Report on the write-off of goods in 1s 8. Report on the use of tolling materials

Accounting for fuel and lubricants on waybills - 2018-2019 (hereinafter - PL) must be properly organized in any organization. It will allow you to restore order and control the consumption of material resources. The most relevant is the use of submarines to account for gasoline and diesel fuel. Consider the algorithm of accounting and tax accounting Fuel and lubricants on waybills in more detail.

The concept of fuel and lubricants

Fuels and lubricants include fuel (gasoline, diesel fuel, liquefied petroleum gas, compressed natural gas), lubricants (motor, transmission and special oils, greases) and special fluids (brake and cooling fluids).

What is a waybill

Waybill - primary document, which records the mileage of the car. Based on this document, you can determine the consumption of gasoline.

Organizations for which the use of vehicles is the main activity must apply the PL form with the details specified in section II of the order of the Ministry of Transport dated September 18, 2008 No. 152.

Doubt the correctness of posting or debiting material assets? On our forum you can get an answer to any question that raises your doubts. For example, in you can specify what is the basic fuel consumption rate recommended by the Ministry of Transport.

Read about the latest requirements of the Ministry of Transport for mandatory details in waybills in the materials:

• "The list of mandatory details of the waybill has been expanded";
• “From December 15, 2017, we issue a waybill in a new form”;
• Waybills: from March 1, 2019, the procedure for issuing is changing.

For organizations that use a car for production or management needs, it is possible to develop a submarine taking into account the requirements of the law "On Accounting" dated December 6, 2011 No. 402-FZ.

An example of an order to approve a submarine can be found.

In practice, organizations often use submarines, which were approved by the Decree of the State Statistics Committee of the Russian Federation of November 28, 1997 No. 78. This decree contains forms of submarines depending on the type of car (for example, form 3 - for a passenger car, form 4-P - for a truck) .

Mandatory details and the procedure for filling out waybills are presented .

ABOUT recent changes in the form of a waybill you can find out from our discussions in the VK group .

Waybills must be recorded in the waybill register. Accounting for waybills and fuel and lubricants are interconnected. In organizations that are not motor transport by the nature of their activities, PLs can be drawn up with such regularity that allows you to confirm the validity of the expense. So, an organization can issue a PL once every few days or even a month. The main thing is to confirm the costs. Such conclusions are contained, for example, in the letter of the Ministry of Finance of Russia dated April 7, 2006 No. 03-03-04 / 1/327, the decision of the Federal Antimonopoly Service of the Volga-Vyatka District dated April 27, 2009 No. A38-4082 / 2008-17-282-17-282.

Accounting for fuel consumption in the waybill

If we analyze the forms of PL contained in Decree No. 78, we will see that they have special columns designed to reflect the turnover of fuel and lubricants. It indicates how much fuel is in the tank, how much has been issued and how much is left. By simple calculations, the amount of fuel used is found out.

If we turn to the order of the Ministry of Transport No. 152, then among required details The submarine will not meet the requirement to reflect the movement of fuel in it. At the same time, the document should contain the speedometer readings at the beginning and end of the journey, which will make it possible to determine the number of kilometers traveled by the vehicle.

When the submarine was developed by the organization independently and it does not contain information on the use of fuels and lubricants, but contains only data on the number of kilometers, the standard volume of used fuels and lubricants can be calculated using the order of the Ministry of Transport of Russia dated 14.03.2008 No. AM-23-r. It has fuel consumption rates for different brands of vehicles and formulas for calculating consumption.

Thus, on the basis of the PL, either the actual or the standard write-off of fuel and lubricants is calculated. The data calculated in this way is used for reflection in accounting.

However, the use of PL to account for the consumption of fuel and lubricants in some cases is impossible. For example, when chainsaws, walk-behind tractors and other similar special equipment are refueled with gasoline. In these cases, an act for the write-off of fuel and lubricants is applied.

A sample act for the write-off of fuel and lubricants can be viewed on our website.

