Accounting for expenses and income of future periods. Abstract: Accounting for income and expenses of future periods Postings when receiving goods free of charge

revenue of the future periods– income received (accrued) in reporting period, but relating to future reporting periods, as well as upcoming receipts of debts for shortages identified in the reporting period for previous years, etc. In accounting, such income is taken into account on account 98 "Deferred income".

On the credit of account 98 "Deferred income" reflects the amounts of income relating to future reporting periods, by debit- the amounts of income transferred to the relevant accounts upon the onset of the reporting period to which these incomes relate.

To account 98 "Deferred income" can be opened sub-accounts.

On sub-account 98-1 "Income received on account of future periods" takes into account the movement of income received in the reporting period, but related to the future (rent or rent, payment for public utilities, freight revenue, etc.).

The receipt of payment for utilities is reflected in the entry:

Debit account 50 "Cashier"

Credit of account 98-1 "Income received on account of future periods".

On sub-account 98-2 "Grant-free receipts" the value of assets received by the organization free of charge is taken into account. Upon receipt of such assets, a transaction is recorded:

Debit account 08 "Investments in fixed assets» Credit of account 98-2 “Gift-free receipts”.

On sub-account 98-3 "Upcoming receipts of debts for shortages identified in previous years" the movement of forthcoming inflows of debts for shortages identified in the reporting period for previous years is taken into account.

1. Reflected are the amounts of shortages of valuables identified in previous reporting periods, recognized as guilty persons:

Debit account 94 "Shortages and losses from damage to valuables"

Credit of account 98-3 "Upcoming receipts of debts for shortages identified in previous years."

2. Debt accrued on the guilty person:

The debit of account 73 “Settlements with personnel for other operations”, sub-account “Calculations for compensation material damage»

Credit of account 94 "Shortages and losses from damage to valuables."

3. The debt for shortages has been repaid:

Debit account 50 "Cashier"

Credit of account 73 "Settlements with personnel for other operations", sub-account "Calculations for compensation of material damage".

4. Write-off of deferred income as the debt is repaid:

Debit of account 98-3 “Upcoming receipts of debts for shortages identified in previous years”

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

Future expenses- expenses incurred in the reporting period, but related to future reporting periods (expenses associated with mining and preparatory work, preparatory seasonal work for production, etc.).

Deferred expenses are recognized on account 97 "Deferred expenses". By debit This account reflects the expenses incurred in given period, but related to future reporting periods, on credit- write-off of expenses for the reporting period. The write-off of deferred expenses is reflected in the entry:

Debit account 20 "Main production", 23 " Auxiliary production”, 25 “General production expenses”, 26 “General expenses”, 44 “Sales expenses”

Credit of account 97 "Deferred expenses".

Income received in the reporting period, but relating to subsequent reporting periods, is reflected as deferred income. These incomes are subject to attribution to the financial results of a commercial organization.

Deferred income includes:

Fee for monthly (quarterly) travel tickets;

subscription fee;

One-time payments for granting the right to use objects of intellectual property;

The value of assets received by the organization free of charge;

Sum budget funds directed commercial organization to finance expenses;

Future receipts for shortages identified in the reporting period for previous reporting years;

The difference between the amount recovered from the perpetrators for the missing material and other values ​​and their value, listed in the accounting of the organization;

The difference between the total amount of lease payments under the leasing agreement and the value of the leased property (if the organization, when accounting for operations under a leasing agreement, is guided by the Instructions on accounting for operations under a leasing agreement);

Other income received in the reporting period, but related to the following reporting periods.

In addition, as part of deferred income, the balances of funds of the targeted budget financing provided to the organization, which are accounted for in the accounting on account 86 "Target financing". The means of targeted financing received in the form of grants, technical assistance (assistance), etc. are reflected in a similar manner.

Deferred income is recorded on account 98 "Deferred income". Account 98 is passive, budgetary and distributive. On the credit of the account, the income relating to future periods, forthcoming receipts of debts, income arising from the excess of the missing values ​​recovered from the perpetrators over their book value. The debit of the account reflects the write-off of deferred income to the accounts of property, settlements, account 91 “Other income and expenses”. The balance is always credit, shows the amount of income to be written off to the relevant accounts in subsequent periods to which these incomes relate.

To account 98 "Deferred income" sub-accounts can be opened:

98/1 "Income received on account of future periods";

98/2 "Gratuitous receipts";

98/3 "Upcoming receipts of debts for shortages identified in previous years";

98/4 "The difference between the amount to be recovered from the guilty persons and the book value for shortages of valuables", etc. .

Sub-account 98/1 takes into account the movement of income received in the reporting period, but related to future reporting periods: rent or apartment fees, utility bills, revenue from freight transportation, for the transportation of passengers on monthly and quarterly tickets, subscription fees for the use of funds connections, etc.

