How to write off automotive tires. Where to buy good tires? Buying new tires
The procedure for determining the operational standards of the tire runs, including for tax purposes, is settled by temporary norms approved by the Ministry of Transport of Russia on April 4, 2002. These norms operate without limiting the term to enter into force of the relevant technical regulations (information letter of the Ministry of Transport of Russia dated December 7, 2006 . № 0132-05 / 394). Currently, approved documents that replace temporary norms are not. Therefore, the established procedure for determining the rules of the run automotive tires can be applied now. In accordance with the procedure set out in paragraph 3.3 of the time norms, the maintenance of the automotive tire run by the formula: the operating rate of the automotive tire mileage, thousands.
Write off automotive tires and batteries
Temporary rules of operational mileage tire auto vehicle RD 3112199-1085-02, approved by the Ministry of Transport of Russia 04.04.2002 (hereinafter referred to as the norms), but the term of these rules is limited by the date 01/01/2007. The authors note that so far no document has been issued, establishing a single order of maintenance and operation of tires by the owners of vehicles, as well as the norms of operational mileage of motor vehicles throughout the Russian Federation.
Meanwhile, during operation of automobile transport in budget institution It is necessary to be guided by a certain procedure for the operation and write-off of tires, which, in our opinion, must first of all ensure the fulfillment of the requirements of both budget legislation on the economical and efficient spending of budgetary funds and legislation to ensure road safety.
Accounting for seasonal automotive tires (Korshunova n.)
The transfer of such waste into recycling is reflected in the journal of accounting for the formation and movement of waste, and in Section. 4 "Placement of production and consumption waste" of the order of Rostechnadzor dated 05.04.2007 No. 204 "On approval of the form for calculating the fee for a negative impact on the environment and the procedure for filling and presenting the form of calculating fees for a negative impact on the environment." The data of the accounting magazine and waste management are certified by treaties with profile firms and acts of work performed.
Attention
The actual waste is confirmed by the certificate of a specialized organization. A similar situation arises in cases where the camera and tires with textile and metal cords that are worn during operation, which are not subject to recovery and recyclable organization for recycling for a fee.
Registration of documents on write-off tires
In order to control the safety of used tires written off from the balance, we advise you to organize their off-balance accounts on an additionally entered account, for example, on the account 012 "Tires passable". This off-balance account should be included in the work plan of the organization's accounts.
3. Write off the cost of tires evenly as they use. When choosing this method of reflecting the value of tires, the organization's costs are followed by the principle of compliance of income and expenses, enshrined in P.
19
Important
PBU 10/99, there is an economic substantiation when applying this option of accounting (the tires are written off in the period of their actual use). Option of uniform write-off of tires is also allowed regulatory acts Accounting.
In particular, by virtue of P.
Features of seasonal, summer and winter tires in motor vehicles in 2018
Acquisition of tires separately from the car in accordance with paragraph 10 of Methodical instructions on accounting of fixed assets approved by the Order of the Ministry of Finance of the Russian Federation of 13.10.03 No. 91n, united accounting OS is an inventory. The inventory is recognized as an object with all devices and accessories, or a separate constructively separate item intended for performing certain independent functions, or a separate complex of constructive articulated objects, which are a single integer intended to perform certain work.
Since the use of the tire acquired with the car is impossible separately from it, then in initial value The car is included, including the cost of a spare wheel with a tire, a chamber and a riming ribbon.
How organizations write off the cost of replacing automotive tires
Tire utilization, not suitable for recovery, can be carried out by concluding a contract with a specialized organization engaged in tire utilization. According to paragraph 54, accounting and accounting reporting in Russian Federationapproved by the Order of the Ministry of Finance of Russia of July 29, 1998 No. 34N, the material values \u200b\u200bremaining from the write-off of unsuitable and further use of items come at a market value at the date of write-off and the corresponding amounts are credited to financial results at a commercial organization, i.e.
In accounting, waste remaining from write-off material values (Utilsyrigh), refer to the account. 91: Dt sch. 10 "Materials", subaccount 6 "Other Materials" Ktzch. 91 "Other income and expenses" - worn tires are taken to account as a lean.
Accounting for automobile tires in a state institution
Displaying VAT DT 19, CT 60 DVS DISPLAY FOR THE PURCHASE SELLER DT 60, CT 51 VAT to deduct Dt 68, CT 19 is taken into account the price of purchased parts in spending on ordinary activities Dt 20, CT 10, subaccount "spare parts", "spare tires", "New Tires" Example 2. Displaying the replacement of broken automotive tires in accounting by the head of the organization appointed commission from among officials in order to verify the technical condition of the tires.
During its conduct, the inspections recognized the established parts on auto unsuitable for use. According to the results, an act was drawn up on the write-off of materials.
According to him, completely broken parts should be sent to disposal, and instead they are installed new ones. In the accounting card, when conclusing spare parts from use, the time and foundation of dismantling, a single mileage and a disposal direction are noted.
