At the enterprise, accounting for inventory items (furniture, computers, etc.) is maintained in the off-balance sheet account MTs.04.i.e. receipt is reflected by the postings: D 10- K 60- 14,364.41- laptop D 19- K 60- 2,585.6- VAT. Then we transfer it into operation: D 44.01- K 10- 14,364.41D MTs.04 -14,364.41 according to MOLO, it was listed on the MOL account MTs.04 for 5 years. Now MOL bought it from us for 5 tr. What entries should I make and how should I reflect it in the income tax return?
Debit 62 Credit 91-1– revenue from sales is reflected;
VAT is charged on revenue;
Credit 013– written off off-balance sheet in connection with the sale.
When calculating income tax:
– included in income the proceeds from the sale of the table (excluding VAT)
How to register and account for household supplies
Situation: how to reflect in accounting and taxation the sale of inventory worth less than 40,000 rubles. with a useful life of more than 12 months, if the costs of its acquisition were written off upon commissioning
If the useful life of business equipment exceeds 12 months, then after the transfer of this property into operation, the organization is obliged to monitor its safety. To do this, you can use records of inventory and household supplies in operation or off-balance sheet accounts. (for example, account 013 “Inventory and household supplies”).
When selling inventory, the acquisition costs of which have already been written off as expenses, reflect other income in accounting in the amount of funds due (paragraph 6, clause 7, PBU 9/99). At the same time, write off the cost of the inventory from the off-balance sheet account (make a note about the write-off in the statement). Since, when the inventory was transferred into operation, its cost was completely written off as expenses, no expenses arise when selling this property (clause 18 of PBU 10/99).
Recognize the proceeds from the sale of inventory (net of VAT) as income from sales (clause 1 of Article 249, clause 1 of Article 248 of the Tax Code of the Russian Federation). As a general rule, when selling property that is not recognized as depreciable, the organization has the right to reduce the income from the sale by the purchase price of this property (subclause 2, clause 1, article 268 of the Tax Code of the Russian Federation). Since the organization has the right to independently determine the procedure for writing off such an object, taking into account the period of its use and other economic indicators, at the time of sale, the costs of purchasing inventory can be written off in whole or in part. For example, when writing off evenly over several reporting periods. When the inventory was transferred into operation, its cost was already taken into account as expenses, so it cannot be taken into account again when calculating income tax. Take into account the underwritten amount of acquisition costs in the full amount of expenses (clause 5 of Article 252, subclause 3 of clause 1 of Article 254 of the Tax Code of the Russian Federation).
An example of how to reflect in accounting and taxation the sale of business equipment, the acquisition costs of which were charged to the costs of its transfer to operation. The organization controls the safety of inventory using off-balance sheet accounting
In January, Alpha LLC purchased a computer desk worth 11,800 rubles. (incl. VAT - 1800 rub.) for installation in the office.
According to the accounting policy for accounting purposes, fixed assets worth less than 40,000 rubles. are written off as expenses when they are put into operation and are recorded in off-balance sheet account 013 “Inventory and household supplies.” Therefore, after installing the table in the office, the Alpha accountant wrote off the cost of the table as expenses and accepted this object for off-balance sheet accounting.
In July, it was decided to update the office furniture and sell the computer desk to one of the employees. According to the purchase and sale agreement, the cost of the table was 9,440 rubles. (including VAT - 1440 rubles).
In Alpha's accounting records, the listed business transactions were reflected as follows.
In January:
Debit 10-9 Credit 60
– 10,000 rub. (RUB 11,800 – RUB 1,800) – a computer desk was posted to the warehouse;
Debit 19 Credit 60
– 1800 rub. – input VAT is reflected;
Debit 68 subaccount “VAT calculations” Credit 19
– 1800 rub. – accepted for deduction of input VAT on property acquired for use in activities subject to VAT;
Debit 26 Credit 10-9
– 10,000 rub. – the cost of the computer desk is written off (when transferred to the office);
Debit 013
– 10,000 rub. – a computer desk was accepted for off-balance sheet accounting, the cost of which was charged to expenses.
In July:
Debit 62 Credit 91-1
– 9440 rub. – revenue from the sale of a computer desk is reflected;
Debit 91-2 Credit 68 subaccount “VAT calculations”
– 1440 rub. – VAT is charged on revenue;
Credit 013
– 10,000 rub. – a computer desk was written off off-balance sheet due to sale.
When calculating income tax for nine months, Alpha’s accountant:
– included in income the proceeds from the sale of the table (excluding VAT) in the amount of 8,000 rubles. (9440 rub. – 1440 rub.);
– included in expenses the cost of a computer desk put into operation in January in the amount of 10,000 rubles.
Before you start working with inventory (working clothes), they must be credited to the appropriate accounts (to the account “10/I/S” - for inventory, or to the account “10/СО/С” - for workwear).
To account for material assets in operation, the off-balance sheet account “MTs - Material assets in operation” is used, with connected analysts for employees and inventory items.
