Contract for the manufacture of products from the customer's components. The use of customer-supplied raw materials for the production of finished products: accounting, consumption rates, write-off Reflection of services for the processing of materials
ACCOUNTING WITH THE PROCESSOR
First of all, it should be noted that if a processing organization, along with the processing of customer-supplied raw materials, produces products from its own raw materials and sells them, it must organize separate accounting. This requirement arises from the fundamentally different reflection in the accounting of operations for the production of products from our own and from tolling raw materials.The processing organization does not acquire ownership rights to the raw materials transferred to it by the customer, therefore it is erroneous to accept the received raw materials on account 10 "Materials" for accounting.
The chart of accounts of accounting, approved by the Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n "On approval of the chart of accounts of accounting for financial and economic activities of organizations and instructions for its application", for accounting for raw materials and materials transferred for processing on a tolling basis, provides off-balance sheet account 003 "Materials accepted for processing". To account for materials in the warehouse and materials transferred to production, subaccounts are opened:
003-1 "Materials in stock";
003-2 "Materials in production". Accounting is carried out in quantitative and value terms at prices stipulated in the contract for the transfer of raw materials. In addition, analytical accounting should be organized for customers, types of raw materials and materials, at their location.
The basis for the acceptance of raw materials supplied by the customer is the invoice received from the customer in the form No. M-15, approved by the Resolution of the State Statistics Committee of the Russian Federation dated October 30, 1997 No. 71a "On approval of unified forms of primary accounting documentation for accounting for labor and its payment, fixed assets and intangible assets, materials, low-value and wearing out items, works in capital construction "(hereinafter Resolution No. 71а).
Note!
At present, a unified form for the receipt of customer-supplied raw materials has not been approved, therefore, an entry must be made in the invoice, in the column "basis" on give-and-take terms under contract No. ___ ".
Upon receipt of raw materials supplied by the customer, an entry slip is issued in the M-4 form, approved by Resolution 71a. Let us remind you that the documents must necessarily indicate that the raw materials were received by the organization on a give-and-take basis.
After the completion of the work, the finished products are handed over to the customer according to the acceptance certificate and the invoice. In addition, the processor must provide a report on the use of raw materials. The surplus of raw materials is returned to the customer, if the contract does not provide for partial payment for work with raw materials.
It should be noted that both raw materials received for processing and finished products are recorded on account 003 "Materials accepted for processing" until the finished product is handed over to the customer.
The costs of the processor, which he incurs in the process of processing, are recorded in the accounts for accounting for production costs. This includes the cost of the processor's own materials, wages, UST, depreciation of fixed assets, general and general production costs.
An organization that accepts raw materials and materials for processing should keep records as follows:
Correspondence of invoices | Contents of operation | |
Debit | Credit | |
003 | Reflected the cost of materials accepted for processing; | |
20 | 10,23,25,26,70,69.. | Reflected the costs of processing raw materials and materials; |
90-2 | 20 | The costs for the production of the finished product transferred to the customer were written off; |
62 | 90-1 | Reflected revenue from processing work (excluding the cost of materials received on a tolling basis); |
90-3 | 68-2 | Reflected VAT arrears from revenue |
90-9 | 99 | The financial result has been determined; |
99 | 68-4 | Income tax is reflected; |
51 | 62 | Reflected the repayment of accounts receivable for the work performed related to the processing of the material. |
003 | Written off the cost of raw materials and materials accepted for processing |
Example 1.Thus, the processor keeps records of transactions related to the give-and-take materials themselves on off-balance sheet account 003 "Materials accepted for processing" without using double entry.The construction organization-processor received from the customer organization tolling construction materials in the amount of 100,000 rubles and uses them for the manufacture of products. The cost of the work agreed upon between the parties is 35,400 rubles (including VAT 18% - 5,400 rubles). Acceptance of materials is drawn up by a receipt order (form No. M-4) with a note that the materials were received by the organization on a give-and-take basis.
The following records are made in the accounting of the processing organization:
Correspondence of invoices Amount, rubles Contents of operation Debit Credit 003 100 000 Reflected the cost of materials received from the customer 20 70-69 20 000 Reflected the costs of processing building materials 62 90-1 35 400 Reflected the cost of work on the processing of building materials agreed by the parties (including the amount of VAT) 90-2 68-2 5 400 Reflected VAT on the cost of work performed 90-2 20 20 000 The write-off for the implementation of the actual costs associated with the performance of work to the customer is reflected 51 62 35 400 Reflected the actual payment by the customer for the cost of the work performed 003 100 000 Reflected the write-off of the cost of customer-supplied materials when transferring the finished product to the customer End of the example.
Analytical accounting of raw materials and materials on this account is carried out in the context of customers, by types of values and in the assessment provided for in contracts (clause 156 of Methodological Instructions No. 119n).
If waste is generated in the process of processing, then the contract may provide that the waste is returned to the supplier, or remains with the processor.
If the waste, according to the agreement, remains with the processor, then an entry is made on the credit of account 003 "Materials accepted for processing" for the amount of the cost of raw materials used in processing with simultaneous acceptance for accounting on account 10 "Materials". Then the amount of waste identified in the release report, at market prices, is reflected by the entry:
Correspondence of invoices | Contents of operation | |
Debit | Credit | |
10-6 | 98-2 | Reflected waste (at market prices). |
ACCOUNTING WITH DAVALTS
In the event that an organization transfers raw materials or materials for processing to a third party and then sells finished products, its activity is considered production.
The organization transferring raw materials for processing retains ownership of it, therefore, such raw materials are subject to accounting on account 10 "Materials", subaccount 10-7 "Materials transferred to the outside for processing".
When transferring raw materials to the processor, an invoice is drawn up. Since this operation is not a realization, it is not subject to VAT taxation. Therefore, when transferring raw materials, an invoice is not issued.
There are several options for accounting for the transfer of raw materials and obtaining the results of the work performed, depending on the nature of processing.
A) Completion of materials.
In this case, the customer transfers the materials to the processor for the purpose of finalizing them, bringing them to a state in which they can be used in the manufacture of products. The processor does not manufacture products, he returns the refined materials to the supplier, and the supplier directly uses these materials for the production of his products.
In this case, the materials after revision are taken into account at account 10 "Materials", and the cost of the work performed by the processor is attributed to the increase in their cost.
Example 2.B) Transfer of raw materials to obtain finished products.The furniture factory purchased round timber in the amount of 360,000 rubles (including 18% VAT of 54,915 rubles). In connection with the breakdown of equipment, the factory entered into an agreement with ZAO X, according to which ZAO X carried out the manufacture of boards that were returned to the factory and used for the manufacture of furniture. The cost of the work is 120,000 rubles (including VAT 18,305 rubles).
Correspondence of invoices Amount, rubles Contents of operation Debit Credit 60 51 360 000 The payment was made to the supplier for the forest 10-1 60 305 085 Forest is taken into account 19 60 54 915 Allocated VAT on materials accepted for accounting 68 19 54 915 VAT accepted for deduction 10-7 10-1 305 085 The forest was transferred for revision 10-1 10-7 305 085 Lumber received from the processor 10-1 60 101 695 The cost of work on rework is included in the cost of sawn timber 19 60 18 305 Allocated VAT on the cost of work performed 60 51 120 000 The processor has been paid 19 18 305 VAT on revision accepted for deduction Thus, the formed cost of sawn timber, according to which they will be written off for production, is 406,780 rubles (305,085 + 101,695).
End of the example.
In this case, the supplier transfers the raw materials to the processor and receives the finished product from him, which he sells in the future. The cost of raw materials is written off to the accounts for accounting for production costs at the time of receipt of the finished product from the processor. The cost of processing work is also charged to the accounts for accounting for production costs and is involved in the formation of the cost of production.
Example 3.C) Transfer of finished products for processing and receipt of other products.Igrek LLC purchased the fabric in the amount of 480,000 rubles (including VAT of 73,220 rubles) and handed it over to Omega CJSC for sewing coats. The sewn coats were handed over to OOO "Igrek". The cost of the work of JSC "Omega" is 240,000 rubles (including VAT of 36,610 rubles).