The procedure for accounting for the rules of write-off and the service life of automotive tires
From February 1, 2004 until January 1, 2008, the maintenance and operation of tires by vehicle owners on the territory of the Russian Federation were regulated by the rules of operation of automobile tires AE 001-04, approved by the order of the Ministry of Transport of Russia dated January 21, 2004 No. AK-9-P (hereinafter - Rules ). So, Section 10 of the Rules established the obligation of the organization for monitoring mileage and wear of automotive tires.
When installing tires on a car, the organization followed the card accounting card (clause 43 rules). Car tires have their own run resource, after which they should be replaced.
After reaching the norm of operational run, the worn tires are replaced.
Write off automotive tires
Is it possible not to start a car tire card? Maintaining an accounting form of a card, the application of operational standards of the run - the mandatory components of the driving vehicles used in enterprises. Not to do this is the right only those owners of vehicles that are engaged in the carriage of goods, passengers for personal needs. Question number 5. How is the early write-off of automobile tires due to their corruption and their accounting on accounts? For such actions, there must be a foundation - the conclusion of the expert commission. If the car tires are spoiled and a guilty person is installed, then the price of spare parts is compensated to them. The recoverable amount is considered to be non-dealerization and relates to other income. Disposal in such situations in accounts is not displayed. Just spoiled property is written off from a off-balance sheet account ("Operated tires"). Rate the quality of the article.
Materials ", subaccount 6" Other materials "- the cost of the valued tires is written off; Dt sch. 91 "Other incomes and expenses" Ktch. 68 "Calculations for taxes and fees" - accrued value added tax (VAT). At the same time, according to the author, tires that are subject to write-off followed by retirement may not affect accounting accounts.
Their cost was included in the cost of work, services on commissioning, and accounting for control purposes was organized on the off-balance account. Then, in the case of the sale of tires, accounting will reflect the following records in accounting: Dt sch. 62 "Calculations with buyers and customers" (76 "Calculations with different debtors and creditors ") kt sch. 91 "Other income and expenses" - an income is recognized; Dt sch. 91 "Other incomes and expenses" Ktch. 68 "Calculations for taxes and fees" - accrued VAT; Kt sch. 012 - Wrong tires left off the offline account.
Registration of write-off tired
VAT on the purchased automotive tire; Debit 68 subaccount "Calculations on VAT" Credit 19-540 rubles. - adopted to deduct VAT; Debit 10-7 Credit 10-5-3000 rubles. - transferred to the car service automotive bus for installation; Debit 20 loan 10-7- 3000 rubles. - the cost of the automotive tire is written off; Debit 20 Credit 60- 236 rubles. (278 rubles. - 42 rubles) - written off costs associated with the tire installation; Debit 19 Credit 60- 42 rubles. - Reflects VAT from the cost of services provided by car service. In August, when calculating the income tax, the Alpha Accountant included 3236 rubles on other expenses. (3000 rubles. + 236 rubles.). Situation: How to calculate the income tax to substantiate the replacement of tires in connection with their wear (damage)? In practice, the replacement of worn tires can be recognized as reasonable if the tire fully developed its resource (i.e. the operational rate of the run).
The accounting order of automotive tires depends on whether they are acquired with the vehicle or separately from it.
Victoria Zhmulin, Senior Auditor LLC "Vit-Audit"
The tire is one of the main elements of the driving part of the vehicle. Tires, with the exception of purchased with the main means, are taken into account in the composition of material and industrial stocks. The features of these material values \u200b\u200bdirectly affect the order of their accounting and documentary. Tires are constantly exposed to elevated wear and quite often fail to expand the deadline for their exploitation. In addition, worn tires can be both restored and disposed of, which has different accounting consequences. Tires also have certain seasonal properties that dictate the frequency of their use during the operation of the car.
In accordance with paragraph 10 of the methodological instructions on accounting of fixed assets approved by the Order of the Ministry of Finance of the Russian Federation of 13.10.03 No. 91n, the unit of accounting OS is an inventory facility. The inventory is recognized as an object with all devices and accessories, or a separate constructively separate item intended for performing certain independent functions, or a separate complex of constructive articulated objects, which are a single integer intended to perform certain work.
Since the use of the tire purchased with the car is not possible separately, then the initial cost of the car is included, including the cost of a spare wheel with a tire, a chamber and a ribbon.
That is, tires, including spares acquired with the car, are taken into account in the formulation of the fixed assets and are reflected in the account 08 "Investments in non-current assets". When the cost of the car is fully formed, an accountant is issued
DT01 "Fundamentals" - KT08 "Investments in non-current assets".
Acquisition of tires separately from the car
Automobile transport companies have industry instructions for income and expenses, which is approved by the Order of the Ministry of Transport of Russia of June 24, 2007 No. 153. According to this instruction, the cost of spare parts for the repair of rolling stock and the cost of automotive tires are included in the composition of material expenses (p. 42). In the same article, the costs of restoration of wear and repair of automotive tires are taken into account, but only within the limits approved by the Ministry of Transport, which is fixed in accounting policies Organizations (p. 43). Excessive expenditures on wear restoration and tire repair are included in other expenses (p. 97).
According to the instructions for applying an account plan on subaccount 10-5 "spare parts", the presence and movement of acquired or made for the needs of the main activity of spare parts intended for the production of repairs, replacing worn parts of machinery, equipment, vehicles, and automotive tires in stock and turnover.
