Non-operating expenses. What relates to non-operating expenses and income
In any organization, there are items of income and expenses that are not related to production or marketing activities. A detailed list of such elements, as well as methods for their accounting are indicated in Art. 265 of the Tax Code of the Russian Federation.
List
Non-operating expenses include expenses:
- on the content of property transferred for rent (leasing);
- in the form of accrued interest on liabilities, securities;
- related to the maintenance of purchased securities, payment for services of registrars, depositories;
- in the form of exchange differences arising after the revaluation of property;
- court fees;
- recognized by the debtor or payable by court decision;
- other similar expenses.
Let us consider in more detail some of these groups.
Leasing
Non-operating expenses include the costs of maintaining the property leased. This clause applies to organizations for which leasing is one of the activities. The implementation date is determined upon the transfer of ownership of the object, regardless of when the funds arrive at the account. This is either the last day of the month or the date of payment of the contract. But if the document shows an uneven schedule, then the opinions of experts differ. Some believe that in this case, non-operating income and expenses should be recognized according to the payment schedule, while others - upon receipt of funds. Therefore, it is desirable that the contract takes into account the even distribution of money.
Interest on debt obligations
The structure of non-operating expenses includes all types of expenses, regardless of the type of loan, but only amounts accrued for real time use of funds are recognized. Only the amounts received from the issue are recognized as income. When changing this parameter, for example, in the direction of increase, it is difficult to calculate the new amount of expenses. Therefore, when issuing emission it is recommended to immediately indicate the conditions of release.
Exchange differences
Property value may be expressed in foreign currency. As a result of revaluation, these figures may change. To non-operating income and expenses what to attribute in this case? Calculations are carried out depending on the method specified in the accounting policy. New amounts are translated to the ruble at the official exchange rate at the date of the actual cost. But the law does not spell out which particular values \u200b\u200bcan be expressed in dollars or euros. It can also be a financial investment.
Non-operating expenses in accounting for short-term investments in foreign currency are translated into rubles, and long-term expenses, although they are recorded in dollars or euros, but at the same time the ruble equivalent of this amount is reflected. Therefore, exchange rate differences in BU do not arise. For tax accounting purposes, the purchase and sale of assets in foreign currency separately reflects the financial result of the transaction, as well as the change in value.
Due to the deviation of the real rate from the official non-operating expenses include:
- negative ruble difference between the actual sales proceeds and the amount calculated at the official rate of the Central Bank of the Russian Federation;
- positive difference between the calculated amount of sales and the actual.
The day the expenses are credited is the day the property rights are transferred.
How is income tax calculated?
Non-operating expenses for each item separately:
- short-term financial instruments;
- domestic government bonds;
- exchange rate differences on currency accounts;
- on long-term loans.
With exchange rate differences from the sale of foreign currency issues do not arise. Let's consider in more detail operations with bonds.
If the value of the Central Bank is calculated at the acquisition price, then upon receipt of income from sales the tax base is reduced by the amount of exchange rate differences. If the value of the Central Bank was revalued during the Novation of OVGVZ, then the profit from the sale is reduced by the entire amount of the positive balance of differences. Under the same conditions, the loss from the disposal of the Central Bank is accepted for deduction from the tax base only in the amount of the positive balance of differences. It is also allowed to reduce the base by the entire balance amount that arose from the moment the currency was credited to the account of the organization until the bonds were accepted for accounting. The adjustment is carried out in the share subject to disposal of the Central Bank, in proportion to their value.
When accounting for domestic government bonds of the IV and V series, the profit subject to taxation is reduced by:
- the amount of positive differences formed after the exchange rate to quoted foreign currencies of the Central Bank, which arose from the moment the currency was credited to the account of the enterprise and until the government bonds were accepted on the balance sheet when they were sold or redeemed
- the amount of the difference that arose from December 6, 1994 to December 31, 94;
- the difference formed after the change in the ruble exchange rate to the currencies quoted by the Central Bank of the Russian Federation calculated between the nominal values \u200b\u200bof OVGVZ during the period from 01/07/95 to 01/20/97.
Non-operating income and expenses, which are recorded on an accrual basis with the seller and the buyer, arise at the date of repayment of the debt by the counterparties. If the organization uses the cash method, then for the purposes of NU, the difference is not taken into account when the transaction amount is expressed in arbitrary units.
Example
Under the agreement, LLC Romashka sold goods for 11.8 thousand US dollars. The buyer received the right of ownership at the time of shipment (February 1). Payment made on February 6. The cost of goods - 250 thousand rubles. Payment is made in rubles at the exchange rate of the Central Bank of the Russian Federation on the date of payment. Let's consider two options:
- the ruble exchange rate on February 1 is 28.8 rubles / USD, and on February 6 - 28.9 rubles / USD;
- the ruble exchange rate on February 1 is 28.8 rubles / USD, and on February 6 - 28.7 rubles / USD;
In the balance sheet non-operating expenses include accounts:
- 62 “Settlements with counterparties”;
- 90-1 "Income from sales";
- 90-2 "Cost of sales";
- 90-3 “VAT”;
- 91-2 “Other expenses”.
In BU LLC “Camomile” the following transactions are formed:
Amount, thousand rubles | Operation | ||
DT | CT | ||
1st of February | |||
62 | 90-1 | 339,84 | Reflected revenue from sales (11.8 dollars x 28.8 rubles / dollars) |
90-3 | 68 | 51,84 | Accrued VAT from the buyer is reflected (1.8 dollars x 28.80 rubles / dollars) |
90-2 | 41 | 250 | Write-off of the cost of goods |
February 6 - option 1 | |||
51 | 62 | 341,02 | Payment receipt (11.8 USD * 28.9 RUB / USD) |
62 | 90-1 | 1,18 | The revenue was adjusted for a positive difference [(28.9 rubles / dollars - 28.8 rubles / dollars) * 11.8 USD] |
90-3 | 68 | 1,8 | Adjusted VAT for the positive difference [(28.9 rubles / dollar - 28.8 rubles / dollar) * 1.8 USD] |
February 6 - option 2 | |||
51 | 62 | 338,66 | Payment receipt (11.8 dollars * 28.7 rubles / dollars) |
62 | 90-1 | –1,18 | The revenue was adjusted for the negative difference [(28.7 rubles / dollars - 28.8 rubles / dollars) * 11.8 USD] |
90-3 | 68 | –1,8 | Adjusted VAT for the negative difference [(28.7 rubles / dollar - 28.8 rubles / dollar) * 1.8 dollars] |
91-2 | 68 | 1,8 | Reflected recovery of VAT on negative differences |
Non-operating income and expenses how to keep in NU?
