How to properly write off car tires. Tire write-off rates consultant plus
We purchased tires for a company car. How to reflect this in accounting and when calculating income tax? What documents are needed? The company applies common system taxation.
If an organization purchases tires separately from a car, then regardless of the cost and term beneficial use they are included in the MPZ and are accounted for as spare parts:
Debit 10-5 Credit 60
– car tires were credited (on the basis of shipping documents from the supplier).
When replacing worn (damaged) tires, wiring is done:
- written off the cost of tires (written off spare parts for car repairs).
When replacing tires, it is not necessary to draw up a card in the form of No. OS-3. If the organization carries out the replacement on its own, it is possible to draw up an act on seasonal tire replacement in any form. If seasonal tire replacement is carried out by a contractor, the document confirming the replacement may be an act of acceptance and transfer of work performed.
If tires are replaced during car repairs, the write-off of tires is drawn up by an act on the replacement of spare parts in the car in any form.
The rationale for this position is given below in the materials of the System Glavbukh
Replacement car tires happens in two cases:
- with complete wear (or with damage that cannot be repaired);
Situation:what category of property in accounting do car tires belong to - to fixed assets or inventories
- separate from the car.
The tires that are included in the car kit are not an independent inventory item (clause 10 by order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n). Their cost is already included in original cost car, therefore, it cannot be taken into account separately (account 10).
If an organization purchases tires separately from a car, then regardless of the cost and useful life, they should be included in the inventory and accounted for as spare parts. This is explained as follows.
Firstly, automobile tires are not means of labor intended for the production of products, the performance of work, the provision of services. Namely, this characteristic makes it possible to qualify this or that property as a fixed asset (clause 46 of the Regulation on accounting and financial reporting).
Secondly, tire replacement is always associated with maintaining the fixed asset (car) in working condition or with its repair (recovery). The cost of restoring property, plant and equipment (i.e. the cost of tyres) is written off as reporting period to which they refer (clause 27 PBU 6/01). And this means that tires purchased separately from the car are also not an independent inventory item, the cost of which should be written off through depreciation (paragraph 17 of PBU 6/01).
Situation: what documents need to be drawn up upon receipt of car tires and their transfer to operation. Tires purchased separately from vehicle
Automobile tires are included in the MPZ (account 10-5 of the Instructions for the chart of accounts). Therefore, the rules for processing operations related to their receipt and commissioning are similar general order processing of incoming and outgoing materials. Since the moment of writing off the cost of automobile tires coincides with the moment of their complete wear, the organization must ensure their safety and control over their use.
Accounting: purchasing tires
The receipt of tires purchased separately from the car, reflect the wiring:
Debit 10-5 Credit 60
– car tires were credited (on the basis of shipping documents from the supplier).
Accounting: replacing worn tires
If the organization replaces worn (end-of-life) or damaged tires, then it restores part of the original technical characteristics of the car. Such a replacement should be considered as the current repair of fixed assets. This follows from the provisions of paragraph 26 of PBU 6/01.
In accounting, reflect the repair costs in the reporting period to which they relate. Vehicle repair costs are included in the cost of ordinary species activities (clause 27 PBU 6/01, subp., PBU 10/99). Therefore, write off the cost of tires at the time of their release from the warehouse (when drawing up documents for the release of tires) (clause 93 of the Guidelines approved).
When replacing worn (damaged) tires, make the wiring:
Debit 20 (23, 25, 26, 44...) Credit 10-5
- deducted the cost of tires.
Seasonal tire change
When changing tires seasonally, the technical characteristics of the car are not restored. This is because seasonal tire replacement is necessary condition to maintain vehicle performance. In accounting, such work is classified as operations related to the maintenance of an object of fixed assets (clause 66 of the Guidelines, approved).
When seasonal tires are put into operation, their cost is written off at a time (clause 93 of the Methodological Instructions approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n):
Debit 20 (23, 25, 26, 44...) Credit 10-5
- Tires for the summer (winter) season were installed on the car (based on the requirement-invoice in the form No. M-11, the act on the seasonal replacement of tires or the act of acceptance and transfer of work performed).
To control the safety of seasonal tires that are temporarily not in use, you can take into account the balance sheet. For example, on account 012 "Temporarily unused car tires for the summer (winter) season." Tires can be capitalized in a conditional assessment (for example, at a price of 1 ruble / piece - then the cost of tires will correspond to their quantity). When dismantled seasonal tires arrive at the warehouse, make the following wiring:
Debit 012 "Temporarily unused car tires for the summer (winter) season"
- reflected the receipt of summer (winter) tires after seasonal replacement (based on the act on seasonal tire replacement).
Situation: what document to confirm the fact of seasonal replacement of car tires
This issue has not been legally regulated.
Seasonal tire replacement is not a repair, but an operation related to maintaining the technical characteristics of a car due to changes in operating conditions (clause 66 of the Guidelines approved by order of the Ministry of Finance of Russia dated October 30, 2003 No. 91n). Therefore, when changing tires seasonally, it is not necessary to draw up a card in the form of No. OS-3. If the organization carries out the replacement on its own, it is possible to draw up an act on seasonal tire replacement in any form. If seasonal tire replacement is carried out by a contractor, then the document confirming the replacement may be an act of acceptance and transfer of work performed.
tax accounting
Situation: what category of property in tax accounting do car tires belong to. The organization applies the general system of taxation
The answer to this question depends on how the tires enter the organization:
- together with the car (tires installed on running and spare wheels);
- separate from the car.
In tax accounting, tires purchased with a car are reflected by analogy with accounting, that is, they are included in the initial cost of the car (clause 1, article 257 of the Tax Code of the Russian Federation).
If an organization purchases tires separately from a car, then, regardless of cost and useful life, they are not included in depreciable property. This is explained as follows.
Firstly, automobile tires are not means of labor intended for the production of products, the performance of work, the provision of services. Namely, this characteristic makes it possible to qualify this or that property as a fixed asset and include it in the composition of depreciable property (clause 1, article 257 of the Tax Code of the Russian Federation).
Secondly, car tires are not named as a separate item either in the All-Russian Classifier of Fixed Assets, or in the Classification of Fixed Assets developed on its basis, approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1. However, it is necessary to determine the useful life of depreciable property in accordance with these documents (clause 1, article 258 of the Tax Code of the Russian Federation).
Thus, tires purchased separately from the vehicle (whether to replace worn and damaged tires or seasonal replacements) cannot be classified as property, plant and equipment. The costs of their acquisition should be qualified as expenses for the maintenance and operation, repair and maintenance of fixed assets and other property (subclause 2, clause 1, article 253 of the Tax Code of the Russian Federation).