According to paragraph 42 of the methodical instructions on the accounting of material and industrial reserves, approved by the Order of the Ministry of Finance of the Russian Federation of December 28, 01 No. 119n, the materials are a type of stock. Materials include raw materials, basic and auxiliary materials, purchased semi-finished products and components, fuel, containers, spare parts, construction and other materials.
Thus, the tires purchased separately from the car must be taken into account in the composition of the materials. At the same time, the price of tire does not affect the order of their accounting.
Documenting
For accounting of tires, intersectoral forms of primary documentation on the accounting of the MPZ are approved, which are approved by the Resolution of the State Statistics Committee of Russia from 30.10.97 No. 71a. Such forms include: a receipt order (form No.m-4), a limit-election card (form No.m-8). An organization for accounting for tires can be in addition to unified forms primary documents independently develop and apply in economic activity Your documentation that meets the requirements of Art. 9 of the accounting law (p. 100 methodological instructions on the accounting of the MPZ). At the same time, the forms of documents developed by the Organization independently need to be consolidated in accounting policies. However, organizations can use the existing experience. For example, the order of the Ministry of Agriculture of Russia dated 05/16/03 No. 750 approved specialized forms of primary accounting documentation for enterprises of the agro-industrial complex, including the accounting card of the tire work (form No. 424-APC), which is conducted from the moment of tires and until their write-off (disposal) . You can also use the car accounting card, which is an application to the order of the Judicial Department under the Armed Forces of the Russian Federation of 30.06.08 No. 104 "On approval of the instructions on the procedure for maintenance, operation, maintenance and repair of service vehicles". In Appendix No. 12 to the previously operating rules of operation of automotive tires AE 001-04, approved by the order of Miktrans Russia of 21.01.04 № SOM-9-P, also contains the form of a tire accounting card.
In the tire accounting card, the technical condition of the tires on the car, including defects, nature and damage size, is indicated. For tires, used when installing on another car, their previous mileage is written. After repairing local damage, tire accounting continues on the same card. Monthly mileage is made in each card every month.
When replacing the tire on the chassis wheels, the driver is obliged to inform the person responsible for accounting the tire work, the replacement date, the factory number of the replaced tire, the speedometer readings at the time of installation. These data are also fixed in cards.
If the tire is removed from operation, the discontinuity date is indicated in the accounting card, the reasons defined by the Commission, the residual height of the tread pattern (most of the depreciation), the place where the repair, restoration or utilization of the tire will be repaired. When the tire direction for the restoration, the deepening of the tread pattern or in the subsidy, the tire accounting card is signed by members of the Commission that produce a tire inspection. In this case, the accounting card is an act of writing off the tire. On tires received after recovery, new card accounting cards are becoming.
When utilizing tires (full wear, malfunctioning damage) In addition to the standard design of the tire accounting card, the act on their write-off (disposal) is drawn up. This document is issued by the Commission appointed by the company's head. In the act for write-off (utilization) indicates the cause of the testing of the tire: an unacceptable residual height of the tread pattern; Destruction not subject to repair (gap, longitudinal rubber, etc.).
Write off the cost of tires to the expenses of the organization
The cost of tires organization has the right to write down in costs when the following circumstances occurs:
At the time of actual disposal due to wear or damage;
At the time of installation on the car;
Evenly as you use.
Depending on the selected method of reflecting the value of tires in the cost of the organization, it is also reflected in accounting for tire utilization. Let us dwell on each way of accounting in more detail.
1. Write off the cost of tires in costs at the time of actual disposal due to wear or damage.
According to the instructions for the application of the account plan: on subaccount 10-5, the presence and movement of acquired car tires in stock and turnover are taken into account. From the foregoing, the need to use the second-order subaccount, for example 10-5-1 "tires in stock, 10-5-2" tires in turning ", follows. Then, when accepting tires from the warehouse, it is issued accounting: Dt10-5-1 - KT10-5-2and when writing off tires from accounting due to unsuitability: Dt20, 23, 25, 26 - CT10-5-2.
However, when using this option, the accounting methodology is violated, and that is why. According to paragraph 6 of PBU 1/2008 "Accounting Policy of the Organization" (Order of the Ministry of Finance of the Russian Federation of October 10, 2007 No. 106n) The accounting policy of the Organization should ensure greater readiness to recognize in accounting expenses and liabilities than possible income and assets, not allowing the creation of hidden reserves (certificate requirement). When writing off tires due to their unsuitability, this requirement is not respected.
In addition, this method of accounting distorts the cost of the services provided, the work carried out, since the cost of tires will be written off in reporting periodIn which their actual operation was minimal.
Thus, this version of tire accounting is not recommended for use. For accountants, still using such a procedure for writing off the cost of tires, consider its reflection on the example.
2. Write off the cost of tires in the cost at the time of their installation on the car.
According to paragraph 93 of the methodological instructions on the accounting of the MPZ as the materials from the warehouses (storage rooms) of the divisions on the plots, in the brigades, on the jobs, they are debited from the accounting accounts of material values \u200b\u200band are credited to the relevant accounting accounts for production (20, 23).
