its own, then it has the right to use industry regulations, government standards or information from competent organizations. For example, in the electric power industry, the calculation and redistribution of technological losses between participants in the wholesale market is carried out by the operator JSC ATS. The very size of the technological loss standards is determined by the Russian Ministry of Energy.

The organization must confirm the actual losses of raw materials and materials with primary documents (for example, during transportation, this could be a report from the transport company, a contract, a waybill). This point of view is confirmed by letters of the Ministry of Finance of Russia dated July 5, 2013 No. 03-03-05/26008, dated January 31, 2011 No. 03-03-06/1/39, dated October 1, 2009 No. 03-03- 06/1/634, dated September 21, 2007 No. 03-03-06/1/687, dated August 29, 2007 No. 03-03-06/1/606, dated August 14, 2007 No. 03-03 -05/218, dated March 27, 2006 No. 03-03-04/1/289.

Advice: if an organization develops standards independently, take into account the quality of incoming materials (for example, the degree of contamination) or the degree of wear and tear of equipment (for example, standards for the same type of materials processed on different equipment may differ). Correctly calculated standards will minimize excess losses, which must be further justified.

What are processing losses and waste?

Losses and waste are formed during culinary processing, when products and semi-finished products lose their original mass and their yield on the finished dish is less. Losses also occur during defrosting and storage.

For the same product, losses may be different.

The percentage of losses depends on the method of preparing the dish, on the quality and type of raw materials, and on the season. Even when a dish is prepared by the same chef using the same recipe, losses may vary depending on the batch of food.

Next we will look at what losses can occur at different stages of food processing. But keep in mind that all percentage values ​​we provide are indicative only.

Storage

If raw materials are stored in the refrigerator for a long time, they gradually “dry out” and lose moisture. You can eliminate these losses by ordering products in minimal quantities and as often as possible.

Defrosting

Losses of frozen products during defrosting amount to up to 12%, depending on the types of raw materials and freezing conditions. If the product was frozen for a long time or it thawed during transportation, then the percentage will be maximum.

Analyze such losses if you cook from frozen raw materials. Perhaps in your case it is more profitable to order chilled meat and seafood.

Mechanical restoration

Mechanical processing involves cleaning and cutting raw materials. The biggest losses come from fish, meat and vegetables.

Fish loses a total of up to 50% of weight (head, fins and entrails), meat - up to 34% of weight (depending on the type of raw material), vegetables - up to 35% of weight on average (tops, peel, eyes, roots, etc. are cut off .).

Heat treatment

During heat treatment, the product is heated until cooked and frying and boiling occurs.

Meat products lose the most mass, and the percentage of losses depends on the processing method. The biggest losses will be during cooking - up to 40%, since almost all the juice from the meat goes into the broth. When frying, moisture mainly evaporates from the surface, and losses will be lower - 35%. Meat loses the least amount of mass when cooking sous vide (under vacuum) - up to 15%, since all the juices remain inside.

When processing vegetables, on the contrary, the largest losses occur during frying - up to 35% on average. Cooking takes away an average of 10% of the mass.

Eggs lose an average of 8 to 12% during cooking. Milk loses the least amount - up to 1%.

Documenting

Technological losses must be recorded in primary documents. For example, in an inventory report (if a shortage is detected), a cleaning report, etc. In production organizations, information about technological losses is provided by employees who control the production process - technologists, economists. In certain industries, in particular the electric power industry, documented information on technological losses is provided by a specially created competent organization - ATS JSC.

For accounting and tax accounting purposes, all business transactions must be documented (clause 1, article 9 of the Law of December 6, 2011 No. 402-FZ, clause 1, article 252, article 313 of the Tax Code of the Russian Federation).

To justify accounting entries, calculations, and confirm tax accounting data, you can draw up an accounting certificate. Prepare a certificate based on the information provided about technological losses. Similar clarifications are contained in the letter of the Ministry of Finance of Russia dated August 26, 2013 No. 03-03-10/34845.

Value added tax

The amount of VAT presented by the supplier of raw materials is accepted for deduction on the basis of the received invoice (clause 1, clause 2, article 171, clause 1, article 172 of the Tax Code of the Russian Federation). Chapter 21 of the Tax Code does not provide for any tax consequences for VAT when technological losses of raw materials occur.