In the first case:
- amount of non-operating income: 1.18 thousand rubles.
In the second case:
- sales revenue will be 339.84 - 51.84 \u003d 288 thousand rubles;
- amount of non-operating expenses: 1.18 thousand rubles.
Foreign exchange differences in foreign currency transactions
Non-operating expenses include a negative financial result from the sale of funds of other countries. Such transactions are carried out at market rates. The day is used as the settlement date:
- writing off currency for sale on behalf of the bank at the Bank of Russia exchange rate;
- crediting the proceeds to the account.
The transfer of ownership of the currency is carried out on the day of its sale for the purposes of NU and BU. Income from operations is the amount of funds from the sale of currency calculated at the market rate. An expense is the amount of the ruble equivalent of a currency that is put up for sale according to the official exchange rate of the Central Bank of the Russian Federation. Other non-operating expenses include the bank's commission for the operation.
Example
On July 1, the organization’s transit account received export revenue in the amount of 4 thousand US dollars. The organization instructed the bank to sell 10% of this amount. The commission for the operation is 400 rubles.
Official dollar rate:
- on the date of receipt of revenue - 30 rubles / USD;
- at the date of transfer of 10% - 31 rubles / USD;
- at the end of the month - 33 rubles / USD
date | Operation | Amount, thousand dollars | Course | Difference | Recount, thousand rubles | ||
DT | CT | ||||||
01.07 | Revenues received to the account with foreign currency | 522 | 62 | 4 | 30 | official | 120 |
05.07 | A portion of revenue for sale | 57 | 522 | 0,4 | 31 | 12,4 | |
Credited funds from the sale of currency | 51 | 911 | 32,50 | Exchange rate | 13 | ||
Charged Currency | 912 | 57 | 31 | official | 12,4 | ||
Commission held | 76 | 51 | X | 0,4 | |||
Costs recognized | 912 | 76 | 0,4 | ||||
Listed part of the proceeds to the current account | 521 | 522 | 3,6 | 31 | official | 111,6 | |
Reflects the difference formed from the date of receipt to the time of sale | 522 | 911 | 4 | (31-30) | 4 | ||
31.07 | The difference from the revaluation of funds in the account | 521 | 911 | 3,6 | 31,5 | (31,5-31) | 1,8 |
31.07 | Balance of exchange differences written off | 919-1 | 99 | 5,58 | |||
31.07 | Defined financial result | 200 |
For the purposes of OU, non-operating income and expenses include:
- the amount of 5.58 thousand rubles. in the form of a positive difference from the revaluation of the balance of funds formed after the appreciation of the currency at the date of the report;
- 600 rub in the form of a positive difference arising after a change in the currency sale rate;
- commission bank expenses of 400 rubles.
How are other non-operating income and expenses reflected in the balance sheet? Accounting for transactions on such items is carried out on account 91.
Bad debt reserve
To begin with, the term itself should be clarified. Doubtful debt is any debt that has arisen after the sale of goods and services, provided that it is not repaid in a timely manner, is not secured by a pledge, guarantee, or guarantee.
Taxpayer expenses are included in non-operating expenses on the last day of the month and are taken into account when calculating NPP. The exception is the amount of interest arrears. If the taxpayer decided to create a reserve, then all write-offs will be carried out at the expense of this fund.
The amount of the reserve is determined at the end of each month according to the inventory of receivables and is calculated using one of the following methods:
- for debts whose term exceeds 90 days, a 100% reserve is created;
- for amounts with payment periods of 45-90 days, a 50% reserve is formed;
- for all other debts the reserve is not formed.
OS liquidation expenses
Non-operating expenses include expenses that are not directly related to production. In particular, the costs of liquidation of fixed assets, income tax, including under-accrued depreciation for these facilities. For the purposes of NU, revenues in the form of the cost of materials and other property obtained during the dismantling of fixed assets shall be included in the income.
The basic principle of settlements prescribed in the Tax Code is that expenses are recognized as such at the time they occur, calculated according to the terms of the transaction. With respect to fixed assets, this means that the amounts of the under-accrued depreciation and the residual value of the objects are expensed in the month when the sale actually took place.
Production Preservation
The procedure for suspending the activities of fixed assets that are on the balance sheet is established by a separate order of the head. Usually, objects with a completed production cycle are conserved. Before the transfer of equipment, an estimate is made for its maintenance. If the organization leases the land on which the conserved objects are located, then the paid rent does not meet the requirements of Art. 252 Tax Code. Such expenses cannot be taken into account for the purposes of calculating NPP.
Court Fees
State duties and other fees associated with the consideration of cases in court are included in non-operating expenses. Such costs, in particular, include the amounts that must be paid to experts, translators, witnesses, organizations involved in the examination of evidence, lawyers, lawyers and other persons involved in the consideration of the case.
When reflecting such amounts in NU, the nature of the proceedings should be correctly determined. Court costs always reduce NPP, regardless of which party wins the case, provided that the proceedings relate to production matters. In case of suspension of the case, the paid state duty shall be refunded.
Cancellation of production orders
The receipt of expenses related to the cancellation of orders for the production of finished products is carried out according to acts approved by the head, within the amount of direct costs. In this case, the specifics of production and the organization of the process should be taken into account.
Be sure to provide documents confirming the receipt of the order itself (contract), production costs incurred for the operation. The organization must necessarily receive an official refusal from the counterparty. If there is a termination of the contract, then this should be formalized in the appropriate protocol. It is also necessary to approve a separate document confirming the fact of the termination of the order. All these costs are to be included in non-operating expenses of the organization.
