Which is written off to account 26. Collection and distribution accounts
Accounting account 26 is general business expenses or indirect costs, used in almost every enterprise, with the exception of state budgetary and credit organizations. In this article we will look at the main nuances of this account, its properties, typical transactions and examples of use in accounting.
Determination of general business expenses
General business expenses include all costs for administrative needs that are not directly related to production, provision of services or performance of work, but relate to the main type of activity.
The list of general business expenses depends on the profile of the organization and is not closed, according to the recommendations for using the chart of accounts.
The main general operating costs can be identified:
- Administrative and management expenses
- Business trips;
- Salaries of administration, accounting, management personnel, marketing, etc.;
- Entertainment expenses;
- Security, communication services;
- Consultations of third-party specialists (IT, auditors, etc.);
- Postal services and office.
- Repair and depreciation non-production fixed assets;
- Rent of non-industrial premises;
- Budget payments (taxes, fines, penalties);
- Others:
Organizations not related to production (dealers, agents, etc.) collect all costs on account 26 and subsequently write them off to the sales account (account 90).
Important! Trade organizations may not use account 26, but assign all expenses to account 44 “Sales expenses”.
Main properties of account 26
Let's consider the main properties of account 26 “General business expenses”:
- Refers to active accounts, therefore, it cannot have a negative result (credit balance);
- It is a transaction account and does not appear on the balance sheet. At the end of each reporting period it must be closed (there should be no balance at the end of the month);
- Analytical accounting is carried out according to cost items (budget items), place of origin (divisions) and other characteristics.
Typical wiring
Account 26 “General business expenses” corresponds with the following accounts:
Table 1. By debit of account 26:
Dt | CT | Wiring description |
26 | 02 | Depreciation calculation for non-production fixed assets |
26 | 05 | Depreciation calculation for non-production intangible assets |
26 | 10 | Write-off of materials, inventory, workwear for general business needs |
26 | 16 | Variance in the cost of written-off general business materials |
26 | 21 | Write-off of semi-finished products for general business purposes |
26 | 20 | Attribution of costs (work, services) of the main production to general economic needs |
26 | 23 | Attribution of costs (work, services) of auxiliary production to general economic needs |
26 | 29 | Attribution of costs (work, services) of service production to general economic needs |
26 | 43 | Write-off of finished products for general business purposes (experiments, research, analyses) |
26 | 50 | Decommissioning of postage stamps |
26 | 55 | Payment of expenses (minor work, services) from special bank accounts |
26 | 60 | Payment for work and services of third parties for general business needs |
26 | 68 | Calculation of payments of taxes, fees, penalties |
26 | 69 | Deduction for social needs |
26 | 70 | Calculation of wages for administrative, managerial and general business personnel |
26 | 71 | Accrual of travel expenses, as well as accountable expenses for small general business needs |
26 | 76 | General expenses related to other creditors |
26 | 79 | General business expenses associated with the organization's divisions on a separate balance sheet |
26 | 94 | Write-off of shortages without persons at fault, except for natural disasters |
26 | 96 | Assigning general business expenses to the reserve for future expenses and payments |
26 | 97 | Write-off of a share of future expenses for general business expenses |
Table 2. For the credit of account 26:
Dt | CT | Wiring description |
08 | 26 | Attribution of general business expenses to capital construction |
10 | 26 | Capitalization of returnable waste and unused materials written off as general business expenses |
Write-off of general business expenses at the end of the month, that is, where the 26th invoice is written off | ||
20 | 26 | For main production |
21 | 26 | For the production of semi-finished products |
29 | 26 | For service production |
90.02 | 26 | Performed work and services for third parties |
90.08 | 26 | On the cost of sales when using the direct costing method |
Closing 26 accounts
Closing account 26, that is, writing off all general business expenses, is performed in several ways:
- Included in the cost of production through production accounts if products are produced;
- Referred to as cost of sales when providing services or work;
- Referred to the current expenses of the reporting month using the direct costing method:
Important! The write-off method, as well as the basis for the distribution of general business expenses, must be fixed in the accounting policies of the organization.
Write-off as part of the cost of production
In this case, general business expenses are written off in shares, taking into account the distribution base, into production accounts and may remain on product cost accounts (for example, when producing products under account 43 “Finished Products”) or production accounts (for example, work in progress under account 20 “Main Production” ) at the end of the reporting period.
Main types of cost distribution bases:
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- Revenue
- Product output volume
- Planned cost of production
- Material costs
- Direct costs
- Salary and so on
When closing the month, the following transactions are generated, for example:
General business expenses are distributed to the cost of production (production accounts) according to the specified distribution and analytical accounting base:
Therefore, general business expenses are written off:
- In full - if one product is produced (no analytics);
- Distributed across all types of products in proportion to the selected base - if several types of products are produced and calculated in the context of analytics.
Example
LLC "Horns and Hooves" produces hats and shoes, the production of which is carried out at a planned cost. In an organization, direct expenses are reflected in account 20 “Main production”, and indirect expenses in account 26 “General business expenses”.
- The distribution base is material costs.
In November 2016, direct expenses amounted to RUB 51,040.00:
- For headwear – RUB 28,020.00. of them:
- Material costs – RUB 15,000.00.
- For the production of shoes - RUB 23,020.00. of them:
- Material costs – RUB 10,000.00.
indirect costs – 18,020 rubles.
- 3/p administrative staff – RUB 10,000.00.
- Insurance premiums – RUB 3,020.00.
- Premises rental – RUB 5,000.00.
According to the distribution base for material costs:
Postings when closing account 26
Important! Also in the accounting policy, you can indicate non-distributable general business expenses, which will be written off immediately to current expenses in Account 90.08.
Write-off to cost of sales
If the accounting policy specifies the write-off method “to cost of sales,” then the following transactions are taken into account when closing the period:
In this case, costs can also be taken into account in terms of analytics.
Write-off using direct costing method
If the accounting policy specifies the “direct costing” write-off method, then general business expenses are taken into account as semi-fixed and when closing the period they are reflected in the following entries:
Dt | CT | Wiring description |
90.08 | 26 | General business expenses are written off as cost of sales |
In this case, the amount of costs is written off in full in each reporting period.
Examples of using account 26 “General business expenses”
Let's look at the above wiring using examples.
Example 1. Closing an account for the cost of production at the planned cost, one type of product
LLC "Horns and Hooves" produces products, the production of which is carried out at a planned cost. In an organization, direct expenses are reflected in account 20 “Main production”, and indirect expenses in account 26 “General business expenses”.
The accounting policy states:
- General business expenses are written off against the cost of production.
- The distribution base is the planned cost.
- 3/p production employees – RUB 20,000.00.