EXAMPLE For the production of main products, an organization purchased raw materials worth 236,000 rubles (including VAT - 36,000 rubles).
The organization does not bear transportation, procurement and other costs for bringing the materials and materials to a state in which they are suitable for use. Raw materials have been fully transferred to production. As a result of its processing, technological losses amounted to 1 percent. According to the accounting policy, direct expenses include all expenses that form the cost of production according to accounting rules. Accounting for income and expenses is carried out using the accrual method. Irrevocable waste generated during production will be reflected in the following entries: DEBIT 10 CREDIT 60
- 200,000 rubles - raw materials are taken into account;
DEBIT 19 CREDIT 60
– 36,000 rubles – VAT presented by the supplier of raw materials is reflected;
DEBIT 68 CREDIT 19
– 36,000 rubles – the submitted VAT is accepted for deduction;
DEBIT 20 CREDIT 10 – 200,000 rubles – raw materials transferred to production.

Accounting

The procedure for accounting for technological losses depends on whether they occurred in production, during processing of goods or during transportation, as well as on whether they were carried out within or in excess of the norms.

If technological losses within the limits of the standards occurred in production, then in accounting reflect them as part of expenses for ordinary activities. They are taken into account when writing off materials for production:

Debit 20 (23…) Credit 10

– materials were transferred to production.

Technological losses in excess of the norms should be taken into account separately as part of other expenses:

Debit 91-2 Credit 20 (23...)

– excess technological losses are written off.

If technological losses occurred during the processing of goods (for example, when cleaning contaminated surfaces, weathered sections), write them off using the following entries:

Debit 94 Credit 41

– a shortage of goods is reflected;

Debit 41 Credit 94

– waste that can be sold has been capitalized;

Debit 44 Credit 94

– the shortage within the established norms is written off as expenses;

Debit 76 (73…) Credit 94

– excess losses are attributed to the perpetrators (employees or other organizations);

Debit 91-2 Credit 94

– amounts of excess losses are written off, for which the perpetrators have not been identified.

If technological losses occurred during transportation, reflect them in accounting as follows:

Debit 94 Credit 60 (10, 16, 41…)

– a shortage during transportation is reflected;

Debit 20 (23…) Credit 94

– the shortage within the established norms is written off as expenses;

Debit 76 (73…) Credit 94

– excess losses are attributed to the perpetrators (employees or other organizations);

Debit 91-2 Credit 94

– amounts of excess losses are written off, for which the perpetrators have not been identified.

This procedure is established by paragraphs 5 and 11 of PBU 10/99, paragraph 5.1 of the Methodological Instructions approved by Order of the Ministry of Finance of Russia dated June 13, 1995 No. 49, and paragraph 236 of the Methodological Instructions approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n.

Accounting for losses, examples of postings

The regulations for accounting operations are determined by the place and cause of the occurrence of irrecoverable waste:

• Production cycle;
• Processing of goods;
• Transportation of raw materials.

Technological losses generated within the norms are not allocated as a separate item in accounting; they are taken into account as part of the inventory and reflected as costs from ordinary activities. Being included in the cost of production, they are not subject to valuation.

Materials are written off for production:

Dt 20, 23, 44 Kt 10

Excessive irrecoverable waste is subject to mandatory documentation and is taken into account in the structure of other expenses.

Example 1. The manufacturing enterprise Vympel LLC is on the general taxation system. The management of the organization approved the norm of irrevocable waste equal to 2.5% of the weight value of materials used in the production. During the current month, 899 kg of raw materials were consumed for production at a cost of 960 rubles/kg.

• In total, raw materials amounting to

RUB 863,040 = 899 kg * 960 rub./kg

• Based on the inventory results, it turned out that the actual percentage of technological losses was 3.5%.

899 kg * 3.5% = 31.47 kg

31.47 kg * 960 rub./kg = 30,211.20 rub.

• According to the standard, the amount of irrecoverable waste should be

899 kg * 2.5% = 22.48 kg

22.48 kg * 960 rub./kg = 21,580.80 rub.

