1s UPP write-off of materials from operation. Document “Write-off of materials from operation

Overalls or special personal protective clothing is special clothing and its equipment intended for employees of the enterprise for personal protection in the performance of work duties from harmful environmental influences.

Overalls and special equipment belong to low-value and wearing items (MBP), in other words, they can be called low-value.

Under Russian law, enterprises are required to provide workers with overalls and special equipment. The right of the employee to provide overalls and special equipment is fixed by Art. 219 of the Labor Code of the Russian Federation.

Accounting for overalls and special equipment in 1C 8.3

Step 1. How to post workwear in 1C 8.3

In 1C 8.3, on the section panel, select the Purchases section, then go to the Receipt subsection (acts, invoices):

In the plate that appears, click on the Receipt button and select Goods (Invoice):

Checking accounting entries:

• Dt 10.10 Kt 60.01 - receipt of overalls;
• Dt 19.03 Ct 60.01 - VAT presented:

Step 2. Transfer (issuance) of overalls and special equipment for operation

On the basis of the Invoice for the receipt of goods, click on the button Create on the basis of and from the menu that appears, select the document Handover of materials for operation:

In the table that opens, fill in all the lines:

• Document number - autocomplete is provided;
• Location of workwear;
• Warehouse - where you need to transfer overalls;
• Name of workwear from the Nomenclature directory (Add button):

Also in this document, through the Print button, you can generate the desired primary document:

• Issuance record sheet (MB-7);
• Requirement-consignment note (M-11):

If you need to transfer special equipment, then in the same document Transferring materials to operation, select the Special equipment tab and enter all the necessary data in the same way.

Step 3. How to write off workwear in 1C 8.3

Since 2015, the taxpayer has the right to independently determine the procedure for paying off the cost of workwear, which must be indicated in the Accounting Policy of the enterprise.

In 1C Accounting 8.3, the following methods of writing off workwear are used:

• Linear;
• Repay the cost upon receipt of overalls in operation;
• Write-off method in proportion to the volume of products (works, services):

In accordance with the instructions of the Ministry of Finance of the Russian Federation of December 26, 2002 No. under the number 135n, the cost of overalls is written off when handing over to operation in a linear way. If the period of use of overalls is less than 12 months, then they can be written off immediately.

In 1C 8.3, the cost of workwear is written off through the document Transfer of materials to operation by clicking the Create button based on:

In 1C 8.3, all data is loaded automatically, we enter only the amount of workwear that needs to be written off:

Immediately in the same document, you need to print the Act for decommissioning (MB-8):

Step 4. Return of overalls (special equipment) from operation

If during operation the overalls (special equipment) become unusable or are returned to storage, upon dismissal, business trip, sick leave, and so on, then from the document Transfer of materials to operation accounting document is created Return of materials from service:

We check the generated wiring:

Step 5. Repayment of the cost of workwear

At the end of each month, the 1C 8.3 program calculates the repayment of the cost of workwear (special equipment). To do this, select the Operations tab on the panel, then Close the month:

We execute the command Run the closing of the month:

and check the accounting entries:

For example, the organization received bathrobes on 03/31/2016. in the amount of 100 pieces at a price of 250 rubles. for one coat. To check the repayment amount for the cost of bathrobes in our example, we will make a calculation:

According to the above calculation in the table, we get: 50 rubles * 100 pieces \u003d 5,000 rubles, which means that the 1C 8.3 program correctly calculated the amount of repayment for the cost of bathrobes.

Step 6. Reports on the analysis of special equipment and workwear

Let's check the accounting of workwear in the 1C 8.3 program through the analysis of WWS on account 10.11.1:

To open the OSV in more detail, put the cursor on any amount of the table turnover, double-click on the "mouse". As a result, an Account Card is opened with all accounting operations:

You can also generate a report Subconto card or workwear accounting card in 1C 8.3:

Or via Subconto Analysis:

How to properly execute operations for the transfer to operation of workwear in 1C 8.3, incl. with features of BU and NU; how to carry out an operation to transfer household equipment into operation so that off-balance accounting of such MCs is also organized, as required by the accounting methodology - all this is considered on our

In the production of products, organizations use overalls, 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 inventories 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 in this article.