On the credit of account 98/1 in correspondence with accounting accounts Money or settlements with debtors and creditors, the amounts of income related to future reporting periods are reflected, and in debit - the amount of income transferred to the relevant accounts upon the onset of the reporting period to which these incomes relate.

Deferred income received in accordance with the current tax legislation is subject to value added taxation. When calculating VAT payable to the budget from the amount of deferred income, indicate the posting:

Debit of account 98/1 "Income received on account of future periods", Credit of account 68 "Calculations on taxes and fees".

As the reporting period begins, which includes income previously accounted for on the credit of account 98/1 “Income received on account of future periods”, they are written off in the amount minus VAT on the financial results of the organization’s activities in the following correspondence:

Debit account 98/1 "Income received on account of future periods", Credit account 91/1 "Other income".

Example:

Under a license agreement, the organization-right holder (licensor) grants another person (licensee) the right to use the trademark included in the intangible assets.

The license agreement is concluded for a period of two years. The license fee paid to the licensor in the amount of 590,000 rubles. (including VAT 90,000 rubles), entered the current account at a time. The amount of depreciation for the trademark in the accounting of the organization is 8334 rubles. per month. During the period of validity of the license agreement, the licensor organization does not use this trademark for marking own products. Granting rights to use intellectual property objects is not the main activity of the licensor organization.

In the accounting of the licensor organization, the transfer of a non-exclusive right to use a trademark will be reflected as follows.

As of the date of registration of the license agreement:

Debit account 76 “Settlements with different debtors and creditors”, Credit of account 98/1 “Income received on account of future periods”–RUB 590,000 - reflects the amount of the license fee;

Debit account 98/1 "Income received on account of future periods", Credit account 68 "Calculations on taxes and fees"–90 000 rub. - VAT charged;

Debit of account 51 “Settlement accounts”, Credit of account 76 “Settlements with different debtors and creditors”–RUB 590,000–received payment from the licensee.

Monthly during the term of the license agreement:

Debit of account 91/2 “Other expenses”, Credit of account 05 “Amortization of intangible assets”–8334 rub. - depreciation on the trademark;

Debit of account 98/1 "Income received on account of future periods", Credit of account 91/1 "Other income"–RUB 20,833 ((590000-90000) : 2: 12)–reflected income under a license agreement.

Analytical accounting for sub-account 98/1 "Income received on account of future periods" is maintained for each type of income.

Account 98/2 reflects information on the value of valuables received by the organization free of charge. Assets received free of charge (including under a donation agreement) are accepted for accounting at market value on the date of acceptance for accounting, which must be documented or confirmed by an expert examination. The following is recorded in the account:

Debit of accounts 08 “Investments in non-current assets”, 10 “Materials”, etc., Credit of account 98/2 “Grant-free receipts”.

Since these assets are accounted for as part of the organization's other income, their write-off in accounting is made out as follows:

Debit of account 98/2 "Gift-free receipts", Credit of account 91/1 "Other income".

Thus, account 98/2 "Grants" in accordance with the current methodology accounting is necessary to reflect the value of assets received free of charge until they are recognized as income of the organization.

Example:

Trade organization LLC "Products" received free of charge from the founder - legal entity cargo storage container. In the accounting of the transferring party, this item of property, plant and equipment is fully depreciated.

The market value of the container is 960,000 rubles. In accounting, depreciation is charged on fixed assets linear way(method). Based on the degree of deterioration of the container, it is supposed to be used for five years to equip a trading place on the market.

In the accounting department of the organization, the gratuitous receipt of the container will be reflected in the accounts.

During the period of receiving the property and putting it into operation:

Debit of account 08 "Investments in non-current assets", Credit of account 98/2 "Grant-free receipts"–RUB 960,000–reflects the market value of the container received from the founder;

Debit of account 01 “Fixed assets”, Credit of account 08 “Investments in non-current assets”–RUB 960,000 – the container is accounted for as part of fixed assets.

Monthly during the depreciation period:

Debit of account 44 "Expenses for sale", Credit of account 02 "Depreciation of fixed assets"–16 000 rub. (960000: 5 x 1/12)–depreciation charged on the object;

Debit of account 98/2 “Gift-free receipts” Credit of account 91/1 “Other income”–16 000 rub.–the corresponding part of deferred income is written off.

Analytical accounting for sub-account 98/2 “Gift-free receipts” is maintained for each free receipt of valuables.

Sub-account 98/3 “Upcoming indebtedness for shortages identified in previous years” takes into account the movement of upcoming indebtedness for shortages identified in the reporting period for previous years.

On the credit of account 98/3, in correspondence with account 94 “Deficiencies and losses from damage to valuables”, the amounts of shortages of valuables identified in previous reporting periods (before the reporting year), recognized by the guilty persons, or the amounts awarded for recovery on them by the court are reflected. At the same time, account 94 “Shortages and losses from damage to valuables” is credited to these amounts in correspondence with account 73/2 “Calculations for compensation for material damage”.