• The production losses exceeding the norm amounted to

31.47 kg. – 22.48 kg = 8.99 kg

8.99 kg * 960 rub./kg = 8,630.40 rub.

The following accounting transactions were carried out in accounting:

Technological losses recognized in tax accounting in the amount of RUB 21,580.80. coincide with the time of recognition of material costs for production.

BASIC: income tax

In tax accounting, technological losses are attributed to the organization’s material expenses (subclause 3, clause 7, article 254 of the Tax Code of the Russian Federation). Their economic feasibility can be confirmed (Article 252 of the Tax Code of the Russian Federation) using standards approved by the organization.

Technological losses that arise during the production process (performance of work, provision of services) should be taken into account as part of the cost of the materials during the use of which they occurred (subclause 3, clause 7, article 254 of the Tax Code of the Russian Federation). The moment at which they are recognized as expenses depends on the method of calculating income tax:

• when calculating income tax using the accrual method - in the same reporting period in which the materials forming them were used in the production of products (performance of work, provision of services) (clause 2 of Article 272, clause 5 of Article 254 of the Tax Code of the Russian Federation) . In addition, when applying the accrual method, the organization can attribute technological losses to direct expenses (clause 1 of Article 318 of the Tax Code of the Russian Federation). In this case, take into account their cost in expenses as you sell products, the production of which involved materials that resulted in technological losses (clause 2 of Article 318 of the Tax Code of the Russian Federation);
• when calculating income tax using the cash method - during the period when the materials forming them are paid for and used in production (subclause 1, clause 3, article 273, clause 5, article 254 of the Tax Code of the Russian Federation). For more details, see What material expenses should be taken into account when calculating income tax.

An example of how technological losses are reflected in accounting and taxation within the limits of standards and in excess of standards. The organization applies a general taxation system

Alpha LLC is engaged in production. For materials used in production, the organization has approved a technological loss standard of 0.75 percent of their weight. Alpha determines income and expenses on an accrual basis. Accounting for materials is carried out without using accounts 15 and 16.

During the month, 150 tons of materials were processed, the price of 1 ton was 1,500 rubles/t, and the total cost was 225,000 rubles. (150 t × 1500 rub./t). The actual loss of materials amounted to 1 percent, that is, 1.5 tons (150 tons × 1%) or 2,250 rubles. in monetary terms. According to the standard established by the organization, losses should not exceed 1.125 tons (150 tons × 0.75%), in monetary terms - 1687 rubles. (1,125 t × 1,500 rub./t). Accordingly, excess losses amounted to 563 rubles. (2250 rub. – 1687 rub.).

The accountant reflected these transactions in accounting with the following entries:

Debit 20 Credit 10 – 225,000 rub. – materials were transferred to production;

Debit 43 Credit 20 – 224,437 rub. (225,000 rubles – 563 rubles) – finished products were transferred to the warehouse (the cost of finished products includes technological losses within the norm);

Debit 91-2 Credit 20 – 563 rub. – excess technological losses are written off.

Technological losses were recognized in the tax accounting of Alpha in the amount of 1,687 rubles. The date of recognition of these expenses coincides with the date of recognition of expenses for materials (when materials are transferred to production in the part attributable to manufactured products).

Situation: is it possible to take into account in income tax expenses the cost of technological losses that exceed the standards established by the organization?

Answer: yes, you can.

One of the conditions for recognizing expenses when calculating income tax is their economic justification (clause 1 of Article 252 of the Tax Code of the Russian Federation). Technological losses are not regulated expenses (subclause 3 of clause 7 of Article 254 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated February 21, 2012 No. 03-03-06/1/95). To economically justify such expenses, an organization can determine standards independently.

If in the course of its activities the standards established by the organization are exceeded, then such excess can also be taken into account when calculating income tax. In this case, the organization must document the economic justification of excess technological losses (clause 1 of Article 252 of the Tax Code of the Russian Federation). Expenses that do not meet this criterion cannot be taken into account when calculating income tax.

Situation: is it necessary to restore VAT on excess technological losses?