Container Operations
If the cost of the returned packaging accepted from the supplier with the IBE is included in the price of the stocks, then the total cost of their purchase is reduced by the cost of the container. The latter is determined by the price of possible use or sale. The assignment of packaging to returnable packaging is prescribed in the contract for the supply of inventories.
Non-operating expenses are expenses that are not directly related to the production and sale of goods (works, services). An approximate list of such expenses is given in article 265 of the Tax Code of the Russian Federation. In particular, they include:
1) the cost of maintaining the property leased (if the company leases the property no more than once a year);
2) interest paid on loans, loans and other debt instruments, as well as issued securities (within the limits);
3) expenses for the organization of the issue of securities: preparation of the prospectus, production of forms, registration of securities, etc .;
4) negative exchange rate differences that arise when buying and selling foreign currency, as well as when revaluing property and liabilities in foreign currency;
5) the total differences in the sale (posting) of goods (works, services, property rights);
6) expenses for the formation of reserves for doubtful debts of firms that determine income and expenses on an accrual basis. Allowance for doubtful debts can be used by the organization only to cover losses from bad debts.
7) expenses for the liquidation of buildings and equipment;
8) the cost of maintaining mothballed buildings and equipment;
9) court costs and arbitration fees;
10) the costs of canceled production orders and production that did not produce products;
11) fines, penalties and other sanctions recognized or awarded by a court for violation of the terms of contracts, as well as the amount of compensation for losses or damage;
12) taxes on amounts payable that the company wrote off due to the expiration of the limitation period or for other reasons (for example, VAT);
13) expenses for payment of banking services;
14) losses of previous years identified in the current year;
15) loss from downtime for internal and external reasons;
16) losses from natural disasters, fires, accidents.
The list of non-operating expenses is not closed, i.e. subject to extended interpretation when fulfilling the requirements of Article 252 of the Tax Code.
The tax base
The tax base is the monetary expression of taxable profits.
Income and expenses of the taxpayer are recorded in cash.
Income received in kind as a result of the sale of goods (works, services), property rights (including exchange of goods) is taken into account based on the transaction price, taking into account the provisions of Article 40 of the Tax Code
In determining the tax base, taxable profits are determined on an accrual basis from the beginning of the tax period.
The tax base for income tax is formed separately:
If profits are taxed at different rates;
On the operation for the sale of purchased goods (Article 268 of the Tax Code).
If a taxpayer incurs a loss in a reporting (tax) period, the negative difference between income and expenses recorded for tax purposes, in this reporting (tax) period, the tax base is recognized as zero.
Taxpayers who have suffered a loss in the previous tax period are entitled to reduce the tax base of the current tax period by the entire amount of the loss they received or by a portion of this amount (transfer the loss to the future).
The taxpayer has the right to carry forward the loss to the future within ten years following the tax period in which this loss is received.
In 2006, the total amount of the transferred loss could not exceed 50% of the tax base of any reporting period and the tax period as a whole, since 2007 there is no such restriction.
Example. The organization as of December 31, 2005 received a loss of 100,000 rubles. The tax base for income tax in 2006 amounted to 80,000 rubles, and in 2007 - 50,000 rubles, in 2008 - 25,000 rubles.
In this example, in 2006, only a loss amount of 40,000 rubles could be accepted to reduce the tax base. (50% of 80,000 rubles). The amount of loss reducing the tax base in 2007 amounted to 50,000 rubles. (100% of 50,000 rubles). The remaining amount of loss is 10,000 rubles. (100,000 rubles - 40,000 rubles - 50,000 rubles) is carried forward to 2008 and the tax base of 2008 is 15,000 rubles.
The loss incurred in applying the 0% rate (preferential rate) is not carried forward to future tax periods in which, for example, the 20% rate is applied.
The loss resulting from the application of special tax regimes (STS and USCH), in the case of transition to the general taxation regime in the tax base for income tax is not taken into account
Some losses are carried forward in a special manner. Such features are set for losses:
From the activities of serving industries and farms (Article 275.1 of the Tax Code of the Russian Federation);
On operations with securities (Article 280 of the Tax Code of the Russian Federation);
On operations with financial instruments of derivatives transactions (Article 304 of the Tax Code of the Russian Federation);
On operations with depreciable property (Article 323 of the Tax Code of the Russian Federation);
For operations on the assignment (assignment) of the right of claim (Article 279 of the Tax Code).
The organization is obliged to keep documents confirming the amount of loss incurred for the entire period when it reduces the tax base of the current tax period by the amount of previously received losses (Clause 4 of Article 283 of the Tax Code of the Russian Federation).
Cost structure
The composition of non-operating expenses that reduce the tax base for income tax is given in paragraph 1 of Article 265 of the Tax Code of the Russian Federation. These include, but are not limited to:
- interest paid on borrowed funds received;
- expenses for the maintenance of leased property;
- negative differences in the purchase and sale of foreign currency, as well as in the revaluation of property and foreign currency liabilities;
- exchange differences (negative). For transactions concluded before January 1, 2015, but executed after this date, negative total differences . When taxing profits, such expenses keep in mind (Clause 3, Article 3 of the Law of April 20, 2014 No. 81-ФЗ, letter of the Ministry of Finance of Russia dated March 30, 2015 No. 03-03-06 / 1/17387);
- expenses for the liquidation of fixed assets;
- the costs of maintaining mothballed buildings and equipment;
- court costs and arbitration fees;
- fines, penalties and other sanctions for violation of contractual obligations in relations with counterparties.
Non-operating expenses are equivalent to some types of losses. For example, the tax base for income tax is reduced:
- losses of previous years identified in the current reporting (tax) period;
- bad debt amounts (if the organization creates a reserve for bad debts the amount of bad debts not covered by the reserve);
- lack of material assets (in the absence of perpetrators);
- loss from natural disasters and emergencies.
This is stated in paragraph 2 of Article 265 of the Tax Code of the Russian Federation.
The list of non-operating expenses is open. Consequently, other expenses that are not related to production and sale can also be written off to reduce the tax base for income tax (subparagraph 20 p. 1 article 265 of the Tax Code of the Russian Federation). But provided that they meet the criteria of paragraph 1 of Article 252 of the Tax Code of the Russian Federation. That is, if these costs are economically justified and documented.
