Tolling scheme - what is it? Accounting for operations on customer-supplied processing. Tolling raw materials: accounting
Such an organization of the production process imposes its own characteristics on the procedure for reflecting the tolling scheme in accounting. The customer reflects not the sale of raw materials (because he does not transfer ownership rights to them), but their write-off into production, then he shows in the accounting the costs of paying for the work of the contractor and forms the cost of manufactured products from these terms. At the same time, both the products themselves and all other results of processing (for example, waste) are also the property of the customer (Article 220 of the Civil Code of the Russian Federation). Therefore, the cost of materials is not written off from the balance of the customer organization, but is taken into account on account 10, sub-account "Materials transferred for processing to the side" (paragraph 157 of the Methodological Instructions).
The transfer of materials for processing to the contractor can be issued with an invoice in the form No. M-15. The documents must contain an indication that the materials have been transferred for processing on tolling terms.
After processing, the contractor is obliged to transfer the result to the customer (clause 1, article 703 of the Civil Code of the Russian Federation). At the same time, the remains of unused materials are transferred to him (clause 1 of article 713 of the Civil Code of the Russian Federation) and the following documents:
- waybill for the transfer of finished products to the customer in the form No. МХ-18 and (or) a report on products made from the customer's raw materials;
- a report on processed raw materials, which should provide data on the materials used (clause 1, article 713 of the Civil Code of the Russian Federation);
- invoice for the return of materials not used in production;
- act of acceptance and transfer of work for the cost of processing work (Article 720 of the Civil Code of the Russian Federation);
- invoice for the cost of processing work.
Let's consider an example in which a processing organization accepts customer-supplied materials for the manufacture of finished products. The processor manufactures the finished product, hands it over to the customer, and returns any unused materials.
Example
The organization CJSC "Sewing Factory" received an order for the manufacture of finished products - a women's suit (30 pieces) from raw materials provided by the customer. LLC "Customer" handed over materials for the manufacture of products - fabric (100 m) at a price of 200 rubles. per metre. Products are manufactured in accordance with the specification for the write-off of materials "Specification No. 1 (production)" approved by CJSC "Sewing Factory". As a result of the production, 10 m of excess fabric remained, which was returned to the organization "Customer" LLC. The cost of the service for tailoring one unit of the product is 354.00 rubles. (including VAT 18% - 54.00 rubles). The cost of services for the processing of finished products is determined by the planned cost, which is 100 rubles. per unit of service rendered.
The following business transactions:
- (registration of the invoice for the receipt of materials).
- (drawing up a requirement-invoice for the release of materials in the form No. M-11).
- (drawing up an invoice for receipt of finished products in the form No. МХ-18).
- Reflection of materials processing services(drawing up an act of services rendered and an invoice, a report on products made from the customer's raw materials, a report on processed raw materials).
- (drawing up an invoice for the return of materials).
№ | Operation | Dt | ct | Sum | Document 1C | Input Based |
---|---|---|---|---|---|---|
1 | Admission customer-supplied materials | 003.01 | --- | 20 000,00 | Receipt of goods and services | --- |
2 | Transfer of customer-supplied materials to production | 003.02 | 003.01 | 18 000,00 | Invoice claim | --- |
3.1 | Release of finished products from customer's materials | 20.02 | 20.01 | 3 000,00 | Production report per shift | --- |
3.2 | Transfer of finished products to the customer | --- | --- | --- | Transfer of goods | --- |
4.1 | Write-off of tolling materials | --- | 003.02 | 18 000,00 | Realization of processing services | Invoice claim |
4.2 | 62.01 | 90.01.1 | 10 620,00 | |||
4.3 | VAT charged on the sale of services | 90.03 | 68.02 | 1 620,00 | ||
4.4 | The cost price was written off (excluding the cost of materials to be provided) | 90.02.1 | 20.02 | 3 000,00 | ||
4.5 | Invoicing for processing services | --- | --- | 10 620,00 | Invoice issued | Realization of processing services |
5 | Return of unused materials | --- | 003.01 | 2 000,00 | Return of goods to the supplier | Receipt of goods and services |
Receipt of tolling materials
To perform operation 1 "Receipt of subcontracting materials" (see the example table), you must create the document "Receipt of goods and services". As a result of this document, the corresponding postings will be generated.
Creation of the document "Receipt of goods and services" (Fig. 1):
Filling in the header of the document "Receipt of goods and services" (Fig. 2):
- In field Warehouse select the warehouse where the customer-supplied materials are received.
- In field counterparty
- In field Treaty Attention! The contract selection window displays only those contracts that have the contract type with the buyer(Fig. 3).
Filling in the tabular part of the document "Receipt of goods and services" (Fig. 4):
On the "Materials" tab, enter the data: name, quantity, price, and also indicate the account for the accounting of materials, according to which entries will be made as a result of posting the document.
Filling in the tab "Settlement accounts" of the document "Receipt of goods and services":
On the "Settlement accounts" tab, enter the account of settlements with the customer for the received materials (filled in automatically).