- Insurance premiums – RUB 6,040.00.
date | Account Dt | Kt account | Amount, rub. | Wiring description | A document base |
Output | |||||
16.11.2016 | 43 | 40 | 85 000 | ||
16.11.2016 | 20 | 10 | 62 000 | Write-off of materials | Request-invoice |
30.11.2016 | 20 | 70 | 20 000 | Salary accrued | |
30.11.2016 | 70 | 68 | 2 600 | Personal income tax withheld | |
30.11.2016 | 20 | 69 | 6 040 | Insurance premiums accrued | |
30.11.2016 | 26 | 70 | 10 000 | Salary accrued | Time sheet, payslip |
30.11.2016 | 70 | 68 | 1 300 | Personal income tax withheld | |
30.11.2016 | 26 | 69 | 3 020 | Insurance premiums accrued | |
Closing the month | |||||
30.11.2016 | 20 | 26 | 10 000 | ||
30.11.2016 | 20 | 26 | 3 020 | ||
30.11.2016 | 40 | 20 | 101 060 | ||
30.11.2016 | 43 | 40 | 16 060 |
Important! If PBU is used, and general business expenses are taken into account in tax accounting as indirect expenses (established in the accounting policy), then temporary differences (TD) also arise:
VR/NU | Account Dt | Kt account | Amount, rub. | Wiring description |
VR | 20 | 26 | 10 000 | Closing account 26 (salaries) |
WELL | 90.08 | 26 | 10 000 | |
VR | 90.08 | 26 | -10 000 | |
VR | 20 | 26 | 3 020 | Closing account 26 (insurance premiums) |
WELL | 90.08 | 26 | 3 020 | |
VR | 90.08 | 26 | -3 020 | |
WELL | 40 | 20 | 88 040 | Write-off of the actual cost of production |
VR | 40 | 20 | 13 020 | |
WELL | 43 | 40 | 3 040 | Adjustment of product cost to actual value |
VR | 43 | 40 | 13 020 |
Example 2. Closing an account for the cost of sales when providing services
Horns and Hooves LLC provides security services. General business expenses are written off immediately to the cost of security services.
In November 2016, general business expenses amounted to RUB 23,020.
- 3/p personnel – RUB 10,000.00;
- Insurance premiums – RUB 3,020.00;
- Premises rental – RUB 10,000.00:
date | Account Dt | Kt account | Amount, rub. | Wiring description | A document base |
24.11.2016 | 26 | 60 | 10 000 | Rent accrued | The act of providing services |
26.11.2016 | 62 | 90.01 | 30 000 | Revenue accounting | The act of providing services |
90.03 | 68 | 5 400 | VAT charged | ||
30.11.2016 | 26 | 70 | 10 000 | Salary accrued | Time sheet, payslip |
30.11.2016 | 70 | 68 | 1 300 | Personal income tax withheld | |
30.11.2016 | 26 | 69 | 3 020 | Insurance premiums accrued | |
Closing the month | |||||
30.11.2016 | 90.02 | 26 | 23 020 | Write-off of general business expenses to cost of sales posting |
Example 3. Closing an account using the direct costing method
LLC "Horns and Hooves" produces products. In an organization, direct expenses are reflected in account 20 “Main production”, and indirect expenses in account 26 “General business expenses”.
The accounting policy states:
- General business expenses are written off using the direct costing method.
In November 2016, direct expenses amounted to RUB 88,040:
- 3/p production employees – RUB 20,000.00;
- Insurance premiums – 6,040.00 rubles;
- Material costs – RUB 62,000.00.
Indirect costs – RUB 13,020:
- 3/p administrative staff – RUB 10,000.00;
- Insurance premiums – RUB 3,020.00:
date | Account Dt | Kt account | Amount, rub. | Wiring description | A document base |
Output | |||||
16.11.2016 | 43 | 40 | 85 000 | Release of finished products (at planned cost) | Production report, invoice on acceptance of products to the warehouse |
16.11.2016 | 20 | 10 | 62 000 | Write-off of materials | Request-invoice |
Payroll for production workers | |||||
30.11.2016 | 20 | 70 | 20 000 | Salary accrued | Time sheet, payslip |
30.11.2016 | 70 | 68 | 2 600 | Personal income tax withheld | |
30.11.2016 | 20 | 69 | 6 040 | Insurance premiums accrued | |
Payroll for administrative and management personnel | |||||
30.11.2016 | 26 | 70 | 10 000 | Salary accrued | Time sheet, payslip |
30.11.2016 | 70 | 68 | 1 300 | Personal income tax withheld | |
30.11.2016 | 26 | 69 | 3 020 | Insurance premiums accrued | |
Closing the month | |||||
30.11.2016 | 90.08 | 26 | 10 000 | Closing account 26 (salaries) | |
30.11.2016 | 90.08 | 26 | 3 020 | Closing account 26 (insurance premiums) | |
30.11.2016 | 40 | 20 | 88 040 | Write-off of the actual cost of production (26,040.00 (Labour) + 62,000.00 (Material costs) + 13,020.00 (General expenses)) | |
30.11.2016 | 43 | 40 | 3 040 | Adjustment of product cost to actual value |
According to the Chart of Accounts approved by the Ministry of Finance of the Russian Federation, the 26th account “General business expenses” is intended to account for business and administrative costs that are not directly related to the production activities of the organization.
Account 26 is the main one when conducting dealer, brokerage, forwarding and other activities not related to production.
Expenses that are reflected in account 26 are of the active type, since they cannot be attributed to the organization’s property or the sources of its formation. Moreover, they are included in the cost of goods already produced, and these are the assets of the organization.
This account cannot have a credit balance, that is, a negative result.
Analytical accounting for account 26 is carried out according to expense items and places of their occurrence.
What is general business expenses?
General business expenses include:
- administrative and management expenses;
- payment of rent for general business premises;
- wages of employees engaged in general business work;
- costs of personnel retraining;
- depreciation charges used to restore fixed assets;
- repair of fixed assets having general economic or administrative purposes;
- payment for information, audit, consulting and other services;
- other similar costs.
To correctly register a transaction (a record of any fact of economic activity), it is necessary to distinguish between general business and general production expenses, since they are reflected in different accounts - 26 and 25.
General business expenses involve spending on the general needs of the organization, and general production expenses involve spending on ensuring the production activities of the company. For example, the salary of an organization’s lawyers is classified as general business expenses, and the salary of employees of a certain workshop is classified as general production expenses.
Main entries for account 26
Any transaction in accounting is reflected in the debit of one account and in the credit of another. For the 26th account, as for any other, there is a list of the most common transactions.
Thus, the main corresponding accounts for the 26th account are:
- by debit: debit 26 – credit 02, 04, 10, 23, 29, 43, 60, 69, 70, 71, 76, 97;
- for credit: debit 08, 20, 29, 76, 79, 90 – credit 26.
In practice, these postings look like this:
- D26 / K10 – display of the use of stationery;
- D26 / K60 – displaying the provision of premises repair services by a third party;
- D26 / K69 – display of the accrual of contributions to the Pension Fund and the Social Insurance Fund for the salaries of employees of the procurement department, etc.;
- D26 / K76 – display of debts of various creditors for services provided for general business needs;
- D90 / K26 – displaying the write-off of the amount of management expenses.
