1. What is returnable waste

At present, a detailed definition of the concept of "returnable waste", oddly enough, can be found primarily not in accounting regulations, but in the Tax Code of the Russian Federation.

According to paragraph 6 of Art. 254 of the Tax Code of the Russian Federation under returnable waste refers to the remains of raw materials (materials), semi-finished products, heat carriers and other types of material resources formed in the process of production of goods (performance of works, provision of services), which have partially lost the consumer qualities of the initial resources (chemical or physical properties) and therefore used with increased costs (lower output) or not used for its intended purpose.

Not included in returnable waste:
1) the balance of inventories, which, in accordance with technological process are transferred to other divisions as full-fledged raw materials (materials) for the production of other types of goods (works, services),
2) as well as associated (associated) products obtained as a result of the implementation of the technological process.

Definitions similar to those given in paragraph 6 of Art. 254 of the Tax Code of the Russian Federation, also appear in industry recommendations for cost accounting - for example, in paragraph 20 of the Methodological recommendations on accounting for production costs and calculating the cost of products (works, services) in agricultural organizations (approved by Order of the Ministry of Agriculture of Russia dated 06.06.2003 No. 792), in clause 14 of the Methodological recommendations (instructions) for planning, accounting and calculating the cost of products of the timber industry complex (approved by the Ministry of Economy of the Russian Federation on July 16, 1999), in clause 2.6 of the Instructions for planning, accounting and calculating the cost of products at oil refineries and petrochemical enterprises (approved by the Order of the Ministry of Fuel and Energy of Russia dated November 17, 1998 No. 371), etc.

From the definition of recyclable waste, several characteristic features can be distinguished that make it possible to classify an object as recyclable waste:

1) they represent the remains of material resources (raw materials, semi-finished products, heat carriers, etc.) that are formed in the process of manufacturing products, performing work or providing services;
2) these remnants of resources have partially lost the consumer qualities of the original resources (for example, if chips or sawdust remain from a log, or if shreds remain from a large piece of fabric, from which it is no longer possible to produce the full-fledged products that are produced from the original resource);
3) the use of these residues is associated with increased costs or reduced product yield (for example, patchwork products can be made from patchwork, but for this you must first sew individual patches into a single canvas, which will require much more effort), or they are generally impossible use for its intended purpose (for example, a chair or table can no longer be made from sawdust and shavings, but you can sell them to a chipboard company or a company that will use sawdust and shavings to pack fragile products).

2. Evaluation of returnable waste in accounting and tax accounting

The cost of returnable waste in accordance with paragraph 6 of Art. 254 of the Tax Code of the Russian Federation should reduce the amount of material expenses of the organization. At the same time, in the event that returnable waste is sold to a third party, it is necessary to recognize the corresponding income from the sale in order to calculate income tax - this was recently recalled by specialists from the Ministry of Finance of Russia in a letter dated 08.24.2007 No. 03-03-06/1/591.

In accounting, when forming the cost price, one should also reduce the amount of material costs by the cost of returnable waste, which, as a rule, is provided for when forming costing items.

Therefore, it is necessary to correctly determine the cost of returnable waste.

In tax accounting in accordance with paragraph 6 of Art. 254 of the Tax Code of the Russian Federation, two methods for assessing returnable waste can be used, depending on their subsequent use:
1) if the waste will be used for the main or auxiliary production, but with increased costs or with reduced output finished products, they should come at the price of possible use , which represents the reduced price of the original material resource;
2) if it is supposed to sell waste to the side, they should be received according to the estimated selling price .

Similarly, in accounting - in accordance with clause 111 of the Methodological Guidelines for Accounting for Inventories (approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n) - the cost of waste should be determined by the organization based on the prevailing prices for scrap, scrap, rags, etc. (i.e. at the price of possible use or sale).

3. Documentation and accounting of returnable waste

In accordance with clause 111 of the Methodological Guidelines for Accounting for Inventories, the organization must organize the accounting of waste in such a way that it contributes to ensuring control over their safety and use. Therefore, the waste generated in the divisions of the organization must be collected in in due course and hand over to warehouses according to delivery notes indicating their name and quantity. And the cost of recorded waste should be attributed to a decrease in the cost of materials released into production. In the case of subsequent use of waste for the manufacture of products (parts, etc.), their release into production is documented by an extract of requirements (requirements - invoices).

According to clause 57 of the Methodological Guidelines for Accounting for Inventories when disposing of waste generated in the process of manufacturing products or performing work, invoices for the internal movement of materials should be drawn up from the department to the warehouse of materials. It is this document that will be the basis for posting returnable waste and reducing material costs.

Accounting for the presence and movement of returnable waste (stumps, scraps, chips, etc.) is carried out on account 10 "Materials", on sub-account 10-6 "Other materials". If production waste and secondary material values ​​are used as solid fuel, they must be taken into account on sub-account 10-3 "Fuel". In the case of the sale of returnable waste to the side, account 91 “Other income and expenses” is used to record sales transactions.

Example

In September 2007, materials for the total amount of 140,000 rubles were released from the warehouse of Rubin LLC. During the production process, returnable waste was generated, which was credited to the warehouse at a possible sale price in the amount of 1,280 rubles. and in the same month sold to the side at this price.

The accountant will reflect these transactions with the following entries:

DEBIT 20 "Main production" CREDIT 10 "Materials" (subaccount 10-1)
- 140,000 rubles. - released materials for production;
DEBIT 10 "Materials" (subaccount 10-6) CREDIT 20 "Main production"
- 1280 rub. - returnable waste was credited (with a simultaneous decrease in the amount of material costs and, consequently, an adjustment to the cost of production formed on the debit of account 20, as a result of which the amount of material costs for September will be 140,000 - 1280 \u003d 138,720 rubles);
DEBIT 91 "Other income and expenses" CREDIT 10 "Materials" (subaccount 10-6)
- 1280 rub. - written off the cost of returnable waste sold to the side;
DEBIT 62 "Settlements with buyers and customers" CREDIT 91 "Other income and expenses"
- 1280 rub. - reflects the proceeds from the sale of returnable waste to the side.

L.A. Elina, economist-accountant

Waste, production waste and other losses

Features of accounting for losses and returnable waste for payers applying the general taxation system

The Letters of the Ministry of Finance mentioned in the article can be found: section “Financial and personnel consultations” of the ConsultantPlus system

It is not always the case that during production all raw materials turn into a finished product, and in trade all goods are sold to buyers - some part either shrunk naturally, or was lost, or was lost for other reasons. And the accountant has to figure out how to take into account the resulting losses or, conversely, the credited balances.

When writing off losses, documents and economic feasibility are important

Please note that once losses are identified (regardless of what caused them and how they should be accounted for in the future), the fact of their occurrence must be documented. paragraph 1 of Art. 54, art. 252 Tax Code of the Russian Federation.

Attention

Identified losses and shortages must be documented.

This rule applies both to losses resulting from natural attrition and to other losses and shortages. The Plenum of the Supreme Arbitration Court also recently drew attention to the importance of documentary evidence of losses. He pointed out that the task of the organization is to record the fact of disposal / write-off of property as a result of events beyond its control (for example, in case of loss of property due to damage, battle, theft, natural disaster, and similar events) ; paragraph 2 of Art. 154 Tax Code of the Russian Federation.

Natural loss in "profitable" accounting - according to the norms

If the mass (volume) of inventories decreases due to natural factors and due to the peculiarities of their physical and chemical properties (for example, due to shrinkage, evaporation of liquids or loss of bulk substances), but their quality is preserved, we are dealing with natural decline paragraph 1 of Art. 11, sub. 2 p. 7 art. 254 of the Tax Code of the Russian Federation;.

Losses from such a loss can be taken into account in tax accounting as material expenses within the limits approved by industry departments in agreement with the Ministry of Economic Development sub. 2 p. 7 art. 254 of the Tax Code of the Russian Federation; clause 4 of the Government Decree of 12.11.2002 No. 814. If the rules have not been updated for a long time - it does not matter. You can also apply the old norms (approved before the entry into force of Government Decree No. 814 of November 12, 2002) Art. 7 of the Law of 06.06.2005 No. 58-FZ.

But if such norms never existed for some type of MPZ, problems may arise with the inclusion of losses in expenses. Letters of the Ministry of Finance dated May 23, 2014 No. 03-03-RZ / 24762, dated June 21, 2006 No. 03-03-04 / 1/538. Moreover, even if the organization itself develops the norms of natural loss for its goods, raw materials and materials. After all, according to the inspectors, the Tax Code does not make it possible to attribute losses to expenses within the limits of natural attrition, determined by "local acts of the taxpayer a" Letter of the Federal Tax Service for the city of Moscow dated July 30, 2010 No. 16-15 / [email protected] .

For example, there are no loss rates for the sale and transportation of fresh decorative flowers, as well as live ornamental fish and invertebrates, therefore, it is impossible to take into account losses from their natural loss in tax accounting. Letters of the Ministry of Finance dated 06/21/2006 No. 03-03-04 / 1/538; Federal Tax Service for Moscow dated January 17, 2007 No. 20-12 / 004115.

You can, of course, sue. After all, according to the Constitutional Court, a gap in the legislative regulation cannot prevent the resolution of disputes in Definition of the COP dated 09.04.2002 No. 68-O. This means that taxpayers should not suffer because of the untimely approval of the norms of natural attrition by departments. For example, one of the courts referred to just such an argument, allowing the tobacco factory to write off the cost of production of cigarettes that have lost their commercial properties due to long-term storage (the norm of natural loss for which has not been established) Decree of the FAS ZSO dated 01/29/2007 № Ф04-9155/2006(30637-А03-15) . This point of view was also supported by other arbitration courts. see, for example, Decree of the FAS UO of March 12, 2008 No. Ф09-684 / 08-С3.

In accounting, everything is simpler - losses from attrition in full are expenses for ordinary activities (expenses for the main production or sales expenses) pp. 5, 7 PBU 10/99.

Technological losses are also “profitable” expenses

For the purposes of tax accounting, technological losses are understood as such losses of raw materials and materials that occur during production or transportation and are associated with technological features of the production cycle or transportation process, as well as physical and chemical characteristics the MPZs themselves. In fact, these are irretrievable wastes that have arisen due to technological features. They are part of the cost of sub. 3 p. 7 art. 254 Tax Code of the Russian Federation.

In particular, technological losses include the loss of flour when kneading dough a clause 7.2.2. Rules, approved. Ministry of Agriculture and Food 12.07.99, losses during the transfer of thermal energy and p. 2 of the Order, approved. Order of the Ministry of Energy of December 30, 2008 No. 325.

In 2012, the Ministry of Finance issued a Letter in which it clarified that technological losses do not need to be normalized at all. Letter of the Ministry of Finance dated February 21, 2012 No. 03-03-06/1/95. However, in 2013 (as, indeed, in 2011), the financial department in its Letter recommended that organizations develop their own technology loss standards Letters of the Ministry of Finance of July 5, 2013 No. 03-03-05 / 26008, of January 31, 2011 No. 03-03-06 / 1/39. Tax officials are more persistent: they believe that if an organization has not developed its own standards, then all its technological losses are not justified and cannot be taken into account when calculating income tax. Letter of the Federal Tax Service for the city of Moscow dated February 21, 2012 No. 16-15 / [email protected] . Such standards can be established, for example, by a technological map or an estimate of the technological process. When approving own standards technological losses it is recommended to use industry regulations, which set limits that regulate the course of the technological process.

For example, if an organization purchases fresh fish, butchers it and then sells it, when compiling technological maps, it is logical to focus on the Norms of waste, losses, output of butchered fish for all types of processing (except for canned food and preserves) Appendix No. 1 to the Uniform Norms, approved. Russian State Committee for Fisheries 29.04.2002. If the standards established by the organization do not differ significantly from the approved industry standards, then the inspectors will have no complaints about the reasonableness of the costs and the magnitude of the technological losses themselves.