Correspondence of invoices Amount, rubles Contents of operation Debit Credit 10-1 60 406 780 Cloth taken into account 19 60 73 220 Highlighted VAT on fabric accepted for accounting 60 51 480 000 The supplier has been paid for the fabric 68 19 73 220 VAT accepted for deduction 10-7 10-1 406 780 The fabric was transferred for processing 20 10-7 406 780 The cost of the fabric was written off (according to the processor's report) 20 60 203 390 The costs of payment for processing work have been written off 19 60 36 610 Highlighted VAT 60 51 240 000 Paid for the performed work on processing 68 19 36 610 VAT accepted for deduction 43 20 610 170 Finished products accepted for accounting (406 780 + 203 390) As you can see, in this example, the cost of finished products consists of the cost of materials and work on processing raw materials. To simplify calculations, in this example, it was assumed that the organization had no other costs associated with the production of this product. In practice, the prime cost may include transportation, travel expenses, payment for intermediary services, the share of general production and general business expenses attributable to manufactured products.
End of the example.
This option assumes that not raw materials and materials are transferred for processing, but inventories, which are an independent type of finished product, which is accounted for by the customer organization on account 43 "Finished Products". In the course of processing, products of a different kind are obtained, which are returned to the customer. This scheme can be applied, in particular, in oil refining. Oil is a finished product for oil producing organizations, its cost is formed on account 43 "Finished products" (subaccount 43-1 "Cost of finished products"), taking into account all costs associated with its production. These products are transferred to the oil refining organization for further processing (processing). To reflect this operation, a subaccount is opened to account 43 "Finished goods" (for example, 43-2 "Finished goods transferred for processing"). Various types of finished products obtained as a result of processing are returned to the customer and are recorded on account 43 "Finished products". To account for them, it is also advisable to open a separate subaccount (for example, 43-3 "Finished products after processing"), as well as organize analytical accounting by type of product.
Example 4.The organization transfers on a tolling basis the crude oil to the refinery organization for processing. The prime cost of the transferred oil was RUR 1,000,000. The cost of the processing work of the processor amounted to 480,000 rubles (including VAT of 73,220 rubles) as a result of processing two types of products were obtained. The share of oil attributable to them is:
product number 1 - 30%;
product number 2 - 70%.
Other expenses of the organization related to the production of products and to be included in the prime cost amounted to 200,000 rubles.In the accounting of the organization, sub-accounts are used:
43-1 "Cost of finished goods";
43-2 "Finished products transferred for processing";
43-3 "Finished products after processing".
Correspondence of invoices Amount, rubles Contents of operation Debit Credit 43-2 43-1 1 000 000 Oil transferred for processing 43-3 43-2 300 000 Accepted for accounting finished products after processing - product number 1 (1,000,000 x 30%) 43-3 43-2 700 000 Accepted for accounting finished products after processing - product number 2 (1,000,000 x 70%) 60 51 480 000 Paid for processing work 20 60 406 780 Refining costs included 19 60 73 220 Highlighted VAT 68 19 73 220 VAT accepted for deduction 43-3 20 122 034 The cost of processing is included in the cost of production - product No. 1 43-3 20 284 746 The cost of processing is included in the cost of production - product No. 2 43-3 20 60 000 Part of other expenses is included in the cost of production - product No. 1 43-3 20 140 000 Part of other expenses is included in the cost of production - product No. 2 Thus, the cost of the products obtained as a result of processing was:
Product No. 1: 300,000 + 122,034 + 60,000 = 482,034 rubles;
Product No. 2: 700,000 + 284,746 + 140,000 = 1,124,746 rubles.
In this example, the calculation of excise taxes on refining of petroleum products was not considered. In more detail about the peculiarities of their calculus, see Section 3 of this book.End of the example.
The peculiarities of transactions on tolling raw materials are that the owner of the materials (the teller) transfers it to another organization (processor) that has the necessary equipment and technologies to make products from the provided raw materials. The supplier pays for processing services. The processor does not transfer ownership of the raw materials supplied by the customer.
The account of raw materials supplied by the customer is kept on and is not included in the balance sheet of the enterprise.
The topic of tolling material can be divided into two blocks - accounting with the tolling agent and the processor.
Materials or raw materials received from the customer are not paid by the processor and are accounted for at the cost specified in the contract (100 thousand rubles), according to the debit of off-balance sheet account 003. VAT on customer-supplied raw materials is not charged and does not increase its cost.
Transfer of subcontracting materials to production
Subcontracting materials are transferred to production at the same contractual cost.
Postings:
Transactions for the release of finished goods from subcontracting materials
Finished goods made from tolling materials are accounted for at the cost of tolling raw materials actually consumed for the production of goods, taking into account consumption rates and technological losses.
For the production of finished products, tolling raw materials were consumed for 90 thousand rubles. The release of products from customer-supplied raw materials will be accounted for at the contractual value on debit.
Wiring:
Reflection of material recycling services
The costs of the processor (his materials, depreciation, wages, shop expenses, etc.) are recorded on the debit of the 20th account and the credit of the corresponding accounts. They are subject to VAT. The consumed tolling raw materials are not included in this amount.
Postings:
Reflection of the return of unused materials
Along with the delivery of finished products from customer-supplied materials, the customer is returned his unused raw materials (unless otherwise provided in the contract) at the contractual cost.
Postings:
Accounting for customer-supplied raw materials in 1C 8.3 and posting
It is possible to take into account customer-supplied material in the 1C 8.3 program using the following documents:
Receipt of goods and services- reflects. Be careful - the type of operation must be set to "Materials for processing":
In this case, it will be on off-balance sheet accounts:
Requirement-waybill- a special document for transferring someone else's raw materials for processing. Raw materials must be filled in on the "Customer Materials" tab:
Implementation of processing services- using this document in 1C, you can reflect the processing of customer-supplied raw materials into finished products:
Tolling raw materials (which were received by us earlier) are reflected on the tab “Customer's materials”, and in “Products” - the received finished product.
In the postings, the program will write off raw materials from off-balance sheet accounts and increase the counterparty's debt (or offset the advance):
Return of the leftover raw materials supplied by the customer can be issued with a document with the operation type "From processing":
Tolling operations- these are operations for processing (finalizing, processing) (raw materials, materials, finished products), in which the supplier or customer transfers their own inventories to the processor (contractor) to carry out certain work on them. Then he receives results from him after some time - finished products or modified materials.
Distinctive features of the supplier and the processor are shown in the table.
Table. The main differences between the supplier and the processor
Provider (customer) |
Processor (contractor) |
Has materials (raw materials) or free |
Has the necessary |
Specificity of the contract for the processing of tolling refineries
When carrying out the operations in question, the parties enter into a processing agreement. There is no direct mention of such an agreement in the Civil Code. When concluding it, one must be guided by the provisions of Ch. 37 "In a row" of the Civil Code of the Russian Federation. So, the contractor (processor) is obliged to perform a certain work on the instructions of the customer (customer) and hand over its result to the customer, who undertakes to accept the result of the work and pay for it (Article 702 of the Civil Code of the Russian Federation). Ownership of the result of the work belongs to the owner of the raw material, that is, to the customer (Article 703 of the Civil Code of the Russian Federation).
Note. When carrying out tolling operations, the parties conclude an agreement for the processing of tolling raw materials. The Civil Code of the Russian Federation does not directly mention such an agreement. Therefore, when concluding it, one must be guided by the provisions of the Civil Code of the Russian Federation on the work contract.
The risk of accidental death or accidental damage to materials transferred for processing is borne by the giver (clause 1 of Art. 705 of the Civil Code of the Russian Federation), and the risk of accidental death or accidental damage to already manufactured products is borne by the processor. When concluding a contract, the parties can agree on special rules for the distribution of risks or refer to the application of generally established principles. At the same time, the processor is responsible for the safety of the materials provided by the customer, which are transferred for processing (Article 714 of the Civil Code of the Russian Federation).
Note. When concluding a tolling transaction, the parties may agree on special rules for the distribution of risks or refer to the application of generally established principles. At the same time, the processor is responsible for the safety of the provision by the customer of materials that are transferred for processing.
When carrying out tolling operations, products (goods) are made from the materials of the customer (tolling agent). The supply of separate auxiliary materials, as well as equipment, tools, etc. - for the contractor (processor).