Cost recognition moment
If the organization uses the accrual method, include non-operating expenses in the calculation of the tax base in the manner prescribed by paragraph 7 of Article 272 of the Tax Code of the Russian Federation. If the organization uses the cash method, write off non-operating expenses in the manner prescribed by paragraph 3 of Article 273 of the Tax Code of the Russian Federation. Dates of recognition of expenses when using accrual method and when using cash method are given in the corresponding tables.
Situation: at what point in calculating income tax can the shortfall be included in expenses if the perpetrators of the theft are not identified?
The answer to this question depends on the method by which the organization determines the income and expenses for calculating income tax.
If the organization uses the accrual method, the shortfall can be written off to expenses at the moment when the fact of the absence of the guilty persons is documented (subparagraph 5, paragraph 2 of article 265 of the Tax Code of the Russian Federation, paragraph 1, subparagraph 3 of paragraph 7 of article 272 of the Tax Code of the Russian Federation) . When applying the cash method for cost accounting, it is also necessary to confirm the full payment of property, the shortage of which has been identified (paragraph 3 of article 273 of the Tax Code).
The requirement to document the absence of perpetrators is fully applicable to retailers whose shortages result from theft from self-service trading floors (letter of the Ministry of Finance of Russia dated November 8, 2010 No. 03-03-06 / 1/695).
Documents confirming the absence of perpetrators are acts of authorized departments (for example, preliminary investigation bodies, courts) (subparagraph 5, paragraph 2, article 265 of the Tax Code). A specific list of such documents has not been established by law.
So, the Ministry of Finance of Russia in letters dated June 20, 2011 No. 03-03-06 / 1/365, dated June 8, 2009 No. 03-03-05 / 103 and dated December 27, 2007 No. 03-03-06 / 1/894 indicates that the basis for the recognition of losses from theft in calculating income tax may be a copy of the decision to suspend the preliminary investigation. Based on this document, the amount of shortfall can be included in non-operating expenses of the reporting (tax) period in which the decision was made.
Some arbitration courts also share this point of view (see, for example, FAS Decisions of the Moscow District of April 18, 2011 No. KA-A40 / 3277-11, dated January 16, 2008 No. KA-A40 / 13948-07 of the Ural District dated June 3, 2008 No. F09-3931 / 08-C3, of the Volga region dated July 5, 2007 No. A72-4858 / 06, the Volga-Vyatka district dated August 21, 2006 No. A79-807 / 2006, North-West District of February 9, 2006 No. A56-9808 / 2005, of the West Siberian District of February 9, 2006 No. A56-9808 / 2005).
If the preliminary investigation was conducted in the form of an inquiry, the value of stolen inventory can be written off at the date of the decision to suspend the inquiry (letter of the Ministry of Finance of Russia dated August 3, 2011 No. 03-03-06 / 1/448).
In addition, the basis for writing off losses from theft is a copy of the decision to terminate the criminal case (letter of the Ministry of Finance of Russia dated January 20, 2006 No. 03-03-04 / 1/52). Such a decision may be made by the investigator only after the expiration of the statute of limitations of the criminal prosecution (part 1 of article 78 of the Criminal Code of the Russian Federation).
When considering a case in court, the fact of the absence of the guilty persons can confirm the acquittal (part 2 of article 302 of the Code of Criminal Procedure of the Russian Federation). This document will be the basis for writing off losses (shortages) from theft of property.
Tip: there are arguments that allow organizations to determine the time of writing off the loss from theft when calculating income tax on the basis of any document of the authorized department confirming the absence of perpetrators. They are as follows.
Subparagraph 5 of paragraph 2 of Article 265 of the Tax Code of the Russian Federation does not contain a specific list of supporting documents that indicate the absence of those responsible for the shortage. Therefore, the basis for writing off losses in the taxation of profits in such a situation can be any supporting document of the authorized agency. For example, letters or certificates issued by authorized officials of internal affairs bodies stating that there are no perpetrators of the theft. Some arbitration courts confirm the validity of this approach (see, for example, the determination of the Supreme Arbitration Court of the Russian Federation dated December 10, 2007 No. 16216/07, the resolution of the Federal Antimonopoly Service of the West Siberian District dated August 7, 2007 No. F04-5161 / 2007 (36812-A46- 15), Moscow District dated November 9, 2007 No. KA-A40 / 1 0001-07).
Situation: Is it possible to include the cost of leased property lost (damaged) as a result of emergency situations when calculating income tax?
Yes, it is possible if the lease agreement provides for the lessor's right to compensation for damage caused to his property through the fault of the tenant.
When calculating income tax, reasonable and documented expenses are taken into account that are associated with the organization's activities aimed at generating income (Article 252 of the Tax Code of the Russian Federation). In the cases stipulated by Article 265 of the Tax Code of the Russian Federation, expenses that reduce taxable profit include some types of documented losses.
In accordance with subparagraph 6 of paragraph 2 of Article 265 of the Tax Code of the Russian Federation, losses from natural disasters, fires, accidents and other emergencies, including costs associated with the prevention or elimination of their consequences, are equated to non-operating expenses. Such losses, in particular, include the value of destroyed or damaged stocks, goods, materials and other property belonging to the organization. The property belonging to the organization should be reflected in its accounting separately from the property of other organizations (paragraph 5 of PBU 1/2008). Confirmation that material values \u200b\u200bare the property of the organization are the balance sheet data. Leased property, collateral, valuables received by the intermediary organization in the framework of the execution of the contract (commission, commission, agency contract), etc., are recorded on the balance sheet. Therefore, the value of this property does not reduce the taxable profit of the organization affected by the fire. When documented, such losses can be accounted for by the owners of the burned property (lessor, mortgagor, principal, principal, principal).
In addition, the costs of a fire can include expenses related to extinguishing it and eliminating the consequences (minus the cost of materials obtained in this case).
The cost of fire losses can be written off as expenses in the period in which you confirmed them with documents:
- certificate of the State Fire Service;
- protocol inspection of the scene;
- the act of fire, which establishes the cause of the fire;
- inventory acts, which reflect the amount of damage.
Such clarifications are in the letters of the Ministry of Finance of Russia dated December 29, 2015 No. 03-03-06 / 1/77005, dated September 24, 2007 No. 03-03-06 / 1/691.
