Dear low price. Accounting for low-value and wear-and-tear items What materials are classified as MBP

Agree, dear colleagues. If a certain material resource meets the criteria for recognition of fixed assets (see clause 4 of PBU 6/01), but is too low-valued to be listed under the article of the same name, then this is a clear sign: we are dealing with the good old IBP - low-value, wearable items.

Only the language has undergone changes - the term “IBE” has been removed from the professional accounting lexicon. And is it worth considering the removal of account 13 “Depreciation of IBP” from the Chart of Accounts as a change, if there is account 10.11 that completely satisfies us in this regard? About this in particular, and in general - about the modern methodology for accounting for low value - here and now.

From clause 5 of PBU 6/01:

“Assets in respect of which the conditions provided for in paragraph 4 of these Regulations are met, and with a value within the limit established in accounting policy organizations, but not more than 40,000 rubles per unit, may be reflected in accounting and financial statements as part of inventories. In order to ensure the safety of these objects in production or during operation, the organization must organize proper control over their movement.”

Yes, that’s it - the good old low value: we include current assets and at the same time (or upon commissioning) write off their entire cost as expenses if their service life is determined to be one year, or write off half the cost, and the second next year half if the service life is two years. After writing off the cost of a low-value resource as an expense, this item, since it, unlike raw materials and materials, is not included in the manufactured product with its physical composition, but is exploited during its manufacture or used for management purposes, it is physically present in production or management, and reusably. And, of course, it is subject to accounting.

Simply put, if you bought a shovel and it is expected to serve you for a year or two, then your costs are its cost, but the shovel itself has not gone away: you will be digging with it for the entire period - a year or two. But if during this period this item is stolen or broken, then you will have to buy a new one, and instead of spending on one shovel, you will incur the cost of two. Is this justified from a business point of view? Of course not.

That is precisely why, for their physical preservation for the purpose of use within a certain period, low-value resources with zero book value are subject to accounting. Until the time for their physical write-off comes - in a year or two. Accounting with zero book value is what is called in the cited paragraph 5 "proper control over their movement".

Accounts accounting.

To begin with, please pay attention to the words in the quoted text of paragraph 5: “may be reflected [...] as part of inventories”. They can. They just can. PBU in this part relies on the professional judgment of the accountant, giving him the right, but not obliging him. This is good. This means we have the right not to do this. Or do it.

In this connection, I advise you to lay the following principle as the basis for your accounting policy regarding the accounting of low-value resources.

Low value with an expected use period of more than 12 months should be taken into account in the corresponding subaccount of account 01. And low value with an expected use period of less than 12 months - on account 10.9 and 10.10, depending on which category these resources belong to according to the current Chart of Accounts.

Accordingly, the contractual to the subaccount of account 01 defined for this purpose will, as expected, be the corresponding subaccount of account 02. And the contractual to account 10.10 will be the account 10.11 specially designated for this purpose by the Chart of Accounts.

As for count 10.9, it does not need a contractive, because it takes into account household equipment and household supplies, “which are included in funds in circulation”. For example: disposable devices, disposable forms, mittens, rinsing and disinfectants, stationery, etc. This is precisely the case in which debiting from the balance sheet when these items are issued for use is carried out immediately and is regulated by regulations, and therefore does not require subsequent accounting. And, if you like, one more difference: they are not assigned inventory numbers, which is impossible objectively.

So, as a result of reflecting low value on accounts 01 and 10.10 at original cost and reflecting the same value, respectively, on accounts 02 and 10.11 when writing it off to current expense accounts, the book value of these assets will be either equal to zero (if 100% of the cost is written off at fact of issue) or, in the case of write-off (depreciation) in parts, their book value will have a certain residual value until a certain time.

In other words, the depreciation method allows us to obtain a balance sheet in which the full cost is listed for the active item, and the same cost with a minus sign for the contractual item, as a result of which we have a working resource on the balance sheet at zero cost. The perfect solution.

A few words about expense accounts, with which, when writing off costs (accruing depreciation), accounts 02 and 10.11 should be corresponded. It is generally accepted that since the Tax Code classifies such expenses as indirect, and, accordingly, they are shown in the declaration as indirect, then in accounting they should be written off exclusively to account 26. This is incorrect.

Firstly, indirect costs are not only management costs, not only general business expenses. The organization also incurs indirect costs in its production departments. Because all expenses that cannot be directly taken into account in the cost of products (works, services) are indirect expenses, i.e. indirect. They are taken into account in accounts 23, 25, 26, depending on the location of the formation of cost centers.

Secondly, depreciation fits quite well into the category of direct costs. For example, depreciation of equipment used directly in the manufacture of products. According to accounting rules, it should be attributed to account 20. Or to account 21 if the equipment was used for the production of semi-finished products of its own production.

Tax aspect

Here seems to be an obstacle: “Depreciable property is property with a useful life of more than 12 months and an original cost of more than 40,000 rubles”(Clause 1 of Article 256 of the Tax Code of the Russian Federation), and we are dealing with precisely such property - worth up to 40.0 thousand rubles. and a service life of insignificant duration. Although the latter is unimportant, because in order to classify property as depreciable, both conditions must be met. The obstacle is apparent.

Everything is very simple. There are no such restrictions in accounting, and tax accounting does not care what resources the asset on your balance sheet consists of; Fiscal authorities do not and cannot care about the accounting of purely physical units - they are only interested in the cost, financial aspect of accounting.

The case under consideration is one of those points where tax accounting and accounting do not intersect and, at the same time, do not contradict one another in any way. Everything that we write to the credit of accounts 02 and 10.11, in tax accounting refers to material expenses (see clause 3, clause 1, Article 254 of the Tax Code of the Russian Federation) and, according to Art. 318 of the Tax Code of the Russian Federation, such expenses are classified as indirect and fully reduce the income from sales of the corresponding reporting period.

There is an opinion that the accounting of low-value resources should be treated in exactly the same way: charge their cost to expenses (or, if through depreciation, then immediately write off from the credit of the account on which these resources were listed), and forget about them forever. That is, treat the operation of transferring a certain material resource into operation as a final write-off of it from the balance sheet.