In addition, such standards are needed by the organization itself: they are used to production accounting in order to control the safety of the organization's property (in some industries, too large a standard may push workers to take "extra" for themselves).

CONCLUSION

It is safer to approve the norms of technological losses. If your organization does not have them, claims of inspectors are possible. But in a litigation, the probability of defending your expenses is quite high: refer to the Letter of the Ministry of Finance dated February 21, 2012 No. 03-03-06 / 1/95. Even if, for some reason, the court finds that you unlawfully took into account expenses in the absence of standards, explanations from the financial department should save you from interest on income tax and fines sub. 5 p. 1 art. 32, paragraph 8 of Art. 75, sub. 3 p. 1 art. 111 Tax Code of the Russian Federation.

However, keep in mind that the tax authorities can check how reasonable your standards are and prove in court that the rules you apply are incorrect or the specific mechanism for applying the rules you approved is incorrect.

So, the inspectorate once argued with a recycling organization iron ore. The tax authorities proved to the court that for a number of years poor ore entering processing was replaced by better quality ore coming from other deposits. Meanwhile, technological losses during processing grew, although they should have decreased. This happened due to the fact that the organization applied an unreasonably high standard for iron losses during ore processing. The inspectorate was able to convince the court that when calculating the norm for iron losses during processing, the taxpayer did not take into account the change in the material composition of the processed raw materials. Qualitative indicators that have a direct impact on the iron loss standard were not taken into account. And as a result of the mistakes made, the income tax base was underestimated. Decree 9 AAC of 06.11.2012 No. 09AP-31285/2012.

When technological losses exceed the established standards, according to the Ministry of Finance, they cannot be considered an economically justified expense. Letters of the Ministry of Finance dated May 17, 2006 No. 03-03-04 / 1/462, dated January 26, 2006 No. 03-03-04 / 4/19. Therefore, such losses cannot be taken into account when calculating income tax. If you have an excess, you need to understand the reasons: either it was the result of an accident or other emergency circumstances (then these are no longer technological losses), or something has changed so much in the characteristics of the raw materials or the technology used that a recalculation of the established standards is required.

There is another problem that must be kept in mind when taking into account technological losses. This is a conceptual problem. It is not a fact that your losses will be considered technological by the inspectors.

A typical example is losses during transportation. Based on the tax definition of technological losses, they should include, in particular, the loss of useful qualities of raw materials and materials due to mechanical damage during transportation. sub. 3 p. 7 art. 254 of the Tax Code of the Russian Federation; par. 3 Order of the Ministry of Economic Development dated March 31, 2003 No. 95. And there is confusion between:

• transport technological losses (which occur, for example, during the transportation of oil or gasoline);
• transport non-technological losses (for example, losses due to mechanical damage to the goods themselves, raw materials, materials or losses due to damage to their packaging, which cannot be attributed to losses from natural wastage).

But in the old Soviet norms, adopted before 1995, any losses during transportation due to mechanical damage are called losses from natural attrition. And therefore, the Ministry of Finance allows to take into account as losses from natural wastage within the approved norms, for example, losses from broken glass during transportation Letter of the Ministry of Finance dated 01/17/2011 No. 03-11-11 / 06; Norms, approved. Ministry of Industry and Construction Materials of the USSR 10/21/82 (included in the collection of norms of natural loss, compiled by the Ministry of Industry and Construction of the USSR).

In addition, there are quite a few approved loss (combat) standards during transportation. In particular, the norms for breaking bricks and approved Ministry of Industry and Construction Materials of the USSR 10.05.82 and 10.03.83, building ceramics and approved USSR Ministry of Industry and Construction Materials 22.04.74, household mirrors l Order of the Ministry of Trade of the USSR of December 28, 1988 No. 213, Christmas tree glass decorations Order of the Ministry of Trade of the USSR dated December 27, 1985 No. 307, plastic products Order of the Ministry of Trade of the USSR dated November 27, 1991 No. 94.

In theory, all the mentioned losses from the battle during transportation are not a natural loss and not even technological losses. But nevertheless, the Tax Code allows us to take into account losses during transportation according to the norms of natural loss and sub. 2 p. 7 art. 254 Tax Code of the Russian Federation. Therefore, the Ministry of Finance, which allowed such losses to be taken into account both according to the old norms and according to its own norms, as part of technological losses Letter of the Ministry of Finance dated 09.06.2014 No. 03-03-06/1/27690, rendered a service to taxpayers: there will be fewer disputes with inspectors.

Returned waste affects costs in a special way

Returnable waste, as the name implies, differs from technological and other losses in that they can be credited and used for something needed. As a result, such balances, when they are capitalized, must be evaluated sub. 1, 2 p. 6 Art. 254 Tax Code of the Russian Federation:

• <если>they will be used in the same production, then at reduced prices of raw materials (materials). The accounting department itself cannot determine the specific amounts of the assessment - for this it is necessary to involve production workers and technologists. After the release of such waste into production, their cost will be taken into account in material costs;
• <если>they will be sold to the side, then at the price of a possible sale. After the sale of such returnable waste, their value can be taken into account in expenses, and the proceeds from their sale - in income x Letter of the Ministry of Finance dated April 26, 2010 No. 03-03-06/4/49.

Returnable waste must be credited to the warehouse, like any other materials or raw materials. To do this, you can use the requirement-invoice in the form No. M-11.

Please note that returnable waste for tax purposes does not include:

• residues that are used as a full-fledged raw material for the production of other types of products, which was initially taken into account in the technological process. For example, in the clothing industry - trimming fabrics after cutting, transferred for cutting smaller items;
• associated finished products that appear during the production of the main. For example, milk whey in the production of cottage cheese or soft cheeses.

For tax purposes returnable waste - residues of raw materials (materials), semi-finished products and other types of material resources formed in the process of production of goods (performance of works, provision of services), which have partially lost the consumer qualities of the initial resources (chemical or physical properties) and therefore are used at increased costs (lower output) or not used for its intended purpose paragraph 6 of Art. 254 Tax Code of the Russian Federation.

On the date of posting returnable waste in “profitable” tax accounting, it is necessary to reduce the amount of material expenses of the current period by the cost of such waste in paragraph 6 of Art. 254 Tax Code of the Russian Federation. If initially raw materials and materials were accounted for as direct costs, then the posting of returnable waste should reduce the amount of direct costs attributable to products manufactured in the current month and work in progress. Art. 319 of the Tax Code of the Russian Federation.

Returnable waste is accounted for in accounting on account 10 "Materials", for convenience, you can create a separate subaccount "Returned waste" on it. The following postings can be made for the value of the waste assessment upon their posting:

• <или>reversal, restoring the cost of costs previously written off as expenses - STORNO on the debit of account 20 and the credit of account 10 "Materials". However, not all accounting programs allow you to make reversal entries;
• <или>on the debit of the sub-account of account 10 "Materials" and the credit of the cost accounting account (for example, account 20 "Main production").

Spoiled/stolen goods and other inventories: write off wisely

Of course, the loss of goods and other inventories (especially when it comes to piece values), as well as their damage, do not fall under the definition of natural wastage. However, just as such losses should not be treated as losses from marriage, as well as emergency, technological and other losses (for example, resulting from the expiration date).

But it so happened that when conducting an inventory, organizations first compare all identified losses with the norms of natural loss. And especially without understanding what caused the losses.

To learn how to write off losses from shoplifting, read:

For example, the loss of material assets caused by damage to the container does not apply to losses from natural wastage and Guidelines, approved. Order of the Ministry of Economic Development dated March 31, 2003 No. 95. But the Ministry of Industry and Trade approved the norms of losses from such a battle as part of the norms of natural attrition (although he did not name them exactly that way) ; . And this is the only basis that allows organizations to consider the loss from broken glass containers as losses from natural attrition. Many accountants do just that. If the losses from the battle fit into the approved norms, there will be no problems with the inspectors Letter of the Ministry of Finance dated January 27, 2014 No. 03-03-06 / 1/2878; section LII "Norms of losses from breaking glass containers" Norms of natural loss ... approved. Order of the Ministry of Industry and Trade dated 01.03.2013 No. 252.

It is more correct, of course, to identify the true cause of the losses that have arisen. And if they are not related to natural decline or technology features, it is necessary to look for the culprits. If they are, then damages must be recovered from them (if possible). If there is no one to recover losses from, such losses are taken into account in non-operating expenses as losses from shortages. sub. 5 p. 2 art. 265 Tax Code of the Russian Federation.

Difficulties may arise with losses resulting from theft. It is necessary to confirm the fact of the absence of the perpetrators with a document issued by the authorized body (decree on the termination of the criminal case or on the suspension of the investigation). But you can't always get it. The Treasury recently agreed that self-service stores can write off losses from theft without contacting the police. Letter of the Ministry of Finance dated 04/07/2014 No. 03-03-10 / 15517; Decision of the Supreme Arbitration Court dated November 27, 2013 No. VAC-13048/13. But it is desirable for all other taxpayers to receive a “cherished piece of paper” from the police in order to take into account losses from theft in expenses.

Inspectors believe that in the event of excess losses, raw materials, goods, materials and other inventories, the cost of which cannot be taken into account when calculating income tax, cannot be called used in VAT-taxable activities. Consequently, the deduction of input VAT on property that has fallen into excess losses is illegal Letters of the Ministry of Finance dated 08/09/2012 No. 03-07-08 / 244, dated 01/11/2008 No. 03-07-11 / 02. Since such a deduction was declared during the posting of the inventory, it turns out that the input VAT must be restored in the part attributable to the amount of excess losses. Moreover, the restored amounts as part of expenses cannot be taken into account when calculating income tax. Letter of the Ministry of Finance dated 11.11.2004 No. 03-04-11/201.

However, one can argue with such a position of the inspectors: the list of cases when the restoration of the input VAT deduction is required is limited to excess travel and hospitality expenses and paragraph 7 of Art. 171 Tax Code of the Russian Federation. Therefore, courts led by the Supreme Arbitration Court support taxpayers and prohibit tax authorities from demanding the restoration of a VAT deduction when it comes to the discovery of excess losses, theft of goods or their write-off due to an expired expiration date. paragraph 10 of the Plenum of the Supreme Arbitration Court dated May 30, 2014 No. 33; paragraph 2 of Art. 154 Tax Code of the Russian Federation.

So be prepared to prove that your losses are, firstly, real, and secondly, objective, that is, do not depend on your will.

For reference. In accordance with par.

What is recyclable waste and how to properly account for it

1 st. 30 of Federal Law N 402-FZ "On Accounting" (hereinafter - Law N 402-FZ), until the federal and industry accounting standards provided for by this Federal Law are approved, the rules for accounting and preparation of accounting (financial) statements approved by the authorized federal executive authorities until the day the Law N 402-FZ comes into force. At the same time, these rules for maintaining accounting records and compiling accounting (financial) statements are applied to the extent that they do not contradict Law N 402-FZ.

End of example.

End of example.

Returnable waste is assessed in the following order:

• > Dt 10 Kt 20
• Dt 10 Kt 21
• Dt 23 Kt 10

### The organization uses a gravel-sand mixture as a raw material for the production of products. From the supplier, the mixture comes with a moisture percentage of -25%. The organization brings the moisture content of the mixture to 5% and only then the mixture is used in production. Can the organization include heat treatment costs in the actual cost of the mixture?

• > yes
• Yes, if it is provided for by its accounting policy

### What accounting entry is made when writing off savings on manufactured finished products:

• > Dt 90 Kt 40 - reversal
• Dt 45 Set 40
• Dt 90 Set 40
• Dt 40 Set 20

### When using account 40 "Product output", the standard (planned) cost of manufactured products is written off by posting:

• > D-t c. 43 Set of sc.

