The activities of any company are meaningless if they do not make a profit. Such profit is divided into two categories: operating and non-operating income. The first group includes replenishments received from the sale of goods or services. But non-operating income is earnings that do not relate to the main field of activity. In other words, the company did not receive this money for selling its own services or goods. What then can be included in other income and expenses? How are their financial records maintained?

Non-operating income for income tax, the list of which is of great interest to beginning entrepreneurs and businessmen, consists of:

1. from penalties, penalties and fines that other companies paid;
2. from profits that could not be detected in the last reporting year;
3. from gains from exchange rate differences in foreign currencies;
4. from debts that the accountant has already classified as losses;
5. from the profit received due to the write-off of debts of creditors where the limitation period has already passed;
6. from proceeds from the sale of company property during inventory.

Article 250 of the Tax Code of the Russian Federation defines non-operating income as:

1. cash received from owning shares in other companies;
2. income generated from the difference in foreign currency exchange rates on the day of purchase and the day of sale;
3. fines, sanctions, penalties paid for violation of the terms of the contract;
4. compensation for damage or loss;
5. income from leasing property and land plots;
6. receipts for granting rights to use intellectual property;
7. interest received on banking services, loan agreements and securities;
8. property or services that were provided free of charge;
9. revenues for the previous year discovered by the accountant in the current reporting period;
10. the value of the company's excess property that was discovered during the inventory period;
11. funds received in the event of revaluation of property purchased for foreign currency.

Non-operating income also includes receipts of recovery reserves - return of doubtful debts, warranty repairs and maintenance of capital equipment.

Accounting also contains non-operating expenses. What does this mean?

List of non-operating expenses

Every company suffers some monetary losses that have nothing to do with its main line of business. Such costs, for example, can include the purchase of new furniture for the organization’s office, because such a purchase will not improve the quality of products or services in any way. In this regard, we conclude that non-operating expenses are cash costs that are not related to the production process or the sale of services and goods.

Non-operating expenses include:

1. money spent on paying sanctions, fines and penalties to other companies;
2. the amounts of last year's losses that were discovered only in the current reporting year;
3. monetary losses from the provision of mothballed companies;
4. negative results of exchange rate differences in foreign currencies;
5. losses from canceled debts due to theft, embezzlement or shortage;
6. damage from the cessation of activity of not fully depreciated funds.

Other non-operating expenses include cash losses resulting from the cancellation of receivables due to the insolvency of debtors or the end of the statute of limitations. Simply put, we are talking about losses that there is no longer any chance of getting.

In Art. 265 Tax Code lists more than 23 types of non-operating losses. So, non-operating expenses include:

1. spending money on maintaining property received under a lease agreement;
2. losses in the form of interest accrued on debt obligations;
3. funds that were used to service securities;
4. costs accrued in case of revaluation of property objects, the value of which is calculated in foreign currencies;
5. fees and expenses associated with litigation;
6. fines, sanctions and penalties for neglect of contractual obligations, recognized by a court decision.

Non-operating expenses are also losses of the taxpayer in the reporting period:

1. losses from previous reporting periods that were discovered only in this tax period;
2. bad debts that will be covered by funds from the reserve account;
3. losses caused by downtime for production reasons;
4. losses caused by force majeure.

Article 265 of the Tax Code of the Russian Federation, non-operating expenses, provides a list of all types of other company costs that every accounting employee needs to know. This is due to the fact that they are faced with the task of correctly filling out all the lines of the tax report.

Accounting for other income and expenses

If everything is already clear with the definition of other costs and income, now you need to answer the question: “Non-operating income and non-operating expenses: what account is this?” To account for them, account 92 of the same name is used. This account has 4 sub-accounts that must be closed at the end of the tax year.

Financial data for these subaccounts allows you to calculate the balance of other income, as well as expenses for 1 reporting month.

In addition to basic income and expenses, an enterprise necessarily has additional expenses or profits that are not related to the purpose of the organization’s activities. Such financial transactions are determined on the basis of accounting documents, according to which it is possible to study what data is included for a certain period.

