1 what income and expenses are classified as non-operating. Non-operating expenses. Tax Code of the Russian Federation

Sometimes even an experienced accountant with long experience has doubts about attributing some income and expenses to a certain item of performance indicators.

Where should the proceeds from the insurance company be attributed, how should the costs of holding a corporate event be designated? - When such questions arise, very often the accountant is deprived of peace.

Other (non-operating) income and expenses - what are the features?

Both in accounting and in tax accounting, the item "other" includes income and expenses, the occurrence of which not related to the conduct of ordinary activities (specified in). In order to avoid an unfounded presentation of the topic, let us turn to legislative acts that define income and expenses as others.

Income - accounting and tax accounting

IN accounting the concept of other income is given in PBU 9/99 "Income of the organization". Chapter 3, Miscellaneous Income, provides a specific list of major income, expanding on the last paragraph, Miscellaneous Income. The most common in the practice of an accountant are:

• income from the sale of fixed assets,
• interest on loans granted,
• gratuitous receipts,
• payments for damages (for example, receipts from insurance companies),
• losses of previous years,
• exchange differences,
• the amount of bad accounts payable that cannot be returned due to any circumstances.

The last paragraph “other income »Makes it possible to include in this type of income other receiptsnot listed above. For example, this could be serviceable parts obtained from disassembling worn-out equipment, or surplus goods found during inventory. Naturally, it is necessary to provide for these types of income as others in the accounting policy.

For example, an organization whose main activity is wholesale has income from the rental of vehicles or premises. In this case, this type of income must be taken into account as others. But these incomes will not be other for an organization that is engaged only in the fact that it rents out property, and this is its main activity.

Let's consider some of the most common examples:

• income under a property lease agreement

• income from the sale of a fixed asset with a useful life of 5 years after 4 years of use

Typical transactions for other, less complex transactions are as follows:

IN tax accounting the definition of other income is the responsibility of Article 250 of the Tax Code of the Russian Federation "Non-operating income".

Unlike other accounting income, a list of non-operating income more extensive but closed.

That is, if you are faced with an article 250 of the Tax Code of the Russian Federation that is missing from the list, then this is income from your main activity. Other options are simply not given.

In most cases, there is no difference in determining the amount of income for accounting and tax accounting... But such differences are possible, we will give examples of their possible occurrence:

• when selling a fixed asset with a different monthly amount (there was a modernization);
• sale of fixed assets with different initial value (in the case of a lease agreement, for example);
• in the event of positive sum differences that do not take place in accounting.

Expenses - accounting and tax accounting

Chapter 3 PBU 10/99 "Other expenses" tells us about other expenses. The list of expenses is not great there, but is not closed... At its discretion, the organization itself may include some types of expenses that, in its opinion, are related to others.

These may be expenses that occur, but are not indicated in the PBU as expenses for ordinary activities. An example of such an expense is. It is not named in the list of expenses for ordinary activities, and it is also absent in the list of other expenses, so the company, at its discretion, can take it into account as other expense. The same applies to state fees.

Most often, you can face such other costs as:

• losses on the sale of fixed assets,
• interest on loans received,
• expenses for maintaining and servicing a current account,
• doubtful debt reserve, which all organizations must create, regardless of size,
• penalties for violation of contractual obligations, including for late tax payments,
• recognized in this year losses of previous years,
• sums accounts receivable from expired prescription,
• negative exchange rate differences.

Consider the most complex examples of accounting for other expenses:

• unprofitable sale of a fully depreciated fixed asset:

• creating a reserve for doubtful debts and writing off receivables at the expense of the reserve:

Typical transactions for calculating common miscellaneous expenses:

IN tax accounting these expenses defined by article 265 "Non-operating expenses". Their list is very wide, but just like the list of non-operating income, it is closed.

Basically, the list of non-operating income includes items of other accounting expenses. But there are also some discrepancies. List of not accepted for tax accounting other income as non-operating income is quite large, we will name only the most common ones that every accountant working with taxes needs to know:

• expenses for charitable, cultural and entertainment events,
• fines and penalties for taxes, contributions, payments transferred to the state budget,
• interest accrued to the creditor in excess of the amount limited by Articles 269 and 291 of the Tax Code of the Russian Federation.

The procedure for closing the 91st account

Monthly other income and expenses from account 91-01 form a balance on account 91-09, which is reflected in account 99-01, which forms the financial result. Thus, the 91st account without expansion by subaccounts at the end of each month has no balances, the balances are present only in the analytics of the 91st account on subaccounts 91-1, 91-2 and 91-9. If the balance on accounts 91-1, 91-2 is formed within a month when other income / expenses are entered by a specialist, then the balance on account 91-9 appears when the month-end operation is carried out, which posts with account 99-01.

In case of excess of income over expenses, as a result, the balance of account 99-01 will be on the loan, which indicates profit, in case of excess of other expenses over income - on the debit of account 99-01, which ultimately will increase the amount of loss. At the end of the year, when carrying out the balance reformation procedure, which forms account 84, the balance of account 99 is written off to account 84, determining the amount of retained profit / loss.

The financial result from sales is also written off monthly (final turnovers) from subaccount 90-9 "Profit / loss from sales" to account 99 "Profits and losses". Thus, the synthetic account 90 "Sales" balance on reporting date does not have.

At the end of the reporting year, all sub-accounts opened to account 90 "Sales" (except for sub-account 90-9 "Profit / loss from sales") are closed by internal records to sub-account 90-9 "Profit / loss from sales"

Formation example financial result from sales and from receipts of other income and expenses:

Reflection of other (non-operating) income and expenses in reporting

IN accounting statements other income is reflected in line 2340 "Statement of financial results" (OFR). Other expenses are reflected with a minus, only on line 2350. In the balance sheet, other income and expenses may be included in accounts receivable or payable, if any at the end of the reporting period.

IN tax reporting non-operating income is reflected in the Profit Declaration on line 100 app. 1 to sheet 02 and on line 020 of sheet 02. Non-operating expenses should be reflected on line 200 of Appendix. 2 sheets 02 and for a period of 040 sheet 02.

The sums of the above lines of the OFR and the declaration do not always coincide with each other. Discrepancies will surely ariseif interest was charged. In the OFR, interest is shown separately in lines 2320 (receivable) and 2330 (payable). In the Declaration, interest is reflected together with all non-operating income / expenses, but below, in lines 101 to 107 of the app. 1 to sheet 02 and along lines 201 to 206 app. 2. to sheet 02 the amounts of some types of non-operating income / expenses are being specified. This includes interest.