Answer: no, it is not necessary, provided that the organization justifies such losses.

Since 2015, for expenses that are normalized for calculating income tax, VAT can be deducted in full (subparagraph “b”, paragraph 6, article 1 of the Law of November 24, 2014 No. 366-FZ). A complete list of cases when it is necessary to restore VAT is listed in paragraph 3 of Article 170 of the Tax Code of the Russian Federation. Technological losses do not apply to such reasons. Therefore, there is no need to recover VAT on them.

Technological losses above the norm

The cost of goods includes production and sales costs. According to clause 3 of the “Regulations on calculating the cost of products at enterprises,” records of all operations are kept to correctly determine the resources expended in the production workshop.

If the valuation of a product includes costs not directly related to its production, then the cost of such products will be unjustifiably inflated. This factor directly affects the profitability of the enterprise.

Question: Are the gardening partnership's income in the form of an additional contribution to compensate for technological losses on the line when using electricity included in income tax? View answer

Unjustified losses

Reasons for losses include:

• modifications made at the request of the customer or product developer;
• inconsistency of the selected raw materials and components with technological conditions;
• replacement of materials required for a specific model with others;
• violation of the established technological process;
• recycling of leftover raw materials instead of using them.

Question: Is it necessary to normalize technological losses in the production and (or) transportation of goods (works, services) in order to account for expenses for profit tax purposes? If necessary, how to determine their standard (clause 3, clause 7, article 254 of the Tax Code of the Russian Federation)? View answer

Example. 300 kg of raw materials with a total cost of 80,000 rubles were delivered to production. Residues formed in the production workshop - 40 kg. Of this amount, 20 kg is consumption above the norm. This situation arose due to an incorrect production process, due to the fault of the workers.

The employee will be charged compensation. Its size is calculated as follows: 1 kg of material costs 150 rubles. You need to purchase 20 kg, spent above the norm, it will be 3000 rubles. Thus, an amount of 3,000 rubles is withheld from the offending worker. It will be entered into account 94 - Shortages and losses from damage to valuables, and into account 73 - Settlements with personnel for other operations.

In accounting, entries are entered in the following form:

Enterprises must take measures to reduce production losses. A set of measures aimed at preventing unjustified expenses must take into account the specifics of the products being manufactured. For example, reduction of losses in the production of sausages occurs due to their cooling, keeping them in a cold room for 10 hours. To minimize flour consumption, you need to follow precise dough kneading technology, etc.

Justified technological losses

Let's look at another example. 15,000 rubles were spent in excess of the standard. This situation arose due to the purchase of more expensive raw materials, due to the fact that the material intended for the production of a certain model was not available on the market. This situation shows that technological losses are justified: due to the purchase of more expensive materials, the cost of manufactured goods has increased.

The wiring looks like this:

Important! In the first example, technological losses are compensated by the person or group of guilty persons. In the second situation, production losses are justified and cost overruns are written off. If losses occur in accordance with established standards, they are not documented.

simplified tax system

Accounting for technological losses during simplification depends on the object of taxation chosen by the organization.

Organizations that apply a simplified approach to the “income” object do not take into account technological losses (Article 346.14 of the Tax Code of the Russian Federation).

If an organization applies a simplification and pays a single tax on the difference between income and expenses, technological losses within the limits of the standards used by the organization are taken into account in expenses. This conclusion can be made on the basis of subparagraph 5 of paragraph 1, paragraph 2 of Article 346.16, subparagraph 3 of paragraph 7 of Article 254, paragraph 1 of Article 252 of the Tax Code of the Russian Federation.

Consider technological losses as part of the costs for the materials for which they arose. This means that losses can be taken into account provided that the materials that form them are paid for and used in production (to perform work, provide services) (subclause 1, clause 2, article 346.17 of the Tax Code of the Russian Federation). At the same time, there is no need to keep separate records of the cost of losses within the norms. This is explained by the fact that the cost of materials, taking into account losses, has already been taken into account as part of material costs on the date of their acquisition in full (letter of the Ministry of Finance of Russia dated October 28, 2013 No. 03-11-06/2/45473).