Income/expenses of this option are generated for various reasons and are not related to the main activities of the enterprise; it is unacceptable to take into account here:

• income from product sales
• provision of services to other enterprises
• purchase of raw materials and supplies
• subtracting your own waste
• agricultural procurement

Also, expenses and income are not planned or do not depend on the activities of the enterprise, with the exception of income received as a result of increasing the capacity of the enterprise.

All existing profits and expenses are divided into categories, including operating and non-operating. In this case, non-operating income reduced by the amount of non-operating expenses is subject to taxation.

These indicators are also taken into account, despite the fact that they occupy a small part of the financial turnover of the enterprise.

What data does other non-operating income consist of?

Following the Tax Code, non-operating income is a company’s profit not related to its main activities. However, they are a full-fledged part of business profits and should be defined as non-operating according to the legally regulated list. In this case, income as non-operating can be determined using the method of excluding profits from sales from the list or relying on the approval of Art. 250 of the Tax Code of the Russian Federation - everything should be considered as such income except:

• profit received from sales
• tax-free financial income

The same regulatory document contains a list of non-operating profits, which includes the following:

In addition, when determining the tax base, it is very important to take into account the following income as non-operating income:

• receiving interest from loans and lending to other persons
• sale of property already written off at market value
• proceeds from a charitable contribution or donation for specific purposes
• assessment of written-off and returned printed products
• plus the difference between payments and excise taxes
• change in calculation methods and the resulting profit is a plus

If any of the items are not taken into account when calculating the tax base, regulatory authorities draw conclusions in favor of tax evasion.

What does this income represent for income tax purposes?

This type of income usually increases, since they are considered part of the gross profit of the enterprise. It is important to take into account any type of income that is not directly related to sales or those that are not taxed.

PBU regulates the expense and income components for accounting, and such accounting for different parts of the balance sheet is definitely distinguishable, so special tax accounting registers should be maintained. These amounts will be used when preparing a tax return.

At the same time, certain income items in accounting, recognized as sales, can be used in the tax authorities as non-sales.

For example, if a company’s main activity is injecting funds into the business of other enterprises, then all dividends are considered sales, while in tax accounting they cannot be recognized as such.

With regard to the payment of penalties in favor of the enterprise by debtors, the amounts received from counterparties are important in accounting; in tax accounting, the amount specified in the cooperation agreement is important.

Interest on loans or debts will also be taken into account in a unique way; special attention is paid to the creation of reserves for doubtful debts.

Non-operating profit is taken into account in the formation of:

• income tax, as a supplement to overall profitability
• determining the base for taxation during simplification

It is important to consider the following points regarding income tax as described in the table.

Postings in accounting

So, accounting for income tax income is the identification of amounts for the past period that may affect the size of the tax base up or down.

To understand how accounting occurs, you can consider the following example:

According to the court decision to recover compensation from the purchaser of products for which he did not pay, the applicant organization received it, while the court decided to collect from the defendant the amount of state duty in the amount of 4,300 rubles.

After which the company accountant made the entries indicated in the table.

In addition, entries regarding other income may be of a different nature.

In the process of determining the amount of income, accounting and tax accounting have practically no differences; they exist only with a few exceptions:

• In the process of selling fixed assets with a difference in depreciation, the amount for which is allocated monthly
• Sale of operating systems with different initial costs, for example, during leasing
• In the process of occurrence of differences in amounts arising only in tax accounting

What indicators are included in non-operating expenses

This expense portion is not associated with trading goods, making a profit, or paying contractors for services provided. This type also includes certain types of losses.

For expenses to be non-operating, they must, like income, not be related to the main activity.

For example, if a trading company concluded that it has excess warehouse space and decided to rent it out, having previously spent money on repairs, then such waste is non-operating, but if renting is the main activity of the company, then repair costs act as production

A complete list of expenses that do not belong to the main activity is contained in Art. 256 of the Tax Code of the Russian Federation, this includes the following positions:

In addition, there may be other expenses that comply with all the norms of the Tax Code and are documented.

For example, such expenses may include:

• discounts on goods and services
• banking settlement
• legal costs or for loans

It should be remembered that interest is a separate expense item, that is, they are regarded according to the Tax Code of the Russian Federation as an independent expense.