To account for inventory and workwear, the following operations in the DCU journal are used:
1. Transfer of the MBP into operation;
2. Transfer of IBP from one employee to another;
3. Return of the MBP from service;
4. Decommissioning of the MBP from operation.
1. Transfer of the MBP into operation
At this step, the equipment/working clothing transferred for operation is indicated.
We create the operation “Transfer of MBP into operation”. In the header of the invoice we indicate the employee to whom we are transferring the inventory/working clothes for operation and the warehouse from which we are transferring them, as well as the write-off account if the inventory/workwear will be written off immediately upon transfer for operation:
In the details of the invoice for each inventory (working clothes) transferred into operation, we indicate whether this equipment/workwear will be written off from service immediately upon transfer into operation (to the debit of the write-off account specified in the header (for example, 20/PROCH) and to the debit of the "MC" account ") or not.
To do this, use the “Write off?” field. in the invoice detail, which can take one of two values “No” or “Yes”.
After the equipment/working clothing has been released from the warehouse, from that moment it is considered to be in use.
2. Transfer of IBP from one employee to another
At this step, the inventory/working clothing transferred for use from one employee to another is indicated.
We create the operation “Transfer of IBP from one employee to another.” In the header of the invoice, in the “From” field, we indicate the employee from whom we are transferring the equipment/working clothes, and in the “To” field, we indicate the employee to whom we are transferring the equipment/workwear. In the details of the invoice we indicate the transferred equipment/working clothes:
3. Return of the MBP from service
At this step, inventory and workwear returned to the warehouse from use are indicated.
We create the operation “Return of the MBP from service”. In the header of the invoice, in the “From employee” field, indicate the employee from whom we receive the returned equipment/working clothes.
Off-balance sheet accounts mts02 accounting
In the “To warehouse” field, indicate the warehouse to which the inventory/working clothing is returned.
In the details of the invoice we indicate the returned equipment/working clothes:
(If equipment/working clothing was written off immediately upon transfer to operation, then there is no need to return this equipment/working clothing).
4. Decommissioning of the MBP from service
We create the operation “Decommissioning of MBP from operation”. In the header of the invoice we indicate the write-off account and the employee whose equipment/workwear being written off is in use:
In the details of the invoice, if equipment/working clothing is written off as scrap, then in the field “Received scrap for the amount” we indicate the amount of scrap received, otherwise we leave this field blank. Based on the amount of scrap received, the scrap capitalization table of the MB-8 form is filled out.
If in the operation “Transfer of the IBP into operation” this inventory (working clothes) has already been written off from operation, then in this case the inventory/work clothes will be written off only from the credit of the off-balance sheet account “MC”, otherwise the write-off will be carried out to the write-off account specified in the invoice header .
Receipt of materials
Materials can be received by the organization in the following ways:
1. From suppliers for a fee.
Materials are received from suppliers on the basis of accompanying documents, such as: delivery note and invoice. Next, a Receipt Order is issued at the warehouse (Form No. M-4). Information from the receipt order is entered into the Materials Accounting Card (form No. M-17).
If, when receiving materials from the supplier, discrepancies in actual data regarding quantity, quality, etc. are revealed. with documents, or there are no accompanying documents (uninvoiced delivery*), then a Materials Acceptance Certificate is drawn up (Form No. M-7), the materials are received by the commission at accounting prices and a receipt order is not issued. The amount of excess materials is attributed to an increase in debt to the supplier, or the excess material received is accepted for safekeeping (accounted for in off-balance sheet account 002), and if a shortage is identified due to the fault of the supplier, a claim is made to him.
When accepting materials at the supplier's warehouse, the driver (forwarder) is issued a Power of Attorney to receive materials (form No. M-2 or No. M2a).
Postings:
D10 K60 - materials received at actual cost
D19 K60 - input VAT included
D68 K19 - VAT credit
D60 K51 - payment to the supplier
2. From our own production (production of material in-house)
The receipt of materials from in-house production to the warehouse is documented by the Requirement-Invoice (Form No. M-11).
Postings:
D20,23 K10,70,69,02,76
D10 K20.23 - at actual cost
3. From the founders
contribution of materials to the authorized capital (AC):
D10 K75 - at agreed price
4. When dismantling equipment.
The receipt of materials during equipment dismantling is documented in an Act (form No. M-35).
5. For barter transactions
A) registration at the sale price of the transferred property:
D10 K60
D19 K60
B) reflection of the transferred property at the sales price including VAT:
D62 K90.1 (91.1) - revenue excluding VAT
D90.3 (91.2) K68 - VAT
D90.2 (91.2) K10,41,07, etc. - deregistration of transferred property at book value
D90.9 (91.9) K99 - profit
D99 K90.9 (91.9) - loss
C) offset of debt for sales value excluding VAT:
D60 K62
D) VAT reflection (CANCELLED SINCE 2009):
D51 K62 - VAT received from the counterparty
D68 K19 - VAT offset from the budget
D60 K51 - VAT transferred to the counterparty
6. Free receipt
Postings:
D10 K98 - at estimated cost
When releasing materials into production or for other purposes:
D20,26,44 K10
D98 K91.1
In accordance with the Instructions for using the Chart of Accounts, materials can be received in two ways:
1. at actual cost
As a rule, they are used by organizations that have a small range of materials. All costs for the purchase of materials are also reflected in account 10 “Materials”.