An example of accounting for technological losses within and in excess of standards when taxing. The organization applies simplification

Alpha LLC is engaged in production. For materials used in production, the organization has approved a technological loss standard of 0.75 percent of their weight. "Alpha" works on a simplified basis. The single tax is paid on the difference between income and expenses.

In a month, 150 tons of materials were processed. Their cost before processing is 1,500 rubles/t, and the total cost was 225,000 rubles. (150 t × 1500 rub./t). The actual loss of materials amounted to 1 percent, that is, 1.5 tons (150 tons × 1%) or 2,250 rubles. in monetary terms. According to the standard established by the organization, losses should not exceed 1.125 tons (150 tons × 0.75%), and in monetary terms - 1,687 rubles. Accordingly, excess losses amounted to 563 rubles. (2250 rub. – 1687 rub.).

Technological losses were recognized in the amount of RUB 1,687. as part of material costs.

Situation: is it possible to take into account the cost of technological losses that exceed the standards established by the organization? The organization applies simplification. The single tax is paid on the difference between income and expenses.

Answer: yes, you can.

One of the conditions for recognizing expenses during simplification is their economic justification (clause 1 of Article 252, clause 2 of Article 346.16 of the Tax Code of the Russian Federation). Technological losses are not standardized material costs (subclause 3, clause 7, article 254, subclause 5, clause 1, article 346.16 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated February 21, 2012 No. 03-03-06/1/95) . To economically justify such expenses, an organization can determine standards independently.

If in the course of activities the standards established by the organization are exceeded, then such excess can also be taken into account in expenses. In this case, the organization must document the economic justification of excess technological losses (clause 1 of Article 252 of the Tax Code of the Russian Federation). Expenses that do not meet this criterion cannot be taken into account.

“Accounting for technological losses and natural loss”

Magazine "Accounting Bulletin", No. 39, October 2006.

Accountants need to clearly distinguish between the concepts of technological losses and natural loss.

In accordance with sub. 3, paragraph 7, Article 254 of the Tax Code of the Russian Federation, technological losses are losses during the production and (or) transportation of goods (work, services), caused by the technological features of the production cycle and (or) the transportation process, as well as the physical and chemical characteristics of the raw materials used.

In addition, there is a concept - natural decline. These two types of losses must be distinguished.

Natural loss is a decrease in the mass of inventory items due to natural changes in biological and (or) physicochemical properties while maintaining the quality of the assets.

If there is no natural change in biological and (or) physicochemical properties, then this is a technological loss.

According to the requirements of Art. 252 of the Tax Code of the Russian Federation, all expenses that reduce taxable profit must be justified and documented.

Technological losses are justified by standards for each type of raw material and materials used in the production process (see Letter of the Ministry of Finance of Russia dated November 1, 2005 No. 03-03-04/1/328). The development and approval of standards for such losses are not within the competence of legislative bodies. Standards are drawn up in internal documents that do not have a unified form. This can be a technological map, a technological process estimate, etc. They are approved by persons authorized by the management of the enterprise. For example, chief technologist or chief engineer.

Mar-Normative Recycling standards (t) Actual data- Deviation (t) of generated processing of waste (%) all-in-tomizra-wasteisra-wasteisra-waste that-all-in-that-vozno-numberless-number of gates-gates-without-nyh (p. 2xvoz-voz-p. 4) gates-gate-nye

1 234

Brand "A"

Brand "B"

CEO:

Compiled by: Chief Engineer

If the amount of actual technological losses exceeds the standard (such an excess is possible, for example, in the case of the use of low-quality raw materials in the production process or violation of technology), the tax authorities may charge additional corporate income tax for the amount of excess losses.

To avoid problems, increased losses caused by low quality raw materials will need to be documented by the organization. To do this, you need to draw up a free-form act, in which you indicate that raw materials of lower quality were purchased, different from those for which the technological map was drawn up. Therefore, when using it, losses higher than the established standards are possible.

In case of regular excess of actual losses over planned indicators, the technological loss standards should be revised.

The quantitative indicator of losses is determined using a technological map. Raw materials are released into production on the basis of a limit card (requirements, cost estimates for raw materials, etc.). At the same time, the volume of raw materials written off for production initially takes into account the volume of technological losses.