Filling in the "Additional" tab of the document "Receipt of goods and services" (Fig. 5):
On the "Additional" tab, enter the details of the document from the customer, according to which the materials were received:
- in field In. room enter the receipt document number;
- in field In. date of enter the date of the receipt document.
In addition, if necessary, you can fill in the fields Shipper And Consignee.
The result of posting the document "Receipt of goods and services" (Fig. 6):
Spend .
Transfer of customer-supplied materials to production
To perform operation 2 "Transfer of subcontracting materials to production" (see the example table), you must create the document "Requirement-invoice". As a result of this document, the corresponding postings will be generated.
Creation of the document "Requirement-invoice" (Fig. 7):
Filling in the header of the document "Demand-invoice" (Fig. 8):
- In field Warehouse select the warehouse from which materials will be transferred to production.
- Checkbox Cost accounts on the "Materials" tab it is not required to install, because give-and-take materials are released into production.
Filling in the "Customer's Materials" tab of the "Invoice-requirement" document (Fig. 9):
On the "Customer's materials" tab, you enter data on the materials to be written off: name, quantity, and also indicate the accounting account from which they are transferred and where they are transferred:
The result of posting the document "Demand-invoice" (Fig. 10):
To post a document, click the button Spend, to view the postings, click the button The result of the document .
Release of finished products from customer's materials
To perform operation 3.1 "Release of finished products from customer materials" (see the example table), you need to create a document "Production report for a shift". As a result of this document, the corresponding postings will be generated.
Creation of the document "Production report for a shift" (Fig. 11):
Filling in the header of the document "Production report for a shift" (Fig. 12):
- In field Warehouse select the warehouse where the account will be taken into account finished products.
- Checkbox Write off materials is set if, simultaneously with the release of finished products, materials are written off in the document "Production report for a shift". In our example, during the release of products, the write-off of materials was previously carried out by the document "Requirement-invoice" (see operation 2 "Transfer of customer-supplied materials to production"). If the checkbox is checked, then an additional tab "Materials" will appear, on which you can reflect the write-off of materials for production costs. When posting the document "Production report for a shift", the corresponding entries will be generated for writing off materials from the credit of account 10 "Materials". In our example, materials are not written off by this document, so you need to uncheck the box Write off materials.
- In field Cost account select the account that reflects the costs associated with processing.
- In field Cost division select the department in which the processing was carried out.
Filling in the tab "Products" of the document "Production report for a shift" (Fig. 13):
On the "Products" tab, enter data on products manufactured from processing: name, quantity, price and amount at the planned cost, the account on which the manufactured products will be listed at the planned cost, as well as the product group.
The result of the document "Production report for the shift" (Fig. 14):
To view transactions, click the button The result of the document .
To perform operation 3.2 "Transfer of finished products to the customer" (see the example table), it is necessary to create the document "Transfer of goods". This posting document does not generate.
Creation of the document "Transfer of goods" (Fig. 15):
Filling out the document "Transfer of goods" (Fig. 16):
Reflection of materials processing services
To perform operations 4.1 "Write-off of subcontracting materials", 4.2 "Sale of processing services", 4.3 "VAT accrued on the sale of services" and 4.4 "Cost written off (excluding the cost of subcontracting materials)" (see the example table), you need to create a document "Sale processing services" on the basis of the "Requirement-Invoice" document, by which the materials were written off. As a result of posting the document "Sale of processing services", the corresponding postings will be generated.
Creation of the document "Implementation of processing services":
Filling in the header of the document "Implementation of processing services" (Fig. 17):
- In field counterparty select a customer from the "Contractors" directory.
- In field Treaty select a contract with the customer.
Filling in the "Materials of the customer" tab of the document "Implementation of processing services" (Fig. 17):
On the "Materials of the customer" tab, data on the materials to be written off are entered: name, quantity, and also the accounting account from which they are transferred is indicated. The tab is filled in automatically, you need to check the correctness of filling in the fields.
- in field accounting account you must select an account for the accounting of customer-supplied materials transferred to production.
Filling in the tab "Products (processing services)" of the document "Sale of processing services" (Fig. 18):
To perform operation 4.5 "Issuing an invoice for processing services" (see the example table), you need to create the document "Invoice issued" based on the document "Implementation of processing services". As a result of posting the "Invoice Issued" document, no postings are generated.
Creation of the document "Invoice issued" (Fig. 19):
For corrective invoices issued in case of a change in the price of goods, read the articles "Correction invoice issued (increase in the price of goods, current period)" and "Correction invoice issued (reduction in the price of goods, current period)" .
The result of the document "Implementation of processing services" (Fig. 20):
To post a document, click the button Spend, to view the postings, click the button The result of the document .
When posting the document "Sale of processing services" under loan 90.01.1 "Proceeds from sales not subject to UTII", the proceeds for the rendered services for processing finished products in the amount of 10,620.00 rubles are reflected. Debit 90.02.1 "Cost of sales not subject to UTII" reflects the planned cost of the rendered processing services.