1. The actual cost of materials purchased for a fee is the amount of actual costs for the acquisition of materials, excluding VAT and other refundable taxes.
Actual costs include:
1. amounts paid to the supplier;
2. amounts paid for information, consulting and intermediary services for the purchase of materials;
3. customs duties and fees;
4. non-refundable taxes;
5. costs of procurement and delivery of materials to the place of their use;
6. costs of bringing materials to a state suitable for use for the intended purposes;
7. other costs directly related to the purchase of materials.
2. The actual cost of materials, when manufactured by the organization itself, is determined based on the actual costs associated with their production.
3. The actual cost of materials contributed to the authorized capital (AC) is determined from their monetary value agreed upon by the founders.
4. The actual cost of materials received free of charge is determined based on their current market value as of the date of acceptance for accounting.
5. The actual cost of materials received in exchange for other property is recognized as the cost of the transferred property (sale value).
Postings:
D10 K60 - stationery arrived
D19 K60 - accepted for VAT accounting on stationery
D26 K10 - stationery issued to employees.
2. at discount prices
in this case, it is necessary to use account 15 “Procurement and acquisition of material assets”. The Debit of this account reflects the actual costs of purchasing (procuring) materials, and the Credit of this account reflects the accounting value of materials received and capitalized. The difference between the actual and accounting values is written off to account 16 “Deviation in the cost of material assets.” The differences accumulated on account 16 are written off to the debit of the production cost (sales expenses) accounts, and if the difference is negative, they are reversed.
Postings:
D60 K51 - supplier invoice paid
D10 K15 - paper accepted for accounting at the discount price
D15 K60 - paper accepted for accounting at actual price
D19 K60 - accepted for accounting for input VAT
It turns out that the book value of the paper is less than the actual value, we make the following posting:
D16 K15 - for the difference between the accounting and actual prices (overexpenditure written off)
D26 K10 - the paper was issued to the employee.
at the end of the month, deviations from account 16 are written off:
D26 K16 - account deviations 16 are written off.
Reserve for reduction in cost of materials
Materials that are morally obsolete or have partially lost their original qualities, or the current estimated cost of which has decreased, are reflected in the balance sheet at the end of the reporting period minus a reserve for a decrease in the cost of materials formed at the expense of financial results, by the amount of the difference between the current estimated cost, if it is higher than the market value.
Postings:
in December a reserve is created on December 31:
D91.2 K14 (does not reduce taxable profit)
if in the next reporting period these inventories are written off for any reason, the reserve is restored:
D14 K 91.1
A similar entry is made when the market value of materials for which corresponding reserves were previously created increases.
Analytical accounting for account 14 is maintained for each reserve. Such materials are reflected in the balance sheet net of reserves.
Accounting for materials in transit and uninvoiced deliveries*
1. Materials in transit
Materials are considered to be in transit if they have not arrived at the warehouse by the end of the month, but ownership of them has already transferred to the buyer.
Such materials are reflected in account 10 “Materials” without being posted to the warehouse. Next month, when materials actually arrive at the warehouse, these amounts are reversed and a regular entry is made for the receipt of materials into the warehouse.
Postings:
Registration of materials in transit:
D10.materials in transit K60 - at actual cost
D19 K60 - input VAT included
When materials arrive at the warehouse:
D10.materials on the way K60 - reversed!
D10 K60 - at actual cost
D68 K19 - VAT credit
D60 K51 - payment to the supplier
2. Uninvoiced deliveries*
Such materials are accepted according to the materials acceptance certificate drawn up in the warehouse, at the accounting cost.
If payment documents from the supplier are not received by the end of the month, these materials remain in the acceptance assessment.
The following month, when payment documents are received, the cost of the uninvoiced delivery is adjusted taking into account the received documents.
Postings:
Receipt of materials before receipt of settlement and payment documents from the supplier:
D10 K60 - at book value
When the supplier presents settlement and payment documents, the cost is adjusted:
D10 K60 - if the actual cost is higher than the book value
or
D10 K60 - reversal if the actual cost is less than the book value
D19 K60 - input VAT included
D68 K19 - VAT credit
If settlement documents for uninvoiced supplies arrive next year, then
The book value of materials does not change;
- the VAT amount is accepted for accounting in the prescribed manner;
- settlements with the supplier are clarified.