In accounting, technological losses are taken into account together with the raw materials that form them as expenses for ordinary activities.

In tax accounting, technological losses are included in material costs (subclause 3, clause 7, article 254 of the Tax Code of the Russian Federation). In practice, it is quite difficult to isolate technological losses from the composition of materials before the raw materials are released into production. Therefore, it is advisable to recognize technological losses as direct costs and also take them into account together with the raw materials that form them.

It is necessary to distinguish between process losses and returnable waste. Returnable waste refers to the remains of raw materials (materials), semi-finished products, coolants and other types of material resources that were generated during the production of goods (performance of work, provision of services). During processing, these material resources partially lost their consumer qualities (chemical or physical properties), and therefore they are used at increased costs (reduced product yield) or are not used for their intended purpose (clause 6 of Article 254 of the Tax Code of the Russian Federation). For example, returnable waste includes pieces of metal and metal shavings that can be scrapped. Returnable waste does not include the remains of inventory items, which, in accordance with the technological process, are transferred to other departments as full-fledged raw materials, as well as by-products obtained during the production process.

Returnable waste can be used again; there are technological losses - this is their significant difference.

The amount of material production costs is reduced by the cost of returnable waste. Returnable waste, which can be used as a raw material for main or auxiliary production, but with increased costs (with a reduced yield of finished products), is valued at a reduced price of the original material resource (at the price of possible use). Returnable waste sold externally is valued at the sales price (see clause 6 of Article 254 of the Tax Code of the Russian Federation).

Example 1

The organization is engaged in the processing and sale of meat products.

In October 2006, 5,000 kg of meat was purchased and released into production for the amount of 100,000 rubles. (20 rubles per 1 kg).

During the production process, technological losses (irrecoverable waste) in the amount of 10 kg, as well as returnable waste in the amount of 50 kg, were generated. This returnable waste was sold externally for 1000 rubles. The technological loss standard is set at 0.5%.

Let's calculate the amount of material expenses for October 2006.

Let us determine the amount of technological losses according to the established standard.

As part of technological losses for profit tax purposes, 25 kg of meat (5000 kg x 0.5%) can be taken into account, which means that the amount of real losses did not exceed the standard.

Next, it is necessary to reduce the amount of material costs by the cost of returnable waste. Since returnable waste is sold externally, it must be valued at the selling price. Then the amount of material expenses for October 2006 will be:

100,000 - 1000 rub. = 99,000 rub.>

Natural decline

As already mentioned above, losses in the form of natural loss arise due to changes in the physicochemical properties of materials (evaporation, shrinkage, weathering, etc.).

Losses from shortages and (or) damage during storage and transportation of inventory items are identified on the basis of an inventory. Its results are documented in an inventory list of inventory items (form No. INV-3) and a comparison sheet of inventory results (form No. INV-19). After establishing the fact of a shortage of inventory items, for which norms of natural loss are provided, losses within the limits of norms of natural loss, as well as excess losses, are identified.

Losses are calculated according to the norms of natural loss, approved in the prescribed manner - as a percentage for each product separately. Natural loss is written off based on the results of the inventory. The amount of natural loss is determined by the formula:

E = T x N: 100,

where E is the amount of natural loss;

T - the number of goods transported (transferred to the warehouse) during the inter-inventory period;

N is the established rate of natural loss.

In accounting, the shortage of property or its damage within the limits of natural loss norms is attributed to production or distribution costs, and in excess of the norms - to the account of the guilty persons. If the guilty persons are not identified or the court refuses to recover damages from them, losses from the shortage of property and its damage are written off to the financial results of the organization (see Article 12 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting”).

The amounts of identified shortages are initially taken into account on account 94 “Shortages and losses from damage to valuables.” Within the limits of natural loss, these shortages are written off at actual cost to the debit of production cost accounts (selling expenses).

In accordance with sub. 2 clause 7 art. 254 of the Tax Code of the Russian Federation, as part of material expenses, losses from shortages and (or) damage during storage and transportation of inventory items are taken into account within the limits of natural loss norms approved in the manner established by the Government of the Russian Federation.