Read in the article:

Accounting for overalls, equipment and inventory is strictly regulated by laws. The transfer of these materials into operation in 1C 8.3 is reflected in the debit of production cost accounts. In this case, a special primary document is drawn up. For example, when writing off work clothes, they fill out the statement MB-7 "Statement of accounting for the issuance of work clothes, safety shoes and safety devices." When issuing inventory or special equipment, they draw up a requirement-invoice in the form M-11.

The transfer of materials into operation in 1C is done using a special document "Transfer of materials into operation". It is necessary to set up the reference book "Methods of reflection of expenses" in it. How to set up ways to reflect expenses in 1C when transferring materials into operation, and how to arrange the transfer of inventory into operation in 1C 8.3 in 6 steps, read on.

Transfer to operation of overalls

Step 1. Create in 1C 8.3 the document "Write-off of materials for operation"

Go to the "Warehouse" section (1) and click on the link "Transfer of materials to operation" (2). A window for creating 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, indicate:

• your organization (4);
• date of transfer (5);
• warehouse from which overalls are written off (6);
• unit to which overalls are transferred (7).

Step 2. Fill in the "Overalls" tab in the "Write-off of materials for operation" document

In the "Overalls" tab (1), click the "Add" button (2). In the "Nomenclature" field (3) select the necessary overalls from the nomenclature reference book. Next fill in the fields:

• "Quantity" (4). Specify the number of transferred overalls;
• "Individual" (5). Select the employee to whom the overalls are transferred;
• "Purpose of use" (6). Here, specify the accounting parameters for writing off workwear. Use the payment method "Repay cost at handover". In the method of reflecting expenses, specify the write-off account, for example, "20.01".

The fields "Account" (7) and "Transfer account" (8) will be filled in automatically. To complete the operation, press the "Record" (9) and "Perform" (10) buttons. Now in accounting there are entries on the transfer of workwear into operation.


Click the "DtKt" button (11) to view the accounting entries for this operation.


The postings show that on account 10.11.1 "Special clothing in operation" the transfer of overalls (12) and the write-off of its cost to expenses (13) are reflected. The write-off is reflected in the debit of account 20.01 "Main production" (14). On the special account MTs.02 "Overalls in operation" (15) in 1C 8.3, overalls are kept for each employee to whom one is issued. If the workwear has become unusable, write it off from this account with the document “Write-off of materials from operation”.

Transfer into operation of special equipment

If the cost of workwear is completely written off when issued to employees, then the cost of special equipment can be written off in three ways:

• in proportion to the output;
• straight-line write-off method;
• once in full amount upon commissioning.

The write-off method is configured in the "Purpose of use" reference book. How to do this, read on.

Step 1. Fill in the tab "Special equipment" in the document "Write-off of materials for operation"

In 1C 8.3, special equipment, as well as overalls, are transferred to production by the document “Write-off of materials for operation”. How to create a document and fill in its basic details is written 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 equipment for transfer to operation from the nomenclature reference book. In the "Quantity" field (4), specify the amount of equipment to be transferred.

Step 2. Set up the "Purpose of use" reference book to account for the decommissioning 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 the button (2) to set up the payment method. The Usage Assignment settings window opens.


In this window, in the "Payment method" field (3), select one of three methods, for example, "Linear". In the field "Useful life (in months)" (4), specify how many months the cost will be repaid in case of linear write-off. In the method of recording expenses (5), specify the write-off account, for example, 20.01. To save the settings, click "Save and close" (6).

Step 3. Record the transfer of special equipment into operation

The fields "Account" (1) and "Transfer account" (2) in the tab "Special equipment" will be filled in automatically. To complete the transfer of special equipment to production, click the "Record" (3) and "Submit" (4) buttons. Now in accounting there are records on the transfer to operation of special equipment. Click on the "DtKt" button (5) to check the wiring. The wiring window will open.