  Industrial waste: accounting and tax accounting

• Dr. c. 90 Set of sc. 40
• Dr. c. 40 Set of sc. 43

### The organization uses account 40 "Output of products (works, services)" and recognizes deviations between the standard and actual cost of finished products as expenses of the period. At what cost does the organization reflect the balance of finished products in the balance sheet:

• at actual cost
• > according to the standard (planned) cost
• at selling prices

### Shipped finished products, the proceeds from the sale of which cannot be recognized in accounting for a certain time, are debited from the credit of account 43 “Finished products” to the debit of the account:

• 90 "Sales"
• > 45 "Goods shipped"
• 91 "Other income and expenses"

### In the debit of account 40 "Output of products (works, services)" is reflected:

• > actual production cost of products released from production, works delivered and services rendered
• planned cost of products released from production, works delivered and services rendered
• standard cost of products released from production, works delivered and services rendered

### Shortage of finished products in excess of the values ​​(norms) of loss (if the culprit is not identified or the recovery is denied by the court) is written off:

• > Dt 91 “Other income and expenses” Kt 94 “Shortages and losses from damage to valuables”
• Dt 26 “General expenses” Kt 94 “Shortages and losses from damage to valuables”
• Dt 99 “Profits and losses” Kt 94 “Shortages and losses from damage to valuables”

### Finished products (goods) transferred to other organizations on a commission basis are reflected in the accounting of the committent by the following entry:

• Dt 90 Kt 41.43
• Dt 91 Kt 41.43
• > Dt 45 Set 43 (41)

Publication date: 2015-02-03; Read: 674 | Page copyright infringement

All articles Materials: accounting and tax accounting for returnable waste (Sibiryakov N.)

Wastes of production and consumption are recognized as the remains of raw materials, materials, semi-finished products, other products or products that have been formed in the process of production or consumption, as well as goods (products) that have lost their consumer properties. Waste can be irrevocable and returnable. Non-returnable waste cannot be used in the future in production or sold to the side, returnable waste is those that are suitable for further processing.
In this article, we will consider the procedure for taxation and accounting for returnable waste.

First of all, we recall that activities related to waste management are regulated by the Federal Law of June 24, 1998 N 89-FZ "On Production and Consumption Waste".

Accounting for returnable waste

The general concept of "returnable waste" is not defined by accounting legislation, but it is contained in some industry rules and instructions.
In particular, in accordance with clause 20 of the Guidelines for planning, accounting and calculating the cost of production of various industries, approved by Order of the Ministry of Agriculture of Russia dated June 6, 2003 N 792, returnable production waste refers to the remains of raw materials, materials, semi-finished products, heat carriers and other types of material resources formed in the process of production of products (works, services), which have completely or partially lost the consumer qualities of the original resource (chemical or physical properties) and, therefore, are used at increased costs (lower output) or not used at all for their intended purpose .
Returnable waste does not include:
— balances of inventories, which, in accordance with the technological process, are transferred to other divisions as full-fledged raw materials (materials) for the production of other types of goods (works, services);
— associated (associated) products obtained as a result of the technological process.
Returnable waste is assessed in the following order:
- at a reduced price of the original material resource (at the price of possible use), if the waste can be used for the main production, but with increased costs (lower output of finished products), for the needs of auxiliary production, the manufacture of consumer goods (cultural and household goods and household use) or sold to the side;
- on full price the original material resource, if the waste is sold to the side for use as a full-fledged resource;
- at the current price for waste, minus the costs of collection and processing, when the waste is recycled within the organization or handed over to the side.
Also, in accordance with the Rules for the organization and conduct of the technological process at bakery enterprises, approved by the Ministry of Agriculture and Food of the Russian Federation on July 12, 1999, waste generated in the main production is referred to as returnable waste (used) - crusty crust slabs remaining when cutting slabs into crackers; waste taken at separate stages of the technological process; scrap from approbation of products during rejection and return of finished product residues from the laboratory after analysis; scrap and deformed products selected after baking, cooling, intrashop transportation and stacking; waste generated during the transition from baking one type of product to another and during the start-up and shutdown of ovens, etc.
Wastes sold include: - flour estimates collected in production workshops and flour warehouses; flour breakout from shaking bags; bread crumbs; waste from cleaning dough mixing and dough cutting equipment. All waste is weighed, received and information is transferred to the accounting department.
A Order of the Ministry of Finance of Russia dated August 29, 2001 N 68n "On approval of the Instruction on the procedure for accounting and storage of precious metals, precious stones, products made from them and keeping records during their production, use and handling "returnable waste of precious metals includes waste that has undergone physical and chemical changes that do not comply with chemical composition raw materials contaminated with impurities that degrade the properties of the materials used, and cannot be reused by organizations in technological processes for the production of products. These wastes are sold or transferred on a give-and-take basis to refining organizations or organizations engaged in the procurement of scrap and waste, primary processing and processing for further production and refining, in accordance with applicable law Russian Federation.
Currently, the accounting procedure for returnable waste is regulated by:
— Regulations on accounting "Accounting for inventories" PBU 5/01, approved by the Order of the Ministry of Finance of Russia dated June 9, 2001 N 44n;
- Guidelines for accounting of inventories, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 N 119n (hereinafter - Guidelines N 119n).

In accordance with clause 111 of Guidelines N 119n, waste generated in the organization's divisions is collected in the prescribed manner and delivered to warehouses according to delivery notes indicating their name and quantity.
In the case of subsequent use of waste for the manufacture of products (parts, etc.), their release into production is documented by an extract of requirements (requirements-waybills) or other primary documents approved by the business entity.

Note! According to paragraph 1 of Art. 9 of Law N 402-FZ, each fact of economic life is subject to registration by the primary accounting document. Forms of primary documents can be developed by the economic entity independently, but must be determined by the head of the organization on the proposal of the official who is entrusted with accounting, and must contain the mandatory details established by paragraph 2 of Art. 9 of Law N 402-FZ.

As you know, organizations (with the exception of public sector organizations) from January 1, 2013 have the right to use independently developed and approved forms of primary accounting documents if they contain the mandatory details of the primary document established by paragraph 2 of Art. 9 of Law N 402-FZ, or use the unified forms applied before January 1, 2013, fixing the relevant provisions in the accounting policy.
Since the independent development of forms of documents other than unified ones takes time, special knowledge and additional costs, and the use of such forms can cause difficulties in working both within the organization and with counterparties, most companies, as practice shows, continue to use unified documents.
It should be noted that the unified forms of primary accounting documents intended for registration of the movement of inventories were approved by the Decree of the State Statistics Committee of Russia dated October 30, 1997 N 71a "On approval of unified forms of primary accounting documentation for accounting for labor and its payment, fixed assets and intangible assets , materials, low-value and wearing items, work in capital construction" (hereinafter - Resolution N 71a).
An analysis of the guidelines for the use and filling out the forms contained in Decree N 71a shows that the only primary document in which there is a mention of waste is the invoice requirement (form N M-11).
The cost of waste is determined by the organization based on the prevailing prices for scrap, scrap, rags, etc. (i.e. at the price of possible use or sale).
Waste accounting should help ensure control over their storage and use.
The cost of recorded waste is included in the reduction of the cost of materials released into production.
According to the Chart of Accounts, financial accounting economic activity organizations, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n, returnable waste is accepted for accounting on the debit of account 10 "Materials", subaccount 6 "Other materials", and the credit of accounts 20 "Main production", 23 "Auxiliary production" and etc.
Subaccount 10-6 "Other materials" takes into account the presence and movement of production waste (stumps, scraps, chips, etc.), irreparable marriage, material assets received from the disposal of fixed assets that cannot be used as materials, fuel or spare parts in this organization (scrap metal, salvage), used tires and scrap rubber, etc.
Production waste and secondary material values ​​used as solid fuel are accounted for on sub-account 10-3 "Fuel".
The procedure for accounting for returnable waste will be considered with examples.

Example. Organization of woodworking "A" in February current year transferred to production 500 cubic meters. m of wood at a price of 500 rubles. for 1 cu. m. The total cost of the transferred wood is 250,000 rubles.
Returnable waste in the production of finished products (furniture) amounted to 10 cubic meters. m, which are used in auxiliary production.
For profit tax purposes, returnable waste is valued at the price of possible use, for example, 100 rubles. for 1 cu. m.
In the accounting of the organization "A" these transactions are reflected in the following entries:
Debit of account 20 "Main production" Credit of account 10 "Materials" - 250,000 rubles. - wood was transferred to production;
Debit account 10 "Materials", subaccount 6 "Other materials", Credit account 20 "Main production" - 1000 rubles. (10 cubic meters x 100 rubles) - recyclable waste is taken into account.
End of example.

Example. Organization "B" by the contractor "A" made a desk for its own office from materials that were accounted for by the organization as returnable waste from the main production.
The materials used have reduced quality characteristics, and their cost (in an amount equal to the price of possible use) is attributed to the reduction of the corresponding costs of the organization's main production (both in accounting and tax accounting).
The cost of the work of the contractor "A" amounted to 2360 rubles. (including VAT 18% - 360 rubles), the cost of used returnable waste - 1000 rubles.
In the accounting of the organization "B" these transactions are reflected in the following entries:
Debit account 10 "Materials", subaccount 6 "Other materials", Credit account 20 "Main production" - 1000 rubles. — returnable wastes of the main production are taken into account;
Debit of account 10 "Materials", subaccount 7 "Materials transferred for processing to the side", Credit of account 10 "Materials", subaccount 6 "Other materials", - 1000 rubles. – handed over to the contractor materials for the manufacture of the table;
Debit of account 08 "Investments in non-current assets" Credit of account 60 "Settlements with suppliers and contractors" - 2000 rubles. - reflects the cost of work performed by the contractor;
Debit account 19 "VAT on acquired values" Credit account 60 "Settlements with suppliers and contractors" - 360 rubles. — VAT on the work performed was taken into account;
Debit of account 08 "Investments in non-current assets" Credit of account 10 "Materials", sub-account 7 "Materials transferred for processing to the side" - 1000 rubles. - written off the cost of materials used in the manufacture of the desk;
Debit of account 01 "Fixed assets", subconto "Desk", Credit of account 08 "Investments in non-current assets" - 3000 rubles. (2,000 rubles + 1,000 rubles) — the fixed asset (desk) was put into operation;
Debit of account 68 "Calculations on taxes and fees", subaccount "Calculations on VAT", Credit of account 19 "VAT on acquired valuables" - 360 rubles. — accepted for VAT deduction;
Debit account 60 "Settlements with suppliers and contractors" Credit account 51 "Settlement accounts" - 2360 rubles. - The contractor has been paid.
End of example.

According to paragraph 7 of the Accounting Regulation "Income of the organization" PBU 9/99, approved by Order of the Ministry of Finance of Russia dated May 6, 1999 N 32n, proceeds from the sale of recyclable waste are other income for the organization and are reflected in the credit of account 91 "Other income and expenses", sub-account 1 "Other income", in correspondence with the debit of account 62 "Settlements with buyers and customers".
When selling recyclable waste in accounting, organizations make the following entries:
Debit of account 62 "Settlements with buyers and customers" Credit of account 91 "Other income and expenses", sub-account 1 "Other income", - income from the sale of recyclable waste is reflected;
Debit of account 91 "Other income and expenses", sub-account 2 "Other expenses", Credit of account 10 "Materials" - the accounting cost of returnable waste was written off.
Clause 11 of the Accounting Regulation "Expenses of the organization" PBU 10/99, approved by Order of the Ministry of Finance of Russia dated May 6, 1999 N 33n, establishes that the cost of discarded waste is taken into account as part of other expenses.

Tax accounting of returnable waste

The definition of returnable waste for tax purposes is given in the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation).
According to paragraph 6 of Art. 254 of the Tax Code of the Russian Federation for the purposes of Ch.