As the debt for shortages is paid off, account 73/2 “Calculations for compensation of material damage” is credited in correspondence with cash accounts, while simultaneously reflecting the amounts received on the credit of account 91/1 “Other income” and the debit of account 98/3.

Example:

In the reporting period, the organization attributed to the settlements with the employee I.I. Ivanov, by a court verdict, the amount of damage caused by this employee in previous years as a result of unreasonable execution of documents for write-off into production and theft of materials in the amount of 8,000 rubles.

The repayment of this debt is made in the manner prescribed by the court,–500 rubles each monthly by deduction from wages (the employee continues to work in this organization).

In the accounting of the organization, the shortage identified in the reporting period for previous years and which is the result of theft is reflected in the following entries:

Debit of account 94 “Shortages and losses from damage to valuables”, Credit of account 98/3 “Upcoming receipts of debts for shortages identified in previous years”–8000 rub.–reflects the value of materials stolen in previous years;

–8000 rub.–reflects the employee's debt for damages;

Debit of account 70 “Settlements with personnel for remuneration”, Credit of account 73/2 “Calculations for compensation of material damage”–500 rub.–Monthly deductions were made from wages to pay off debts for damages;

Debit of account 98/3 “Upcoming receipts of debts for shortages identified in previous years”, Credit of account 91/1 “Other income”–500 rub. – other income is recognized on a monthly basis as the debt of I.I. Ivanov.

If an amount exceeding the book value of the lost valuables is recovered from the guilty person, then this difference is reflected on account 98/4 “The difference between the amount to be recovered from the guilty persons and the book value for missing valuables”:

The debit of account 73/2 “Calculations for compensation of material damage”, Credit of account 98/4 “The difference between the amount to be recovered from the guilty persons and the book value for shortages of valuables” - the difference between the amount to be recovered and the book value of the property is reflected.

As the guilty person repays his debt, the amount recorded on account 98/4 is written off to the credit of account 91/1 “Other income”.

Example:

Produkty LLC sells flour in bulk. Before compiling annual accounts an inventory was carried out in the organization, as a result of which a shortage of 200 kg of premium flour at a price of 27.5 rubles was discovered. per 1 kg and excess flour of the 1st grade in the amount of 150 kg at a price of 23.2 rubles. for 1 kg. The materially responsible person is guilty of regrading - the storekeeper Petrova I.S.

By decision of the head, the organization carried out a set-off of the shortage of premium flour with excess flour of grade I in the amount of 150 kg.

When offsetting the shortage with surpluses for sorting, the cost of the missing flour exceeded the cost of the flour that was in surplus by 645 rubles. (150 kg x (27.5 RUB/kg - 23.2 RUB/kg)). Since the storekeeper, who does not deny his guilt, is the culprit of the resulting sorting, this difference is attributed to him. In addition, after the offset in the accounting of the organization, there is still a shortage of 50 kg of premium flour, the book value of which is 1375 rubles. (50 kg x 27.5 RUB/kg).

After the offset, the amount of shortage for premium flour reflected on account 94 “Shortages and losses from damage to valuables” amounted to 2020 rubles. (645 rubles + 1375 rubles).

Let us assume that the market price of premium flour on the day of the damage was 28.6 rubles/kg. The difference between the book value of premium flour and its market price is 220 rubles. (200 kg x (28.6 RUB/kg - 27.5 RUB/kg)).

In the accounting of the organization, operations are reflected as follows:

Debit of account 94 “Shortages and losses from damage to valuables”, Credit of account 41 “Goods”, sub-account “Flour of the highest grade”–5500 rub. (27.5 rub/kg x 200 kg)– reflected the shortage of 200 kg of flour of the highest grade;

Debit of account 41 “Goods”, sub-account “Flour of the 1st grade”, Credit of account 94 “Shortages and losses from damage to valuables”–3480 rub. (23.2 rub/kg x 150 kg)–the surplus of flour of the I grade is reflected;

Debit of account 41 “Goods”, sub-account “Flour of the highest grade”, Credit of account 41 “Goods”, sub-account “Flour of the first grade”–3480 rub.–the shortage of flour of the highest grade was offset by the surplus of flour of the first grade;

Debit of account 73/2 “Calculations for compensation of material damage”, Credit of account 94 “Shortages and losses from damage to valuables”–2020 rub.–the amount of the shortage is attributed to the guilty person;

Debit of account 73/2 “Calculations for compensation of material damage”, Credit of account 98/4 “Difference between the amount to be recovered from the perpetrators and the book value for shortages of valuables”–220 rub.–the difference between the market price of flour and its book value is attributed to the guilty person;

Debit account 50 "Cashier" Credit account 73/2 "Calculations for compensation for material damage" - 2240 rubles. (2020 RUB + 220 RUB)–the debt for the shortage was entered into the cash desk of the organization;

Debit account 98/4 "The difference between the amount to be recovered from the perpetrators and the balance sheet value for shortages of valuables", Credit account 91/1 "Other income"– 220 rub. - the difference between the book value of flour and its market price is reflected in the composition of other income of the organization.

