Non-sales expense. What concerns non-operating expenses and income
In any organization, there are items of income and expenses that are not related to production or sales activities. A detailed list of such elements, as well as the methods of accounting for them, are indicated in Art. 265 of the Tax Code of the Russian Federation.
List
Non-operating expenses include spending of funds:
- for the maintenance of leased (leased) property;
- in the form of accrued interest on liabilities, securities;
- associated with servicing the purchased securities, payment for the services of registrars, depositaries;
- in the form of exchange rate differences arising after property revaluation;
- court fees;
- recognized as a debtor or payable by a court decision;
- other similar expenses.
Let's consider in more detail some of the listed groups.
Leasing
Non-operating expenses include the cost of maintaining the leased property. This clause applies to organizations for which leasing is one of the activities. The date of implementation is determined when the ownership of the object is transferred, regardless of when the funds are credited to the account. This is either the last day of the month or the date when payments are due under the terms of the contract. But if the document indicates an uneven schedule, then the opinions of experts differ. Some believe that in this case extraordinary income and expenses should be recognized on the schedule of payments, and 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 composition of non-operating expenses includes all types of costs, regardless of the type of loan, but only the amounts accrued for the actual use of funds are recognized. Only amounts received from the issue are recognized as income. When this parameter is changed, for example, upward, it is difficult to calculate the new amount of expenses. Therefore, when issuing, it is recommended to immediately indicate the terms of the issue.
Exchange differences
The value of the property can be expressed in foreign currency. As a result of revaluation, these figures may change. What can be attributed to non-operating income and expenses in this case? Calculations are carried out depending on the method specified in accounting policies... The new amounts are translated into rubles at the official exchange rate at the date of actual costs incurred. But the law does not stipulate which values can be expressed in dollars or euros. It can also be financial investments.
Non-operating expenses in accounting for short-term investments in foreign currency are recalculated into rubles, and long-term, although they are accounted for in dollars or euros, the ruble equivalent of this amount is reflected in parallel. Therefore, exchange rate differences do not arise in the BU. For purposes tax accounting when buying and selling assets in foreign currency is separately reflected financial results from the transaction, as well as the change in value.
Due to the deviation real rate from official non-operating expenses include:
- negative ruble difference between the actual proceeds from the sale and the amount calculated at the official exchange rate of the Central Bank of the Russian Federation;
- the positive difference between the calculated amount of sales and the actual.
The day the expenses are credited is the day of transfer of title to the property.
How is income tax calculated?
Non-operating expenses for each item separately:
- short-term financial instruments;
- domestic government bonds;
- differences in exchange rates on foreign currency accounts;
- for long-term loans.
With exchange rate differences from the purchase and sale of currency, questions do not arise. Let's consider in more detail the operations with bonds.
If the cost of securities is calculated at the acquisition price, then upon receipt of income from the sale, the tax base is reduced by the amount of exchange differences. If the value of the securities was revalued during the novation of OVGVZ, then the profit from sales is reduced by the entire amount of the positive balance of differences. Under the same conditions, the loss from the disposal of the securities is deducted from taxable 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 received to the organization's account 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 taking into account domestic government bonds of series IV and V, the profit subject to taxation is reduced by:
- the amount of positive differences formed after the change in the exchange rate to quoted by the Central Bank foreign currencies that arose from the moment the currency was received to the company's account and until the adoption of OVGVZ bonds on the balance sheet when they were sold or paid off
- the amount of the difference that arose in the period from 06.12.94 to 31.12.94;
- the difference formed after the change in the ruble exchange rate against currencies quoted by the Central Bank of the Russian Federation, calculated between the nominal values of OVGVZ bonds in the period from 01/07/95 to 01/20/97.
Non-operating income and expenses, which are accounted for by the seller and the buyer, arise at the date of settlement of the debt by the counterparties. If an organization uses a cash basis, then for NU purposes the difference is not taken into account when the transaction amount is expressed in conventional units.
Example
Under the agreement, Romashka LLC sold goods for USD 11.8 thousand. The buyer received the ownership at the time of shipment (February 1). Payment was made on February 6th. Cost of goods - 250 thousand rubles. Payment is made in rubles at the rate of the Central Bank of the Russian Federation on the date of payment. Consider two options:
- the ruble exchange rate on February 1 - 28.8 rubles / USD, and on February 6 - 28.9 rubles / USD;
- the ruble exchange rate as of February 1 - 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 sale";
- 90-3 "VAT";
- 91-2 "Other expenses".
