Report on write-off of goods in 1s 8. Report on the use of customer supplied materials
Accounting for fuels and lubricants according to waybills - 2018-2019 (hereinafter - LP) must be properly organized in any organization. It will allow you to put things in order and control the consumption of material resources. The most important is the use of submarines for accounting for gasoline and diesel fuel. Consider the accounting and tax accounting Fuel and lubricants on waybills in more detail.
Fuel and lubricants concept
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).
What is a waybill
Waybill - primary document, which records the vehicle's mileage. 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 requisites specified in section II of the order of the Ministry of Transport dated September 18, 2008 No. 152.
Doubt about the correctness of posting or writing off material values? On our forum you can get an answer to any question that you have doubts about. For example, you can specify what is the basic rate of consumption of fuels and lubricants recommended by the Ministry of Transport.
Read about the latest requirements of the Ministry of Transport for mandatory requisites in waybills in the materials:
- “The list of obligatory details of the waybill has been expanded”;
- "From 15.12.2017, we issue the waybill in a new form";
- Waybills: from March 1, 2019, the order of issue will change.
For organizations that use a car for production or management needs, it is possible to develop a submission line, taking into account the requirements of the law "On accounting" dated 06.12.2011 No. 402-FZ.
An example of an order for the approval of a submarine can be found.
In practice, organizations often use PLs, which were approved by the decree of the State Statistics Committee of the Russian Federation of November 28, 1997 No. 78. This resolution contains PL forms depending on the type of car (for example, Form 3 - for a 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 .
The waybills must be registered in the waybill register. Accounting for waybills and fuels and lubricants is interconnected. In organizations that are not motor transport by the nature of their activity, the DP can be drawn up with such a regularity that allows you to confirm the validity of the expense. So, an organization can issue a DP once every few days or even a month. The main thing is to confirm the expenses. Such conclusions are contained, for example, in the letter of the Ministry of Finance of Russia dated 07.04.2006 No. 03-03-04 / 1/327, resolution of the Federal Antimonopoly Service of the Volgo-Vyatka District dated 27.04.2009 No. A38-4082 / 2008-17-282-17-282.
Accounting for fuel consumption in the waybill
If we analyze the PL forms contained in Resolution No. 78, we will see that they have special columns designed to reflect the turnover of fuels and lubricants. It shows how much fuel is in the tank, how much is dispensed and how much is left. The amount of fuel used is determined by simple calculations.
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 this case, the document should contain the readings of the speedometer at the beginning and end of the path, which will determine the number of kilometers traveled by the vehicle.
When a submarine was developed by an organization independently and it does not contain information on the use of fuels and lubricants, but only contains 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 contains fuel consumption rates for different vehicle brands and formulas for calculating fuel consumption.
Thus, on the basis of the PL, either the actual or the standard write-off of fuels and lubricants is calculated. The data calculated in this way is used for reflection in accounting.
However, the use of a submarine for accounting for the consumption of fuels and lubricants in some cases is impossible. For example, when gasoline is fueled with chainsaws, walk-behind tractors and other similar special equipment. In these cases, the act to write off fuel and lubricants is applied.
A sample of the certificate for writing off fuel and lubricants can be viewed on our website.
Accounting for fuels and lubricants
Like all inventories, the accounting of fuels and lubricants in the accounting department is carried out at the actual cost. The costs that are included in the actual cost are indicated in Section II of PBU 5/01.
Acceptance of fuel and lubricants for accounting can be carried out on the basis of the attached advance report petrol station checks (if the driver purchased fuels and lubricants for cash) or on the basis of coupon stubs (if gasoline was purchased using coupons). If the driver purchases gasoline using a fuel card, then fuel and lubricants accounting for fuel cards conducted on the basis of the report of the company - the card issuer. Fuel and lubricants can be written off by the following methods (Section III):
- at the average cost;
- at the cost of the 1st by the time of inventory acquisition (FIFO).
In PBU 5/01 there is another write-off method - at the cost of each unit. But in practice, it is inapplicable for writing off fuel and lubricants.
