Types of expenses for ordinary activities. Composition and grouping of expenses by ordinary activities Ordinary activities include

Organizational expenses

1. The concept of the costs of the organization for the production of products

2. Classification of expenses (costs)

3. Composition of costs grouped by economic elements (independently)

4. Planning costs for production and sales of products

5. Construction and installation costs, their composition and structure

6. Features of calculating the cost of production in agriculture

7. Factors affecting the cost of production

The concept of the costs of the organization for the production of products

In the process of economic activity, enterprises and organizations incur expenses related to: - capital investments of an industrial and non-productive nature;

Production and sale of products (works, services);

The main part of the expenses of organizations falls on the production and sale of products (works, services), i.e. they are related to the main activity of the legal entity. ( The principle of organizing finance .) In this regard, the normative documents provide a definition of the costs of production of products (works, services), i.e. What is meant by expenses?

organization expenses a decrease in economic benefits is recognized as a result of the disposal of assets (cash, other property) and (or) the emergence of liabilities, leading to a decrease in the capital of this organization, with the exception of a decrease in contributions by decision of the participants (property owners).

However, not all expenses incurred by the organization are such. In particular, do not relate to the expenses of the organization for the production of products, the costs associated with with the implementation of capital and financial investments and non-production costs, namely the costs of:

For the acquisition or creation of non-current assets (fixed assets, construction in progress, intangible assets, etc.);

For the acquisition of JSC shares and other securities not for the purpose of resale;

Under commission agreements, agency and other similar agreements in favor of the committent, principal, etc.;

In the order of advance payment for inventories and other valuables, works, services;

In the form of advances, a deposit in payment for inventories and other valuables, works, services;

In the form of funds used to repay a loan, a loan received by an organization (without repayment of interest on them).

This disposal of assets is referred to as payment.

The expenses of the organization, depending on their nature, conditions of implementation and activities of the organization, are divided into:

expenses for ordinary activities;

other expenses, which, in turn, are divided into:

Operating expenses;

non-operating expenses;

Extraordinary expenses.

Expenses for ordinary activities

Expenses for ordinary activities are expenses associated with the manufacture and sale of products, the performance of work and the provision of services, as well as the acquisition and sale of goods.

In organizations whose subject of activity is the provision for a fee for temporary use of their assets under a lease agreement and rights arising from patents for inventions, industrial designs and other types of intellectual property, as well as participation in the authorized capital of other organizations, the expenses incurred are considered expenses for ordinary activities, the implementation of which is associated with the listed activities. And vice versa, if it is not the subject of the main activity of the organization, then such expenses are related to operating expenses.

Expenses for ordinary activities are also considered to be the reimbursement of the cost of fixed assets, intangible assets and other depreciable assets carried out in the form of depreciation deductions.

Expenses for ordinary activities are formed from:

expenses for the purchase of raw materials, materials, goods and other inventories;

expenses for processing (updating) inventories for the production of products, performance of work and provision of services;

expenses for the sale of products (works, services) and goods;

expenses for the maintenance and operation of fixed assets and other non-current assets, as well as for maintaining them in good condition, commercial expenses, management expenses, etc.

other expenses

Operating expenses are:

expenses associated with the provision for a fee for temporary use (temporary possession and use) of the organization's assets;

costs associated with the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property;

expenses associated with participation in the authorized capital of other organizations;

expenses associated with the sale, disposal and other write-off of fixed assets and other assets other than cash (except for foreign currency), goods, products;

interest paid by the organization for providing it with the use of funds (credits, loans);

expenses related to payment for services rendered by credit institutions;

deductions to estimated reserves created in accordance with accounting rules (reserves for doubtful debts, for the depreciation of investments in securities, etc.), as well as reserves created in connection with the recognition of contingent facts of economic activity;

other operating expenses.

Non-operating expenses are:

fines, penalties, forfeits 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 to collect;

the amount of depreciation of assets;

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.

Included in emergency expenses expenses arising as a consequence of emergency circumstances of economic activity (natural disaster, fire, accident, nationalization of property, etc.) are reflected.

It follows from the foregoing that production costs are costs associated with the use of fixed assets, raw materials, materials, fuel, energy, labor, etc. in the production process. The total cost of production of products (works, services), expressed in cost form, forms the cost of production. Allocate - production, commercial and full cost.

From all of the above, we can draw separate conclusions, namely: The cost of production - expressed in monetary terms, the cost of its production and sale. In a market economy, the cost of production is the most important indicator of the production and economic activities of organizations. The calculation of this indicator is necessary for:

Evaluation of the implementation of the plan for this indicator and its dynamics;

Determining the profitability of production and certain types of products;

Implementation of intra-production cost accounting;

Identification of reserves to reduce the cost of production;

Determination of product prices;

Calculations of national income across the country;

Calculation of the economic efficiency of the introduction of new equipment, technology, organizational and technical measures;

Justification of the decision on the production of new types of products and the removal from production of obsolete ones.

Cost classification

The costs of production and sale of products are heterogeneous in composition, economic purpose and role in the production and sale of products. Therefore, when calculating the cost of production, scientifically based (correct) grouping of costs according to various criteria (principles) is important.

One of the basic principles of organizing planning and cost accounting is the grouping of the same production costs in two directions:

1. by economic elements of costs;

2. by items of expenditure - items of calculation.

Cost elements:

1. material costs (minus the cost of returnable waste);

2. labor costs;

3. deductions for social needs;

4. depreciation of fixed assets;

5. other expenses.

Costing articles:

1. raw materials and basic materials (net of returnable waste) at purchase prices (excluding

VAT), including commissions paid to supply and foreign economic organizations. Their cost includes customs duties, transportation costs, etc.;

2. returnable waste;

3. fuel and energy for technological purposes;

4. basic wages of production workers;

5. additional wages for production workers;

6. deductions for social needs;

7. expenses for the development of production;

8. expenses for the operation and maintenance of equipment;

9. overhead costs;

10. general business expenses;

11. losses from marriage;

12. other operating expenses

These elements form the production cost of production. Production cost + commercial expenses form the total cost of manufactured and sold products.

The first of the above groupings (by cost elements) is used in the preparation of production cost estimates, which allows you to directly link the plan (program) for the cost of production with the plan for production and sales of products, with the plan for labor and wages, the MTS plan and the financial plan.

Another grouping is used when compiling a cost estimate that allows you to determine: what does a unit of each type of product cost an enterprise, the cost of certain types of work and services.

In addition, the data of the noted grouping are used to develop measures to reduce the cost of production. It allows you to identify the impact on the cost of production of a number of factors:

Change in production volume;

Loss from marriage;

Downtime, etc.

In addition to the noted groupings, costs are classified according to other criteria. For example, - depending on the method of attributing costs to the cost of manufactured products (works, services) - they are divided into direct and indirect.

Direct costs- these are costs directly related to the production of individual products and related to their cost in a direct way.

Indirect costs- these are expenses that are associated with the organization and management of production and relate to the activities of the enterprise as a whole, i.e. they cannot be directly attributed to the cost of a particular type of product.