The difference can also arise if property tax is accounted for as miscellaneous expense. In the Declaration, the amounts of indirect taxes are shown separately as part of indirect costs on line 041 app. 2 to sheet 02.

In conclusion, we can say: quite often there is difference between accounting and tax taking into account these articles of economic activity. If the list of other income / expenses is open in accounting and there is an opportunity to enter items not specified in PBU 9/99, 10/99, then in tax accounting there is no such possibility, and often some types of other expenses cannot be accepted in tax accounting at all. There are permanent temporary differences, the accounting of which is regulated by PBU 18/02. However, if you have a small business, then the privilege for non-application of PBU 18/02 is provided to you, which I advise you to use. Well, if you have to consider working as an accountant in a medium or large enterprise, you can read about the application of PBU 18/02 here.

In any organization, there are items of income and expenses that are not related to production or sales activities. A detailed list of such elements, as well as the methods of accounting for them, are indicated in Art. 265 of the Tax Code of the Russian Federation.

List

Non-operating expenses include spending of funds:

• for the maintenance of leased (leased) property;
• in the form of accrued interest on liabilities, securities;
• associated with servicing purchased securities, payment for the services of registrars, depositaries;
• in the form of exchange rate differences arising after property revaluation;
• court fees;
• recognized as a debtor or payable by a court decision;
• other similar expenses.

Let's consider in more detail some of the listed groups.

Leasing

Non-operating expenses include the cost of maintaining the leased property. This clause applies to organizations for which leasing is one of the activities. The date of implementation is determined when the ownership of the object is transferred, regardless of when the funds are credited to the account. This is either the last day of the month, or the date when payments are due under the terms of the contract. But if the document indicates an uneven schedule, then the opinions of experts differ. Some believe that in this case, non-operating income and expenses should be recognized according to the payment schedule, while others - upon receipt of funds. Therefore, it is desirable that the contract takes into account the even distribution of money.

Interest on debt obligations

The composition of non-operating expenses includes all types of expenses, regardless of the type of loan, but only the amounts accrued for the real time of using the funds are recognized. Only the amounts received from the issue are recognized as income. When this parameter is changed, for example, upward, it is difficult to calculate the new cost. Therefore, when issuing, it is recommended to immediately indicate the terms of the issue.

Exchange differences

The value of the property can be expressed in foreign currency. As a result of revaluation, these figures may change. What can be attributed to non-operating income and expenses in this case? Calculations are made depending on the method specified in the accounting policy. The new amounts are translated into rubles at the official exchange rate at the date of the actual costs incurred. But the law does not specify which values \u200b\u200bcan be expressed in dollars or euros. It can also be financial investments.

Non-operating expenses in accounting for short-term investments in foreign currency are recalculated into rubles, and long-term ones, although they are accounted for in dollars or euros, but in parallel, the ruble equivalent of this amount is reflected. Therefore, exchange rate differences do not arise in the BU. For tax accounting purposes, when buying and selling assets in foreign currency, the financial result from the transaction, as well as the change in value, are separately reflected.

Due to the deviation of the real exchange rate from the official one, non-operating expenses include:

• negative ruble difference between the actual proceeds from the sale and the amount calculated at the official exchange rate of the Central Bank of the Russian Federation;
• a positive difference between the calculated amount of sales and the actual.

The day the expenses are credited is the day of transfer of ownership.

How is income tax calculated?

Non-operating expenses for each item separately:

• short-term financial instruments;
• domestic government bonds;
• differences in exchange rates for foreign currency accounts;
• for long-term loans.

With exchange rate differences from the purchase and sale of currency, questions do not arise. Let's consider in more detail the operations with bonds.

If the cost of securities is calculated at the purchase price, then upon receipt of income from the sale, the tax base is reduced by the amount of exchange differences. If the value of the securities was revalued during the novation of OVGVZ, then the profit from the sale is reduced by the entire amount of the positive balance of differences. Under the same conditions, the loss from disposal of the securities is accepted for deduction from the tax base only in the amount of the positive balance of differences. It is also allowed to reduce the base by the entire balance amount that arose from the moment the currency was received into the organization's account until the bonds were accepted for accounting. The adjustment is carried out in the share subject to disposal of the Central Bank, in proportion to their value.

When accounting for bonds of domestic government bonds of series IV and V, the profit subject to taxation is reduced by:

• the amount of positive differences formed after the change in the exchange rate to foreign currencies quoted by the Central Bank, arising from the moment the currency was received on the company's account and before the adoption of OVGVZ bonds on the balance sheet when they were sold or repaid
• the amount of the difference arising in the period from 06.12.94 to 31.12.94;
• the difference formed after the change in the ruble exchange rate against currencies quoted by the Central Bank of the Russian Federation, calculated between the nominal values \u200b\u200bof OVGVZ bonds in the period from 01/07/95 to 01/20/97.

Non-operating income and expenses, which are accounted for by the seller and the buyer, arise at the date of repayment of the debt by the counterparties. If an organization uses a cash basis, then for NU purposes the difference is not taken into account when the transaction amount is expressed in conventional units.

Example

Under the agreement, Romashka LLC sold goods for USD 11.8 thousand. The buyer received the ownership at the time of shipment (February 1). Payment was made on February 6. The cost of goods is 250 thousand rubles. Payment is made in rubles at the rate of the Central Bank of the Russian Federation on the date of payment. Consider two options:

• the ruble exchange rate on February 1 - 28.8 rubles / USD, and on February 6 - 28.9 rubles / USD;
• the ruble exchange rate as of February 1 - 28.8 rubles / USD, and on February 6 - 28.7 rubles / USD;

In the balance sheet, non-operating expenses include accounts:

• 62 "Settlements with counterparties";
• 90-1 "Income from sales";
• 90-2 "Cost of sale";
• 90-3 "VAT";
• 91-2 "Other expenses".

In BU LLC "Romashka" the following transactions are formed:

How to maintain non-operating income and expenses in NU?

In the first case:

• the amount of non-operating income: 1.18 thousand rubles.

In the second case:

• sales proceeds will amount to 339.84 - 51.84 \u003d 288 thousand rubles;
• the amount of non-operating expenses: 1.18 thousand rubles.

Exchange rate differences in foreign exchange transactions

Non-operating expenses include the negative financial result from the sale and purchase of funds from other countries. Such transactions are carried out at the market rate. The day is used as the calculated date:

• writing off currency for sale on behalf of the bank at the rate of the Bank of Russia;
• crediting the proceeds to the account.