In the contract (in the appendix to the contract, estimate), such a division of duties must be clearly stated, otherwise, during the audit, the tax authorities may question the validity and economic feasibility of the costs of one or the other party to the contract.
The price in the work contract includes compensation for the costs of the contractor and the remuneration due to him (clause 2 of article 709 of the Civil Code of the Russian Federation). Therefore, the issue of compensation for the contractor's expenses in excess of the contract price should be approached with caution: it is better to draw up additional agreements on price changes. The price of the work can also be determined by making an estimate.
The contractor is obliged to use the material provided by the customer economically and prudently, after the end of the work, submit to the customer a report on the consumption of the material, and also return its remainder or, with the consent of the customer, reduce the cost of the work, taking into account the cost of the unused material remaining with the contractor (clause 1 of article 713 of the Civil Code of the Russian Federation) ...
Consequently, the absence of a report on the consumption of materials supplied and operations for the return of unused balances is one of the grounds for claims from the tax authorities. In addition, if the contractor does not return the surplus of raw materials supplied by the contractor, they will be property received free of charge, from the market value of which income tax will have to be paid (clause 8 of article 250 of the Tax Code of the Russian Federation).
Ownership of materials and raw materials provided by the customer in accordance with the contract does not pass to the processor. The cost of customer-supplied raw materials (materials) is not part of the processing price and is not considered an expense by the processor. Moreover, by transferring materials and raw materials for processing, the supplier not only does not lose ownership of them, but also acquires ownership of the finished products manufactured as a result of their processing, unless otherwise provided by the contract (clause 1 of article 220 of the Civil Code of the Russian Federation) ...
The work contract must indicate:
- the subject of the contract and the specific type of work performed by the processor (clause 1 of article 702 of the Civil Code of the Russian Federation);
- the initial and final terms of such work (clause 1 of article 708 of the Civil Code of the Russian Federation);
- the exact name and description of the transferred tolling inventories, including data on their quantity, quality and cost;
- the procedure in which give-and-take raw materials, materials or products are transferred to the contractor and already processed materials (finished products) are accepted by the customer;
- name, assortment (technical characteristics) of finished products (goods) manufactured as a result of processing;
- terms of delivery of customer-supplied inventories and manufacture of products (goods), responsibility for their violation (Article 708 of the Civil Code of the Russian Federation);
- the price of services for the processing of customer-supplied inventories or services for the manufacture of products, as well as the procedure for settlements (payment terms, types of payments - in cash, part of the supplied raw materials supplied, part of manufactured products);
- the procedure for accounting for returnable waste, if any (they can either be transferred to the customer or remain with the contractor), etc.
Note. In order to avoid disputes during inspections in the work contract, it is necessary to indicate the subject of the contract and the specific type of work performed, as well as the initial and final deadlines for the performance of such work.
Documentary registration of tolling operations
The accounting of tolling operations is carried out on the basis of the corresponding primary documents.
At the giver... When the materials are shipped for processing, the supplier issues an invoice in two copies for the release of materials to the side in form N M-15 (approved by the Resolution of the State Statistics Committee of Russia dated 10.30.1997 N 71a). It makes a mark "For processing on a tolling basis" and specifies the details of the contract. The first copy of this invoice remains in the customer's warehouse as a basis for the release of materials, and the second is handed over to the processor's representative. Recall that the transfer of inventories on a tolling basis is not subject to VAT.
In addition, the invoice should indicate not only the quantity, but also the cost of the transferred tolling inventories, despite the fact that their implementation in this case does not occur. The fact is that the processor is responsible for the loss or damage to the values provided by the customer (Article 714 of the Civil Code of the Russian Federation).
When merchants ship goods for revision, processing (for example, for bottling, packaging, grinding, etc.), the supplier draws up a consignment note in two copies in form N TORG-12 (approved by the Resolution of the State Statistics Committee of Russia dated 25.12.1998 N 132). One copy is stored at the customer's warehouse, the second is handed over to the processor.
If there is no specified mark in the invoice, then the tax authorities may see the fact of the gratuitous transfer of property and charge the customer with additional VAT on the amount of the donated materials (Article 39 and Clause 1, Clause 1, Article 146 of the Tax Code of the Russian Federation).
Note. If during the transfer of the inventories to the contractor there is no mark "For processing on a give-and-take basis" on the invoice, then during the inspection the tax authorities may see the fact of a gratuitous transfer of property and charge the supplier of VAT on the amount of the materials donated.
At the processor... He can capitalize inventories received on a tolling basis in one of the following ways. First, by issuing a receipt voucher in the form N M-4 (approved by the Resolution of the State Statistics Committee of Russia dated 10.30.1997 N 71a). In it, you must indicate "Received for processing on a tolling basis" and enter the details of the contract. To do this, you need to supplement the unified form with the additional attribute "Foundation". If such a record is absent, then the tax authority may indicate the receipt of property free of charge, which will entail negative consequences for the processor in the form of additional charges on the cost of the received materials of profit tax (clause 8, Article 250 of the Tax Code of the Russian Federation).
Note. Having received an MPZ from the supplier, the processor draws up a receipt note in the form N M-4. In it you need to indicate "Received for processing on a tolling basis" and enter the details of the contract. If there is no such mark, the tax authorities can indicate the free receipt of these inventories and charge them the cost of income tax.
Secondly, by affixing a stamp on the giver's accompanying documents certifying the quantity and quality of the tolling refineries received. This stamp, the imprint of which contains the same details as in the receipt order, is equated to the receipt order. The basis is clause 49 of the Methodological Instructions on the accounting of inventories approved by Order of the Ministry of Finance of Russia dated December 28, 2001 N 119n (hereinafter referred to as the Methodological Instructions). The stamp must contain a note that the materials were received on a give-and-take basis under the relevant agreement.
Tolling materials should be accepted in terms of quantity, quality and value (Article 714 of the Civil Code of the Russian Federation and clause 49 of the Methodological Instructions).
The processor must also draw up the result of the processing of tolling inventories with primary documents - an invoice, in which it indicates the natural (quantitative) and cost estimates of processed products based on the cost of consumed tolling materials, excluding VAT. In this case, no invoice is drawn up. There is no unified form of invoice for the transfer of the processed product to its owner (customer), therefore the processor develops it independently and approves it as an appendix to the accounting policy. As a basis, you can take, for example, form N MX-18 "Invoice for the transfer of finished products to storage sites" (approved by the Resolution of the State Statistics Committee of Russia dated 09.08.1999 N 66).
For the work performed (services rendered), the processor draws up an acceptance certificate. It indicates the cost of processing, including VAT. In this case, the processor must issue an invoice to the supplier.
In addition, the processor is obliged to submit to the supplier a report on the consumption of materials (clause 1 of article 713 of the Civil Code of the Russian Federation). This document includes the following:
- name and number of tolling refineries received and used in production;
- the result of processing (processing), the amount and range of processed products;
- data on unused residues of materials, received waste, including returnable ones, as well as on by-products.
The unified form of the report has not been approved, as well as the form of the acceptance certificate of the work performed (services rendered), therefore the processor develops them independently and approves in the accounting policy. These documents must have the details provided for in Art. 9 of the Federal Law of 21.11.1996 N 129-FZ "On Accounting".
The transfer to the teller of the remainder of unspent tolling materials, subject to return under the contract, must be drawn up on an invoice in form N M-15 (approved by the Decree of the State Statistics Committee of Russia dated 10.30.1997 N 71a) with the note "Return of unspent tolling materials" and indicating the details of the corresponding contract.
Provider accounting
Manufacturing company... Such a giver, who transferred the inventories to another organization for processing (processing, manufacturing of products) on a tolling basis, does not write off their value from the balance sheet, but continues to take it into account on the account of accounting for the corresponding materials (on a separate subaccount). The basis is clause 157 of the Methodical Instructions. Typically subaccount 10-7 "Outsourced Materials" is used. Subcontracting materials are reflected at their actual cost, which includes all costs associated with their purchase, excluding VAT and other refundable taxes (clause 6 of PBU 5/01). That is, the transfer of materials for processing is reflected by an internal record - they are debited from sub-account 10-1 "Raw materials and materials" to sub-account 10-7. After the return from the processor, the cost of materials that are subsequently subject to transfer to production for the release of products, the supplier reflects on the subaccount 10-1. On the same subaccount, the costs of finalizing materials are taken into account.