There is no concept of "deferred income" in tax accounting. The procedure for recognizing all income is determined by Art. 271 (with the accrual method) and 273 (with the cash method) of the Tax Code of the Russian Federation.

So, for example, income in the form of gratuitously received property is recognized as part of non-operating income in full at the time of actual receipt of property or in general are not reflected in tax accounting (if these incomes are subject to any benefits).

The amounts of compensation for losses (damage) are recognized as income under the accrual method - on the date of recognition by the debtor or on the date of entry into force of the court decision, under the cash method - on the date of their actual receipt.

The costs already incurred by the organization, but related to future periods (provided that the period of their write-off does not exceed 12 months), are recorded in accounting on the active budgetary distribution account 97 “Deferred expenses”. For example, these include: expenses associated with mining and preparatory work; preparatory work for production due to their seasonal nature; development of new production facilities, installations and units; land reclamation and implementation of other environmental measures; uneven repair of fixed assets during the year (when the organization does not create an appropriate reserve or fund), etc.

Analytical accounting on account 97 "Deferred expenses" is organized by types of expenses.

Accounting for deferred expenses is carried out on the debit of account 97 “Deferred expenses” from the credit of the corresponding current accounts (60 “Settlements with suppliers and contractors”, 69 “Settlements for social insurance and security”, 70 “Settlements with personnel for wages”, 71 “Settlements with accountable persons”, 79 “Intra-company settlements”, etc.).

On a monthly basis or at other times recorded on account 97 “Deferred expenses”, expenses are written off to the debit of accounts 20 “Main production”, 23 “Auxiliary production”, 25 “General production expenses”, 26 “General expenses”, 44 “Sale expenses” and etc.

The timing of the write-off of deferred expenses, as well as the corresponding costs and other sources to which these expenses are written off, are determined by the organization itself.

The balance of account 97 "Expenses of future periods" is only debit and shows the amount of expenses of future periods to be written off evenly in the following reporting periods, according to calculations made at the time of the occurrence of expenses.

Here are some examples of assets that can be deferred.

Today, few people use accounting program accounting. After installing the program on a computer, the cost of its acquisition is reflected as deferred expenses. After all, the absence of exclusive rights does not allow taking the program into account as part of intangible assets. When to recognize deferred expenses as current expenses to reduce income, if in license agreement the period of use of the program is not specified, the organization decides for itself.

As an option, the following accounting scheme can be proposed. For many programs, the cost of monthly maintenance is known. It is reflected in the price list for software update services. So you can determine the period of possible use until the program is completely updated, based on the cost of monthly maintenance (cost software product divided by the cost of the monthly update).

The same can be said about the costs of acquiring a legal reference database (in particular, "ConsultantPlus").

Expenses in the absence of activities. For example, an organization conducts seasonal work for several months of the year. In the remaining months, although the organization continues to incur various expenses (depreciation of fixed assets, general running costs), activity is completely absent. Recognizing expenses as current and reflecting losses is incorrect, since these expenses are related to the receipt of income in the future. Therefore, they should be capitalized on account 97 “Deferred expenses”, and when the activity begins, write them off to the cost price during the business season in the manner provided for by the accounting policy.

One more example. Client-developer who implements investment project By capital construction object, carries certain expenses(for the maintenance of the administrative and managerial apparatus, consulting and auditing services, communication services, transport costs) directly related to the upcoming construction, but for this moment the estimate for construction has not even been approved yet, let alone the start of construction. These expenses cannot be recognized as current, because they obviously form the value of a certain asset (construction object) and are associated with future income. Then, in accounting, you should first accumulate them on account 97 “Deferred expenses”.

Costs for acquiring the right to lease land plot. It would be wrong to recognize them as current. After all, the organization can receive income in the future, for example, by assigning these rights (roughly speaking, by selling this asset).

It is a well-established practice to record as part of deferred expenses the amounts of vacation pay paid in the current month, but due for vacation days in the next month, when the vacation falls on different months. For example, in the current month, the employee goes on vacation at the end of this month and the beginning of the next. Three days before the vacation, the organization is obliged to pay him vacation pay in full. That part of the vacation pay that falls on vacation days of the reporting month, the organization includes in current expenses, and the rest is taken into account on account 97 “Deferred expenses” and recognizes it as current expenses only in the next month.

It is correct that the company does not take into account the next month's vacation pay as an advance, because it pays them at a strictly defined time for the year already worked (or other hours worked). But whether it makes sense to recognize them as deferred expenses, let the organization decide for itself. First, it is a stretch to recognize vacation pay as an asset. After all, the company will never return them (unless it itself recalls the employee from vacation). Secondly, while on vacation, the employee does not generate income, i.e. the connection of these expenses in the form of vacation pay with the income of the next month, in general, cannot be traced. Thirdly, it does not make much sense to stretch such insignificant expenses for two months. Therefore, you can apply the principle of rational accounting and write off the entire amount of vacation pay (and current month, and the next) for the expenses of the current reporting month.