Write-off of expenses on account 26
Account 26 does not have a balance, so everything that has accumulated on it must be written off to other accounts at the end of the month.
The option for writing off expenses directly depends on the method of forming the cost of manufactured products: full production cost or reduced cost (direct costing).
When choosing the accounting method at full production cost, general business costs are written off to the debit of account 20 (“Main production”). If account 23 (“Auxiliary production”) is used to register auxiliary costs, or if there are service farms on the balance sheet of the enterprise (kindergartens, hostels, sanatoriums), and account 29 (“Service production”) is used, debit the 29th General business expenses may also be written off.
Determining the order of distribution of general business expenses between these accounts remains with the accountant. Thus, general business expenses can be distributed between production facilities in proportion to the amount of wages, the amount of direct costs or revenue. The option chosen by the accountant must be indicated in the accounting policy.
If the accountant chooses the method of accounting for products at a reduced cost, expenses from account 26 are written off to account 90-2 (“Cost of sales”).
ABC of accounting Vinogradov Alexey Yurievich
6.5. Basic accounting entries for account 26 “General business expenses”
On active account 26 “General expenses” they keep track of the costs of managing and servicing the enterprise as a whole, that is, account 26 reflects the costs of plant management. Account 26 does not have a balance at the reporting date, therefore, it is not reflected in the balance sheet. Costs collected during the month in the debit of account 26 are distributed at the end of the month between types of products in proportion to a certain base, for example, in proportion to the wages of workers in the main production.
Account 26 takes into account the following expenses:
– salaries of specialists and plant management employees
– social contributions from the specified salary
– depreciation of the factory building
– ensuring normal working conditions
– travel expenses
– entertainment expenses
– expenses for maintaining office equipment
- office expenses
– postal, telephone, telegraph, printing expenses
– expenses for periodicals and other literature
- other expenses.
At the end of the month, general business expenses (for plant management) are completely transferred to the cost of products (works, services) of the main (and auxiliary) production by posting:
Debit account 20 (23) Credit account 26
with appropriate distribution between types of products.
Example 6.2. The company produces 3 types of products: A, B, C. The salaries of workers in the main production for the current month were:
– for product A – 200,000 rubles.
– for product B – 250,000 rubles.
– for product B – 300,000 rubles.
General business expenses (enterprise management expenses) for the current month amounted to 90,000 rubles. (debit balance of account 26).
The distribution of general business expenses by product will be as follows:
The distribution coefficient is
90,000 rub. : (RUB 200,000 +RUB 250,000 +RUB 300,000) = 0.12.
Then the write-off from account 25 for types of products will look like:
– for product A: Debit account 20 Credit account 26 – 24,000 rub.(= RUB 200,000 * 0.12)
– for product B: Debit account 20 Credit account 26 – 30,000 rub.(= RUB 250,000 * 0.12)
– for product B: Debit account 20 Credit account 26 – 36,000 rub.(= RUB 300,000 * 0.12)
BASIC ACCOUNTING ENTRY FOR ACCOUNT 26 “GENERAL EXPENSES”
Representation expenses of an organization are the costs of receiving and servicing representatives of other organizations and holding business meetings:
– on holding an official reception of representatives of other organizations
– on their transport support
– on their attendance at cultural and entertainment events
– for their buffet service during negotiations.
Entertainment expenses are included in the cost of products (works, services) within the limits of the norms. In accordance with Chapter 25 of the Tax Code of the Russian Federation, these are amounts within 4% of labor costs for the reporting period, and only if there are appropriate supporting documents (service agreements, payment orders, cash register receipts).
Entertainment expenses are reflected by entries of the following type:
Debit account 26 Credit account 10, 50, 70, 69, 71.
The amount of entertainment expenses is included in the cost of products (works, services) without “input” VAT. The entire “input” VAT is reflected in account 19. In this case, only that part of the “input” VAT that corresponds to the standard amount of entertainment expenses is reimbursed from the budget. “Input” VAT on excess entertainment expenses is written off to account 91 “Other income and expenses” subaccount 91-2 “Other expenses”, and this amount of “input” VAT on excess entertainment expenses Not reduces taxable income.
Example 6.3. In January, the company received a delegation of business partners and spent 17,700 rubles on related hospitality expenses (buffet and transport services). (including VAT – 2,700 rubles). Expenses for remuneration of employees of the enterprise in January amounted to 250,000 rubles.
The standard amount of entertainment expenses for January is
10,000 rub. (= RUB 250,000 * 4%).
The corresponding standard value of “input” VAT is
1,800 rub. (= RUB 10,000 * 18%).
The accounting entries will look like:
Debit account 26"General running costs"
Credit account 76
15,000 rub.– the amount of entertainment expenses (without “input” VAT).
Debit account 19
Credit account 76“Settlements with various debtors and creditors”
2,700 rub.– “input” VAT on entertainment expenses.
Debit account 76“Settlements with various debtors and creditors”
Account credit 51"Current accounts"
RUB 17,700– bills for entertainment expenses have been paid.
Debit account 68"Calculations for taxes and fees"
Credit account 19“Value added tax on acquired assets”
1,800 rub.– the standard amount of “input” VAT is reimbursed from the budget.
Debit account 91"Other income and expenses" subaccount 91-2"Other expenses"
Credit account 19“Value added tax on acquired assets”
900 rub.(= 2,700 rubles – 1,800 rubles) – “input” VAT corresponding to the excess of the standards for entertainment expenses is written off.
Account debit 90"Sales" subaccount 90-2"Cost of sales"
Credit account 26"General running costs"
15,000 rub.– entertainment expenses are written off as cost of sales.
In international accounting standards, general business expenses are called “non-calculated”, since their volume is not related to the volume of production. Therefore, unlike general production expenses, general business expenses are attributed not to the cost of production (work, services), that is, not to production accounts (20, 23), but to a decrease in sales income by posting:
Account debit 90"Sales" subaccount 90-2"Cost of sales"
Credit account 26"General running costs".
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In manufacturing organizations, information on expenses incurred that are not directly related to the production process is generated in separate records. Account 26 in accounting is a set of information about expenses of general economic importance.
What is reflected in the 26th account?
To collect information on non-production costs, account 26 “General business expenses” is used. The composition of expenses is determined by the nature of the organization’s activities and the conditions of the current accounting policy.
Typically, the term “general business expenses” refers to the costs of maintaining the management apparatus, general-purpose fixed assets, and obtaining third-party services, including those of a consulting nature. An approximate list of costs that can be reflected on account 26 would be as follows:
- calculation of salaries and insurance contributions for management personnel;
- depreciation of property and intangible assets that are used for general needs;
- rent for administrative and utility premises;
- information Services;
- acquisition of various materials for management needs;
- costs of installing and using the software;
- entertainment expenses;
- services of security organizations;
- completed subscription to periodicals;
- travel expenses.