In accordance with paragraph 16 of PBU 10/99, the "organization expenses" costs are recognized in accounting in the presence of the following conditions:
Consumption is made in accordance with a specific contract, the requirement of legislative and regulations, customs of business turnover;
The amount of flow can be determined;
There is confidence that as a result of a specific operation there will be a decrease in the economic benefits of the organization. This confidence is in the case when the organization submitted an asset or there is no uncertainty regarding the transfer of an asset.
In addition, the replacement of tires acquired instead of unsuitable autores, which received in the car, can be considered the repair of the machine, therefore, on the basis of paragraph 27 of PBU 6/01, expenses are recognized in the reporting period in which the repair is completed.
Based on the above, the use of this version of tire accounting can be considered reasonable.
However, regardless of whether the car tires are labeled on the balance sheet or no longer, the accountant will have to track their movement. Indeed, during the operation of the tire, it may be necessary to repair it, and after the bus resource has been developed, the management of the enterprise has to decide on the need to restore the spent rubber or disposal. And in the other case, the tire is transmitted to third parties specializing in the restoration of tires. For this organization, it is necessary to have accurate information about their quantitative and valuation. It is also necessary to remember that during the utilization of tires produced production waste, and the organization should apply the methods of their accounting, enshrined in accounting and tax accounting. At the same time, the amount of waste formed at the enterprise directly affects the size of environmental payments.
In order to control the safety of used tires written off from the balance, we advise you to organize their off-balance accounts on an additionally entered account, for example, on the account 012 "Tires passable". This off-balance account should be included in the work plan of the organization's accounts.
3. Write off the cost of tires evenly as they use.
When choosing this method of reflecting the value of tires, the organization's costs are followed by the principle of compliance and expenditures, enshrined in paragraph 19 of PBU 10/99, there is economic substantiation when applying this accounting option (tires are debited in the period of their actual use).
An option of uniform write-off of tires is also allowed by regulatory acts of accounting. In particular, by virtue of paragraph 94 of the methodological instructions on the accounting of the MPZ, the cost of materials released for production, but relating to future reporting periods, is credited to the account of accounting for future periods. According to paragraph 65, the provisions for accounting and accounting reporting in the Russian Federation, approved. Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n: the costs produced by the organization in the reporting period, but relating to the following reporting periods, are reflected in accounting balance A separate article as the expenses of future periods and are subject to write-off in the manner established by the Organization, during the period to which they relate.
In addition, for accountants of large transport companies, the cost of tire costs at the time of their commissioning can significantly affect the profit indicator.
Thus, the use of this version of accounting for the value of tires and their write-off is the most optimal (see example 2).
Written off tires, the use of which is possible in economic purposes or that are subject to delivery in the form of waste (subject to disposal), come to the organization's warehouse on the basis of an act to write off and invoice on
internal movement of material values \u200b\u200b(p. 129 instructions for accounting of material and industrial stocks). The waste from the write-off waste is estimated at the cost of debiting value based on the price of possible use and are credited at the specified value to the financial results of the organization. According to the account plan, the presence and movement of worn tires and duck rubber are recorded on account 10, subaccount 6 "Other materials" as waste.
In order to calculate the income tax under return waste, the remains of raw materials (materials), semi-finished products, coolants and other types of material resources, formed in the process of manufacturing goods (performance, service, services), partially lost consumer qualities of the source resources (chemical or physical properties) And because of this, used with increased costs (reduced product output) or not used for direct purpose (clause 6 of Art. 254 Tax Code RF).
Automotive tires that are not subject to further use, in tax returns are also return waste, and their assessment on the side is carried out at the price of the implementation (sub. 2 of paragraph 6 of article 254 of the Tax Code of the Russian Federation).
Receipts from the sale of worn automotive tires are recognized by other income, for accounting which account plan 91 is intended, subaccount 1 "Other incomes".
Sales return waste According to 1, paragraph 1 of Art. 146 of the Tax Code of the Russian Federation is recognized as an object of value added tax. The tax base VAT is defined as the cost of such waste, calculated on the basis of the prices defined in accordance with Art. 40 of the Tax Code of the Russian Federation, without the inclusion of VAT (paragraph 1 of article 154).
In order to calculate the income tax, revenues from the implementation of return waste are taken into account in the composition of income from the implementation (Article 249 of the Tax Code of the Russian Federation). The resulting income decreases on the cost of return waste, as well as other expenses related to their implementation (paragraph 1 of Art. 268 of the Tax Code of the Russian Federation).
An example of determining the maintenance mileage rate of automotive tires
Alfa LLC acquired October 1, four Yokohama winter tires for the Ford Mondeo passenger car. To calculate the term useful use Automotive tires Accountant Alpha uses temporary norms approved by the Ministry of Transport of Russia on April 4, 2002 RD 3112199-1085-02.
The average mileage of the Tire of the Ford passenger car is 55 thousand km. The car does not work under conditions in which the coefficients are applied (K1 and K2), so the operational rate of the route of one Yokohama tire is 55 thousand km. After the run of the bus of this distance, its write-off in connection with the wear will be reasonable.