Entering information on expenses into accounting

According to the norms, an accountant must take into account such expenses in the existing tax period, since they will affect the size of the tax base in the future tax period.

According to the regulations on non-operating income and expenses, the amounts may not coincide with tax accounting. Therefore, non-operating income in accounting is related to “Other” and is taken into account with the main income, which affects the occurrence of differences in amounts that must be adjusted.

Income/expenses arising outside the sale of products are determined in accordance with the lists established at the legislative level. The accountant in the reporting must take into account all the features of these amounts and make the appropriate entries. In addition, it is necessary to maintain tax registers, according to which the tax base for deducting income tax will be formed.

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Non-operating expenses those expenses of the organization that are not directly related to production and sales are considered.

They can be divided into two types.

1. Expenses arising in current activities. The list of such expenses is given in paragraph 1 of Art. 265 Tax Code of the Russian Federation.

This is for example:

costs of maintaining property leased;

interest on loans (credits) received, as well as on securities issued by the organization (for example, bills);

negative exchange rate differences from currency revaluation and foreign currency debt;

negative differences arising from the sale or purchase of foreign currency at a rate that deviates from the official rate of the Bank of Russia;

legal expenses (costs associated with the consideration of the case in court). These are, for example, the costs of paying for the services of lawyers and other persons providing legal assistance (representatives);

contractual sanctions (forfeit, fine, penalty) that the organization must pay to counterparties;

costs for canceled production orders, as well as for production that did not produce products;

discounts provided to customers if they fulfill certain conditions, or bonuses;

expenses for conservation of fixed assets;

costs for banking services;

other expenses that are not related to the production and sale of goods (work, services);

expenses for liquidation of fixed assets .

2. Losses equated to non-operating expenses.

They are given in paragraph 2 of Art. 265 Tax Code of the Russian Federation.

In particular, these are:

losses of previous years identified in the reporting year;

losses from downtime due to internal production reasons;

losses from downtime due to external reasons not compensated by the culprits;

written off bad debts not covered by reserves;

shortages;

losses from natural disasters, fires, accidents and other emergencies.

losses on the transaction of assignment of the right of claim.

This list is not closed.

We can say that non-operating expenses include any costs that reduce taxable profit and are not taken into account as part of the costs of production and sale of goods (work, services).

Accounting for non-operating expenses

Non-operating expenses are recorded in account 91 “Other income and expenses”, subaccount 91-2 “Other expenses”.

Moment of reflection of non-operating expenses in tax accounting

Non-operating expenses are reflected in tax accounting as follows:

Article 250 of the Tax Code of the Russian Federation. Non-operating income

For the purposes of this chapter, non-operating income is income not specified in Article 249 of this Code.

Non-operating income of a taxpayer is recognized, in particular, as income:

At the same time, requirements for funds in foreign currency under the second part of the repo must be revised depending on changes in the official exchange rate of foreign currency to the ruble, if income/expenses on transactions are recognized as interest on a loan in the form of securities in accordance with paragraphs 3 and 4 of Article 282 Tax Code of the Russian Federation. Obligations (claims) for funds in foreign currency for the return (receipt) of attracted (placed) funds are also subject to revaluation, if, based on the above article, income/expenses on a repo transaction are considered interest on placed (raised) funds. When expenses/income on REPO transactions are not qualified by Article 282 of the Tax Code of the Russian Federation as interest on a loan/on placed funds, they do not need to be revalued (Letter of the Ministry of Finance of Russia dated December 29, 2010 N 03-03-06/2/223).

If an organization revises requirements due to a change in the official foreign exchange rate to the ruble, the result of such revaluation should be taken into account as part of non-operating income/expenses. At the same time, for the purpose of taxing the organization’s profit in the form of interest on a loan provided by securities, the negative difference between the acquisition price under the second part of the repo and the sale price under the first part of the repo is used (Letter of the Ministry of Finance of Russia dated December 29, 2010 N 03-03-06/2 /223).