Account 26 is active. The formation of general business expenses by debit occurs using the credit of the accounts for accounting for the above-mentioned costs. General expenses are involved in the process of forming the full production cost. Analytical accounting provides information on cost items in accordance with the needs of the organization and the characteristics of the activity.
Write-off of general business expenses
Account 26 is closed monthly. There should be no final balance left. Costs are written off in accordance with their target orientation. Let's look at how expenses are written off from account credit 26. Depending on the nature of use, the postings may be as follows:
Dt | CT | Features of the operation |
---|---|---|
20 "Main production" | 26 | The full production cost is formed. |
23 “Auxiliary production” | 26 | Costs are written off to the specified accounts if, with the help of service or auxiliary production, work was performed that was not related to the main production activity. |
29 “Service production” | ||
90 “Sales” subaccount “Cost of sales” | 26 | Costs are accounted for in account 26 and written off directly to account 90 if the organization’s activities are not related to production or trade. These include brokerage houses, agent activities and others. |
Example 1. The production organization provides additional services for the repair of spare parts to third parties. According to the current accounting policy, general business expenses are distributed in proportion to the costs of main and auxiliary production. In April, direct costs for account 20 amounted to 820,000 rubles, for the maintenance of auxiliary production - 205,000 rubles. Expenses on account 26 for this period are equal to 102,500 rubles.
The total amount of direct costs for main and auxiliary production was 820,000 + 205,000 = 1,025,000 rubles. The distribution coefficient is 102,500 / 1,025,000 = 0.1. Accordingly, account 26 is closed with the following transactions:
- Dt 20 – Kt 26 (820,000*0.1 = 82,000 rubles);
- Dt 23 – Kt 26 (205,000*0.1 = 20,500 rubles).
Examples of postings using account 26
The appearance of general business expenses is carried out in correspondence with many accounts reflecting general expenses. Account 26 is characterized by the following entries:
- Dt 26 – Kt 70 – salaries of management personnel are taken into account.
- Dt 26 – Kt 69 – insurance premiums accrued on the salary of the management department are accepted as expenses.
- Dt 26 - Kt 10 - the cost of office supplies (other materials) used by general business personnel is reflected in costs.
- Dt 26 - Kt 02 - depreciation on general purpose fixed assets and administrative buildings.
- Dt 26 – Kt 60 – services of other suppliers for general business needs are taken into account.
- Dt 26 – Kt 71 – write-off of entertainment expenses, which are reflected in the provided advance report.
- Dt 26 - Kt 94 - the identified shortage is written off as general business expenses.
Example 2. In June 2018, stationery was purchased for accounting needs in the amount of 16,756 rubles, including VAT 18% of 2,556 rubles. The total depreciation of the administrative building and other fixed assets directly serving the management apparatus for this period amounted to 26,751 rubles. The salary of the management service in June amounted to 180,000 rubles, insurance premiums were accrued in the amount of 54,360 rubles. What the postings for account 26 for June will look like:
- Dt 26 – Kt 10 (14,200 rubles) – received stationery was written off (excluding VAT);
- Dt 26 - Kt 02 (26,751 rubles) - depreciation was accrued on fixed assets involved in the formation of general business expenses;
- Dt 26 – Kt 70 (180,000 rubles) – salaries of management personnel are included in the costs;
- Dt 26 – Kt 69 (54,360 rubles) – recognition of insurance premiums as expenses;
- Dt 20 - Kt 26 (275,311 rubles) - general business expenses are included in cost.
Analysis of information on account 26 allows you to see the expenses classified by the organization as general business expenses. The resulting costs participate in the formation of the final cost or reflect the costs of additional production, with the help of which third-party work was performed that was not related to the main activity.
In contact with
Account 26 “General expenses” is intended to summarize information on expenses for management needs not directly related to the production process. In particular, the following expenses may be reflected in this account: administrative and management expenses; maintenance of general business personnel not related to the production process; depreciation charges and expenses for repairs of fixed assets for management and general economic purposes; rent for general business premises; expenses for payment of information, auditing, consulting, etc. services; other administrative expenses similar in purpose.General business expenses are reflected in account 26 “General business expenses” from the credit of inventory accounts, settlements with employees for wages, settlements with other organizations (individuals), etc.
Expenses recorded on account 26 “General business expenses” are written off, in particular, to the debit of accounts 20 “Main production”, 23 “Auxiliary production” (if auxiliary production produced products and work and provided services to the outside), 29 “Service production and farms" (if the servicing industries and farms performed work and services outsourced).
These expenses can be written off as semi-fixed expenses to the debit of account 90 “Sales”.
Organizations whose activities are not related to the production process (commission agents, agents, brokers, dealers, etc., except for organizations engaged in trading activities), use account 26 “General business expenses” to summarize information
information about the costs of conducting this activity. These organizations write off the amounts accumulated on account 26 “General business expenses” to the debit of account 90 “Sales”.
Analytical accounting for account 26 “General business expenses” is carried out for each item of the relevant estimates, place of origin of costs, etc.
In general, the accounting methodology for account 26 “General operating expenses” is similar to that which was given when presenting account 25 “General operating expenses”. However, in this case there is a feature that we mentioned when considering the procedure for maintaining account 20 “Main production”.
Let us recall that according to clause 9 of PBU 10/99, “administrative expenses may be reflected in the cost of sold products, goods, works, services in full in the reporting year of their recognition as expenses for ordinary activities.” Therefore, writing off costs from account 26 “General business expenses” (i.e. closing the account) can be carried out depending on the chosen accounting policy in two ways:
a) by including general business expenses in the cost of finished products produced in a given reporting period;
b) by including general business expenses in the cost of finished products sold in a given reporting period, i.e. by attributing these expenses to current expenses of a given reporting period.
In the first case we are talking about their partial capitalization, in the second - about their complete decapitalization.
This means that in the case of partial capitalization, the following entry is made:
Dt sch. 20 "Main production"
As a result, the balance of account 20 “Main production” may include part of general business expenses in accordance with the provisions of the accounting policy for assessing work in progress. Another part of them will be included implicitly in the balance of account 43 “Finished products”, and some share related to products already sold will appear in the debit turnover of account 90-2 “Cost of sales”.
It should be noted once again that general business expenses of the enterprise are subject to distribution between:
Products (works, services) of the main production;
Products (works, services) of auxiliary industries sold externally;
Products (works, services) produced (performed, provided) by service industries and farms.
In the second case, the accountant will record:
K-t sch. 26 “General business expenses”.
And, thus, account 90-2 “Cost of sales” will not include a share, as in the first case, but all general business expenses, and thus the overall financial result - profit - will decrease, and losses will increase.
In a number of organizations, especially in the service sector, account 26 “General expenses” is used to reflect the costs incurred by them. At the end of the reporting period, the account is closed with the traditional entry:
Dt sch. 90-2 “Cost of sales”
K-t sch. 26 “General business expenses”.