When transferring raw materials and materials in order to obtain from them finished products to be sold, all costs associated with such processing are reflected by the supplier in a separate subaccount of account 20, for example, in the subaccount "Processing on tolling terms". The cost of finished goods from the supplier may include the cost of raw materials and processing services, as well as transportation, travel expenses, payment for intermediary services, the share of general production and general business expenses attributable to finished products. Receipt of finished goods is reflected in account 43 "Finished goods".
When processing raw materials, materials, finished products, waste often occurs. Depending on consumer qualities, they are irrevocable (final) and returnable (used and unused). Non-returnable waste is subject to disposal, and returnable waste can be used in the economic activities of the organization.
Recyclable waste is assessed at the price of possible use or at the selling price (clause 111 of the Methodological Guidelines). As a rule, they are returned to the customer, who reduces the cost of the customer-supplied raw materials transferred for processing by the estimated value of the returnable waste. That is, the cost of returnable waste is reflected in the debit of subaccount 10-6 "Other materials" in correspondence with the credit of subaccount 10-7. If recyclable waste remains with the processor, then the supplier in accounting must reflect their implementation and charge VAT payable to the budget.
As a result of processing, by-products may arise, which also belong to the customer. It is valued at the price of its possible use or realization. In this case, the cost of the main product obtained as a result of processing is reduced by the estimated cost of by-products. Note that in the contract for the processing of raw materials supplied by the customer, it is necessary to reflect the condition on the procedure for the return of by-products or its non-return to the customer on a paid or gratuitous basis.
Trading company or catering establishment... Such tellers use account 41 "Goods" for accounting of goods and foodstuffs. To reflect the goods (products) transferred for processing, they have the right to use a separate subaccount 41-5 "Goods (products) transferred for processing on a give-and-take basis". Accordingly, when transferring goods (products) for processing, the supplier debits them from one subaccount 41-1 "Goods in warehouses" to subaccount 41-5, and upon receipt, a reverse entry must be made.
Example 1.
Beta LLC (the supplier) is engaged in the wholesale of ground coffee and chicory packaged in 100-gram bags. Due to the lack of packaging machines for automatic filling (dosing) and packaging of coffee and chicory in bags formed from a roll of film with automatic bag formation, the coffee company entered into an agreement with Gamma LLC (processor) for the provision of such services. To do this, Beta LLC buys ground coffee and chicory in 100 kg bags and gives them on a give-and-take basis to Gamma LLC for packaging in 100 g plastic bags. networks or through dealers. According to the accounting policy of Beta LLC, goods are accounted for at purchase prices. In September 2011, the organization purchased a product - 100% Arabica coffee, premium, ground, in bags, worth 118,000 rubles. (including VAT - 18,000 rubles).
The cost of services for the packaging of ground coffee in 100-gram bags, provided in September, amounted to 23,600 rubles. (including VAT - 3600 rubles).
In the working chart of accounts of Beta LLC to account 41 "Goods" the following sub-accounts are open:
- 41-11 "Goods in warehouses in bags";
- 41-12 "Packaged goods in warehouses";
- 41-5 "Goods transferred for packaging to the processor".
In addition, the organization uses the following sub-accounts - 60-1 "Settlements with the supplier" and 60-2 "Settlements with the processor".
The following entries were made in the accounting records of Beta LLC:
Debit 41-11 Credit 60-1
- 100,000 rubles. - purchased ground coffee in bags;
Debit 19 Credit 60-1
- 18,000 rubles. - reflects the VAT charged by the coffee supplier;
Debit 41-5 Credit 41-11
- 100,000 rubles. - the cost of the coffee transferred to the processor is taken into account;
Debit 41-12 Credit 60-2
- 20,000 rubles. - reflects the cost of coffee packaging services;
Debit 19 Credit 60-2
- 3600 rubles. - the VAT charged by the processor is reflected;
Debit 41-12 Credit 41-5
- 100,000 rubles. - the purchase price of the coffee is included in the book value of the prepackaged goods.
Thus, the actual cost of packaged and subject to further sale of 100-gram coffee packages, formed on subaccount 41-12, amounted to 120,000 rubles. (100,000 + 20,000).
Transfer of materials for work... This happens, for example, when an organization builds something for itself from its own materials with the help of a contractor. The materials purchased by the organization for the construction of the facility are accounted for on subaccount 10-8 "Building materials" at the actual cost of their acquisition, excluding VAT (clauses 5 and 6 of PBU 5/01).
A company that has transferred materials to another organization (contractor) on a tolling basis to perform construction and installation works does not write off the cost of such materials from the balance sheet, but reflects it on a separate subaccount (clause 157 of the Methodological Instructions). Therefore, the materials transferred to the contractor for the construction of the facility are deducted from the sub-account 10-8 to the sub-account 10-7.
All costs incurred by the company for the construction of an object, regardless of the method of construction (contract or economic), are accumulated on subaccount 08-3 "Construction of fixed assets". Until the end of construction and acceptance of the facility into operation, these costs are construction in progress (Instructions for the use of the Chart of Accounts). All construction costs form the initial cost of the constructed facility (clauses 7 and 8 PBU 6/01). Therefore, the cost of materials used by the contractor for construction is debited from subaccount 10-7 to the debit of subaccount 08-3 on the basis of a report on materials consumed by the supplier and the contractor (clause 1 of article 713 of the Civil Code of the Russian Federation). And the cost of unspent materials returned by the contractor to the customer is taken into account by him on the debit of subaccount 10-1 in correspondence with subaccount 10-7. If the remaining unused materials remain with the contractor, then the supplier reflects in the accounting the sale of these materials to the side and is obliged to calculate VAT payable to the budget.
The completed construction work is accounted for by the customer on subaccount 08-3 at the contractual cost according to the invoices paid or accepted for payment by the contractors. Since construction materials are given to the contractor on a tolling basis, their cost is not included in the cost of the work.
Processor accounting
Receiving tolling refineries... Since when transferring raw materials or materials for processing, the ownership of them remains with the customer, the processor is not entitled to reflect the received property on the balance sheet. Therefore, the supplier's inventories accepted for processing are accounted for by the processor at the debit of off-balance sheet account 003 "Materials accepted for processing" in the assessment provided for in the contract or in the assessment agreed with their owner. The basis is clause 14 of PBU 5/01 and the Chart of Accounts.
To ensure the accounting of materials supplied to the warehouse and materials transferred to the workshop for processing, it is advisable to open separate sub-accounts for account 003:
- 003-1 "Subcontracting materials in the warehouse";
- 003-2 "Subcontracting materials in processing".
Accounting is carried out in quantitative and value terms at the prices indicated in the documents for the transfer of materials. In addition, analytical accounting of customer-supplied materials should be organized by customers, names, quantity and cost, as well as by places of storage and processing (performance of work, manufacture of products). The basis is par. 3 p. 156 Methodical instructions.
Internal records in analytical accounting on off-balance sheet account 003 are made upon receipt of materials from the supplier, write-off of materials consumed in production and return of unspent materials to the supplier.
Please note: in the form of the balance sheet, approved by Order of the Ministry of Finance of Russia dated 02.07.2010 N 66n, used in the preparation of both interim and annual financial statements for 2011, there is now no section "Information on the presence of values recorded on off-balance sheet accounts." Earlier (in the previous form of the balance sheet), it was in this section that information about the materials accepted for processing and reflected on the off-balance account 003 was indicated.
To account for processed products (finished products, goods), it is advisable to use off-balance account 002 "Inventories accepted for safekeeping" (clause 10 of the Methodological Instructions). On this account, finished products are reflected at the cost, which consists of the cost of customer-supplied raw materials and the actual costs of its processing.
On the off-balance sheet account 002, the waste returned to the supplier under the terms of the contract is also taken into account in the conditional assessment (until the moment of return) (clauses 155 and 156 of the Methodological Instructions).
Processor's expenses for the manufacture of products from customer-supplied raw materials... These can be the following costs: the cost of the processor's own auxiliary materials, salary with insurance premiums accrued on it to the Pension Fund of the Russian Federation, the Federal Medical Insurance Fund and the Federal Social Security Service of the Russian Federation, depreciation of fixed assets, general business expenses, etc. These costs are recognized as expenses for ordinary activities and are reflected in cost accounts for production (on the debit of accounts 20, 23, 25, etc.). The basis is clauses 5 and 9 of PBU 10/99. The composition of the costs included in the cost of processing work (services) is the same as for the processing of own raw materials, with the exception of the cost of customer-supplied raw materials and the cost of selling finished products.