The most common way to write off fuels and lubricants is at average cost, when the cost of the remainder of the material is added up with the cost of its receipt and is divided by the total amount of the remainder and receipt in kind.
Write-off of fuels 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 fuel and lubricants written off? The algorithms described above are used to calculate the amount of fuel used (actual or standard). This quantity is multiplied by the unit cost, and the resulting amount is written off by posting: Dt 20, 23, 25, 26, 44 Kt 10-3.
Write-off of gasoline according to waybills (tax accounting)
If everything is quite simple with writing off fuel and lubricants in accounting, then the recognition of these expenses in tax accounting raises questions.
1st question: what expenses should be included in fuel and lubricants? There are 2 options here: material or other expenses. According to sub. 5 p. 1 of Art. 254 of the Tax Code of the Russian Federation fuels and lubricants are included in the composition of material costs if they are used for technological needs. Other expenses of fuels and lubricants are included if they are used to maintain service vehicles (subparagraph 11, clause 1 of 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 - material costs. If a vehicles are used as service, then fuels and lubricants - other expenses.
The second question: whether or not to ration the costs of writing off fuel and lubricants within the framework of tax accounting? The answer to it can be found by linking the details of the waybill and legislative norms:
- In the submarine, the actual use of fuels and lubricants is calculated. The Tax Code of the Russian Federation does not contain direct indications that the cost of fuel and lubricants should be accepted in tax accounting only in accordance with actual norms.
- The PL contains information only about the actual mileage. However, fuels 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 it 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 order No. AM-23-r can be used to establish the reasonableness of costs and determine the cost of fuel and lubricants in tax accounting according to the norms, multiplied by the mileage.
IMPORTANT! In taxaccounting of fuels and lubricants can be taken both according to actual use and according to 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 clause 6 of this document there is an explanation 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 22.06.2010 No. 03-03-06 / 4/61) is such that before the development of norms for writing off fuels and lubricants in a scientific organization, a legal entity or individual entrepreneur may be guided by technical documentation.
In the Tax Code of the Russian Federation itself, there is no explanation of 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, additional income tax assessment is possible. At the same time, the court may well support the position of the inspectorate (see, for example, the resolution of the AU of the North Caucasus District of September 25, 2015 in case No. A53-24671 / 2014).
Read about the amount of fines for the absence of a waybill in this article .
Example of writing off fuels and lubricants according to waybills
One of the most common types of fuels and lubricants is gasoline. Consider an example of purchasing and writing off gasoline.
LLC "First" (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, OOO 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 vehicle for official transportation of management personnel.
The organization uses the valuation of materials at average cost.
Fuel and lubricants accounting on admission
Amount, rub. |
Operation (document) |
||
Recorded gasoline (TORG-12) |
|||
Reflected VAT (invoice) |
We calculate the average cost of write-off for September: (50 l × 44 rubles + 100 l × 38 rubles) / (50 l + 100 l) \u003d 40 rubles.
Option 1.Fuel and lubricants accounting when written off after the fact
Marks were made in the submarine: fuel in the tank at the beginning of the voyage - 10 liters, issued - 30 liters, left after the voyage - 20 liters.
We calculate the actual use: 10 + 30 - 20 \u003d 20 liters.
Amount to be written off: 20 liters × 40 rubles. \u003d RUB 800
Option 2.Fuel and lubricants accounting when writing off at rates
In the submarine, marks were made about the mileage: at the beginning of the cruise - 2,500 km, at the end - 2,550 km. This means that 50 km have been covered.
In clause 7 of Section II of Order No. AM-23-r there is a formula for calculating the consumption of gasoline:
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 - vehicle mileage, km;
D - correction factor (its values \u200b\u200bare 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 \u003d 10% (for the Moscow region).
We calculate gasoline consumption: 0.01 × 8 × 50 × (1 + 0.01 × 10) \u003d 4.4 liters
Amount to be written off: 4.4 l × 40 rubles. \u003d RUB 176
Since the car is used as a service car, the cost of accounting for fuel and lubricants in the tax accounting for fuel and lubricants will be recognized as other expenses. The amount of expenses will be equal to the amounts recorded in the accounting records.