BASIC: seasonal replacement
In case of seasonal replacement, the cost of tires refers to the cost of maintaining official vehicles and is included in other expenses (clause 11, article 264 of the Tax Code of the Russian Federation). Moreover, if official vehicles serve the facilities of service industries and farms, the cost of tires is related to the costs associated with the activities of service industries and farms (Article 275.1 of the Tax Code of the Russian Federation).
BASIC: Replacing worn tires
When replacing worn (damaged and beyond repair) tires, their cost is included in the repair costs and is included in other expenses (
From February 1, 2004 to January 1, 2008, tire maintenance and operation by owners Vehicle on the territory of the Russian Federation were regulated by the Rules for the operation of automobile tires AE 001-04, approved by the order of the Ministry of Transport of Russia dated January 21, 2004 No. AK-9-r (hereinafter referred to as the Rules).
Thus, section 10 of the Rules established the obligation of the organization to monitor the mileage and wear of automobile tires. When installing tires on a car, the organization should have a card for recording the operation of a car tire (clause 43 of the Rules).
Car tires have their own mileage, after which they should be replaced. After reaching the standard operating mileage, worn tires are replaced. It should be borne in mind that the norms for tire operating mileage are established by the Temporary Standards for the operational mileage of tires of motor vehicles RD 3112199-1085-02, approved by the Ministry of Transport of Russia on 04.04.2002 (hereinafter referred to as the Norms), however, the validity of these Norms is limited to the date 01.01.2007.
The authors note that so far not a single document has been published that establishes a unified procedure for the maintenance and operation of tires by vehicle owners, as well as the norms for the operational mileage of vehicle tires throughout the Russian Federation. Meanwhile, when operating motor vehicles in a budgetary institution, it is necessary to be guided by a certain procedure for operating and decommissioning tires, which, in our opinion, should first of all ensure the fulfillment of the requirements of both budgetary legislation on the economical and efficient use of budgetary funds, and legislation on ensuring road safety .
Analysis of the solution of similar problems in various federal ministries and departments shows the following:
1) the procedure for maintenance, operation and disposal of car tires in certain situations can be developed by the authorized body, the main manager of budgetary funds, a budgetary institution independently, taking into account the specifics of their activities (at the same time, a budgetary institution can develop such a procedure only taking into account the requirements on this issue set out in documents of higher organizations);
2) the authorized body may allow subordinate budgetary institutions to be guided by the Rules and Regulations that have ceased to have effect.
An example of the first option is Order No. 300 of the Russian Ministry of Defense dated September 25, 2006 “On approval of the Guidelines on operating hours (service life) before repair and decommissioning of automotive equipment and automotive property in the Armed Forces of the Russian Federation”, and the second option is implemented, for example, in the order of the Judicial Department of the Armed Forces of the Russian Federation of 30.06.2008 No. 104 "On approval of the Instructions on the procedure for the maintenance, operation, maintenance and repair of official vehicles", methodological recommendations for the organization of transport services territorial bodies and institutions of the Ministry of Justice of Russia (published in the Bulletin of the Ministry of Justice Russian Federation, 2008, No. 12).
According to the authors, in the situation under consideration, as a recommendation, a budgetary institution, when approving the procedure for accounting for tires, can use the above Rules and Norms. This procedure can be approved as part of the accounting policy of the institution (an order on the specifics of the implementation of state accounting policies in a particular budgetary institution).
In addition, when determining the procedure for writing off automobile tires and the norms for their operating mileage, the following should also be taken into account. When deciding on the possibility of further operation of tires up to the operating mileage, the following requirements must be taken into account:
1) federal law dated 10.12.1995 No. 196-FZ "On road safety";
2) Regulations on ensuring road safety at enterprises, organizations and institutions engaged in the transportation of passengers and goods, approved by order of the Ministry of Transport of Russia dated 09.03.1995 No. 27;
3) other normative acts aimed at ensuring road safety.
That is, officials, first of all, should take into account the possibility of safe operation of motor vehicles on a specific set of tires.
Please note that the Norms establish indicators for the average tire mileage. This mileage was calculated taking into account:
- base car model;
- tire size;
- tire models.
In addition, when calculating the tire operating mileage, the operating (working) conditions of the vehicle are taken into account. At the same time, such indicators were obtained by a specialized research organization empirically.
It should also be borne in mind that, in accordance with clause 3.4 of the Norms, for new tire models and car brands for which tire operating mileage standards are not established, the head of the enterprise has the right to order the enterprise, based on the average mileage of decommissioned tires, to put into effect a temporary norm agreed with Federal State Unitary Enterprise NIIAT (currently JSC NIIAT). In this case, the period of validity of temporary norms should not exceed 2 years. During this period, the compliance of the established value of the norm with the average mileage of a tire of a given size and model for a particular vehicle is checked, as well as the value of the norm is clarified.
In the situation under consideration, a budgetary institution does not have the opportunity to independently develop tire operating mileage standards (there are no relevant specialists and material and technical base), but it can use the provisions of the Rules and Norms. In our opinion, when using these documents, it is necessary to take into account the manufacturers' guarantees for the operating time of tires within the warranty period (i.e., the rate used should not be less than the warranty, taking into account amendments to operating conditions). Recall that manufacturers can establish warranty periods not only for tire service, but also for their storage.
In our opinion, based on the conclusion of the relevant commission for new tire models and car brands, the head budget institution has the right to put into effect, by order of the enterprise, a temporary rate of tire operating time, taking into account:
- average mileage of decommissioned tires;
- tire manufacturers warranty.
In addition, subject to appropriate limits budget commitments norms can also be established with the involvement of specialists from specialized organizations (for example, JSC NIIAT).
Accounting for car tires. Budget accounting in an institution is maintained in accordance with the Federal Law of November 21, 1996 No. 129-FZ "On Accounting" (hereinafter - Law No. 129-FZ), the Instruction on Budget Accounting, approved by Order of the Ministry of Finance of Russia of December 30, 2008 No. 148n (hereinafter - Instruction No. 148n) and other regulatory legal acts. The document flow for the acceptance, movement and write-off of inventories by the institution is developed independently, approved by the head and reflected in accounting policy organizations. Spare parts for vehicles (including car tires) upon purchase are accounted for on the basis of primary accounting documents on account 10506000 “Other inventories”. In accordance with Instruction No. 148n, when issuing spare parts for operation, a “Statement of issuance of material assets for the needs of the institution "(f. 0504210) or" Demand-invoice "(f. 0315006).
All issued spare parts for vehicles (including car tires) are recorded on the off-balance account 09 “Spare parts for vehicles issued to replace worn ones”. Analytical accounting of tires is carried out in the card of quantitative-sum accounting of material assets (f. 0504041). Tires that have become unusable can be written off from the register according to the “Act on the write-off of inventories” (f. 0504230).