Accounting for fuel and lubricants

Like all inventories, accounting for fuel and lubricants in the accounting department is carried out at actual cost. Expenses that are included in the actual cost are indicated in Section II PBU 5/01.

Acceptance for accounting of fuels and lubricants can be carried out on the basis of the attached to advance report gas station receipts (if the driver purchased fuel and lubricants for cash) or on the basis of coupon stubs (if gasoline was purchased with coupons). If the driver purchases gasoline using a fuel card, then accounting for fuel and lubricants according to fuel cards conducted on the basis of the report of the card issuer company. The write-off of fuel and lubricants can be carried out by the following methods (section III):

• at an average cost;
• at the cost price of the 1st by the time of acquisition of stocks (FIFO).

In PBU 5/01 there is another way to write off - at the cost of each unit. But in practice, it is not applicable for writing off fuel and lubricants.

The most common way to write off fuel and lubricants is at average cost, when the cost of the remaining material is added to the cost of its receipt and is divided by the total amount of the balance and receipt in physical terms.

Write-off of fuel and lubricants according to waybills (accounting)

To account for fuel and lubricants at the enterprise, account 10 is used, a separate subaccount (in the chart of accounts - 10-3). On the debit of this account, the receipt of fuel and lubricants is carried out, on the credit - write-off.

How is the write-off of fuel? According to the algorithms described above, the amount of fuel and lubricants used is calculated (actual or standard). This quantity is multiplied by the unit cost, and the amount received is written off by posting: Dt 20, 23, 25, 26, 44 Kt 10-3.

Write-off of gasoline on waybills (tax accounting)

If everything is quite simple with the write-off of fuel and lubricants in accounting, then the recognition of these expenses in tax accounting raises questions.

1st question: what expenses include fuel and lubricants? There are 2 options: material or other expenses. According to sub. 5 p. 1 art. 254 of the Tax Code of the Russian Federation, fuel and lubricants are included in material costs if they are used for technological needs. Fuel and lubricants fall into other expenses if they are used for the maintenance of official vehicles (subclause 11, clause 1, article 264 of the Tax Code of the Russian Federation).

IMPORTANT! If the main activity of the organization is related to the transportation of goods or people, then fuel and lubricants are material costs. If vehicles are used as office expenses, then fuel and lubricants are other expenses.

The second question: to normalize or not the costs of writing off fuel and lubricants in the framework of tax accounting? The answer to it can be found by linking the details of the waybill and legislative norms:

1. In the PL, the actual use of fuel and lubricants is calculated. The Tax Code of the Russian Federation does not contain direct indications that the costs of fuel and lubricants should be accepted in tax accounting only according to actual rates.
2. The PL contains information only about the actual mileage. However, fuel and lubricants can be calculated by order No. AM-23-r, in clause 3 of which there is an indication that the norms established by him are intended, among other things, for tax calculations. The Ministry of Finance of Russia in its letters (for example, dated 03.06.2013 No. 03-03-06/1/20097) confirms that Decree No. AM-23-r can be used to establish the validity of costs and determine the cost of fuel and lubricants in tax accounting according to the norms, multiplied by mileage.

IMPORTANT! In the tax accounting for fuel and lubricants can be taken both by actual use and by the amount calculated based on the norms.

In practice, a situation is possible when an organization uses vehicles for which fuel consumption rates are not approved by Order No. AM-23-r. But in paragraph 6 of this document there are clarifications that an organization or individual entrepreneur can individually (with the help of scientific organizations) develop and approve the necessary standards.

The position of the Ministry of Finance of Russia (see, for example, letter dated June 22, 2010 No. 03-03-06 / 4/61) is such that until the development of norms for writing off fuel and lubricants in a scientific organization, a legal entity or individual entrepreneur can be guided by technical documentation.