The transfer of ownership of the currency is carried out on the day of its sale for the purposes of NU and BU. Income from a transaction is the amount of funds from the sale of currency, calculated at the market rate. Expense is the amount of the ruble equivalent of the currency that is put up for sale according to the official exchange rate of the Central Bank of the Russian Federation. Other non-operating expenses include the bank's commission for the operation.

Example

On July 1, the organization's transit account received export proceeds in the amount of 4 thousand US dollars. The organization instructed the bank to sell 10% of this amount. The commission for the operation is 400 rubles.

Official dollar rate:

• as of the date of receipt of the proceeds - 30 rubles / USD;
• at the date of transfer 10% - 31 rubles / USD;
• at the end of the month - 33 rubles / USD

For NU purposes, non-operating income and expenses include:

• the amount of 5.58 thousand rubles. in the form of a positive difference from the revaluation of the balance of funds formed after the increase in the exchange rate on the date of the report;
• RUB 600 in the form of a positive difference resulting from a change in the currency selling rate;

• bank commission charges of 400 rubles.

How are other non-operating income and expenses reflected in the balance sheet? Accounting for transactions under such items is carried out on account 91.

Bad debt reserve

First, you should clarify the term itself. Doubtful debt is any debt that has arisen after the sale of goods and services, provided that it has not been repaid on time, is not secured by a pledge, guarantee, surety.

The taxpayer's expenses are included in non-operating expenses on the last day of the month and are taken into account when calculating the NPP. The exception is the amount of interest arrears. If the taxpayer decided to create a reserve, then all write-offs will be carried out at the expense of this fund.

The amount of the reserve is determined at the end of each month according to the inventory of accounts receivable and is calculated in one of the following ways:

• for debt with a maturity of more than 90 days, a 100% reserve is created;
• for amounts with payment terms of 45-90 days, a 50% reserve is formed;
• no reserve is formed for all other debts.

Fixed asset liquidation costs

Non-operating expenses include costs that are not directly related to production. In particular, the expenses for the liquidation of fixed assets, WIP, including unaccounted depreciation for these objects. For the purposes of OU, income in the form of the cost of materials, other property received during the dismantling of fixed assets is to be included in income.

The basic principle of calculations prescribed in the Tax Code is that expenses are recognized as such in the period of their occurrence, calculated according to the terms of the transaction. For fixed assets, this means that the amounts of uncalculated depreciation and the residual value of the objects are expensed in the month when the sale actually took place.

Conservation of production facilities

The procedure for suspending the activities of CBs, which are on the balance sheet, is established by a separate order of the head. Usually objects with a complete production cycle are preserved. Before the transfer of equipment, an estimate for its maintenance is drawn up. If an organization leases a land plot on which mothballed objects are located, then the paid rent does not meet the requirements of Art. 252 NK. Such costs cannot be taken into account for the purposes of calculating the NPP.

Court fees

State duties and other fees associated with the consideration of cases in court are included in non-operating expenses. Such costs, in particular, include the amounts that must be paid to experts, translators, witnesses, organizations involved in the examination of evidence, lawyers, lawyers and other persons involved in the consideration of the case.

When such amounts are reflected in the OU, the nature of the proceedings should be correctly determined. Litigation costs always reduce the NCE, regardless of which party wins the case, as long as the proceedings are related to production issues. In case of suspension of the case, the paid state fee is refundable.

Cancellation of production orders

Receipt of costs associated with cancellation of release orders finished products, carried out according to the acts approved by the head, within the amount of direct costs. In this case, the specifics of production and the organization of the process should be taken into account.

It is imperative to provide documents confirming the receipt of the order itself (contract), the incurred production costs for the operation. The organization must necessarily receive an official waiver from the counterparty. If there is a termination of the contract, then this must be formalized by the appropriate protocol. It is also necessary to approve a separate document confirming the fact of the termination of the order. All these costs are subject to inclusion in the organization's non-operating expenses.

Operations with containers

If the cost of the returned packaging received from the supplier with the IBE is included in the price of stocks, then the total cost of purchasing them is reduced by the cost of the packaging. The latter is determined by the price of possible use or sale. The assignment of packaging to returnable packaging is prescribed in the supply contract agreement production stocks.

Non-operating income is stat. 250 of the Tax Code of the Russian Federation costs of the company, not listed in stat. 249, but involved in the process of calculating the taxable base for business income tax. Namely, in this case, we mean those receipts that were formed not as a result of the company's work goals, but in a random way, but nevertheless make a profit, and require the transfer of income tax. A detailed list of 25 items is contained in stat. 250 of the Tax Code.

Non-operating income tax on profit - list:

1. Income from the participation of the firm in the work of other enterprises.
2. The amount of positive exchange rate differences resulting from the calculations of foreign exchange liabilities.
3. The value of positive exchange rate differences from the acquisition / sale of currency.
4. Amounts of penalties, penalties and / or penalties, compensation for damage recognized by the debtor counterparty or payable by court decision.
5. Proceeds from the use of intellectual rights.
6. Accrued interest income from debt obligations.
7. When the company creates reserves, the recovered amounts.
8. Property or rights transferred to the enterprise free of charge.
9. Income from lease / sublease obligations.
10. Income from transactions of participation in a simple partnership.
11. Earlier earnings found in current periods.
12. Objects of fixed assets and intangible assets received free of charge under international agreements.
13. Revenues from the cost of materials received during the analysis of fixed assets.
14. Income within the framework of charity, spent not for specific purposes.
15. Proceeds received for the purpose of forming reserves and spent for other purposes by companies operating with the use of radiation.
16. Funds from reducing the share or authorized capital while the enterprise refuses to return the due value to the participants.
17. Proceeds from the return of earlier paid deposits by NPOs, subject to the attribution of such amounts to expenses.
18. Funds from writing off accounts payable upon expiration of the statutory limitation period.
19. Income from transactions with various financial instruments.
20. Revenues from the identification of surplus goods and materials during inventory activities.
21. Revenues from the cost of printed media in cases of replacement / return.
22. Profit from profit adjustments.
23. Receipts from excise operations.
24. Proceeds from foreign controlled economic entities.
25. Cash receipts from the equivalent of securities or immovable property previously transferred to the endowment capital.

However, there are exceptions when referring income to income. So, when determining profit tax, the amount of deposits, advances, funds for intermediary transactions, borrowed amounts should not be taken into account. The complete closed list contains stat. 251 NK.

How to keep records of non-operating income

When drawing up the reporting / profit declaration, the accountant needs to allocate the amounts for non-operating receipts separately from the main sales ones. Specially provided lines can be found in Sheet 02 and its annexes.