Another type of cost recognized by many as deferred expenses is the cost of repairs to fixed assets completed at the beginning of the year. Organizations are trying to stretch them over several reporting periods so as not to recognize at a time a large amount in current period expenses. But after all, especially for these purposes (uniform attribution upcoming expenses the cost of production (works, services)) provides for the creation of a reserve for the upcoming repair of fixed assets. And it is more correct to recognize the costs of capital, expensive repairs through the reserve. And if the reserve has not been created, then write off the costs at a time as a current expense.

Example:

The organization-licensee carried out on its own modification of a computer program, non-exclusive rights to which were obtained by it under a license agreement. The term of use of the program is not established by the contract. Modification (which is allowed by the terms of the license agreement) was carried out in the month of obtaining non-exclusive rights.

The modification costs consist of the wages of employees (10,000 rubles) and the amount of insurance premiums accrued on wages (1,430 rubles). The organization expects to use the program for three years.

The cost of modifying a computer program in the organization's accounting is subject to reflection.

In the month of program modification:

Debit of account 23 “Auxiliary production”, Credit of accounts 69 “Settlements for social insurance and security”, 70 “Settlements with personnel for wages”–RUB 11,430–reflects the costs of modifying the computer program;

Debit account 97 "Deferred expenses", Credit account 23 "Auxiliary production"–RUB 11,430–the costs of modifying the computer program are included in deferred expenses;

–RUB 317.5 (11430:36)–part of the cost of modifying the program was written off.

Monthly for the next 35 months:

Debit of account 20 “Main production”, Credit of account 97 “Deferred expenses”–RUB 317.5–the corresponding part of expenses of the future periods is written off.

Future expenses- these are the costs incurred by the organization in the previous and / or reporting periods, but subject to inclusion in the cost of products (works, services) in subsequent periods of the organization's activities.

Dt 94 Kt 98-3 - reflects the amount of shortages of values ​​\u200b\u200bfound by the guilty persons or awarded for collection by the court at the same time.

Dt 73-2 Kt 94 - cost material assets refers to the guilty party.

Dt 70 Kt 73-2 - the amount of the shortage was deducted from the wages of the guilty person.

Dt 50, 51 Kt 73-2 - the amount of the shortage is paid to the cashier or to the current account.

As the debt for shortfalls is repaid, the amounts received are taken into account in other income as profit of previous years, identified in reporting year- Dt 98-3 Kt 91-1.

Analytical accounting for subaccount 3 is maintained for each type of loss and shortage from damage to valuables.

Sub-account 4 takes into account the difference between the amount recovered from the perpetrators for the missing material and other values ​​and the value at which they are listed on the balance sheet of the organization.

This difference arises between the cost of missing valuables, assigned to sub-account 73-2 “Calculations for compensation for material damage”, and their value reflected on account 94 “Shortages and losses from damage to valuables”, since the debit of account 94 takes into account:

• for missing or completely damaged inventory items - their actual cost;
• for missing or completely damaged fixed assets - their residual value;
• for partially damaged material assets - the amount of determined losses.

The shortfall is written off to the guilty person:

Dt 73-2 Kt 94 - for the accounting value of the missing values;

Dt 73-2 Kt 98-4 - for the amount of the difference between market value and discount price;

Dt 50.70 Kt 73-2 at the same time Dt 98-4 Kt 91-1 - compensation for the shortage by the guilty person in the amount of the difference.

Analytical accounting for subaccount 4 is maintained for each type of loss and shortage from damage to valuables and for each guilty employee.

Register synthetic accounting- journal-order No. 15.

When an organization uses an automated form of accounting using the 1C: Enterprise software product, the registers of synthetic accounting are account turnovers 98 ( main book), analysis of score 98, turnover balance sheet etc. The registers of analytical accounting are the balance sheet for account 98, analysis of account 98 for subconto, turnover between subconto, account card 98, account card 98 for subconto, etc.

important role in shaping financial result The company's activities are played by expenses and deferred income. The concept of deferred expenses includes the costs used in the present reporting time, but the cost of goods, works or services will be reflected in the following periods of the company's activity.

Deferred income - an increase in material and monetary savings due to the receipt of assets or the repayment of debt. These economic and production operations are carried out on different accounting accounts: the 97th “Deferred expenses”, the 98th “Deferred income”.

Actuality of account 97

In the order of the Ministry of Finance of Russia dated December 24, 2010 No. 186n, amendments were made to the use of account 97 “Deferred expenses” in accounting, the use of the account is considered optional. When administering entrepreneurial activity, quite often, some expenses of the company can be distributed in the cost of production in stages.