No, you can't do that. This is unprofessional. An accountant who respects himself and his profession will categorically refuse such an offer, simply remembering the importance of strict compliance with the Accounting Regulations. So, the same paragraph 5 of PBU 6/01 states: “In order to ensure the safety of these objects in production or during operation, the organization must organize proper control over their movement”.

So, what needs to be done to ensure control over the safety of the resource after writing off its value upon its release into operation (for use by the responsible person)?

In accounting

• On the first day of the month following the month in which the fact of commissioning (transfer for use) occurred, reflect this fact with postings according to the scheme proposed above. As a result, account 01 or 10.10 will physically include this low-value item at its original cost, and, in combination with contract 02 or 10.11, at book value, i.e. according to the residual value, which, in the case of a 100% write-off of the cost of the item, will be zero. One way or another, its physical presence will be taken into account, and the movement will be ensured by proper control. Periodic reports from financially responsible persons are, as before, mandatory.

In tax accounting

• Upon commissioning, write off the entire cost as material expenses. And forget. Tax accounting does not provide for control over the physical presence and movement of such resources.

Tax accounting operates with cost categories, and only cost categories; accounting operates with physical ones too. Hence the difference in approaches to depreciation. There is no property with zero value for tax purposes. From the point of view of accounting, depreciation is a write-off of the value of an object, but not its physical write-off.

UPD: According to paragraph 7 of Article 1 Federal Law dated April 20, 2014 No. 81-FZ “On amendments to part two of the Tax Code Russian Federation", the taxpayer, starting from January 1, 2015, has the right to write off the cost of property that is not depreciable over more than one reporting period.

In accordance with clause "b" clause 3 of PBU 5/98, low-value and wear-and-tear items (IBP) are part of the organization's inventories. The receipt of low-value and wearable items at the organization's warehouse is documented with the same documents and in the same order as the receipt of materials at the warehouse.

Accounting records of IBP are maintained at the places where they are stored or located by persons responsible for their safety. Within these groups, organizations can establish a more detailed grouping of IBEs. Organizations that have a small number of IBEs can take them into account in one statement without any division into groups. But in any case, separate accounting of IBP should be organized according to financially responsible persons and storage locations, since this is the data that is necessary for conducting an inventory.

Low-value and wear-and-tear items that are in use are inventoried according to their location and to the financially responsible persons in whose custody they are located. Inventory is carried out by examining each item.

When taking inventory of low-value and high-wear items, the following must be checked:

Availability of an order for the organization, regulating the procedure for maintaining accounting records and the procedure for document flow in the organization;

Availability of a list of low-value and wearable items, approved by the head of the organization, classified as expensive or rare due to the significant cost of some types of SBP;

Establishing the circle of persons who are responsible for the acceptance, storage and release of items, for the correct and timely execution of operations for the movement of small items;

Definition of a circle officials who are given the right to sign documents for the receipt, release and write-off of IBP, including expensive or rare ones;

Availability of written agreements on financial liability concluded in accordance with the established procedure. Financial liability for failure to ensure safety material assets determined in accordance with the Regulations on the material liability of workers and employees for damage caused to an enterprise, institution, organization, approved by the Decree of the Presidium of the Supreme Soviet of the USSR of July 13, 1976;

Availability of SBP accounting cards (Form N MB-2), acts of disposal of SBP (Form N MB-4), acts for write-off of SBP (Form N MB-8) and compliance of entries in them with accounting data.

By the beginning of the inventory, all operations for the movement of IBP must be filled out in the accounting cards for low-value and wear-and-tear items of standard form N MB-2. The financially responsible person for each type of small business enterprise displays the balances on the day of inventory and submits all primary documents on the movement of small business enterprises to the accounting department for processing. The fact that all documents have been submitted to the accounting department and the absence of unrecorded or unwritten off small business enterprises must be confirmed in writing by financially responsible persons.

IBPs are entered into the inventory by name in accordance with the nomenclature adopted in accounting.

When making an inventory of small items issued for individual use to employees, it is allowed to draw up group inventory lists indicating the persons responsible for these items, for whom personal cards have been opened, with their signature in the inventory.

It is necessary to check the facts of disposal of IBP. Accounting for disposal of small business enterprises varies depending on the reasons for disposal. The act of disposal of the MBP (Form N MB-4) is used to document the breakdown and loss of the MBP. The act is drawn up in two copies. One copy remains in the structural unit, the second is sent to the accounting department. Upon presentation of the disposal certificate, the employee is given a usable item in exchange for an unusable or lost item. A corresponding entry is made about this in the IBP accounting card (Form N MB-2). Retirement acts are subsequently attached to the write-off acts.

It must be borne in mind that only completely unusable, low-value and wear-out items are subject to write-off. The write-off of worn-out and unsuitable for further use of MBP is formalized by the “Act for write-off of MBP” of standard form N MB-8. The act is drawn up by the commission in one copy. After the written-off items are handed over to the scrap storage room, the act with a receipt from the storekeeper is submitted to the accounting department. Write-off acts different types MBP (for example, work clothes, furniture, tools, etc.) are compiled separately due to the fact that the waste (or scrap) resulting from their write-off is used in different ways (taken to a landfill, destroyed, handed over to a processing organization, used for any goals within the organization, etc.).

When conducting an inventory of IBP, it is necessary to keep in mind that starting from January 1, 1999. the procedure for assessing material assets remaining from write-off that are not suitable for restoration and further use of low-value and wear-out items has been changed.

Clause 54 of the Accounting Regulations defines the procedure according to which material assets remaining from the write-off of these items are accounted for at market value on the date of write-off and the corresponding amount is credited to the financial results.

Items that have lost their purpose, but are suitable for use for other purposes, cannot be written off and must be sold in the prescribed manner. Low-value and wear-and-tear items that have fallen into disrepair and have not been written off are not included in the inventory list, but instead, an act is drawn up indicating the time of use, the reasons for the deterioration, and the possibility of using these items for economic purposes. For containers that have become unusable, the inventory commission draws up a write-off report indicating the reasons for the damage.

If during the inventory process objects are discovered that are erroneously included in the IBP, then the transfer of such objects to fixed assets in practice is often reflected by incorrect posting: Debit 01 Credit 12-2.