In accounting, such amounts are accounted for on the account. 91, not 90. At the same time, some operations are reflected through other accounts, for example, free receipt of fixed assets, is carried out on the account. 98. And when forming the form-2 bukh. reporting “Report on fin. results ”non-operating income can be entered in lines 2320 (interest), 2340 (other income).

How to generate non-operating expenses in tax accounting

Non-operating expenses are costs that are justified from the point of view of economic feasibility and are necessarily confirmed by primary documentation that are not directly related to sales / production. The structure of non-operating expenses includes costs named in the stat. 265 of the Tax Code of the Russian Federation: the list, in contrast to the above non-operating income, is open.

Non-operating income tax expenses - list:

1. The amount of expenses on property objects given away under leasing transactions, including depreciation charges, provided that the activity is not systematic, in other words, is not the main one.
2. Interest payments on any loan agreements for the actual period of time using the loan amounts.
3. Costs arising from the issue of securities, for example, registration costs, agent services, etc.
4. Maintenance / servicing costs of purchased securities.
5. The amount of negative exchange rate differences, except for prepayment.
6. The magnitude of negative exchange rate differences in the acquisition / sale of currency.
7. The costs arising from the formation of the amounts provided for accounting policies reserves of doubtful debts of counterparties.
8. Costs arising from the liquidation of fixed assets, intangible assets, construction in progress, or equipment that has not been installed.
9. The costs of maintaining various facilities / capacities during conservation / de-conservation activities.
10. Payments for litigation or arbitration.
11. Costs incurred by the company in the presence of production downtime or cancellation of orders.
12. Container costs.
13. Penalties for contractual obligations awarded by a court decision or independently recognized by the counterparty.
14. Bank services are recognized as non-operating expenses, but not indirect.
15. Costs associated with holding meetings of shareholders or other participants.
16. Costs arising in the process of mobilization preparation.
17. Costs arising from transactions with financial instruments.
18. Cost of payment to buyers / consumers of contractually stipulated discounts / premiums.
19. Targeted deductions for lotteries.
20. Other non-operating expenses may include other costs, justified by expediency, if primary supporting documentation is available.

What other expenses are recognized as non-operating for tax purposes?

According to stat. 265 p. 2 of the Tax Code of Russia, non-operating expenses are losses incurred in the current time. These are, first of all, losses that were formed in the past, but have been revealed only now. In addition, these are the amounts of bad debts uncovered by reserves; losses from circumstances related to emergency, downtime or natural disasters; the amount of shortages; losses incurred when purchasing contracts for the assignment of claims.

What applies to other non-operating expenses

Other non-operating expenses are various not named in the stat. 265 of the Tax Code of Russia, the costs assumed when reducing the base for business profit tax, justified and confirmed. For example, this is the payment of a premium under a service agreement or the paid amount of the arbitration fee, etc. It is incorrect to attribute banking services to other OU expenses, since stat. 265 expressly provides for a separate subparagraph 15 of paragraph 1 to reflect such costs.

Non-operating expenses - what is the bill?

The formation of transactions for non-operating costs in accounting is carried out using the account. 91 by making entries for miscellaneous expenses. Accounting details are regulated by PBU 10/99, which sometimes leads to differences in the preparation of accounting and tax reports. The moment of posting depends on the cost item, for example:

• Depreciation - reflected monthly.
• For the services performed by third-party companies - they are reflected as of the date of preparation of the documentation or according to the contractual terms.
• For interest on loan payments - reflect monthly as of the last date.
• For contractual penalties - at the time of the judgment or recognition of the forfeit.
• When using reserves - as of the date of accrual.

When filling out the profit declaration, a special line of Sheet 02 with attachments is highlighted in the form. In form-2, all types of other expenses are entered in line 2350, and interest is reflected on line 2330.

Note! Do not confuse non-operating expenses with indirect ones, these are different terms. Such a gradation of costs is associated with the way they are attributed to sales / production in accordance with stat. 318.

If you find an error, please select a piece of text and press Ctrl + Enter.

The activities of any of the companies are meaningless if they are not profitable. Such profit is divided into two categories: sales and non-sales income. The first group includes replenishments received from the sale of goods or services. But non-operating income is earnings that do not belong to the main area of \u200b\u200bactivity. In other words, the company did not receive this money for the sale of its own services or goods. And what, then, can be credited to other income and expenses? How are their financial statements kept?

Non-operating income tax on profit, the list of which is of great interest to novice entrepreneurs and businessmen, are:

1. from penalties, penalties and fines that were paid by other companies;
2. from profits that could not be found in the last reporting year;
3. from gains on exchange rate differences of foreign currencies;
4. from debts that the accountant has already managed to classify as losses;
5. from the profit received due to the write-off of creditors' debt, where the statute of limitations has already passed;
6. from proceeds from the sale of the company's property during the inventory.

Article 250 of the Tax Code of the Russian Federation defines non-operating income in the form:

1. cash received from owning shares in other companies;
2. income generated by the difference in the rate of foreign currency on the day of purchase and the day of sale;
3. fines, sanctions, penalties paid for violation of the terms of the contract;
4. compensation for damage or loss;
5. income from the lease of property and land;
6. receipts for granting rights to use intellectual property;
7. interest received on banking services, loan agreements and securities;
8. property or services that were provided free of charge;
9. receipts for the past year found by the accountant in the current reporting period;
10. the value of the company's surplus property that was discovered during the inventory period;
11. funds received in the event of revaluation of property purchased for foreign currency.

Non-operating income also includes receipts of recovery reserves - return of doubtful debts, repairs under warranty and maintenance of basic equipment.

Accounting also contains non-operating expenses. What concerns them?

List of non-operating expenses

Each company suffers some monetary losses that have nothing to do with its main line of business. Such costs, for example, can include the purchase of new furniture in the office of the organization, because such an acquisition will not in any way improve the quality of products or services. In this regard, we conclude that non-operating expenses are the costs of money that are not associated with the production process or the sale of services and goods.

Non-operating expenses include:

1. money spent on payment of sanctions, fines and penalties to other companies;
2. the amount of last year's losses that were discovered only in the current reporting year;
3. monetary losses from the contentment of the mothballed companies;
4. negative results of exchange rate differences of foreign currencies;
5. losses from canceled debts for theft, waste or shortage;
6. damage from the termination of activities of not fully amortized funds

Other non-operating expenses include monetary losses obtained through the cancellation of receivables due to the insolvency of debtors or completion limitation period... Simply put, we are talking about losses, which there is no longer any chance of getting.