The lease agreement may stipulate the lessor's right to compensation for damage caused to his property through the fault of the tenant. For example, with regard to contracts for the rental of vehicles with crew, this procedure is expressly provided for in Article 639 of the Civil Code of the Russian Federation. If the lessor has the right to demand compensation for damage (including compensation for the value of the lost (damaged) property), then when calculating the income tax, the lessee can take into account such expenses on the basis of subparagraph 13 of paragraph 1 of Article 265 of the Tax Code of the Russian Federation.
Situation: Is it possible to take into account expenses related to reimbursement of lost profit to the counterparty when calculating income tax?
No
If, through the fault of the organization, its counterparty did not receive (could not receive) any income, it has the right to demand compensation for such lost profits (Article 15 of the Civil Code of the Russian Federation). Compensating for lost profits, the guilty organization incurs certain costs. However, when calculating income tax, it is possible to take into account the costs of reimbursing only real material damage (subparagraph 13 clause 1 of article 265 of the Tax Code of the Russian Federation). Reimbursement of lost profits is not included in such expenses. Therefore, it is unlawful to include them in the composition of expenses that reduce taxable profit.
Similar clarifications are contained in the letters of the Ministry of Finance of Russia dated July 4, 2013 No. 03-03-10 / 25645, dated October 12, 2011 No. 03-07-05 / 26 and dated September 14, 2009 No. 03-03-06 / 1/580.
Situation: how to take into account the costs of paying a bank guarantee when calculating income tax?
If obtaining a bank guarantee is a prerequisite for the organization, include such costs in other expenses associated with production and sale. Otherwise, such expenses are recognized as non-operating expenses.
A bank guarantee is an obligation of a bank to transfer a certain amount of money to a counterparty (creditor) of an organization upon presentation of a demand for payment (article 368 of the Civil Code of the Russian Federation). For issuing a guarantee, the organization must pay the bank a fee (paragraph 2 of article 369 of the Civil Code of the Russian Federation). The issuance of a bank guarantee is recognized as a banking operation (Clause 8, Part 1, Article 5 of the Law of December 2, 1990 No. 395-1).
Chapter 25 of the Tax Code of the Russian Federation provides for two options for accounting for costs of payment for banking services:
- as part of other expenses associated with production and sale (subp. 25 paragraph 1 of article 264 of the Tax Code);
- as part of non-operating expenses (sub. 15 clause 1 of article 265 of the Tax Code).
Other expenses related to production and sale may include a fee for issuing a bank guarantee if its receipt is a prerequisite for the organization’s activities. For example, organizations involved in tour operator activities are required to have a bank guarantee (or tour operator liability insurance contract) by virtue of the requirements of federal law (Article 17.1 of the Law of November 24, 1996 No. 132-ФЗ). In such cases, it is necessary to take into account the costs of acquiring a bank guarantee on the basis of subparagraph 25 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation.
If payment of a bank guarantee is not a prerequisite for the organization’s activities, the organization may take into account the costs associated with its receipt on the basis of subparagraph 15 of paragraph 1 of Article 265 of the Tax Code of the Russian Federation. For example, this should be done if the need to obtain a bank guarantee is caused by the terms of the contract or the rules of the tender (tender) in which the organization participates.
Similar clarifications are contained in the letters of the Ministry of Finance of Russia dated December 16, 2010 No. 03-03-06 / 2/214, dated January 16, 2008 No. 03-03-06 / 1/7. Arbitration courts also share this position (see, for example, FAS Volga Region decisions dated March 13, 2007 No. А12-11353 / 06-С60 and November 16, 2006 No. А12-7809 / 06-С51-5 / 38) .
If the amount of remuneration (commission) to the bank for the provision of a bank guarantee is taken into account as part of other or non-operating expenses, then it must be included in the calculation of the tax base evenly during the term of the guarantee regardless of the established payment schedule (one-time payment, quarterly, etc.). This conclusion follows from the provisions of paragraph 1 of Article 272 of the Tax Code of the Russian Federation and the letter of the Ministry of Finance of Russia dated January 11, 2011 No. 03-03-06 / 1/4.
In some cases, the financial department recommends including the cost of paying a bank guarantee in the initial cost of the acquired property. For example, this should be done if the bank guarantee provided:
- repayment of borrowed funds attracted for the purchase of fixed assets;
- payment of inventory shipped by the supplier subject to a deferred payment.
An example of reflection in accounting and taxation of the costs of paying a bank guarantee
The main activity of the Alpha organization is trade. Alpha received a bank guarantee from CB Nadezhny, which provides its obligations under a contract for the supply of goods for municipal needs. For the provision of a guarantee, Alpha paid a fee to the bank in the amount of 40,000 rubles.
The cost of paying for banking services relates to other expenses (paragraph 11 of PBU 10/99). Therefore, the remuneration for the bank guarantee provided by the Alpha accountant took into account 91 (Instruction to the chart of accounts):
Debit 76 Credit 51
- 40 000 rub. - remuneration was paid to the bank for issuing a bank guarantee;
Debit 91-2 Credit 76
- 40 000 rub. - the remuneration for issuing a bank guarantee is reflected in other expenses.
Obtaining a bank guarantee is subject to the requirements of a municipal contract. For the implementing organization, payment of the issued guarantee is an economically viable expense. When calculating income tax, the amount of remuneration is 40,000 rubles. Alfa’s accountant was included in non-operating expenses (sub. 15 clause 1 of article 265 of the Tax Code of the Russian Federation).
Tip: given that the procedure for tax accounting for the costs of acquiring bank guarantees is not clearly regulated, the organization can determine it independently and fix it in the accounting policy for tax purposes.
If any costs with equal grounds can be simultaneously assigned to several groups of expenses, the organization has the right to independently include them in one of these groups. The rules of paragraph 4 of Article 252 of the Tax Code of the Russian Federation allow to do this. The decision should be reflected in accounting policies for tax purposes. Some courts recognize that the organization has the right to determine the procedure for tax accounting of expenses for payment of banking services (see, for example, the resolution of the Federal Antimonopoly Service of the East Siberian District of May 2, 2006 No. А33-21067 / 05-Ф02-1877 / 06-С1) .