However, in our opinion, this approach is incorrect. If we're talking about about newly acquired small business enterprises, then already at the stage of making a decision to purchase property, the sources of financing for such a purchase and the procedure for forming their actual cost are determined. The sources of financing for small business enterprises and fixed assets and the composition of costs included, respectively, in the actual cost and inventory value of objects differ significantly. This means that in cases where such a transfer is economically justified and legal from a legislative point of view, wiring alone is not enough. First, you should reverse the transactions that formed the actual cost of the IBP. Then compare the corresponding paragraphs of PBU 5/98 and PBU 6/97, which establish the composition of costs included in the book value of small business enterprises and fixed assets. Finally, costs to be included in the inventory value of a fixed asset object should be charged to account 08 and, upon completion of the formation of the inventory value, put the object into operation (draw up an act of form N OS-1 and established cases carry out state registration of the transaction).

All of the above applies to a situation where the incorrect classification of acquired property as fixed assets is detected at the stage of its capitalization (more precisely, immediately after capitalization). If the operated IBP facility is transferred to fixed assets, the quantity and composition accounting entries will be more complicated - postings will be added to adjust the accrued depreciation.

Let us note that, in our opinion, it is unlikely that there will be any reasons why such a translation would be impossible. Changing the limit for classifying assets as fixed assets is not a condition for revising the composition of the organization's assets. Perhaps such a transfer is required by the tax office (for example, in relation to computer or office equipment). But, firstly, when making a decision to register property as part of the IBP, the administration of the organization was guided by the requirements of the relevant regulatory documents and accounting policy. Consequently, the organization can defend its position by citing all the arguments that were taken into account when acquiring the property. Secondly, such a requirement is associated with the additional assessment of income tax amounts, the application of financial sanctions to the organization, etc. Since August 1999 this can only be done in court. In this case, the position of the tax authorities will be assessed by the court, and it is not at all a fact that a court decision will be made in their favor.

Another situation when completed construction objects are mistakenly included in fixed assets (which subsequently determines the registration of the above entry) is associated with the commissioning of temporary title buildings and structures (non-title temporary buildings and structures (TZS) can only be included in the IBP ). However, even in this case, it seems unlikely that an error will occur. The concept of “title” implies that the cost and composition of these VZS are included in the design and estimate documentation, and, therefore, already at the stage of their acceptance into operation, one can make an unambiguous conclusion about the further use of these objects. If an error does occur, you can correct it by simply reversing it (by making two entries: Debit 12 Credit 08 (reversal) and Debit 01 Credit 08). Note that in this case the composition of costs does not need to be revised, since it is regulated not by PBU 6/97, but design and estimate documentation. As a rule, the issue of restoring depreciation does not arise (if the error is discovered much later) - airborne vehicles put into operation are included on the balance sheet of the customer, who rarely accrues depreciation. If these objects are leased to a contractor, then depreciation is charged and included in the rent. However, depreciation rates are accepted according to the Depreciation Standards, regardless of the purpose of the object - permanent or temporary.

When conducting an inventory of IBP in trade organizations, it is necessary to pay attention to the fact that in these organizations a large share of the IBP is occupied by uniforms issued to certain categories of employees.

In accordance with Article 149 of the Labor Code of the Russian Federation, in work with hazardous working conditions, as well as in work performed in special temperature conditions or associated with pollution, workers are given free special clothing, special shoes and other personal protective equipment according to established standards. Storage, washing, drying, disinfection, degassing, decontamination and repair of special clothing, special shoes and other personal protective equipment issued to employees is provided by the enterprise administration.

Special clothing and special shoes, as part of the organization’s property, are taken into account as part of funds in circulation (clause 50 of the Accounting Regulations).

Clause 3.4.6 of the Regulations on Accounting of Low-Value and Wearable Items, approved by a letter of the USSR Ministry of Finance dated October 18, 1979. N 166 stipulates that work clothes and special footwear issued to workers and employees are the property of the enterprise and are subject to return after the employee’s dismissal.

Within labor relations an enterprise has the right to demand from an employee full compensation for damage caused by shortage, intentional destruction or intentional damage to special clothing issued by an enterprise, institution, or organization to the employee for use, only when such damage was caused through the fault of the employee (Article 121 of the Labor Code).

In all other cases, the enterprise is obliged to accept from the resigning employee the protective clothing that he used in accordance with the norms of labor protection legislation. Otherwise, the actions of the enterprise can be regarded as forcing a citizen to enter into a purchase and sale agreement and violating the principle of freedom of contract, enshrined in Article 421 of the Civil Code of the Russian Federation.

If the resigning employee agrees to purchase special clothing from the organization with payment of its residual value from the amounts due to him wages, then in accordance with the Instructions for the use of the Chart of Accounts, the organization formalizes such an operation with the following transactions:

Debit 73 Credit 48 - reflects the employee’s debt for the workwear sold to him, taking into account the value added tax, since according to Article 3 of the Law on Value Added Tax, the object of taxation is turnover on the sale of goods, including to one’s employees;

Debit 48 Credit 12 - the cost of workwear sold to the employee was written off;

Debit 13 Credit 48 - the amount of accrued depreciation of workwear sold is written off;

Debit 48 Credit 68 - value added tax accrued;

Debit 70 Credit 73 - withheld in accordance with the employee’s application residual value workwear.

The financial result from this operation will be zero, since the residual value of the property (special clothing), increased by the amount of VAT, is equal to its sale price.

If the uniform becomes unusable before the end of the wearing period, a report on the unsuitability of the uniform is drawn up, indicating the reason.

Items of workwear and table linen sent for washing and repair must be recorded in the inventory list on the basis of invoice sheets or receipts from organizations providing these services.

When conducting an inventory of uniforms and footwear in private security companies, it is necessary to take into account the specifics of their activities established by current legislation.