Attention! Write-off of materials received for processing is made from the credit of account 003.02 "Materials transferred for production" according to the method average cost. This method enshrined in accounting policy in section Estimation of the cost of inventories upon disposal in special occasions (Fig. 21) and is not available to the user to change.
Setting the parameters of the accounting policy for the write-off of materials is carried out from the menu: Enterprise - Accounting policy - Accounting policy of organizations - bookmark Stocks(Fig. 21).
Return of unused materials
To perform operation 5 "Return of unused materials" (see the example table), you need to create a document "Return of goods to the supplier". As a result of this document, the corresponding postings will be generated.
To check the balance of unused material (raw materials supplied by the customer) in the warehouse, transferred by the customer for the manufacture of finished products, you can use the report Turnover balance sheet according to sch. 003.01 "Materials in stock", having formed it for the required period.
To do this, do the following (Fig. 22):
- Call from the menu: Reports - Account balance sheet.
- In the fields Period from... to... select the period for which the report is generated.
- In field Check select an account 003.01 .
- Click the button Setting to create a register accounting(Fig. 22).
- In the "Settings panel" window, call "Settings panel options" and check the boxes: Indicators,grouping, Additional data, Selection, Registration. In the Appearance section, check the boxes: Show title, Display captions And Output unit of measurement. In order for the position and signature of the responsible person to be reflected in the accounting registers (for example, in the balance sheet), it is necessary to configure the information register " Responsible persons organizations" (menu Company - Responsible persons of organizations(Fig. 23)).
- Click the "Generate report" button.
Creation of the document "Return of goods to the supplier":
The document "Return of goods to the supplier" is entered on the basis of the document "Receipt of goods and services" by which the materials were received.
Filling in the "Materials" tab of the "Return of goods to the supplier" document (Fig. 24):
On the "Materials" tab, enter data on the returned materials: name, quantity, price, total amount, and also indicate the accounting account from which they are transferred. The tab is filled in automatically, you need to check the correctness of filling in the fields and edit them.
The result of posting the document "Return of goods to the supplier" (Fig. 25):
To post a document, click the button Spend, to view the postings, click the button The result of the document .
To control the movement of inventory items in the warehouse, you can use the report Turnover balance sheet according to sch. 003.01 "Materials in stock", having formed it for the required period (Fig. 26).
In this article, we will consider step by step instructions for accounting in 1C 8.3 (8.2) customer-supplied raw materials to the processor (third-party organization) of ours (toller) for. In addition, we briefly touch on the issue of returning unused material (raw materials).
For convenience, make articles at this stage so that you can further consider operations on the topic. I already have materials in the database on the remnants, with which I will work.
In the program, you can often find moments when raw materials are called material, and materials are called raw materials. For convenience, in this article I will use the term "materials". And we will assume that .
To create a document "" in 1C, you need to find the "Transfer for processing" section through the "Production" menu item and select the appropriate subsection.
In the window with the list of documents, click the "Create" button. The window for creating the document "Transfer of goods (materials) for processing" will open.
Let's start filling out the document. First, fill in the upper part (header). We indicate the organization, warehouse and counterparty with the contract. This data is enough to understand from whom and to whom the materials are transferred.
In the tabular part, use the "Selection" button and select materials for transfer. Here is an example of a completed document:
As you can see, one of the goods is accounted for on my account 41.01. In this case, it doesn't matter to us. More importantly, which accounts will get our materials. The tabular part indicates that they should go to account 10.07 “Materials in processing”. Now we will verify this. Click the "Submit" button, then the button. A window with transactions will open (if they are formed at all, this happens):
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Yes that's right. Materials moved to account 10.07. Now it remains to physically ship the materials and wait for the contractor to turn them into finished products.
Receipt from processing
We will issue a document for the return of materials from processing in 1C 8.3. This document is similar, at first glance, to the goods receipt document, but it performs several more functions:
- firstly, we must write off the materials from which the contractor made our products;
- secondly, we may incur additional costs associated with, for example, the delivery of materials. These costs should be reflected in the cost of finished products;
- thirdly, there may be remnants of materials that the contractor returns to us, and we must credit them;
- Well, in the end, as a result of all these operations, we should have finished products in stock.
Let's get started with the document. Similarly to the first, we will fill in the organization, warehouse and counterparty with the contract.
The tabular part in this document is more diverse, so we will consider it in more detail, by tabs. I will provide you with an example of an already completed document, and then we will carefully consider it:
First tab: Products. Here we select the product that eventually came to us.
Let me remind you that finished products are accounted for on account 43. Another feature on this tab is the Planned Amount column. Since at this stage we often cannot accurately indicate the cost of production, we enter it manually here as planned. In this document, we will be able to accurately calculate only direct material costs - these are the materials that make up our product. Plus, some services, again, related to the direct production of this batch.
We will be able to calculate the final cost only at the end of the month, taking into account the rental of equipment (for example, a car that transported materials), the salary of workers for the month, electricity, heating, and so on.
Indicate in each line with the finished product its specification. Thanks to this, we do not have to fill in the “Used Materials” tab manually.