The current PBU allows for a uniform distribution of costs, and this is why it is necessary to take into account accounting operations on account 97. Chief Accountant independently decides on the need to maintain an account. 97. In the Regulation on accounting policy it is necessary to register this point of accounting of the enterprise.

Future expenses include:

• Preliminary work on the production process of a seasonal nature;
• Learning new production operations, equipment and devices;
• OS repair throughout current year(unless a reserve is planned);
• Payment for services for mandatory certification of products;
• Purchasing a license, etc.

The debit of the active account 97 keeps records of the RBP, corresponding in Kt with accounts of a material and settlement nature: 10.50.51.70.69.76. At the end of the month or any other reporting period from account 97, these expenses are written off to Dt accounts 20,23,25,26,44.

RBP accounting

Example RBP accounting: an organization for entrepreneurial activities acquired a license in the amount of 51,300 rubles. The license is issued for 5 years; 51300/60 (months) = 855 rubles Accounting for the cost of obtaining a license is reflected in the following entries:

RBP, indirectly or directly, are related to the future income of the enterprise. When allocating such costs, the accountant needs a clear justification for their connection with future income. Otherwise, it is better to take into account the costs as ordinary production costs in the reporting periods.

What you need to know: when compiling balance sheet RBP used in one reporting period, but the entire amount is distributed in several, are reflected in one of the lines of the balance sheet asset: 1110,1150,1210,1260.

Advance, not deferred expenses

When determining the costs of production, you need to remember a clear distribution of these costs. There are expenses that are not included in the 97, they are advances:

1. R&D spending;
2. Subscription to printed publications;
3. Payments related to rent.

Accounting for deferred income

Deferred income is considered receipts that are formed on account 98 "Deferred income". They are characterized by the following operations:

• Incomes received at the expense of subsequent stages of time (sub-account 98.1). For example: payment for renting an apartment, payment for cargo transportation, for passenger transportation on long-term tickets, etc.

Accounting for operations on subaccount 98.1 is accompanied by the following postings:

Dt76 Kt98.1 - rent has been accrued;

Dt98.1 Kt91.1 - financial result;

• Receipt in gratuitous use (subaccount 98.2). These include received values, except for cash. Related wiring:

Dt 08,10,41 Kt98.2 - posting of material assets;

• Receipts on shortages for previous years (sub-account 98.3). This sub-account keeps records of receipts on debts in the reporting period for shortages for previous years, the accountant makes the following entries:

Dt94 Kt98.3 - a shortage was determined;

Dt76 Kt94 - write-off to the employee responsible for the shortage;

Dt98.3 Kt91.1 - an increase in the amount of income that is not related to ordinary species activities;

• The difference in the amount to be recovered from the guilty employees and the book value for shortages of material assets (sub-account 98.4).

Dt98.4 Kt91.1 - acceptance into the company's income of an amount in excess of the detected shortage;

Dt73.2 Kt98.4 - identification of the guilty employees found shortages of inventory items.

You need to know this: the balance line "Deferred income" and the liability line "Retained earnings" closely interact with each other, forming an increase in profit that is owed to the owner of the enterprise.

Inventory of income and expenses of future periods

Created inventory commission when checking income and expenses of future periods, examines the reliability primary documents included in business transactions.

The result of the RBP inventory is the filling out of form No. INV-11 “Inventory Act for Future Periods”, which reflects the total amount of costs used during the reporting period, with the residual amount for subsequent reporting periods. Drawing up an act - in 2 copies: the first remains in the accounting department, the second - in the commission.

These expenses and incomes must be documented and have economic justification. A clear distinction is needed between BPO and recurrent costs. Tax office relies on these arguments to recognize the correctness of accounting for expenses and income.

Expenses incurred by a trade organization in the reporting (tax) period are taken into account when calculating the tax base for income tax within a certain period.

Deferred expenses are expenses incurred by the trade organization in the reporting period, but related to the following reporting periods. The procedure for writing off deferred expenses is established by the organization independently and is fixed in its accounting policy, the most common:

1) uniform write-off of expenses during the period to which they relate;

2) writing off expenses in proportion to the volume of production. To reflect these expenses, account 97 “Deferred expenses” is provided.

Merchants often find it difficult to determine whether the transfer of money is a prepaid expense or an advance payment.

If the period during which a trading organization in accounting writes off expenses of future periods to expenses of the current period is established in an agreement with a counterparty or in another document of title, then when calculating income tax, an organization can take into account these expenses within due date. If the deadline is set by the internal documents of the organization (order, order of the head), then the expenses are recognized in full in the period of their implementation. However, the norms of 25 of the Tax Code of the Russian Federation, relating to expenses that can be qualified as deferred expenses, are fuzzy and vague, which is why trade organizations often take the opposite position.