In accordance with letter ULRR N 92/1035 dated July 14, 1995, if the organization has a license from the Ministry of Internal Affairs of Russia to carry out private security activities and operates on the basis of the Decree of the Government of the Russian Federation dated August 14, 1992. N 587 “Issues of private detective and security activities”, then the cost of items issued free of charge in accordance with the current legislation (including special clothing and uniforms) that remain at personal disposal is included in the cost of production under the element “labor costs” in accordance with subclause 7 of the Regulations about the composition of costs. In this case, the following wiring must be made:

Debit 20 Credit 70 - wages accrued for the amount of uniforms issued;

Debit 70 Credit 12 - uniform issued.

It must be borne in mind that, in the opinion of the Russian Ministry of Finance, set out in a letter dated August 9, 1999. N 04-02-04/1, the costs of purchasing uniforms provided free of charge or sold at reduced prices from private security companies should not reduce the tax base for income tax.

When conducting an inventory, it is necessary to pay attention to the fact that if the cost of workwear and footwear was not included in the cost of the element “labor costs”, then the accounting department of a private security company in the event of dismissal is obliged to accept from the dismissed employee the workwear and footwear that he used.

When conducting an inventory of uniforms and footwear in private security companies, it is necessary to check the correctness of the accounting for the issuance of personal protective equipment. Records of the issuance of personal protective equipment must be kept in the Personal Card for recording the issuance of personal protective equipment, approved by the resolution of the Ministry of Labor of Russia dated October 29, 2000. N 39 "On amendments and additions to the Rules for providing workers with special clothing, special shoes and other personal protective equipment." Auditing practice shows that such personal cards, as a rule, are not maintained.

If, based on the results of the inventory of workwear and footwear, a specific culprit for the shortage is determined, compensation for losses in accounting must be reflected as follows:

Debit 73 Credit 84 - reflects the amounts to be recovered from the guilty party as a share of the residual value of the missing IBP object;

Debit 73 Credit 83 - reflects the difference between the actual cost of small business enterprises and their cost at market prices, including VAT;

Reflection of the IBP inventory results in accounting should be as follows:

1) surpluses identified during the inventory:

Debit 12 Credit 80 - accepted for accounting at the market value of small business enterprises in the form of surplus during inventory with the subsequent establishment of the causes of the surplus and the perpetrators.

2) shortages identified during the inventory:

Debit 84 Credit 12 - the shortage of small business products is written off at their actual cost;

Debit 84 Credit 19 - VAT amounts on unpaid and stolen valuables are written off.

After clarifying all the circumstances of the occurrence of shortages and damage to the IBP, the head of the organization makes a decision on the procedure for writing them off from account 84 “Shortages and losses from damage to valuables.”

Shortages of material assets within the limits of natural loss norms approved in the manner prescribed by law are written off as production or circulation costs of the organization:

Debit 20, 44 Credit 84 - the amount of the shortage is written off within the limits of natural loss norms for production or distribution costs.

When determining the specific culprit of the shortage - the financially responsible person - compensation for losses is reflected:

Debit 73 Credit 84 - reflects the amounts to be recovered from the guilty person at market prices;

Debit 73 Credit 83 - reflects the difference between the actual cost of small business enterprises and their value at market prices;

Debit 73 Credit 68/VAT - the amount of VAT attributable to the residual value of the IBP object is restored at the expense of the appropriate source of financing;

Debit 50 (51, 70) Credit 73 - repayment of the deficiency by the guilty party in cash deposited at the cash desk, transferred by bank transfer to a current account or deducted from accrued wages.

In accordance with the current Labor Code of the Russian Federation, the cost of missing, stolen or damaged valuables recovered from the perpetrators is determined based on market prices prevailing in the area on the day the damage was caused. Information on market prices can be obtained from pricing authorities, state statistics authorities or trade inspectorates.

As the debt owed to the guilty person, listed on account 73, is repaid, the corresponding amount of the difference is written off by posting Debit 83 Credit 80.

Debit 80 Credit 84 - written off to financial results shortages associated with natural disasters, emergencies and other reasons provided for in clause 15 of the Regulations on the composition of costs.

If the organization did not look for those responsible for the shortage, then the amount of damage caused is written off from the organization’s own sources by posting Debit 88 Credit 84.

Debit 80 Credit 13 - reflects the amount of depreciation of the IBP that was underaccrued last year (after submitting the report);

Debit 13 Credit 80 - reflects the amount of depreciation of the IBP, excessively accrued after the submission of the approved annual financial statements.

Disposal as a result of damage or loss.

The expiration of the standard service life in itself is not the reason for the removal of the MBP from service. The MBP is taken out of service and deregistered if its further use for its intended purpose is impossible, for example due to complete wear and tear or malfunction. However, wear and tear or breakdown may occur before the end of the item's standard service life. This means that by the time the small business enterprise is written off from the register, its cost may not be fully repaid using certain depreciation methods.

Let's consider the operations for writing off MBP from the register under various options for decommissioning at the Velmash plant. Such transactions are reflected in accounting as follows:

Debit account 10, Credit account 12-2 - the cost of material assets received as a result of disposal of small business enterprises.

Debit account 20, Credit account 13 - additional depreciation was added in the amount of the remaining 50% of the cost of the IBP minus the cost of the material assets received.

Debit account 13, Credit account 12-2 - debiting the IBP from accounting.

Registration of breakdown and loss of MBP is carried out using the MB-4 form “Act of disposal of MBP”. On the basis of this act, an “Act for decommissioning of small-scale enterprises” is drawn up in the MB-8 form (drawn up in 1 copy). If the disposal of the IBP occurred due to the fault of the employee, then the amount of damage and the procedure for compensation are determined in accordance with current legislation.

Implementation.

Operations for the sale of IBP are subject to reflection in account 48 “Sale of other assets”. The debit of account 48 reflects the book value of the disposed items, as well as the expenses incurred in connection with this; the credit of account 48 includes the proceeds from the sale of valuables, as well as the amount of depreciation accrued on these objects at the time of disposal. When implementing the IBP, the following transactions will be made:

Debit account 48, Credit account 12 - write-off of the accounting value of the small business enterprise.

Debit account 13, Credit account 48 - write off accrued depreciation.

Debit of account 62, Credit of account 48 - reflection of revenue from the sale of IBP (under the agreement).

Debit account 48, Credit account 68 - VAT is charged on the cost of sales.