We wrote, and in this article we will look at the costs. What are they? How does the Tax Code of the Russian Federation classify them? In which articles can you find lists of expenses for each group? What expense accounting features should you keep in mind?

General expenses requirements

Expenses reduce the tax base for income tax; accordingly, the more expenses we can take into account, the less the amount of tax payable will be. From here it follows a logical conclusion that during audits, tax authorities will primarily check expenses: and if some part of them does not meet the requirements, such expenses will be excluded from the calculation, and the tax will be recalculated upward.

What are these requirements?

We have talked about them more than once:

• Economic feasibility;
• Availability of supporting documentation;
• They must be related to generating income.

All three points are pretty clear until it comes to practice. Small companies have few problems with recognizing expenses; most often they involve the lack of supporting documentation or incorrect documentation. But a large business organization has a lot of questions about recognizing expenses. Situations can be very different; here, again, official explanations from relevant government agencies and a good accountant can help.

Important! In the Tax Code of the Russian Federation, justified expenses are understood as the monetary expression of economically justified expenses. There is no other definition, there is no list of what can be considered reasonable expenses and what cannot be considered. The list of justified expenses is largely determined by the characteristics of the business and the internal organization of the company, so it makes sense in the accounting policy for taxation to independently establish the criteria by which you determine the validity of a particular expense transaction.

Important! There is also no list of documents confirming expenses. It all depends on the specific operation. These can be acceptance certificates for completed work, invoices, agreements with counterparties, payment documents, etc.

All these documents must meet the requirements of the legislative acts of the Russian Federation. If, for example, mandatory details are set for a cash receipt, then all of them must be on the cash receipt. If at least one of them is missing, then the tax authorities have the right to consider the document not properly executed and remove this expense.

Therefore, all primary forms you use, including those that you developed yourself, must also be approved as part of the accounting policy.

Expenses for this tax are recognized in the same way as income, using one of the methods: cash or accrual method.

For some expenses, standards have been established, that is, they are not accepted for taxation in full, but only in some part. This is relevant for entertainment, travel, advertising expenses, as well as expenses for creating certain reserves. Amounts of such expenses that exceed the standards are taken into account at the expense of profit after the tax has been calculated on it.

Types of expenses

Expenses for income tax are divided into three types:

1. Production and sales costs;
2. Non-operating expenses;
3. Expenses not included in the tax base.

Here, the same as with income: the first two types of expenses directly affect the amount of tax, expenses of the third type do not participate in the calculation of the tax in any way and under no circumstances.

Which expenses are of which type? Let's tell you in order.

Production and sales costs

These expenses relate to core activities and have their own classification. This type of expense is divided into 4 groups:

• Material costs;
• Labor costs;
• Depreciation;
• Other expenses.

Each group of expenses has its own list and characteristics.

Material costs– this is the purchase of raw materials, materials, tools and other components that are necessary directly for the production process itself. Their list is in Art. 254 Tax Code of the Russian Federation.

Here are its main points:

• Costs of raw materials/materials necessary for production, as well as for packaging and preparing products for sale;
• Costs of tools, inventory, equipment, workwear, personal protective equipment and other property that is not depreciable;
• Costs for the purchase of components, semi-finished products;
• Costs of fuel, energy, water;
• Costs for the acquisition of services (or work) of a production nature (can be performed either by third-party legal entities or individual entrepreneurs, or by their own structural divisions);
• Shortages and losses from spoilage during storage (as well as transportation) of inventories within the limits of natural loss norms;
• Technological losses that occurred during the production / transportation process (if the concept of “technological losses” is applicable to the product).

Labor costs– this is not only wages for employees. This group of expenses includes an extensive list of expenses - you can see it in its entirety in Art. 255 Tax Code of the Russian Federation.

Let's name the main ones:

• Wages calculated in accordance with rates / salaries / piece rates, etc.;
• Payments of an incentive nature - this includes bonuses, allowances, bonuses;
• Payments of a compensatory nature - here we can mention, as an example, allowances for working at night, for going out on holidays, for combining professions, etc.;
• Vacation pay and monetary compensation in case of unused vacation;
• One-time payments for length of service;
• Allowances for work experience in the Far North, as well as payments according to regional coefficients in connection with work in difficult climatic conditions;
• Insurance premiums under compulsory insurance contracts;
• Other expenses in favor of the employee in accordance with the provisions of the employment/collective agreement.