Accounts 25 “General production expenses” and 26 “General operating expenses” are operational, transit accounts and cannot appear on the balance sheet.
In the Instructions, in the description of account 26 “General expenses”, it is emphasized that it is intended to account for expenses for management needs not directly related to the production process. In addition, the procedure that was in effect in practice is fixed, namely: the above account is used by organizations whose activities are not related to the production process (commission agents, agents, brokers, dealers, etc., except for trading organizations), to account for the costs of maintaining this activities. These organizations write off the amounts accumulated on account 26 “General business expenses” to the debit of account 90 “Sales”.
The outdated provision that “the procedure for distributing general business expenses between accounting objects is regulated by relevant regulations” was removed from the text of the Instructions for the Application of the Chart of Accounts, since currently this procedure is determined by the organization independently when forming its accounting policies.
The organization of accounting for general business calculations should be focused on reducing labor in accounting for costs accepted and not accepted for tax purposes. A comparative analysis of classifications of indirect costs is presented in table. 3.4, 3.5 and 3.6.
Note.
The tables compare the classifications of indirect costs according to tax and accounting requirements.
According to paragraph 1 of Art. 318 of the Tax Code of the Russian Federation, indirect expenses include the amounts of expenses for production and sales incurred by the taxpayer during the reporting period, except for direct expenses.
Table 3.4
Material costs
Types of expenses according to the Tax Code of the Russian Federation
1. Costs for auxiliary materials (necessary for the implementation of the technological process):
For the purchase of materials used in the production (manufacturing) of goods (performance of work, provision of services) to ensure the technological process;
For packaging and other preparation of manufactured and/or sold goods (including pre-sale preparation);
For the purchase of fuel, water
and energy of all types spent on technological purposes, production (including by organization for production needs) of all types of energy, heating of buildings, as well as costs for transformation and transmission of energy;
For the purchase of spare parts and consumables used for the repair of equipment, tools, fixtures, equipment, instruments, laboratory equipment, workwear and other property;
For other production and economic needs (testing, control, maintenance, operation of fixed assets and other similar purposes).
For the recognition procedure, see table. 3.1
Expenses for ordinary activities
Expenses for ordinary activities
Expenses for ordinary activities
Continuation
Types of expenses according to the Tax Code of the Russian Federation
Recognition for accounting purposes
2. Expenses for the performance of work and services of a production nature produced by our own divisions, third-party organizations or individual entrepreneurs:
Performing individual operations for the production (manufacturing) of products, performance of work, provision of services, processing of raw materials (materials);
Monitoring compliance with established technological processes;
Maintenance of fixed assets and other similar work;
Transport services for the transportation of goods within the organization, in particular the movement of raw materials (materials), tools, parts, workpieces, and other types of goods from the base (central) warehouse to workshops (departments);
Delivery of finished products in accordance with the terms of agreements (contracts).
Note.
The date of incurring material expenses in terms of services (work) of a production nature for tax purposes is the day the taxpayer signs the acceptance certificate for the relevant services (work) (clause 2 of Article 272).
3. Maintenance costs
and operation of environmental funds:
Costs associated with the maintenance and operation of treatment facilities, ash collectors, filters and other environmental facilities;
Expenses for the disposal of environmentally hazardous waste, expenses for the purchase of services from third-party organizations for the reception, storage and destruction of environmentally hazardous waste, wastewater treatment;_
Expenses for ordinary activities
Expenses for ordinary activities
Continuation Types of expenses according to the Tax Code of the Russian Federation Recognition for accounting purposes of payments for maximum permissible emissions (discharges) of pollutants into the natural environment and other similar expenses);
Expenses for land reclamation and other environmental measures.
Note.
Payments for excess emissions of pollutants into the environment are not taken into account for tax purposes (clause 4 of Article 270).
4. Costs and losses associated with the production process:
Technological losses during production and (or) transportation;
Expenses for mining and preparatory work in the extraction of mineral resources for operational stripping work in quarries and cutting work in underground mining within the mining allotment of mining enterprises.
5. Property whose initial cost is 10 thousand rubles. and less (clause 1, article 254). The cost of such property is recognized as part of material expenses in full as it is put into operation Expenses for ordinary activities
Expenses for ordinary activities or fixed assets (in accordance with accounting policies) Table 3.5
Depreciation charges on intangible assets Recognition for tax purposes (according to the Tax Code of the Russian Federation) Reflection in accounting Note Depreciation on intangible assets for tax purposes is calculated using the following methods (clause 1 of Article 259):
linear
nonlinear The amount of depreciation is determined in the following ways (clause 15 of PBU 14/2000): linear
diminishing balance in proportion to the volume of production The cost of intangible assets for tax purposes and for accounting purposes is formed in a manner similar to that for fixed assets 212
Table 3.6
Other expenses Grouping of items according to the Tax Code of the Russian Federation The procedure for recognizing expenses for tax purposes Recognition for accounting purposes I. Expenses for the maintenance and operation, repair and maintenance of fixed assets and other property, as well as for maintaining them in good (up-to-date) condition: Expenses for repairs of fixed assets: recognized for tax purposes in the reporting (tax) period in which they were carried out Recognized as expenses:
a) organizations of industry, agro-industrial complex, forestry, transport and communications, construction, geology and subsoil exploration, geodetic and hydrometeorological services, housing and communal services -
in the amount of actual costs;
b) other organizations - in an amount not exceeding 10 percent of the original (replacement) cost of depreciable fixed assets. Amounts of expenses that in the current period exceeded the specified limit are included in other expenses as follows: Expenses for ordinary activities Continued Grouping of items according to the Tax Code of the Russian Federation The procedure for recognizing expenses for tax purposes Recognition for accounting purposes when repairing fixed assets with a useful life of 1 years up to 5 years inclusive - evenly throughout the useful life; when repairing fixed assets with a useful life of 5 years and above - evenly over five years. Expenses for the development of natural resources Expenses associated with the acquisition of a license for the right to use subsoil (clause Lcm. 325 of the Tax Code of the Russian Federation):
costs associated with preliminary assessment of the deposit;
costs associated with conducting an audit of field reserves;
expenses for the development of a feasibility study (other similar work), a field development project;
expenses for the acquisition of geological and other information; expenses for participation in the competition Intangible asset - in case of concluding a license agreement (obtaining a license) for the right to use subsoil (clause 1 of Article 325 of the Tax Code of the Russian Federation). Other expenses - in the following cases:
If, based on the results of the competition, the taxpayer does not enter into a license agreement for the right to use subsoil (does not receive a license), then the costs associated with the procedure for participation in the competition are included from the 1st day of the month following the month of the competition, evenly over five years (p 1 Article 325 of the Tax Code of the Russian Federation); Expenses for ordinary activities, if after making preliminary expenses aimed at acquiring licenses, the taxpayer decides to refuse to participate in the competition or that it is inappropriate to acquire a license, then expenses are included from the 1st day of the month following the month in which the taxpayer accepted the specified decision, evenly over a period of five years (subject to a corresponding order from the manager). Expenses for the development of natural resources (clause 2 of Article 325):
1) total expenses for the developed area (field) as a whole; these include, in particular:
expenses for searches and assessment of mineral deposits (including audit of reserves), mineral exploration and (or) hydrogeological surveys carried out on a subsoil plot in accordance with licenses (permits) granted in the prescribed manner
to purchase the necessary geological and other information from third parties, including government agencies;
2) expenses related to individual parts of the territory of the developed site, these include, in particular: Other expenses Notes.