We will not consider the “Services” tab, everything is the same on it as in the ““ document, except that, again, you need to specify the cost account.
Here we smoothly moved to the expense account. Let's go to the "Expense Account" tab. This is where he burrowed. I have it set to 20.01 by default. For those who have an empty field, indicate the one you need. Fill in the details "Cost division" and "And item group". This is necessary for analytical accounting.
Bookmark "Used materials". Here we press the "Fill" button and select "According to specification". Hurray, I have everything filled out correctly:
On this tab, oddly enough, everything. Let's move on to Returned Materials.
Return of unused goods
Civil Code Russian Federation does not provide for a special chapter regulating the relations of the parties in the implementation of tolling operations. The main conditions for these relations are spelled out in the provisions of Article 220 of the Civil Code of the Russian Federation:
- New products manufactured by processing materials that do not belong to the enterprise acquire the right of ownership by the owner of this raw material (unless other conditions for the transfer of ownership are specified in the contract).
- If the owner is granted the right of ownership to the manufactured products from the customer's production reserves, then he is obliged to reimburse the cost of the services rendered to the customer.
Transfer of tolling raw materials to the contractor
According to the Accounting Regulations "Accounting Policy of the Enterprise", the organization has the right to reflect in balance sheet only those production resources that belong to him by law or are in his operational management.
When transferring for re-production, the right of ownership is retained by the enterprise by the customer. Therefore, the organization does not have the right to reflect the amount of such production assets in its balance sheet. From all this it follows that the contractor does not conduct production activities, but only performs certain services for a monetary reward.
Material and production assets from the client to the executing organization are transferred on the basis of the primary document: an invoice for the release of materials to the party according to f. M-15. In the invoice, it is necessary to fill in the column "Basis", in which the mark "On tolling terms in accordance with the agreement dated ... No. ..." is made. This primary document serves as the basis for the acceptance of customer-supplied stocks in accounting.
Accounting for raw materials received for processing
To account for funds that are transferred to production on a give-and-take basis, an off-balance account 003 is allocated. It is called “Materials accepted for processing”. It is necessary to summarize information about the movement, the availability of materials (raw materials) of the client, which are accepted for rework and not paid for by the executing organization.
The costs of alteration, as well as the completion of funds are recorded in the accounts reflecting information about production costs. It also reflects only their production minus the amount of the customer's production assets.
Account 003 has two sub-accounts: 003.1 - Customer-supplied stocks in the warehouse and 003.2 - Customer-supplied stocks in processing.
Information on production stocks, transferred for processing, is kept both in quantitative and in value terms for each customer at the prices indicated in the documents for the transfer of inventories.
Processing operations at the contractor on off-balance account 003 are carried out without using double entry until the transfer of stocks to the customer of the rework products.
Reformation products are taken into account on the off-balance sheet account. 002 "Inventory and materials accepted for safekeeping". Information about the amount of finished products on it consists of the actual costs of production for rework and the cost of tolling resources. It also includes information about the waste returned to the giver under the terms of the contract (in a conditional assessment).
Expenses of an institution engaged in the use of give and take resources for ordinary species activities for the manufacture of products, the amount of the processor's own auxiliary production resources is recognized, wage with everyone tax charges on it, which are taken into account on the debit of costly production accounts.
All expenses incurred by the executing enterprise for the production of products are directly debited from cost accounts to the debit of the account. 90.2 "Cost of sales".
The incoming proceeds from the completed tasks (rendered services) for the alteration of the material resources of the customer from the contractor is reflected without the amount of such resources. This revenue is recognized as income in the period when the Certificate of acceptance and transfer of work performed was signed by the parties.
Business operations for the receipt of tolling stocks
Account correspondence | Operation name | |
Debit | Credit | |
003 | — | The customer's stocks were received for alteration by the contractor |
20 | 02, 10, 26, 25, 23, 60, 76, 70 | Reflection in the accounting of expenses for the processing of resources at the contractor's enterprise |
90.2 | 20 | Reflected the cost of services (works) |
62 | 90.1 | Reflection of revenue from completed rework tasks |
90.3 | 68 | The amount of VAT charged on finished products |
90.9 | 99 | Reflection of the financial result |
51 | 62 | Accounts receivable repaid by the customer |
— | 003 | Tolling resources written off in accordance with the concluded agreement |
Waste accounting at the processor
During the production process, the implementing agency may generate waste. The contract for the provision of services (performance of work) prescribes options for accounting for waste. In this case, two options are possible: either the waste remains with the processor, or it is returned to the customer's enterprise.
If the waste remains with the contractor, then they are reflected in the credit of the account. 003 "Materials transferred for processing" and debit account. 10 "Materials" for the entire amount of the cost of raw materials that were transferred for reforming.
Business operations to reflect the waste remaining with the processor
Accounting of mutual settlements between the giver and the processor
Options for mutual settlements between the customer and the contractor are prescribed in the contract. There are currently three options available:
- cash;
- finished products;
- raw materials.