Regardless of the accounting method chosen, the costs of paying for a bank guarantee must be economically justified and documented (paragraph 1 of Article 252 of the Tax Code of the Russian Federation). Documentary evidence of such costs may include:
- an agreement between the organization and the counterparty, which spells out the requirement to obtain a bank guarantee;
- bank guarantee agreement concluded with the bank.
Initially, entrepreneurship does not look so complicated. But when you start deepening, a lot of new factors and moments appear, with which comes the understanding that not everything has been taken into account. Well, experience is gained gradually. But surprises can be significantly reduced if you are well prepared for them. And one of these working moments is the non-operating expenses of the organization. What it is? When do they arise?
general information
Non-operating expenses include those expenses of the organization that are not related to the production of products and their subsequent sale. At the moment, there are two types:
- Costs that arose in current activities. More details can be found in paragraph 1 of Art. 265 of the Tax Code of the Russian Federation. An example is: spending on property that was leased; interest on loans received, as well as issued securities; negative exchange rate differences that arise when revaluing a currency in the presence of debt in it; legal costs (payment of lawyers and other persons that provide legal assistance and offer the services of representatives); contractual sanctions (penalty, fine, penalty) that should be paid to counterparties; expenses for cancellation of production orders, as well as for capacities that did not supply products; deductions to the reserve for doubtful debts; conservation costs for fixed assets; bonuses or discounts provided to customers under certain conditions; costs of banking services; other expenses that are not related to the sale and production of goods; liquidation payments.
- The second point is slightly different, but the essence is similar. It includes losses that were equated to non-operating expenses. A complete list is available in paragraph 2 of Art. 265 of the Tax Code of the Russian Federation. As an example, we can mention the losses of past years that were revealed only now; losses from downtime at the enterprise due to internal production reasons; written-off bad debts that cannot be covered by the reserve; shortages; the results of fires, accidents, natural disasters and other emergencies.
It should be noted that this is not the full composition of non-operating expenses. Just if you list all the points and even further consider them, then it will take a larger amount than provided in the framework of the article. Summarizing, we can say that these include any costs that allow to reduce taxable profit.
A small digression on income
The focus is on spending. But in order to better understand the topic, it is necessary to study non-operating income and expenses in combination. After all, by comparing the two sides of the same coin, you can get a clearer and more understandable picture. Therefore, it is necessary to make a small digression about income.
In fact, this is a profit that is not related to the main activity of a commercial organization. A complete list is given in Art. 250 Tax Code of the Russian Federation. According to it, non-operating incomes are recognized that do not fall within the scope of Art. 249 of the Tax Code of the Russian Federation. In general, they are very strictly regulated by the state.
So, in Art. 251 of the Tax Code of the Russian Federation lists income that is not the basis for income taxes. In addition, the Regulation on the composition of costs is of interest. If we talk about banking institutions, then a separate article 290 of the Tax Code of the Russian Federation is provided for them, which describes the features of the separation of the income of these structures from the transactions in question. In addition, it is useful to study another article. 266, 267, 278, 292, 294 and 300 of the Tax Code of the Russian Federation. In short, it must be remembered that the creation of reserves in an amount exceeding the amount used is internal income. In general, the state is not very willing to lose its profit. Therefore, non-operating income and expenses are placed in a tight framework.
About Accounting
Suppose there is a certain movement. How, then, is the accounting of non-operating expenses? And what to use? For these purposes, there is an account 91, which is called “Other income and expenses”. What is needed, however, is not him, but his component. Namely - subaccount 91-2. When are non-operating expenses displayed? To do this, let's build a small table:
Type of flow | Reflection moment |
Much depends on the type of waste that occurs. So, depreciation is accrued on a monthly basis, while the cost of certain services or work of third-party organizations - on the date of settlement according to previously concluded agreements |
|
Interest paid on debt obligations, the validity of which is more than one reporting period | Here we are talking about repayment either by date or on the last day of each month |
Negative exchange rate difference that arose during the revaluation of currency and debt in it | In such cases, it is necessary to focus on the date of the transaction |
Negative differences that arise when buying or selling currency at a rate that differs from that set by the Central Bank | To do this, take the date of transfer of ownership |
Fines and penalties that are accrued due to breach of contract | Date of recognition or award by court |
The amount of deductions to reserves, as well as the formation of other non-operating expenses | Accrual date |
Of course, this is far from all. But now we are considering general provisions that need to be guided when non-operating expenses arise. The loss in this case is repaid in one of several ways. Therefore, the union was made to reduce the material.
How are they reflected?
But this is far from the whole bureaucracy. Where and how is the amount of non-operating expenses displayed? In cases where they fall under paragraph 1 of Art. 265 of the Tax Code, they must be displayed in the Declaration on income tax. To do this, use line 200 of Appendix No. 2 to sheet 02. Here you must specify the total amount of expenses that were received for the reporting period. But that is far from all. It is necessary to pay attention more:
- Line 201. The amount of accrued interest for received loans and issued securities is displayed here.
- Line 202. These include contributions to the reserve for the provision of social protection for persons with disabilities.
- Line 204. Here you can see the amount that was used to liquidate fixed assets, as well as write off intangible assets.
- Line 205. It fixes the amount of contractual sanctions aimed at redressing that recognized by the organization or court decision that entered into force in the reporting tax period.
Why is there no line 203 here? The fact is that since 2015 it has not been filled. It should be noted that the indicators of lines 201-205 cannot exceed the number entered in 200.
About losses
Bureaucratic issues require that they be considered separately. All losses should be displayed in line 300 of Appendix No. 2 of sheet 02. There are also some points here. So, line 301 indicates the amount of losses that were incurred in previous years, but identified only in the current period. It can be embezzlement, theft and the like. Line 302 displays the amount of bad debts written off that are not covered by reserves. The values \u200b\u200bindicated in 301 and 302 together should not exceed the number recorded in 300. But this is far from all.
According to paragraph 5.2 of the Procedure for filling out the declaration, the indicators of lines 200 and 300 should be displayed in 040 of the same sheet 02. Although this, at first glance, is an insignificant requirement, it should not be ignored. For it is better to complete all that is necessary so that no questions arise from the side of public services.