- in relation to the production process - for basic and overhead

Basic costs- these are expenses directly related to the performance of technological operations for the production of products - raw materials and basic materials, auxiliary materials, wages of production workers, depreciation, etc.

Overheads by their role in the production process, i.e. their essence, are similar to indirect costs, tk. they are connected with the organization, maintenance and management of production as a whole. They consist of general production and general business expenses.

These costs are distributed among individual types of products in proportion to direct costs or the basic wages of production workers.

It should be noted that in industries that produce homogeneous products (coal, oil, gas, electricity), all costs - basic and overhead - are included in the cost of production as direct costs.

And vice versa, in the oil refining, chemical, non-ferrous and some other industries, where several types of products are produced from one type of raw material, the main costs are distributed between individual types of products not by a direct method, but by an indirect one;

depending on participation in the production process - for production and non-production (commercial) expenses.

Production costs are the costs that are associated with the production of a particular type of product or its entire set.

Commercial costs are the costs associated with the sale of products.

- depending on the coverage of the plan - for planned and unplanned (marriage, sanctions, i.e. penalties, fines, etc.).

- depending on the calendar frequency - expenses are divided into current (expenses of raw materials, materials, fuel, etc.) and one-time (one-time), made less than once a month - expenses for the development of new types of products.

By In relation to the volume of production, costs are divided into conditionally fixed and variable.

Conditionally permanent- these are costs, the absolute value of which does not depend on the volume of production, i.e. it increases or decreases, their value remains practically unchanged, and the relative value of these costs per unit of output changes in the opposite pattern with respect to changes in the volume of production.

Conditionally fixed costs include rent, interest on a loan, insurance payments, depreciation, wages of company managers, etc. The amount of these costs may change under the influence of economic and political processes taking place in the country.

Variables- these are costs, the absolute value of which is directly dependent on the volume of production, and the relative value per unit of output remains unchanged. Variable costs include the cost of wages for production workers, payments for raw materials, materials, fuel and energy for production needs, etc.

Conditionally fixed and variable costs in the aggregate represent the costs of producing products (works, services).

Semi-fixed and variable costs are used primarily in determining the break-even point, i.e. zero profit margin.

In conclusion, we can say that the applied unified classification of costs in various sectors of the national economy ensures the comparability of production cost indicators for different periods of time, identical and interchangeable types of products from different enterprises.

Planning costs for production and sales of products

In domestic practice, all costs for the production and sale of products by many organizations are planned by cost elements.

Cost planning by elements is carried out by compiling cost estimates for the production and sale of products. The cost estimate for the production and sale of products is a planning document, which is a summary plan of all expenses of the organization for the upcoming period of production and financial activities. It determines the total amount of production costs by types of resources used, stages of production activity, levels of enterprise management, and other items of expenditure.

Depending on how correctly the costs of production and sale of products are determined, depend:

The amount of profit;

The level of profitability of production;

The amount of wages of workers and employees;

Compliance of calculated (planned) indicators with actual ones.

When drawing up a cost estimate, a number of planning and economic tasks are solved:

Various types of production costs are determined;

The basis for the development of selling prices is being formed;

Identifies a possible reduction in the cost of production and sale of products, etc.

In addition, cost estimates are important for calculating the volume of sales of products (sales volume), profit from the sale of products, normalization of working capital, assessment of material consumption, labor intensity, energy intensity of products, and other indicators.

In the process of developing cost estimates for production in domestic economic science and practice, three main methods are used:

1) estimated method - based on the calculation of costs throughout the organization according to all other sections of the plan;

2) consolidated method - by summing up the production estimates of individual shops, with the exception of internal turnover between them;

3) calculation method - based on planned calculations for the entire range of products, works and services with the decomposition of complex items into simple cost elements.

The estimated method is the most common in Russian industrial enterprises. Its application ensures close interconnection and bringing the complex plan into a single system of calculations. For example, a plan (program) for the cost of production with a plan for production and sales of products, with a plan for labor and wages, an MTS plan, etc. At the same time, all production costs for individual elements of the estimate are found according to the data of the corresponding sections of the annual plan.

With annual planning, cost estimates are compiled for the year with a quarterly breakdown.

An example of an annual cost estimate for the production and sale of products


Similar information.


INCOME ACCOUNTING INSTRUCTIONS
AND EXPENDITURE FOR COMMON TYPES
ACTIVITIES ON AUTOMOBILE
TRANSPORT

III. The composition of expenses for ordinary activities in the implementation of transportation by road (other works and services performed by road)

27. In accounting, the organization's expenses are recognized as a decrease in economic benefits as a result of the disposal of assets (cash, other property) and (or) the emergence of liabilities, leading to a decrease in the capital of this organization, with the exception of a decrease in contributions by decision of participants (property owners).

28. Reasonable and documented expenses (losses) incurred (incurred) by the organization in the reporting period are recognized as expenses of organizations.

29. Expenses are recognized as any costs, provided that they are made for the implementation of activities aimed at generating income.

30. To recognize the costs of an organization engaged in road transport (other works and services performed by road transport), the following conditions must be met as expenses:

  • reasonableness of costs;
  • documentary evidence of costs;
  • connection with income.

31. Reasonable expenses for transportation (other works and services performed by road transport) are understood as economic justified costs of all types of resources used for the implementation of road transport (other works and services performed by road transport), the assessment of which is expressed in monetary terms. At the same time, justified costs are costs that are documented and executed in accordance with the requirements of the law. Clause 1 of Article 9 (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 25.11.96, N 48, Art. 5369) establishes that "all business transactions carried out by an organization must be formalized with supporting documents."

32. Expenses of organizations engaged in transportation (works and services) by road transport in accordance with accounting requirements are divided into:

  • a) expenses for ordinary activities;
  • b) other expenses, including:
    • operating expenses;
    • non-operating expenses;
    • emergency expenses.

Expenses for ordinary activities

33. Expenses for ordinary activities for motor transport organizations are expenses directly related to the process of transportation of goods and passengers, the performance of other works and services of road transport (including those related to forwarding services).

34. Costs for ordinary activities in accounting include:

  • expenses associated with the acquisition of raw materials, materials, goods and other inventories;
  • expenses arising directly in the process of processing (updating) inventories for the purpose of performing work and providing services and selling them, as well as expenses that ensure the implementation of transportation (sales expenses, management expenses, etc.);
  • expenses associated with the performance of work, the provision of services, the acquisition and (or) sale of goods (works, services, property rights);
  • expenses for the maintenance and operation, repair and maintenance of fixed assets and other property, as well as for maintaining them in good (up-to-date) condition;
  • expenses for research and development;
  • expenses for compulsory and voluntary insurance;
  • other expenses related to ordinary activities.

Grouping expenses for ordinary activities by elements

35. To identify the actual expenditure in the production process of the organization of material, labor and financial resources, to determine the organization's need for these resources for the implementation of transportation by road, the performance of work (services) related to forwarding services, it is necessary to group by cost elements.

36. When forming expenses for ordinary types of activities of road transport, their grouping according to the following elements should be ensured:

  • a) material costs (minus the cost of returnable waste);
  • b) labor costs;
  • c) contributions for social needs;
  • d) depreciation;
  • e) other expenses.