In this case, the difference between the accounting value of capitalized materials and their actual value is written off in the month in which the settlement and payment documents were received:
Postings:
D60 K91.1 - profit of previous years (with a decrease in the cost of materials)
D91.2 K60 - loss from previous years (with an increase in the cost of materials)
DISPOSAL OF MATERIALS
Materials at the enterprise can be:
1.
released into production
is drawn up with a Limit Intake Card (Form No. M-8) - if norms (limits) for material consumption are established, or with a Requirement Invoice (Form No. M-11) - if norms are not established.
2. transferred to use for own needs
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implemented externally
An invoice for the release of materials to the third party is issued (form No. M-15).
Postings:
D62 K91.1 - at the selling price (sales value), including VAT
D91.2 K68.2 - VAT is charged for payment to the budget on the sale price
D51 K62 - receipt of payment from buyers for materials
D91.9 K99 - profit accrued from the sale of materials
D99 K91.9 - loss accrued from the sale of materials.
4. liquidated as a result of emergency circumstances.
5. made as a contribution to the authorized capital or joint venture
Postings:
if accounting is kept at actual cost using account 10 “Materials”:
D58 K10 - write-off at actual cost
D91.2 K58 or
D58 K68 - VAT recovery
if materials are accounted for using accounts 15 and 16:
D58 K10 - write-off at book value
D16 K58 or
D58 K16 - bringing to actual cost
D91.2 K58 or
D58 K91.1 - bringing the actual cost to the agreed value.
D58 K68 - VAT recovery
6. transferred free of charge (or under a gift agreement).
Postings:
if accounting is kept at actual cost using account 10 “Materials”:
D91.2 K10 - write-off at actual cost
if materials are accounted for using accounts 15 and 16:
D91.2 K10 - write-off at book value
D91.2 K16 - if the actual cost is greater than the book price
D16 K91.1 - if the actual cost is less than the book price
D91.2 K68.2 - VAT is charged on the estimated cost
D99 K91.9 - loss accrued from donated materials.
7. in case of shortage
Postings:
if accounting is kept at actual cost using account 10 “Materials”:
D94 K10 - write-off at actual cost
if materials are accounted for using accounts 15 and 16:
D94 K10 - write-off at book value
D16 K19 or
D94 K16 - write-off of deviations from the actual cost
D20,26,44 K94 - write-off of shortages within the limits of natural loss
D73.2, 91.2 K94 - writing off the shortage to the guilty person or to the financial result.
When materials are released into production or otherwise disposed of, they are assessed in one of the following ways:
1. based on the average cost of each unit
this is how materials used by the organization in a special manner or stocks that cannot normally replace each other (precious metals, stones, etc.) are valued;
2. according to the average cost price
is determined by dividing the total cost of a type of materials by their quantity, respectively consisting of the cost and quantity for the balance at the beginning of the month and for materials received in this month;
3. at the cost of the first purchases (FIFO)
is based on the assumption that materials are used in production in the order in which they are purchased, i.e. the first materials entering production are valued at the cost of early purchases, taking into account the balance at the beginning of the month. And the balance at the end of the month is estimated at the cost of the most recent acquisitions.
The LIFO method was canceled from 01/01/08
Analytical accounting of materials
It is carried out in storage areas (warehouses) and in the accounting department of the enterprise.
In warehouses, records are kept by financially responsible persons on special cards, which are opened for each name and type of materials. The cards reflect transactions involving the receipt and consumption of materials.
In the accounting department of an enterprise, accounting is carried out in one of the following ways:
1) Quantitative-total accounting
entries in accounting cards are made on the basis of documents received from the warehouse.
2) Operational accounting
The accounting department does not keep cards; for accounting purposes, verified cards filled out in the warehouse are used.
3) Total accounting
is carried out in the context of storage locations and financially responsible persons only in total terms.
TRANSPORTATION AND PROCUREMENT COSTS (TPP)
According to clause 70 of the Methodological Guidelines for Accounting for Material and Industrial Inventories (MPI), transportation and procurement costs for the purchase of materials are:
- costs of loading materials into vehicles and transporting them, payable by the buyer in excess of the price of these materials under the contract;
- expenses for business trips for the direct procurement of materials;
- payment for storage of materials at places of purchase, at railway stations, at camps, in ports;
- markups (above allowances), commissions (cost of services) paid to other organizations;
- the cost of losses on delivered materials in transit (shortages, spoilage) within the limits of natural loss norms;
- interest payments for granted loans and borrowings related to the acquisition of materials before they are accepted for accounting;
- expenses for maintaining the organization’s procurement and warehouse apparatus, workers directly involved in the procurement (purchase) of materials and their delivery (support);
- costs of maintaining special procurement points, warehouses and agencies organized in places where materials are procured;
- other expenses.
ACCOUNTING
According to paragraph 83 of the Methodological Guidelines for Accounting for Inventories, these expenses can be taken into account in one of three ways:
1. included in the cost of purchased materials
expenses are included in the actual cost of purchased materials, which is reflected in account 10 “Materials”. This method is advisable to use with a small range of materials or in the case of significant importance of individual types and groups of materials.