Debit of account 48, Credit of account 80 - the financial result from the sale of IBP (profit) is revealed

Debit of account 80, Credit of account 48 - financial result - loss.

If an organization exchanges IBP, then for tax purposes the actual market price for similar property prevailing at the time of fulfillment of obligations under the transaction is accepted.

When transferring IBE as a contribution to the authorized capital, the correspondence of accounts will look like this:

Debit account 48, Credit account 12 - the accounting value of the small business enterprise is written off.

Debit account 13, Credit account 48 - accrued depreciation is written off.

Debit account 06, Credit account 48 - transferred to IBP as a contribution to the authorized capital at an agreed upon cost.

Debit account 80 (48), Credit account 48 (80) - the financial result from the disposal of the small business enterprise is identified - loss (profit).

Gratuitous transfer is also carried out using account 48, and the correspondence of accounts is the same as during the sale, but there is a posting: debit of account 62, credit of account 48; and the resulting loss (debit to account 80, credit to account 48) does not reduce taxable profit. It should be assumed that the party receiving IBP free of charge does not enter account 19 “input VAT”, but takes it into account in the total cost of received items.

3.5. Inventory of IBP. Reflection of results in accounting.

Organizations are required to conduct an inventory of small business enterprises in the manner and within the time limits established by the Regulations on Accounting and Reporting in the Russian Federation (but at least once a year).

In accordance with the Methodological Guidelines for the Inventory of Property and Financial Liabilities, approved by orders of the Ministry of Finance of the Russian Federation dated June 13, 1995 No. 49, SBPs in operation are inventoried at their locations and the MOL in which they are stored.

Inventory is carried out by examining each item. IBPs are entered into inventory records by name in accordance with the nomenclature adopted in the accounting of the enterprise.

When making an inventory of small items issued for individual use to employees, it is allowed to draw up group inventory lists indicating in them the persons responsible for these items, for whom personal cards have been opened, with a receipt for them in the inventory.

Items of workwear and table linen sent for washing and repair are recorded in the inventory list on the basis of delivery notes or receipts from organizations providing these services.

IBPs that have become unusable, but not written off, are not included in the inventory list, and an act for decommissioning of IBPs is drawn up for them (Appendix 8).

If, as a result of the inventory carried out at the enterprise, a shortage of IBP is revealed due to the fault of the MOL, then the fact of the shortage of property is reflected in accounting using account 84 “Shortages and losses from damage to valuables” using the following entries:

Debit account 84, Credit account 12 - shortage in the amount of the actual cost of the IBP minus depreciation. The difference between the actual and market value of lost valuables is reflected in accounting using account 73 (sub-account “Calculations for compensation of material damage”) and account 83 “Deferred income”:

Debit account 73, Credit account 84 - assigning the amount of the shortfall to the guilty party.

Debit account 73, Credit account 83 - a reflection of the difference between the actual and market value of the small business enterprise.

After repaying the MOL debt (Debit account 50, Credit account 73 - for the amount of debit turnover on account 73), the difference in the excess of the market price over the actual cost of the IBP is attributed to the results:

Account debit 83, account credit 80.

4. Analysis of accounting for the availability and use of IBP.

4.1. Methodological basis for the analysis of IBP.

IBP analysis is carried out in the following directions:

Study and analysis of the structure of IBP, their condition and dynamics;

Analysis of the organization's provision with low-value and wearable items;

Analysis of general indicators of the use of IBP and factors influencing them.

The sources of information when analyzing IBP are, first of all, all primary documents for recording the receipt, movement and disposal of IBP (including unified forms of primary accounting documentation for IBP accounting: MB-2 “IBP Accounting Card”, MB-4 “IBP Disposal Certificate”, MB-7 “Record of issue of special clothing, safety footwear and safety equipment”, MB-8 “Act for decommissioning of IBP”). The forms are primary documents that record business transactions regarding the receipt, movement, and disposal of small business enterprises, and at the same time perform the functions of an analytical accounting register. They are used by various services and departments of the organization for operational, managerial, statistical and accounting.

An important and necessary source of information when analyzing the IBP is the balance sheet (Form No. 1): Section II “Current assets”, line 213 “Low-value and wear-and-tear items”, where the value of the IBP is given taking into account accrued depreciation (that is, at the residual value). When analyzing the IBP, the Appendix to balance sheet(Form No. 5): Section III “Depreciable property”, lines 380 .382: “MBP - total”, including “In warehouse”, “In operation”; Certificate for section III, which shows the wear and tear of the MBP (line 396); as well as Section VI “Costs incurred by the organization”, which presents costs by element.

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Olkhovik Olga, tax expert

July, 2018/No. 61

https://site/journals/nibu/2018/july/issue-61/article-38240.html Copy

It is unlikely that there is an enterprise whose activities do not use low-value assets. Various tools, household equipment, workwear and safety footwear, office supplies, inexpensive furniture and equipment... In a word, everything that you often simply cannot do without. It is not surprising that the abbreviations IBP and MNMA are familiar to every accountant. How are these assets different? And how to organize their accounting? This is what we will talk about now.

You already understand that we will be talking about low-value wear-and-tear items (IBP) and low-value non-current tangible assets (MNMA). They have similar properties. But there are also significant differences. Therefore, IBP and MNMA are taken into account differently.

IBP and MNMA: similarities and differences

MBP and MNMA are similar in that both participate many times during the production process, maintaining its natural form unchanged (unlike, for example, raw materials, materials or goods). Such items gradually lose their original qualities and properties, becoming unusable. However, other - not insignificant - non-current assets also have the same qualities. So the mentioned “multiplicity” of MBP is similar not only to MNMA, but in general to all fixed assets (OS).

How do MBP differ from MNMA?

The answer is suggested by the very names of these objects.

This is confirmed by the corresponding P(S)BU. So, clause 6 P(S)BU 9 “Reserves” defines IBP as inventory used for no more than one year or the normal operating cycle if it is more than one year. The same definition is given in clause 1.3 Recommendation method No. 2*. Well, the MNMA includes assets that have been in operation longer than this period ( pp. 4.5 P(S)BU 7 "Fixed assets"pp. 2, 7 Recommendation method No. 561 **).