Material costs

37. The following assets are accepted as material expenses:

  • used as materials, etc. when performing work, rendering services;
  • intended for sale;
  • used for the management needs of the organization.

38. Material, in particular, include the following costs:

  • for the purchase of raw materials and (or) materials used in the process of transportation (performance of work, provision of services) and (or) forming their basis or being a necessary component in the course of transportation (performance of work, provision of services);
  • for the purchase of materials used for production and economic needs (testing, control, maintenance, operation of fixed assets and other similar purposes);
  • for the purchase of tools, fixtures, inventory, instruments, laboratory equipment, overalls and other property that is not depreciable property. The cost of such property is included in the composition of material costs in full as it is put into operation;
  • for the purchase of components that are subject to installation, and (or) semi-finished products that are subject to additional processing in the organization;
  • for the purchase of works and services of an industrial nature performed by third-party organizations or individual entrepreneurs, as well as for the performance of these works (rendering of services) by structural divisions of the organization.
Production works and services include:
  • 1) performance of work, provision of services for the maintenance of fixed assets (including vehicles) and other similar works;
  • 2) transport services of structural divisions of the organization itself for the transportation of goods within the organization, in particular, the movement of materials, tools, parts, other types of goods from the central warehouse to the workshops;
  • payment for natural resources in the part attributable to expenses for ordinary activities (payment for works for land reclamation, payment for water taken by enterprises from water management systems within the established limits);
  • expenses associated with the maintenance and operation of fixed assets and other property for environmental purposes (including expenses associated with the maintenance and operation of treatment facilities, ash collectors, filters and other environmental facilities, expenses for the disposal of environmentally hazardous waste, expenses for the disposal of used spare parts and fuels and lubricants, payments for maximum permissible emissions (discharges) of pollutants into the environment and other similar expenses);
  • expenses for paying for the services of third-party organizations for the acceptance, storage and destruction of environmentally hazardous waste, wastewater treatment, rolling stock washing, and other similar expenses;
  • expenses for the purchase of fuel, water and energy of all types spent for technological purposes, production (including by the organization itself for production needs) of all types of energy, heating of buildings.

39. The cost of fuel shall reflect the cost of all types of fuel purchased from outside (gasoline, diesel fuel, fuel oil, gas, oil, coal, firewood, etc.) used for the operational needs of road transport.

40. Expenses for fuel for vehicles are included in the composition of material costs in expenses for ordinary activities within the limits approved by the Ministry of Transport of Russia, which is indicated in the accounting policy of the organization.

41. As part of the cost of all types of energy, the cost of all types of purchased energy (electrical, thermal, compressed air, cold, etc.) lighting and other economic needs of the enterprise, as well as for the transformation and transmission of purchased energy to the place of its consumption.

42. The cost of materials shall reflect the cost of all purchased materials (cleaning, lubricants, paints and varnishes, insulating, electrical, fastening materials, various mineral and organic oils), spare parts for the repair of rolling stock and other technical means and devices composition and other technical means, car tires.

43. Expenses for the restoration of wear and repair of automobile tires are included in the composition of material costs in expenses for ordinary activities within the limits approved by the Ministry of Transport of Russia, which is indicated in the accounting policy of the organization.

44. Material expenses also include the amount of repayment of wear and tear of special tools, special devices, special equipment and workwear issued free of charge.

45. Material expenses are accepted for accounting at the actual cost (the actual cost is determined based on).

46. ​​If the cost of returnable packaging accepted from a supplier with inventories is included in the price of these inventories, the cost of returnable packaging at the price of its possible use or sale is excluded from the total cost of their purchase. The cost of non-returnable containers and packaging accepted from the supplier with inventory items is included in the amount of expenses for their purchase.

The assignment of containers to returnable or non-returnable is determined by the terms of the agreement (contract) for the purchase of inventory items.

47. The following are equated to material expenses:

  • losses from shortage and (or) damage during storage and transportation of inventory items within the limits of natural loss, approved in the manner established by the Government of the Russian Federation;
  • technological losses during production and (or) transportation.

48. When determining the amount of material costs when writing off materials used in the performance of work, the provision of services, in accordance with the accounting policy adopted by the organization, one of the following methods for evaluating these materials is used:

  • method of valuation by the cost of a unit of reserves;
  • valuation method at the average cost;
  • first-in-time acquisitions (FIFO) valuation method;
  • method of valuation at the cost of the most recent acquisitions (LIFO).

Labor costs

49. Labor costs include:

  • any accruals to employees in cash and (or) in kind, incentive accruals and allowances, compensation accruals related to the mode of work or working conditions, bonuses and one-time incentive accruals, expenses associated with the maintenance of these employees, provided for by the norms of the legislation of the Russian Federation, labor contracts (contracts) and (or) collective agreements, as well as payments provided for by the Labor Code of the Russian Federation for time not worked at work (non-attendance);
  • amounts accrued at tariff rates, official salaries, piece rates or as a percentage of revenue in accordance with the forms and systems of remuneration adopted in the organization;
  • accruals of a stimulating nature, including bonuses for production results, allowances for tariff rates and salaries for professional skills, high achievements in work and other similar indicators;
  • accruals of an incentive and (or) compensatory nature related to the mode of work and working conditions, including allowances for tariff rates and salaries for night work, multi-shift work, for combining professions, expanding service areas, for working in heavy, harmful, especially harmful working conditions, for overtime work and work on weekends and holidays, carried out in accordance with the legislation of the Russian Federation;
  • the cost of utilities, food and groceries, housing provided to employees free of charge in accordance with the legislation of the Russian Federation (amount of monetary compensation for the failure to provide free housing, utilities and other similar services);
  • the cost of items issued to employees free of charge in accordance with the legislation of the Russian Federation (including uniforms, uniforms) remaining in personal permanent use (the amount of benefits in connection with their sale at reduced prices);
  • the amount of average earnings accrued to employees, kept for the duration of their performance of state and (or) public duties and in other cases provided for by the legislation of the Russian Federation on labor;
  • the cost of wages kept by employees during the vacation provided for by the legislation of the Russian Federation, the cost of paying for the travel of employees and dependents of these employees to the place of use of the vacation in the territory of the Russian Federation and back (including the cost of paying for the baggage of employees of organizations located in the regions of the Far North and areas equivalent to them), in the manner prescribed by the legislation of the Russian Federation, additional payment to minors for reduced working hours, expenses for paying breaks in work for mothers to feed a child, as well as expenses for paying time associated with the passage of medical inspections;
  • monetary compensation for unused vacation in accordance with the labor legislation of the Russian Federation;
  • accruals to employees released in connection with the reorganization or liquidation of the organization, reduction in the number or staff of the organization's employees;
  • lump-sum remuneration for length of service (bonuses for length of service in the specialty) in accordance with the legislation of the Russian Federation;
  • allowances due to regional regulation of wages, including accruals according to regional coefficients and coefficients for work in difficult climatic conditions, made in accordance with the legislation of the Russian Federation;
  • allowances provided for by the legislation of the Russian Federation for continuous work experience in the regions of the Far North and equivalent areas, in regions of the European North and other regions with severe natural and climatic conditions;
  • expenses for remuneration, kept in accordance with the legislation of the Russian Federation for the period of study holidays provided to employees of the organization;
  • labor costs for the time of forced absenteeism or the time of performing lower-paid work in cases provided for by the legislation of the Russian Federation;
  • expenses for additional payment up to actual earnings in case of temporary disability, established by the legislation of the Russian Federation;
  • the amounts of payments (contributions) of employers under compulsory insurance contracts, as well as the amounts of payments (contributions) of employers under voluntary insurance contracts (contracts of non-state pension provision) concluded in favor of employees with insurance organizations (non-state pension funds) that have licenses issued in accordance with the legislation of the Russian Federation, to conduct the relevant types of activities in the Russian Federation.