The costs associated with the processing of customer-supplied raw materials (constituting the cost of work performed, processing services rendered) are then debited from the cost accounting accounts directly to the debit of account 90, subaccount "Cost of sales" (without reflection on account 43, since the results of processing belong to the owner of the customer-owned raw materials).
When the processor, along with the processing of raw materials supplied by the customer, carries out the production of similar products from their own same raw materials and their sale, he must necessarily organize:
- separate warehouse accounting of customer-supplied and own materials;
- separate accounting of tolling and own operations.
This follows from the fundamentally different reflection in the accounting of operations for the production of products from own and customer-owned raw materials.
The costs that cannot be unequivocally attributed to the processing of only its own or only tolling raw materials, the processor must distribute in the manner prescribed in the accounting policy - in proportion to the amount of processed tolling raw materials or in proportion to the amount of finished products made from its own raw materials.
Proceeds from performance of work (provision of services) under a give-and-take agreement... It is reflected in the processor's accounting without taking into account the cost of raw materials supplied by the customer. The payment received from the customer - the revenue for the refining services of the refinery is recognized by the processor as part of income from ordinary activities as of the date the parties sign the acceptance certificate for the work performed or services rendered (clauses 5 and 12 of PBU 9/99). Proceeds under a tolling agreement (contractual cost of work) are reflected in the debit of account 62 "Settlements with buyers and customers" in correspondence with account 90 "Sales".
Write-off of customer-supplied materials and returnable waste... The write-off of these materials is carried out by an entry on the credit of account 003, taking into account the terms of the agreement. So, for the cost of the remains of unused raw materials, recyclable waste, by-products that, according to the terms of the contract, remain with the processor, you need to make an entry on the credit of account 003 and at the same time capitalize them at the assessed value, that is, at the price of their possible use or sale.
For example, if the remnants of tolling materials, their waste, by-products the processor is going to use as raw materials for the production of products, then their cost is reflected in the debit of account 10 in correspondence with account 60. If the by-products are sold without further processing, then - by debit accounts 41 in correspondence with account 60. Such entries are made if, under the terms of the contract, the specified material values remain with the processor as a partial payment for the work performed (services rendered).
If the remnants of customer-supplied materials, returnable waste and by-products remain with the processor on a gratuitous basis (clause 1 of article 572 of the Civil Code of the Russian Federation), they are his gratuitous receipts. Until 2011, in this case, in the account of the processor, such inventories were reflected at debit 10 or 41 in correspondence with account 98 "Deferred income".
Since 2011, in accordance with clause 1 of the Appendix to the Order of the Ministry of Finance of Russia dated December 24, 2010 N 186n, clause 81 of the Regulation on accounting and financial reporting in the Russian Federation (approved by Order of the Ministry of Finance of Russia dated 07.29.1998 N 34n) has become invalid. future periods as income received in the reporting period, but related to the next reporting periods. At the same time, the Instructions for the use of the Chart of Accounts have not changed. And in section. V of the balance sheet is line 1530 "Deferred income". And in clause 20 of PBU 4/99, the provision is fixed that the balance sheet must contain an indicator of deferred income. However, from the financial statements for 2011, it is reasonable to reflect on line 1530 of the balance sheet only:
- budgetary funds allocated by a commercial organization to finance costs (clause 9 of PBU 13/2000);
- the difference between the total amount of lease payments under the lease agreement and the value of the leased property (clause 4 of the Instructions on the recording of operations under the lease agreement, approved by Order of the Ministry of Finance of Russia dated February 17, 1997 N 15).
The named amounts are reflected in the credit of account 98. And other amounts previously recorded on account 98 are referred to the corresponding accounts for accounting settlements or included in the income of the organization.
Example 2.
Gamma LLC (customer) and Omega LLC (contractor) signed a contract for sewing women's outerwear from the customer's materials. According to the contract:
- the cost of contract work is 354,000 rubles. (including VAT - 54,000 rubles);
- the cost of customer-supplied materials (fabrics, applied materials, accessories, threads) transferred for processing is equal to 700,000 rubles;
- unspent give-and-take materials are transferred to the contractor as payment for the work;
- the remaining cost of the work is paid by the customer by transferring money to the current account of the contractor.
For sewing garments, the contractor spent 650,000 rubles of tolling materials. And his sewing costs amounted to 210,000 rubles. The cost of materials handed over to the contractor as payment for the work is 59,000 rubles. (including VAT - RUB 9,000).
In accounting Gamma LLC ( giver
Debit 10-7 Credit 10-1
- 700,000 rubles. - reflected the transfer of materials to the contractor in accordance with the invoice in form N M-15;
Debit 20 Credit 10-7
- 650,000 rubles. - written off the cost of processed materials on the basis of the processor's report;
Debit 20 Credit 60
- 300,000 rubles. - the cost of contract work is reflected on the basis of the acceptance certificate of the work performed, signed by the parties;
Debit 19 Credit 60
- 54,000 rubles. - VAT is reflected on the cost of contract work;
Debit 43 Credit 20
- 950,000 rubles. (650,000 + 300,000) - the cost of finished products is reflected on the basis of an invoice in form N MX-18;
Debit 62 Credit 90-1
- 59,000 rubles. - unused materials were sold to the contractor;
Debit 90-3 Credit 68
- 9000 rubles. - calculated VAT payable to the budget on the cost of these materials;
Debit 90-2 Credit 10-7
- 50,000 rubles. - the cost of materials sold has been written off;
Debit 60 Credit 62
- 59,000 rubles. - the cost of the transferred materials is credited against payment for contract work in accordance with the contract, accountant's certificate and offsetting act;
Debit 60 Credit 51
- 295,000 rubles. (354,000 - 59,000) - the rest of the cost of contract work has been paid.
In accounting Omega LLC ( processor) tolling operations are reflected in the following records:
Debit 003
- 700,000 rubles. - the customer's give-and-take materials were taken into account on the basis of a receipt slip in form N M-4;
Debit 20 Credit 02, 60, 69, 70, 76
- 210,000 rubles. - reflects the cost of sewing women's outerwear;
Debit 62 Credit 90-1
- 354,000 rubles. - reflected the proceeds from the sale of work under the contract;
Debit 90-3 Credit 68
- 54,000 rubles. - VAT is calculated on the work performed;
Debit 90-2 Credit 2
- 210,000 rubles. - expenses for the production of garments were written off;
Credit 003
- 650,000 rubles. - Tolling materials used in production were written off on the basis of a report on the consumption of customer's materials;
Debit 002
- 950,000 rubles. (650,000 + 300,000) - finished garments were accepted for safekeeping on the basis of an invoice in form N MX-18;
Credit 002
- 950,000 rubles. - the transfer of finished garments to the customer is reflected;
Credit 003
- 50,000 rubles. - unused give-and-take materials were written off;
Debit 10-1 Credit 60
- 50,000 rubles. - unused materials previously transferred by the customer according to the contract are taken into account;
Debit 19 Credit 60
- 9000 rubles. - VAT is reflected on the cost of materials that were transferred by the customer;
Debit 60 Credit 62
- 59,000 rubles. - the cost of materials is credited towards payment for contract work in accordance with the contract, accountant's certificate, offset act;
Debit 51 Credit 62
- 295,000 rubles. - payment has been received from the customer for the remainder of the work performed.
To perform construction and specialized work, for example, for the installation of elevators or plumbing equipment, the contractor has the right to involve other persons (subcontractors) in the performance of his obligations. In this case, the contractor acts as the general contractor (or simply the main contractor if he does not receive remuneration from the subcontractors).
According to paragraph 3 of Article 709 of the Civil Code of the Russian Federation, the general contractor is liable to the customer for the consequences of non-fulfillment or improper fulfillment of obligations by the subcontractor, and to the subcontractor - responsibility for non-fulfillment or improper fulfillment by the customer of obligations under the work contract.