Reasonable applications of persons responsible for the technical condition and operation of the vehicle, approved by the head of a budgetary institution, serve as the basis for replacing car tires on a vehicle. When installing tires on a car, it is advisable to draw up an act. In this case, the numbers, model and designation can be indicated in the act. The form of such an act can be developed and approved by the organization in compliance with the requirements of paragraph 2 of Art. 9 of Law No. 129-FZ.
except budget accounting, an additional accounting of car tires can be organized in the institution. To do this, you can use, for example, separate provisions of the Rules.
So, institutions can, for each tire installed on a car (new, retreaded or with a deep tread pattern) when it is assembled or during operation, start a record card for its operation in the form specified in Appendix 12 to the Rules. Tire accounting can be carried out in accordance with the norms of this document by the responsible person who is entrusted with this responsibility.
When replacing a tire on road wheels with a spare or, if necessary, with a purchased tire, the driver informs the responsible person of the date of replacement, the serial number of the replaced tire, and the speedometer readings at the time of installation. These data must be recorded in the cards for accounting for the work of the replaced and spare tires.
To control the correct accounting of tire mileage, the employee responsible for this must selectively check on a quarterly basis the compliance of the tires actually used on the car with the tires assigned to the car according to the registration card by serial numbers.
When the tires are taken out of service, the card indicates: the date of dismantling, full mileage, the name of the reason for the removal, determined by the commission, the remaining height of the tread pattern (according to the greatest wear). In addition, it necessarily makes a record of where the tire is sent - for restoration, deepening the tread pattern by cutting, for repair, scrap or reclamation.
Instruction
The total cost of the purchased car includes the cost of tires. Keep records of those that are on, by type (tubes, tires, rim tapes), grades, sizes and technical condition (new, in need of repair, used, scrap).
To streamline accounting, get accounting cards, in which fix the garage number of the tire, its size, manufacturer, make and state number of the car, date of installation or dismantling, mileage, reason for leaving operation, and also indicate the mileage from the date of purchase to complete wear .
Using such cards, keep track of the history of the tire from the moment it was put into operation until it was written off. Tires that were removed from the car for or for repair, come to the warehouse on invoices with the appropriate account on the card. Posting is carried out materially according to the waybill in the form TTN-1 or according to the waybill TN-2. It is issued by the supplier in the manner prescribed by the decree of the Ministry of Finance.
Carry out the release of tires from the warehouse on demand, as well as taking into account the control function on the card, where you note that it is issued instead of the one removed and credited to the warehouse.
If the tire is sent, make sure that the commission signs the card for recording its work, Chief Engineer or leader. This card will be an act of writing off a tire.
For tires that arrived after restoration, get new accounting cards. The release of tires that are required to replace the unusable ones should be carried out according to the act-requirement for replacement, only if the tires removed from the car are returned to the warehouse.
Sources:
- write-off of car tires
If your car is more than 10 years old and you are thinking about purchasing a new one, then there are two options - either sell it to a new owner, or scrap the car. The procedure for writing off a car does not take much time. In addition, the state offers a cash bonus for scrapping a car for the purchase of a new Russian car.
Instruction
The owner must come to the district traffic police department, have the following registration documents with him:
Certificate of registration or registration certificate
Write an application addressed to the head of the traffic police at. The head of the traffic police, if there are documents, may decide to write off without. Even district inspectors have the right to inspect and issue an act for write-off. At the same time, the district police officer writes a report, where he confirms that the units and the unit correspond and are ready for write-off.
A decommissioned car cannot be re-registered. For driving a vehicle that is not duly registered and has not passed the state technical inspection, you face a fine for an administrative offense.
Sources:
- decommissioned cars
Currently, car tires from various manufacturers have appeared on sale. The financial difficulties of many motorists caused the appearance of inexpensive Chinese-made tires on sale. The choice of tires is greatly complicated by the wide variety of model ranges. To choose the right tires for your car, it is enough to know the tire size recommended by the manufacturer, the weight of the car and the conditions of its operation.
You will need
- Data on vehicle weight and tire size.
Instruction
Buy tires of the correct size recommended by the manufacturer. The size on the side of the tire looks like this: 185/65R14 82Q. The first digit is the tire width in millimeters, the second is the height as a percentage of the width, R14 indicates the use only for disks with a mounting diameter of 14 inches, 82Q is the load and speed coefficient. Their values can be found in a store that sells tires.
Do not try to purchase tires wider than recommended by the manufacturer. This will reduce the pressure on the road and worsen traction. This can be partly offset by the use of a softer rubber model.
Pay attention to the coefficient of adhesion and the suitability of this characteristic for your goals. The required coefficient of adhesion depends on the weight of the machine. The adhesion coefficient is always indicated by a number in the name, for example, BRIDGESTONE "DMZ-3". The number 3 indicates that this is the softest rubber in this range and has the highest coefficient of grip. They are ideal for heavy vehicles with small wheels such as the Mitsubishi Delica and similar. There are tires for diametrically opposed purposes, for example, Nokian "Hakkapelliita-5". These tires are ideal for a light car with large wheels such as Suzuki "Escudo" or Toyota "RAV-4" or similar.
Pay attention to the load factor (it is encrypted in the tire size line). The load factor primarily depends on the materials used by the manufacturer. The softness of the tread does not depend on the load factor.
To choose a good rubber, make it a test for slipperiness. Place the tip of your index finger on the running surface of the tire, lightly press your finger against the tread and with a little effort, try to get your finger to slide along the pattern. If the finger slides easily, without noticeable resistance, then such wheels will not hold the car well in ice, especially in the thaw.
Pay attention to the structure of the sidewalls of the tire. Homogeneous rigid sidewalls will make driving on ice bumps very hard, possibly difficult to control, but at the same time such wheels will have reduced rolling resistance. It is better to buy tires with a mixed structure, where the sidewall is hard closer to the disk and softer closer to the tread.
Tires are unidirectional and universal. The difference is that universal tires can be put on either side, while unidirectional tires can only be put on one side of the car, right or left. Whether this wheel will be installed on the right or left side is set when mounting the tire on the disk. Practice shows that the use of unidirectional tires improves the grip of the car at high speeds.
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Very often, motorists face the question: how to get rid of an old unnecessary car? There can be many reasons for this: it takes up space in the garage; the car has served its purpose, has not been driven for a long time, and you have to pay tax for it. The government even initiated a program for the recycling of old cars, when the owners were given a certificate for 50 thousand rubles to buy a new car instead of an old car. But, unfortunately, not all car owners were able to take advantage of this program.
Instruction
The car can be sold at, but first deregister it with the MREO traffic police. This procedure is not the most pleasant. Huge lines, not very polite employees. So, what is needed for this? First, come to the MREO traffic police at the place of registration of the vehicle. You need to have the following documents with you: a passport of a citizen of the Russian Federation, an application (on the spot), a certificate of registration of a car, a technical equipment passport (PTS). License plates are required.