In Art. 265 of the Tax Code lists more than 23 types of non-operating losses. So, the structure of non-operating expenses includes:

1. spending money on maintaining property received under a lease agreement;
2. losses in the form of interest accrued on debt obligations;
3. cashthat were used to service securities;
4. costs accrued in the event of revaluation of property, the value of which is calculated in foreign currencies;
5. fees and costs associated with litigation;
6. fines, sanctions and penalties for neglect of contractual obligations recognized by a court decision.

Non-operating expenses are also losses of the taxpayer in the reporting period:

1. losses from previous reporting periods, which were revealed only in this tax period;
2. bad debts, which will be covered by cash from the reserve account;
3. losses caused by production downtime;
4. losses caused by force majeure.

Article 265 of the Tax Code of the Russian Federation, non-operating expenses, provides a list of all types of other company costs that every accounting employee needs to know. This is due to the fact that they are faced with the task of correctly filling in all the lines of the tax report.

Accounting for miscellaneous income and expenses

If everything is clear with the definition of other costs and receipts, then now you need to answer the question: "Non-operating income and non-operating expenses: what account is this?" For their accounting, 92 accounts of the same name are used. This account has 4 sub-accounts that must be closed at the end of the tax year.

Financial data on these sub-accounts allows you to calculate the amount of the balance of miscellaneous income, as well as costs for 1 reporting month.

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Other non-operating income, expenses and losses are written off to account i 80 Profits and losses from the debit or credit of the corresponding accounts at the time of their detection.

Other non-operating income, expenses and losses are written off to account 80 Profits and losses from the debit or credit of the corresponding accounts at the time of their detection.

Other non-operating income and 130 Other non-operating expenses shows the results from operations that were not reflected in the previous pages.

Receipts of payments on previously written off receivables are accounted for in accounting as part of other non-operating income and, accordingly, are subject to taxation.

If the proceeds from the sale of the option as a security are higher than the book value, then the difference (net of selling expenses) is charged to other non-operating income: d-t acc.

The main inflow of real money from operating activities is the proceeds from the sale of products, determined by the final (sold to outside) products, as well as other and non-operating income.

The main inflow of real money from operating activities when calculating cash flows and indicators of commercial efficiency is considered to be proceeds from the sale of products, determined by the final (sold to outside) products, as well as other and non-operating income.

Non-operating income are: fines, penalties, penalties for violation of contractual obligations; assets received free of charge, including under a gift agreement; receipts in compensation for losses caused to the organization; profit of previous years, revealed in the reporting year; the amount of accounts payable and accounts payable for which the limitation period has expired; exchange differences; the amount of revaluation of assets (excluding non-current assets); other non-operating income.

The beginning and end of the reporting period for certain types of receivables; about changes in the capital (charter, reserve, additional, etc.) of the organization; on the number of shares issued by the joint stock company and fully paid; the number of shares issued but not paid or paid in part; the par value of the shares held by -: the property of a joint stock company, its subsidiaries and affiliates; on the composition of reserves for future expenses and payments, estimated reserves, movement of funds of each reserve during the reporting period, types of accounts payable; sales volumes of products by type of activity and geographic markets; on the composition of production costs; on the composition of other non-operating income and expenses; any security issued and received for the organization's obligations and payments. The financial statements must disclose data on cash flows in the reporting period, characterizing the availability, receipt and expenditure of funds in the organization.

The next important accounting document is the profit and loss statement. It reflects: proceeds from the sale of goods, products, works, services without VAT and excise taxes; cost of selling goods, products, works, services; business expenses; administrative expenses; interest receivable and interest payable; income from participation in other organizations; other operating income and expenses; other non-operating income and expenses; income tax; abstract means.

Of particular importance for all users of reporting data is the explanation of the balance sheet and the statement of financial results. They reflect important information (at the beginning and end of the reporting period) about intangible assets by their individual types, about fixed assets (by main items), leased fixed assets, about types of financial investments, about accounts receivable and payable, about statutory, reserve and additional capital, the number of shares of the joint stock company (fully paid, unpaid, partially paid; par value of shares owned by the joint stock company, its subsidiaries and dependent companies); on the composition of reserves for future expenses and estimated reserves; on the volumes of products, goods, works, services sold by type of activity and geographic sales markets; on the composition of production and distribution costs, on other non-operating income and expenses; any obligations and payments issued and received.

All these expenses are included in one line item Non-operating expenses. Penalties and penalties must be recognized by the debtor. Positive and negative sum differences are also included in other non-operating income and expenses, respectively.

This suggests that the increase in manufacturing costs is not accompanied by an increase in profits. The profit structure shows that the profit of the enterprise is formed exclusively from the proceeds from the sale of products (works, services), such sources of income as income from participation in other organizations, other non-operating income are not used.

They are necessary for a real assessment of the property and financial position of the organization and the financial result of its activities. The explanations should disclose data on the presence at the beginning and end of the reporting period and movements during the reporting period: certain types of intangible assets; certain types of fixed assets; leased fixed assets; certain types of financial investments; certain types of accounts receivable; as well as data on changes in the capital (charter, reserve, additional, etc.) of the organization; on the number of shares issued by the joint stock company and fully paid; the number of shares issued but not paid or paid in part; the par value of shares owned by a joint stock company, its subsidiaries and affiliates; on the composition of reserves for future expenses and payments, estimated reserves, the movement of funds of each reserve during the reporting period, types of accounts payable; on the volume of sales of products by type of activity and geographic sales markets; on the composition of production costs; on the composition of other non-operating income and expenses; about any issued and.

Pages: 1

1. Non-operating expenses

2. Expenses in the form of interest on debt obligations

3. Expenses for the formation of reserves for doubtful debts

4. Writing off bad debts

5. Expenditures for the formation of reserves for future expenditures aimed at goals ensuring social protection of disabled people

Conclusion

List of references

Introduction

The reforms taking place in the Russian Federation in the field of politics and economics, the change in legal relations between the authorities and business entities, the process of integrating the Russian economy into the world economy require an adequate tax policy, which is a complex multifaceted complex of legal, methodological, organizational and technical measures and has as its goal building an efficient, fair and stable tax system. Since 01.01.02 with the entry into force of Chapter 25 of the Tax Code of the Russian Federation, there have been fundamental changes in the calculation of the profits of organizations for tax purposes, the most significant of which is the introduction of an independent tax accounting system, which is fundamentally different from the accounting system, especially in terms of the procedure for calculating production costs.