In relation to the subcontractor, the general contractor performs the functions of the customer. The building contract may stipulate that the provision of construction in whole or in a certain part is carried out by the customer.
Article 713 of the Civil Code of the Russian Federation determines that the contractor is obliged to use the material provided by the customer economically and prudently, after the end of the work, submit to the customer a report on the consumption of the material, and also return its remainder or, with the customer's consent, reduce the cost of the work, taking into account the cost of the unused material remaining with the contractor.
The ownership of the materials transferred for processing remains with the customer (article 220 of the Civil Code of the Russian Federation). In this case, the materials should be accounted for as subcontracting raw materials. Tolling materials are those materials that are accepted without payment of their cost and are subject to processing. In this case, materials can be taken into account as follows:
· The materials were transferred by the customer to the contractor without transfer of ownership, which must be secured by the contract;
· The contractor is engaged in the processing of the material, as a result of which a finished building or part of it is formed from the customer's building materials;
· Ownership of construction work is transferred from the contractor to the customer, with the exception of ownership of the materials transferred by the customer to the contractor, which must be secured by the contract.
The transfer of building materials must be drawn up with the appropriate waybills, with a reference to the transfer to give-and-take processing. The subcontractor prepares a bill of materials. The subcontractor either returns the remainder of the unused materials to the general contractor, or reduces the amount of payment for the work performed by their cost, since it receives the ownership of these materials.
Since the operation for the sale of building materials does not take place, the customer does not have additional objects of taxation.
Consider the reflection of operations in the accounting of the general contractor and the subcontractor when transferring materials to the subcontractor and the calculations for value added tax on these materials.
Methodological instructions for the accounting of inventories, approved by Order of the Ministry of Finance of the Russian Federation of December 28, 2001 No. 119n (hereinafter referred to as the Methodological Instructions), it is determined that tolling materials - These are materials accepted by the organization from the customer for processing (processing), performing other work or manufacturing products without paying the cost of the materials received and with the obligation to fully return the processed (processed) materials, hand over the work performed and manufactured products.
Analytical accounting of materials supplied by the subcontractor is carried out according to customers, names, quantity and cost, as well as in places of storage and processing (performance of work, manufacture of products).
In accordance with paragraph 157 of the Methodological Instructions, an organization that transferred its materials to another organization for processing (processing, performing work, manufacturing products) as give-and-take, the cost of such materials from the balance sheet does not deduct, but continues to be taken into account on the accounting account of the corresponding materials (on a separate subaccount) ...
At the subcontractor, the materials supplied are accounted for on the off-balance sheet account "Materials accepted for processing".
The customer transferring materials for processing takes them into account during the entire construction period on subaccount 10-7 "Materials transferred for processing to the outside." Upon completion of construction, processing costs and the cost of materials are charged to an increase in the initial cost of the construction project at the customer's site, or to the construction work of the general contractor.
In this case, the following records are made by the general contractor:
- the acquisition of materials planned to be transferred to the contractor organization on a give-and-take basis is reflected;
- VAT on the cost of purchased materials is reflected;
- the debt to the supplier of materials has been paid;
- reflects the cost of subcontracting construction work (net of VAT) accepted for payment (that is, excluding the cost of materials supplied by the customer);
D-t 19 "VAT on acquired values" K-t 60 "Settlements with suppliers and contractors"
- VAT is reflected on the cost of construction work for the processing of materials; not becoming the property of the subcontractor.
- the cost of materials accepted for processing is reflected;
- reflects the costs of processing raw materials and materials;
D-t 90-2 "Cost of sales" K-t 20 "Main production"
- the costs of transferring the finished product to the customer are written off;
- the financial result has been determined;
- the repayment of accounts receivable for services related to the processing of material is reflected.
- written off the cost of raw materials and materials accepted for processing;
Example No. 2.
The construction organization-subcontractor received from the general contractor (customer) tolling construction materials in the amount of 118,000 rubles. (including VAT 18% - 18,000 rubles) and uses them in the course of construction work. The cost of the work agreed upon between the parties is 35,400 rubles. (including VAT 18% - 5,400 rubles). Acceptance of materials is drawn up by a receipt order (form No. M-4) with a note that the materials were received by the organization on a give-and-take basis.
The following entries are made in the accounting of the subcontractor organization:
D-t - 100,000 rubles. - reflects the cost of materials received from the customer;
D-t 20 K-t 70, 69, etc. - 20,000 rubles. - reflects the costs of providing services for the construction of the facility;
D-t 62 K-t 90-1 - 35 400 rubles. - the cost of services for the construction of the facility agreed by the parties is reflected (including the amount of VAT);
D-t 90-2 K-t 68-2 - 5 400 rubles. - VAT is reflected on the cost of services rendered;
D-t 90-2 K-t 20 - 20,000 rubles. - the write-off for the implementation of the actual costs associated with the provision of services to the customer is reflected;
D-t 51 K-t 62 - 35 400 rubles. - the actual payment by the customer of the cost of the services rendered is reflected;
K-t 003 "Materials accepted for processing" - 100,000 rubles. - the write-off of the cost of materials on commission is reflected when the finished object is handed over to the customer.
Thus, the accounting of operations related to the contract for the processing of give-and-take materials from the contractor is kept on off-balance sheet account 003 "Materials accepted for processing" without the use of double entry until the acceptance of construction work by the customer (transfer of finished products).
Analytical accounting of raw materials and materials on this account is carried out in the context of customers, by types of values and in the assessment provided for in contracts (paragraph 156 of the Methodological Instructions).
draw your attention to
If the general contractor sells construction materials to a subcontractor under a separate contract (transfers ownership of the material), then the transfer of materials is reflected in the accounting of the general contractor as follows:
D- t 62 / subaccount "Settlements for goods and materials" K - t 91 / subaccount "Other income" - the supply of materials at negotiated prices is reflected;
D - t 91 / subaccount "Other expenses" K - t 10 - the purchase price of building materials was written off (excluding VAT);
D - t 91 / subaccount "Other expenses" К - t 68 / subaccount "Calculations for VAT" - VAT on sold materials is reflected;
D - t 91 / subaccount "Balance of other income and expenses" K - t 99 - taken into account the profit from the sale of materials;
D - t 60 / subaccount "Settlements with the subcontractor" K - t 62 / subaccount "Settlements for goods and materials" - the subcontractor's debt for materials is offset.
Example 3.
The organization, which is the general contractor, attracted a subcontractor to carry out the work. In accordance with a separate contract, construction materials were supplied by the general contractor in January 2004 in the amount of 118,000 rubles. (including VAT 18% - 18,000 rubles). In this case, the prime cost of materials from the general contractor is 90 thousand rubles. Under a subcontractor agreement, in April 2004, the contractor performed work for 1,180,000 rubles, including VAT of 180,000 rubles, and the general contractor included the cost of the materials supplied to the subcontractor in the cost of the work.
In the accounting of the general contractor, these business transactions are reflected as follows:
January 2004
D - t 62 K - t 91 - 118,000 rubles. - reflects the supply of materials at negotiated prices;
D - t 91 K - t 10 - 90,000 - the purchase price of building materials was written off (excluding VAT);
D - t 91 K - t 68 - 18,000 - reflected VAT on sold materials;
D - t 91 K - t 99 - 10,000 - reflected the profit from the sale of materials;
April 2004
D - t 20 K - t 60 1 000 000 - reflects the cost of work performed by the subcontractor;
D - t 19 K - t 60 180 000 - reflected VAT on work performed;
D - t 60 K - 62 - 118,000 - the subcontractor's debt for materials was offset;
D - t 68 K - t 19 18 000 VAT on work performed and paid is accepted for deduction.
In April 2004, the general contractor and the subcontractor drew up an act on the offset of counter-debts. And only after the offset of mutual claims has been carried out, the general contractor has the right to apply a deduction for the work performed.
Unlike barter transactions (the terms of exchange in which are stipulated by the agreement), offset is made in the presence of mutual debt and in accordance with paragraph 2 of Article 167 of the Tax Code of the Russian Federation is considered payment.
You can learn more about the accounting and taxation in the construction industry in the development of CJSC "Intercom - Audit" "Construction".