Some departments also work with electronic requests, so in order to save your own time, first call and check whether it is possible to submit an application for disposal via the Internet. Of course, you will have to go, but only once and at a strictly agreed time: to hand over the numbers and show the car. In the same case, if the car is not running, the traffic police officer can be invited to inspect the parking lot. This must be agreed upon in advance.
In MREO you need to take applications and enter the necessary data there. In the “Please” section, you need to write: “remove the technical device in connection with recycling.” Then, in the name of the head of the MREO, write an explanatory note, where you need to indicate that the car, numbers and documents are attached (if any), if they are not, then you need to indicate that the numbers and documents are lost.
Now hand over all these documents to the window for receiving documents. After submitting the documents, you will be told whether you need to wait for a document on the completed transaction or you can come later.
That's it, the car is deregistered, and the deregistration data must be received by the inspection for recalculation transport tax.
Sources:
- how to dispose of a car without a document
If an enterprise in the course of its activities is faced with the need to repair equipment, vehicles or other equipment on its own, then in without fail Keep a record of the spare parts used. This requires a sub-account of 10.5" Spare parts."
You will need
- - sub-account 10.5 "Spare parts".
Instruction
Form a commission at the enterprise headed by the chief accountant, which will be responsible for maintaining primary documentation for fixed assets and materials. To do this, it is necessary to issue an appropriate order, appointing responsible persons. Develop a repair plan and defect lists, according to which spare parts will be used for various needs.
Document the receipt of spare parts at the warehouse of the enterprise. To do this, the materially responsible person draws up a receipt order in the established form M-4, which indicates the actually accepted number of valuables and assigns an item number for them. If the spare parts were received from the supplier, then in the accounting department this operation is reflected in the credit of account 60 “Settlements with suppliers” and the debit of account 10.5. When purchasing spare parts for cash, an accountable person opens a debit on account 10.5 and a credit on account 71 “Settlements with accountable persons”. If the enterprise independently produces these materials, then in correspondence with account 10.5 there will be account 20 “Main production”.
Early history of the company
Bridgestone was founded in 1931 by Shojiro Ishibashi. The name of the company itself is a literal translation into English language the names of the founder. The surname literally translates into Russian - “stone bridge”.
The first tire factory was built in 1934 in the Japanese city of Kurume. In the thirties of the last century, in addition to tires, the company also produced sports goods, hoses, belts, insulating materials, which then brought her the bulk of the profits.
During the Second World War, the company was forced to serve the needs of the army. During one of the bombings, the company's headquarters were destroyed. Lost documentation. But the factories in Kuruma and Yokohama survived, which made it possible to establish production after the war.
In the 1950s, the company developed rapidly. The company came out on top in the production of tires in Japan. Annual sales revenue reached ten billion yen.
Expansion into the international market
The sixties were the years of the beginning of the expansion of the Bridgestone company in international market. In 1965, the first overseas factory opened in Singapore. Soon, tires began to be produced at a new plant in Thailand. A sales office was opened in North America.
The expansion continued in the 1970s. Bridgestone has built factories in Indonesia and Iran. The company also acquired tire manufacturing facilities in Taiwan and Australia from local manufacturers.
In the 1980s, Bridgestone continued its overseas expansion strategy with the goal of becoming one of the top three rubber manufacturers in the world. As part of this strategy, the firm acquired a plant in Tennessee from Firestone. It became Bridgestone's first production site in North America.
Well, in 1988, Firestone itself was bought out, the second, at that time, tire company on the American continent. Thus, Bridgestone has become a global corporation. Its production capacity was supplemented by several dozen factories in North, Central and South America. In the same 1988, the company began operations in Europe.
In the nineties, the corporation continued to expand its business on a global scale. New manufacturing facilities have been established in Thailand, India, Poland, China and the United States of America.
Sources:
- Bridgestone Corporate
- A Global Dream
The accounting procedure for car tires depends on whether they are purchased together with the vehicle or separately from it.
VICTORIA ZHMULINA, Senior Auditor, VIT-audit LLC
The tire is one of the main elements of the chassis of the vehicle. Tires, other than those purchased with fixed assets, are included in inventories. Features of these material assets directly affect the order of their accounting and documentation. Tires are constantly subjected to increased wear and quite often fail much earlier than the end of their service life. In addition, worn tires can be either retreaded or recycled, which has different accounting implications. Tires also have certain seasonal properties that dictate the frequency of their use during the operation of the car.
In accordance with paragraph 10 of the Methodological Guidelines for the accounting of fixed assets, approved by Order of the Ministry of Finance of the Russian Federation dated 13.10.03 No. 91n, unit accounting OS is an inventory object. An inventory object is recognized with all fixtures and fittings, or a separate structurally separate object designed to perform certain independent functions, or a separate complex of structurally articulated objects that form a single whole, designed to perform a specific job.
Since it is not possible to use a tire purchased with the car separately from it, the initial cost of the car includes, among other things, the cost of a spare wheel with tire, inner tube and rim tape.
That is, tires, including spare ones, purchased with the car, are accounted for as a fixed asset and reflected on account 08 “Investments in non-current assets”. When the cost of the car is fully formed, the accountant makes a record
Dt01 "Fixed assets" - Kt08 "Investments in non-current assets".
Purchasing tires separately from the car
Road transport enterprises have an industry-specific Instruction for accounting for income and expenses, which was approved by Order of the Ministry of Transport of Russia dated June 24, 2003 No. 153. According to this instruction, the cost of spare parts for the repair of rolling stock and the cost of car tires are included in material costs (clause 42). The same article takes into account the costs of restoring wear and repairing car tires, but only within the limits approved by the Ministry of Transport, which is fixed in the accounting policy of the organization (paragraph 43). Excess costs for the restoration of wear and repair of tires are included in other expenses (paragraph 97).
According to the Instructions for the application of the Chart of Accounts, subaccount 10-5 “Spare Parts” takes into account the availability and movement of spare parts purchased or manufactured for the needs of the main activity, intended for repairs, replacement of worn parts of machines, equipment, vehicles, as well as car tires in stock and turnover.
According to paragraph 42 of the Guidelines for accounting for inventories, approved by Order of the Ministry of Finance of the Russian Federation dated December 28, 01 No. 119n, materials are a type of inventory. Materials include raw materials, basic and auxiliary materials, purchased semi-finished products and components, fuel, packaging, spare parts, construction and other materials.
Thus, tires purchased separately from the vehicle must be included in the material composition. At the same time, the price of tires does not affect the order of their accounting.