2. on a separate subaccount to account 10 “Materials”
expenses are accounted for in a separate subaccount to account 10 “Transportation and procurement costs”. This method is used if such costs are insignificant or cannot be attributed to the cost of certain types of materials.
Postings:
D10.1 K60 - materials received from supplier
D10.1.1 K60 - transport and procurement costs for materials are reflected
D19 K60 - VAT is reflected on transportation and procurement costs for materials
D60 K51 - payment to the supplier for materials and transportation and procurement costs
D68 K19 - accepted for deduction of VAT on materials and transportation and procurement costs.
3. are reflected in a separate account “Procurement and acquisition of material assets”
The debit of account 15 “Procurement and acquisition of material assets” reflects the receipt of materials at the purchase price (Debit 15 Credit 60). The credit of account 15 in correspondence with account 10 “Materials” includes the cost of inventories actually received by the organization and capitalized.
According to paragraph 80 of the Methodological Instructions, it is allowed to use accounting prices in analytical accounting and storage areas for materials.
The following are used as accounting prices for materials:
a) negotiated prices;
b) actual cost of materials according to the previous month or reporting period (reporting year);
c) planned prices;
d) average price of a group of materials.
If there are significant deviations from planned and average prices from market prices, they are subject to revision. Such deviations should not exceed, as a rule, 10%.
Thus, by posting Debit 10 Credit 15, materials are transferred to the warehouse at accounting prices.
The amount of the difference in the cost of purchased inventories, calculated in the actual cost of their acquisition (procurement) and accounting prices, is written off from account 15 to account 16 “Deviation in the cost of material assets.”
In accordance with clause 85 of the Methodological Instructions, TZR can also be attributed to balance sheet account 15. Consequently, the deviation in the cost of materials (the difference between the actual cost of purchased materials and their accounting price) will include not only the difference between the cost of the material at the contract price and its the accounting price, but also the amount of inventory, and the amount of deviations at the end of the reporting period is written off in full to balance sheet account 16.
In the balance of balance sheet account 15, the organization can only include the cost of materials indicated in the supplier’s payment documents (invoice, invoice, payment request-order, etc.), for which the rights of ownership, use and disposal have been transferred to the buyer, but materials have not yet arrived (materials are on the way).
Postings:
D15 K60 - materials received from supplier
D19 K60 - VAT reflected on materials received
D15 K60 - reflected TZR based on materials
D19 K60 - VAT reflected on TZR
D60 K51 - payment to the supplier for materials
D68 K19 - accepted for deduction of VAT on materials and technical equipment
D10 K15 - receipt of materials at accounting prices is reflected
D16 K15 - reflects the amount of deviations (including TZR) between the actual cost of purchased materials and the accounting price.
WRITTEN OFF
In accordance with clause 86 of the Methodological Guidelines for Accounting for Material and Industrial Inventories (MPI), transportation and procurement costs related to materials released into production, for management needs and for other purposes, are subject to monthly write-off to the accounting accounts in which the consumption of relevant materials is reflected (in the accounts of production, service industries and farms, etc.).
One of the following options for writing off transportation and procurement costs must be specified in the organization’s accounting policies:
1. the average percentage method in which expenses are written off to increase the cost of materials consumed in an amount calculated using the formula:
1. In order to reflect the transfer of materials into production, you must first calculate the average cost per unit of material, which is equal to:
(total cost of material purchased in the current month, taking into account its balance at the beginning of the month)
______________________________________________________________________________________
(total quantity of material in stock)
2. calculate the percentage of write-off of transportation and procurement costs (TZR) in the current month (the share of TZR in the cost of materials written off for production):
(remaining inventory at the beginning of the month + receipts of inventory for the month)
_____________________________________________________________________________________
(total cost of material purchased per month, taking into account its balance at the beginning of the month x 100%)
Please note that in the resulting amount we leave four digits after the decimal point.
3. Knowing the write-off percentage, we can calculate the amount of TZR write-off in the current month:
The cost of materials transferred to production in the current month is multiplied by a percentage.
Postings:
D20 K10.1 - materials written off for production
Accounting for fixed assets worth up to 20,000 rubles. in "1C: Accounting 8.0"
The procedure for reflecting such assets in accounting and tax accounting is the same.
To account for assets that meet the criteria for inclusion in fixed assets, but according to the accounting policy of the organization must be reflected in the accounting records as part of inventories, and according to the rules of the Tax Code of the Russian Federation as part of material expenses, it is recommended to use the mechanism for accounting for inventory and household supplies. Such objects can be reflected on account 10.09. According to the Instructions for using the chart of accounts (approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n), this account is intended to record the availability and movement of inventory, tools, household supplies and other means of labor, which are included in the funds in circulation.
Posting Such materials are reflected in the program in the same way as any other materials. To do this, use a document with the type of operation "purchase, commission". The account for incoming inventories should be specified as 10.09 “Inventory and household supplies”(both for accounting and tax accounting for income tax).