In BU LLC "Romashka" the following entries are formed:
Amount, thousand rubles | Operation | ||
DT | CT scan | ||
1st of February | |||
62 | 90-1 | 339,84 | Reflected proceeds from sales ($ 11.8 x RUB 28.8 / $) |
90-3 | 68 | 51,84 | Reflected VAT accrued from the buyer ($ 1.8 x RUB 28.80 / $) |
90-2 | 41 | 250 | Write-off of the cost of goods |
February 6 - option 1 | |||
51 | 62 | 341,02 | Receipt of payment (11.8 USD * 28.9 RUB / USD) |
62 | 90-1 | 1,18 | Adjusted revenue for a positive difference [(28.9 RUR / USD - 28.8 RUR / USD) * 11.8 USD] |
90-3 | 68 | 1,8 | Adjusted VAT for a positive difference [(28.9 RUR / USD - 28.8 RUR / USD) * 1.8 USD] |
February 6 - option 2 | |||
51 | 62 | 338,66 | Receipt of payment (11.8 USD * 28.7 RUB / USD) |
62 | 90-1 | –1,18 | Adjusted revenue for negative difference [(28.7 RUB / USD - 28.8 RUB / USD) * 11.8 USD] |
90-3 | 68 | –1,8 | Adjusted VAT for negative difference [(28.7 RUR / USD - 28.8 RUR / USD) * 1.8 USD] |
91-2 | 68 | 1,8 | Reflected VAT recovery on negative differences |
How to maintain non-operating income and expenses in NU?
In the first case:
- the amount of non-operating income: 1.18 thousand rubles.
In the second case:
- sales proceeds will amount to 339.84 - 51.84 = 288 thousand rubles;
- the amount of non-operating expenses: 1.18 thousand rubles.
Exchange rate differences in foreign exchange transactions
Non-operating expenses include a negative financial result from the sale and purchase of funds from other countries. Such transactions are carried out at the market rate. The day is used as the calculated date:
- writing off currency for sale on behalf of the bank at the rate of the Bank of Russia;
- 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 a transaction is the amount of funds from the sale of currency, calculated at the market rate. Expense is the amount of the ruble equivalent of the 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 proceeds in the amount of USD 4,000. The organization instructed the bank to sell 10% of this amount. The commission for the operation is 400 rubles.
Official dollar rate:
- as of the date of receipt of proceeds - 30 rubles / USD;
- on the date of transfer 10% - 31 rubles / USD;
- at the end of the month - 33 rubles / USD
date | Operation | Amount, thousand USD | Well | Difference | Recalculation, thousand rubles | ||
DT | CT scan | ||||||
01.07 | Received proceeds to the account with foreign currency | 522 | 62 | 4 | 30 | official | 120 |
05.07 | A part of the proceeds was sent for sale | 57 | 522 | 0,4 | 31 | 12,4 | |
Funds from the sale of currency were credited | 51 | 911 | 32,50 | Exchange rate | 13 | ||
The cost of the currency has been written off | 912 | 57 | 31 | official | 12,4 | ||
Fee withheld | 76 | 51 | NS | 0,4 | |||
Expenses recognized | 912 | 76 | 0,4 | ||||
Part of the proceeds was transferred to the current account | 521 | 522 | 3,6 | 31 | official | 111,6 | |
Reflected the difference formed from the date of receipt until the moment 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 | Written off the balance in terms of exchange differences | 919-1 | 99 | 5,58 | |||
31.07 | Financial result determined | 200 |
For NU purposes, 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 increase in the exchange rate on the date of the report;
- RUB 600 in the form of a positive difference resulting from a change in the currency selling rate;
- bank commission charges of 400 rubles.
How are other non-operating income and expenses reflected in the balance sheet? Accounting for transactions under such items is carried out on account 91.
Bad debt reserve
First, you should clarify the term itself. Doubtful debt is any debt that has arisen after the sale of goods and services, provided that it has not been repaid on time, is not secured by a pledge, guarantee, surety.
The taxpayer's expenses are included in non-operating expenses on the last day of the month and are taken into account when calculating the 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 data accounts receivable and is calculated in one of the following ways:
- for debt with a maturity of more than 90 days, a 100% reserve is created;
- for amounts with payment terms of 45-90 days, a 50% reserve is formed;
- for all other debts, the reserve is not formed.
Fixed asset liquidation costs
Non-operating expenses include costs that are not directly related to production. In particular, the expenses for the liquidation of fixed assets, WIP, including the underestimated depreciation for these objects. For OU purposes, income in the form of the cost of materials and other property obtained during the dismantling of fixed assets shall be included in income.
The basic principle of calculations, prescribed in the Tax Code, is that expenses are recognized as such in the period of their occurrence, calculated according to the terms of the transaction. In relation to fixed assets, this means that the amounts of uncalculated depreciation and residual value objects are charged to expenses in the month when the sale actually took place.
Mothballing of production facilities
The procedure for suspending the activities of CBs, which are on the balance sheet, is established by a separate order of the head. Objects with a complete production cycle are usually canned. Before the transfer of equipment, an estimate for its maintenance is drawn up. If the organization rents land plot, on which the mothballed objects are located, then the paid rent does not meet the requirements of Art. 252 NK. Such costs cannot be taken into account for the purpose of calculating the 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, attorneys, lawyers and other persons involved in the consideration of the case.
When such amounts are reflected in the OU, the nature of the proceedings should be correctly determined. Legal costs always reduce the NCE, regardless of which party wins the case, provided that the proceedings are related to production issues. In case of suspension of the case, the paid state duty shall be refunded.