Outcome
Fuel and lubricants are a significant expense item 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 fuels and lubricants.
With the help of the PL, it is possible not only to confirm the production necessity of expenses, but also to record the distance traveled by a car or other vehicle, as well as to determine indicators for calculating the amount of fuel used.
Once the actual or target usage has been determined, the write-off amount can be calculated by multiplying the unit value by the volume.
Accounting for fuels and lubricants written off as a result of the operation of special equipment that does not have an odometer can be made on the basis of an act of writing off fuels 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 materials accepted and with the obligation to fully return the processed (processed) materials, hand over the work performed and manufactured products (paragraph 2, p. 156 Methodical instructions, approved by the Order of the Ministry of Finance dated 28.12.2001 No. 119n). How is the accounting of raw materials supplied by the customer, we told in ours.
And what is meant by a report on the consumed materials of the customer (give-and-take materials)? We will tell you about this in our consultation and provide a sample of filling it out for the report on the consumption of materials supplied by the customer.
Is a subcontracting report mandatory?
When it comes on give-and-take materials, it is understood that a work contract has been concluded between the parties (Article 702 of the Civil Code of the Russian Federation). Accordingly, the party that received the give-and-take materials for work is called the contractor.
Civil law requires the contractor to use the materials provided by the customer economically and prudently, and upon completion of the work, submit a report on the materials used. The remainder of the raw materials supplied must be returned to the customer. By agreement of the parties, the cost of the contractor's work may be reduced for the cost of the materials remaining with the contractor (clause 1 of article 713 of the Civil Code of the Russian Federation).
Obviously, the report on customer-supplied materials is one of the most important documents that are drawn up when executing a work contract with give-and-take 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 a work contract. In addition, the amount of materials consumed by the contractor at the customer's site will be included in the cost of the work performed or manufactured products, and therefore it will not be possible to correctly determine, for example, the cost of construction without drawing up reports.
In the same time uniform 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. In this case, the form of the report on materials supplied by the customer (sample) is fixed in the work contract.
The report should clearly follow how much and what material for reporting period used up and how much is left.
Below is an example of a report on the use of subcontracting materials in construction.
Drawing up a material report in the form of M-19 is in demand mainly in large companies in the construction sector. This report refers to primary documentation and must be drawn up in a strictly defined way.
Files
Who fills out the material report
The document is filled in by the materially responsible employee of the enterprise employed in construction works: the head of the construction site or the direct executor, as well as an authorized employee of the accounting department.
Is it mandatory to apply 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 prescribed in accounting policies firms.
What is the report for?
Material report - a document that allows you to control and track movement building materials, namely, their receipt and consumption.
The materials taken into account can include any type of construction products: bricks, concrete, paints, cement, nails, tiles, etc. Among other things, those types of materials are entered into the form with which no actions are taken during the reporting period - this makes it possible to take into account all inventory items in the warehouse and make the report more complete and informative.
What needs to be done in order to draw up a correct report
The procedure for forming a document includes a number of specific operations.
- First of all, an inventory is carried out in the organization and, based on its results, information on the balances of inventories, or rather their quantity and value, is entered into the report. The date of the report should be identical to the date of the inventory activities.
- Further, the report displays those materials that remained in the warehouse on the basis of previously drawn up primary documentation, such as: receipts, applications, receipts, invoices, receipts, expense orders etc.
- After that, the report includes all inventory items sold to consumers (for each buyer separately) - here they are calculated total amount and the amount. And, finally, the information about those resources that remained in the warehouse of the enterprise at the end of the reporting period in fact is entered.
- After all necessary information will be entered in the document form, the report is submitted for reconciliation to all interested divisions of the organization, and then to the accounting department.
- The accountant also checks the report and fills in its second table, entering data about the materials - their name, item number, unit of measure, etc.
Rules for drawing up 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 legislative level and recommended for use. In this case, the second option is preferable, since there is no need to think about the structure and content of the document - in standard form all required columns and lines have already been entered.