For transfers such MPZ into production you should use the document on the tab of which "Inventory and household supplies"
When posting a document, the cost of inventory items transferred for production will be written off from the materials account in the warehouse to the production costs (selling expenses) account specified in the method of recording expenses. At the same time, in order to ensure proper control over the movement of these objects in production or operation, they will be automatically reflected in the debit of a special off-balance sheet account.
Off-balance sheet account MC.04 “Inventory and household supplies in operation” designed to ensure proper control over the movement of inventory and household supplies in operation. Analytical accounting for this account is carried out in the context of nomenclature, batches of materials in operation and materially responsible persons.
Upon actual disposal of inventories, they can be written off from the off-balance sheet account MTs.04. For this purpose the document is used "Decommissioning of materials", on the tab of which "Inventory and household supplies" the nomenclature, batch of materials in operation, the materially responsible person and the number of inventory items being written off are indicated.
When posting the document, the inventory item will be written off from the credit of the off-balance sheet account 10.MC.
If in tax accounting an asset must be included in depreciable property, whereas in accounting the organization’s accounting policy requires its reflection in the inventory, its capitalization in the program should be reflected as the receipt of an item of non-current assets using a document “Receipt of goods and services” with the type of operation "equipment".
Since the useful life of such an object exceeds 12 months, and the value at the time of receipt is not always fully formed, then before a special decision is made to include this asset in the inventory, it should be credited to the account 08.04 “Acquisition of fixed assets”(both in accounting and tax accounting).
After the value of the asset is finally formed, it must be reflected in accounting as part of the inventory, and in tax accounting - included in fixed assets. To reflect this operation in the program, a document is used “Acceptance for accounting of fixed assets” with the type of operation "equipment", where on the bookmark "Accounting" it is enough to choose the asset accounting procedure "Reflection in the composition of the MPZ." Then you need to indicate the inventory item, as well as the accounting account and warehouse where it will be posted.
On the bookmark "Tax accounting" you should indicate the parameters of depreciation of fixed assets according to tax accounting.
Fixed assets that are accounted for as part of inventories in accounting should be reflected in tax accounting in a separate account 01.МЦ “Assets taken into account as part of inventory in accounting records”. This is required to correctly reflect the amounts of temporary differences, and also allows for separate accounting of such depreciable property.
If the fixed asset is reflected in accounting as part of the inventory, the checkbox "Calculate depreciation" on the bookmark "Tax accounting" will not be available, since depreciation in tax accounting can only begin after the material has been transferred to production. When posting the document, the program will reflect the reclassification of the asset in accounting - its value will be written off from the account for investments in non-current assets, and new material will be credited to the inventory account.
When posting the document, the inventory item will be capitalized according to accounting to the warehouse and item accounting account specified in the document in an amount equal to the number of fixed assets accepted for accounting indicated in the tabular section "Fixed assets" document “Acceptance for accounting of fixed assets”. In tax accounting, the value of the asset will be transferred to the fixed assets account of the organization.
If the organization applies the provisions PBU 18/02 “Accounting for income tax calculations”, then when posting the document, positive temporary differences in the assessment of the cost of materials (account 10.MC) and negative temporary differences in the assessment of the cost of fixed assets (account 01.MC) will be reflected. This is auxiliary data intended to reflect deferred tax assets that should be reflected in the period when the item will be written off as an expense in accounting.
Tax account 10.MC “Materials taken into account as part of OS in NU” is intended to reflect the amounts of temporary differences on materials taken into account in tax accounting as part of fixed assets.
To transfer inventories to production in accounting, you should use the document "Transfer of materials for operation", on the tab of which "Inventory and household supplies" the item is indicated, the method of reflecting the costs of repaying the cost of the item, the number of inventory items transferred to production, the financially responsible person, as well as accounts for accounting for the item in the warehouse.
Tax accounting account 10.MC should be specified as a tax accounting account for the inventory items transferred into operation to correctly reflect temporary differences in the valuation of assets, since in tax accounting these inventory items were reflected as part of fixed assets.
When posting a document, the cost of inventory items transferred for production will be written off from the materials account in the warehouse to the production costs (selling expenses) account specified in the method of recording expenses.
Accounting for fixed assets worth up to 20,000 rubles. in "1C:Enterprise"
At the same time, in order to ensure proper control over the movement of these objects in production or operation, they will be automatically reflected in the debit of a special off-balance sheet account MC.04 “Inventory and household supplies in operation”.
If the organization applies the provisions of PBU 18/02, then when posting the document, the amount of temporary differences in the valuation of materials reflected in tax accounting as part of fixed assets will be transferred from account 10.MC to the production costs (selling expenses) account indicated in the way expenses are reflected.