In cases of voluntary insurance (non-state pension provision), the indicated amounts relate to labor costs under contracts:

  • 1) long-term life insurance, if such contracts are concluded for a period of at least five years and during these five years do not provide for insurance payments, including in the form of annuities and (or) annuities (with the exception of the insurance payment provided for in the event of the death of the insured person), in favor of the insured person;
  • 2) pension insurance and (or) non-state pension provision. At the same time, contracts for pension insurance and (or) non-state pension provision should provide for the payment of pensions (for life) only when the insured person reaches the pension grounds provided for by the legislation of the Russian Federation, giving the right to establish a state pension;
  • 3) voluntary personal insurance of employees, concluded for a period of at least one year, providing for the payment by insurers of medical expenses of insured employees;
  • 4) voluntary personal insurance, concluded exclusively in the event of the death of the insured person or the loss of the insured person's ability to work in connection with the performance of his labor duties;
  • amounts accrued in the amount of the tariff rate or salary (when performing work on a rotational basis), provided for by collective agreements, for the days spent on the way from the location of the organization (collection point) to the place of work and back, provided for by the shift work schedule, as well as for the days delays of workers on the way due to meteorological conditions;
  • amounts accrued for the work performed by individuals involved in work in the organization in accordance with special contracts for the provision of labor with state organizations;
  • in cases stipulated by the legislation of the Russian Federation, accruals at the main place of work for workers, managers or specialists of the organization during their training with a break from work in the system of advanced training or retraining of personnel;
  • labor costs of donor workers for the days of examination, blood donation and rest provided after each day of blood donation;
  • expenses for remuneration of employees who are not on the staff of the organization for the performance of work by them under concluded civil law contracts (including work contracts), with the exception of remuneration under civil law contracts concluded with individual entrepreneurs;
  • additional payments to disabled people provided for by the legislation of the Russian Federation;
  • expenses in the form of deductions to the reserve for the upcoming payment of vacations to employees and (or) to the reserve for the payment of annual remuneration for length of service;
  • other types of expenses incurred in favor of the employee, provided for by the employment contract and (or) the collective agreement.

Other cash and in-kind payments included in labor costs:

  • bonuses to the wages of road transport workers whose permanent work takes place on the road or has a traveling character;
  • expenses associated with the provision of preferential free travel to road transport workers.

Deductions for social needs

50. Deductions for social needs are made in accordance with the provisions of Part 2 of Chapter 24 of the Tax Code of the Russian Federation and are included in expenses for ordinary activities.

Depreciation

Depreciation on fixed assets

51. When accepting assets for accounting as fixed assets, the following conditions must be met at a time:

  • a) use in production, in the performance of work or the provision of services, or for the management needs of the organization;
  • b) use for a long time, i.e. useful life, lasting more than 12 months or normal operating cycle, if it exceeds 12 months;
  • c) the organization does not expect the subsequent resale of these assets;
  • d) the ability to bring economic benefits (income) to the organization in the future.

52. The cost of fixed assets is repaid through depreciation.

53. Objects of fixed assets are not subject to depreciation, the consumer properties of which do not change over time (land plots and objects of nature management), and fixed assets worth less than 10,000 rubles inclusive.

54. For objects of the housing stock (residential houses, dormitories, apartments, etc.), objects of external improvement and other similar objects, the cost is not repaid, i.e. depreciation is not charged. For the specified fixed assets, depreciation is charged at the end of the reporting year according to the established depreciation rates. The movement of depreciation amounts on the specified objects is taken into account on a separate off-balance sheet account.

55. Objects of fixed assets worth not more than 10,000 rubles per unit or other limit established in the accounting policy based on technological features, as well as purchased books, brochures, etc. publications are allowed to be written off to production costs (sales costs) as they are put into production or operation. In order to ensure the safety of these objects in production or during operation, the organization must organize proper control over their movement.

56. During the useful life of an object of fixed assets, the accrual of depreciation charges is not suspended, except when it is transferred by decision of the head of the organization to conservation for a period of more than three months, as well as during the restoration of an object, the duration of which exceeds 12 months.

57. The initial cost of fixed assets is determined in accordance with.

58. For accounting, depreciation deductions for fixed assets acquired before January 1, 1998 are carried out in the manner and according to the standards adopted by the organization on the date of transfer of fixed assets into operation, for fixed assets acquired after January 1, 1998, in accordance c (the service life of fixed assets is determined by the organization independently).

59. The service life of fixed assets when calculating depreciation for accounting purposes for fixed assets acquired after January 1, 2002, can be established based on the Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation dated January 1, 2002 No. 1 (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 07.01.2002, N 1 (II), art. 52).

60. Accrual of depreciation on leased fixed assets is made by the lessor (with the exception of depreciation deductions made by the lessee on property under an enterprise lease agreement, and in cases provided for in a financial lease agreement).

61. Accrual of depreciation on property under an enterprise lease agreement is carried out by the tenant in the manner set forth for fixed assets owned by the organization.

62. Depreciation of leasing property is charged by the lessor or lessee, depending on the terms of the leasing agreement.

63. The amounts of accrued depreciation on fixed assets are reflected in accounting by accumulating the corresponding amounts on a separate account.

Accounting and depreciation for intangible assets

64. When accepting assets for accounting as intangible, the following conditions must be met at a time:

  • a) the absence of a material (physical) structure;
  • b) the possibility of identification (separation, separation) by the organization from other property;
  • c) use in the production of products, in the performance of work or the provision of services, or for the management needs of the organization;
  • d) use for a long time, i.e. useful life, lasting more than 12 months or normal operating cycle, if it exceeds 12 months;
  • e) the organization does not intend the subsequent resale of this property;
  • f) the ability to bring economic benefits (income) to the organization in the future;
  • g) the availability of properly executed documents confirming the existence of the asset itself and the organization's exclusive right to the results of intellectual activity (patents, certificates, other titles of protection, an agreement on the assignment (acquisition) of a patent, trademark, etc.).

65. The following objects may be classified as intangible assets:

  • objects of intellectual property (exclusive right to the results of intellectual activity):
  • the exclusive right of the patent owner to an invention, industrial design, utility model;
  • exclusive copyright for computer programs, databases;
  • property right of the author or other copyright holder on the topology of integrated circuits;
  • the exclusive right of the owner to the trademark and service mark, appellation of origin of goods.