Please note: when classifying assets, you should focus on supposed (expected), and not for the actual period of their use.

Yes, that’s understandable. After all, how long each specific asset will actually last when credited to the balance sheet is not yet clear. But! Even if the actual service life of an asset recognized as an IBP exceeds one year (operating cycle), this is not a reason to transfer it to the category of non-current assets. Because for classification purposes we still assume only from the expected life of the asset. And we do not take into account the actual time of its operation. For the same reason, MNMA is not transferred to the IBP if, contrary to expectations, its service life is limited to one year.

Reclassification may only be necessary if expectations will change regarding the service life of a particular object. Then IBP can “turn” into MNMA, and MNMA into IBP. But even in this case, corrections do not need to be made during the recognition period of the asset. After all, no mistake was made in its initial classification.

By the way, for many assets that are usually classified as IBP, their service life is set regulatory documents(for example, for workwear and safety footwear). In this case, you cannot be “random” here. And one should focus precisely on such a normatively established period. If the standard period is not determined, it is set independently.

Thus, the expected period of use of IBPs is established when they are entered into the balance sheet and recorded in the primary documents. This will allow you to avoid possible claims from tax authorities in the future regarding the classification of such items.

The estimated useful life of the MNMA is indicated in the administrative document drawn up when recognizing a low-value object as an asset (i.e., when crediting it to the balance sheet).

In general, we found out: the main difference between MBP and MNMA is their service life, limited to one year (operating cycle). But that is not all.

Please note that

After all, neither P(S)BU 9, nor others regulations There are no restrictions in this regard. So an IBP can also be recognized as a very expensive item. The main thing is that its service life does not exceed one year (operating cycle). That is, the service life is the only one criterion for classifying a particular item as an IBP.

But when classifying MNMA, the value of the asset must be taken into account. Thus, only those non-current assets whose value fits within the framework independently determined by the enterprise are considered low-value ( clause 5 P(S)BU 7). Moreover, such a threshold of low value should be fixed in the order on accounting policies. As a rule, accountants try to set it at the tax level (i.e. equal to UAH 6,000). This allows you to minimize the number of tax-profitable adjustments.

True, there are non-current assets (NA) that do not recognize MNMA, even if their value is less than the “low-value” criterion established by the enterprise. We are talking about assets accounted for in account 11 (except for subaccount 112), namely library collections(subaccount 111), temporary (non-title) structures (subaccount 113), natural resources(subaccount 114), inventory containers (subaccount 115), rental items (subaccount 116), other non-current tangible assets - improvements to leased property (subaccount 117). That is, these assets, regardless of their value, are accounted for in the subaccounts allocated for them and are not included as low-value assets. But this is an exhaustive list of exceptions. Any other NA, the cost of which is less than the “low-value” criterion, is definitely an MNMA.

Please note:

And all “super-annual” objects will be included in the corresponding valuable group of fixed assets.

Please also note: the cost characteristics of items included in the MNMA can be periodically revised. Moreover, such a change is regarded as change in accounting estimates(rather than a change in accounting policy). This means that in connection with a change in the cost criterion, there is no need to revise the composition of assets and transfer fixed assets credited to the balance sheet in previous periods to the composition of MNMA and vice versa. After all, the new size of the cost criterion does not apply to past periods, but begins to be applied to transactions from the date of its establishment (see. SFSU letter dated November 10, 2015 No. 23971/6/99-99-19-02-02-15 , letter of the Ministry of Finance dated May 14, 2012 No. 31-08410-07-25/12004// “Taxes and Accounting”, 2012, No. 49 and clause 2.6 of the Methodological Recommendations on the accounting policies of the enterprise, approved by Order of the Ministry of Finance dated June 27, 2013 No. 635).

Well, now let’s summarize: in order to determine what exactly a specific asset is - IBP or MNMA - it is enough to know the expected period of its use. If it is less than or equal to one year (the operating cycle, if it is more than a year), then, regardless of the cost, it is an IBP. If it is assumed that the service life will exceed one year, then it is necessary to estimate the cost of such a “long-living” asset. If it fits into the low-value framework that the enterprise has established in its accounting policy, it is MNMA (except for assets accounted for in subaccounts 111, 113, 114, 115, 116, 117)). If it doesn’t fit, it’s a different (not insignificant) OS.

For clarity, we show what has been said in the figure.

Classification of tangible assets in accounting

So, we already know how to classify low value. ☺ It's time to move on to accounting for it.

IBP accounting

Accounting. To record and summarize information about the presence and movement of small and medium-sized items owned by the enterprise, use account 22 “Low-value and wear-and-tear items.” The enterprise opens subaccounts to this account independently, depending on the types of small business enterprises in homogeneous groups established based on its own needs.

By debit accounts 22 reflect purchased (received) or manufactured small business enterprises at their original cost (for how to determine it, see “Taxes and Accounting,” 2018, No. 50, p. 9). The accounting (book) value of MBPs transferred into operation is shown on loan accounts 22 with simultaneous debiting to expense accounts. This will also include the write-off of shortages and losses from damage to such items, as well as their other disposal.

Please note: the cost of IBPs put into operation is reflected on the credit of account 22. That is

However, this does not mean that their accounting is completely completed. In the future, operational quantitative accounting of such items should be organized in the context of places of their operation and responsible persons throughout the entire period their actual use ( clause 23 P(S)BU 9 , clause 2.22 Recommendation method No. 2). This is done in order to ensure the safety of these items in operation ( Instruction No. 291 *).

When transferring IBP into operation and other disposal, their assessment is carried out using the methods provided for clause 16 P(S)BU 9(see “Taxes and Accounting”, 2018, No. 50, p. 49). Moreover, for all MBPs that have the same purpose and the same conditions of use, only one of the established ones is used point methods. Disposal inventories are written off to the appropriate expense accounts depending on their purpose (Dt 15, 23, 91, 92, 93, 94 - Kt 22).

If MBPs suitable for further use are returned from service to the warehouse, they must be capitalized again. To do this, wiring is done: Dt 22 - Kt 719.