Cancellation of production orders
Receipt of costs associated with cancellation of release orders 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.
It is imperative to provide documents confirming the receipt of the order itself (contract) incurred production costs by operation. The organization must necessarily receive an official waiver from the counterparty. If there is a termination of the contract, then this must be formalized by 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 subject to inclusion in the organization's non-operating expenses.
Operations with containers
If the cost of the returned packaging received from the supplier with the IBE is included in the price of the inventory, then total amount the cost of their purchase is reduced by the cost of packaging. The latter is determined by the price of possible use or sale. The assignment of packaging to returnable containers is prescribed in the contract for the supply of inventories.
Non-operating expenses are considered 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) expenses for the maintenance of the leased property (if the company leases the property no more than once a year);
2) interest paid on loans, borrowings and other debt obligations received, as well as on issued securities (within the limits);
3) the costs of organizing the release valuable papers: preparation of a 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 sum differences in the sale (posting) of goods (works, services, property rights);
6) expenses for the formation of reserves for doubtful debts from firms, which determine income and expenses on an accrual basis. The bad debt reserve can be used by the organization only to cover losses from bad debts.
7) expenses for the liquidation of buildings and equipment;
8) the costs of maintaining the mothballed buildings and equipment;
9) court costs and arbitration fees;
10) costs of canceled production orders and non-production production;
11) fines, penalties and other sanctions recognized or awarded by the court for violation of the terms of contracts, as well as the amount of compensation for losses or damage;
12) taxes by amount accounts payable that the company wrote off due to the expiration of the statute of limitations or for other reasons (for example, VAT);
13) payment costs banking services;
14) losses of previous years revealed in the current year;
15) losses 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 expanded interpretation when meeting the requirements of Article 252 of the Tax Code of the Russian Federation.
The tax base
The tax base is the monetary expression of taxable profit.
The income and expenses of the taxpayer are recorded in cash.
Income received in kind as a result of the sale of goods (work, services), property rights (including commodity exchange transactions), are taken into account on the basis of the transaction price, taking into account the provisions of Article 40 of the Tax Code of the Russian Federation
When determining the tax base, the profit subject to taxation is determined on an accrual basis from the beginning tax period.
The tax base for income tax is formed separately:
If profits are subject to different rates;
For transactions involving the sale of purchased goods (Article 268 of the Tax Code of the Russian Federation).
If in the reporting (tax) period the taxpayer incurs a loss - the negative difference between income and expenses accounted for 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 have the right to reduce the tax base of the current tax period by the entire amount of the loss they have suffered or by a part of this amount (carry forward the loss for the future).
The taxpayer has the right to carry forward the loss for the future within ten years following the tax period in which this loss was received.
In 2006, the aggregate amount of the loss carried forward 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 limitation.
Example. The organization as of December 31, 2005 received a loss in the amount of RUR 100,000. The tax base for income tax in 2006 was 80,000 rubles, and in 2007 - 50,000 rubles, in 2008 - 25,000 rubles.
In this example, only the amount of the loss amounting to 40,000 rubles could be accepted to reduce the tax base in 2006. (50% of 80,000 rubles). The amount of the loss reducing the tax base in 2007 amounted to 50,000 rubles. (100% of 50,000 rubles). The remaining amount of the loss is 10,000 rubles. (100,000 rubles - 40,000 rubles - 50,000 rubles) is transferred to 2008 and the tax base for 2008 is equal to 15,000 rubles.
A loss arising from the application of the 0% (preferential rate) rate is not carried forward to future tax periods in which, for example, the 20% rate applies.
The loss received when applying special tax regimes (simplified tax system and unified agricultural tax), in the event of a transition to general regime taxation in the tax base for income tax is not taken into account
Some losses are carried forward on a special basis. Such features are set for losses:
From the activities of service industries and farms (Article 275.1 of the Tax Code of the Russian Federation);
For operations with securities (Article 280 of the Tax Code of the Russian Federation);
For operations with financial instruments urgent transactions (Article 304 of the Tax Code of the Russian Federation);
For operations with depreciable property (Article 323 of the Tax Code of the Russian Federation);
For operations on assignment (assignment) of the right of claim (Article 279 of the Tax Code of the Russian Federation).
The organization is obliged to keep documents confirming the amount of the loss incurred for the entire period when it reduces tax base the current tax period for the amount of previously received losses (clause 4 of article 283 of the Tax Code of the Russian Federation).
Composition of expenses
The composition of non-operating expenses that reduce the tax base for income tax is given in paragraph 1 of Article 265 Tax Code RF. These include, in particular:
- interest paid on the borrowed funds received;
- expenses for the maintenance of the leased property;
- negative differences in the purchase and sale of foreign currency, as well as in the revaluation of property and foreign exchange liabilities;
- exchange differences (negative). For transactions that were concluded before January 1, 2015, but are executed after this date, negative sum differences ... When taxing profits, such expenses consider in the same order (clause 3, article 3 of the Law No. 81-FZ on April 20, 2014, 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;
- costs of maintaining mothballed buildings and equipment;
- legal costs and arbitration fees;
- fines, penalties and other sanctions for violation of contractual obligations in relations with counterparties.