Accounting for production waste

25 "Corporate income tax" of the Tax Code of the Russian Federation, returnable waste refers to the remains of raw materials (materials), semi-finished products, heat carriers and other types of material resources formed in the process of production of goods (performance of work, provision of services), which have partially lost the consumer qualities of initial resources (chemical or physical properties) and therefore used with increased costs (lower output) or not used for its intended purpose.
Recyclable waste does not include remnants of inventories that, in accordance with the technological process, are transferred to other units as full-fledged raw materials (materials) for the production of other types of goods (works, services), as well as by-products (related) products resulting from implementation of the technological process.
Returnable waste is assessed in the following order:
1) at a reduced price of the original material resource (at the price of possible use), if these wastes can be used for the main or auxiliary production, but with increased costs (lower output of finished products);
2) at the selling price, if these wastes are sold to a third party.
According to the opinion of the Ministry of Finance of Russia, contained in the Letters of August 24, 2007 N 03-03-06 / 1/591, of April 26, 2010 N 03-03-06 / 4/49, when selling returnable waste should be evaluated based on current market prices, determined in the manner prescribed by Art. 40 of the Tax Code of the Russian Federation. Thus, the amount of material costs can be reduced by the amount of returnable waste, determined at market value.
We remind the reader that the provisions of Art. 40 from the date of entry into force of the Federal Law of July 18, 2011 N 227-FZ apply exclusively to transactions, income and (or) expenses for which are recognized in accordance with Ch. 25 before the date of entry into force of the said Law (clause 6, article 4 of the Federal Law of July 18, 2011 N 227-FZ).
Market prices are determined in accordance with Art. 105.3 of the Tax Code of the Russian Federation.
It should be noted that in tax accounting, returnable waste means the same as in accounting. Evaluation of returnable waste depends on the direction of use of returnable waste.
If the returnable waste can be used by the organization itself in the main or auxiliary production, then they are valued at a reduced price of the source material.
If returnable waste is sold to a third party, then it is valued at the price of a possible sale.
And in conclusion, we can conclude: since the tax legislation establishes a specific procedure for determining prices for returnable waste, in accounting, when assessing returnable waste, an organization can choose any of these methods. At the same time, the accounting policy of the organization (both for tax and accounting) necessarily reflects the procedure for assessing returnable waste.

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Features of accounting of secondary raw materials

1. Features of accounting for secondary raw materials in production

Sources of secondary raw materials in the sphere of material production can be:

• returnable waste from materials used in the production process;
• defective products;
• materials received from the liquidation of fixed assets and low-value and wearing items;
• finished products that for some reason are not sold during the warranty period.

To a certain extent, this type of property includes car tires that are supposed to be handed over for regeneration.

Returnable materials suitable for further use in production are accounted for at a reduced cost. The regulation on the composition of costs establishes that returnable waste can be accounted for at the full price of the original material resource if they are sold to the side for use as a full-fledged resource. However, such a situation seems unlikely to us - with the current saturation of the market with a variety of products, the chances of selling returnable waste at the price of their purchase are almost zero.

Returnable materials are understood primarily as residues that are formed in the process of cutting and similar procedures. It goes without saying that it is impossible to use such waste in the same technological process. Therefore, they can be used in two main ways:

• to provide production services (for example, returnable waste from sewing production credited as rags). Since it is assumed that initially the materials are written off to the cost of products, works or services at full cost (in accordance with the chosen accounting method defined in the accounting policy of the organization), then account 20 "Main production" is credited. Materials are credited to account 10 "Materials", sub-account "Other materials" and are issued for production in accordance with the approved consumption rates. The issuance of such materials is processed in the same way as the issuance of basic materials - according to requirements and invoices;
• to be used as the main raw material for the production of other products. For example, these can be consumer goods workshops organized at woodworking enterprises or machine shops. As a rule, such production does not belong to the main one, and the costs of its implementation are accumulated on account 29 "Serving industries and farms". In this case, secondary materials are credited to account 10 "Materials", sub-account "Raw materials and materials" (of course, in order to optimize accounting processes, it is advisable to open second-order sub-accounts for this account - respectively for the main and service production). When issuing, the cost of materials is debited from the credit of account 10 to the debit of account 29.

Rejected products can be credited either as waste if their further use is impossible, or at the cost of spare parts - in the case when complex products are rejected. In the first case, account 10 is debited, sub-account "Other materials", in the second - account 10, sub-account "Spare parts". When posting materials received from rejected products, account 28 "Rejection in production" is credited. This reduces the amount of damage from manufacturing defects. Further use of other materials is carried out according to the scheme described above.

Spare parts are written off to the main production by posting:

debit of account 20 credit of account 10, sub-account "Spare parts".

AT last case a situation may arise when spare parts in the form in which they were obtained from dismantling of rejected products cannot be directly used in production - they may require additional processing, metrological control, etc. Recycling and processing of spare parts and parts can be carried out on your own- in auxiliary productions, or by the forces of third-party organizations. In our opinion, in this case processing and processing costs (including shipping costs for shipping materials to and from third parties) should add to the cost of manufacturing defects. This is due to the economic content of the operation.

Thus, in accounting, the following entries should be made:

debit of account 28 credit of account 23 "Auxiliary production" - for the amount of the cost of works and services of auxiliary production during processing and processing on their own;

debit of account 28 credit of account 76 "Settlements with various debtors and creditors" (or 60 "Settlements with suppliers and contractors") - for the amount of the cost of works and services of third-party organizations.

When posting materials from the liquidation of fixed assets and low-value and wearing items, the volume of work in progress (the cost of products, works or services) does not decrease. This is due to the special procedure for writing off the cost of such objects to production costs - through depreciation. Here, the cost of capitalized materials (at the price of possible use) is charged to the profit and loss account as part of non-operating income:

debit of account 10 (sub-account "Spare parts" or "Other materials") credit of account 80 "Profit and loss" - for the amount of the cost of materials received when writing off the IBE;

or to reduce losses from the liquidation of fixed assets:

debit of account 10 (sub-account "Spare parts" or "Other materials") credit of account 47 "Sale and other disposal of fixed assets" - for the amount of the cost of materials received from the dismantling of fixed assets.

Further use of materials is carried out according to the schemes described above.

In all these cases, if wood, which is supposed to be used as fuel, is subject to posting as materials, account 10, sub-account "Fuel", is used to account for it.

Finished products, which for some reason were not sold before the expiration of the warranty period, can either be dismantled for spare parts (in this case, other materials may appear during disassembly), or discounted. In the latter case, we are usually talking about downgrading. The amount of the markdown is charged to the profit and loss account. Please note that if such a markdown is not regulated by the relevant regulations adopted at the federal or industry level, then the amount of the loss can be attributed to account 80, but it will not reduce the tax base. This means that in fact the loss will be written off against the net profit of the organization.

If during disassembly spare parts or other materials are accounted for, then the corresponding sub-account of account 10 is debited and account 40 "Finished products" is credited. Since in almost any case the cost of spare parts and other materials will be lower than the cost of finished products, when registering such procedures in accounting, a loss occurs, which must be written off from net profit.

Separately, it is worth dwelling on the write-off of the books of the library fund, which were previously credited as part of fixed assets and subject to write-off due to moral or physical wear and tear. This is due to the fact that the Guidelines for the accounting of fixed assets, approved by the Order of the Ministry of Finance of Russia dated July 20, 1998 N 33n, define a special procedure for their initial posting. Recall that the cost of acquiring books is charged to account 26 "General expenses" in correspondence with the accounts of settlements (60 or 76). At the same time, a posting is made for the same amount:

debit of account 01 "Fixed assets" credit of account 87 "Additional capital".

Therefore, the write-off of literature is carried out through account 47, but the write-off loss is not attributed to account 80, but to account 87. Nevertheless, in our opinion, the credited waste paper should be credited to the debit of account 10, the sub-account "Other materials" in correspondence with the account 80, since in fact it is still non-operating income.

In any case, materials that are not suitable for further use can be sold to collection points for "Vtorutilyrya". During the period of the planned economy, when there was no value added tax and income tax, the amounts received as a result of the sale of such property were attributed to economic incentive funds (moreover, from 40 to 80 percent of the received amounts went to the material incentive fund). That is, if you use the current Chart of Accounts (Instructions for the use of the Chart of Accounts), the amounts received should be directly credited to account 88. However, over the past years, the regulatory accounting system and the tax system have changed. Therefore, the sale of other materials should be carried out through sales accounts, in particular, through account 48 "Sale of other assets":

debit of account 48 credit of account 10, sub-account "Other materials" - in the amount of the cost of other materials at accounting prices;

debit of account 62 "Settlements with buyers and customers" credit of account 48 - for the amount of the contractual value of the materials sold (scrap metal, rags, waste paper, tires that are not subject to regeneration, etc.);

debit of account 48 credit of account 68 "Settlements with the budget" - for the amount of VAT charged on sales amounts;

Thus, the cost of selling other materials should be subject to VAT on a general basis. As a justification for the legitimacy of such an assertion, it suffices to recall that when purchasing and further writing off materials for the cost of products (works, services), VAT was credited for the entire cost of material resources. In fact, not the entire cost of materials was transferred to costs. The validity of including the difference between accounting prices and the amounts of payment for materials in the tax base for income tax is obvious.

We said above that in some cases, secondary raw materials can be transferred for processing or processing to other departments of the organization or to third parties. If the return of processed or processed materials is not expected, then the accounting entries for the transfer of materials should be the same as when they were sold. Otherwise, a situation arises similar to the transfer of tolling raw materials for processing. Recall the wiring that is drawn up in this case:

debit of account 10, sub-account "Materials transferred for processing to the side" credit of account 10, sub-account "Spare parts" (or other sub-account on which the transferred materials were taken into account) - for the amount of the cost of secondary raw materials at accounting prices. The posting is made out when materials are transferred for processing;

debit of account 10, sub-account "Materials transferred for processing to the side", credit of account 60 (76) - for the amount of the cost of processing (including transportation costs for the delivery of materials to the processing organization and back, since these costs are in accordance with PBU 5/98 are included in the actual cost of material and production resources);

debit of account 10, sub-account "Spare parts" (or other) credit of account 10, sub-account "Materials transferred for processing to the side" - in the amount of the actual cost of recycled materials.

In the same order, the transfer for the regeneration of automobile tires is reflected in the accounting. The difference is that the cost of tires installed on a car is taken into account as part of fixed assets, and, therefore, when they are put into storage before they are transferred for regeneration, their residual value may be zero (fully depreciated). In this case, in our opinion, posting at a notional value (for example, one ruble) is acceptable on account 10, sub-account "Spare parts" and at the same cost is transferred to account 10, sub-account "Materials transferred for processing to the side." The depreciation rate of remanufactured tires is determined based on their new cost (generated on account 10, sub-account "Materials transferred for processing to the side") and the new useful life (mileage rate, which is less than the original one).

2. Features of accounting for secondary raw materials in public catering

In contrast to production, the term "secondary raw materials" is not used in the formation of costs in public catering organizations. The concept of "delivery of goods for part-time work and processing" is used. At the same time, underworking is understood as the processing of goods to bring them into a state suitable for sale. For example, trimming butter and cheeses, cutting off the withered top of some types of plant products (for example, cabbage), etc.

Accounting postings for production waste

During processing, goods change their material form. In essence, we should talk about the sale of products not of other varieties, but of other articles. This can take place, for example, when processing unsalable fruits and vegetables into jams, preserves, compotes, etc., preserving vegetables, processing bread into crackers, etc.

At the same time, situations in which the need arises for the processing and processing of goods due to the deterioration of their consumer properties occur much more often in public catering than cases of marriage or other situations that cause the formation of secondary raw materials in industry.

In accordance with the Methodological Recommendations on Accounting for Costs Included in Distribution Costs, part-time expenses are charged to distribution costs under a separate item "Expenses for storage, part-time work, sorting and processing of goods". Moreover, the Methodological Recommendations do not specify what part-time work in question- primary, upon receipt of goods in a public catering organization, or secondary - due to the need to process non-saleable goods transferred for sale. Below we will talk about secondary work.

As part of the costs, first of all, the cost of the materials actually used in the underworking is taken into account. In addition, secondary work is associated with the subsequent packaging of underworked goods. That is, there will be costs for tare and packaging.

Also, in our opinion, the wages (with accruals) of the personnel engaged in the relevant work should be included in part-time expenses.