Advance payment, advances for acquired material and production assets, works and services are not deferred expenses. The prepayment is credited to the settlement accounts until the service (right) is received. The receipt of a service (right) must be confirmed by primary documents (acts). In addition, the supplier must issue an invoice to the buyer within 5 days after shipment (transfer). Only services (obtained rights) already consumed by the taxpayer can be recognized as deferred expenses, i.e. the service has already been consumed, the result of the work has been received, the right has been transferred to the organization, other expenses have been incurred, but due to the fact that the result of these actions will be valid in in the future, over several periods, the cost of them should be recognized as deferred expenses.

Expenses of a trade organization related to the acquisition of a license are accounted for on account 97 “Deferred expenses” and are included in accounting as the cost of products (works, services) during the validity period of the license for the right to engage in any type of activity.

When forming the tax base for income tax, the period for consumption by a trade organization of expenses that should not be treated as expenses at a time can be determined on the basis of contracts or other documents containing information about the period during which the expenses incurred are used.

The trade organization must also reflect the decision to create a reserve for vacation pay and the procedure for crediting funds to it in the accounting policy.

In the event that the actual amount of expenses for the payment of vacations exceeds the amount of the created reserve, the costs can be taken into account on account 97 “Deferred expenses” with subsequent write-off to the debit of account 96 “Reserves for future expenses”, which will ensure uniform inclusion of vacation expenses in the organization’s expenses:

Debit account 97 "Deferred expenses",

Credit of account 70 "Settlements with personnel for wages" (69 "Calculations on taxes and fees" sub-account "Calculations for social insurance").

At the end of the year, expenses incurred in excess of the allowable reserve are written off to expense accounts. If at the end of the year the reserve is not fully used, the legislation allows the organization:

1) carry over the balance to the next year;

Debit of account 20 “Main production” (44 “Sales expenses”),

Credit of account 96 "Reserves for future expenses".

The creation of a reserve, the procedure for the formation of a reserve fund for vacation pay is set out in Art. 324.1 of the Tax Code of the Russian Federation. Therefore, a trade organization that decides to create a reserve must:

1) reflect in the accounting policy the method of reservation adopted by it;

2) determine the maximum amount of deductions;

3) set the monthly percentage of deductions to the reserve. The monthly percentage of deductions to the reserve is determined as the ratio of the estimated annual amount of expenses for paying holidays to the estimated annual amount of expenses for wages (clause 1, article 324.1 of the Tax Code of the Russian Federation). The result is multiplied by 100%.

The amount of planned vacation pay is not taken into account when calculating the estimated annual size labor costs.

The estimate is compiled on the basis of primary documents (regulations on wages, staffing, vacation schedule). Therefore, in order to avoid possible claims, all estimates must be associated with these documents. Then the amount of monthly deductions to the reserve is determined by the formula:

where Rm - the amount of monthly deductions;

FOTm - actual labor costs for the month;

ESN - single social tax and contributions to mandatory pension insurance accrued to the wage fund;

P% - monthly percentage of deductions to the reserve.

The amount of monthly deductions to the reserve calculated in this way is included in the cost of wages in accordance with paragraph 24 of Art. 255 of the Tax Code of the Russian Federation.

Based on paragraph 2 of Art. 324.1 of the Tax Code of the Russian Federation, the accruals made to the reserve must be attributed to the same accounts that are used to account for the cost of wages for the relevant categories of employees. For example, if wage employee is included in direct expenses, then the amount of deductions to the reserve from his salary must also be taken into account on the same account.

The procedure for calculating the maximum amount of deductions should limit the upper limit of deductions to the reserve for vacation pay for the tax period. Therefore, it is very important to predict this indicator as accurately as possible so that during the year the reserve accrued for actual wages in accordance with the calculated standard does not exceed the limit.

The maximum amount of deductions to the reserve can be calculated in the following way: to the estimated amount of labor costs for the year (excluding the cost of vacation pay), the UST is added, which must be paid from this amount, the result is divided by the average number of calendar days per year.

However, when calculating, it should be taken into account that, in accordance with the Labor Code of the Russian Federation certain categories employees may be granted annual basic paid leave lasting more than 28 calendar days. For example, employees under the age of 18 must be on vacation for 31 calendar days (Article 267 of the Labor Code of the Russian Federation), disabled people - at least 30 days (Article 23 federal law No. 181-FZ of November 24, 1995).

The rules for creating a reserve in tax accounting are more strictly regulated, which is why, in order to avoid discrepancies between accounting and tax accounting, you need to create a reserve for vacation pay for accounting purposes in the manner established for tax accounting.