In the context of the development of market relations, contracting relations between enterprises have become widespread. This is due to the fact that not all organizations can afford the appropriate equipment or workforce of the required qualifications. Therefore, you have to resort to the help of other companies that, on a contractual basis, perform various types of work or services, such as material processing, equipment installation, construction of facilities, their major and current repairs, and much more. This scheme of work is beneficial for both partners. The former receive the completed work or services. The latter receive both monetary reward and the utilization of production capacities. However, there are some peculiarities in terms of accounting and documenting of one and the other side.
Legal regulation
Contracting relationship regulated by Ch. 37 "Contract" of the Civil Code of the Russian Federation and are drawn up by an agreement in writing (clause 1 of article 161 of the Civil Code of the Russian Federation).
The parties to the work contract are the customer and the contractor... The contract is concluded for the manufacture or processing (processing) of a thing or for the performance of other work with the transfer of its result to the customer, who undertakes to accept the result and pay for it (Article 702 of the Civil Code of the Russian Federation). The rights to the manufactured item belong to the customer (Article 703 of the Civil Code of the Russian Federation).
Mandatory conditions for contracts of this type are:
- conditions allowing to determine a specific type of work (clause 1 of article 702 of the Civil Code of the Russian Federation);
- a condition on the initial and final deadlines for the performance of work (clause 1 of article 708 of the Civil Code of the Russian Federation).
Without them, the contract will be considered non-concluded (Article 432 of the Civil Code of the Russian Federation).
The price does not belong to the essential conditions of the work contract. If it is absent in the contract, the price is determined on the basis of the price charged for similar work under comparable circumstances (clause 3 of article 424 of the Civil Code of the Russian Federation).
The price in a work contract can consist of several indicators: the cost of materials, depreciation of equipment, remuneration for the work of the contractor, etc. In this case, it is advisable to draw up an estimate, which will become an integral part of the contract. It should be remembered that the estimate approved by the customer must be agreed with the customer.
Equipment transfer
TO equipment that does not require installation, refers to equipment that does not require preliminary assembly or installation on supports, foundations for its commissioning. These can be construction and road vehicles, cars, engines, devices, etc.
If the equipment that does not require installation is purchased by the customer, then the accounting of its purchase, installation and commissioning is carried out only by the customer.
Accounting for machines and equipment that do not require installation, as well as machines and equipment, requiring installation, but intended for stock (reserve), are accepted as fixed assets on the basis of the certificate of acceptance and transfer of fixed assets approved by the head (clause 39 of the Methodological Instructions for the Accounting of Fixed Assets, approved by Order of the Ministry of Finance of Russia dated 13.10.2003 N 91n). Since this object remains in the ownership of the customer, when it is transferred to the contractor, an entry is made in the analytical accounting on account 01 "Fixed assets" (Instructions for the application of the Chart of accounts for financial and economic activities of organizations, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n ).
Expenses for the formation of the cost of equipment that does not require installation are formed directly on account 08 "Investments in non-current assets", to which a subaccount 08-4 "Acquisition of fixed assets" is opened.
The transfer of equipment to the contractor is formalized act of transfer and acceptance, compiled in free form. It is recommended to approve the forms of documents independently developed by the organization in the organization's accounting policy (clause 4 of PBU 1/2008 "Organization's accounting policy"). Also, as such a document, you can use Form N OS-15 "Act on the acceptance and transfer of equipment for installation", approved by the Resolution of the State Statistics Committee of Russia dated January 21, 2003 N 7.
The installation of equipment is recorded by the presence of expenses in the certificate on the volume of work performed on the installation of this equipment (or in the act of their inventory), drawn up in the prescribed manner (clause 3.1.3 of the Regulation on accounting for long-term investments, approved by Letter of the Ministry of Finance of Russia dated December 30, 1993 N 160, hereinafter - the Regulation on accounting for long-term investments).
For non-preservation of the materials, equipment provided by the customer, the thing or other property transferred for processing (processing), the contractor is responsible (Article 714 of the Civil Code of the Russian Federation). Equipment, the acceptance into operation of which is formalized in accordance with the established procedure, is included in the fixed assets (clause 3.2.2 of the Regulations on accounting for long-term investments, clause 4 of PBU 6/01 "Accounting for fixed assets").
Transfer of materials
Documenting
If, in accordance with the terms of the work contract, the ownership of the materials remains with the customer, then the transfer of materials is made on a tolling basis. In this case, the processor must perform certain work (clause 156 of the Methodological Instructions on, approved by the Order of the Ministry of Finance of Russia dated December 28, 2001 N 119n, hereinafter referred to as the Methodological Instructions).
The accounting of tolling operations is carried out on the basis of primary documents. When the materials are shipped, the supplier issues an invoice in two copies (form N M-15) (the forms of primary documents for accounting of materials are approved by the Decree of the State Statistics Committee of Russia dated 10.30.1997 N 71a). The first copy remains in the customer's warehouse as the basis for the release of materials, the second is transferred to the contractor's representative. In the invoice, a note is made "For processing on a tolling basis" and the details of the contract are given.
A processor can capitalize materials received on a tolling basis in one of the following ways:
- by issuing a receipt order (form N M-4) (indicating that the raw materials were received on tolling terms);
- by affixing a stamp on the accompanying documents of the supplier, certifying the quantity and quality of the received inventories.
Such a stamp is equated to a receipt order (clause 49 of the Methodological Instructions).
The processor must draw up the result of the processing of the inventories with primary documents: an invoice, in which he indicates the natural (quantitative) and cost estimate of the processed products based on the cost of raw materials consumed, excluding VAT. In this case, no invoice will be issued. For the work performed (services rendered), the processor draws up an acceptance certificate. It indicates the cost of processing, including VAT. In this case, the processor must issue an invoice to the supplier.
In addition, the processor is obliged to submit to the supplier a report on the materials consumed (clause 1 of article 713 of the Civil Code of the Russian Federation). This document must contain information about the materials received and not transferred to production, the amount and range of products received, waste, including returnable ones. The unified form of this report has not been approved, as well as the form of the acceptance certificate for the work performed, therefore the processor develops them independently and approves in the accounting policy (clause 4 of PBU 1/2008 "Accounting policy of the organization").
Provider accounting
An organization that has transferred its materials to another organization for processing (processing, performing work, manufacturing products) on a tolling basis does not write off the cost of such materials from the balance sheet, but continues to be taken into account on a separate subaccount of the account for accounting for relevant materials (clause 157 of the Methodological Instructions).
Completion of materials
To account for raw materials and materials transferred for processing, account 10, subaccount 10-7 "Materials transferred for processing to the outside" is used. After the return from the processor, the cost of materials that are subsequently subject to transfer to production for the release of products, the supplier reflects on account 10, subaccount 10-1 "Raw materials and materials". The same subaccount is used to account for the cost of finalizing materials.
Example 1
... CJSC "Regionstroy" (supplier) is engaged in the construction of utility units on garden plots. To do this, it buys cement and gives them on a give-and-take basis for the production of cement particle boards to OOO TsSP (processor). As a result, cement particle boards are used on the construction site. In January 2010, ZAO Regionstroy purchased cement from a supplier at a contractual price of 118,000 rubles. (including VAT 18,000 rubles). In the same month, ZAO Regionstroy handed over cement to OOO TsSP for the production of slabs.
In February, the slabs were handed over to the construction site. The cost of making the slabs was 57,600 rubles. (including VAT 8,786.44 rubles).
The following entries were made in the accounting records of Regionstroy CJSC:
in January 2010:
Debit 10-1 Credit 60, subaccount "Settlements with the cement supplier", - 20,000 rubles. RUB 100,000 (118,000 rubles - 18,000 rubles) - cement purchased;
Debit 19 Credit 60, subaccount "Settlements with the cement supplier" - 18,000 rubles. - reflected the VAT charged by the cement supplier;
Debit 68 Credit 19 - 18,000 rubles. - accepted for deduction of VAT;
Debit 10-7 Credit 10-1 - 100,000 rubles. - the cost of cement transferred for processing is taken into account;
in February 2010:
Debit 10-1 Credit 60, subaccount "Settlements with the processor" - 51,813.56 rubles. - reflects the cost of work on the manufacture of plates;
Debit 19 Credit 60, subaccount "Settlements with the processor" - 8786.44 rubles. - the VAT charged by the processor is reflected;
Debit 68 Credit 19 - 8786.44 rubles. - accepted for deduction of VAT;
Debit 10-1 Credit 10-7 - 100,000 rubles. - the cost of raw materials is included in the accounting cost of the plates;
Debit 20 Credit 10-1 - 151,813.56 rubles. (100,000 rubles + 51,813.56 rubles) - the plates were transferred to production.