1) These expenses are taken into account as part of other expenses if the source of their financing is not budget funds and (or) funds from state extra-budgetary funds.
2) Subject to accounting for tax purposes evenly over 5 years
from the 1st day of the month in which the last work completion certificate was signed with the contractor.
3) Current expenses for the maintenance of facilities associated with the development of natural resources (including labor costs, expenses associated with the maintenance and operation of temporary structures, and other similar expenses), Special sources (targeted financing) Continued Grouping of items according to the Tax Code of the Russian Federation Procedure for recognizing expenses for tax purposes Recognition for accounting purposes of expenses for preparing the territory for mining, construction and other work in accordance with established requirements for safety, protection of land, subsoil and other natural resources, subsoil and the environment;
expenses for the construction of temporary access roads and roads for the removal of mined rocks, minerals and waste;
expenses for preparing sites for the construction of relevant structures, storage of fertile soil layer intended for subsequent land reclamation, storage of mined rocks, minerals and waste;
other expenses associated with the development of part of the site; 3) expenses related to a specific object created during the development of the site:
expenses directly related to the construction of structures, which in the future, based on the decision of the taxpayer, can be recognized as permanently operated fixed assets; as well as expenses for additional exploration of the field in full are included in the expenses of the reporting (tax) period in which they were incurred. Expenses that are not taken into account for tax purposes are fruitless work on the development of natural resources, if within five years before the taxpayer was granted the rights to geological study of subsoil, exploration and production of minerals, or other use of a subsoil plot, similar work had already been carried out on this plot.
Note.
This provision does not apply if the specified work was carried out on the basis of a fundamentally different technology and (or) in relation to other minerals (clause 5 of Article 261) Expenses for ordinary activities expenses for compensation for complex damage caused to natural resources by land users during the construction process and operation of facilities;
expenses for compensation for losses of agricultural production during the seizure of land for needs not related to agricultural production, in the event of destruction or damage to reindeer pastures;
compensation provided for in contracts (agreements) with local governments and (or) tribal, family communities of indigenous peoples, concluded by such land users. III. Expenses on scientific research and (or) development (R&D) Expenses related to the creation of new or improvement of manufactured products (goods, works, services), in particular:
for developments carried out in order to create new or improve existing technologies;
creating new types of raw materials or materials;
invention costs; other types of expenses related to this category. Expenses are recognized for tax purposes if the taxpayer carries out these developments: independently;
jointly with other organizations (in an amount corresponding to its share of expenses), as well as on the basis of contracts under which it acts as a customer of such research or development;
after completion of this research or development (completion of individual stages of work) and the signing by the parties of the acceptance certificate in the manner prescribed by this article. Intangible assets - if an exclusive right is registered
Operating expenses - if R&D did not produce a positive result Continuation Grouping of items according to the Tax Code of the Russian Federation The procedure for recognizing expenses for tax purposes Recognition for accounting purposes They are evenly included by the taxpayer in other expenses for 3 years from the 1st day of the month following the month in which such research has been completed, subject to the use of the specified research and development in production and (or) in the sale of goods (performance of work, provision of services) (clause 2 of Article 262).
In case of carrying out research and development in order to create new or improve existing technologies, create new types of raw materials or materials that do not give a positive result, the costs for them are subject to inclusion in other expenses evenly over 3 years in an amount not exceeding 70 percent of all actually incurred R&D expenses (clause 2 of Article 262).
Expenses on fruitless research and development exceeding the 70% limit are taken into account as expenses not accepted for tax purposes (clause 38, article 270). IV. Expenses for compulsory and voluntary property insurance Include insurance premiums (clause 1, article 263):
1) for all types of compulsory insurance (defined by relevant laws);
2) for the following types of voluntary property insurance:
voluntary insurance of means of transport (water, air, land, pipeline), including leased ones, the maintenance costs of which are included in the costs associated with production and sales;
voluntary cargo insurance;
voluntary insurance of fixed assets for production purposes (including leased), intangible assets, objects of unfinished capital construction (including leased);
voluntary insurance of risks associated with construction and installation work;
voluntary insurance of inventory;
voluntary insurance of crops and animals; Expenses for compulsory types of insurance are included in other expenses in the following order:
within the limits of insurance rates approved in accordance with the legislation of the Russian Federation and the requirements of international conventions;
in the amount of actual costs - if these tariffs are not approved by law.
Note.
In cases of voluntary insurance of liability for causing harm, the amounts of contributions are recognized as expenses for tax purposes if:
such insurance is provided for by the legislation of the Russian Federation;
is a condition for the taxpayer to carry out activities in accordance with the international obligations of the Russian Federation or generally accepted international requirements. Expenses for ordinary activities Continued Grouping of items according to the Tax Code of the Russian Federation The procedure for recognizing expenses for tax purposes Recognition for accounting purposes of voluntary insurance of other property used by the taxpayer in carrying out activities aimed at generating income; voluntary insurance of liability for damage. Expenses not taken into account for tax purposes:
expenses for insurance that does not meet the above requirements and is not included in the specified list. V.