After the transfer of the industrial plant object into operation is reflected in the accounting records, in tax accounting it is necessary to set the checkbox for calculating depreciation for the corresponding fixed asset object. This checkbox can be set by the document "Changing the OS state", which only needs to be completed for tax purposes. As a result, depreciation will be accrued monthly on the fixed asset listed in tax records (starting from the month following the one in which this box was checked). This document is called from menu “Assets and intangible assets – Depreciation parameters – Change of asset status”.
Upon actual disposal of inventory items, they can be written off from the off-balance sheet account MTs.04. Also, upon actual disposal of an inventory item, you can write off the corresponding fixed asset item in tax accounting. For this purpose the document is used "Write-off of OS", in which it is enough to fill in the columns related only to tax accounting. In this case, the columns related to accounting do not need to be filled out. When posting the document, the fixed asset will be written off from tax accounting.
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The OS accountant says that it is not convenient to work with the off-balance sheet account MTs 04 due to the fact that the second subaccount is the Batch of Goods and it would be better to have the subaccount of the Division instead. To this end, we write off the document “Transfer of materials for operation” in the inventory and household items tab. accessories.
The question is: You can change the sub-account... but how can you tie it up correctly so that this sub-account is entered in the document postings? I can’t understand how to attach it?
Thank you in advance to everyone who responds!!
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When producing products, organizations use workwear, as well as various equipment and household equipment. As a rule, the service life of these auxiliary materials does not exceed 12 months. According to accounting rules, such assets, regardless of cost, are recognized as inventory and written off when transferred to production. How to reflect the transfer of materials into operation in 1C 8.3, and which method of reflecting expenses to choose in 1C 8.3, read this article.
Read in the article:
Accounting for workwear, equipment and equipment is strictly regulated by law. The transfer of these materials into operation in 1C 8.3 is reflected in the debit of the production cost accounts. In this case, a special primary document is drawn up. For example, when writing off workwear, fill out the MB-7 statement “Registration of the issuance of workwear, safety shoes and safety devices.” When issuing inventory or special equipment, a demand invoice is drawn up in form M-11.
The transfer of materials into operation in 1C is done using a special document “Transfer of materials into operation”. In it you need to configure the “Methods of reflecting expenses” directory. Read on to learn how to set up ways to reflect expenses in 1C when transferring materials into operation, and how to formalize the transfer of inventory into operation in 1C 8.3 in 6 steps.
Transfer of special clothing into service
Step 1. Create in 1C 8.3 the document “Decommissioning of materials into operation”
Go to the “Warehouse” section (1) and click on the “Transfer of materials for operation” link (2). A window for generating a document will open.
In the window that opens, click the “Create” button (3). A document will open for you to fill out. 
In the form to fill out, please indicate:
- your organization (4);
- transfer date (5);
- warehouse from which work clothes are written off (6);
- department to which special clothing is transferred (7).
Step 2. Fill out the “Workwear” tab in the document “Decommissioning of materials”
In the “Workwear” tab (1), click the “Add” button (2). In the “Nomenclature” field (3), select the required workwear from the nomenclature directory. Next, fill in the fields:
- "Quantity" (4). Indicate the quantity of protective clothing to be transferred;
- "Individual" (5). Select the employee to whom the workwear is transferred;
- “Purpose of use” (6). Here, specify the accounting parameters for writing off workwear. Use the cost repayment method “Repay the cost upon transfer into operation.” In the method of recording expenses, indicate the write-off account, for example “01/20”.
The “Account Account” (7) and “Transfer Account” (8) fields will be filled in automatically. To complete the operation, click the “Record” (9) and “Pass” (10) buttons. Now in the accounting records there are entries for the transfer of special clothing into operation. 
Click the “DtKt” button (11) to view the accounting entries for this operation. 
The entries show that account 10.11.1 “Special clothing in use” reflects the transfer of special clothing (12) and the write-off of its cost as expenses (13). The write-off is reflected in the debit of account 20.01 “Main production” (14). On the special account MTs.02 “Workwear in use” (15) in 1C 8.3, records of workwear are kept for each employee to whom one was issued. If the workwear has become unusable, write it off from this account using the document “Write-off of materials from use.” 
Transfer of special equipment into operation
If the cost of special clothing is completely written off when issued to employees, then the cost of special equipment can be written off in three ways:
- proportional to production output;
- straight-line write-off method;
- once in full amount upon commissioning.
The write-off method is configured in the “Purpose of Use” directory. Read on to find out how to do this.
Step 1. Fill out the “Special Equipment” tab in the “Decommissioning of Materials” document
In 1C 8.3, special equipment, as well as special clothing, is transferred to production using the document “Writing off materials for use.” How to create a document and fill out its basic details is described in step 1 of the previous section. To transfer special equipment to production, the “Special equipment” tab (1) is provided. In this tab, click the “Add” button (2). In the “Nomenclature” field (3), select the equipment for commissioning from the nomenclature directory. In the “Quantity” field (4) indicate the quantity of equipment to be transferred. 