The postings show that account 10.11.2 “Special equipment in operation” reflects its movement when transferred to the workshop (6) and write-off of its cost to expenses (7). In our example, the linear method of repayment of the cost is set. Therefore, in accounting, the amount is repaid through depreciation, when the operation "Closing the month" 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 is accounted for each unit. If the equipment has become unusable, write it off from this account with the document “Write-off of materials from operation”.

Transfer to operation of inventory and household supplies

Step 1. Fill in the tab "Inventory and household supplies" in the document "Write-off of materials for operation"

In 1C 8.3, household equipment, as well as overalls, are transferred by the document “Write-off of materials for operation”. How to create a document and fill in its basic details is written in step 1 of the section “Transfer of workwear into operation”. To transfer household inventory, 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 nomenclature reference book;
• "Quantity" (4). Specify the amount of transferred inventory;
• "Individual" (5). Choose an employee responsible for inventory storage;
• "Method of recording expenses" (6). In this directory, select the method of reflecting expenses, which indicates the account for writing off the cost of inventory to expenses, for example, account 25.

The Account Account field (7) will be filled in automatically. To complete the operation, press the "Record" (8) and "Submit" (9) buttons. Now in accounting there are entries on the transfer of inventory to operation.


Click the "DtKt" button (10) to view the accounting entries for this operation.


The postings show that the write-off of the cost of inventory is reflected in the debit of account 25 "General production costs" (11). On the special account MTs.04 "Inventory and household supplies in operation" (12) in 1C 8.3, inventory is kept for the employees to whom it was issued. If the inventory has become unusable, write it off from this account with the document “Write-off of materials from operation”.

By law, all organizations must provide their employees with protective clothing, as it is necessary to protect against undesirable environmental influences in the performance of duties.

Accounting for overalls in 1C 8.3 Accounting 3.0 is carried out in accordance with the order of the Ministry of Labor No. 997n. In this step-by-step instruction, we will consider in detail the entire process of writing off workwear in 1C with different useful lives due to the fact that the accounting standards for them differ.

First of all, you must reflect the purchase of the workwear itself in the program. To do this, go to the "Purchases" section and create a new document "Receipt (acts, invoices)".

Fill in the header of the document, indicating the standard details of the supplier, your organization and where the purchased goods will be listed.

In our case, the organization purchases rubber boots, blue cotton robe and cotton gloves. As you can see, in the figure above, all stock items have an accounting account of 10.10. 1C 8.3 filled it in automatically.

If this did not happen for you, go to the card of the corresponding stock item and make sure that "Overalls" is set as the item type.

We will also check the rules for determining the accounts of the rubber boots we buy. The priority for her is the score 10.10.

We will not fill out anything else in this document. Now it can be carried out and check the correctness of the formation of movements.

Transfer to operation

After reflecting in 1C 8.3 the fact of receipt of overalls, it began to be listed in the main warehouse on account 10.10. Now you can issue it directly to the employees of the organization. For this, the document “Transfer of materials into operation” is used. You can create it on the basis of the workwear receipt that we just created.

1C Accounting automatically filled in all possible fields, but suppose we want to put into operation only rubber boots in the amount of 10 pieces. In the tabular part, we indicate physical. face - Abramov Gennady Sergeevich. It is for him that rubber boots will now be listed.

Pay special attention to filling in the "Purpose of use" box, which is marked in the image above. It contains an element of a special reference book, which indicates the procedure for paying off the cost of overalls and special equipment.

You can complete this guide yourself. As part of our example, a linear method of repaying the cost was chosen. We are going to reflect expenses on the 25th account.

Assume that the useful life for the rubber boots in this assignment example is 11 months. In accordance with the law, such overalls can be written off immediately if this period does not exceed 12 months.

After entering all the data, the document can be posted.

Write-off of overalls

On the basis of the transfer of materials into operation, this workwear can be written off.

The document was filled in automatically, and we only had to change the number of decommissioned rubber boots.

After posting the document in the postings, you can make sure that all boots in the amount of 10 pieces were debited from the MC.02 account.

Return from service

Sometimes in practice there are cases when overalls need to be returned from service. There can be many reasons for this phenomenon, for example, dismissal, sick leave, business trip or transfer of an employee.