In the RF Tax Code itself, there are no clarifications on how to act in such a situation. In cases where the organization independently established the norms for writing off fuel and lubricants and, having exceeded them, took into account the amount of excess fuel use in tax accounting, tax office may not recognize it as an expense. Accordingly, it is possible to charge additional income tax. At the same time, the court may well support the position of the inspection (see, for example, the decision of the Arbitration Court of the North Caucasus District of September 25, 2015 in case No. A53-24671 / 2014).

Read about the amount of fines for not having a waybill in this article .

An example of writing off fuel and lubricants on waybills

One of the most common types of fuels and lubricants is gasoline. Consider the example of the purchase and write-off of gasoline.

First LLC (located in the Moscow region) in September 2018 purchased gasoline in the amount of 100 liters at a price of 38 rubles. without VAT.

At the same time, at the beginning of the month, LLC had a stock of gasoline of the same brand in the amount of 50 liters at an average cost of 44 rubles.

Gasoline in the amount of 30 liters was used to refuel a VAZ-11183 Kalina car. The organization uses the car for official transportation of managerial personnel.

The organization uses the valuation of materials at an average cost.

Accounting for fuel and lubricantson admission

We count average cost write-offs for September: (50 l × 44 rubles + 100 l × 38 rubles) / (50 l + 100 l) = 40 rubles.

Option 1.Accounting for fuel and lubricantsupon write-off

Marks were made in the submarine: fuel in the tank at the beginning of the flight - 10 liters, issued - 30 liters, left after the flight - 20 liters.

We calculate the actual use: 10 + 30 - 20 = 20 liters.

Amount to be written off: 20 l × 40 rubles. = 800 rubles.

Option 2.Accounting for fuel and lubricantswhen writing off according to the rules

Mileage marks are made in the submarine: at the beginning of the flight - 2,500 km, at the end - 2,550 km. So, 50 km were covered.

In clause 7 of section II of order No. AM-23-r there is a formula for calculating gasoline consumption:

Q n \u003d 0.01 × Hs × S × (1 + 0.01 × D),

where: Q n - standard fuel consumption, l;

Hs - basic fuel consumption rate (l / 100 km);

S - car mileage, km;

D is the correction factor (its values ​​are given in Appendix 2 to Order No. AM-23-r).

According to the table in sub. 7.1 by car make we find Hs. It is equal to 8 liters.

According to Appendix 2, the coefficient D = 10% (for the Moscow region).

We consider gasoline consumption: 0.01 × 8 × 50 × (1 + 0.01 × 10) = 4.4 liters

Amount to be written off: 4.4 l × 40 rubles. = 176 rubles.

Since the car is used as a service car, the cost of accounting for fuel and lubricants in the tax accounting of fuel and lubricants will be recognized as other expenses. The amount of expenses will be equal to the amounts recorded in the accounting records.

Results

Fuel and lubricants is a significant item of expenditure in many organizations. This means that accountants need to be able to keep records of fuel and lubricants and justify these costs. The use of waybills is one of the ways to determine the amount of used fuel and lubricants.

With the help of PL, it is possible not only to confirm the production need for expenses, but also to record the distance traveled by a car or other vehicle, and also to determine indicators for calculating the volume of fuel and lubricants used.

Once the actual or target usage has been determined, the write-off amount can be calculated by multiplying the unit cost by the usage.

Accounting for fuel and lubricants written off as a result of the operation of special equipment that does not have an odometer can be carried out on the basis of an act of writing off fuel and lubricants.

Particular attention should be paid to the recognition of expenses for fuel and lubricants in the framework of tax accounting.

Tolling materials are understood as materials that are accepted by the organization from the customer for processing (processing), performing other work or manufacturing products without paying the cost of the accepted materials and with the obligation to fully return the processed (processed) materials, hand over the work performed and manufactured products (paragraph 2 p. 156 Guidelines, approved by Order of the Ministry of Finance dated December 28, 2001 No. 119n). How accounting for tolling raw materials is kept, we told in ours.

And what is meant by a report on the customer's expended materials (submission materials)? We will talk about this in our consultation and give a sample of filling it out for the report on the consumption of materials to be supplied.