The decision to write off the damaged (not subject to repair) of the tire must adopt commission established in the Organization (clause 125 of the Methodological Recommendations approved by the Order of the Ministry of Finance of Russia of December 28, 2001 No. 119n). This solution should be issued documented. This can be done in the car tire accounting card. This document will confirm the validity of the replacement of tires.
USN
If the organization is Platitis single tax from income, then tire replacement will not affect her tax obligations (paragraph 1 of Art. 346.14 of the Tax Code of the Russian Federation).
If the organization pays the difference tax between income and expenses, then when replacing tires, turn on the costs:
To repair fixed assets (when replacing worn (damaged and not subject to recovery) tires) (sub. 3 p. 1 of article 346.16 of the Tax Code of the Russian Federation);
The cost of tires will be sprinkled in costs if two conditions are met:
The tire replacement was actually carried out (i.e., an act was signed in form No. OS-3 or an act of a seasonal replacement of tires - when replacing its own forces; act of acceptance and transfer of work performed - when replacing the tires contractor) (paragraph 2 of Art. 346.16, . 1 Art. 252 Tax Code of the Russian Federation);
Spare parts will be paid (paragraph 2 of Art. 346.17 of the Tax Code of the Russian Federation).
If the replacement of the tire holds a contractor, its services should also be paid. Such explanations are given in the WFNS of Russia in Moscow of March 31, 2006 No. 18-11 / 3/25186.
ENVD
The object of taxation of the ENVD is the imputed income (Art. 346.29 of the Tax Code of the Russian Federation). Therefore, the replacement of spare parts in the car does not affect the tax liabilities of the organization.
Outdoor and UHNVD
If the car is simultaneously used in the organization of the organization, taxable ENVD, and activities on the general tax system, the cost of tires acquired for replacement must be distributed (clause 9 of Article 274 of the Tax Code of the Russian Federation). This is due to the fact that when calculating the income tax, expenses relating to AVD activities cannot be considered. The cost of tires for the car used in only one form of activity is not necessary to distribute.
The amount of VAT allocated in the invoice for the purchase of tires should also be distributed. VAT distribute proportion to the share of operations taxable. The share of operations taxable by VAT, determined on the basis of the value of shipped goods (works, services, property rights), taxable VAT, in the total shipment of the tax period.
Such an order is provided for in paragraph 4 of Article 170 of the Tax Code of the Russian Federation.
The amount of VAT, which cannot be taken to deduct, add to the share of expenses on the activities of the organization, taxable UTII (sub. 3 of paragraph 2 of Art. 170 of the Tax Code of the Russian Federation).
An example of the distribution of the cost of automotive tires purchased to replace on the service car. The organization applies general System Taxation and pays UTII
LLC "Trading Firm Hermes" sells goods wholesale and retail. On wholesale operations, the Organization applies the general taxation system (the accrual method). Retail is transferred to UTII. The income tax "Hermes" charges monthly. In the organization's accounting policy, it is said that general expenses are distributed in proportion to income for each month of the reporting (tax) period.
The amount of income received by "Hermes" from various activities in June is:
- in wholesale trade (excluding VAT) - 1,800,000 rubles;
- by retail - 650,000 rubles.
Operations released from VAT, the organization has not carried out.
In June, the organization acquired a car tire for replacement on a service car used for the needs of the control apparatus. The cost of the tire was 5400 rubles. (including VAT - 824 rubles.).
To distribute costs and VAT between two activities, the Hermes accountant compared the income of the wholesale trade with a total amount of income.
Share of income from wholesale trade in total amount Jun revenues is:
1 800 000 rub. : (1 800 000 rub. + 650 000 rub.) \u003d 0.735.
The share of expenses for the purchase of tires, which are taken into account when calculating income tax for June, is equal to:
(5400 rub. - 824 rubles.) × 0,735 \u003d 3363 rub.
The amount of VAT, which can be taken to deduct, the "Hermes" accountant determined according to the results of the second quarter.
We purchased tires for a service car. How to reflect this in accounting and when calculating the tax authority? What documents do you need? The company applies the general tax system.
If the organization acquires tires separately from the car, then regardless of the cost and useful life, they are included in the MPZ and are taken into account as spare parts:
Debit 10-5 credit 60
- Car tires are credited (based on shipping documents from the supplier).
When replacing worn (damaged) tires, wiring is made:
- Written the cost of tires (spare parts for car repair).
When replacing the tires to make a card on form No. OS-3 is not necessary. If the organization is replaced by its own forces, it is possible to make an act of a seasonal replacement of tires in arbitrary form. If the seasonal replacement of tires conducts a contractor, a replacement document, a certificate of acceptance of work performed.
If the replacement of the tire occurs when repairing a car, the write-off of the tire is drawn up with an act of replacing spare parts in a car in an arbitrary form.
The rationale for this position is given below in the materials of the Glavbuch system.
Replacing automotive tires occurs in two cases:
- with full wear (or when damaged, which cannot be repaired);
Situation: What category of property in accounting includes automobile tires - to fixed assets or MPZ
- separately from the car.