The return document for their operation can be created on the basis of the transfer of materials into operation.

In this case, as in the previous example, it is enough to specify the quantity. The image below shows an example of returning one pair of rubber boots.

After posting the document, we see that one pair worth 150 rubles has been debited from the MTs.02 account. The boots account has changed from 10.11.1 (in use) to 10.10 (in stock).

Redemption cost

We will add one more item to the previously introduced transfer of overalls into operation - "Cotton blue robe" in the amount of 5 pieces. In the purpose of using the bathrobe, we indicate that its useful life will be 18 months, that is, one and a half years.

The cost of the bathrobe will be paid at the end of the month. In our example, all documents were posted from September 2017. In this regard, the operation we need to pay off the cost of the bathrobe will be made already at the close of October 2017. A similar scheme is applied to the depreciation of fixed assets.

Consider the postings that were created by the operation of paying off the cost of workwear and special equipment in October 2017. As shown in the figure below, for the bathrobe, a write-off was made in the amount of 97.22 rubles. This amount will be used to repay the cost of this position within 18 months.

In accordance with the specified data in the intended use, the calculation turned out as follows:

• 5 (number of bathrobes) * 350 (price of one bathrobe) / 18 (useful life) = 97.22 rubles.

Reporting

We will form a balance sheet for account 10.11.1 for October 2017. Please note that to clarify the availability of overalls and special equipment in the warehouse, you need to use account 10.10.

In the figure below, we see not only how much was on the dressing gown at the end and beginning of October, but also repaid 97.22 rubles.

There are at least two options for accounting for workwear, this is when workwear is used by employees of the organization and when workwear is transferred to employees of a contracting organization.

In any case, the posting of overalls is carried out in the same way, the usual document for the receipt of goods and services. Admissions will be as follows:

By consignment note from supplier:

Dt 10.10 ct 60.01 - in the amount of the cost of overalls without VAT

Dt 19.03 ct 60.01 - for the amount of VAT from the supplier

By invoice from supplier:

Dt 68.02 ct 19.03 - for the amount of VAT

Then, as the issuance of overalls, employees need to draw up documents. When transferring overalls and special equipment to employees, it is necessary to rely on the Decree of the Ministry of Labor No. 51 of December 18, 1998, Order of the Ministry of Finance of the Russian Federation No. 135n of December 26, 2003, internal local acts of the enterprise.

The fact is that workwear and special equipment have useful lives during which the cost of workwear should be written off in equal parts (in a linear way) to cost accounts. A one-time write-off of the cost of workwear is allowed if the STI is less than a year.

In any case, the program draws up a document:

/Warehouse/ - /Overalls and equipment/- Transfer of materials to operation, press the button create

In the document that opens, using the "Add" or "Selection" button, fill in the nomenclature, the individual and the purpose of use, in which it is necessary to register the option of writing off the cost of workwear as expenses.

If in parts - choose the linear method and prescribe SPI

If the full cost per month of transfer - the method of repayment of the cost upon transfer to operation

Write-off of the cost of overalls and special equipment for tax accounting purposes.

Overalls, as a rule, have a value of less than 100,000 rubles and are classified as non-depreciable property. Such property can be written off for expenses in full at the time of transfer, and by letter of the Federal Tax Service it is allowed to write off the cost of overalls in equal installments during the SPI. Which method to choose is decided by the organization itself and fixed in the accounting policy.

Document commissioning workwear formed wiring:

Dt 10.11.1 (or 2) ct 10.10 - in the amount of the cost of overalls

Write-off of the cost will be reflected at the end of the month wiring:

Dt 20 ct 10.11.1

In parallel, a posting is formed on the off-balance account on the Debit of the account MC.02 overalls are assigned to the employee of the organization.

After posting the document, it is necessary to print out the MB-7 statement (or the requirement - an invoice when writing off the entire cost of workwear for expenses).

After the end of the useful life of the issued overalls, it disposal is reflected in the document:

/Warehouse/ - /Overalls and equipment/ - Write-off of materials from operation, press the create button.