Law study
To fully enjoy all available rights, you need to know and protect them. And in order not to add unnecessary obligations, they also need to know “in person”. For there are indirect non-operating expenses that are recorded as profit. And for this, let's go through Article 265, which addresses all these expenses well. In the future, attention will be paid exclusively to her with a mention of certain points of other provisions. After all, we went about the legislative provision of income, but we missed the costs. Although they are the main theme.
What do non-operating expenses include? As written in Article 265, these include all expenses that are not related to production and / or sales. A clear list of what can be considered from this point of view is given:
- Costs that were allocated for the maintenance of property transferred under a leasing or rental agreement, including depreciation. If organizations provide property on a systematic basis and for a fee and / or with the transfer of other exclusive rights that arise from patents for inventions, industrial designs and utility models, this paragraph also applies to them. After all, the costs go exactly on this point.
- The expenses that are due to the payment of interest on debt of any kind. True, it is necessary to focus on articles 269 and 291 so that there are no problems with regulatory authorities. In addition, the same applies to the payment of interest, which is associated with the restructuring of arrears in fees and taxes in accordance with the procedure provided for by the Government of the Russian Federation. The expense in this case is the amount that has been accrued for the actual time of use.
But that's not all: about securities
Let's shift priorities. Attention is still being paid to:
- The costs of organizing the issue of own securities, including the preparation of an emission prospectus, the purchase (production) of forms, their registration, maintenance and payment for the services of a registrar, depository, and the provision of information to shareholders.
- The cost of paying off your own equity debt securities that are traded on the market. You must pay the difference between their actual value and face value.
- Expenses related to the maintenance of securities that were acquired by the taxpayer. This includes payment for the services of the registrar, depository and expenses associated with obtaining information.
All these non-operating expenses are provided for in Article 265. But this is far from the end.
About Currency
It is necessary to focus on Article 291. This includes expenses that were incurred due to negative exchange rate differences. The only exception is loss on revaluation of advances received or issued. In this case, a negative exchange rate difference is recognized as what arises when discounting property represented in the form of currency values \u200b\u200band requirements that are expressed in them. There is an exception to this - securities that are denominated in the funds of another state. It also applies in cases where the official rate set by the Central Bank of the Russian Federation has been changed. Attention is paid to the negative or positive difference that arises due to deviation of the sale or purchase price from the values \u200b\u200bestablished by the main regulator.
And a little about other non-operating expenses
What else needs to be mentioned? First of all, expenses that are aimed at creating reserves for doubtful debts. For this, the procedure established by Article 266 is used. In addition, expenses are also included here that are incurred by the license holder for the use of subsurface resources, within the framework of which a new offshore hydrocarbon deposit has been found. It is necessary to mention the expenses that go to the elimination of fixed assets that are decommissioned. We should not forget about the write-off of intangible assets. In this case, the amount of depreciation deductions is included in accordance with the established useful life. In addition, it is necessary to take into account the expenses that go towards the liquidation of property, the construction and installation of which is not completed. But in this case, it is necessary to focus on article 267.4 of the Tax Code. It should also be mentioned about the costs that are associated with (ras) conservation of production facilities and capacities and expenses that go to their maintenance.
Arbitration fees and legal expenses deserve attention. Also considered non-operating expenses are those that go to the cancellation of production orders and capacity that are not engaged in the manufacture of products. This is discussed in more detail in Articles 318 and 319 of the Tax Code.
In addition, it is necessary to mention operations with containers. Unless, of course, they fall within the scope of paragraph 3 of Art. 254 of the Tax Code. You should also take into account the amount of taxes that were paid for the supply of inventories, services, work in the presence of accounts payable, which is debited in accordance with clause 18 of article 250. In addition, it is worth mentioning the costs of bank services, holding of shareholders meetings, mobilization preparation, operations with certain financial instruments (we focus on articles 301-305 of the Tax Code of the Russian Federation), deductions to DOSAAF and bonuses (discounts) to customers.
Conclusion
Believe me, it is not in vain that even for the smallest enterprises it is recommended to hire accountants or transfer accounting to outsourcing. After all, a third, if not half of this material is just a listing of what and under what article is taken into account. And in order to understand all the nuances of non-operating expenses, they need to be studied more than one month - or maybe even a year.
We wrote, and in this article we will consider the costs. What are they like? How are they classified by the Tax Code? In what articles does he find lists of expenses for each group? What features of cost accounting should be remembered?
General cost requirements
Expenses reduce the tax base of income tax, respectively, the more expenses we can take into account, the less the amount of tax payable. This leads to the logical conclusion that tax inspectors will primarily verify expenses in the first place: and if some of them do not meet the requirements, such expenses will be excluded from the calculation, and the tax will be recounted upwards.
What are these requirements?
We have already spoken about them more than once:
- Economic feasibility;
- Availability of supporting documentation;
- They should be related to generating income.
All three points are pretty clear until it comes to practice. Small companies have few problems with recognizing expenses, most often they are in the absence of supporting documentation or in the incorrectness of its design. But the organization of a large business has a lot of questions on the recognition of expenses. Situations can be very different, here, again, to help - official explanations of relevant government agencies and a good accountant.
Important! In the Tax Code of the Russian Federation, justified expenses are understood as the monetary expression of economically justified costs. There is no other definition, a list of what can be attributed to reasonable expenses, and what cannot be - also not. The list of reasonable expenses is largely determined by the characteristics of the business and the internal organization of the company, so it makes sense in the accounting policy for taxation to independently establish the criteria by which you determine the validity of a particular expense transaction.
Important! There is no list of documents confirming expenses either. It all depends on the specific operation. These can be acts of acceptance for the work performed, waybills, contracts with contractors, payment documents and so on.
All these documents must meet the requirements of legislative acts of the Russian Federation. If, for example, the mandatory details are set for the cash receipt, then all of them must be on the cash receipt. If at least one of them is absent, then the tax authorities have the right to consider the document inadequately executed and remove this expense.
Therefore, all primary forms you use, including those that you developed yourself, must also be approved as part of the accounting policy.