Documenting
To account for tires, intersectoral forms of primary documentation for accounting for inventory are used, which are approved by the Decree of the State Statistics Committee of Russia dated October 30, 1997 No. 71a. These forms include: receipt order (form No. M-4), limit-fence card (form No. M-8). An organization for accounting for the operation of tires can, in addition to unified forms primary documents independently develop and apply in economic activity its documentation that meets the requirements of Art. 9 of the Law on Accounting (clause 100 of the Methodological Guidelines for accounting for inventories). At the same time, the forms of documents developed by the organization independently must be fixed in the accounting policy. However, organizations can also benefit from existing experience. For example, Order of the Ministry of Agriculture of Russia dated May 16, 2003 No. 750 approved specialized forms of primary accounting documentation for agro-industrial enterprises, including a tire record card (form No. 424-APK), which is maintained from the moment tires are received and until they are written off (disposal) . You can also use the card for accounting for the operation of a car tire, which is an annex to the Order of the Judicial Department under the Armed Forces of the Russian Federation of June 30, 2008 No. 104 “On approval of the Instructions on the maintenance, operation, maintenance and repair of official vehicles”. Appendix No. 12 to the previously valid Rules for the operation of automobile tires AE 001-04, approved by the Order of the Russian Ministry of Transport dated January 21, 2004 No. AK-9-r, also provides a form for recording tire operation.
The tire record card indicates the technical condition of the tire on the car, including defects, the nature and extent of damage. For used tires, when fitted to another vehicle, their previous mileage is recorded. After the repair of local damage, the accounting of the tire operation continues on the same card. Every month, the actual mileage is entered into each card.
When replacing a tire on road wheels with a spare tire, the driver is obliged to inform the person responsible for accounting for the operation of tires, the date of replacement, the serial number of the replaced tire, and the speedometer reading at the time of installation. These data are also recorded in the cards.
If the tire is taken out of service, the record card indicates the date of dismantling, full mileage, the reason for the removal, determined by the commission, the remaining height of the tread pattern (according to the greatest wear), the place where the tire will be repaired, restored or disposed of. When a tire is sent for restoration, deepening of the tread pattern or for scrap, the tire operation record card is signed by members of the commission who inspect the tire. In this case, the accounting card is an act of writing off the tire. New cards for recording their work are issued for tires received after restoration.
When tires are disposed of (complete wear, faulty damage), in addition to the standard issue of a tire accounting card, an act is drawn up for their write-off (disposal). This document is drawn up by a commission appointed by the head of the enterprise. The write-off (disposal) report indicates the reason for the tire write-off: unacceptable residual tread height; destruction beyond repair (rupture, longitudinal cut, etc.).
Writing off the cost of tires to the expenses of the organization
The organization has the right to write off the cost of tires as expenses when the following circumstances occur:
At the time of actual retirement due to wear or damage;
At the time of installation on the car;
Evenly as you use.
Depending on the chosen method of reflecting the cost of tires as part of the organization's costs, the reflection in the accounting of tire recycling also changes. Let's take a closer look at each accounting method.
1. Writing off the cost of tires to expenses at the time of actual disposal due to wear or damage.
According to the Instructions for the application of the Chart of Accounts: on sub-account 10-5, the presence and movement of purchased car tires in stock and turnover are taken into account. From the foregoing, the need to use sub-accounts of the second order directly follows, for example, 10-5-1 “Tires in stock, 10-5-2 “Tires in circulation”. Then, upon acceptance of tires from the warehouse for operation, a accounting entry: Dt10-5-1 - Kt10-5-2, and when writing off tires from the register due to unsuitability for operation: Dt20, 23, 25, 26 - Kt10-5-2.
However, when using this option, the accounting methodology is violated, and here's why. According to paragraph 6 of PBU 1/2008 "Accounting policy of the organization" (Order of the Ministry of Finance of the Russian Federation of 06.10.08 No. 106n), the accounting policy of the organization should ensure greater readiness to recognize expenses and liabilities in accounting than possible income and assets, preventing the creation of hidden reserves (requirement of prudence). When writing off tires due to their unsuitability for operation, this requirement is not observed.
In addition, this method of accounting distorts the cost of services rendered, work performed, since the cost of tires will be written off in the reporting period in which their actual operation was minimal.
Thus, this option of accounting for tires is not recommended for use. For accountants who still apply this procedure for writing off the cost of tires, consider its reflection on an example.
2. Writing off the cost of tires to expenses at the time of their installation on the car.
According to paragraph 93 of the Guidelines for accounting for inventories, as materials are released from the warehouses (pantries) of the unit to sites, teams, workplaces, they are debited from the accounts of material assets and credited to the corresponding accounts of production costs (20, 23).
In accordance with paragraph 16 of PBU 10/99 "Expenses of the organization", expenses are recognized in accounting if the following conditions are met:
The expense is made in accordance with a specific contract, the requirement of legislative and regulatory acts, business customs;
The amount of the expense can be determined;
There is confidence that as a result of a particular operation there will be a decrease economic benefits organizations. This assurance exists when the entity has transferred the asset or there is no uncertainty about the transfer of the asset.
In addition, the replacement of tires purchased instead of unsuitable tires that came with the car can be considered a car repair, therefore, based on paragraph 27 of PBU 6/01, expenses are recognized in the reporting period in which the repair is completed.
Based on the foregoing, the use of this option for accounting for tires can be considered reasonable.
However, regardless of whether car tires are on the balance sheet or not, the accountant will have to track their movement. After all, during the operation of the tire, it may be necessary to repair it, and after the tire has been exhausted, the management of the enterprise has to decide whether it is necessary to restore the used rubber or recycle it. In both cases, the tires are transferred to third parties specializing in tire retreading (recycling). for this, the organization needs accurate information about their quantitative and valuation. It is also necessary to remember that during the disposal of tires, production waste is generated, and the organization should apply the methods of their accounting, fixed in accounting and tax accounting. At the same time, the amount of waste generated at the enterprise directly affects the amount of environmental payments.
In order to control the safety of used tires written off the balance sheet, we recommend organizing their off-balance sheet accounting on an additionally entered account, for example, on account 012 “Tires put into operation”. This off-balance sheet account should be included in the organization's working chart of accounts.
3. Write off the cost of tires evenly as they are used.
When choosing this method reflecting the cost of tires as part of the expenses of the organization, the principle of matching income and expenses, enshrined in paragraph 19 of PBU 10/99, is observed, there is economic feasibility when applying this accounting option (tires are written off in the period of their actual use).
The option of a uniform write-off of tires is also allowed by accounting regulations. In particular, by virtue of clause 94 of the Guidelines for accounting for inventories, the cost of materials released for production, but relating to future reporting periods, is credited to the expense account for future periods. According to paragraph 65 of the Regulation on accounting and financial statements in the Russian Federation, approved. By order of the Ministry of Finance of the Russian Federation of July 29, 1998 No. 34n: the costs incurred by the organization in the reporting period, but related to the following reporting periods, are reflected in balance sheet a separate item as deferred expenses and are subject to write-off in the manner established by the organization during the period to which they relate.
In addition, for accountants of large transport companies, writing off the cost of tires as costs at the time of their commissioning can significantly affect the profit margin.