To fill in the tabular section, use the "Fill" button, then it will be possible to automatically fill it out, on the "Write-off of expenses" tab, select the option of attributing the cost to expenses.

If, under a contract, your organization is responsible for providing overalls and special equipment to the employees of the contractor involved in the performance of contract work for your organization, then there is no sale of the specified overalls, since your organization remains the owner of the specified property.

In this case, the transfer and return of overalls and special equipment, after use, occurs on the basis of an acceptance certificate drawn up in any form.

The write-off of the cost of overalls and special equipment occurs in the usual manner, based on established standards.

/ "Accounting encyclopedia "Profirosta"
21.07.2017

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In this article, we will analyze the procedure for writing off materials in 1C Accounting (using the example of a BP 8.3 configuration), and also give step-by-step instructions for writing off. First, consider the methodological approach from the point of view of accounting and tax accounting, then the user's procedure for writing off materials in 1C 8.3. It should be noted that the general procedure for writing off materials is being considered, without taking into account certain industry-specific nuances. For example, a development, agricultural or manufacturing enterprise requires additional standard documents or acts for the write-off of materials.

Methodological guidelines

In accounting, the procedure for writing off materials is regulated by PBU 5/01 “Accounting for inventories”. According to paragraph 16 of this PBU, three options for writing off materials focused on:

• the cost of each unit;
• average cost;
• the cost of the first in time acquisition of inventory items (FIFO method).

In tax accounting, when writing off materials, one should be guided by Article 254 of the Tax Code of the Russian Federation, where, under paragraph number 8, options for the assessment method are indicated, focusing on:

• cost per unit of inventory;
• average cost;
• cost of first-in-time acquisitions (FIFO).

The accountant should fix in the accounting policy the chosen method of writing off materials for accounting and tax accounting. At the same time, it is logical that in order to simplify accounting in both cases, the same method is chosen. Often used to write off materials at an average cost. Write-offs at unit cost are appropriate for certain types of industries where each unit of material is unique, such as jewelry.

Account debit	Account credit	Wiring Description
		Write-off of materials for the main production
		Write-off of materials for auxiliary production
		Write-off of materials for general production costs
		Write-off of materials for general expenses
		Write-off of materials for expenses related to the sale of finished products
		Disposal of materials upon their gratuitous transfer
		Write-off of the cost of materials in case of their damage, theft, etc.
		Disposal of materials lost due to natural disasters

Typical postings for the write-off of materials

Before writing off materials in 1C 8.3, you should set (check) the appropriate accounting policy settings.

Accounting policy settings when writing off materials in 1C 8.3

In the settings we will find the submenu "Accounting policy", and in it - "Method of assessing the inventory".

Here you should remember a number of specific features characteristic of the 1C 8.3 configuration.

• Enterprises in the general mode can choose any method of assessment. If you need a valuation method based on the cost of a material unit, you should choose the FIFO method.
• For enterprises on the simplified tax system, such a method as FIFO is considered the most suitable. If the simplification is 15%, then in 1C 8.3 there will be a strict setting for writing off materials using the FIFO method, and the choice of the “Average” assessment method will not be available. This is due to the peculiarities of tax accounting under this taxation regime.
• Pay attention to the auxiliary information 1C, which says that only according to the average, and nothing else, the cost of materials accepted for processing is estimated (account 003).

Write-off of materials in 1C 8.3

To write off materials in the 1C 8.3 program, you must fill out and post the document "Requirement-invoice". The search for it has some variability, that is, it can be done in two ways:

1. Warehouse => Requirement-Invoice
2. Production => Requirement-Invoice

We create a new document. In the header of the document, select the Warehouse from which we will write off the materials. The "Add" button in the document creates records in its tabular part. For the convenience of selection, you can use the "Selection" button, which allows you to see the remaining materials in quantitative terms. In addition, pay attention to the related parameters - the "Cost accounts" tab and the "Cost accounts on the "Materials" tab" checkbox. If the checkbox is not checked, then all positions will be debited to one account, which is set on the "Cost Accounts" tab. By default, this is the account that is set in the account policy settings (usually 20 or 26). This indicator can be changed manually. If you need to write off materials for different accounts, then check the box, the "Accounts" tab will disappear, and on the "Materials" tab it will be possible to set the necessary transactions.