In this regard, the organizations faced the need to create tax accounting and control the correctness of calculations for profit tax in such a way as, on the one hand, to comply with the requirements of the legislation, and on the other, to minimize the costs associated with this. The problems of tax accounting have been studied quite fully in relation to the previous procedure for taxing the profits of organizations, however, practice shows the need for a detailed study of them in the area of \u200b\u200bthe current tax reform. Currently, taxpayers are faced with an alternative to choose between two fundamentally different approaches: tax accounting as an independent system or as a subsystem that uses and processes accounting data.

The main purpose of the provision on accounting "Accounting for income tax calculations" (PBU 18/02), approved by order of the Ministry of Finance of Russia dated November 19, 2002, No. 114n, is to identify in the current reporting period amounts that will reduce or increase income tax in subsequent reporting (tax) periods ... For this, PBU 18/02 introduced the concepts of differences, tax liabilities and assets, and conditional income (expense) for income tax.

To implement the norms of PBU 18/02, it is necessary to identify the differences in all income (expenses) accounted for in the formation of accounting profit, and income (expenses) recognized for tax purposes. Differences in the amounts of income (expenses) accepted in accounting and tax accounting arise due to the existing differences in the norms established by Chapter 25 of the Tax Code of the Russian Federation and accounting legislation. At the same time, the discrepancies in the norms of accounting and tax accounting are of a different nature: from non-recognition of certain expenses (as a rule, in tax accounting) to the recognition of income (expenses) in different reporting periods or in different amounts (standardized expenses for tax purposes). Depending on the nature of the discrepancies, rejected (or accepted in smaller amounts) amounts of income (expenses) in the current reporting period in accounting or tax accounting may be accepted for accounting in subsequent reporting periods or not recognized as income (expenses) as such. Thus, discrepancies in the amounts of income (expenses) in the current reporting period may in subsequent reporting periods reduce (increase) the tax base for income tax or not affect it at all.

Non-operating income

In the first case, temporary deductible or taxable differences arise (decreasing or increasing the tax base in subsequent reporting periods), in the second case - permanent differences. Permanent differences identified in the reporting period are subject to write-off at the end of the tax period, while temporary differences are settled in subsequent reporting (tax) periods as they are recognized in the accounting in which they were not accounted for at the time of occurrence.

Tax liabilities and assets are accrued on the amounts of the differences that arise: permanent tax liability (permanent difference multiplied by the tax rate), deferred tax asset (deductible temporary difference multiplied by the tax rate), deferred tax liability (taxable temporary difference multiplied by the tax rate) ... As a result of summing up the contingent income tax expense (income) accrued on accounting profit and tax liabilities (assets), the current income tax payable to the budget will be obtained, and assets and liabilities that will further affect the amount of tax on profit.

1. Non-operating expenses

The composition of non-operating expenses is determined by Art. 265 of the Tax Code of the Russian Federation, which is not closed. Many expenses are of the same name in relation to the income provided for in Art. 250 "Non-operating income" of the Tax Code of the Russian Federation (penalties, fines, penalties, exchange rate and amount differences, etc.), the recognition procedure for which is similar to that described above in the income section.

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

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

2) expenses in the form of interest on debt obligations of any kind, including interest accrued on securities and other obligations issued (emitted) by the taxpayer;

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

4) costs associated with servicing the securities acquired by the taxpayer, including payment for the services of the registrar, depository, costs associated with obtaining information and other similar costs;

5) expenses in the form of a negative exchange rate difference arising from the revaluation of property in the form of currency values \u200b\u200band claims (liabilities), the value of which is expressed in foreign currency, including on foreign currency accounts with banks, carried out in connection with a change in the official exchange rate of foreign currency against the ruble Of the Russian Federation, established by the Central Bank of the Russian Federation;

6) expenses in the form of a negative (positive) difference resulting from the deviation of the sale (purchase) rate of foreign currency from the official rate of the Central Bank of the Russian Federation established on the date of transfer of ownership of foreign currency;

7) expenses of a taxpayer applying the accrual method for the formation of reserves for doubtful debts;

8) expenses for the liquidation of fixed assets being decommissioned, including the amount not accrued in accordance with set deadline useful use depreciation, as well as expenses for the liquidation of objects of construction in progress and other property, the installation of which has not been completed (expenses for dismantling, dismantling, removal of dismantled property), protection of subsoil and other similar works;

11) costs of canceled production orders, as well as costs of production that did not produce products;

12) expenses on operations with packaging;

14) expenses in the form of amounts of taxes related to the supplied goods and material assets, works, services, if accounts payable (liabilities to creditors) for such a delivery was written off in the reporting period;

15) expenses for banking services, including those related to the installation and operation of electronic document management systems between the bank and customers, including the “client-bank” systems;

16) costs of holding an annual meeting of shareholders (participants, shareholders), in particular, costs associated with renting premises, preparing and distributing information necessary for holding meetings, and other costs directly related to holding a meeting;

17) in the form of expenses not subject to compensation from the budget for carrying out work on mobilization preparation, including the cost of maintaining facilities and facilities, partially loaded (used), but necessary to fulfill the mobilization plan;

18) expenses on operations with financial instruments of forward transactions;

19) expenses in the form of deductions to organizations that are part of the ROSTO structure for the accumulation and redistribution of funds in order to provide training in accordance with the legislation of the Russian Federation of citizens in military registration specialties, military-patriotic education of youth, development of aviation, technical and military-applied types sports;

Losses incurred by the taxpayer in the reporting (tax) period are equated to non-operating expenses, in particular:

Non-operating income is:

fines, penalties, penalties for violation of the terms of contracts, assets; received free of charge, including under a donation agreement, receipts in compensation for losses caused to the organization; profit of previous years, revealed in the reporting year; the amount of accounts payable and accounts payable for which the limitation period has expired; positive exchange rate differences; the amount of revaluation of assets; other non-operating income.

Non-operating expenses are:

fines, penalties, penalties for violation of the terms of contracts; compensation for losses caused by the organization; losses of previous years recognized in the reporting year; the amount of receivables for which the limitation period has expired, other debts that are unrealistic for collection; negative exchange rate differences; the amount of the asset markdown; transfer of funds (contributions, payments, etc.) related to charitable activities, expenses for sports events, recreation, entertainment, cultural and educational events and other similar events; other non-operating expenses.

Non-operating income and expenses are recorded on account 91 “Other income and expenses”. Sub-account 91-1 "Other income" reflects the amount of non-operating income.

Tax Code of the Russian Federation

On subaccount 91-2 "Other expenses" - non-operating expenses.

Accounting for non-operating income.