Accounting for mutual settlements in cash
This settlement option is the simplest. According to this common scheme, the contractor provides services for the production of finished products from tolling funds, and the customer organization pays for this type of service.
Postings for the reflection of these operations in accounting are given above.
Accounting for mutual settlements of finished products
An agreement of this type will be mixed: a work contract (for services rendered) and a contract of sale (for payment for work). Depending on how the finished product will be used in the future, the contractor can put it on the balance sheet in two ways:
- If in the future the product will be used as a material, then its cost is reflected in 10 ch. "Materials";
- In the case of its intended further sale, finished products are reflected in the account. 41 Goods.
Accounting for mutual settlements with raw materials
The cost of shipped resources, which are accepted as payment for the task, is disclosed on the account. 45 "Goods shipped". This cost may be reflected in the processor's balance sheet due to the fact that the full ownership of the processor is transferred to him at the end of the completed tasks.
After fulfilling all the conditions of the contract, payment for raw materials is reflected in the account. 91 "Other income and expenses". Until the property right comes into effect, the cost of resources is reflected in the off-balance sheet account. 002 "Inventory and materials accepted for safekeeping".
Tax accounting of tolling raw materials at the processor
The executing enterprise maintains tax records similar to those for the performance of work.
Direct costs of the processor:
- Remuneration of labor of personnel involved in the rework process;
- Depreciation of fixed assets that are used in the production process;
- The amount of a single social tax on the wages of employees.
The received raw material for processing is not an acquisition. Therefore, its value cannot be reflected against VAT. The tax base in determining the amount of tax after the sale of products is the cost of processing resources received for reform, excluding VAT.
For materials processing services - 18%, regardless of the tax rate calculated on inventories.
It is possible to keep records of operations for the processing of tolling raw materials both on the side of the processor and on the side of the customer. Everything Required documents can be selected on the Production tab.
The tolling scheme for the processing of materials in 1C 8.3 is a rather long chain of actions that must be strictly observed. Let's try to systematize these actions and compile tables of necessary documents.
Tolling raw materials in 1C 8.3 from the processor
The service implementation document solves several problems at once. The structure of the document and postings are shown in the figures below. The calculation of the cost of services for the processing of tolling material is no different from.
Important! When posting tolling raw materials, you should select an agreement with the type “With a buyer”.
When drawing up the document “Sale of processing services”, in the “Price” field, you must specify the price of services set by the processor, and in the “Planned price” field, the planned cost of the service.
An example of filling out the document 1C 8.3 "Implementation of processing services":
An example of postings on tolling raw materials of a processor:
Accounting for customer-supplied raw materials in 1C at the customer
2.1 - write-off of materials;
2.3 - return of leftover materials;
2.4 - accounting for processing services;
2.5 - VAT accounting;
2.6 - invoice;
Dt 20.01 | Kt10.07 |
Dt 43 | Ct20.01 |
Dt 10.01 | Kt10.07 |
Dt 20.01 | Kt60.01 |
Dt 19.04 | Kt60.01 |
Dt 68.02 | Ct19.04 |
It should be noted that in 1C 8.3, when raw materials are transferred for processing, materials are written off at an average cost. The type of contract must be selected Supplier».
The Receipt from Processing document has the following structure:
- Products (products from customer-supplied raw materials)
- Services (processing services provided to us by the processor)
- Used materials (contracting materials used in the production of products)
- Returned materials (leftover materials, if any)
- Returnable Container
- Cost account
Many companies transfer their raw materials for processing to other organizations to optimize the production process. Accounting and tax accounting of these operations has its own specifics - both for an enterprise that transfers raw materials, and for a processor.
Processing agreement
Civil law defines the production of goods from give-and-take raw materials as the production by a person of a new movable thing by processing materials that do not belong to this person (Article 220 of the Civil Code of the Russian Federation).
The parties to tolling operations are the owner of the raw materials (materials) transferred for processing - the giver and the processor. At the same time, by transferring raw materials for processing, the supplier remains its owner. Moreover, he acquires ownership of the finished product.
The Civil Code of the Russian Federation does not separately allocate a contract for the processing of tolling raw materials and does not determine whether processing belongs to work or services.
According to the author, the contract for the processing of tolling raw materials should be classified as a work contract, relations under which are regulated by Ch. 37 of the Civil Code of the Russian Federation. Under the contract, the contractor undertakes to perform according to the instructions of the customer certain work and hand over its result to the customer, and the customer undertakes to accept the result of the work and pay for it.
Consider the features of accounting and tax accounting these transactions at the supplier and the processor.
Accounting with the organization-provider
Raw materials remain in balance
Note! Since the ownership of raw materials and materials does not pass to the processor, they are not subject to write-off from the balance of the giver, but are recorded on account 10, sub-account 7 "Materials transferred for processing to the side."