66. The composition of intangible assets does not include the intellectual and business qualities of the organization's personnel, their qualifications and ability to work, since they are inseparable from their carriers and cannot be used without them.

67. The accounting unit of intangible assets is an inventory item.

68. The procedure for accounting for intangible assets is determined by PBU 14/2000.

69. The cost of intangible assets is repaid through depreciation, unless otherwise established by PBU 14/2000.

Other expenses related to ordinary activities

Expenses for the restoration of fixed assets

70. Restoration of an item of fixed assets can be carried out through repair, modernization and reconstruction.

71. The costs of restoring an item of fixed assets are reflected in the accounting records of the reporting period to which they relate. At the same time, the costs of modernization and reconstruction of an item of fixed assets after their completion may increase the initial cost of such an object if, as a result of modernization and reconstruction, the originally adopted standard performance indicators (useful life, capacity, quality of use, etc.) improve (increase). object of fixed assets.

If one object has several parts with different useful lives, the replacement of each such part during restoration is accounted for as disposal and acquisition of an independent inventory object.

72. Expenses for the repair of fixed assets (including leased ones) incurred by the organization are recognized as expenses for ordinary activities in the reporting period in which they were incurred, in the amount of actual costs.

73. Organizations have the right to create reserves for future repairs of fixed assets (including leased ones), calculating deductions to such a reserve based on the total cost of fixed assets, calculated in accordance with the procedure, and the rates of deductions approved by the organization independently in the accounting policy.

74. The total cost of fixed assets is determined as the sum of the initial cost of all depreciable fixed assets put into operation as of the beginning of the reporting period, in which a reserve for future expenses for the repair of fixed assets is formed. To calculate the total cost of depreciable fixed assets put into operation before the beginning of the reporting period, the replacement cost is taken, determined in accordance with.

75. When determining the standards for deductions to the reserve for future expenses for the repair of fixed assets, the organization is obliged to determine the maximum amount of deductions for the reserve for future expenses for the repair of fixed assets based on the frequency of repair of the fixed asset object, the frequency of replacing elements of fixed assets (in particular, units, parts, structures) and the estimated cost of said repairs. At the same time, the maximum amount of the reserve for future expenses for the specified repair cannot exceed the average value of the actual expenses for repairs that have developed over the past three years. If an organization accumulates funds for carrying out particularly complex and expensive types of capital repairs of fixed assets for more than one reporting period, then the maximum amount of deductions to the reserve for future expenses for the repair of fixed assets may be increased by the amount of deductions for financing the specified repair attributable to the corresponding reporting period. period in accordance with the schedule for the specified types of repairs, provided that in previous reporting periods, these or similar repairs were not carried out.

76. Allocations to the reserve for future expenses for the repair of fixed assets during the reporting period are written off as expenses in equal installments on the last day of the corresponding reporting period.

77. If the organization creates a reserve for future expenses for the repair of fixed assets, the amount of actually incurred costs for the repair is written off from the funds of the specified reserve.

78. When inventorying the reserve for the repair of fixed assets (including leased facilities), overreserved amounts are reversed at the end of the year.

79. In cases where the completion of repair work on objects with a long period of their production and a significant amount of the specified work occurs in the year following the reporting year, the balance of the reserve for the repair of fixed assets is not reversed. Upon completion of the repair, the excess accrued amount of the reserve is charged to the financial results of the reporting period.

Research and/or development expenses

80. Expenses for scientific research and (or) developmental development are recognized as expenses related to the creation of new or improvement of manufactured products (works, services), in particular, expenses for invention, as well as expenses for the formation of the Russian Fund for Technological Development and other industry and intersectoral funds for financing research and development work according to the list approved by the Government of the Russian Federation in accordance with the Federal Law "On Science and State Scientific and Technical Policy" (as amended and supplemented).

81. The expenses of the organization for scientific research and (or) experimental design (R&D) related to the creation of new or improvement of manufactured products (works, services), in particular, the expenses for inventions carried out by it independently or jointly with other organizations (in the amount of corresponding to its share of expenses), as well as on the basis of contracts under which it acts as a customer of such research or development, are recognized for accounting purposes after completion of this research or development (completion of individual stages of work) and signing by the parties of the acceptance certificate.

82. Accounting for R&D costs and their write-off to other expenses for ordinary activities is carried out in accordance with (approved by Order of the Ministry of Finance of the Russian Federation of November 19, 2002 N 115n).

83. Information on expenses for research, development and technological work is reflected in accounting as investments in non-current assets.

84. Expenses for research, development and technological work are recognized in accounting under the following conditions:

  • the amount of the expense can be determined and confirmed;
  • there is a documentary confirmation of the performance of work (act of acceptance of work performed, etc.);
  • the use of the results of work for production and (or) management needs will lead to future economic benefits (income);
  • the use of the results of research, development and technological work can be demonstrated.

85. Expenses for research, development and technological work are subject to write-off to expenses for ordinary activities from the 1st day of the month following the month in which the actual application of the results obtained from the performance of these works in the production of products (performance works, provision of services), or for the management needs of the organization.

86. Write-off of expenses for each performed research, development, technological work is carried out in one of the following ways:

  • linear way;
  • method of writing off expenses in proportion to the volume of products (works, services).

87. The term for writing off expenses for research, development and technological work is determined by the organization independently based on the expected period of use of the results of research, development and technological work, during which the organization can receive economic benefits (income), but no more than 5 years. At the same time, the specified useful life cannot exceed the life of the organization.

88. Expenses of the organization for scientific research and (or) development work carried out in the form of deductions for the formation of the Russian Fund for Technological Development and other sectoral and intersectoral funds for financing research and development work according to the list approved by the Government of the Russian Federation in accordance with with the Federal Law "On Science and State Scientific and Technical Policy" (as amended and supplemented), are recognized as other expenses for ordinary activities within 0.5 percent of the income (gross proceeds) of the organization.

Expenses for compulsory and voluntary property insurance

89. Compulsory property insurance costs include insurance premiums for all types of compulsory insurance, as well as compulsory insurance of civil liability of motor vehicle owners approved in accordance with the legislation of the Russian Federation and the requirements of international conventions.

90. Expenses for compulsory types of insurance (established by the legislation of the Russian Federation) are included in other expenses for ordinary activities within the limits of insurance rates approved in accordance with the legislation of the Russian Federation and the requirements of international conventions. If these tariffs are not approved, the costs of compulsory insurance are included in other expenses in the amount of actual costs.

91. Expenses for voluntary property insurance include insurance premiums for:

  • voluntary insurance of vehicles, including leased vehicles, the maintenance costs of which are included in the costs associated with ordinary activities;
  • voluntary cargo insurance;
  • voluntary insurance of fixed assets, production purposes (including leased), intangible assets, capital construction in progress (including leased);
  • voluntary insurance of inventories;
  • voluntary insurance of other property used by the organization in carrying out activities aimed at generating income;
  • voluntary liability insurance for causing harm, if such insurance is a condition for the taxpayer to carry out activities in accordance with the international obligations of the Russian Federation or generally accepted international requirements.