Tires that are included in the car's kit are not an independent inventory (clause 10 by the Order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n). Their cost is already included in the initial cost of the car, so it cannot be considered separately (account 10).
If the organization acquires tires separately from the car, then regardless of the cost and useful life, they should be included in the MPZ and take into account both spare parts. This is explained as follows.
First, automotive tires are not labor means designed to produce products, performing work, provision of services. Namely, this characteristic allows you to qualify anything or other property as the main means (clause 46 of the Regulations on accounting and accounting reporting).
Secondly, tire replacement is always associated with maintaining the main means (car) in working condition or with its repair (recovery). The cost of restoring the fixed assets (i.e., the cost of tires) is written off in the reporting period to which they relate (clause 27 PBU 6/01). And this means that the tires acquired separately from the car are also not an independent inventory object, the cost of which should be written off through depreciation (paragraph 17 of PBU 6/01).
Situation: what documents need to be issued when carrying out automotive tires and transmit them to operation. Tires purchased separately from the car
Car tires are included in the MPZ (account 10-5 instructions for account plan). Therefore, the rules for registration of operations related to their entry and commissioning are similar general order Registration of incoming and writable materials. Since the moment of writing off the cost of automotive tire coincides with the moment of their complete wear, the organization should ensure their safety and control over the use.
Accounting: Tire Acquisition
Receipt of tires purchased separately from the car, reflect the wiring:
Debit 10-5 credit 60
- Car tires are credited (based on shipping documents from the supplier).
Accounting: Replacing worn tires
If the organization replaces worn (with an expired service life) or damaged tires, thereby it restores part of the initial technical characteristics of the car. Such a replacement should be considered as the current repair of fixed assets. This follows from the provisions of paragraph 26 of PBU 6/01.
In accounting costs for repairs, reflect in the reporting period to which they relate. The cost of repairing the car is included in the cost of ordinary species activities (p. 27 PBU 6/01, sub., PBU 10/99). Therefore, the cost of tires will be sprinkled at the time of their vacation from the warehouse (when drawing up documents on the vacation of the tires) (p. 93 of the methodical instructions approved).
When replacing worn (damaged) tires, make the wiring:
Debit 20 (23, 25, 26, 44 ...) Credit 10-5
- Written the cost of tires.
Seasonal replacement of tires
With a seasonal replacement of tires, the technical characteristics of the car are not restored. This is due to the fact that the seasonal tire replacement is prerequisite To maintain the operational properties of the car. In accounting, such works are qualified as operations associated with the content of the object of fixed assets (clause 66 of the methodical instructions approved).
When leaveing \u200b\u200bseasonal tires, their cost is discharged at a time (clause 93 of the methodological instructions approved by the Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n):
Debit 20 (23, 25, 26, 44 ...) Credit 10-5
- Installed on the car tires for the summer (winter) season (based on the requirement requirement in form No. M-11, an act on a seasonal replacement of tires or an act of acceptance of the work performed).
To control the safety of seasonal tires, which are temporarily not operated, can be taken into account by the balance. For example, on account 012 "Temporarily not used automotive tires for the summer (winter) season." Tires can be credited in the conditional assessment (for example, at a price of 1 rub. / PC. - Then the cost of tires will correspond to their number). When the dismantled seasonal tires arrive at the warehouse, make wiring:
Debit 012 "Temporarily not used automotive tires for the summer (winter) season"
- Reflects the arrival of summer (winter) tires after seasonal replacement (based on an act of a seasonal replacement of tires).
Situation: what document to confirm the fact of seasonal replacement of automotive tires
The legislative issue is not settled.
Seasonal tire replacement is not a repair, but an operation associated with maintaining the technical characteristics of the car due to the change in operating conditions (clause 66 of the methodological instructions approved by the Order of the Ministry of Finance of Russia of October 30, 2003 No. 91n). Therefore, during a seasonal replacement of tires, it is not necessary to make a card on form No. OS-3. If the organization is replaced by its own forces, it is possible to make an act of a seasonal replacement of tires in arbitrary form. If the seasonal replacement of tires holds a contractor, a document confirming the replacement may be an act of acceptance of the work performed.
Tax account
Situation: what category of property in tax accounting includes automobile tires. The organization applies the general tax system
The answer to this question depends on how tires come to the organization:
- together with the car (tires installed on the running and spare wheels);
- separately from the car.
In tax accounting, the tires acquired with the car are recorded by analogy with accounting, that is, they are included in the initial cost of the car (paragraph 1 of Art. 257 of the Tax Code of the Russian Federation).
If the organization acquires tires separately from the car, then independently of the cost and usefulness of use in the composition of the amortized property, they are not included. This is explained as follows.
First, automotive tires are not labor means designed to produce products, performing work, provision of services. Namely, this characteristic allows you to qualify anything or other property as the mainstream and include it in the composition of the amortized property (paragraph 1 of Art. 257 of the Tax Code of the Russian Federation).
Secondly, automotive tires are not named as a separate position in the All-Russian Classifier of fixed assets, nor in its established classification of fixed assets approved by the Decree of the Government of the Russian Federation of January 1, 2002 No. 1. However, determining the useful life of amortized property in accordance with these documents (paragraph 1 of Art. 258 of the Tax Code of the Russian Federation).