Thus, the use of this option for accounting for the cost of tires and their write-off is the most optimal (see example 2).
Decommissioned tires, the use of which is possible for economic purposes or which are subject to delivery in the form of waste (to be disposed of), are credited to the warehouse of the organization on the basis of a write-off certificate and an invoice for
internal movement of material assets (clause 129 of the Instructions for accounting for inventories). The waste remaining from the write-off of tires is valued at the value prevailing on the date of write-off based on the price of possible use and is credited at the specified cost to financial results organizations. According to the Chart of Accounts, the presence and movement of used tires and scrap rubber are accounted for on account 10, subaccount 6 "Other materials", as waste.
For the purpose of calculating income tax, returnable waste means the remains of raw materials (materials), semi-finished products, heat carriers and other types of material resources formed during the production of goods (performance of work, provision of services), which have partially lost the consumer qualities of the initial resources (chemical or physical properties) and therefore used with increased costs (lower output) or not used for its intended purpose (paragraph 6 of article 254 tax code RF).
Car tires that are not subject to further use, when taxing profits, are also returnable waste, and when sold to a third party, they are assessed at the selling price (subclause 2, clause 6, article 254 of the Tax Code of the Russian Federation).
Proceeds from the sale of used car tires are recognized as other income, for which account 91, subaccount 1 “Other income” is intended for accounting in the Chart of Accounts.
Implementation returnable waste according to 1 paragraph 1 of Art. 146 of the Tax Code of the Russian Federation is recognized as an object of value added tax. The tax base for VAT is defined as the value of such waste, calculated on the basis of prices determined in accordance with Art. 40 of the Tax Code of the Russian Federation, without including VAT in them (clause 1, article 154).
For the purpose of calculating income tax, income from the sale of recyclable waste is accounted for as income from the sale (Article 249 of the Tax Code of the Russian Federation). The income received is reduced by the cost of returnable waste, as well as other expenses associated with their sale (clause 1, article 268 of the Tax Code of the Russian Federation).
During operation, car tires and batteries become unusable, they become dangerous for operation and must be replaced. New spare parts issued for use instead of worn ones are recorded on the off-balance account 09 “Spare parts for vehicles issued instead of worn ones”. There is no regulation that establishes the norm for the operation of tires and batteries. The article gives recommendations on the establishment in the accounting policy of methods for determining the rate of operation of these spare parts, considers the actions of an accountant when writing off tires and batteries unsuitable for further operation from accounting accounts.
Tires, batteries have a certain service life - normative. To determine this period, taking into account a number of features, one should be guided by:
Federal Law No. 196-FZ of December 10, 1995 “On Road Safety”;
The norms of the operational life of automobile tires in accordance with the Temporary norms for the operational mileage of vehicle tires (RD 3112199-1085-02), approved by the Ministry of Transport of the Russian Federation on 04.04.2002 (hereinafter referred to as the Temporary Norms);
Guidelines for determining the cost of vehicles, taking into account natural wear and tear and technical condition at the time of presentation (approved by the Ministry of Economy of the Russian Federation on 04.06.1998 RD 37.009.015-98) (hereinafter - Methodological Guide RD 37.009.015-98);
Rules for establishing the amount of expenses for materials and spare parts for the restoration of vehicles, approved by Decree of the Government of the Russian Federation of May 24, 2010 No. 361 (hereinafter - Rules No. 361).
Norm of operation of car tires
According to regulations Art. 19 of Federal Law No. 169-FZ the operation of vehicles is prohibited if they have technical malfunctions that pose a threat to road safety. The list of vehicle malfunctions and the conditions under which their operation is prohibited are determined Decree of the Government of the Russian Federation of October 23, 1993 No. 1090. Section 5 of this list contains a list of car tire damage in which the car cannot be operated. Among these damages are:
- residual height of the tread pattern of passenger car tires is less than 1.6 mm, trucks - 1 mm, buses - 2 mm, motorcycles and mopeds - 0.8 mm;
- the presence of external damage to tires (breakdowns, cuts, tears), exposing the cord, as well as delamination of the carcass, delamination of the tread and sidewall;
- the absence of a fastening bolt (nut) or the presence of cracks in the disc and wheel rims, the presence of visible violations of the shape and size of the mounting holes.
The degree of wear of the tread pattern depends, among other things, on the mileage of the tires. The passage of a certain number of kilometers by a car can also be the basis for the termination of operation and the write-off of tires from accounting accounts.
Until January 1, 2007, the formula given in the Interim Regulations was used to calculate the tire mileage rate. From that date, the Temporary Regulations expired ( Order of the Ministry of Transport of the Russian Federation dated 05.01.2004 No. AK-1-r), at the same time, by order of the founder, the institution has the right to use their provisions. For example, Order of the Judicial Department under the RF Armed Forces dated June 30, 2008 No. 104(as amended on February 14, 2011) (hereinafter referred to as the Order of the SD under the RF Armed Forces No. 104) it was determined that in order to streamline the operation of official vehicles and organize motor transport support for the activities of courts of general jurisdiction, the Judicial Department under the RF Armed Forces and departments (departments) of the Judicial Department in the constituent entities of the Russian Federation, when operating vehicles, one should be guided, among other things, by the Provisional Rules. If the founder has not made such a decision with respect to your budgetary institution, you have the right to establish in your accounting policy a formula for determining the norm for the operating mileage of tires used in the institution, guided by the Provisional Rules.
So, in the appendix to the accounting policy, based on the information given in tab. 19Temporary norms, you can set the average tire mileage, taking into account correction factors that depend on operating conditions. If there is no information in the Temporary Norms for vehicles operated by the institution, the institution sets the operating mileage rate on its own.
Example 1
The car is on the balance sheet of the institutionToyota, which is assigned2 sets of tires - summer and winter (195/70R14) (recorded on off-balance account 09). The budgetary institution, guided by the Provisional Norms, has established the following in its accounting policy.
The tire mileage rate (Hi) is calculated using the following formula:
Hi | = H x K1 | x K2, where: |
K1 - correction factor that takes into account the category of operating conditions of the vehicle (the value is given in the appendix to the accounting policy);
K2 is a correction factor that takes into account the operating conditions of the vehicle.
When tires are written off, the rate of their operating mileage should not be lower than 25% of the average mileage (exceptions are mechanical damage to tires that cannot be repaired and which prevent their further operation).
K1 \u003d 0.95 (the car is operated in the city); K2 = 0.95.
Average tire mileage with parameters 195/70R14 car brandsToyota - 50,000 km.
During operation, summer tires became unusable. According to the waybills, it was found that their mileage was 48,200 km.
The standard tire mileage is 45,125 km (50,000 km x 0.95 x 0.95). A set of summer tires has passed the operating norm established for it and is subject to write-off.