1. Reflected the amount of the fine for non-fulfillment of contractual obligations:

Debit of account 51 "Settlement accounts"

2. Writing off accounts payable: Debit of account 76 "Settlements with different debtors and creditors", account 60 "Settlements with suppliers and contractors"

Credit account 91 "Other income and expenses", sub-account "Other income".

3. Reflected the amount of positive exchange rate difference:

Debit of account 52 "Currency accounts"

Credit account 91 "Other income and expenses", sub-account "Other income".

Accounting for non-operating expenses .

1.From the settlement account of the organization, funds are transferred as payment of penalties for violation of the terms of the contract for the supply of finished products:

Debit account 91 "Other income and expenses", subaccount "Other expenses" Credit account 51 "Current accounts".

2. Write-off of receivables:

Credit account 62 "Settlements with buyers and customers", account 76 "Settlements with various debtors and creditors."

3. The amount of the markdown of the finished product is shown:

Debit of account 91 "Other income and expenses", subaccount "Other expenses"

Credit of account 43 "Finished goods".

The reflection of the final financial result is reflected in the following entry:

The debit of account 99 "Profit and loss" (91 "Other income and expenses", subaccount "Balance of other income and expenses")

Credit of account 91 "Other income and expenses", sub-account "Balance of other income and expenses" (99 "Profits and losses").

Write-off of non-operating income is reflected:

Debit of account 91 "Other income and expenses", subaccount "Other income"

Credit of account 90 "Sales", sub-account "Profit (loss) from sales".

Write-off of non-operating expenses:

Debit account 90 "Sales", subaccount "Profit (loss) from sales"

Credit from account 91 "Other income and expenses", sub-account "Other expenses".

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Non-operating profit

Page 1

Non-operating profits and losses are not associated with the sale of products manufactured by the enterprise, the performance of work and the provision of services to third-party organizations, as well as with the sale of purchased raw materials, materials, semi-finished products, own production waste and products of subsidiary agriculture. They arise due to various reasons, depending and not dependent on the activities of the enterprise.

Non-operating gains and losses are immediately credited to account 80 without prior recording on interim accounts.

Non-operating profits and losses are most often not associated with the improvement of the enterprise.

OUTSIDE REVENUES

Non-operating profit and loss items are generally not planned. The analysis uses a comparison of their value with the level in the previous period. Non-operating losses are evidence of mismanagement and violations of financial discipline. It is necessary to establish the reasons for the fines paid and the persons responsible for this. Particular attention should be paid to losses from writing off debts for shortages and theft, after the expiration of the limitation period, from the liquidation of not fully amortized fixed assets. Their presence indicates shortcomings in the organization of accounting and financial work at the enterprise, weakening of control over the safety of material values \u200b\u200band the use of equipment.

The list of non-operating profits (losses) of the enterprise is heterogeneous and rather extensive.

Receiving non-operating profit is not always the merit of the enterprise.

The structure of non-operating profits and losses taken into account when planning the balance sheet profit does not include the financially envisaged losses from the operation of housing and communal services and expenses for the economic maintenance of buildings, premises, structures, gardens, parks and pioneer camps transferred to trade union organizations for free use. ... Financially, they are covered by the distributed planned balance sheet profit.

When analyzing non-operating gains and losses, the main attention is paid to clarifying the reasons for their formation. Much of these gains and losses are the result of unplanned households.

Only those non-operating profits and losses are planned that are due to normal business conditions and can be foreseen.

Since a significant part of non-operating profit and loss is not planned, the main method of their analysis is comparison with the indicators for previous periods, and the planned profit and loss, in addition, is compared with the plan. In the process of analyzing non-operating results, it is necessary to determine the reasons for the occurrence of each amount of profit and loss, find out what measures were taken to collect the written off debt due to the expiration of the statute of limitations, as well as to the specific culprits of such amounts. It is especially important to establish whether all measures were taken by the enterprise to withhold from the culprits the debts for shortages and theft, written off to the final results of the enterprise's activities. It is also necessary to check the correctness of the write-off of the non-amortized part of the cost of fixed assets, reflected as non-operating losses. Analysis of non-operating profits and losses helps to reveal deficiencies in certain areas of the production and economic activities of the enterprise.

Despite the fact that non-operating profit in the reporting year exceeds non-operating losses, the growth in the absolute size of profit by 3 thousand rubles. (68 - 65) cannot be considered a merit of the enterprise. Moreover, the presence of such income indicates shortcomings in the work of a number of functional departments of the enterprise: financial, sales, logistics, legal and accounting.

Profit on sales and non-operating gains and losses add up to the total carrying income.

There are various types of non-operating profits and losses, among which the most important are gains and losses of income (revenue), usually included in the profit and loss statement of an economic entity.

The balance sheet profit is also affected by non-operating gains or losses (in practice, more often losses), which include the results of operations with packaging, fines, penalties and penalties received and paid, and other unplanned gains and losses.

The amount of profit is influenced by non-operating gains and losses. These include losses from shortages, waste and theft, payment of fines for downtime of wagons, vehicles, etc.

The amount of profit is influenced by non-operating gains and losses. These include losses from shortages, waste and theft, payment of fines for downtime of wagons, vehicles, etc.

Pages: 1 2 3 4

Non-operating income includes all other income that is not directly related to the implementation process. These are "passive" incomes that do not depend on the main activities of the organization.

In accordance with Art. 250 of the Tax Code of the Russian Federation, non-operating income is:

· Received dividends from equity participation in other organizations;

· Fines, penalties and other sanctions for violations of contractual obligations;

· Amounts of compensation for losses or damage recognized by the debtor or payable by the debtors on the basis of a court decision that has entered into legal force;

Income from the rental of property (including land), if they do not relate to income from sales;

· Interest received under loan (credit) agreements;

· The amount of recovery reserves costs, the formation of which were previously taken into account for tax purposes;

· The cost of property (works, services) received free of charge, property rights, except for the cases specified in Art.

Non-operating income and expenses

· The profit of previous years, revealed in the current period;

· The amount of accounts payable for which the limitation period has expired;

· exchange differences;

· The cost of surpluses, inventories and other property that are identified as a result of inventory;

· Income, distributed in favor of the organization with its participation in a simple partnership;

· The cost of the materials or other property received during the dismantling or liquidation of the fixed assets being decommissioned (except for the cases provided for by subclause 18, clause 1 of article 251 of the NKRF);

· Other incomes established by Art. 250 of the Tax Code of the Russian Federation.