Some types of losses are equated to non-operating expenses. For example, the tax base for income tax is reduced:
- losses of previous years revealed in the current reporting (tax) period;
- the amount of bad debts (if the organization creates a reserve for doubtful debts, the amount of bad debts not covered by the reserve);
- shortage of material assets (in the absence of guilty persons);
- losses 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 sales can be written off as a reduction in the tax base for income tax (subparagraph 20 of paragraph 1 of 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.
Moment of recognition of expenses
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 in use accrual method and when using cash method are given in the corresponding tables.
Situation: at what point, when calculating income tax, can the amount of the shortfall be included in expenses if the perpetrators of the theft have not been identified?
The answer to this question depends on the method by which the organization determines income and expenses for calculating income taxes.
If the organization uses the accrual method, the shortage can be written off as expenses at the moment when the fact of the absence of the guilty persons is documented (subparagraph 5 of 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 cash method to account for expenses, you must also confirm full payment property, the shortage of which has been identified (clause 3 of article 273 of the Tax Code of the Russian Federation).
The requirement for documentary confirmation of the absence of perpetrators fully applies to organizations retail, in which shortages arise as a result of theft from self-service trading floors (letter of the Ministry of Finance of Russia dated November 8, 2010 No. 03-03-06 / 1/695).
The documents confirming the absence of the guilty persons are acts of authorized agencies (for example, preliminary investigation bodies, courts) (subparagraph 5, clause 2 of article 265 of the Tax Code of the Russian Federation). A specific list of such documents is not 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 recognizing 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 the shortfall can be included in the non-operating expenses of the reporting (tax) period in which the decision was made.
This point of view is shared by some arbitration courts(see, for example, the resolution of the Federal Antimonopoly Service of the Moscow District of April 18, 2011 No. KA-A40 / 3277-11, of January 16, 2008 No. KA-A40 / 13948-07, of the Ural District of June 3, 2008 No. F09 -3931 / 08-С3, Volga District of July 5, 2007 No. A72-4858 / 06, Volgo-Vyatka District of August 21, 2006 No. A79-807 / 2006, North-West District of February 9, 2006 No. A56-9808 / 2005, West Siberian District dated February 9, 2006 No. A56-9808 / 2005).
If the preliminary investigation was carried out in the form of an inquiry, the cost of the stolen inventory items 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 can be made by the investigator only after the expiration of the statute of limitations for criminal prosecution (part 1 of article 78 of the Criminal Code of the Russian Federation).
When the case is being considered in court, the fact of the absence of the perpetrators can confirm the acquittal (part 2 of article 302 of the Criminal Procedure Code of the Russian Federation). This document will be the basis for writing off losses (shortages) from property theft.
Advice: there are arguments that allow organizations to determine the moment of writing off losses from theft when calculating income tax on the basis of any document from an authorized agency confirming the fact that there are no guilty persons. 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 persons responsible for the shortage. Consequently, the basis for writing off losses in taxation of profits in such a situation can be any supporting document of the authorized department. For example, letters or certificates issued by authorized officials of the internal affairs bodies, which indicate that there are no perpetrators of theft. Some arbitration courts confirm the legitimacy of this approach (see, for example, the definition of the Supreme Arbitration Court of the Russian Federation of December 10, 2007 No. 16216/07, Resolution of the FAS of the West Siberian District of August 7, 2007 No. F04-5161 / 2007 (36812-A46- 15), Moscow District of November 9, 2007 No. KA-A40 / 1 0001-07).
Situation: when calculating income tax, it is possible to include in the composition of expenses the cost of rented property lost (damaged) as a result of emergencies?
Yes, you can, 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, justified and documented costs 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 provided for in Article 265 of the Tax Code of the Russian Federation, some types of documented losses can be attributed to expenses that reduce taxable profit.
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 cost of destroyed or spoiled stocks, goods, materials and other property belonging to the organization. The property belonging to the organization must be reflected in its accounting separately from the property of other organizations (clause 5 PBU 1/2008). Confirmation that material values are the property of the organization, are the data balance sheet... Leased property, pledged items, values received by the intermediary organization as part of the execution of the contract (commissions, instructions, agency agreement), etc., are taken into account behind the balance sheet. Therefore, the value of this property does not diminish the taxable profit of the organization affected by the fire. With documentary evidence, such losses can be taken into account by the owners of the burnt property (lessor, mortgagor, principal, principal, principal).
In addition, costs associated with extinguishing and eliminating the consequences (minus the cost of the materials obtained in this case) can be included in the losses from the fire.