Transfer of materials to obtain finished products
Account 20, subaccount "Processing on tolling terms", is intended to reflect the costs associated with the processing of raw materials and materials in order to obtain finished products from them.
The cost of finished goods from the supplier may include the cost of raw materials and processing services, as well as transportation, travel expenses, payment for intermediary services, the share of general production and general business expenses attributable to finished products. The receipt of finished products is reflected in account 43. Do not forget that the results of processing belong to the owner of the raw materials supplied by the customer.
Example 2
... Yablochko LLC is engaged in the processing of natural juices and purees. In February 2010, the company received from LLC Gamma Vkusa for processing 2 tons of apples in the amount of 30,000 rubles.
In March 2010, OOO Gamma Vkusa received ready-made juices. The cost of the processing work performed by Yablochko LLC was 20,800 rubles. (including VAT 3172.88 rubles). The cost of the services of a transport company for the delivery of juices from the processor is 13,240 rubles. (including VAT in 2019.66 rubles).
The following entries were made in the accounting records of Gamma Vkusa LLC:
in February 2010:
Debit 10-7 Credit 10-2 - 30,000 rubles. - the transfer of apples for the manufacture of finished products is reflected;
in March 2010:
Debit 20 Credit 60, subaccount "Settlements with the processor" - 17 627.12 rubles. (20 800 rubles - 3172.88 rubles) - included in the cost of production of products, the cost of processing;
Debit 19 Credit 60, subaccount "Settlements with the processor" - 3172.88 rubles. - the presented VAT is reflected;
Debit 68 Credit 19 - 3172.88 rubles. - accepted for deduction of VAT;
Debit 20 Credit 10-7 - 30,000 rubles. - the cost of apples is included in the production costs;
Debit 20 Credit 60, subaccount "Settlements with the transport company" - 11,220.44 rubles. (13,240 rubles - 2019.66 rubles) - included in the cost of manufacturing products, the cost of services of a transport company;
Debit 19 Credit 60, subaccount "Settlements with the transport company" - 2019.66 rubles. - the presented VAT is reflected;
Debit 68 Credit 19 - 2019.66 rubles. - accepted for deduction of VAT;
Debit 43 Credit 20 - 58,847.56 rubles. (30,000 rubles + 17,627.12 rubles + 11,220.44 rubles) - finished products were accepted for accounting.
Transfer of materials for work
The transfer of materials for the performance of work, as a rule, is used during the construction of an object from its own materials with the help of a contractor. All construction costs are collected on account 08 (for this, a subaccount "Construction of fixed assets" can be opened for it) and form the initial cost of the fixed assets (clauses 7 and 8 of PBU 6/01).
The materials purchased by the organization for the construction of the facility are accounted for on account 10, subaccount 10-8 "Building materials", at the actual cost of their acquisition, excluding VAT (clauses 5 and 6 of PBU 5/01).
An organization that has transferred materials to another organization on a give-and-take basis to perform work does not write off the cost of such materials from the balance sheet, but continues to be taken into account on a separate subaccount (clause 157 of the Methodological Instructions). Thus, a separate subaccount 10-7 is opened, according to which the supplier reflects the materials transferred to the contractor for the construction of the facility, debiting them from account 10-8. The cost of building materials consumed, included in the initial cost of the constructed object, is debited from sub-account 10-7 to the debit of sub-account 08-3.
The transfer of the work performed by the contractor is drawn up by an act of acceptance of work performed N KS-2 and a certificate of the cost of work performed and costs (in form N KS-3), which are approved by the Resolution of the State Statistics Committee of Russia dated 11.11.1999 N 100, and a report is drawn up on the use of the transferred materials (clause 1 of article 713 of the Civil Code of the Russian Federation). Since a unified form for such a report has not been approved by the legislator, it can be drawn up in any form. It should be noted that primary documents, the forms of which are not provided for in the albums of unified forms, must contain a set of mandatory details (clause 2 of article 9 of the Federal Law of November 21, 1996 N 129-FZ).
In form No. KS-2, a separate section "Customer's materials" with an indication of their cost is filled in to reflect the materials used by the customer. The final amount of the work performed does not include the cost of materials supplied by the customer, which is reflected in the entry "Minus the customer's materials".
The completed construction work is reflected in the customer's account 08, subaccount 08-3, at the contractual cost according to the paid or accepted invoices of contractors (clause 3.1.2 of the Regulations on the accounting of long-term investments, approved by the Letter of the Ministry of Finance of Russia dated 30.12.1993 N 160 ).
Example 3
... CJSC "Dionis" (supplier) entered into a construction contract with LLC "Stroyinvest" (contractor) for the construction of an outdoor utility unit. In March 2010, CJSC "Dionis" on a give-and-take basis transferred to the contractor materials for construction, the book value of which was 1,000,000 rubles.
In April 2010, Stroyinvest LLC completed all the works, and Dionis CJSC accepted them. The cost of construction of the production facility amounted to 1,416,000 rubles. (including VAT - RUB 216,000).
The following entries were made in the accounting records of ZAO "Dionysus":
in March 2010:
Debit 10-7 Credit 10-8 - 1,000,000 rubles. - the transfer of building materials to Stroyinvest LLC is reflected;
in April 2010:
Debit 08-3 Credit 10-7 - 1,000,000 rubles. - included in the actual construction costs, the cost of construction materials used by the contractor;
Debit 08-3 Credit 60 - 1,200,000 rubles. (1,416,000 rubles - 216,000 rubles) - the cost of the work performed by the contractor is reflected;
Debit 19 Credit 60 - 216,000 rubles. - VAT charged has been taken into account;
Debit 68 Credit 19 - 216,000 rubles. - accepted for deduction of VAT.
Processor accounting
The processing organization should take into account the raw materials supplied by the customer in accounting on off-balance sheet account 003 "Materials accepted for processing" at the cost stipulated in the contract and transfer documents (clause 156 of the Methodological Instructions).
The contractor's expenses for the manufacture of products from customer-supplied raw materials are recognized as expenses for ordinary activities and are reflected in account 20 "Main production" (clause 5 of PBU 10/99).
The costs associated with the processing of customer-supplied raw materials are then debited from the cost accounting accounts immediately to the debit of account 90 (without being reflected on account 43).
The proceeds from the performance of work on the processing of materials are reflected in the processor's accounting without taking into account the cost of customer-supplied raw materials.
Example 4
... LLC "Saw" is engaged in wood sawing. In March 2010, the company entered into an agreement with OOO Omega for sawing 10 tons of wood for the amount of 200,000 rubles. The contract stipulates that the cost of the work will be 60,000 (including VAT 9152.54 rubles). Cutting costs amounted to 40,000 (excluding VAT).
The following entries were made in the accounting records of Pyla LLC:
Debit 003 - 200,000 rubles. - the contractual cost of wood accepted for processing is reflected;
Debit 20 Credit 10, 23, 25, 26, 69, 70 - 40,000 rubles. - Reflected the costs of processing raw materials supplied by the customer;
Debit 62 Credit 90-1 - 60,000 rubles. - reflects the proceeds from work on the processing of raw materials supplied by the customer;
Debit 90 Credit 2 - 40,000 rubles. - written off the costs of processing raw materials supplied by the customer when transferring finished products to the customer;
Credit 003 - 200,000 rubles. - the cost of timber received for processing on a tolling basis has been written off;
Debit 90-3 Credit 68 - 9152.54 rubles - VAT charged on work related to the processing of customer-supplied raw materials.
Remains of customer-supplied raw materials, recyclable waste and by-products remain with the processor free of charge. He takes into account these gratuitous receipts on the debit of account 10 in correspondence with account 98, subaccount 98-2 "Gratuitous receipts".
- The use of customer-supplied raw materials for the production of finished products: accounting, consumption rates, write-off Reflection of services for the processing of materials
- Terms of payment of insurance premiums and submission of reports under the new rules
- Reminder of admission to off-budget (paid) places How to pay for tuition
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