Depreciation deductions– apply to those who have depreciable property. It is calculated using the linear method (for each object) or the non-linear method (for each depreciation group). As a result, the cost of fixed assets is gradually written off as expenses.

other expenses– this remaining group includes all other production and sales costs that are not included in the first three groups. For any company to operate normally, it needs an office (which is often rented), it needs telephone communications and the Internet, it needs office supplies - all these are other expenses.

The list of other expenses can be found in Art. 264 of the Tax Code of the Russian Federation, the main ones are:

• Taxes/duties/customs payments;
• Costs for product certification;
• Commission fees for services provided to a legal entity by other organizations;
• Recruitment costs;
• Rent and leasing payments;
• Costs of maintaining official transport;
• Travel expenses;
• Expenses for various consulting/legal/audit/information services;
• Costs for publishing reports and submitting statistical observation forms to the relevant authorities;
• Entertainment expenses;
• Purchase of stationery;
• Payment for postal/telephone and other similar services;
• Purchase of computer programs;
• Other miscellaneous expenses.

Important! You can see for yourself that the list of other expenses is very extensive; accordingly, they can make up a significant part of the organization’s total expenses. All of them must be documented and justified, since in the absence of justification, tax authorities will exclude a very significant amount of expenses from the income tax calculation. As a result, you risk receiving not only a decent amount of additional tax payable, but also penalties and fines.

Non-operating expenses

This type of expense includes everything that is not related to either production or sales. See the list in Art. 265 Tax Code of the Russian Federation. Among the main representatives of this group are:

• Interest on debt obligations;
• Costs of issuing its securities and servicing purchased securities;
• Negative exchange rate difference resulting from revaluation of advances (issued/received);
• Expenses for creating a reserve for doubtful debts;
• Costs incurred for the liquidation of fixed assets, their conservation and re-preservation;
• Legal costs;
• Banking expenses;
• Losses from previous years that were identified in the current period;
• Bad debt amounts;
• Losses from downtime due to internal production reasons;
• Identified shortage of food supplies;
• Losses from natural disasters - fires, floods, etc.;
• Other expenses, if justified.

Expenses not taken into account for tax purposes

Art. is dedicated to these expenses. 270 Tax Code of the Russian Federation. They do not take part in tax calculations, so you cannot reduce your profits by them. Such expenses, for example, include:

• Dividends accrued from profit after tax;
• Penalties, fines and other sanctions paid to the budget;
• Contributions to the authorized capital, contributions to a simple / investment partnership;
• Advance payment for goods (works/services) - when the organization uses the accrual method;
• Donated property;
• Financial assistance to employees;
• Other expenses from Art. 270 Tax Code of the Russian Federation.

Dividing costs into direct and indirect

Above is one of the classifications of expenses - according to their inclusion (non-inclusion) in the calculation of income tax. But it is important to remember that costs must also be divided into direct and indirect.

What are direct costs? This is everything that goes directly into creating the product. For simplicity, we show this in the form of a formula:

Direct costs = material costs + wages of production personnel + depreciation of production fixed assets

That's all! All other costs associated with production and sales are indirect.

Important! The list of direct expenses should be established in the accounting policy, since it can also vary depending on the characteristics of the activity.

Why divide them?

• Direct expenses form the expenses of the current period as products (works / services) are sold, in the cost of which they are included. That is, you incurred production costs for the product in the 1st quarter, but sold it only in the 2nd quarter: this means that you take these costs into account when calculating the tax based on the results of the six months, and not in the 1st quarter.
• Indirect costs are fully recognized in the current period. The same goes for non-operating expenses. When these expenses occurred, take them into account during this period.

If you classify expenses incorrectly, this will result in them being incorrectly allocated to periods. As a result, again, you will face tax recalculation, penalties and fines. To minimize this risk, close attention should be paid to the classification of expenses, their confirmation and justification.