Thus, the tires purchased separately from the car (both for replacing worn and damaged tires and for seasonal replacements) cannot be attributed to the objects of fixed assets. The cost of their acquisition should be qualified as the cost of maintenance and operation, repair and maintenance of fixed assets and other property (sub. 2, 1 Art. 253 of the Tax Code of the Russian Federation).
Open: seasonal replacement
With a seasonal replacement, the tire cost refers to the costs of the service transport and is included in other expenses (paragraph 11 of Art. 264 of the Tax Code of the Russian Federation). At the same time, if the service transport serves the facilities of serving industries and farms, the cost of tires relates to expenses related to the activities of serving industries and farms (Art. 275.1 of the Tax Code of the Russian Federation).
Outside: Replacing worn tires
When replacing worn (damaged and not subject to restoration) tires, their cost refers to the cost of repairs and is included in other expenses (
Instruction
The total cost of the acquired car includes the cost of tires. Accounting that are on, produce by type (chambers, tires, rims), varieties, sizes and technical condition (new, requiring repair, used, duck).
To streamline accounting, keep the accounting cards in which you fix the car number of the auto strokes, its size, manufacturer, brand and state number of the car, the date of installation or dismantling, mileage, the reason for the exit, and also specify the ruble rate from the moment of purchase to complete wear .
According to such cards, lead the history of the auto stroke from the moment of commissioning before it is written off. Tires that are removed from the car in or repairing, come to the warehouse on the invoice with the corresponding account on the card. Calling is made material- according to the trade invoice in the form of TNT-1 or by the trade invoice of TN-2. It discharges the supplier in the manner prescribed by the Decree of the Ministry of Finance.
Owning the auto stakes from the warehouse on demand, as well as taking into account the control function on the card, where notes that it is issued instead of removed and spent in a warehouse.
If the tire is sent, make sure that the commission's accounting card signed the Commission, the chief engineer or the leader. This card will be an act of writing off the car.
On the tires that came after recovery, make new accounts cards. A vacation of auto strokes that are required to replace unsuitable, make a replacement on the act-requirement, only subject to the delivery of tires to the warehouse.
Sources:
- write off automotive tires
If your car is more than 10 years old and you are thinking about purchasing a new one, then there are two ways out - either sell it to a new owner, or pass the car in the pit. The control procedure does not occupy a large amount of time. In addition, the state offers a monetary bonus for the delivery of the car in the pit for the purchase of a new Russian car.
Instruction
The owner needs to come to the district department of the traffic police, and to have the following registration documents:
Registration certificate or technical
Write a statement addressed to the head of the traffic police. Head of the traffic police, in the presence of and documents, may decide to write off without. Even precarious inspectors have the right to inspect and issue an act to write-off. At the same time, the regional writes report, where confirms that the nodes and the unit correspond to and is ready to write off.
Wrapped in the subsidy car recording is not subject to account. For the management of a vehicle not registered in the prescribed manner and has not passed a state technical inspection, you face a penalty for an administrative offense.
Sources:
- wrapped off cars
Currently, car tires of various manufacturers appeared on sale. Financial difficulties of many motorists caused the emergence of inexpensive Chinese production tires. The choice of tires is greatly complicated by a large variety of model rows. To properly choose the tires for your car, it is enough to know the size of the tires recommended by the manufacturer, the weight of the car and the conditions for its operation.
You will need
- Data on the weight of the car and the size of the tires.
Instruction
Buy tires of the correct size recommended by the manufacturer. Size on the side of the tire and looks like this: 185/65R14 82Q. The first digit is the width of the tire in millimeters, the second is the height as a percentage of the width, R14 - indicates the application only for disks with a 14-inch mounting diameter, 82Q is a load and high-speed coefficient. Their values \u200b\u200bcan be found in the store where they sell tires.
Do not try to acquire tires wider than recommended by the manufacturer. This will reduce the pressure on the road and worsen the clutch with the road. Partially it can be compensated by the use of a softer rubber model.
Pay attention to the clutch coefficient and compliance with this feature to your goals. The required clutch coefficient depends on the weight of the machine. The clutch coefficient is always indicated by the number in the title, for example, Bridgestone "DMZ-3". The figure 3 denotes that this is the milder tires in this model range and has a maximum clutch coefficient. They are ideal for heavy machines with small wheels, such as Mitsubishi "Delica and similar. There are tires and for diametrically opposite purposes, for example, Nokian "HakkaPelliita-5". Such tires are ideal for a light machine with large wheels, such as Suzuki "Escudo" or Toyota "RAV-4" or similar.
Pay attention to the load coefficient (it is encrypted in the row of the tire size). The load coefficient primarily depends on and applied by the manufacturer of materials. From the load coefficient, the softness of the tread does not depend.
To choose a good rubber, make it a test for slightening. Put the tip of the index finger on the working surface of the tire, slightly press your finger to the protector and with a little effort, try to make the finger slide along the picture. If the finger is easy sliding, without noticeable resistance, then such wheels will be bad to keep the car in ice, especially in thaw.