Documenting. The receipt of IBP at the enterprise is documented in the same way as any other types of inventory. A receipt order (form No. M-4**) is suitable for this. In the same way, like other types of stocks, analytical accounting of interbank supplies in warehouses is carried out on cards warehouse accounting materials (form No. M-12**).

The issuance of IBP from the warehouse for operation to the structural divisions of the enterprise can be issued using an invoice-request for release (internal movement) of materials (form No. M-11**).

But to document operations related to the presence and movement of MBP in operation, there are standard forms of primary accounting, approved by order of the Ministry of Statistics dated May 22, 1996 No. 145. Although an enterprise can independently develop forms acceptable to it primary documents (clause 2.7 of the Regulations on documentary support of accounting records, approved by Order of the Ministry of Finance dated May 24, 1995 No. 88). At the same time, the same standard ones can be taken as a basis. By the way, the State Statistics Committee spoke in favor of drawing up independently developed primary documents for accounting for small business enterprises. letter dated December 5, 2005 No. 14/1-2-25/102 (cf. 025069200).

Tax-profit accounting. No MBP differences section III NKU does not provide. This means that the expenses reflected in the accounting records during the transfer of the small business enterprise into operation (or during another disposal of the small business enterprise) will “migrate” to the income tax return without any adjustments.

VAT. Tax obligations (TO) for VAT do not arise upon transfer of the MBP into operation. However, the need to accrue VAT obligations may arise in case of another “premature” write-off of the MBP - if the MBP is lost or broken before it is put into operation. Then according to p.p. “g” clause 198.5 NKU you will have to accrue “compensating” NB based on the cost of acquiring such prematurely lost/broken MBP. Of course, only if the IBP was purchased with VAT and this is confirmed by a registered NN (BZ 101.06).

Although the fiscal authorities may require the accrual of “compensatory” tax liability even if the MBP is broken/lost after it was put into operation. In any case, speaking about lost/broken inventory items in general, they do not make any exceptions for MBPs transferred into operation (BZ 101.15). We believe that in this case there should not be any BUTs.

And further. In the event that the person responsible for the loss/breakage of goods and materials is identified, the fiscal authorities propose to regard the compensation received from him as reimbursement for the cost of the lost/broken IBP (BZ 101.15). That is, they equate such a “reimbursable” write-off of the IBP to its sale (supply) at the cost of the compensation received.

It is the amount of compensation received from the guilty party, in their opinion, that should be considered the VAT tax base. But they don’t see any non-economic use in this situation. Although, in our opinion, this approach of the fiscal authorities is not justified. After all, the loss/breakage of an IBP (with or without compensation) is defined as the supply of goods (from p.p. 14.1.191 NKU) certainly does not qualify.

Table 1. Accounting for IBP

Accounting for MNMA

Accounting. All expenses associated with the acquisition (production) of MNMA are first capitalized on subaccount 153 “Acquisition (production) of other non-current tangible assets” (on how to form the initial cost of fixed assets (including MNMA), see “Taxes and accounting ", 2017, No. 74, p. 11). And then, upon commissioning, they are written off to subaccount 112 “Low-valued non-current tangible assets.”

True, depreciation of MNMA cannot be calculated in any way. For these purposes, only the straight-line or production method is suitable. Although most often these general methods MNMA is not used for depreciation. And they charge it immediately - in the amount of 100% in the first month of using a low-value asset. Or 50% of its value is written off in the first month, and the remaining 50% in the month of write-off. allows you to do this clause 27 P(S)BU 7 .

Please remember: MNMA depreciated using the 100% or 50/50 method are not subject to revaluation ( clause 16 P(S)BU 7).

In accounting, depreciation is calculated using the following entries: Dt 15, 23, 91, 92, 93, 94 (depending on the direction of use of the MNMA) - Kt 132.

When liquidating an MNMA, the amount of accumulated depreciation and its residual value are written off: Dt 132 - Kt 112, Dt 976 - Kt 112.

Documenting. Since MNMA is an OS, then to account for these assets, forms designed for accounting for OS are used. That is, an enterprise can use for accounting MNMA or forms approved by order of the Ministry of Statistics dated December 29, 1995 No. 352 for self-employed accountants, or those approved by order of the Ministry of Finance dated October 7, 2016 No. 818 for state employees. Well, or develop your own forms. That is, despite its low value, there are no concessions in documentation for MNMA. They are documented in the same way as any other valuable OS.

Let us briefly remind you: when adding MNMA to the balance sheet, an Acceptance and Transfer Certificate (internal movement) of fixed assets of standard form No. O3-1 is drawn up. For individual accounting of each MNMA object, an Inventory card for accounting of fixed assets is used (standard form No. O3-6 or the corresponding “budget”). Well, during liquidation, a Certificate of Write-off of Fixed Assets is drawn up in Form No. OZ-3.

Tax-profit accounting. Unlike accounting, in tax accounting the threshold for the low value of fixed assets is fixed normatively and amounts to 6,000 UAH. Moreover, non-current assets worth less than UAH 6,000. OS in understanding NKU are not () at all. So

Tax authorities also confirm this (see BZ 102.05, letters from SFSUdated June 26, 2017 No. 821/6/99-99-15-02-02-15/IPK Anddated 03/02/2017 No. 4349/6/99-99-15-02-02-15). This means that the cost of MNMA will reduce the object of taxation in the accounting procedure - when calculating depreciation on the cost of such assets, or more precisely, when including depreciation as part of the enterprise's expenses.

VAT. When liquidating an MNMA, tax authorities require VAT to be accrued in accordance with p.p. “g” clause 198.5 NKU, since when MNMA is liquidated, its use in economic activity is terminated (BZ 101.04). True, the tax base (book residual value according to accounting data) will be here only if the enterprise did not fully depreciate such an object in the first month of use.

Well, there is, of course, a need to accrue such non-refundable assets only if the liquidated MNMA was acquired with VAT and the corresponding tax identification was registered in the Unified Taxpayer Tax Register (BZ 101.06). But the fact of reflecting a tax credit for such an income tax (if the MNMA was acquired after July 1, 2015) does not affect the need to accrue “compensating” tax assets (BZ 101.06). That is, if the Taxpayer Identification Number is registered in the Unified Taxpayer Identification Number, but the Taxpayer Identification Number is not reflected for some reason, “compensating” Taxpayer Taxes will still have to be accrued (BZ 101.06).