Thus, the cost of part-time work in accounting will be recorded as follows:

debit of account 44 "Costs of circulation" credit of account 10 (corresponding sub-accounts) - for the amount of the cost of materials used in the underworking, including the cost of containers and packaging;

debit of account 44 credit of account 70 "Settlements with personnel for wages" - for the amount of wages accrued to employees engaged in part-time work;

debit of account 44 credit of account 69 "Calculations for social insurance and security" - for the amount of assessed contributions to state non-budgetary funds.

In addition, during part-time work inevitably there are losses associated with a decrease in the number of goods in kind. The issue of writing off losses can be resolved in each case separately. If the relevant industry regulations allow such losses to be included in technological losses, then they are attributed to distribution costs. If there is no relevant document (or there is no reference to such a write-off of losses), then the decrease in the cost of goods as a result of underworking should be attributed to a decrease in net profit. In the latter case, there is no need to use account 44 - it would be quite legitimate to reduce the cost of goods:

debit of account 88 "Retained earnings (uncovered loss)" credit of account 41 "Goods".

After a part-time job, a decrease in the grade of goods is very likely (of course, this does not apply, for example, to sturgeon, which, as you know, can only be of the first freshness, as well as to other similar products). In this case, the reflection of a decrease in grade (and, accordingly, a markdown of goods) is reflected in accounting, depending on the cost at which the goods are taken into account - sale or purchase. In the first case, the amount of the difference in prices is charged to the profit and loss account (directly or through account 14 "Revaluation of material assets"). In the second case, there is no need to make additional postings - the financial result will be automatically determined after the sale of goods.

In all cases of delivery of goods for processing, an Act on underworking, sorting, repacking of goods is drawn up (form N 20-TORG according to unified forms of primary accounting documentation for accounting for trade operations, approved by Decree of the State Statistics Committee of Russia dated December 25, 1998 N 132).

In accounting, the transfer is made out by internal posting on account 41:

debit of account 41, subaccount "Goods in warehouses" credit of account 41, subaccount "Goods in retail trade".

Processing of goods that have lost some of their consumer properties is carried out in auxiliary production of public catering organizations or in third-party organizations. Registration of processing in accounting depends on whether the sale of processed products is supposed to be carried out by a public catering organization or a processing organization.

In the first case, when processing goods in auxiliary production, the following entry must be made:

debit of account 23 credit of account 41 - in the amount of the value of the transferred goods.

Upon receipt of processed products, the posting is made:

debit account 41 credit account 23 - in the amount of the cost of processed goods.

The formation of the cost of processed goods, which consists of the cost of goods transferred for processing (acting as raw materials), and the cost of processing costs, is carried out in a general manner.

The processing of goods by third parties can be processed in a similar way. However, it is more preferable from the point of view of taxation to consider the transfer of goods on the terms of processing of raw materials supplied by the customer. At the same time, the amount of the cost of goods transferred for processing is not deducted from the balance sheet of the public catering organization. Since, unlike account 10, there is no provision for opening a sub-account for account 41, intended exclusively for accounting for the transferred raw materials, it is advisable to open a sub-account "Goods in warehouses", a sub-account of the second order, for account 41. In the future, the wiring is drawn up according to a scheme similar to the scheme used in industrial enterprises.

All articles Materials: accounting and tax accounting for returnable waste (Sibiryakov N.)

Wastes of production and consumption are recognized as the remains of raw materials, materials, semi-finished products, other products or products that have been formed in the process of production or consumption, as well as goods (products) that have lost their consumer properties. Waste can be irrevocable and returnable. Non-returnable waste cannot be used in the future in production or sold to the side, returnable waste is those that are suitable for further processing.
In this article, we will consider the procedure for taxation and accounting for returnable waste.

First of all, we recall that activities related to waste management are regulated by the Federal Law of June 24, 1998 N 89-FZ "On Production and Consumption Waste".

Accounting for returnable waste

The general concept of "returnable waste" is not defined by accounting legislation, but it is contained in some industry rules and instructions.
In particular, in accordance with clause 20 of the Guidelines for planning, accounting and calculating the cost of production of various industries, approved by Order of the Ministry of Agriculture of Russia dated June 6, 2003 N 792, returnable production waste refers to the remains of raw materials, materials, semi-finished products, heat carriers and other types of material resources formed in the process of production of products (works, services), which have completely or partially lost the consumer qualities of the original resource (chemical or physical properties) and, therefore, are used at increased costs (lower output) or not used at all for their intended purpose .
Returnable waste does not include:
— balances of inventories, which, in accordance with the technological process, are transferred to other divisions as full-fledged raw materials (materials) for the production of other types of goods (works, services);
— associated (associated) products obtained as a result of the technological process.
Returnable waste is assessed in the following order:
- at a reduced price of the original material resource (at the price of possible use), if the waste can be used for the main production, but with increased costs (lower output of finished products), for the needs of auxiliary production, the manufacture of consumer goods (cultural and household goods and household use) or sold to the side;
- at the full price of the original material resource, if the waste is sold to the side for use as a full-fledged resource;
- at the current price for waste, minus the costs of collection and processing, when the waste is recycled within the organization or handed over to the side.
Also, in accordance with the Rules for the organization and conduct of the technological process at bakery enterprises, approved by the Ministry of Agriculture and Food of the Russian Federation on July 12, 1999, waste generated in the main production is referred to as returnable waste (used) - crusty crust slabs remaining when cutting slabs into crackers; waste taken at separate stages of the technological process; scrap from approbation of products during rejection and return of finished product residues from the laboratory after analysis; scrap and deformed products selected after baking, cooling, intrashop transportation and stacking; waste generated during the transition from baking one type of product to another and during the start-up and shutdown of ovens, etc.
Wastes sold include: - flour estimates collected in production workshops and flour warehouses; flour breakout from shaking bags; bread crumbs; waste from cleaning dough mixing and dough cutting equipment. All waste is weighed, received and information is transferred to the accounting department.
And Order of the Ministry of Finance of Russia dated August 29, 2001 N 68n "On approval of the Instruction on the procedure for accounting and storage of precious metals, precious stones, products from them and keeping records during their production, use and circulation" refers to the returnable waste of precious metals waste that has undergone physical and chemical changes that do not correspond in chemical composition to the initial raw material, contaminated with impurities that worsen the properties of the materials used, and cannot be reused by organizations in technological processes for the production of products. These wastes are sold or transferred on a give-and-take basis to refining organizations or organizations engaged in the procurement of scrap and waste, primary processing and processing for further production and refining, in accordance with the current legislation of the Russian Federation.
Currently, the accounting procedure for returnable waste is regulated by:
— Regulations on accounting "Accounting for inventories" PBU 5/01, approved by the Order of the Ministry of Finance of Russia dated June 9, 2001 N 44n;
- Guidelines for accounting of inventories, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 N 119n (hereinafter - Guidelines N 119n).
For reference. In accordance with Part 1 of Art. 30 of Federal Law N 402-FZ "On Accounting" (hereinafter - Law N 402-FZ), until the federal and industry accounting standards provided for by this Federal Law are approved, the rules for accounting and preparation of accounting (financial) statements approved by the authorized federal executive authorities until the day the Law N 402-FZ comes into force. At the same time, these rules for maintaining accounting records and compiling accounting (financial) statements are applied to the extent that they do not contradict Law N 402-FZ.
In accordance with clause 111 of Guidelines N 119n, waste generated in the organization's divisions is collected in the prescribed manner and delivered to warehouses according to delivery notes indicating their name and quantity.
In the case of subsequent use of waste for the manufacture of products (parts, etc.), their release into production is documented by an extract of requirements (requirements-waybills) or other primary documents approved by the business entity.

Note! According to paragraph 1 of Art. 9 of Law N 402-FZ, each fact of economic life is subject to registration by the primary accounting document. Forms of primary documents can be developed by the economic entity independently, but must be determined by the head of the organization on the proposal of the official who is entrusted with accounting, and must contain the mandatory details established by paragraph 2 of Art. 9 of Law N 402-FZ.

As you know, organizations (with the exception of public sector organizations) from January 1, 2013 have the right to use independently developed and approved forms of primary accounting documents if they contain the mandatory details of the primary document established by paragraph 2 of Art. 9 of Law N 402-FZ, or use the unified forms applied before January 1, 2013, fixing the relevant provisions in the accounting policy.
Since the independent development of forms of documents other than unified ones takes time, special knowledge and additional costs, and the use of such forms can cause difficulties in working both within the organization and with counterparties, most companies, as practice shows, continue to use unified documents.
It should be noted that the unified forms of primary accounting documents intended for registration of the movement of inventories were approved by the Decree of the State Statistics Committee of Russia dated October 30, 1997 N 71a "On approval of unified forms of primary accounting documentation for accounting for labor and its payment, fixed assets and intangible assets , materials, low-value and wearing items, work in capital construction" (hereinafter - Resolution N 71a).
An analysis of the guidelines for the use and filling out the forms contained in Decree N 71a shows that the only primary document in which there is a mention of waste is the invoice requirement (form N M-11).
The cost of waste is determined by the organization based on the prevailing prices for scrap, scrap, rags, etc. (i.e. at the price of possible use or sale).
Waste accounting should help ensure control over their storage and use.
The cost of recorded waste is included in the reduction of the cost of materials released into production.
According to the Chart of Accounts for the financial and economic activities of organizations, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n, returnable waste is accepted for accounting on the debit of account 10 "Materials", subaccount 6 "Other materials", and the credit of accounts 20 "Basic production", 23 "Auxiliary production", etc.
Subaccount 10-6 "Other materials" takes into account the presence and movement of production waste (stumps, scraps, chips, etc.), irreparable marriage, material assets received from the disposal of fixed assets that cannot be used as materials, fuel or spare parts in this organization (scrap metal, salvage), used tires and scrap rubber, etc.
Production waste and secondary material values ​​used as solid fuel are accounted for on sub-account 10-3 "Fuel".
The procedure for accounting for returnable waste will be considered with examples.

Example. Woodworking organization "A" in February of this year transferred to production 500 cubic meters. m of wood at a price of 500 rubles. for 1 cu. m. The total cost of the transferred wood is 250,000 rubles.
Returnable waste in the production of finished products (furniture) amounted to 10 cubic meters. m, which are used in auxiliary production.
For profit tax purposes, returnable waste is valued at the price of possible use, for example, 100 rubles. for 1 cu. m.
In the accounting of the organization "A" these transactions are reflected in the following entries:
Debit of account 20 "Main production" Credit of account 10 "Materials" - 250,000 rubles. - wood was transferred to production;
Debit account 10 "Materials", subaccount 6 "Other materials", Credit account 20 "Main production" - 1000 rubles. (10 cubic meters x 100 rubles) - recyclable waste is taken into account.
End of example.

Example. Organization "B" by the contractor "A" made a desk for its own office from materials that were accounted for by the organization as returnable waste from the main production.
The materials used have reduced quality characteristics, and their cost (in an amount equal to the price of possible use) is attributed to the reduction of the corresponding costs of the organization's main production (both in accounting and tax accounting).
The cost of the work of the contractor "A" amounted to 2360 rubles. (including VAT 18% - 360 rubles), the cost of used returnable waste - 1000 rubles.
In the accounting of the organization "B" these transactions are reflected in the following entries:
Debit account 10 "Materials", subaccount 6 "Other materials", Credit account 20 "Main production" - 1000 rubles. — returnable wastes of the main production are taken into account;
Debit of account 10 "Materials", subaccount 7 "Materials transferred for processing to the side", Credit of account 10 "Materials", subaccount 6 "Other materials", - 1000 rubles. – handed over to the contractor materials for the manufacture of the table;
Debit of account 08 "Investments in non-current assets" Credit of account 60 "Settlements with suppliers and contractors" - 2000 rubles. - reflects the cost of work performed by the contractor;
Debit account 19 "VAT on acquired values" Credit account 60 "Settlements with suppliers and contractors" - 360 rubles. — VAT on the work performed was taken into account;
Debit of account 08 "Investments in non-current assets" Credit of account 10 "Materials", sub-account 7 "Materials transferred for processing to the side" - 1000 rubles. - written off the cost of materials used in the manufacture of the desk;
Debit of account 01 "Fixed assets", subconto "Desk", Credit of account 08 "Investments in non-current assets" - 3000 rubles. (2,000 rubles + 1,000 rubles) — the fixed asset (desk) was put into operation;
Debit of account 68 "Calculations on taxes and fees", subaccount "Calculations on VAT", Credit of account 19 "VAT on acquired valuables" - 360 rubles. — accepted for VAT deduction;
Debit account 60 "Settlements with suppliers and contractors" Credit account 51 "Settlement accounts" - 2360 rubles. - The contractor has been paid.
End of example.