At the same time, Federal Law No. 58-FZ dated 06.06.05 establishes that, pending the approval of the norms of natural loss in the manner established by sub. 2 clause 7 art. 254 of this Code, the norms of natural loss previously approved by the relevant federal executive authorities are applied.

This provision applies to legal relations arising from 01/01/02.

Thus, for profit tax purposes, losses within the limits of natural loss rates can be taken into account.

If a shortage of inventory items is identified in excess of established standards, the organization should first record these losses. Damage is compensated at the expense of either the financially responsible persons or the guilty persons. If, as a result of the shortage, there are no perpetrators, for profit tax purposes, excess losses can be taken into account as part of non-operating expenses, but only if government authorities document the absence of perpetrators (clause 5, clause 2, article 265 of the Tax Code of the Russian Federation).

Example 2

<The organization is engaged in grain trading. In July 2006, a batch of wheat weighing 50 tons arrived at the organization’s warehouse. The cost of the batch was 5,000,000 rubles. (100 rubles per 1 kg). Wheat was stored in bulk in the warehouse for 3 months. After this period, the inventory results revealed a shortage of 50 kg of wheat. There is documentary evidence that the perpetrators have not been identified. In October 2006, a batch of wheat weighing 49,950 tons (50,000 kg - 50 kg) was sold.

The norms for natural loss during grain storage were approved by order of the Ministry of Agriculture of Russia dated January 23, 2004 No. 55 and amount to 0.07% of the total weight when stored in bulk in a warehouse for 3 months.

The rate of natural loss during grain storage will be 35 kg (50,000 kg x 0.07: 100). Thus, for profit tax purposes, as part of material expenses, the organization will be able to take into account losses in the form of natural loss worth 3,500 rubles. (35 kg x 100 rub.).

The organization will be able to take into account excess losses as part of non-operating expenses in accordance with subparagraph. 5 p. 2 art. 265 of the Tax Code of the Russian Federation, since there is documentary evidence of the absence of guilty persons.

The following entries will be made in accounting:

Dt94 - Kt43 - 5,000 rub. (100 rubles x 50 kg) - the shortage of grain in the warehouse is reflected as losses from a shortage of valuables;

Dt44 - Kt94 - 3,500 rub. — the shortage of grain within the limits of natural loss was written off as expenses.

If the perpetrators are not found and there is appropriate documentary evidence of this by government authorities, the following entry is made:

Dt44 - Kt94 - 1,500 rub. (100 rubles x 50 kg - 3,500 rubles) - the shortage of millet was written off, for which the perpetrators were not identified.

If the perpetrators are identified, the costs are reimbursed at their expense:

Dt73 - Kt94 - 1,500 rub. - the shortage of millet was attributed to the perpetrators.

Further, since excess losses do not reduce the income tax base, a permanent difference arises in accounting, which leads to the formation of a permanent tax liability.

The following entry is made in accounting:

Dt99 - Kt8 - 360 rub. (RUB 1,500 x 24%) — A PNO has been formed;

When writing off losses within the established norms, there is no need to restore VAT; there is no such requirement in the Tax Code of the Russian Federation. As for excess losses, according to the Ministry of Finance, if a shortage of inventory items is detected, the tax must be restored, since inventory items disposed of as a result of the shortage are not used for transactions subject to VAT (see, for example, Letter of the Ministry of Finance of Russia dated September 20. 04 No. 03-04-11/155).

However, in our opinion, the stated position contradicts the provisions of tax legislation, and the taxpayer has the right not to recover VAT attributable to such losses.

Since Chapter 21 of the Tax Code of the Russian Federation does not contain a direct rule providing for the obligation to restore VAT attributable to excess technological losses or losses in the form of natural loss, the taxpayer has the right not to restore VAT previously accepted for deduction if such losses occur.

However, this point of view will have to be defended in court.

LOSSES IN THE PRODUCTION PROCESS: TYPES AND CAUSES

Losses of resources during the production process can be both obvious and hidden. For example, product losses as a result of manufacturing defects are quite easy to identify and calculate the amount of damage from them. And losses in the form of payment of wages for the time spent by staff on unnecessary movements or downtime are much more difficult to determine, but the total damage from them can be even higher than losses from manufacturing defects.