The same situation occurs with “premature” write-off (breakdown, loss of MNMA). True, if the payer receives compensation for broken or lost MNMA from the guilty party, then the tax authorities will demand to “tax” the amount of this compensation, and not the book value of such MNMA (for more details, see the IBP section).

Table 2. Accounting for MNMA

All companies, without exception, have cheap and not particularly valuable property that is used in the course of work. It does not belong to the OS and therefore cannot be displayed, since it is the cost is quite low.

Such property includes computers and other office equipment, various consumables, workwear, dishes and even cleaning/detergents, and so on.

To this group may be included and some tools, equipment, spare parts, in other words, everything that can be used in the process of solving various kinds of production problems, but is quickly subject to wear, which leads to the need for replacement.

To be able to determine that a particular item is in fact of low value and wearable, without fail you need to make sure that the period of its use does not exceed 12 calendar months, and the cost does not exceed 40,000 rubles.

What applies

IBP means those means of labor activity, the cost of which is directly related to the company's reserves.

As noted earlier, in order to identify the identity of a particular product, should be taken into account:

• established purchase cost;
• specified period of operation.

Moreover, it is necessary to take into account the fact that some part of the IBP is included in the category of inventories, which have such features, How:

• their cost is not taken into account;
• They can only be used for up to 12 calendar months.

A situation often arises when it is very difficult for an authorized person to classify a particular item as an IBP.

The maximum cost of this category of products has been established, which makes it possible to classify overalls, various equipment, and so on directly as MBP.

Often the operating period is not taken into account. In many ways, this applies to chainsaws, various highly specialized devices and tools, components, and so on.

By and large, all products without exception that can fully satisfy one of the few criteria, namely:

• the period of use exceeds 1 calendar year, and the cost is significantly lower than the established price;
• the cost of production is included in the price range, and its period of operation is no more than 12 months;
• the cost is significantly overestimated, as is the period of operation;
• the cost and period of use are within the established range.

As you can see, there are few criteria, but if one of them is satisfied, the product can be classified as an IBP.

Sample act

Today, any unified form of act regarding low-value and wear-out products is mandatory for use not provided, since hired workers of companies have all the necessary rights to draw up an act in any form or, if the company has a developed and accepted sample of documentation, exclusively according to its template.

In addition, often representatives of the organization prefer to use previously used general procedure form MB-8. This is largely due to the fact that it is very clear and comfortable in structure, and also includes all the necessary information, which allows you to avoid “thinking through” the composition of the documentation.

A cap

The header of the document contains several lines that are necessary for approval by the company management - Without the appropriate signature, the act has no legal force.

After this you must specify:

• number assigned to the act being drawn up;
• the name of the company and structural unit in which the write-off is carried out, and the code regarding OKPO is also indicated.

Typos are prohibited.

Front side

After the act header follows first table, in which you must include:

• date of document generation;
• code of the type of operation (according to the established classifier);
• structural subdivision;
• type of work activity according to the established OKVED;
• information regarding the subaccount and analytical accounting code.

In the following table you must enter detailed information regarding the property itself, namely:

• Name;
• volume/quantity;
• cost price;
• period of operation;
• and other information.

The order is formed in free form on behalf of the company management. If the company has developed a form for this order, then it becomes necessary to form it exclusively according to the established template.

Accounting

Today, the work of an accountant with an IBP is carried out in strict accordance with PBU 5/98 “Accounting for inventories.”

It clearly states that all small business enterprises, without exception, have such stages, How:

• Adoption;
• exploitation;
• exception.

Depending on the life cycle their products are taken into account as one of these options:

• Adoption;
• provision;
• transition to work;
• wear;
• write-off

At the same time, the fact of receipt and provision of IBP is taken into account same as for material.

Features of accounting are next:

• if the cost of the IBP is no more than 1/20 of the established cost limit, then the fact of writing off these products is carried out during the period of their provision for use;
• if the cost of the IBP exceeds 1/20 of the established price, then depreciation is necessary, and the number of goods produced must be taken into account.

In the second option, depreciation can be calculated using one of the following options:

1. Interest. Here, it is possible to use depreciation instantly during the transition to production, or 50% of depreciation during use, and the remaining 50% in the process of elimination.
2. Linear. IN this method make a correlation between the period of use of the product and the manufacturing standard.

Which option is most optimal? decided by the direct management of the company.

Based on the foregoing, we can conclude that there are such main stages of accounting, How:

1. Receipt.
2. Providing IBP.
3. Transfer of items for their intended use.
4. Detection of wear.
5. Carrying out write-off of items.

These stages are key and can rarely be supplemented with other points.

Reasons and procedure for write-off

All property owned by the company, without exception, should be displayed in specially developed documentation.

The very fact of its presence directly affects taxation (exclusively in the process of applying certain schemes, for example, under the general system).

In order to be able to get rid of property registered in the company, it is necessary to create an act that provides the right to write off unnecessary, worn-out or obsolete materials, equipment, and so on legally.

In relation to each type of inventory value, there is its own form of documentation, and a form is also provided for the possibility of writing off low-value and wearable items.

Commission

Write-off of any type of company property is carried out, in most cases, formed by the commission. It may include employees of the organization, as well as outside experts.

The approval of commission members is carried out by the formation of an appropriate order, which must necessarily confirm the need to write off low-value and wearable items. It is published on behalf of the company’s management (the company’s seal and the signature of the immediate management must be present).

Representatives of the commission carry out such actions, How:

1. Analyze and study technical documentation (provided that it is available).
2. They confirm the fact that the property has fallen into disrepair, is obsolete or worn out, and also identifies the main reasons.
3. Establish the fact that renovation work and future use of certain inventories is not possible.

Based on the information received, the commission makes a decision about the need to write off the IBP.

From all of the above, we can conclude that an appropriate act on the issue of writing off low-value and wear-out items can be formed in a situation where the organization has decided to write off items that have become unusable during operation. Such items are not included due to their relatively low price category.

How to capitalize an IBP in 1C?