Other expenses related
with production and (or) sales (Article 264) Costs associated with maintaining employees and ensuring normal working conditions:
expenses for ensuring normal working conditions and safety precautions provided for by the legislation of the Russian Federation, as well as expenses for the treatment of occupational diseases of workers engaged in work with harmful or difficult working conditions (clause 7);
contributions for compulsory social insurance against industrial accidents and occupational diseases, made in accordance with the legislation of the Russian Federation (clause 45); Expenses not taken into account for tax purposes:
expenses for food rations for crews of sea, river and aircraft in excess of the norms are not recognized for tax purposes (clause 40, article 270);
amounts paid in excess of allowances for tax purposes are not recognized as expenses (clause 39, article 270). Expenses for ordinary activities, expenses for food rations for crews of sea, river and aircraft within the limits approved by the Government of the Russian Federation (clause 13);
expenses of taxpayers - agricultural organizations for food for workers engaged in agricultural work (clause 42);
the amount of paid allowances within the limits established in accordance with the legislation of the Russian Federation (clause 5). Costs associated with production management:
expenses for recruiting employees, including payment for the services of specialized recruitment companies (clause 8);
expenses for training and retraining of personnel on the taxpayer's staff on a contractual basis (clause 23);
travel expenses, in particular for:
Travel of the employee to the place of business trip and back to the place of permanent work;
Renting residential premises (also employee expenses for paying for additional services provided in hotels);
Daily allowance and/or field allowance within the limits approved by the Government of the Russian Federation;
Registration and issuance of visas, passports, vouchers, invitations and other similar documents; Expenses not taken into account for tax purposes: business trip expenses:
Daily allowance and/or field allowance in excess of norms,
Expenses for compensation for the use of personal cars for business trips in excess of the norms,
Payment to a public and (or) private notary in excess of tariffs (clause 41
expenses for training and retraining of personnel related to:
With the organization of entertainment, recreation or treatment,
With the maintenance of educational institutions or the provision of free services to them, Expenses for ordinary activities Continued Grouping of items according to the Tax Code of the Russian Federation The procedure for recognizing expenses for tax purposes Recognition for accounting purposes - consular, airfield fees, fees for the right of entry, passage, transit of automobile and other transport , for the use of sea canals, other similar structures and other similar payments and fees (clause 12);
expenses for maintaining official transport. Expenses for compensation for the use of personal cars and motorcycles for business trips within the limits established by the Government of the Russian Federation (clause 11);
expenses for legal and information services (clause 14);
expenses for consulting and other similar services (clause 15):
fee to a public and/or private notary for notarization. Moreover, such expenses are accepted within the limits of tariffs approved in accordance with the established procedure (clause 16);
expenses for audit services (clause 17); - with payment for training in higher and secondary specialized educational institutions for employees upon receipt of higher and secondary specialized education (clause 45 of article 270).
Note.
Expenses for training and retraining of personnel are included in other expenses if:
1) the relevant services are provided by Russian educational institutions that have received state accreditation (having the appropriate license), or by foreign educational institutions that have the appropriate status;
2) training (retraining) is carried out by the taxpayer’s employees on staff, and for operating organizations, in accordance with the legislation of the Russian Federation, responsible for maintaining the qualifications of workers at nuclear installations, employees of these installations; expenses for accounting services provided by third-party organizations and individual entrepreneurs (clause 36);
expenses for payment for services for managing the organization or its individual divisions (clause 18);
expenses for payment for services for the provision of workers (technical and managerial personnel) by third-party organizations to participate in the production process, production management or to perform other functions related to production and (or) sales (clause 19);
expenses for the publication of financial statements, as well as publication and other disclosure of other information, if the legislation of the Russian Federation imposes on the taxpayer the obligation to publish (disclose) them (clause 20);
expenses associated with the submission of forms and information of state statistical observation, if the legislation of the Russian Federation imposes an obligation on the taxpayer to provide this information (clause 21);
3) the training (retraining) program promotes advanced training and more efficient use of the specialist being trained or retrained in this organization within the scope of the taxpayer’s activities.
Entertainment expenses are included in other expenses during the reporting (tax) period in an amount not exceeding 4% of labor costs.
Continuation Grouping of articles according to the Tax Code of the Russian Federation The procedure for recognizing expenses for tax purposes Recognition for accounting purposes of entertainment expenses associated with the official reception and service of persons participating in negotiations in order to establish and maintain cooperation (clause 22). Costs for improving the production and management process:
expenses for the preparation and development of new production facilities, workshops and units (clause 34);
non-capital expenses associated with improving technology, organization of production and management (clause 35). Expenses for ordinary activities Expenses of service industries and farms:
expenses of subsidiary farms;
expenses of housing and communal services;
expenses of social and cultural facilities;
expenses of training centers;
expenses of other similar industries and services that provide services to employees and third parties. If the taxpayer has incurred a loss from activities related to the use of service industries and farms, the specified loss may be recognized as such if the following conditions are met (clause 32): the cost of services provided by the taxpayer related to the use of these facilities corresponds to the cost of similar services provided by specialized organizations providing similar services related to the use of such facilities; Expenses for ordinary types of activities, expenses for the maintenance of housing and communal services, social and cultural facilities, subsidiary farms and other similar farms, production and services do not exceed the usual costs for servicing similar objects, carried out by specialized organizations for which these types of activities are the main ones ;
the conditions for the provision of services are equal or close to the conditions of activity of specialized organizations for which this activity is the main one.
Taxpayers are city-forming organizations. For tax purposes, these expenses are recognized within the limits of the standards for the maintenance of similar farms, production facilities and services approved by local government bodies at the location of the taxpayer. If such standards are not approved by local government bodies, the taxpayer has the right to apply the procedure for determining the costs of maintaining these facilities, which is in force for similar facilities located in the given territory, subordinate to the specified bodies.
Continuation Grouping of articles according to the Tax Code of the Russian Federation The procedure for recognizing expenses for tax purposes Recognition for accounting purposes If at least one of the specified conditions is not met, then the loss received by the taxpayer in carrying out these types of activities is not taken into account for tax purposes.
The taxpayer can carry forward the loss received from these types of activities for a period not exceeding ten years, and use the profit received from these types of activities to repay it. General business expenses: expenses for payment for services for the protection of property, maintenance of fire alarm systems, fire protection services and other security services, as well as the costs of maintaining your own security service to perform the functions of economic protection of banking and business transactions and the safety of material assets (with the exception of costs for equipment, the purchase of weapons and other special means of protection) (clause 6); expenses for office supplies (clause 24); Expenses for ordinary activities expenses for postal, telephone, telegraph and other similar services, expenses for payment for communication services, computer centers and banks, including expenses for fax and satellite communication services, e-mail, as well as information systems (SWIFT, Internet and others similar
systems) (clause 25)._
Expenses for promoting products (goods) on the market:
expenses for ongoing study (research) of market conditions, collection and dissemination of information directly related to the production and sale of goods (works, services) (clause 27);
Expenses for ordinary activities
No limits
No limits
Continuation Grouping of articles according to the Tax Code of the Russian Federation The procedure for recognizing expenses for tax purposes Recognition for accounting purposes - expenses for participation in exhibitions, fairs, expositions, for the design of shop windows, sales exhibitions, sample rooms and showrooms, for the markdown of goods that have been completely or partially lost its original qualities during exposure;
Taxpayer expenses for the purchase (production) of prizes awarded to the winners of drawings of such prizes during mass advertising campaigns;
In an amount not exceeding 1% of revenue (clause 4 of Article 264) Expenses for the provision of warranty repair and maintenance services, including deductions to the reserve for future expenses for warranty repairs and warranty service (clause 9). Expenses for creating a reserve for warranty repairs and maintenance are recognized for tax purposes if the following conditions are met (Article 267 of the Tax Code of the Russian Federation):
the reserve is created in respect of those goods (works) for which, in accordance with the terms of the concluded agreement with the buyer, maintenance and repairs are provided during the warranty period. Yu
expenses are recognized as the amounts of deductions to the reserve on the date of sale of the specified goods (work);
the size of the created reserve cannot exceed the limit, which is determined either by:
As the share of expenses actually incurred by the taxpayer for warranty repairs and maintenance in the volume of proceeds from the sale of these goods (works) for the past 3 years (clause 3 of Article 267);
As the amount of expected expenses provided for in the plan for fulfilling warranty obligations, taking into account the warranty period, if the taxpayer has not previously sold goods (work) subject to warranty repairs and maintenance, with subsequent adjustment of the amount of the created reserve based on the share of those actually performed expenses for warranty repairs and maintenance in the amount of proceeds from the sale of the specified goods (work) for the past period (clause 4 of Article 267).