So, based on the recommendations of the Instructions for the Application of the Chart of Accounts for Accounting for the Financial and Economic Activities of Organizations, approved by Order of the Ministry of Finance of Russia dated 10.31.2000 N 94n, the supplier can record all transactions, from the transfer of raw materials to the return receipt, can be reflected in the synthetic account of material stocks by opening separate sub-accounts for it - 10/1 "Raw materials" and 10/7 "Materials transferred for processing". When transferring materials for processing, the organization writes them off from one sub-account to another (Debit 10/7 - Credit 10/1), and when receiving a sub-account, they usually change places (Debit 10/1 - Credit 10/7).
This rule is also contained in clause 157 of the Guidelines for accounting for inventories, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 N 119n (hereinafter referred to as the Guidelines), according to which an organization that transferred its materials to another organization for processing (processing, performing work , manufacture of products) as give and take, the cost of such materials is not deducted from the balance sheet, but continues to be recorded on the accounting account for the relevant materials (on a separate sub-account).
Cost of finished products
When transferring materials, the provider organization must issue an invoice for the transfer of materials to the party, the unified form of which N M-15 is approved by the Decree of the State Statistics Committee of Russia dated October 30, 1997 N 71a. It must indicate that the materials are transferred for processing on tolling terms.
After the processing of raw materials (materials), the supplier organization must receive from the processor a report on the consumed materials, which indicates the amount of raw materials consumed, manufactured products, as well as waste, and an act of acceptance and transfer of work performed, indicating the list and cost of work performed. Since the ownership of the manufactured products belongs to the supplier, on the basis of the processor's report, he reflects the receipt of finished products on account 43. An invoice is drawn up for receipt of finished products (form N МХ-18).
Thus, the cost of finished products from the supplier organization is formed at the expense of the cost of raw materials and, accordingly, the cost of processing work.
The cost may also include transport, travel expenses, payment for intermediary services, the share of general production and general expenses attributable to manufactured products. This procedure for the formation of cost must be reflected in the accounting policy of the organization.
Example. LLC "Fortuna" transfers spare parts for the collection of car alarms to the Research Institute "Research Technologies 3000" for processing. The cost of the transferred materials is 320,000 rubles, and the cost of assembling the alarms is 120,000 rubles. At the same time, according to the report of the processing organization, part of the material in the amount of 20,000 rubles. not used in assembly.
The following entries must be made in the accounting records of Fortuna LLC:
Debit 10/7 - Credit 10/1
- 320,000 rubles. - reflected the transfer of raw materials for processing;
Debit 20 - Credit 10/7
- 300,000 rubles. - reflects the write-off of materials for the manufacture of car alarms;
Debit 10/1 - Credit 10/7
- 20,000 rubles. - reflects the return of unused raw materials (materials);
Debit 20 - Credit 60
- 120,000 rubles. - reflected the cost of processing raw materials;
Debit 19 - Credit 60
- 21 600 rubles. - reflected VAT on the cost of processing raw materials (assembly of alarms);
Debit 68 - Credit 19
- 21 600 rubles. - accepted for VAT deduction;
Debit 43 - Credit 20
- 300,000 rubles. - Finished products accepted.
Since there is no transfer of ownership of raw materials supplied by the customer, there is no object of VAT and income tax.
Waste accounting
Another point worth paying attention to is waste management. If the waste remains with the processing organization, then the accounting and tax records of the giving organization should reflect operations for gratuitous transfer, which, in accordance with paragraphs. 1 p. 1 art. 146 of the Tax Code of the Russian Federation is equated to sales, and, therefore, VAT must be charged.
If the waste is transferred to the donor organization, then the costs of processing are adjusted accordingly for their value.
In doing so, the following must be taken into account. The procedure for accounting for returnable waste for accounting purposes is regulated by the Guidelines. Based on paragraph 111 of the Guidelines returnable waste are taken into account at the price of possible use or sale. The cost of recorded waste is included in the reduction of the cost of materials released into production.
Thus, for accounting purposes, the actual costs of manufacturing semi-finished products include the cost of raw materials (minus the cost of returnable waste) and the cost of processing it.
Example. The organization transfers 100 kg of raw materials to the processing of a third-party organization for the manufacture of semi-finished products. The cost of 1 kg of raw materials is 2000 rubles. The cost of processing raw materials is 118,000 rubles, including VAT of 18,000 rubles. Within the period established by the contract, the processing organization transferred the manufactured semi-finished products, as well as returnable waste. The price of the possible sale of returnable waste is 20,000 rubles.
The following entries must be made in the accounting records of the organization:
Debit 10/7 - Credit 10/1
- 200,000 rubles. (2000 rubles x 100 kg) - the transfer of raw materials for processing is reflected;
Debit 10/6 - Credit 10/7
- 20,000 rubles. - accepted for accounting returnable waste at the price of a possible sale;
Debit 20/1 - Credit 10/7
- 180,000 rubles. (200,000 rubles - 20,000 rubles) - the cost of raw materials was written off minus returnable waste.
Finalization of materials and manufacture of finished products
Depending on the nature of processing, there are several options for accounting for operations for the transfer of raw materials and obtaining the results of the work performed. The main types of processing are the refinement of materials and the manufacture of finished products.