Before starting work to reduce losses, company management must decide on their classification and understand the reasons why these losses appear in the production process.

The concept of “lean production” suggests that all losses arising in the production process can be classified into seven groups (see figure).

Let us consider the essence and main reasons for the occurrence of each type of specified losses in the production of products.

Losses from unnecessary personnel movement

During the work process, production personnel make movements that are not related to the production itself, hence losses from unnecessary movements. As a result, the company pays these employees for time not related to production operations.

Most often, such losses occur for the following reasons:

• irrational location of production equipment. In this case, personnel lose time due to unnecessary movements between different types of equipment or different production facilities;

• irrational organization of workplaces for production personnel, which leads to unnecessary waste of working time on moving for tools, equipment or inventory.

Losses from unreasonable movement of materials

These losses arise due to additional handling of raw materials/semi-finished products or finished products that are not associated with the production process. They are expressed both in unnecessary costs for staff working hours and in the costs of equipment used for unreasonable movement of materials.

The main reasons for such losses:

• inefficient layout of premises used in the production of products, which requires additional movement of materials between production equipment;

• irrational location of auxiliary and production premises, requiring additional movements of materials between them during the production process.

Losses from unnecessary processing of products

These losses arise in cases where company resources are spent on creating properties or characteristics of the product during the production process that are not important to the customer or consumer.

The most common reasons for such losses:

• release of products with functions unnecessary for the customer/consumer;

• unreasonable complication of the design or parameters of products;

• use of unreasonably expensive packaging for manufactured products.

Losses from downtime of personnel and equipment

Losses from downtime arise both directly during technological operations and in the time intervals between them and are expressed in the cost of remuneration of production personnel during downtime and in the amount of lost profits from unmanufactured products during downtime of equipment.

Losses in this group occur for various reasons:

• breakdown of production equipment;

• failure of software for production of products;

• lack of raw materials or semi-finished products for technological operations for production;

• lack of technological or regulatory documentation necessary for the production of products;

• waiting for instructions from management.

Losses from overproduction

This is perhaps the most significant type of loss, the magnitude of which cannot be determined by simple calculation. The sum of such losses is:

• from fees for the use of additional loan funds for the purchase of raw materials;

• costs of using additional storage facilities;

• expenses for additional loading and unloading operations with excess products;

• losses of finished products due to natural loss;

• losses from markdowns and disposal of products not sold due to expiration.

There are many reasons for such losses:

• production of products in volumes exceeding demand for it;

• release of products for which consumer demand is minimal;

• production of products in too large quantities;

• production of products based on maximum capacity utilization;

• poor planning of product sales to the company's customers.

Losses from excess stocks of raw materials and supplies

Such losses occur in cases of purchasing raw materials and materials in volumes exceeding the actual production needs.

Purchasing services often justify increased purchases by benefiting from price discounts from suppliers, minimizing transportation costs, and the need to eliminate production downtime due to shortages of raw materials and supplies in the warehouse. However, often these benefits are offset by losses from additional costs for renting warehouse space, costs of paying additional labor for warehouse employees, costs of attracting credit funds for purchases, as well as losses in the form of natural loss and spoilage when storing raw materials in warehouses.

The main reasons for this type of loss are:

• stocks of raw materials and supplies in warehouses are not standardized;

• the dynamics of stocks of raw materials and supplies in warehouses is not controlled;

• volumes of purchases of raw materials and supplies are higher than the actual production needs for them;

• stocks of illiquid raw materials and materials in warehouses are not monitored, and work is not carried out to minimize them.

Losses from rejects and product defects

These losses arise as a result of the release of defective products (i.e. products with fatal defects) and products that, due to various defects, require either elimination or markdown. The amount of such losses is calculated as the sum of disposed defects, the cost of reworking defects and the amount of losses from markdown of defective products.

Reasons for such losses:

• insufficiently high quality of input raw materials;

• non-compliance with technological regulations for production of products;

• the state of production equipment does not allow ensuring the required quality of products;

• insufficient qualifications of production personnel.