The cost of fire losses can be written off as expenses in the period in which you confirmed them with documents:
- a certificate from the State Fire Service;
- the protocol of the inspection of the scene;
- fire act, 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 provide for the lessor's right to compensation for damage caused to his property through the fault of the lessee. For example, in relation to leases Vehicle with the crew, this procedure is expressly provided for in Article 639 Civil Code RF. 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 profit 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: when calculating income tax, it is possible to take into account the costs associated with reimbursement of lost profits to the counterparty?
No
If, through the fault of the organization, its counterparty did not receive (could not receive) any income, he 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 the income tax, it is possible to take into account the costs of reimbursing only real material damage (subparagraph 13 of paragraph 1 of article 265 of the Tax Code of the Russian Federation). Costs for reimbursement of lost profits are 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 payment costs when calculating income tax bank guarantee ?
If obtaining a bank guarantee is a prerequisite for the organization's activities, include such costs in other costs associated with production and sale. Otherwise, such expenses are recognized as non-operating.
A bank guarantee is a bank's obligation to transfer to the counterparty (creditor) of the organization a certain sum of money upon presentation of a demand for payment (Article 368 of the Civil Code of the Russian Federation). For the issuance of a guarantee, the organization must pay the bank a fee (clause 2 of article 369 of the Civil Code of the Russian Federation). Issuance of a bank guarantee is recognized 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 the costs of paying for banking services:
- as part of other expenses related to production and sales (subparagraph 25 of clause 1 of article 264 of the Tax Code of the Russian Federation);
- as part of non-operating expenses (subparagraph 15 of clause 1 of article 265 of the Tax Code of the Russian Federation).
In the composition of other costs associated with production and sale, the remuneration for the issuance of a bank guarantee can be included if its receipt is a prerequisite for the organization's activities. For example, organizations that are engaged in tour operator activities are required to have a bank guarantee (or a tour operator's liability insurance contract) due to the requirements federal legislation(Art. 17.1 of the Law of November 24, 1996 No. 132-FZ). In such cases, it is necessary to take into account the costs of purchasing a bank guarantee on the basis of subparagraph 25 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation.
If the payment of a bank guarantee is not a prerequisite for the organization's activities, the organization can take into account the costs associated with obtaining it 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 concluded agreement or the rules for holding a tender (competition) 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. The arbitration courts also share this position (see, for example, the decisions of the FAS of the Volga District of March 13, 2007 No. А12-11353 / 06-С60 and of 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 guarantee period, 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 finance department recommends that the costs of paying for the bank guarantee be included in initial cost acquired property. For example, this should be done if the bank guarantee provided:
- return borrowed money attracted for the purchase of fixed assets;
- payment for inventory items shipped by the supplier with a deferred payment condition.
An example of reflection in accounting and in taxation of expenses for payment of a bank guarantee
The main activity of the organization "Alpha" is trade. Alfa received a bank guarantee from Nadezhny KB, which secures its obligations under the contract for the supply of goods for municipal needs. For the provision of the guarantee, Alpha paid the bank a fee in the amount of 40,000 rubles.
The costs of paying for banking services are related to other costs (clause 11 of PBU 10/99). Therefore, the Alpha accountant took into account the remuneration for the provided bank guarantee on account 91 (Instructions to the chart of accounts):
Debit 76 Credit 51
- 40,000 rubles. - remuneration paid to the bank for issuing a bank guarantee;
Debit 91-2 Credit 76
- 40,000 rubles. - reflected in other expenses the fee for the issuance of a bank guarantee.
Obtaining a bank guarantee is subject to the requirements of the municipal contract. For the executing organization, the payment of the issued guarantee is an economically justified expense. When calculating income tax, the amount of remuneration is 40,000 rubles. the accountant of "Alpha" included in the structure of non-operating expenses (subparagraph 15 of clause 1 of article 265 of the Tax Code of the Russian Federation).
Advice: given that the procedure for tax accounting of the costs of acquiring bank guarantees is not clearly regulated, the organization can determine it independently and consolidate it in the accounting policy for tax purposes.
If any costs with equal grounds can be simultaneously attributed to several groups of costs, the organization has the right to independently include them in one of these groups. Doing this is allowed by the norms of paragraph 4 of Article 252 of the Tax Code of the Russian Federation. The decision made should be reflected in the accounting policy 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 independently (see, for example, the resolution of the Federal Antimonopoly Service of the East Siberian District of May 2, 2006 No. A33-21067 / 05-F02-1877 / 06-C1) ...
Regardless of the chosen method of accounting, the costs of paying for a bank guarantee must be economically justified and documented (clause 1 of article 252 of the Tax Code of the Russian Federation). Documentary evidence of such expenses can be:
- an agreement between the organization and the counterparty, which contains the requirement to obtain a bank guarantee;
- an agreement on the provision of a bank guarantee concluded with the bank.