Is a report on tolling materials required?

When we are talking about tolling materials, it is understood that the parties have concluded a work contract (Article 702 of the Civil Code of the Russian Federation). Accordingly, the party that received the materials to be supplied for work is called the contractor.

Civil law requires the contractor to use the materials provided by the customer economically and prudently, and after the completion of the work, submit a report on the materials used. The rest of the customer's raw materials must be returned to the customer. By agreement of the parties, the cost of the contractor's work may be reduced by the cost of the materials remaining with the contractor (clause 1, article 713 of the Civil Code of the Russian Federation).

Obviously, a report on tolling materials is one of the most important documents that are drawn up during the execution of a contract with raw materials. The report will ensure reliable accounting and control of raw materials supplied by the contractor and the customer, and determine the cost of work under the contract. In addition, the amount of materials used by the contractor at the customer will be included in the cost of work performed or manufactured products, and therefore, without reporting, it will not be possible to correctly determine, for example, the cost of construction.

In the same time single form for the report on the use of subcontracting materials (sample) does not exist. How to draw up such a report, the parties decide for themselves. At the same time, the form of the report on tolling materials (sample) is fixed in the contract.

It should clearly follow from the report how much and what kind of material for reporting period spent and how much is left.

Below is an example of a report on the use of tolling materials in construction.

The preparation of a material report in the M-19 form is in demand mainly in large construction companies. This report refers to primary documentation and must be formatted in a specific way.

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Who fills out the material report

The document is filled in by a materially responsible employee of the enterprise engaged in construction work: the head of the construction site or the direct executor, as well as an authorized employee of the accounting department.

Is it necessary to use the document

Since 2013, the mandatory use of unified forms of primary documentation has been canceled, therefore, each organization decides to use this form or not on a voluntary basis. At the same time, if the decision is positive, then the requirement for the application of the M-19 form must be written in accounting policy firms.

What is the report for?

material report- a document that allows you to control and track the movement building materials, namely, their receipt and expenditure.

Any type of building product can be included in the considered materials: bricks, concrete, paints, cement, nails, tiles, etc. Among other things, the form includes those types of materials with which no actions take place during the reporting period - this allows you to take into account all inventory items in the warehouse without exception and make the report more complete and informative.

What needs to be done in order to make a correct report

The procedure for generating a document includes a number of specific operations.

1. First of all, the organization conducts an inventory and, based on its results, information about the balance of inventory items, or rather their quantity and value, is entered into the report. The date of the report must be identical with the date of the inventory activities.
2. Further, the report displays those materials that remained in the warehouse on the basis of previously issued primary documentation, such as checks, applications, receipts, invoices, receipts, disbursement orders etc.
3. After that, the report includes all inventory items released to consumers (for each buyer separately) - here they are calculated total amount and amount. And, finally, information is entered on those resources that remained in the warehouse of the enterprise at the end of the reporting period in fact.
4. After everything necessary information will be entered in the document form, the report is submitted for reconciliation to all interested departments of the organization, and then to the accounting department.
5. The accountant also checks the report and fills in its second table, entering data on the materials - their name, item number, unit of measure, and so on.

Rules for compiling a material report and its sample

Today, in order to fill out a material report, organizations can choose one of two options: their own document template approved in the accounting policy of the enterprise, or a unified form in the M-19 form, developed at the level of legislation and recommended for use. At the same time, the second option is preferable, since you do not need to think about the structure and content of the document - in standard form All required columns and rows have already been entered.

Filling out the title page

The first step in the report is to include information on the title page. This includes:

• the name of the object (warehouse), the inventory of which is subject to accounting in this document,
• surname of the responsible person,
• reporting period,
• date of filling out the form,
• applications are immediately indicated - the number of incoming and outgoing documents.

Up title page on the left and on the right there are lines for sighting by persons authorized to check the report: the accountant and the head of the structural unit.