Filling out the title page
First of all, information is entered into the report on the title page. Fit in here:
- the name of the object (warehouse), the inventory of which is subject to accounting in this document,
- surname of the financially responsible person,
- reporting period,
- date of filling out the form,
- the attachments are also indicated - the number of receipts and expenditures.
Up title page on the left and right there are lines for approval by persons authorized to check the report: the accountant and the head of the structural unit.
Completing the second page of the M-19 form
On the second page of the M-19 form, a table into which, in order, fit:
- material nomenclature number,
- their name,
- unit price,
- unit of measure (pieces, kilograms, liters, meters, etc.).
Completing the third page
Here the table indicates:
- at the beginning of the period (quantity and amount of materials subject to accounting)
- information on the movement of materials: how much was consumed 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 in by hand (if printed) or on a computer (much faster and more convenient). The report is generated in one copy, and copies of it are made if necessary.
The document must contain the signatures of all persons responsible for drawing it up, including the materially responsible employee and the accountant.
There is no strict need to certify a document with the organization's seal 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, disposal must also be carried out in a specific order).
Guest card report for selected cash register shifts
Report on discounts provided for guest cards within selected cash register shifts (OLAP Sales Report):
- The lines:
- Guest card holder,
- Guest card (from the "Guests" parameter group).
- Columns: Year, Month, Legal entity.
- Data area:
- Amount without discount,
- Discount 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 parameters, 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 .
![](https://i2.wp.com/help.iiko.ru/resources/Storage/iikooffice-6-0/olap1-img0005.png)
Staff Free Meals Report
Report on the amounts spent on staff free meals (OLAP Sales report):
- The lines:
- Non-cash type of payment with a filter by the name of the type of payment that 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 "No revenue" is configured.
- Written off to an employee (from the "Employees" group).
- The reason for the 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).
![](https://i2.wp.com/help.iiko.ru/resources/Storage/iikooffice-6-0/olap1-img0006.png)
Hourly food consumption
Information about sold dishes broken down by hours during the day (OLAP Sales Report):
- Lines: Account Day, Closing Hour, Dish.
- Data area: Number of guests, Amount without discount, Amount with discount, Checks.
You can get this report from the available Hourly Revenue report.
Enterprise income and expense report
Report on the financial and economic activities of the enterprise (OLAP Report on transactions):
- Lines: Account type with the "Income and Expenses" filter, Account, Corr. Account / Warehouse.
- Data area: Receipt Amount, Expense Amount, Amount.
![](https://i2.wp.com/help.iiko.ru/resources/Storage/iikooffice-6-0/olap1-img0008.png)
Report on write-offs of dish ingredients
Report on write-offs of ingredients of sold dishes (OLAP Report on transactions):
- Lines: Invoice with filter "Product consumption", Item item, Corr. Item item, Corr. Unit of measurement.
- Data: Corr. Quantity, Amount, Quantity.
![](https://i1.wp.com/help.iiko.ru/resources/Storage/iikooffice-6-0/olap1-img0009.png)
Report on meals written off as employee free meals
Report on dishes that were charged off for free meals of employees (OLAP Report on transactions):
- Lines: Accounting day, Invoice with the filter "Free meals for employees", Item item, Unit of measure.
- Data area: Quantity, Amount.
![](https://i0.wp.com/help.iiko.ru/resources/Storage/iikooffice-6-0/olap1-img0010.png)
Revenue for dishes by checkout with different types of filtration
First course sales report:
- Lines: Dish category with the "First courses" filter, Dish with a filter to show only certain dishes, Accounting day, Cashier.
- Data area: Amount without discount, Amount with discount.
![](https://i1.wp.com/help.iiko.ru/resources/Storage/iikooffice-6-0/olap1-img0011.png)
- In the line "Dish" set up the filter to show only certain dishes. For this:
- In the Filtering type field, the default value is "Exclusive", save the report "Revenue for first courses by checkout."
- In the Filtration type field, set "Including" and save the report "Revenue for the first dishes (including only" Cabbage soup ") by checkout.
![](https://i2.wp.com/help.iiko.ru/resources/Storage/iikooffice-6-0/olap1-img0013.png)
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