According to paragraph 7 of the Accounting Regulation "Income of the organization" PBU 9/99, approved by Order of the Ministry of Finance of Russia dated May 6, 1999 N 32n, proceeds from the sale of recyclable waste are other income for the organization and are reflected in the credit of account 91 "Other income and expenses", sub-account 1 "Other income", in correspondence with the debit of account 62 "Settlements with buyers and customers".
When selling recyclable waste in accounting, organizations make the following entries:
Debit of account 62 "Settlements with buyers and customers" Credit of account 91 "Other income and expenses", sub-account 1 "Other income", - income from the sale of recyclable waste is reflected;
Debit of account 91 "Other income and expenses", sub-account 2 "Other expenses", Credit of account 10 "Materials" - the accounting cost of returnable waste was written off.
Clause 11 of the Accounting Regulations "Expenses of the organization" PBU 10/99, approved by Order of the Ministry of Finance of Russia dated May 6, 1999

Accounting for recyclable production waste: what applies to waste

N 33n, it is established that the cost of discarded waste is taken into account as part of other expenses.

Tax accounting of returnable waste

The definition of returnable waste for tax purposes is given in the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation).
According to paragraph 6 of Art. 254 of the Tax Code of the Russian Federation for the purposes of Ch. 25 "Corporate income tax" of the Tax Code of the Russian Federation, returnable waste refers to the remains of raw materials (materials), semi-finished products, heat carriers and other types of material resources formed in the process of production of goods (performance of work, provision of services), which have partially lost the consumer qualities of initial resources (chemical or physical properties) and therefore used with increased costs (lower output) or not used for its intended purpose.
Recyclable waste does not include remnants of inventories that, in accordance with the technological process, are transferred to other units as full-fledged raw materials (materials) for the production of other types of goods (works, services), as well as by-products (related) products resulting from implementation of the technological process.
Returnable waste is assessed in the following order:
1) at a reduced price of the original material resource (at the price of possible use), if these wastes can be used for the main or auxiliary production, but with increased costs (lower output of finished products);
2) at the selling price, if these wastes are sold to a third party.
According to the opinion of the Ministry of Finance of Russia, contained in the Letters of August 24, 2007 N 03-03-06 / 1/591, of April 26, 2010 N 03-03-06 / 4/49, when selling returnable waste should be evaluated based on current market prices, determined in the manner prescribed by Art. 40 of the Tax Code of the Russian Federation. Thus, the amount of material costs can be reduced by the amount of returnable waste, determined at market value.
We remind the reader that the provisions of Art. 40 from the date of entry into force of the Federal Law of July 18, 2011 N 227-FZ apply exclusively to transactions, income and (or) expenses for which are recognized in accordance with Ch. 25 before the date of entry into force of the said Law (clause 6, article 4 of the Federal Law of July 18, 2011 N 227-FZ).
Market prices are determined in accordance with Art. 105.3 of the Tax Code of the Russian Federation.
It should be noted that in tax accounting, returnable waste means the same as in accounting. Evaluation of returnable waste depends on the direction of use of returnable waste.
If the returnable waste can be used by the organization itself in the main or auxiliary production, then they are valued at a reduced price of the source material.
If returnable waste is sold to a third party, then it is valued at the price of a possible sale.
And in conclusion, we can conclude: since the tax legislation establishes a specific procedure for determining prices for returnable waste, in accounting, when assessing returnable waste, an organization can choose any of these methods. At the same time, the accounting policy of the organization (both for tax and accounting) necessarily reflects the procedure for assessing returnable waste.

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All articles Materials: accounting and tax accounting for returnable waste (Sibiryakov N.)

Wastes of production and consumption are recognized as the remains of raw materials, materials, semi-finished products, other products or products that have been formed in the process of production or consumption, as well as goods (products) that have lost their consumer properties. Waste can be irrevocable and returnable. Non-returnable waste cannot be used in the future in production or sold to the side, returnable waste is those that are suitable for further processing.
In this article, we will consider the procedure for taxation and accounting for returnable waste.

First of all, we recall that activities related to waste management are regulated by the Federal Law of June 24, 1998 N 89-FZ "On Production and Consumption Waste".

Accounting for returnable waste

The general concept of "returnable waste" is not defined by accounting legislation, but it is contained in some industry rules and instructions.
In particular, in accordance with clause 20 of the Guidelines for planning, accounting and calculating the cost of production of various industries, approved by Order of the Ministry of Agriculture of Russia dated June 6, 2003 N 792, returnable production waste refers to the remains of raw materials, materials, semi-finished products, heat carriers and other types of material resources formed in the process of production of products (works, services), which have completely or partially lost the consumer qualities of the original resource (chemical or physical properties) and, therefore, are used at increased costs (lower output) or not used at all for their intended purpose .
Returnable waste does not include:
— balances of inventories, which, in accordance with the technological process, are transferred to other divisions as full-fledged raw materials (materials) for the production of other types of goods (works, services);
— associated (associated) products obtained as a result of the technological process.
Returnable waste is assessed in the following order:
- at a reduced price of the original material resource (at the price of possible use), if the waste can be used for the main production, but with increased costs (lower output of finished products), for the needs of auxiliary production, the manufacture of consumer goods (cultural and household goods and household use) or sold to the side;
- at the full price of the original material resource, if the waste is sold to the side for use as a full-fledged resource;
- at the current price for waste, minus the costs of collection and processing, when the waste is recycled within the organization or handed over to the side.
Also, in accordance with the Rules for the organization and conduct of the technological process at bakery enterprises, approved by the Ministry of Agriculture and Food of the Russian Federation on July 12, 1999, waste generated in the main production is referred to as returnable waste (used) - crusty crust slabs remaining when cutting slabs into crackers; waste taken at separate stages of the technological process; scrap from approbation of products during rejection and return of finished product residues from the laboratory after analysis; scrap and deformed products selected after baking, cooling, intrashop transportation and stacking; waste generated during the transition from baking one type of product to another and during the start-up and shutdown of ovens, etc.
Wastes sold include: - flour estimates collected in production workshops and flour warehouses; flour breakout from shaking bags; bread crumbs; waste from cleaning dough mixing and dough cutting equipment. All waste is weighed, received and information is transferred to the accounting department.
And Order of the Ministry of Finance of Russia dated August 29, 2001 N 68n "On approval of the Instruction on the procedure for accounting and storage of precious metals, precious stones, products from them and keeping records during their production, use and circulation" refers to the returnable waste of precious metals waste that has undergone physical and chemical changes that do not correspond in chemical composition to the initial raw material, contaminated with impurities that worsen the properties of the materials used, and cannot be reused by organizations in technological processes for the production of products. These wastes are sold or transferred on a give-and-take basis to refining organizations or organizations engaged in the procurement of scrap and waste, primary processing and processing for further production and refining, in accordance with the current legislation of the Russian Federation.
Currently, the accounting procedure for returnable waste is regulated by:
— Regulations on accounting "Accounting for inventories" PBU 5/01, approved by the Order of the Ministry of Finance of Russia dated June 9, 2001 N 44n;
- Guidelines for accounting of inventories, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 N 119n (hereinafter - Guidelines N 119n).
For reference. In accordance with Part 1 of Art. 30 of Federal Law N 402-FZ "On Accounting" (hereinafter - Law N 402-FZ), until the federal and industry accounting standards provided for by this Federal Law are approved, the rules for accounting and preparation of accounting (financial) statements approved by the authorized federal executive authorities until the day the Law N 402-FZ comes into force. At the same time, these rules for maintaining accounting records and compiling accounting (financial) statements are applied to the extent that they do not contradict Law N 402-FZ.
In accordance with clause 111 of Guidelines N 119n, waste generated in the organization's divisions is collected in the prescribed manner and delivered to warehouses according to delivery notes indicating their name and quantity.
In the case of subsequent use of waste for the manufacture of products (parts, etc.), their release into production is documented by an extract of requirements (requirements-waybills) or other primary documents approved by the business entity.

Note! According to paragraph 1 of Art. 9 of Law N 402-FZ, each fact of economic life is subject to registration by the primary accounting document. Forms of primary documents can be developed by the economic entity independently, but must be determined by the head of the organization on the proposal of the official who is entrusted with accounting, and must contain the mandatory details established by paragraph 2 of Art. 9 of Law N 402-FZ.

As you know, organizations (with the exception of public sector organizations) from January 1, 2013 have the right to use independently developed and approved forms of primary accounting documents if they contain the mandatory details of the primary document established by paragraph 2 of Art. 9 of Law N 402-FZ, or use the unified forms applied before January 1, 2013, fixing the relevant provisions in the accounting policy.
Since the independent development of forms of documents other than unified ones takes time, special knowledge and additional costs, and the use of such forms can cause difficulties in working both within the organization and with counterparties, most companies, as practice shows, continue to use unified documents.
It should be noted that the unified forms of primary accounting documents intended for registration of the movement of inventories were approved by the Decree of the State Statistics Committee of Russia dated October 30, 1997 N 71a "On approval of unified forms of primary accounting documentation for accounting for labor and its payment, fixed assets and intangible assets , materials, low-value and wearing items, work in capital construction" (hereinafter - Resolution N 71a).
An analysis of the guidelines for the use and filling out the forms contained in Decree N 71a shows that the only primary document in which there is a mention of waste is the invoice requirement (form N M-11).
The cost of waste is determined by the organization based on the prevailing prices for scrap, scrap, rags, etc. (i.e. at the price of possible use or sale).
Waste accounting should help ensure control over their storage and use.
The cost of recorded waste is included in the reduction of the cost of materials released into production.
According to the Chart of Accounts for the financial and economic activities of organizations, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n, returnable waste is accepted for accounting on the debit of account 10 "Materials", subaccount 6 "Other materials", and the credit of accounts 20 "Basic production", 23 "Auxiliary production", etc.
Subaccount 10-6 "Other materials" takes into account the presence and movement of production waste (stumps, scraps, chips, etc.), irreparable marriage, material assets received from the disposal of fixed assets that cannot be used as materials, fuel or spare parts in this organization (scrap metal, salvage), used tires and scrap rubber, etc.
Production waste and secondary material values ​​used as solid fuel are accounted for on sub-account 10-3 "Fuel".
The procedure for accounting for returnable waste will be considered with examples.

Example. Woodworking organization "A" in February of this year transferred to production 500 cubic meters. m of wood at a price of 500 rubles. for 1 cu. m. The total cost of the transferred wood is 250,000 rubles.
Returnable waste in the production of finished products (furniture) amounted to 10 cubic meters. m, which are used in auxiliary production.
For profit tax purposes, returnable waste is valued at the price of possible use, for example, 100 rubles.

Waste accounting

for 1 cu. m.
In the accounting of the organization "A" these transactions are reflected in the following entries:
Debit of account 20 "Main production" Credit of account 10 "Materials" - 250,000 rubles. - wood was transferred to production;
Debit account 10 "Materials", subaccount 6 "Other materials", Credit account 20 "Main production" - 1000 rubles. (10 cubic meters x 100 rubles) - recyclable waste is taken into account.
End of example.