The next type of cost is the cost associated with the acquisition computer programs, which, in accordance with paragraph 5 of PBU 10/99 “Expenses of the organization”, relate to expenses for ordinary activities. Paragraphs 18, 19 of PBU 10/99 “Expenses of the organization” provide that expenses are recognized in the reporting period when they occurred, regardless of the time of actual payment of funds and other form of implementation (paragraphs 18, 19 of PBU 10/99 “Expenses organizations"). Since in this case they give rise to income over several reporting periods, and the relationship between income and expenses cannot be clearly determined, expenses are reasonably allocated between reporting periods. Based on clause 65 of the Accounting Regulations, the costs incurred in the reporting period, but related to the following reporting periods, are reflected in accounting as deferred expenses and written off in the manner established by the organization (for example, evenly) during the period, to which they refer.

The period of use of the program can be established in the contract or by order of the head of the trade organization, if nothing is said about this in the contract.

The trade organization entered into a contract for settlement and cash services using the "Client - Bank" system for a period of 1 year. On the same day, the bank software, and from the settlement account of the trading organization without acceptance he debited 2000 rubles, and on March 30 he wrote off another 1500 rubles. - the amount of the monthly fee for its services. Let's say a trade organization decides not to take into account the cost of installing the "Client - Bank" system in the tax base, but the cost of its maintenance undoubtedly includes expenses. The contract is concluded for a year, so the costs of installing the "Client - bank" can be attributed to the whole year and gradually written off equal shares. Its entire cost must be reflected on account 97 “Deferred expenses”, and at the end of March 1/12, equal to 167 rubles. (2000 rubles / 12 months), write down on account 91 “Other income and expenses” sub-account 2 “Other expenses”.

All expenses classified in the accounting policy of the trading organization as indirect, in the absence of revenue, will form a loss for the reporting year. The organization has the right to transfer this loss to the future in the manner prescribed by Art. 283 of the Tax Code of the Russian Federation. Direct costs can only be recognized in the period when finished products (goods, works, services) are sold.

For example, a newly created organization that does not receive income from sales, but has incurred costs for stationery, postage, legal and notary services, may show a loss in the income tax return (the trade organization has no obligation to defer recognition of indirect expenses to a later period ).

The new organization does not operate and does not receive income. At the same time, she performs preparatory work: makes repairs to the office, buys the necessary equipment. Can the organization in this case include these costs in the cost when calculating income tax? The Ministry of Finance of Russia in a letter dated October 13, 2006 No. 03-03-04/1/691 answered this question in the negative.

The norm of paragraph 1 of Art. 252 of the Tax Code of the Russian Federation establishes that when calculating income tax, only those expenses that are needed to generate income can be taken into account, and if there is none, then there can be no costs.

However, one should not unconditionally agree with such a rather controversial opinion of the Ministry of Finance, if a trade organization incurs costs, expecting to receive revenue in the future, they can be included in expenses by increasing the tax cost.

In accordance with the fact that changes have been made to paragraph 1 of Art. 256 of the Tax Code of the Russian Federation (new subclause 19.1), since 2006, an innovation is the abolition of the established art. 238 of the Tax Code of the Russian Federation restrictions on the transfer of amounts of losses to the future: earlier (clause 2 of article 238 of the Tax Code of the Russian Federation) the organization had the right to reduce in the reporting (tax) period tax base(profit) in the amount of the existing loss formed in previous periods, but not more than 30% of the tax base. Since 2006 this percentage has been increased to 50%. Thus, the organization has the right to reduce the tax base by the amount of losses in full from 2007.

Therefore, if you consider all costs as deferred expenses, and after the sales organization receives revenue, they can be written off.

Another option for expenses: if a trade organization has vehicles on its balance sheet, and expenses for compulsory insurance auto civil liability owners Vehicle must be carried out annually, then these expenses are recognized in the reporting period in which they occurred, regardless of the time of the actual payment of funds, therefore, clause 19 of PBU 10/99 "Expenses of the organization" prescribes when forming the financial result in the income statement reasonable distribution of such expenses between reporting periods.

The OSAGO agreement extends for several months (for example, for a year). Therefore, insurance costs should be recorded on account 97 “Deferred expenses” and debited monthly in equal installments during the term of the contract.

Deferred income is recognized as income that was received in the reporting period, but related to the next reporting periods, and account 98 “Deferred income” is provided to reflect such transactions.

Chapter 25 of the Tax Code of the Russian Federation recognizes income from the lease of property either as proceeds from the sale of services or as other income (clause 4 of article 250 of the Tax Code of the Russian Federation). However, unlike PBU 9/99 “Income of the organization”, Ch. 25 of the Tax Code of the Russian Federation establishes a criterion: revenue arises from the delivery of objects for rent on a systematic basis (subclause 1, clause 1, article 265 of the Tax Code of the Russian Federation).

In practice, there are other types of income and expenses recognized in accounting as income and expenses of future periods. Expenses are, for example, expenses for insurance, for the payment of certain taxes, different kinds fees (registration, for registration of various rights), etc.

Income can include, for example, future receipts of debts for shortages identified in previous years, the difference between the amount to be recovered from the perpetrators and the book value of shortages of valuables.

When tax accounting for these incomes and expenses, one should be guided by the current legislation and general principles its application.