Expenses for this tax, as well as income, are recognized as one of the methods: cash or accrual.
For some expenses, standards are established, that is, they are not accepted for the tax in full, but only in some part. This is true for hospitality, travel, advertising expenses, as well as the costs of creating some reserves. Amounts of such expenses going beyond the standards are already taken into account at the expense of profit after the tax has been calculated on it.
Types of expenses
Income tax expenses are divided into three types:
- Costs of production and sales;
- Non-operating expenses;
- Expenses not included in the tax base.
Here, as well as with income: the first two types of expenses directly affect the amount of tax, expenses of the third type in no way and under no circumstances are involved in the calculation of tax.
What expenses belong to what type? We tell in order.
Production and sales costs
These expenses relate to the main activity and have their own classification. This type of expenses is divided into 4 groups:
- Material costs;
- Labor costs;
- Depreciation;
- Other expenses.
Each group of expenses has its own list and features.
Material costs - This is the purchase of raw materials, materials, tools and other components that are necessary directly for the production process itself. Their list is in Art. 254 of the Tax Code.
Here are its main points:
- Costs of raw materials / materials required for production, as well as for packaging and preparation of products for sale;
- Costs of tools, inventory, equipment, work clothing, PPE and other property that is not depreciable;
- Costs for the purchase of components, semi-finished products;
- Costs of fuel, energy, water;
- The costs of acquiring services (or work) of a production nature (can be carried out both by third-party legal entities or individual entrepreneurs, and by their own structural units);
- Shortages and losses from spoilage during storage (as well as transportation) of MPZ within the limits of norms of natural loss;
- Technological losses that occurred during the production / transportation process (if the concept of "technological losses" applies to products).
Labor costs - This is far from being only the salary for employees. This group of expenses includes an extensive list of costs - you can see it in its entirety in Art. 255 of the Tax Code of the Russian Federation.
Let's name the main ones:
- Salary accrued in accordance with rates / salaries / piecework rates, etc .;
- Incentive payments - this includes bonuses, allowances, bonuses;
- Compensatory payments - here, for example, allowances for work at night, for going out on holidays, for combining professions, etc .;
- Vacation and cash compensation in case of unused vacation;
- One-time payments for length of service;
- Premiums relying on work experience in the Far North, as well as payments on regional coefficients in connection with work in difficult climatic conditions;
- Insurance premiums under compulsory insurance contracts;
- Other expenses in favor of the employee in accordance with the provisions of the labor / collective agreement.
Depreciation deductions - relate to those who have depreciable property. It is charged by the linear method (for each object) or the non-linear method (for each depreciation group). As a result, the value of fixed assets is gradually written off to costs.
other expenses - this remaining group includes all other expenses on production and sales, which were not included in the first three groups. For a normal business, any company needs an office (which is often rented), needs telephone and Internet connections, needs stationery - all this is other expenses.
A list of other expenses can be found in Art. 264 of the Tax Code, the main ones are:
- Taxes / fees / customs fees;
- Product certification costs;
- Commission fees for services provided to the legal entity by other organizations;
- Recruitment costs;
- Rent and lease payments;
- The cost of maintaining official vehicles;
- Travel expenses;
- Costs of various consulting / legal / audit / information services;
- The costs of publishing reports and submitting statistical observation forms to the relevant authorities;
- Hospitality expenses;
- Stationery purchase;
- Payment of postal / telephone and other similar services;
- Acquisition of computer programs;
- Other miscellaneous expenses.
Important! You yourself see that the list of other expenses is very extensive, respectively, they can make up a significant part of all expenses of the organization. All of them must be documented and justified, since in the absence of justification, tax authorities will exclude a very decent amount of expenses from the calculation of income tax. As a result, you run the risk of receiving not only a decent amount of accrued tax payable, but also a fine and a fine.
Non-operating expenses
This type of expenses includes everything that is not associated with either production or sales. We look at the list in Art. 265 of the Tax Code of the Russian Federation. Among the main representatives of this group are:
- Interest on debt obligations;
- The costs of issuing their securities and servicing purchased securities;
- Negative exchange differences resulting from the revaluation of advances (issued / received);
- Costs for the provision for doubtful debts;
- Costs incurred in the liquidation of fixed assets, their conservation and re-conservation;
- Legal costs;
- Banking expenses
- Losses of past years that have been identified in the current period;
- Bad Debt Amounts;
- Losses from downtime due to internal production reasons;
- Identified shortage MPZ;
- Losses from natural disasters - fires, floods, etc .;
- Other expenses, if they have justification.
Expenses not included in tax calculation
Art. 270 Tax Code of the Russian Federation. They do not participate in the calculation of the tax, therefore, it is impossible to reduce their profit on them. Such costs, for example, include:
- Dividends accrued on profit after tax;
- Penalties, fines and other sanctions paid to the budget;
- Contributions to the authorized capital, contributions to a simple / investment partnership;
- Advance payment of goods (work / services) - if the organization uses the accrual method;
- Donated property;
- Material assistance to employees;
- Other expenses from Art. 270 Tax Code of the Russian Federation.
Separation of expenses into direct and indirect
Above is one of the classifications of expenses - to include (not include) them in the calculation of income tax. But it is important to remember that costs must also be divided into direct and indirect.
What are direct costs? This is all that goes directly to the creation of the product. For simplicity, we show this in the form of a formula:
Direct costs \u003d material costs + wages of production personnel + depreciation of production fixed assets
That's all! All other costs associated with production and sale are indirect.
Important! The list of direct costs should be established in the accounting policy, as it may also vary depending on the characteristics of the activity.
Why share them?
- Direct costs form the expenses of the current period as the sale of products (works / services), in the cost of which they are included. That is, you incurred costs of production in the 1st quarter, and sold it only in the 2nd quarter: it means that you take these costs into account when calculating the tax for the first half of the year, and not in the 1st quarter.
- Indirect costs are fully recognized in the current period. Similarly with non-operating expenses. When these expenses were - in this period consider them.
If you classify expenses incorrectly, this will lead to their incorrect allocation by periods. As a result, again, you will receive a recount of tax, penalties and fines. In order to minimize this risk, close attention should be paid to the classification of expenses, their confirmation and justification.