92. Expenses for the listed voluntary types of insurance are included in other expenses in the amount of actual expenses.

93. The costs of ensuring normal working conditions include:

  • expenses for conducting medical examinations of drivers in accordance with the established procedure, ensuring safety requirements, road safety (including the costs of conducting pre-trip medical examinations and briefings), installing and maintaining fencing of machines and their moving parts, hatches, openings, alarms, and other types of devices non-capital nature, ensuring safety, arrangement and maintenance of disinfection chambers, wash basins, showers, baths and laundries at work, equipping workplaces with special devices (non-capital nature), providing special clothing, footwear, protective equipment and, in cases provided for by law, special food maintenance of water carbonation plants, ice plants, boilers, tanks, locker rooms, lockers for overalls, dryers, rest rooms, creation of other conditions provided for by special requirements, as well as the acquisition of a reference book in and posters on labor protection, organization of reports, lectures on safety;
  • costs for ensuring compliance with sanitary and hygienic requirements, including costs for maintaining premises and equipment provided by enterprises to medical institutions for organizing first-aid posts directly on the territory of the enterprise, for maintaining cleanliness and order in production, for ensuring fire and guard protection and other special requirements stipulated by the rules technical operation of the rolling stock of road transport and other equipment of the enterprise, supervision and control over their activities;
  • expenses related to the maintenance of the premises of public catering facilities serving labor collectives (including the amount of accrued depreciation, expenses for the repair of premises, expenses for lighting, heating, water supply, electricity, as well as fuel for cooking).

95. Other expenses for ordinary activities also include the following expenses of the organization:

  • 1) amounts of taxes and fees accrued in accordance with the procedure established by the legislation of the Russian Federation;
  • 2) licensing, environmental fees and costs for certification of products and services;
  • 3) amounts of commission fees and other similar expenses for work performed by third parties (services provided);
  • 4) expenses for the development of natural resources (to be included in other expenses, if the source of their financing is not budget funds and (or) funds of state extra-budgetary funds);
  • 5) the costs of ensuring the organization's fire safety in accordance with the legislation of the Russian Federation, the costs of maintaining the gas rescue service, the costs of property protection services, the maintenance of fire and security alarms, the costs of acquiring fire protection services and other security services, as well as the costs of the maintenance of its own security service to perform the functions of economic protection of banking and business operations and the safety of material assets (with the exception of the cost of equipment, the purchase of weapons and other special means of protection);
  • 6) expenses for ensuring normal working conditions and safety measures provided for by the legislation of the Russian Federation, expenses for civil defense in accordance with the legislation of the Russian Federation, as well as expenses for the treatment of occupational diseases of workers employed in work with harmful or difficult working conditions, expenses related to the maintenance of premises and inventory of health centers located directly on the territory of the organization;
  • 7) expenses for the provision of warranty repair and maintenance services, including deductions to the reserve for future expenses for warranty repairs and warranty maintenance;
  • 8) rental (leasing) payments for the leased (accepted for leasing) property. If the property received under a leasing agreement is accounted for by the lessee, rental (leasing) payments are recognized as an expense minus the amounts of depreciation accrued in accordance with this property;
  • 9) expenses for the maintenance of official cars and expenses for compensation for the use of personal cars and motorcycles for business trips within the limits established by a decree of the Government of the Russian Federation;
  • 10) travel expenses, in particular for:
    • travel of the employee to the place of business trip and back to the place of permanent work;
    • rental of housing. Under this item of expenses, the employee's expenses for paying for additional services provided in hotels (with the exception of expenses for services in bars and restaurants, expenses for room service, expenses for the use of recreational and health facilities) are also subject to reimbursement;
    • daily allowance or field allowance within the limits established by the decree of the Government of the Russian Federation;
    • registration and issuance of visas, passports, vouchers, invitations and other similar documents;
    • consular, airfield fees, fees for the right of entry, passage, transit of automobile and other transport, for the use of sea channels, other similar structures and other similar payments and fees;
  • 11) expenses for legal and information services;
  • 12) expenses for consulting and other similar services;
  • 13) expenses for audit services;
  • 14) the cost of paying a public or private notary for notarial registration within the tariffs approved in the prescribed manner;
  • 15) expenses for the management of the organization or its individual divisions, as well as expenses for the acquisition of services for the management of the organization or its individual divisions;
  • 16) expenses for services for the provision of employees (technical and managerial personnel) by third-party organizations to participate in the production process, production management or to perform other functions related to production and (or) sales, incl. expenses associated with payment for the services of forwarding and intermediary organizations performed for the production needs of motor transport organizations, packaging, storage, transportation to the station (port, pier) of the departure stipulated by the contract, loading into vehicles (except when they are reimbursed by buyers in excess of the price of products), payment for the services of banks for the implementation in accordance with the concluded agreements of trade and commission (factoring) and other similar operations;
  • 17) entertainment expenses related to the official reception and maintenance of representatives of other organizations participating in negotiations in order to establish and maintain cooperation, as well as participants who arrived at meetings of the board of directors (management board) or other governing body of the organization, regardless of the venue of these events. Representation expenses include expenses for holding an official reception (breakfast, lunch or other similar event) for these persons, as well as officials of the organization participating in the negotiations, transport support for the delivery of these persons to the venue of the representative event and (or) meeting of the governing body and back, buffet service during negotiations, payment for the services of translators who are not on the staff of the organization, expenses for providing translation during representative events.

Hospitality expenses do not include expenses for the organization of entertainment, recreation, prevention or treatment of diseases.

Representation expenses during the reporting period are included in other expenses in the amount not exceeding 4 percent of the organization's labor costs for this reporting period;

  • 18) expenses for training and retraining of personnel:
    • - expenses associated with the payment of scholarships, tuition fees under contracts with educational institutions for the training, advanced training and retraining of personnel, the costs of basic organizations for the remuneration of engineering and technical workers and skilled workers released from their main work, for the management of training in production conditions and industrial practice of students of general educational institutions, secondary vocational institutions and secondary specialized institutions, students of higher educational institutions;
    • - expenses for training and retraining (including advanced training) of personnel employed by the organization.

These expenses are included in other expenses for ordinary activities if:

  • a) the relevant services are provided by Russian educational institutions that have received state accreditation (having the appropriate license), or foreign educational institutions that have the appropriate status;
  • b) training (retraining) is carried out by employees of the organization who are on staff, and for operating organizations, in accordance with the legislation of the Russian Federation, responsible for maintaining the qualifications of employees of nuclear installations - employees of these installations;
  • c) the training (retraining) program contributes to the improvement of qualifications and more efficient use of a trained or retrained specialist in this organization within the framework of the organization's activities.