Below is the form screen when you click the Pick button. For the convenience of work, in order to see only those positions for which there are actual balances, make sure that the "Only balances" button is pressed. We select all the necessary positions, and with a mouse click they fall into the "Selected positions" section. Then click the "Transfer to Document" button.

All selected items will be displayed in the tabular part of our document for the write-off of materials. Please note that the parameter “Cost accounts on the “Materials” tab” is enabled, and from the selected positions “Apple jam” is written off to the 20th account, and “Drinking water” to the 25th.

In addition, be sure to fill out the sections "Cost division", "Nomenclature group" and "Cost item". The first two become available in documents if the settings are set in the system parameters "Keep cost records by departments-Use several product groups". Even if you keep records in a small organization where there is no division into item groups, enter the “General item group” item in the help and select it in the documents, otherwise problems may arise when closing the month. At larger enterprises, the correct maintenance of this analytics will allow you to quickly receive the necessary cost reports. A cost unit can be a shop floor, a department, an individual store, etc., for which you want to collect the cost amount.

The nomenclature group is associated with the types of products produced. By product groups, the amount of revenue is reflected. In this case, for example, if different shops produce the same products, one item group should be indicated. If we want to see separately the amount of revenue and the amount of costs for different types of products, for example, chocolate and caramel candies, we should establish different item groups when releasing raw materials into production. When specifying cost items, be guided at least by the tax code, i.e. you can specify the items "Material costs", "Labor costs", etc. This list can be expanded depending on the needs of the enterprise.

After specifying all the necessary parameters, click the "Submit and close" button. Now you can see the wiring.

With further accounting, if you need to issue a similar invoice requirement, you can not create the document again, but make a copy using the standard features of the 1C 8.3 program.

Algorithms for calculating the average price

Algorithm for calculating the average price, on the example of the position "Apple Jam". Before the decommissioning, there were two receipts of this material:

80 kg x 1,200 rubles = 96,000 rubles

The total average at the time of debiting is (100,000 + 96,000) / (100 + 80) = 1088.89 rubles.

We multiply this amount by 120 kg and get 130,666.67 rubles.

At the time of writing off, we used the so-called moving average.

Then, after the write-off, there was an incoming:

50 kg x 1,100 rubles = 55,000 rubles.

The weighted average for the month is:

(100,000 + 96,000 + 55,000) / (100 + 80 + 50) = 1091.30 rubles.

If we multiply it by 120, we get 130,956.52.

The difference 130,956.52 - 130,666.67 = 289.86 will be written off at the end of the month when performing the scheduled operation Adjustment of the cost of the item (the difference of 1 kopeck from the calculated one arose in 1C during rounding).

In this case, the cost of expenses per month will be as follows:

100 kg x 1,000 rubles = 100,000 rubles

20 kg x 1,200 rubles = 24,000 rubles

The total result is 124,000 rubles.

Important addition

The formation of invoice requirements and their use for write-off requires the fulfillment of an important condition: all materials written off from the warehouse must be used for production in the same month, that is, their full cost write-off to costs is correct. In fact, this is not always the case. In this case, the transfer of materials from the main warehouse should be recorded as a transfer between warehouses, to a separate sub-account of account 10, or alternatively, to a separate warehouse on the same sub-account on which it is recorded. With this option, materials should be written off for costs by an act for writing off materials, indicating the quantity actually used.

The version of the act printed on paper should be approved in the accounting policy. For this, 1C provides for the document “Production report for a shift”, through which, for manufactured products, you can write off materials manually, or, if standard products are produced, draw up a specification for 1 unit of production in advance. Then, when specifying the quantity of finished products, the required amount of material will be calculated automatically. This work option will be discussed in more detail in the next article, which will also cover such special cases of write-offs of materials as accounting for workwear and write-offs of customer-supplied raw materials.