Example. Organization "B" by the contractor "A" made a desk for its own office from materials that were accounted for by the organization as returnable waste from the main production.
The materials used have reduced quality characteristics, and their cost (in an amount equal to the price of possible use) is attributed to the reduction of the corresponding costs of the organization's main production (both in accounting and tax accounting).
The cost of the work of the contractor "A" amounted to 2360 rubles. (including VAT 18% - 360 rubles), the cost of used returnable waste - 1000 rubles.
In the accounting of the organization "B" these transactions are reflected in the following entries:
Debit account 10 "Materials", subaccount 6 "Other materials", Credit account 20 "Main production" - 1000 rubles. — returnable wastes of the main production are taken into account;
Debit of account 10 "Materials", subaccount 7 "Materials transferred for processing to the side", Credit of account 10 "Materials", subaccount 6 "Other materials", - 1000 rubles. – handed over to the contractor materials for the manufacture of the table;
Debit of account 08 "Investments in non-current assets" Credit of account 60 "Settlements with suppliers and contractors" - 2000 rubles. - reflects the cost of work performed by the contractor;
Debit account 19 "VAT on acquired values" Credit account 60 "Settlements with suppliers and contractors" - 360 rubles. — VAT on the work performed was taken into account;
Debit of account 08 "Investments in non-current assets" Credit of account 10 "Materials", sub-account 7 "Materials transferred for processing to the side" - 1000 rubles. - written off the cost of materials used in the manufacture of the desk;
Debit of account 01 "Fixed assets", subconto "Desk", Credit of account 08 "Investments in non-current assets" - 3000 rubles. (2,000 rubles + 1,000 rubles) — the fixed asset (desk) was put into operation;
Debit of account 68 "Calculations on taxes and fees", subaccount "Calculations on VAT", Credit of account 19 "VAT on acquired valuables" - 360 rubles. — accepted for VAT deduction;
Debit account 60 "Settlements with suppliers and contractors" Credit account 51 "Settlement accounts" - 2360 rubles. - The contractor has been paid.
End of example.

According to paragraph 7 of the Accounting Regulation "Income of the organization" PBU 9/99, approved by Order of the Ministry of Finance of Russia dated May 6, 1999 N 32n, proceeds from the sale of recyclable waste are other income for the organization and are reflected in the credit of account 91 "Other income and expenses", sub-account 1 "Other income", in correspondence with the debit of account 62 "Settlements with buyers and customers".
When selling recyclable waste in accounting, organizations make the following entries:
Debit of account 62 "Settlements with buyers and customers" Credit of account 91 "Other income and expenses", sub-account 1 "Other income", - income from the sale of recyclable waste is reflected;
Debit of account 91 "Other income and expenses", sub-account 2 "Other expenses", Credit of account 10 "Materials" - the accounting cost of returnable waste was written off.
Clause 11 of the Accounting Regulation "Expenses of the organization" PBU 10/99, approved by Order of the Ministry of Finance of Russia dated May 6, 1999 N 33n, establishes that the cost of discarded waste is taken into account as part of other expenses.

Tax accounting of returnable waste

The definition of returnable waste for tax purposes is given in the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation).
According to paragraph 6 of Art. 254 of the Tax Code of the Russian Federation for the purposes of Ch. 25 "Corporate income tax" of the Tax Code of the Russian Federation, returnable waste refers to the remains of raw materials (materials), semi-finished products, heat carriers and other types of material resources formed in the process of production of goods (performance of work, provision of services), which have partially lost the consumer qualities of initial resources (chemical or physical properties) and therefore used with increased costs (lower output) or not used for its intended purpose.
Recyclable waste does not include remnants of inventories that, in accordance with the technological process, are transferred to other units as full-fledged raw materials (materials) for the production of other types of goods (works, services), as well as by-products (related) products resulting from implementation of the technological process.
Returnable waste is assessed in the following order:
1) at a reduced price of the original material resource (at the price of possible use), if these wastes can be used for the main or auxiliary production, but with increased costs (lower output of finished products);
2) at the selling price, if these wastes are sold to a third party.
According to the opinion of the Ministry of Finance of Russia, contained in the Letters of August 24, 2007 N 03-03-06 / 1/591, of April 26, 2010 N 03-03-06 / 4/49, when selling returnable waste should be evaluated based on current market prices, determined in the manner prescribed by Art. 40 of the Tax Code of the Russian Federation. Thus, the amount of material costs can be reduced by the amount of returnable waste, determined at market value.
We remind the reader that the provisions of Art. 40 from the date of entry into force of the Federal Law of July 18, 2011 N 227-FZ apply exclusively to transactions, income and (or) expenses for which are recognized in accordance with Ch. 25 before the date of entry into force of the said Law (clause 6, article 4 of the Federal Law of July 18, 2011 N 227-FZ).
Market prices are determined in accordance with Art. 105.3 of the Tax Code of the Russian Federation.
It should be noted that in tax accounting, returnable waste means the same as in accounting. Evaluation of returnable waste depends on the direction of use of returnable waste.
If the returnable waste can be used by the organization itself in the main or auxiliary production, then they are valued at a reduced price of the source material.
If returnable waste is sold to a third party, then it is valued at the price of a possible sale.
And in conclusion, we can conclude: since the tax legislation establishes a specific procedure for determining prices for returnable waste, in accounting, when assessing returnable waste, an organization can choose any of these methods. At the same time, the accounting policy of the organization (both for tax and accounting) necessarily reflects the procedure for assessing returnable waste.

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Production wastes are the remains of materials that have arisen in the process of their processing and have lost their consumer properties in whole or in part. According to the possibility of collection distinguish between returnable and non-returnable waste. With the development of technology and technology, the group of non-returnable waste is reduced. This is facilitated by the fee charged from enterprises for emissions (discharges) of pollutants in environment. Only returnable waste is recorded. Recyclable waste refers to the remains of raw materials, materials, semi-finished products, coolants and other types of material resources formed during the production process that have lost all or part of the consumer qualities of the original resource and, therefore, are used at increased costs (with a decrease in product yield) or not used at all. for its intended purpose. Recyclable waste does not include the remains of material resources that, in accordance with the established technology, are transferred to other workshops as a full-fledged material for the production of other types of products, as well as by-products, the list of which is established in industry instructions for accounting for production costs. Returnable waste can be used (for its intended purpose or for other purposes) and not used at all, although the enterprise is forced to collect, store or take it to a landfill. Irrevocable waste is currently elusive and is atomized substances (fumes) and released into the environment. The cost of returnable waste is deducted from the cost of materials. Irrevocable waste is not assessed and is not reflected in the accounting. Returnable waste is assessed in the following order:

• - sale to the side for use as a full-fledged resource - are valued at the full price of the source material;
• - used in the main production, but with increased costs - at the price of possible use.

The transfer of returnable waste by the delivery shop to other shops or to the warehouse of materials or waste is issued an invoice (D 10 - K 20.23). The transfer of waste from one shop to another is treated as an internal transfer of materials. Amounts written off should be reflected for specific products from the production of which the corresponding waste was received. More often, waste is collected in a whole workshop for a month. Since the workshop produces several types of products, the cost of waste is distributed by type of product indirectly (in proportion to the mass or cost of materials used to produce specific products in this workshop per month).

Inclusion of fuel and energy used for technological purposes

In some industries (mining, metallurgy, metalworking), energy costs (fuel, electricity, water, steam, gas, compressed air, etc.) occupy a large share in the cost of production. The consumption of energy resources for technological purposes (for melting units, blast furnaces, open-hearth furnaces, etc.) is written off as direct costs (D 20.23 - K 10.60). These costs are reflected in the cost price under the item "Fuel", then distributed by types of manufactured products. With indirect distribution, it is carried out in proportion to the number of hours of operation of the units, taking into account their capacity, or in proportion to the standard rates of energy consumption per unit of product and the actual output.

Inclusion of labor costs and social security contributions

Labor remuneration is included in the cost of production simultaneously with its accrual (D 20.23.25.26 - K 70). In the cost of labor costs are reflected in two items: basic and additional wages. The order of distribution by type of product depends on the type of wages. The basic wages of production workers, accrued at piece rates, are included in the cost of specific products on the basis of primary documents (production reports, orders, route sheets, statements). Various payments not related to the manufacture of specific types of products are distributed among products in proportion to the direct wages of pieceworkers, in proportion to the standard rates of this wage per unit of output. The additional wages of production workers are distributed between items and orders in proportion to the sum of the basic wages of production workers allocated to the respective items. The main and additional wages of workers engaged in the maintenance and repair of fixed assets, workers of auxiliary shops, employees are charged to accounts 25.26 and are distributed as part of general production and general business expenses. The distribution of deductions for social needs is connected with the distribution of wages. They are included in the cost of specific types of products in percentages established by law of the amount of basic and additional wages included in the cost of the relevant types of products.

Inclusion of overhead costs

General production (general shop) expenses are associated with the maintenance and management of the production of shops. The composition and level of overhead costs is determined by estimates for the maintenance and operation of equipment, management and business expenses of the workshop. General production costs are planned separately for each workshop of the enterprise. General production costs are planned and accounted for according to the standard nomenclature of items:

• - depreciation of production equipment and vehicles;
• - contributions to the repair fund or the cost of repairing production equipment and vehicles;
• - maintenance of the shop management apparatus;
• - maintenance of other shop personnel;
• - carrying out tests, experiments, researches;
• - organization of rationalization and invention;
• - labor protection of shop workers (expenses for the maintenance of safety equipment, ventilation, expenses for overalls, etc.)

Synthetic accounting of overhead costs is kept on account 25 (active, collection and distribution account). Analytical accounting of overhead costs is carried out in special statements for cost items separately for each workshop. At the end of the month, the amount of overhead costs accounted for in the debit of account 25 is written off by postings D 20 - K 25, D 28 - K 25 (the amount of rejects) and distributed by type of product. General production costs are allocated to each workshop separately and are included in the cost of the products that are produced by this workshop, as well as in the cost of defects in production. To distribute overhead costs by type of product in different industries, different methods are used:

• - in proportion to the number of hours of operation of the equipment;
• - in proportion to the cost of processing products (without the cost of materials, surcharges);
• - in proportion to the mass or volume of manufactured products;
• - proportionally wages production workers (without additional payments under the progressive bonus systems of the largest distributions).

Example. The amount of overhead costs = 900,000 hryvnia

For distribution, the ratio is found = general production costs / total total wages = 900,000/600,000=1.5. The distribution of overhead costs in proportion to wages is used quite often. However, the use of this method is not always sufficiently justified. Different types of products produced by the enterprise may have different labor intensity and degree of mechanization of production. Most of the general production costs, when distributed according to wages, will be assigned to more labor-intensive products with a lower level of mechanization of production, although this may not be the most fair way of distribution in this case. The amount of overhead costs charged to certain kind products, is subject to distribution between the released finished products and the balance of work in progress. The greatest difficulty in compiling the calculation is the determination of the wages of production workers in work in progress and in commodity output. To do this, it is recommended to determine the number of finished products (machine kits) in work in progress and sum them up with the number of manufactured finished products. After that, the amount of wages per conditional finished product is determined and the actual amount of wages and overhead costs are distributed between finished products and work in progress. At the enterprises of some industries, the balances of work in progress are small and relatively stable. Therefore, in order not to complicate the calculations, overhead costs are fully attributed to finished products, or are charged in the amount of the planned percentage.

Inclusion of general expenses

General business expenses are associated with the management, organization and maintenance of the enterprise as a whole. Their composition and level is determined by the estimate. The following nomenclature is used:

• - maintenance of the enterprise management apparatus;
• - business trips of the enterprise management apparatus;
• - Maintenance of fire, guards;
• - hospitality expenses related to the activities of the enterprise;
• - depreciation of fixed assets of general economic purpose;
• - labor protection of employees of the enterprise;
• - training and retraining of personnel;
• - organized set work force and others.