Expenses related to the organization of entertainment, recreation or treatment, as well as expenses related to the maintenance of educational institutions or the provision of free services to them, with payment for education in higher and secondary specialized educational institutions of employees upon receipt of higher and secondary specialized education. These expenses are not accepted as other expenses for ordinary activities;

  • 19) expenses for postal, telephone, telegraph and other similar services, expenses for payment for communication services, computer centers, including expenses for facsimile and satellite communication services, e-mail, as well as information systems (SWIFT, Internet and other similar systems);
  • 20) expenses associated with the acquisition of the right to use computer programs and databases under agreements with the right holder (under license agreements). These expenses also include expenses for the acquisition of exclusive rights to computer programs worth less than 10,000 rubles and updating computer programs and databases;
  • 21) expenses for the current study (research) of the market situation, collection of information directly related to the implementation of transportation and other works and services of road transport;
  • 22) expenses for advertising of manufactured (purchased) and (or) sold goods (works, services), activities of the organization, trademark and service mark, including participation in exhibitions and fairs, expositions, window dressing, sales exhibitions, sample rooms and showrooms, production of advertising brochures and catalogs containing information about the work and services performed and provided by the organization, and (or) about the organization itself, for the discount of goods that have completely or partially lost their original qualities during exposure;
  • 23) contributions, contributions and other obligatory payments paid to non-commercial organizations, if the payment of such contributions, contributions and other obligatory payments is a condition for the activities of organizations paying such contributions, contributions or other obligatory payments;
  • 24) contributions paid to international organizations, if the payment of such contributions is an obligatory condition for the activities of organizations paying such contributions or is a condition for the provision by an international organization of services necessary for the conduct of such activities by an organization paying such contributions;
  • 25) expenses associated with payment for services to third parties for the maintenance and sale, in accordance with the procedure established by the legislation of the Russian Federation, of the objects of pledge and pledge for the time the said objects are with the pledgee after the transfer by the pledger;
  • 26) expenses for the preparation and development of new industries, workshops and units;
  • 27) expenses for accounting services provided by third parties or individual entrepreneurs;
  • 28) periodic (current) payments for the use of rights to the results of intellectual activity and means of individualization (in particular, rights arising from patents for inventions, industrial designs and other types of intellectual property);
  • 29) payments for registration of rights to real estate and land, transactions with these objects, payments for providing information on registered rights, payment for services of authorized bodies and specialized organizations for property valuation, preparation of documents for cadastral and technical accounting (inventory) of real estate objects;
  • 30) expenses under civil law contracts (including work contracts) concluded with individual entrepreneurs who are not on the staff of the organization;
  • 31) losses from marriage;
  • 32) the amount of paid lifting allowances within the limits established in accordance with the legislation of the Russian Federation;
  • 33) expenses for recruitment of employees, including expenses for the services of specialized organizations for the selection of personnel;
  • 34) expenses for stationery;
  • 35) expenses for the publication of financial statements, as well as the publication and other disclosure of other information, if the legislation of the Russian Federation imposes on the taxpayer the obligation to publish (disclose) them;
  • 36) expenses associated with the submission of forms and information of state statistical observation, if the legislation of the Russian Federation imposes on the taxpayer the obligation to provide this information;
  • 37) non-capital expenses related to the improvement of technology, organization of production and management;
  • 38) contributions for compulsory social insurance against industrial accidents and occupational diseases, made in accordance with the legislation of the Russian Federation;
  • 39) expenses for obtaining permits for the right to enter the territory of foreign states, execution of documents for the right to transport goods across the border without customs inspection (TIR Carnets);
  • 40) expenses for obtaining special permits related to the characteristics of the transported goods and traffic restrictions;
  • 41) expenses for the payment of road and other fees for the passage of motor vehicles through the territory of foreign states;
  • 42) expenses for paid guarded parking along the route of the motor vehicle both on the territory of the Russian Federation and abroad;
  • 43) other expenses related to ordinary activities.

The accounting regulation prescribes the division of income and expenses for ordinary activities with other income and expenses. How to classify them in practice, let's look at specific examples. So it will be clearer how exactly to reflect certain accruals on the accounting accounts.

Income from ordinary activities

The rules for recording income in the accounting of Russian organizations are enshrined in PBU 9/99. The accounting regulation was approved by order No. 32n dated May 6, 1999. It requires companies to recognize income from ordinary activities or classify them as other transfers. At the same time, revenues from ordinary activities of the organization are recognized as revenues for products or payments for services rendered.

Features of revenue recognition for organizations of different types of activities

If the company is engaged in the delivery of objects for rent, including leasing, its revenue will be the rent or lease payment. For organizations whose business is based on participation in authorized capitals or the granting of rights for a fee, income from ordinary activities includes the proceeds from these activities.

Rules for measuring revenue for accrual purposes

Revenue is reflected in the accounts as follows:

  • in the amount of full receipts for shipped goods, work performed
  • in the amount of proceeds and receivables with partial payment
  • in the amount of receivables, when a deferred payment is given to the customer
  • at the cost of valuables transferred in exchange for goods and works

If the agreements have changed and the price of products or work under a previously concluded contract has been amended, the initial amount of revenue must also be adjusted. Income from other types of activities is accounted for in a similar way, but on other accounting accounts, in accordance with the instructions for the chart of accounts and PBU "Income of the organization".

Example

The settlement account of the organization involved in the sale of sanitary ware received proceeds under the contract for the sale of a batch of toilet bowls in the amount of 250,000 rubles, and the cashier received a fee for renting out a utility room next to the warehouse in the amount of 18,000 rubles.

Since wholesale and retail trade is the main activity of the company, the amount of 250 thousand rubles. will be reflected by the wiring:

Debit 51 "Settlement account" Credit 90 "Revenue".

Leasing relates to other operations, and is not classified as the main activity of the company, so the receipt of 18 thousand rubles. accountant would write:

Debit 50 "Cashier" Credit 91.1 "Other income".

Accounting for expenses for ordinary posting activities

PBU 10/99 dictates the rules for fixing company expenses on accounts. The document was introduced by order No. 33n of 05/06/99. According to its norms, expenses from ordinary activities include reductions in the company's benefits due to the disposal of assets such as money and property. The following payments and withdrawals from accounts are not considered expenses:

  • directly related to the creation or purchase of a non-current asset;
  • directly being an authorized contribution or share capital;
  • payments in the form of commissions and agency fees to principals and consignors;
  • all kinds of advances, deposits and prepayments for the inventory;
  • transfers on account of debts on loans and credits of the company.

All these movements are not expenses, but are reflected as payments.

Classification of expenses by ordinary activities

The provision "Expenses of the organization" clearly prescribes the division of disposals into basic expenses and others. This approach is designed to bring the data of financial statements under RAS closer to the requirements of international standards. Expenses for ordinary activities are the expenses of the enterprise for the production, sale of products, purchase and sale of goods, ensuring optimal conditions for the sale of services.

The specifics of attributing expenses to the main ones for various types of activities

In case of leasing or financial lease, if this type of activity is the main one for the company, the expenses for ordinary activities include profitable investments in material assets. If leasing is only an addition to the main business, then such costs will be classified as other.

The same procedure applies to companies that:

  • provide for a fee the rights secured by patents;
  • participate in the authorized capital of other enterprises;
  • provide their intellectual property for a fee.