As another way to determine tire wear, we can recommend the method given in Appendix 15 to the Methodological Guide RD 37.009.015-98. This manual defines the methods and procedure for calculating the cost of a motor vehicle, taking into account its technical condition, completeness and additional equipment; natural and obsolescence, aging; the cost of spare parts, works and materials necessary to restore it to a state that meets the general technical and safety requirements regulated by applicable law.
This method for determining tire wear is based on the following.
Tire wear (aging) criteria are:
The presence of damage and defects;
Lifetime;
Tread pattern height.
Tire life is declining and, accordingly, the percentage of wear increases:
If the board is damaged during installation - up to 10%;
If chipping, chips, cracks in the tread or cracks and wear of the sidewall without exposing the cord are found - up to 20%;
If local wear (spotting) of the tread is detected - up to 25%.
Note: Tires with carcass delamination are considered 100% worn.
To the percentage of wear determined by the technical condition, the percentage of wear (aging) is added over the life of the tire .
For three years of operation, the tire from aging loses up to 10% of the resource in proportion to the service life.
Between three and five years, tire aging increases by up to 25%. A tire with a service life of more than five years can reach an estimated wear percentage of 50%.
The service life is determined by the date of manufacture in accordance with the factory marking in accordance with GOST 4754-80.
Tire tread life is characterized by its height on a new tire (Vn) (given in the table contained in Appendix 15 to the Guidelines RD 37.009.015-98) minus the minimum allowable residual tread height (Vdop), at which the tire must be removed from service (for passenger car tires - 1.6 mm , for trucks - 1 mm, buses - 2 mm, motor tires - 0.8 mm).
Residual (actual) tread depth tire (Vf) is defined as the arithmetic average of the heights measured in four mutually perpendicular sections of the tire along the circumference. It is more expedient to make such measurements in the planes of the natural symmetry of the wheel. In each section, the height of the pattern is determined by the zone of the treadmill that has the maximum wear.
Tire wear percentage by tread height calculated by the formula:
Ish = | (Vn - Vf) | x 100%. |
(Vn - Vdop) |
The wear of tires retreaded by applying a new tread is determined by the method described above, while the nominal height of the renewed tread pattern is assumed to be 10 mm for cars, 20 mm for trucks and buses, and average cost of the retreaded tire is equal to the cost of the retread repair plus the deposit value of the tire to be retreaded, which is on average 0.2% of the cost of a new tyre.
This method of determining the life of tires is more accurate and objective, although more labor-intensive. The complexity of its application lies in measuring the height of the tread pattern in four sections of the tread size. When using this method, the accounting policy of the institution can set the amount of depreciation, determined by calculation, at which tires are subject to write-off. For example, this value could be 90% or 100%.
Having specified the conditions of example 1, we calculate the wear of the summer tires of a Toyota car using the second method.
Example 2
Tire life195/70 R14 carToyota is 2 years. There is damage to the board during installation. Measurement of the tread height in four sections showed that the actual tread height is 4.3 mm (4.5 + 4.4 + 4.0 + 4.3) / 4.0).
Damage to the bead during installation reduces the life of the tire by 10%. The service life (2 years) of the tire increases wear by another 7% (in proportion to the service life from 10%).
Tire wear along the tread height is 61% ((8.6 - 4.3) / (8.6 - 1.6) x 100%).
The total wear is 78% (10 + 7 + 61).
Thus, according to the second calculation option, the possibility of writing off these tires will arise only if it is determined in the accounting policy that tires with a wear rate of 75% or more are subject to write-off. If accounting policy institutions, for example, that “tires with an estimated wear rate of 90% or more are subject to write-off”, tires with an estimated wear rate of 78% remain in operation (the exception is mechanical damage that made it impossible to further use tires).
Standard service life of car batteries
The battery has a certain life span. Universal normative act There is no regulation that establishes the service life of the batteries in the vehicles used by the institutions. The order of the SD under the Armed Forces of the Russian Federation No. 104, which we mentioned earlier, refers the administration of the judicial department, when establishing the standard battery life, to the Standards for the service life of starter batteries for motor vehicles in accordance with the guidance document of the Ministry of Transport of the Russian Federation “Norms for the service life of starter lead-acid batteries vehicles and forklifts” (RD-3112199-1089-02) (hereinafter referred to as Battery Life Standards). These standards are intended for use by owners of vehicles and forklifts when determining when to write off starter lead-acid batteries.
If your founder has not given clear recommendations regarding the document that should be followed when determining the operational life of the battery (including the battery life not established by the internal document), then you can prescribe these standards in your accounting policy (or refer to the one that defines them document that you will use in your work).
For example, the accounting policy may state: “The service life of starter lead-acid batteries of motor vehicles that are on the balance sheet of an institution is determined according to the standards developed by the Federal State Unitary Enterprise “State Research Institute of Motor Transport” (NIIAT) (RD- 3112199-1089-02) (hereinafter referred to as Norms RD-3112199-1089-02), or “The service life of starter lead-acid batteries of motor vehicles that are on the balance sheet of an institution is determined according to the methodology given in Appendix 16 to the Guidelines RD 37.009 .015-98, or “The service life of starter lead-acid batteries of motor vehicles that are on the balance sheet of an institution is determined by Regulation No. 361.
Let's say your institution's vehicles have lead-acid starter batteries. The institution decided to determine the standard operating life in accordance with Norms RD-3112199-1089-02, and this was reflected in the accounting policy. Using the data shown in Table 1 of Norms RD-3112199-1089-02, it is necessary to determine the typical battery life, on the basis of which the battery life is set. For a passenger car used for official purposes with an annual mileage of 112,000 km, the norm is 2.5 years (information is given in table 1). Let's say that the annual mileage of the vehicles you use is less than the established size (let it be 90,000 km), but corresponds to the average annual mileage, above which it is recommended to adjust the typical mileage standards. This value is shown in table 2 and for cars used for official purposes is 45,000 km. Since the actual annual mileage of the vehicle exceeds 45,000 km, the battery usage rate may be adjusted. As a result of the adjustment, the battery life can be extended up to four years. The accounting policy may immediately establish an adjusted rate, or the conditions under which the rate is adjusted can be prescribed, and the persons responsible for this may be indicated.
To confirm the fact that the battery has reached the established standard service life, it is advisable for officials responsible for the operation of vehicles to organize a record of the operating time and results of servicing the battery from its commissioning to decommissioning. The operating time of the battery is taken into account in the same units as the vehicles equipped with it, that is, in kilometers or hours of operation with this battery. When batteries are used on different vehicles, the sum of the mileage of these vehicles with this battery is subject to accounting. In addition to the operating time, the performed maintenance work (TO) and the results of charging the battery after performing these works are subject to accounting.