Refinement consists in the fact that the customer (provider) transfers raw materials (materials) to the processor in order to refine them, bring them to a state in which they can be used in further production. That is, the processor does not produce finished products, he returns the finished materials to the supplier, and the supplier directly uses them to produce his products.
In this case, the materials after completion are accounted for on account 10, and the cost of the work performed by the processor is attributed to the increase in their cost.
Example. The automobile plant purchased metal for the production of an assembly for a car at total amount RUB 590,000 (including VAT 90,000 rubles). In connection with the repair of the necessary equipment, the plant entered into an agreement with a third-party organization, according to which the latter carried out the manufacture of units and returned them to the plant for the manufacture of cars. The cost of processing works is 118,000 rubles. (including VAT - 18,000 rubles).
In the accounting of a plant acting as a giver, these transactions must be reflected in the following entries:
Debit 60 - Credit 51
- 590,000 rubles. - reflects the payment made to the supplier for the metal;
Debit 10/1 - Credit 60
- 500,000 rubles. - reflects the acceptance of metal for accounting;
Debit 19 - Credit 60
- 90,000 rubles. - reflected the amount of VAT presented for payment by the metal supplier;
Debit 68 - Credit 19
- 90,000 rubles. - accepted for VAT deduction;
Debit 10/7 - Credit 10/1
- 500,000 rubles. - transferred metal for processing;
Debit 10/1 - Credit 10/7
- 500,000 rubles. - finished units were received from the processor;
Debit 10/1 - Credit 60
- 100,000 rubles. the cost of the work of the processing organization is included in the cost of materials;
Debit 19 - Credit 60
- 18,000 rubles. - VAT on processing is charged;
Debit 68 - Credit 19
- 18,000 rubles. - accepted for VAT deduction on processing.
As a result, the formed cost of units for cars, at which they will be released into production, is 600,000 rubles. (500,000 + 100,000).
In the manufacture of finished products, the supplier organization transfers raw materials to the processing organization and receives finished products from it, which it then sells.
The cost of raw materials is written off to the production cost accounts at the time of receipt of the finished product from the processor.
The cost of processing work is also included in the cost of production accounts and participates in the formation of the cost of production.
Example. LLC "Terra" purchased processed wood for a total amount of 944,000 rubles. (including VAT - 144,000 rubles) and transferred them to a processing organization for the manufacture of furniture. Finished products were transferred to OOO "Terra". The cost of the work of the processing organization is 472,000 rubles. (including VAT - 72,000 rubles).
The following entries must be made in the accounting records of the organization:
Debit 10/1 - Credit 60
- 800,000 rubles. - the material received from the supplier is accepted for accounting;
Debit 19 - Credit 60
- 144,000 rubles. - reflected VAT presented for payment by the supplier of the material;
Debit 68 - Credit 19
- 144,000 rubles. - VAT is deductible;
Debit 10/7 - Credit 10/1
- 800,000 rubles. - materials for the manufacture of furniture were transferred;
Debit 20 - Credit 10/7
- 800,000 rubles. - written off the cost of materials (at the time of receipt of the finished product);
Debit 20 - Credit 60
- 400,000 rubles. - expenses for payment for processing services are written off;
Debit 19 - Credit 60
- 72,000 rubles. - reflects the VAT presented by the processor;
Debit 68 - Credit 19
- 72,000 rubles. - accepted for VAT deduction;
Debit 43 - Credit 20
- 1,200,000 rubles (800,000 + 400,000) - finished products are accepted for accounting.
Thus, the cost of finished products consists of the cost of materials and the cost of work on their processing. To simplify the calculations, it was assumed that the organization had no other costs associated with the production of these products. In practice, other costs may be included in the cost price.
Accounting at the processing organization
According to clause 156 of the Guidelines, customer-supplied materials are materials accepted by the organization from the customer for processing (processing), performing other work or manufacturing products without paying the cost of the materials received and with the obligation to fully return the processed (processed) materials, hand over the work performed and manufactured products .
Accounting is carried out in quantitative and cost terms at the prices indicated in the documents for the transfer of raw materials. Analytical accounting of tolling materials is carried out by customers, names, quantity and cost, as well as by places of storage and processing (performance of work, manufacture of products). They are recorded on the off-balance account 003 "Materials accepted for processing".
Both raw materials received for processing and finished products are recorded on account 003 "Materials accepted for processing" until the finished product is transferred to the customer.
Materials transferred for processing are delivered to the warehouse on the basis of an invoice (Form N M-15). At the time of their posting to the warehouse, a receipt order (form N M-4) is issued with a note that the raw materials entered the organization on a tolling basis.
Products from customer-owned and own raw materials:
separate accounting required
All costs associated with the production process are accounted for by the processing organization on account 20 "Main production". If the processor, in addition to processing customer-supplied raw materials, also manufactures products from its own materials, it must keep separate records for both material and other costs.