Step 2. Set up the “Purpose of Use” directory to account for the write-off of special equipment
As we wrote earlier, there are three ways to write off the cost of special equipment. The write-off method is configured in the “Purpose of use” field (1). Click button (2) to configure the payment method. The “Use Purpose” settings window will open. 
In this window, in the “Repayment method” field (3), select one of three methods, for example “Linear”. In the “Useful life (in months)” (4) field, indicate how many months the cost will be repaid with a straight-line write-off. In the method of recording expenses (5), indicate the write-off account, for example, 20.01. To save the setting, click “Save and close” (6). 
Step 3. Reflect in accounting the transfer of special equipment into operation
The “Account Account” (1) and “Transfer Account” (2) fields in the “Special Equipment” tab will be filled in automatically. To complete the transfer of special equipment to production, click the “Record” (3) and “Pass” (4) buttons. Now in the accounting records there are entries for the transfer of special equipment into operation. Press the “DtKt” button (5) to check the wiring. The posting window will open. 
The postings show that account 10.11.2 “Special equipment in operation” reflects its movement upon transfer to the workshop (6) and the write-off of its value as expenses (7). In our example, the linear cost repayment method is established. Therefore, in accounting, the amount is repaid through depreciation, when the “Month Closing” operation is launched. In tax accounting, the amount is repaid immediately (8). The write-off is reflected in the debit of account 20.01 “Main production” (9). On a special account MTs.03 “Special equipment in operation” (10) in 1C 8.3, equipment records are kept for each department. If the equipment has become unusable, write it off from this account using the document “Write-off of materials from use.” 
Transfer of equipment and household supplies into operation
Step 1. Fill out the “Inventory and Household Supplies” tab in the “Materials Write-off for Operation” document
In 1C 8.3, household equipment, as well as workwear, is transferred in the document “Writing off materials for use.” How to create a document and fill out its basic details is written in step 1 of the section “Transferring workwear into operation.” To transfer household equipment, the “Inventory and Household Supplies” tab (1) is provided. In this tab, click the “Add” button (2).
- "Nomenclature" (3). Select the required inventory from the item directory;
- "Quantity" (4). Indicate the quantity of transferred inventory;
- "Individual" (5). Select an employee responsible for storing inventory;
- “Method of recording expenses” (6). In this directory, choose a method for recording expenses, which indicates an account for writing off the cost of inventory as expenses, for example, account 25.
The “Account” field (7) will be filled in automatically. To complete the operation, click the “Record” (8) and “Pass” (9) buttons. Now in accounting there are entries for the transfer of inventory into operation. 
Click the “DtKt” button (10) to view the accounting entries for this operation. 
The entries show that the write-off of the cost of inventory is reflected in the debit of account 25 “General production expenses” (11). On a special account MTs.04 “Inventory and household supplies in operation” (12) in 1C 8.3, inventory is kept track of the employees to whom it is issued. If the inventory has become unusable, write it off from this account using the document “Write-off of materials from use.”
Quite often we are asked how to take into account material assets worth up to 40 thousand rubles? According to paragraph 5 of PBU 6/01 “Accounting for fixed assets”, they can be reflected as part of inventories. Of course, it is much more profitable to include the cost of such inventory items in expenses at a time rather than accrue depreciation. But some nomenclature items are quite valuable assets. For example, office and household appliances often fall into this category: laptops, printers, TVs, refrigerators, etc. Just write them off as ordinary materials, “you can’t raise your hand.” I would like to take into account this property in the context of financially responsible persons and control its availability. How to organize such accounting in the 1C: Enterprise Accounting 8 edition 3.0 program?
First of all, we reflect the receipt of inventory items.
We create a document with the type “Goods (invoice)”, specify 10.09 as the accounting account
If your document does not have columns for selecting accounting accounts, then you need to slightly change the program settings. I talked about this in detail in the article Why are accounting accounts not visible in documents in 1C 8?
After the receipt is made, the following movements are generated in the accounting accounts.
Then it is necessary to transfer the inventory items into operation and write off their cost as expenses. But first you need to make sure that the necessary functionality is enabled in the program. Go to the “Main” tab.
In the “Inventory” section, check the “Workwear and special equipment” box.
Then close the form, go to the “Warehouse” tab and select the “Transfer of materials for operation” item.
Fill out the “Inventory and Household Supplies” tab.
What should be indicated in the “Method of reporting expenses” column?
Here you select an element of the directory of the same name, containing information about the cost account and subaccounts to which you want to write off the cost of inventory items.
You can select an existing method or add a new one.
We post the document and see the following movements in the accounting accounts.
Simultaneously with the inclusion of the cost of inventory items in the cost structure, this item is placed in the off-balance sheet account “MC.04”, where records are kept in the context of financially responsible persons.
At any time, you can create a balance sheet using this account and see the materials in use.
When there is a need to finally write off inventory items, for example, due to breakdown or physical wear and tear, you need to use the document “Write-off of materials from service.”
In this case, a reverse posting will be generated to the account “MC.04”.