Accounting for the operating time and results of charging during the operation of starter batteries can be carried out in the form given in Appendix 2 to the Norms RD-3112199-1089-02, or a convenient form for accounting for the use of the battery developed and approved in the accounting policy.
The technology for determining faults, in the presence of which it is allowed to write off starter lead-acid batteries, is given in Appendix 1 to the Norms RD-3112199-1089-02.
Appendix 16 to the Guidelines RD 37.009.015-98 offers a methodology for determining the percentage of battery wear. The methodology is as follows.
Depreciation of the battery (Jacb) is defined as the ratio of the actual operating time of the presented battery (Df) to the average service life (Dst) before its replacement (write-off), that is, according to the following formula:
Jacob = | Df | x 100% |
Dst |
The battery life (average life) is obtained by mathematical processing of statistical data and is determined regardless of the type:
In three years - with an intensity of vehicle operation of 40 thousand km per year or more;
In four years - with an intensity of operation of up to 40 thousand km per year.
The actual service life of the battery is determined as the difference between the date of inspection of the presented vehicle and the date of its manufacture.
The date of manufacture is determined by the marking on the battery, the type and method of application of which are established normative document for the manufacture of a specific type, brand of battery.
Reflection of the write-off operation in accounting
According to regulations clause 349 of Instruction No. 157n on the off-balance sheet 09“Spare parts for vehicles issued in exchange for worn ones” take into account material assets issued for vehicles in exchange for worn ones. The list of material assets recorded on an off-balance account (engines, batteries, tires, etc.) is established by the accounting policy of the institution.
Material assets are reflected in the off-balance sheet at the time of their disposal from the balance sheet for the purpose of repairing vehicles and are accounted for during the period of their operation (use) as part of the vehicle. Disposal of material assets from off-balance sheet carried out on the basis of the act of acceptance and delivery of work performed, confirming their replacement. In our opinion, the write-off of tires and batteries from off-balance accounting should be carried out on the basis of the Act on the write-off of inventories (f. 0504230), since this document is used to draw up a decision on the write-off of inventories and serves as the basis for reflecting in the accounting of the institution of disposal from the accounts of the accounting inventory accounting (Appendix 5 to Order of the Ministry of Finance of the Russian Federation No. 173n ).
In accounting, the installation of spare parts on a car to replace worn ones and the write-off of the latter is reflected as follows:
In conclusion, I would like to draw the reader's attention to the following. Lead-acid batteries, whole or broken (AA170), are classified as waste containing metals and are subject to disposal (Nomenclature of waste (in accordance with OECD resolution) "GOST R 53691-2009. National standard of the Russian Federation. Resource saving. Waste management. Passport waste I - IV hazard classes. Basic requirements "(approved and put into effect Order of Rostekhregulirovanie dated December 15, 2009 No. 1091-st). According to Art. 1 of the Federal Law No. 89-FZ of June 24, 1998 "On Production and Consumption Waste"(hereinafter referred to as the Law on Production and Consumption Waste) production and consumption waste means the remains of raw materials, materials, semi-finished products, other products or products that have been formed in the process of production or consumption, as well as goods (products) that have lost their consumer properties. This law establishes requirements and obligations in the field of production and consumption waste management, which apply to both business entities , in the course of whose activities waste is generated, and on persons carrying out activities in the field of waste management.
Therefore, a person, as a result of whose production activities waste is generated, is obliged to comply with the requirements of the Law on Production and Consumption Waste, as well as environmental and sanitary and epidemiological requirements provided for by the current legislation.
According to Art. 22 of the Federal Law of March 30, 1999 No. 52-FZ "On the sanitary and epidemiological welfare of the population" production and consumption wastes are subject to collection, use, neutralization, transportation, storage and disposal, the conditions and methods of which must be safe for public health and the environment and which must be carried out in accordance with sanitary regulations and other normative legal acts of the Russian Federation.
Clause 3.7 Csanitary and epidemiological rules and regulations SanPiN 2.1.7.1322-03 entered into force on 15.06.2003 Decree of the Chief State Sanitary Doctor of the Russian Federation dated April 30, 2003 No. 80, it has been established that during temporary storage of waste in non-stationary warehouses, in open areas without containers (in bulk, in bulk) or in leaky containers, the surface of waste stored in bulk or open storage bins must be protected from the effects of precipitation and winds (shelter with a tarpaulin, equipment with a canopy etc.), along the perimeter of the site, embankment and a separate network of storm drains with autonomous treatment facilities should be provided.
By virtue of item 2 And 3 art. 14 of the Law on production and consumption waste business entities, in the course of which wastes of I-IV hazard classes are generated, are obliged to confirm the assignment of these wastes to a specific hazard class in the manner established federal body executive power, exercising state regulation in the field of environmental protection. For wastes of I-IV hazard classes, a passport is drawn up on the basis of data on the composition and properties of these wastes, an assessment of their hazard ( Decree of the Presidium of the Supreme Arbitration Court of the Russian Federation dated July 12, 2011 No. 709/11 No. A32-10488 / 2010-58 / 157-58).
Article 8.2 of the Code of Administrative OffensesRF it has been established that non-compliance with environmental and sanitary and epidemiological requirements during the collection, accumulation, use, neutralization, transportation, placement and other handling of production and consumption waste or other hazardous substances entails the imposition administrative fine for officials - from 10,000 to 30,000 rubles; on the legal entities- from 100,000 to 250,000 rubles. or administrative suspension of activities for up to 90 days.
Thus, in order to avoid various unpleasant situations, we recommend that you immediately transfer the batteries for disposal to a specialized organization.
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For trailers, the norms of the residual height of the tire tread pattern are established, similar to the norms for tires of vehicles - tractors.
For example, as is done in the Order of the Federal Penitentiary Service of the Russian Federation dated April 18, 2005 No. 268 “On the approval of standard working periods up to overhaul and write-offs of automotive, road-building equipment and electrical equipment, the frequency of maintenance of road transport of the federal budgetary institution "Department of Motor Transport Federal Service Execution of Sentences” and the procedure for storage and conservation of vehicles, machine tools and park equipment”.
There are currently three types of batteries in use:
1. Monoblock with honeycomb covers and bridges over the covers (old design).
2. Monoblock with a common cover and bridges filled with mastic.
3. Monoblock (plastic case) with a common cover - maintenance-free battery.
Order of the Ministry of Finance of the Russian Federation of December 1, 2010 No. 157n “On Approval of the Unified Chart of Accounts for Accounting for Public Authorities (Government Bodies), Bodies local government, public authorities off-budget funds, state academies of sciences, state (municipal) institutions and instructions for its use.
Order of the Ministry of Finance of the Russian Federation of December 15, 2010 No. 173n “On approval of the forms of primary accounting documents and accounting registers used by public authorities ( government bodies), local self-government bodies, management bodies of state non-budgetary funds, state academies sciences, state (municipal) institutions, and guidelines for their application.