Pay attention to the structure of the side walls of the tire. Uniform rigid side walls will make driving on ice tubercles very tough, it will probably be difficult to control, but these wheels will have a reduced rolling resistance. It is better to buy tires with a mixed structure, where closer to the disk the lateral side is rigid, and closer to the protector soft.
Tires are unidirectional and universal. The difference is that universal can be put on any side, and unidirectional tires can be put only on one side of the car, right or left. It will be installed this wheel on the right or left side, set when installing the tire on the disk. Practice shows that the use of unidirectional tires improves the grip of the machine with an expensive at high speed.
Video on the topic
Very often in front of motorists a question arises: how to get rid of an old unnecessary car? There may be a lot of reasons for anything: takes place in the garage; The car served his own, no longer rides, and the tax for him had to pay. The government even initiated the program for the disposal of old cars, when the owners were given a certificate of 50 thousand rubles in return for the old car to buy a new car. But, unfortunately, not all car owners were able to take advantage of this program.
Instruction
The car can be soldered by, but first remove it from accounting in the MREO traffic police. This procedure is not the most pleasant. Huge queues, not very polite employees. So what is needed for this? First, come to the MREO traffic police at the place of registration of the vehicle. With you, you need to have the following documents: a passport of a citizen of the Russian Federation, statement (in place), certificate of registration of a car, a technical passport of a technical means (TCP). You must pass license plates.
Some units work with electronic appeals, so in order to save your own time, first call and specify whether it is possible to apply for utilization over the Internet. Of course, it will have to go, but only once and in a strictly agreed time: access numbers and show the car. In the same case, if the car is not on the go, the traffic police officer can be invited to inspect the parking lot of the car. This is necessary to negotiate in advance.
In MREO, you need to take applications and enter the necessary data there. In the "Please" section, you need to write: "Remove the technical means in connection with the disposal." Then, addresses explanatory to the head of the MREO head, where you need to specify that the car, numbers and documents are attached (if any), if there is no, then you need to specify that the numbers and documents are lost.
Now take all these documents to the window for receiving documents. After passing the documents, you will tell you whether to wait for a document about the perfect operation or you can come later.
Everything, the car is removed from the records, and the data on the removal of accounting should be received by inspection for recalculation transport tax.
Sources:
- how to dispose of a car without a document
If an enterprise is faced with the need to repair equipment, vehicles or other equipment on its own, then obligatory It is necessary to record the spare parts used. This requires subaccount 10.5 " Spare parts ".
You will need
- - subaccount 10.5 "Spare parts".
Instruction
Form the commission at the enterprise headed by the Chief Accountant, which will be engaged in conducting primary documentation on fixed assets and materials. To do this, it is necessary to publish the appropriate order, appointing responsible persons. Develop a repair work plan and defective statements, according to which spare parts will be used for various needs.
Proceed the receipt of spare parts to the enterprise warehouse. For this, the material and responsible person is drawn up a fee of the established form M-4, which indicates the actual number of values \u200b\u200band is assigned a nomenclature number for them. If the spare parts came from the supplier, then in accounting, this operation is reflected on credit account 60 "Calculations with suppliers" and the debit of account 10.5. When buying spare parts for cash with an accountable person, a debt on account 10.5 and a credit for 71 "settlements with accountable persons" opens. If the company independently produces these materials, then in correspondence with the score of 10.5 there will be an account 20 "Basic production".
Early history of the company
Bridgestone has established Shodjiro Ishibashi in 1931. The company's name itself is a literal translation into English of the founder's name. The surname is literally translated into Russian - "Stone Bridge".
The first tire production plant was built in 1934 in the Japanese city of Kurum. In the thirties of the last century, in addition to tires, the company also produced sports goods, hoses, belts, insulating materialswho brought her the main part of the profits.
During World War II, the firm was forced to maintain the needs of the army. During one of the bombing, the company's headquarters was destroyed. Lost documentation. But the plants in Kurum and Yokohama survived, which gave the opportunity after the war to establish the production of products.
In the fifties, the company developed a rapid pace. The company published on top of the production of tires in Japan. Annual sales revenue reached ten billion yen.
Expansion to the International Market
Sixties became over the beginning of the expansion of Bridgestone on international market. In 1965, the first foreign plant was opened in Singapore. Soon, the tires began to be launched at a new plant in Thailand. The commercial representation of the company in North America was opened.
Expansion continued in the seventies. Bridgestone built plants in Indonesia and Iran. The company also acquired from local manufacturers of bus manufacturing in Taiwan and in Australia.
In the eighties, Bridgestone continued the strategy of foreign expansion in order to: become one of the three largest manufacturers of rubber products in the world. As part of this strategy, the company acquired the factory in Tennessee from Firestone. He became the first production platform of Bridgestone in North America.
Well, and 1988, "Firestone", the second, at that time, the bus company on the American continent, was redeemed. Thus, Bridgestone has become a global corporation. Its production facilities were added by several dozen plants in North, Central and South America. In the same 1988, the company began operations in Europe.
In the nineties, the Corporation continued to expand his business globally. New production facilities were created in Thailand, India, Poland, China and the United States of America.
Sources:
- Bridgtone Corporate.
- A Global Dream