Entrepreneurship doesn't seem like a big deal at first. But when you start to go deeper, a lot of new factors and moments appear, with which comes the understanding that not everything was taken into account. Well, experience is gained gradually. But surprises can be drastically reduced if you prepare well for them. And one of these working moments is the organization's non-operating expenses. What it is? When do they arise?
general information
Non-operating expenses include those expenses of the organization that are not associated with the production of products and their subsequent sale. At the moment, there are two types:
- Expenses that have arisen in current activities. More details can be found in clause 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 a currency is revalued in the presence of debt in it; legal costs(payment of lawyers and other persons who provide legal assistance and offer the services of representatives); contractual sanctions (penalty, fine, forfeit) that must be paid to counterparties; spending on cancellation of production orders, as well as on capacity that did not supply products; deductions to the reserve of doubtful debts; conservation costs for fixed assets; premiums 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 its essence is similar. It includes losses that were equated to non-operating expenses. Full list available in clause 2 of Art. 265 of the Tax Code of the Russian Federation. As an example, we can mention the losses of previous years, which were revealed only now; losses from downtime at the enterprise due to internal production reasons; written off bad debts that cannot be covered thanks to the reserve; shortages; the results of fires, accidents, natural disasters and other emergencies.
It should be noted that this is far from a complete composition of non-operating expenses. It's just that if you list all the points and consider them additionally, then it will take more volume than is provided within the framework of the article. Summarizing, we can say that these include any costs that reduce taxable profit.
A small digression about income
The focus is on spending. But in order to better understand the topic, it is necessary to study non-operating income and expenses as a whole. Indeed, 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 activities of a commercial organization. A complete list is given in Art. 250 of the Tax Code of the Russian Federation. According to it, non-operating income is recognized as income that does 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 speak 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 separating the income of these structures from the transactions under consideration. In addition, it is useful to study also Art. 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 an intra-realizable income. In general, the state does not really want to lose its benefits. Therefore, non-operating income and expenses are placed in a rigid framework.
About accounting
Let's say there is a certain movement. How, in this case, is the account of non-operating expenses? And what to use? For these purposes, there is account 91, which is called "Other income and expenses". What is needed, however, is not himself, but his component. Namely - subaccount 91-2. When are non-operating expenses displayed? To do this, let's build a small table:
Consumption type | Moment of reflection |
Much depends on the type of spending that occurs. So, depreciation is charged monthly, while the cost of certain services or work of third-party organizations - as of the date of calculation in accordance with previously concluded contracts |
|
Interest paid on debt obligations that have a maturity of 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 the one set by the Central Bank | To do this, you need to take the date of transfer of ownership |
Fines and penalties that are charged due to violations of the terms of the contract | Date of their recognition or award by the court |
Amounts of deductions to reserves, as well as the formation of other non-operating expenses | Date of their accrual |
Of course, this is not all. But now being considered general provisions, which you need to focus on when there are non-operating expenses. The loss in this case is repaid according to one of several options. Therefore, a 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 of the Russian Federation, then they must be displayed in the Profit Tax Declaration. For this, line 200 of Appendix No. 2 to sheet 02 is used. Here you must indicate the entire amount of expenses that were received for reporting period... But that's not all. You also need to pay attention:
- Line 201. This displays the amount of accrued interest on loans received and issued securities.
- Line 202. This includes deductions to the reserve for ensuring the social protection of disabled people.
- Line 204. This displays the amount that was directed to the liquidation of fixed assets, as well as - write-off intangible assets.
- Line 205. It records the amount of contractual sanctions aimed at compensation for damage, which is recognized by the organization or by a court decision that entered into force in the reporting tax period.
Why isn't line 203 here? The fact is that since 2015 it has not been filled in. 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 dealt with separately. All losses should be displayed in line 300 of Appendix No. 2 of sheet 02. There are also certain points here. So, line 301 indicates the amount of losses that were incurred in previous years, but were identified only in the current period. This can be waste, theft and the like. Line 302 displays the amount of bad debts written off that are not covered by reserves. The values specified in 301 and 302 together should not exceed the number written in 300. But that's not all.
According to clause 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, one should not ignore it. For it is better to do everything that is needed so that from the outside public services no questions arose.
Study of legislation
To fully enjoy all the available rights, they must be known and protected. And in order not to add unnecessary obligations, you also need to know them "by sight". For there are indirect non-operating expenses that are accounted for as profit. And for that, let's go through Article 265, which deals well with all this spending. In the future, attention will be paid exclusively to it with a mention of certain points in other provisions. After all, we walked through legislative support income, but missed expenses. Although they are the main theme.
What does non-operating expenses include? As written in article 265, this includes all expenses that are not related to production and / or sales. There is a clear list of what can be considered from this point of view:
- Expenses that were directed to the maintenance of property transferred under a lease or lease 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, then this paragraph also applies to them. After all, the costs are on this point.
- The spending that comes from paying interest on debt obligations of any kind. True, here it is necessary to be guided by Articles 269 and 291 so that there are no problems with the regulatory authorities. In addition, this also includes the payment of interest, which is associated with the restructuring of arrears in fees and taxes in accordance with the procedure provided by the Government of the Russian Federation. In this case, the expense is the amount that was charged for the actual time of use.