The Regulations on Expenses of Companies also fixed the following mandatory rule: expenses for ordinary activities are recognized as reimbursement of the initial cost of non-current assets that are used by the enterprise as fixed assets and intangible assets. The costs of their acquisition are repaid by depreciation according to a special rule.

Expenses for ordinary activities formula for depreciation

It is more convenient to consider the inclusion of the cost of fixed assets in the composition of basic expenses using an example.

Let's assume that the company "Market" bought a machine for the production of packaging worth 2,500,000 rubles without VAT. According to the classifier, it refers to assets with a useful life of 61 months. This means that monthly for 61 months. the company's accountant will include in the main expenses at 1/61 of the cost of the machine, which is 40,983.61 rubles.

Procedure for Estimating Expenses for Accounting Purposes

The organization's expenses for ordinary activities are a value that reduces the total profit of the period. That is why it is necessary to approach its assessment, armed with the requirements of the law. PBU "Expenses of the organization" prescribes to evaluate them as follows:

  • by the amount of payment in cash;
  • according to the amount of existing accounts payable.

The amount of payment and the amount of accounts payable are fixed taking into account the price agreed by the parties at the conclusion of the contract. If the contract does not specify the price, it should be based on its expected value for comparable transactions.

In accordance with PBU 10/99, “an organization’s expenses are recognized as a decrease in economic benefits as a result of the disposal of assets and (or) the occurrence of liabilities leading to a decrease in the capital of this organization, with the exception of a decrease in contributions by decision of participants (owners of property).”

The costs associated with the implementation of capital and financial investments, and non-production costs do not apply to the expenses of the organization.

The expenses of the organization, depending on their nature, the conditions for implementation and the direction of the organization's activities, are divided into the following types:

Expenses for ordinary activities;

Other expenses (Operating expenses, non-operating expenses, extraordinary expenses).

Other expenses are not included in production cost accounts. Ultimately, they are reflected in accounts 91 “Other income and expenses” and 99 “Profit and losses”.

Expenses for ordinary activities

Expenses for ordinary activities are expenses associated with the manufacture and sale of products, the performance of work and the provision of services. As well as the purchase and sale of goods.

Expenses for ordinary activities are grouped according to the place of their occurrence, types of products (works, services), types of expenses, economic role in the production process, composition, method of inclusion in the cost of production, frequency, participation in the production process, relation to the volume of production, composition production cost and efficiency.

At the place of occurrence, expenses are grouped by production, workshops, sections and other structural divisions of the organization. Such a grouping of costs is necessary for organizing management accounting and determining the production cost of products.

The Basic Provisions for Planning, Accounting and Calculating the Cost of Production at Industrial Enterprises establishes the following typical grouping of costs by costing items:

1. Raw materials and materials;

2. Returnable waste;

3. Purchased products, semi-finished products and industrial services of third-party enterprises and organizations;

4. Fuel and energy for technological purposes;

5. Wages of production workers;

6. Deductions for social needs;

7. Costs for preparation and development of production;

8. General production costs;

9. General business expenses;

10. Losses from marriage;

11. Other production expenses;

12. Selling costs.

The total of the first 11 items forms the production cost of products, and the total of all 12 items is the total cost of goods sold. According to the economic role in the production process, costs are divided into basic and overhead. The main costs are those directly related to the technological process of production: raw materials and basic materials, auxiliary materials and other costs, except for general production and general business expenses. Overhead costs are generated in connection with the organization, maintenance of production and management. They consist of general production and general business expenses.

According to the composition (homogeneity), single-element and complex costs are distinguished, and according to the method of inclusion in the cost price - direct and indirect.

Single-element expenses are called expenses consisting of one element, wages, depreciation, etc. Complex expenses are called expenses consisting of several elements, for example, shop and general factory expenses, which include the wages of the relevant personnel, depreciation of buildings and other single-element expenses.

Direct costs are associated with the production of a certain type of product and can be directly and directly attributed to its cost: raw materials and basic materials, losses from marriage, and some others.

Indirect costs cannot be attributed directly to the cost of certain types of products and are distributed indirectly (conditionally): general production, general business and others. The division of costs into direct and indirect depends on industry specifics, the organization of production, and the accepted method of calculating the cost of production.

Depending on the frequency, expenses are divided into current and one-time. Current expenses include expenses that have a frequent frequency, for example, the consumption of raw materials and materials. Non-recurring (one-off) expenses include expenses for the preparation and development of the release of new types of products, expenses associated with the launch of new production facilities, etc.

By participation in the production process, production costs and sales costs (non-production) are distinguished. Production includes all costs associated with the manufacture of products and forming its production cost. Selling costs (non-manufacturing) are associated with the sale of products to customers. Production and non-manufacturing costs form the total cost of goods sold.

Typical accounting entries for the reflection of expenses from ordinary activities.

The initial cost of the OS. There was a following question. Are these expenses taken into account at cost or as other expenses not for tax purposes?

According to PBU 10/99, expenses for ordinary activities form: expenses associated with the acquisition of raw materials, materials, goods and other inventories; expenses arising directly in the process of processing (refining) inventories for the purposes of manufacturing products, performing work and providing services and selling them, as well as selling (reselling) goods (expenses for the maintenance and operation of fixed assets and other non-current assets, as well as maintaining them in good condition, selling expenses, management expenses, etc.). When forming expenses for ordinary activities, they should be grouped according to the following elements: material costs;

labor costs; deductions for social needs; depreciation; other costs.

For the purposes of formation by the organization of the financial result of activities from ordinary activities, the cost of goods sold, products, works, services is determined, which is formed on the basis of expenses for ordinary activities recognized both in the reporting year and in previous reporting periods. Thus, you must include these costs in other costs, which will ultimately form the cost of manufactured products.

The rationale for this position is given below in the document, which you can find in the “Legal base” tab of the “Glavbukh Systems” version for commercial organizations

ORDER, PBU OF THE MINISTRY OF FINANCE OF RUSSIA DATED 06.05.1999 No. 33N, PBU10/99

7. Expenses for ordinary activities form:

expenses associated with the acquisition of raw materials, materials, goods and other inventories;

expenses arising directly in the process of processing (refining) inventories for the purposes of manufacturing products, performing work and providing services and selling them, as well as selling (reselling) goods (expenses for the maintenance and operation of fixed assets and other non-current assets, as well as maintaining them in good condition, selling expenses, management expenses, etc.).

8. When forming expenses for ordinary activities, their grouping according to the following elements should be ensured:

material costs;

labor costs;

deductions for social needs;

depreciation;

other costs.

For the purposes of management in accounting, accounting of expenses by cost items is organized. The list of cost items is established by the organization independently.

9. For the purposes of formation by the organization of the financial result of activities from ordinary activities, the cost of goods sold, products, works, services is determined, which is formed on the basis of expenses for ordinary activities recognized both in the reporting year and in previous reporting periods, and passing expenses related to the receipt of income in subsequent reporting periods, subject to adjustments depending on the specifics of the production of products, the performance of work and the provision of services and their sale, as well as the sale (resale) of goods.*

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