The list of non-operating income is open, therefore, they should also include those incomes that are not directly provided for in this list (with the exception of income that is not accounted for for tax purposes (Article 251 of the Tax Code of the Russian Federation).

For example, during the reporting period, Omega received the following income:

- proceeds from the sale of products of own production RUB 118,000, including VAT RUB 18,000;

- proceeds from the sale of purchased goods 59,000 rubles, including VAT 9,000 rubles;

- funds under a loan agreement in the amount of 150,000 rubles;

- a computer received free of charge from natural person... The market price of such a computer is 34,000 rubles.

In accordance with Articles 248, 249 of the Tax Code of the Russian Federation, the proceeds from the sale of own and purchased products for the purpose of calculating income tax will be 150,000 rubles. VAT amounts claimed and received from customers are not recognized as taxable income.

In the structure of non-operating income, the organization must take into account the computer received free of charge, worth 34,000 rubles.

Borrowed funds in accordance with Art. 251 are not taxed.

The total amount of income for the reporting period will be only 184,000 rubles.

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Article 265. Non-operating expenses

1. The structure of non-operating expenses not related to production and sales includes reasonable costs for activities that are not directly related to production and (or) sales. Such expenses include, in particular:

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

For organizations that systematically provide for a fee for temporary use and (or) temporary possession and use of their property and (or) exclusive rights arising from patents for inventions, utility models, industrial designs, and (or) exclusive rights to other types intellectual property, costs associated with production and sale are the costs associated with this activity;

(as amended by Federal Law of 23.11.2015 N 322-FZ)

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

(as amended by Federal Laws of 29.05.2002 N 57-FZ, of 06.06.2005 N 58-FZ)

In this case, the expense is recognized as interest on debt obligations of any kind, regardless of the nature of the loan or loan (current and (or) investment). Only the amount of interest accrued for the actual time of using the borrowed funds (the actual time of stay of the said securities with third parties) and the initial profitability established by the issuer (lender) in the terms of the issue (issue, agreement), but not higher than the actual one, is recognized as an expense;

(as amended by Federal Laws of 06.06.2005 N 58-FZ, of 24.07.2007 N 216-FZ)

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

(Clause 3 as amended by Federal Law of 29.05.2002 N 57-FZ)

3.1) expenses for the repayment by the issuer of its own equity debt securities circulating on the organized securities market, in the amount of the difference between the value of their repayment and their par value;

(Clause 3.1 was introduced by the Federal Law of December 28, 2013 N 420-FZ)

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

(Clause 4 as amended by Federal Law of May 29, 2002 N 57-FZ)

5) expenses in the form of a negative exchange rate difference, except for a negative exchange rate difference arising from the revaluation of advances issued (received).

For the purposes of this chapter, a negative exchange rate difference is recognized as the exchange rate difference arising from the depreciation of property in the form of foreign exchange values \u200b\u200b(except for securities denominated in foreign currency) and claims, the value of which is denominated in foreign currency, or upon revaluation of liabilities, the value of which is expressed in foreign currency.

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

(Clause 5 as revised by Federal Law No. 81-FZ of 20.04.2014)

5.1) is no longer valid. - Federal Law of 20.04.2014 N 81-FZ;

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

7) excluded. - Federal Law of May 29, 2002 N 57-FZ;

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

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

(Clause 7.1 was introduced by the Federal Law of 30.09.2013 N 268-FZ)

8) expenses for the liquidation of fixed assets taken out of service, for the write-off of intangible assets, including the amount of amortization not accrued in accordance with the established useful life, as well as expenses for the liquidation of objects of unfinished construction and other property, the installation of which has not been completed (expenses for dismantling, disassembly , removal of dismantled property), protection of subsoil and other similar work, unless otherwise provided by Article 267.4 of this Code;

Secondary profit options

Federal Laws of 29.05.2002 N 57-FZ, of 26.11.2008 N 224-FZ, of 30.09.2013 N 268-FZ)

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

(the paragraph was introduced by the Federal Law of 26.11.2008 N 224-FZ)

9) expenses associated with the conservation and re-entry of production facilities and facilities, including the costs of maintaining the suspended production facilities and facilities;

(Clause 9 as amended by Federal Law of May 29, 2002 N 57-FZ)

10) court costs and arbitration fees;

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

(as amended by Federal Law of May 29, 2002 N 57-FZ)

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

(Clause 12 as amended by Federal Law of May 29, 2002 N 57-FZ)

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

(Clause 13 as amended by Federal Law of 29.05.2002 N 57-FZ)

14) expenses in the form of tax amounts related to the supplied inventories, works, services, if the accounts payable (obligations to creditors) for such a supply were written off in the reporting period in accordance with paragraph 18 of Article 250 of this Code;

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

(as amended by Federal Laws of 29.05.2002 N 57-FZ, of 27.07.2006 N 137-FZ)

16) expenses for holding meetings of shareholders (participants, shareholders), in particular, expenses related to renting premises, preparing and sending information necessary for holding meetings, and other expenses directly related to holding a meeting;

(as amended by Federal Law of 06.06.2005 N 58-FZ)

17) the costs of carrying out work on mobilization preparation, including the costs of maintaining facilities and facilities necessary for the implementation of the mobilization plan, excluding the costs of acquiring, creating, reconstructing, modernizing, technical re-equipment of depreciable property related to mobilization capacities;

(Clause 17 as amended by Federal Law No. 206-FZ of 29.11.2012)

18) expenses on operations with derivative financial instruments, taking into account the provisions of Articles 301-305 of this Code;

(as amended by Federal Law of 03.07.2016 N 242-FZ)

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

(as amended by Federal Laws of 06.06.2005 N 58-FZ, of 28.12.2010 N 397-FZ)

19.1) expenses in the form of a bonus (discount) paid (provided) by the seller to the buyer due to the fulfillment of certain conditions of the contract, in particular the volume of purchases;

(Clause 19.1 was introduced by the Federal Law of 06.06.2005 N 58-FZ)

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

(Clause 19.2 was introduced by the Federal Law of 06.06.2005 N 58-FZ)

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

(Clause 19.3 was introduced by the Federal Law of 18.07.2011 N 235-FZ)

20) other reasonable expenses.

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

1) in the form of past losses tax periodsidentified in the current reporting (tax) period;

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

(Clause 2 as amended by Federal Law of 29.05.2002 N 57-FZ)

3) excluded. - Federal Law of May 29, 2002 N 57-FZ;

3) losses from downtime due to internal production reasons;

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

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

6) losses from natural disasters, fires, accidents and others emergencies, including costs associated with the prevention or elimination of the consequences of natural disasters or emergencies;

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