Filling out the second page of the M-19 form

On the second page of the M-19 form, there is a table in which the following are entered in order:

• item number of materials,
• their name,
• unit price,
• unit of measurement (pieces, kilograms, liters, meters, etc.).

Filling out the third page

Here the table shows:

• at the beginning of the period (number and amount of accounting materials)
• information on the movement of materials: how much was spent and released for production, including for objects, and for other needs,
• how much was released in total,
• balance at the end of the period.

Report formatting rules

The form can be filled out by hand (if printed) or on a computer (much faster and more convenient). The report is generated in one copy and make copies if necessary.

The document must contain the signatures of all persons responsible for its preparation, including the financially responsible employee and accountant.

There is no strict need to certify a document with the seal of the organization today, because. since 2016 legal entities have the right to use stamp products in their work only when this norm is enshrined in their internal accounting policy.

How long and how to store the report

The report, like all other primary accounting documents, must be stored in the accounting department in a separate folder for the period established by local regulations or the period prescribed by law (but not less than five years). After the expiration of the limitation period, the completed form can be destroyed (in this case, the disposal must also be carried out in a certain order).

Report on guest cards for selected checkout shifts

Report on discounts provided by guest cards within the selected checkout shifts (OLAP Sales Report):

• Strings:
• Guest card holder
• Guest card (from the group of parameters "Guests").
• Columns: Year, Month, Legal entity.
• Data area:
• Amount without discount
• Discounted amount (from the "Payment" group),
• Discount percentage (from the "Discounts" group),
• Checks (from the "Order" group),
• Average check amount
• Average revenue per guest (from the "Payment" group).

The use of discounts is configured in the section Discount system → Discounts and surcharges. In the discount settings, you can configure the ability to provide a discount by swiping a guest card, manually or automatically. Discount card the guest is registered in the section Discount system → Club cards .

Staff free meals report

Report on the amounts spent on free staff meals (OLAP Sales Report):

• Strings:
• Non-cash payment type with a filter by the name of the payment type, which is used to account for staff meals. For example, “Employee lunches”. To account for free meals for employees in the section Retail Sales → Payment Type a special type of payment "Without revenue" is configured.
• Written off for an employee (from the "Employees" group).
• Reason for write-off (from the "Order" group). The comment entered during payment will be indicated here.
• Dish (from the "Dishes" group).
• Data area:
• Cost price (from the "Cost price" group),
• Amount without discount (from the "Payment" group).

Hourly food consumption

Information about sold dishes broken down by hours during the day (OLAP Sales Report):

• Lines: Accounting day, Closing hour, Dish.
• Data area: Number of guests, Amount without discount, Amount with discount, Receipts.

You can get this report from the existing Hourly Revenue report.

Enterprise Income and Expenses Statement

Report on the financial and economic activities of the enterprise (OLAP Posting report):

• Lines: Account type with the "Income and Expenses" filter, Account, Corr. Account/Warehouse.
• Data area: Incoming amount, Outgoing amount, Amount.

Report on write-offs of dish ingredients

Report on write-offs of ingredients of sold dishes (OLAP Posting report):

• Lines: Account with the "Product consumption" filter, Item item, Corr. Nomenclature item, Corr. Unit of measurement.
• Data: Corr. Quantity, Amount, Quantity.

Report on dishes written off as free meals for employees

Report on dishes that were written off as free meals for employees (OLAP Posting report):

• Lines: Posting day, Account with the "Employee free meals" filter, Item item, Unit of measure.
• Data area: Quantity, Amount.

Revenue for dishes at checkouts with different types of filtration

First course sales report:

• Rows: Dish category with the "First courses" filter, Dish with a filter to show only certain dishes, Posting day, Cash desk.
• Data area: Amount without discount, Amount with discount.

1. In the "Dish" line, set up a filter to show only certain dishes. For this:

• In the Filtering type field, the default value is set to "Exclusive", save the report "Revenue for first courses by cash registers".
• In the Filtration type field, set "Inclusive" and save the report "Revenue for first courses (including only Shchi) by cash registers".