This requirement stems from a fundamentally different reflection in the accounting of operations for the production of products from own and from customer-supplied raw materials. Since when transferring raw materials or materials for processing, the right of ownership to the specified property remains with the giver, the processor is not entitled to reflect the received property on its balance sheet.
The processor's costs incurred in the process of processing are recorded in the production cost accounts. This is primarily the cost of the processor's own materials, wages, unified social tax, depreciation of fixed assets, general business and general production expenses.
Who has the waste?
If waste is generated during processing, then the contract may provide that the waste is returned to the donor organization or remains with the processing organization.
If, according to the contract, the waste remains with the processing organization, then an entry is made on the credit of account 003 "Materials accepted for processing" for the amount of the cost of raw materials transferred for processing, with simultaneous acceptance for accounting on account 10.
In this situation, it is very important to consider whether the parties to the contract reduce the transaction price by the amount of waste received as a result of processing, or not.
If the waste received from the processing of the materials of the supplier organization remains with the processor as part of the payment for the work performed by him, then they are accepted for accounting, for example, as auxiliary materials.
If the waste received from processing does not affect the price of the transaction, then such an operation qualifies as a gift agreement (clause 1, article 572 of the Civil Code of the Russian Federation). And then, as they are used, the cost of the waste is written off to account 91.
When calculating income tax, the value of property received free of charge from the processor is included in the non-operating income(Clause 8, Article 250 of the Tax Code of the Russian Federation). The date of recognition of these incomes will be the day the parties sign the act of acceptance and transfer of waste of raw materials supplied by the customer (clause 1, clause 4, article 271 of the Tax Code of the Russian Federation).
Upon completion of the work, the finished product is transferred to the customer according to the acceptance certificate and the invoice. In addition, the processing organization must submit a report on the use of raw materials. The surplus of raw materials is returned to the customer, if the contract does not provide for partial payment for work with raw materials.
The reflection of the value of the waste left by the processor depends on whether it was provided for in the contract that the waste remains with the processor as part of the payment for the work performed by him.
If such a condition is included in the contract, then the following entry must be made in accounting:
Debit 10 - Credit 60
- Auxiliary materials are reflected in the accounting.
If the contract did not provide for this procedure, but the waste remained with the processing organization, then it is necessary to reflect the gratuitous receipt of materials as follows:
Debit 10 - Credit 98
- received waste is reflected in deferred income.
Consider general order accounting for a processing organization on a specific example.
Example. LLC "Creon" and the state farm. Kalinin signed an agreement according to which the state farm transfers to the company raw meat for the production of sausages in the amount of 10,000 kg in the amount of 400,000 rubles. The cost of processing services is 118,000 rubles. (including VAT - 18,000 rubles). The amount of costs of the processor is 80,000 rubles.
In the accounting of the organization, the following entries must be made:
Debit 003
- 400,000 rubles. - reflects the cost of raw materials (materials) accepted for processing;
Debit 20 - Credit 02 (10, 23, 25, 26, 70, etc.)
- 80,000 rubles. - reflects the costs of processing raw materials and materials;
Debit 90 - Credit 20
- 80,000 rubles. - the costs of transferring finished products to the giver are written off;
Debit 62 - Credit 90
- 118,000 rubles. - reflects the proceeds from the performance of processing works (excluding the cost of raw materials (materials) received on a tolling basis);
Debit 90 - Credit 68
- 18,000 rubles. - VAT charged;
Debit 90 - Credit 99
- 20,000 rubles. - reflects the financial result;
Credit 003
- 400,000 rubles. - the cost of raw materials (materials) accepted for processing is written off.
Tax accounting at the processor
With regard to the tax accounting of the transactions in question, difficulties may arise with regard to the distribution of direct and indirect costs, as well as the procedure for assessing the balance of work in progress.
So, the organization needs to choose and approve in the accounting policy the method of distribution of direct and indirect costs in accordance with Art. 318 of the Tax Code of the Russian Federation, since indirect costs are charged to costs for the purposes of tax accounting in full in the current period, and direct costs are subject to distribution in accordance with the method fixed in the taxpayer's accounting policy.
If the processing organization will generate WIP or it will have unsold finished products in its warehouse, it needs to allocate total direct costs between activities. For these purposes, the organization can immediately keep separate records of direct costs or distribute them in proportion to the cost or quantity of raw materials and materials, in proportion to the quantity of products obtained from its own or customer-supplied raw materials.
With regard to the calculation of VAT, the following should be noted. VAT on the cost of work on the processing of customer-supplied raw materials is charged at a rate of 18%, regardless of the rate at which processed raw materials and manufactured products are taxed, since the object of taxation is the performance of work, and not the sale of products.
The tax base for VAT will be equal to the cost of processing raw materials, taking into account excises (for excisable goods) and without including VAT in it (clause 5, article 154 of the Tax Code of the Russian Federation). The cost of customer-supplied raw materials (materials) when determining tax base not taken into account.
VAT paid on the purchase of materials, works, services used by the processor in the performance of work may be claimed for deduction, subject to compliance with the requirements of Art. 172 of the Tax Code of the Russian Federation.