But that's not all: about securities
Let's shift our priorities. Attention is still being paid to:
- Expenses for organizing the issuance of own securities, including the preparation of a prospectus, purchase (production) of forms, their registration, maintenance and payment for the services of the registrar, depository, provision of information to shareholders.
- Expenses for the redemption of own debt securities that are traded on the market. It is necessary to pay the difference between their actual value and face value.
- Expenses associated with the maintenance of securities that were purchased by the taxpayer. This includes payment for the services of the registrar, depository and expenses that are associated with obtaining information.
All these non-operating expenses are provided for in article 265. But this is far from the end.
About currency
Here you need to focus on article 291. This includes expenses that were incurred due to negative exchange rate differences. The only exception is losses on revaluation of advances received or issued. In this case, the negative exchange rate difference is recognized as that arises from the depreciation of property presented in the form currency values and the requirements that are expressed in them. There is an exception to this - securities that are denominated in funds another state. This also applies in cases where the official rate established by The central bank Russian Federation... Attention is paid to the negative or positive difference that arises from the deviation of the selling or buying value from the values set 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, this also includes the costs incurred by the owner of the license for the use of subsurface resources, within which a new offshore hydrocarbon deposit was found. It is necessary to mention the expenses that go to the liquidation of fixed assets that are being decommissioned. We should not forget about the write-off of intangible assets. In this case, the amount of depreciation undercharges is included in accordance with due date useful use... In addition, you need to take into account the expenses that go to the liquidation of property, the construction and installation of which has not been completed. But in this case, it is necessary to focus on article 267.4 of the Tax Code of the Russian Federation. It should also be mentioned about the costs associated with (ras) conservation. production facilities and capacities and expenses that go to their maintenance.
Arbitration fees and legal costs deserve attention. Also, expenditures that go to the cancellation of production orders and to capacities that are not engaged in the manufacture of products are considered non-sales. This is considered in more detail in Articles 318 and 319 of the Tax Code of the Russian Federation.
In addition, it is necessary to mention about operations with containers. Unless, of course, they do not fall under paragraph 3 of Art. 254 of the Tax Code of the Russian Federation. 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 written off in accordance with paragraph 18 of Article 250. In addition, it is worth mentioning the costs of banking services, holding meetings of shareholders, mobilization preparation, operations with some financial instruments (we are guided by articles 301-305 of the Tax Code of the Russian Federation), deductions to DOSAAF and bonuses (discounts) to buyers.
Conclusion
Believe me, it is not in vain that even the smallest businesses are advised to hire accountants or outsource accounting. After all, a third, if not half of this material is simply a listing of what is taken into account and for which article. And in order to understand all the nuances of non-operating expenses, they need to be studied for more than one month - and maybe even a year.
We wrote, and in this article we will consider the costs. What are they? How does the RF Tax Code classify them? In which articles can you find lists of expenses for each group? What features of cost accounting should be kept in mind?
General requirements for expenses
Expenses reduce the tax base of income tax, respectively, than more expenses we can take into account, the less will be the amount of tax payable. It follows from this a logical conclusion that the tax authorities, during inspections, will first of all check exactly the costs: and if some part of them does not meet the requirements, such costs will be excluded from the calculation, and the tax will be recalculated upward.
What are these requirements?
We have already talked about them more than once:
- Economic feasibility;
- Availability of supporting documentation;
- They must be related to income generation.
All three points are pretty self-explanatory until it comes to practice. Small companies have few problems with the recognition of expenses, most often they consist in the absence of supporting documentation or in the incorrect design. But the organization of a large business has a lot of questions about the recognition of expenses. Situations can be very different, here, again, to help - the official explanations of the profile government agencies and a good accountant.
Important! In the Tax Code of the Russian Federation, justified costs are understood as the monetary expression of economically justified costs. There is no other definition, there is no list of what can be attributed to reasonable expenses and what cannot be. The list of justified expenses is largely determined by the specifics of the business and the internal organization of the company's work, 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 also no list of documents confirming expenses. It all depends on the specific operation. These can be acts of acceptance and transfer of work performed, invoices, contracts with counterparties, payment documents, etc.
All these documents must meet the requirements of the legislative acts of the Russian Federation. If, for example, you have set required details then they should all be on cashier's check... If at least one of them is missing, then the tax authorities have the right to consider the document not properly executed and remove this expense.
Therefore, all the primary forms you use, including those that you developed yourself, must also be approved as part of the accounting policy.
Expenses for this tax are recognized in the same way as income, one of the methods: cash or accrual.
For some costs, standards have been established, that is, they are not fully accepted for tax, but only in some part. This is true for hospitality, travel, advertising expenses, as well as the cost of creating some reserves. The amounts of such expenses, going in excess of the standards, are taken into account already at the expense of profit after the tax has been calculated on it.
Types of expenses
Income tax expenses are divided into three types:
- Production and distribution costs;
- 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 the tax, expenses of the third type in no way and under no circumstances are involved in the calculation of the tax.
What kind of expenses are they? Let's tell you in order.