Unspent reserve amounts for goods (work) for which the warranty service and repair period have expired are included in non-operating income of the corresponding reporting (tax) period (clause 5 of Article 267).
Continuation Grouping of items according to the Tax Code of the Russian Federation The procedure for recognizing expenses for tax purposes Recognition for accounting purposes Expenses to secure obligations under concluded agreements:
amounts of commission fees and other similar expenses for work performed by third parties (services provided) (clause 3);
expenses under civil law contracts (including work contracts) concluded with individual entrepreneurs who are not on the staff of the organization (clause 41);
expenses associated with payment for services to third-party organizations for the maintenance and sale, in accordance with the procedure established by the legislation of the Russian Federation, of pledged and pledged items during the period that these items are with the pledgee after transfer by the pledgor (clause 31). Expenses for ordinary activities Payments for the right to use property (rights):
rental (leasing) payments for rented (accepted on lease) property (clause 10);
expenses associated with the acquisition of the right to use computer programs and databases under contracts. If the property received under a leasing agreement is taken into account by the lessee, rental (leasing) payments are recognized as an expense minus the amounts accrued in accordance with Article 259 of the Tax Code of the Russian Federation for this depreciation equipment (clause 10, clause 1, article 264 of the Tax Code of the Russian Federation). Expenses for ordinary activities with the copyright holder (under license agreements), expenses for updating computer programs and databases (clause 26);
periodic (current) payments for the use of rights to the results of intellectual activity and means of individualization (in particular, rights arising from patents for inventions, industrial designs and other types of intellectual property) (clause 37). Fees, taxes, obligatory payments: amounts of taxes and fees accrued in accordance with the procedure established by the legislation of the Russian Federation on taxes and fees (clause 1);
expenses for certification of products and services (clause 2 of Article 264);
amounts of port and airfield dues, payment for pilot services and other similar payments (clause 4 of Article 264);
payments for registration of rights to real estate and land, transactions with these objects, payments for providing information about registered rights, payment for services of authorized bodies and specialized organizations for property assessment, production of cadastral and technical registration (inventory) documents of real estate (clause 40 of Art. 264). The following types of taxes and fees are not recognized as expenses for tax purposes:
amounts of income tax (clause 4, article 270);
the amount of taxes presented in accordance with the Tax Code of the Russian Federation by the taxpayer to the buyer (acquirer) of goods (work, services, property rights) (clause 19 of article 270);
in the form of amounts of taxes accrued to budgets of various levels in the event that such taxes were previously included by the taxpayer as expenses, when writing off the taxpayer's accounts payable for these taxes in accordance with the law (clause 34 of Article 270). Provided sources Continued Grouping of items according to the Tax Code of the Russian Federation The procedure for recognizing expenses for tax purposes Recognition for accounting purposes Expenses due to the types and purposes of the taxpayer’s activities:
fees, deposits and other obligatory payments paid to non-profit organizations (clause 29 of article 264);
contributions paid to international organizations, if the payment of such contributions is a prerequisite for the implementation of activities by taxpayers who pay such contributions (clause 30 of Article 264);
contributions from operating organizations for the formation of reserves intended to ensure the safety of nuclear power plants at all stages of their life cycle and development in accordance with the legislation of the Russian Federation on the use of atomic energy and in the manner established by the Government of the Russian Federation (clause 33 of article 264);
expenses incurred by the taxpayer - an organization employing the labor of disabled people, in the form of funds aimed at purposes ensuring social protection of disabled people (clause 38 of Article 264); Contributions paid to non-profit and international organizations are recognized as expenses for tax purposes in the following cases:
if the payment of such fees, deposits and other obligatory payments is a condition for the implementation of activities by taxpayers - payers of such fees, deposits or other obligatory payments;
is a condition for the provision by an international organization of services necessary for the taxpayer - payer of such contributions to carry out the specified activities.
The following are not recognized as expenses for tax purposes:
fees, deposits and other obligatory payments paid to non-profit organizations and international organizations on grounds that do not correspond to those listed (clause 42 of article 270).
These expenses are recognized only if:
if the goals ensuring social protection of people with disabilities are recognized as improving the working conditions of people with disabilities, creating jobs for people with disabilities, expenses of taxpayers - public organizations of people with disabilities, as well as taxpayers - institutions whose sole owners of property are public organizations of people with disabilities, in the form of funds aimed at carrying out activities specified public organizations of disabled people and for purposes ensuring social protection of disabled people (clause 39);
costs for replacing defective, lost marketable during transportation and/or sale, and missing copies of periodicals in packages (clause 43);
losses in the form of the cost of defective media and book products that have lost their marketable appearance, as well as those not sold within the deadlines (morally obsolete);
expenses for write-off and disposal of defective, out-of-marketable and unsold media and book products (clause 44);
contributions for compulsory social insurance against industrial accidents and occupational diseases, made in accordance with the legislation of the Russian Federation (clause 45);
protection of the rights and legitimate interests of disabled people, measures for their rehabilitation, providing disabled people with equal opportunities with other citizens in accordance with the legislation of the Russian Federation on the social protection of disabled people, including contributions for the maintenance of public organizations of disabled people;
if disabled people make up at least 50% of the total number of employees of such a taxpayer and the share of disabled people’s wages in labor costs is at least 25% (not counting disabled people working part-time, under contract and other civil law contracts)
These expenses are recognized in the amount of no more than 7% of the cost of circulation of the corresponding issue of the periodical.
Expenses in excess of the specified standards are expenses not taken into account for tax purposes.
An expense is the cost of mass media products and book products not sold within the following periods:
Continuation Grouping of articles according to the Tax Code of the Russian Federation The procedure for recognizing expenses for tax purposes Recognition for accounting purposes of taxpayers’ deductions made to support the supervisory activities of specialized institutions provided for by the legislation of the Russian Federation in order to monitor compliance by such taxpayers with relevant requirements and conditions, as well as taxpayers’ deductions to reserves created in accordance with the legislation of the Russian Federation regulating activities in the field of communications (clause 46) for periodicals - within the period before the release of the next issue of the corresponding periodical;
for books and other non-periodical printed publications - within 24 months after their publication;
These losses are written off by the taxpayer engaged in the production and release of mass media products and book products, within the limits of no more than 10% of the cost of the circulation of the corresponding issue of the periodical printed publication or the corresponding circulation of book products.