Production and distribution costs
These expenses are related 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 of the Russian Federation.
Here are its main points:
- The costs of raw materials / materials required for production, as well as for packaging and preparation of products for sale;
- Expenses for tools, inventory, equipment, overalls, PPE and other property that is not depreciable;
- Costs for the purchase of components, semi-finished products;
- Fuel, energy, water costs;
- Expenses for the purchase of 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 divisions);
- Shortages and losses from damage during storage (as well as transportation) of mineral resources within the limits of natural loss rates;
- Technological losses that occurred during the production / transportation process (if the concept of “technological losses” is applicable to the product).
Labor costs- this is far from only wage by employees. This group of costs includes an extensive list of costs - you can see it in full in Art. 255 of the Tax Code of the Russian Federation.
Let's name the main ones:
- Salary calculated in accordance with rates / salaries / piece rates, etc .;
- Incentive payments - these include bonuses, allowances, bonuses;
- Payments of a compensatory nature - here, as an example, one can name the allowances for work at night, for going out on holidays, for combining professions, etc.;
- Vacation and monetary compensation in case of unused vacation;
- One-time payments for seniority;
- Allowances due to work experience in the territories Far north, as well as payments for regional coefficients in connection with work in difficult climatic conditions;
- Insurance premiums under compulsory insurance contracts;
- Other expenses for the benefit of the employee in accordance with the provisions of the labor / collective agreement.
Depreciation deductions- concern those who have depreciable property. It is calculated by the linear method (for each object) or by the non-linear method (for each depreciation group). As a result, the cost of property, plant and equipment is gradually expensed.
other expenses- this remaining group includes all other production and sales costs that are not included in the first three groups. For the normal conduct of business, any company needs an office (which is often rented), needs telephone communications and the Internet, stationery is needed - all this is other expenses.
A list of other costs can be found in Art. 264 of the Tax Code of the Russian Federation, the main ones are:
- Taxes / fees / customs payments;
- Product certification costs;
- Commission fees for services rendered to the legal entity by other organizations;
- Recruitment costs;
- Rent and lease payments;
- Costs for the maintenance of official vehicles;
- Travel expenses;
- Expenses for various consulting / legal / audit / information services;
- Expenses for the publication of reports and submission of statistical observation forms to the relevant authorities;
- Hospitality expenses;
- Purchase of office supplies;
- Payment for postal / telephone and other similar services;
- Purchase of computer programs;
- Other miscellaneous expenses.
Important! You can see for yourself that the list of other expenses is very extensive, therefore, they can constitute a significant part of all expenses of the organization. All of them must be documented and justified, since in the absence of justification, the tax authorities will exclude a very decent amount of expenses from the calculation of income tax. As a result, you run the risk of getting not only a decent amount of additional tax payable, but also a penalty and a fine.
Non-operating expenses
This type of expense includes everything that is not associated with either production or sales. See 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;
- Expenses for issuing own securities and servicing purchased securities;
- Negative exchange rate difference resulting from the revaluation of advances (issued / received);
- The cost of creating a provision for doubtful debts;
- Costs incurred for the liquidation of fixed assets, their conservation and re-entry;
- Legal costs;
- Banking charges;
- Losses of previous years that were identified in the current period;
- Bad debt amounts;
- Loss from downtime due to internal production reasons;
- Identified shortage of inventories;
- Losses from natural disasters - fires, floods, etc .;
- Other expenses, if justified.
Expenses not taken into account for calculating tax
Art. 270 of the Tax Code of the Russian Federation. They do not take part in calculating the tax, so you cannot reduce your profits on them. These costs include, for example:
- Dividends accrued from profit after tax;
- Penalties, fines and other sanctions paid to the budget;
- Contributions to authorized capital, contributions to a simple / investment partnership;
- Advance payment for goods (works / services) - when the organization uses the accrual method;
- Donated property;
- Material assistance to employees;
- Other expenses from Art. 270 of the Tax Code of the Russian Federation.
Separation of costs into direct and indirect
Above is one of the classifications of expenses - for including (not including) them in the calculation of income tax. But it is important to remember that the 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 will show this in the form of a formula:
Direct costs = material costs + wages of production personnel + depreciation of production fixed assets
That's all! All other costs associated with production and distribution are indirect.
Important! The list of direct costs should be established in the accounting policy, since it can also vary depending on the specifics of the activity.
Why share them?
- Direct costs form the costs of the current period as the products (works / services) are sold, in the cost of which they are included. That is, you incurred production costs in the 1st quarter, and sold it only in the 2nd quarter: it means that you take these costs into account for calculating the tax based on the results of the six months, and not in the 1st quarter.
- Indirect costs are fully recognized in the current period. Likewise with non-operating expenses. When these expenses were - in this period, take them into account.
If you misclassify expenses, it will result in incorrect itemization across periods. As a result, again, you will get a recalculation of taxes, penalties and fines. To minimize this risk, careful attention should be paid to the classification of costs, their confirmation and justification.