Synthetic accounting of general business expenses is carried out on account 26 "General business expenses". At the end of the reporting month, general business expenses are written off by posting D 20 K 26, while distribution by type of product produced by the enterprise takes place. The distribution of general business expenses by type of product between finished products and work in progress is carried out similarly to general production expenses. Most often, the distribution is made in proportion to the wages of production workers. There is another option for including general business expenses in the cost of production. General business expenses as conditionally fixed can be written off D 90 K 26 for products sold, however, this procedure will be acceptable provided that all products to which general business expenses relate are sold. Otherwise, the costs can significantly reduce the profit from sales in the reporting month. The choice of the method of distribution of overhead and general business expenses is an element of the accounting policy of the enterprise.

waste- any substances, materials and objects that were formed in the process of production or consumption, as well as goods (products) that have completely or partially lost their consumer properties and have no further use at the place of their formation or discovery and from which their owner disposes, intends or must dispose of by disposal or disposal.

The defining feature of waste is that they have lost their consumer properties, albeit partially. That is, in a situation where the materials formed during the production of products can be reused in production for the same purposes, or sold to the side at the price of the original resource, they are not recognized as waste.

A detailed list of waste is given in Waste classifier DK 005-96, approved by the order of the State Committee of Ukraine for Standardization, Metrology and Certification of Ukraine dated February 29, 1996 No. 89.

There are several classifications of waste, but for accounting purposes, the distinction shown in the figure matters. Next, consider the accounting in the context of each type of waste.

Types of production waste

Accounting for returnable waste

First of all, we note that for returnable waste do not include (P. 330 Methodological recommendations No. 373):

Remains of material resources, which, according to the established technology, are transferred to other shops, divisions as a full-fledged material for the production of other types of products (works, services);

By-products, which are obtained simultaneously with the target (main) product in a single technological process.

From this it follows that the cost of returnable waste is determined as follows:

1) by fair value if returnable waste is sold to the side;

2) in assessment of possible use if the returnable waste is used at the enterprise itself. The price of possible use is the reduced price of the raw material of the returnable waste. If such an assessment is difficult to make, the waste can be capitalized at the price of the source material.

On a note : if returnable waste from one workshop is sent as a full-fledged material to another workshop, then their value is determined at the initial cost starting material. Such waste is accounted for in the same manner as accounting for raw materials and basic materials ( paragraph 329 of Methodological recommendations No. 373).

The procedure for determining the fair value of returned waste depends on whether it requires processing before sale.

If returnable waste is sold without processing, they are, in fact, finished products. For such waste fair value is the selling price minus selling expenses and the amount of the markup (profit) based on the markup (profit) for similar finished products and goods ( clause 3.1 of the annex to P (S) BU 19 "Combination of enterprises").

In a situation where returnable waste before sale are recycled They are work in progress. Then fair value will be the selling price of finished products minus the costs of completion, implementation and allowances (profits), calculated on the basis of the profit of similar finished products ( clause 3.2 of the annex to P (S) BU 19).

The decision on the procedure for assessing returnable waste is made by the head of the enterprise. Waste assessment can be carried out either by one person (say, a technologist) or by a special commission. In any case, it is advisable to draw up a document in any form, from which it will follow at what cost returnable waste from production should be received.

The movement of returnable waste within the enterprise, in particular, from the workshop to a warehouse or to another workshop, is drawn up either in a limit-fence card (f. No. M-8, No. M-9) or an invoice-requirement for the release (internal movement) of materials (f. No. M-11)*.

* These forms were approved by the order of the Ministry of Statistics of Ukraine dated June 21, 1996 No. 193.

AT accounting returnable waste arrives by correspondence: Dt 209 "Other materials" - Kt 23 "Production" . However, those wastes that are planned to be used in the production of products at the enterprise itself can be reflected in sub-account 201 “Raw materials and materials”.

The sale of recyclable waste is shown in the usual manner as the sale of other current assets on sub-account 712 “Income from the sale of other current assets” . At the same time, the cost of sold returnable waste, for which they are recorded, is written off to the debit of sub-account 943 “Cost of sold inventories” .

Accounted for income tax such transactions are recorded according to accounting rules, since no adjustments to the financial result before tax in relation to them in NKU not provided.

Registered for VAT the operation of posting returnable waste does not affect. When selling waste, tax liabilities are reflected in the general order for the first event that occurred earlier ( clause 187.1 of the TCU):

On the date of crediting funds from the buyer/customer to the bank account of the taxpayer, and in the case of delivery for cash - on the date of posting Money at the taxpayer's cash desk;

On the date of shipment of the waste.

This is also noted by controllers in consultation with category 101.02 ZIR SFSU.

May raise questions about the application of rules par. 2 p. 188.1 of the TCU regarding the determination of the minimum VAT base not lower than the purchase price (for goods), and for self-made products - not lower than regular prices **.

** Details can be found in BN, 2016, No. 12, p. 6 and on p. 19 of this issue.

Returnable waste, in principle, does not refer to either goods or finished products. We believe that in this case, when determining the minimum VAT tax base, one should focus on the cost of returnable waste, at which they are recorded on subaccount 209.

Peculiarity: Temporarily, until 01.01.17, the supply of waste and scrap of ferrous and non-ferrous metals, as well as paper and cardboard for disposal (waste paper and waste) of heading 4707 are exempted from VAT in accordance with UKT VED ( p. 23 subsection. 2 sect. XX NKU). The lists of such waste and scrap are approved Decree of the Cabinet of Ministers of January 12, 2011 No. 15 (cf. 025069200). Features of the application of this benefit were considered in SFSU letter No. 10203/7/99-99-19-03-02-1 dated March 25, 2016 7 // "BN", 2016, No. 15, p. 6.

Example 1 The enterprise received 20 kg of material waste (pieces of fur) during the production process. At the same time, the enterprise will use 10 kg of waste in its own production (estimated at UAH 30 per 1 kg), and 10 kg will be sold to the side (estimated at UAH 50 per 1 kg). Waste was sold at a price of 60 UAH. with VAT per 1 kg.

Table 1. Accounting for operations with returnable waste

business transaction	Corresponding accounts		Sum,
	debit	credit
1. Waste has been credited, which the company will use in its own production
2. Written off waste for production
3. Waste has been credited to be sold
4. Reflected income from the sale of waste
5. Tax liabilities for VAT are reflected
6. Reflected the cost of selling waste
7. Waste payment received

Accounting for non-returnable waste

To account for non-returnable waste, it is of fundamental importance whether they fit into the established cost norms or not. If there are such norms in intra-industry documents, GOSTs, technical conditions or technical regulations, they are guided by them. At the same time, these standards are usually absent, and then the enterprise must approve them independently by a local internal act (order for the enterprise).

When compiling a limit-fence card (f. No. M-8, No. M-9), the limits on the release of material resources for the production of products are taken into account, which are established on the basis of the current consumption rates of materials ( p.p. 336, 337 Methodological recommendations No. 373).

Over-limit material resources are released upon special request (signal document) in case of overspending of the established norms due to an admitted marriage, replacement of the material provided for by the technology ( p.p. 337, 341 Methodological recommendations No. 373).

Irrecoverable waste is not recognized as an asset because the entity cannot obtain future economic benefits from it ( Art. 1 of the Law on Accounting, clause 2.13 of Methodological Recommendations No. 2).

Such waste is reflected in accounting only in quantitative terms. Accounting for the total amount of waste received is carried out at the places of their occurrence and for specific products ( ).

Irrevocable waste, as a rule, is subject to disposal. Such waste is written off on the basis of the Write-off Act, which is drawn up in any form. The costs of disposal of these wastes are included in other operating expenses ( Clause 2.13 of the Methodology of Recommendations No. 2).

Regulatory irretrievable waste . They are included in the cost manufactured products. At the same time, in paragraph 331 of Methodological recommendations No. 373 it is said that if the direct attribution of the received waste to the cost of individual products and orders is complicated, irretrievable waste is taken into account by the total mass of all products, and their distribution to individual products is carried out in proportion to the amount of output produced.

Accounted for income tax transactions with such waste are reflected in accordance with accounting rules, since any adjustments to the financial result before tax on them in NKU not provided.

Registered for VAT, in our opinion, regulatory non-returnable waste does not affect, since their formation is directly related to the technological process. Accordingly, materials in the form of non-returnable waste are considered used in the economic activity of the taxpayer, and accrue compensating tax liabilities for clause 198.5 of the TCU not needed in this case.

This was indirectly confirmed by the tax authorities in relation to the write-off of materials within the norms of natural loss (clarification in category 101.24 ZIR SFSU). In this case, the situation is essentially the same.

Excess non-returnable waste . According to Clause 11 P(S)BU 16 they are included in the cost products sold(works, services). That is, for the amount of such expenses, they make a posting: Dt 901 - Kt 20.

At the same time, the Ministry of Finance letter dated April 15, 2005 No. 31-04220-20-17/6687 noted that excess costs are included in the cost price if such costs not connected with shortage, damage, non-technological use and violation of storage rules, by decision of an authorized person (head) of the enterprise.

income tax for such operations is determined according to accounting data without any adjustments to the financial result.

Registered for VAT offsetting tax liability should be charged on the value of materials related to such waste based on par. "g" clause 198.5 of the TCU. Tax liabilities are charged on the cost of acquiring materials ( clause 189.1 of the TCU). However, in some cases it will be necessary to convert the units of measure used to account for the source material to units of waste (for example, meters of fabric to kg of waste). It is desirable to document this in any form.

Example 2 The enterprise received 3 kg of material waste (fabric scraps) during the production process. At the same time, waste in the amount of 2 kg fits into the material consumption rates established at the enterprise, and waste in the amount of 1 kg is above the norm. The cost of the material is 50 UAH. for 1 m (in terms of 1 kg - 100 UAH per 1 kg).

Waste was disposed of, the cost of disposal amounted to 12 hryvnia. with VAT (including VAT - UAH 2).

Table 2. Accounting for transactions with irretrievable waste

business transaction	Corresponding accounts		Sum,
	debit	credit
1. Reflected excess material waste
2. Tax liabilities for VAT are accrued based on par. "g" clause 198.5 of the TCU
3. Paid for disposal services
4. The tax credit for VAT is reflected (based on the tax invoice registered in the Unified Register of Tax Invoices)
3. Disposal services received
4. Reflected VAT
5. Debt set off
(1) Calculate as follows: 100 UAH. x 20% = 20 UAH.

Waste and ecology

The declaration on waste annually (until February 20 of the year following the reporting year) is submitted by business entities in the field of waste management, whose activities lead exclusively to the generation of waste, for which the indicator of total waste generation is from 50 to 1000 conventional units (Clause 3 of Order No. 118).

Total waste generation indicator(P sound) is calculated according to the formula given in Art. 1 of Law No. 187, So:

P sound= 5000 x M1+ 500 x M2+ 50 x M3+ 1 x M4,

where M1, M2, M3, M4 - mass in tons of waste of hazard classes 1, 2, 3 and 4, respectively, generated during the previous year.

However, on this moment the calculation of this indicator is difficult, since the list (classifier) ​​of wastes with established hazard classes has not been approved at the state level. This was brought to the attention in letter from the Department environmental safety and waste management of the Ministry of Ecology dated 20.04.16 No. 7/1254-16. It remains to be hoped that in the future the authorities will solve this problem.

And it is necessary to solve it, since the need to obtain permission to carry out operations in the field of waste management also depends on the P sound indicator. In particular, such a permit must be obtained if the activity of a business entity leads to the generation of waste for which P suv exceeds 1000 ( p. "c" Art. 17 of Law No. 187). However, today there is no procedure for obtaining such a permit (there are only projects), so it is impossible to obtain it.

Note: in connection with the cancellation Order No. 1218 There is no need to obtain waste disposal limits now. Previously, the need to obtain such limits was excluded from list of permits from Law No. 3392.

environmental tax . According to p.p. 240.1.3 GCC Eco-tax payers are business entities that carry out waste disposal. The economic entities that place on their territories (objects) exclusively waste as secondary raw materials are not payers of the waste disposal tax ( clause 240.5 of the TCU).

Waste disposal consider the permanent (final) stay or disposal of waste in specially designated places or facilities (waste disposal sites, storage facilities, landfills, complexes, structures, subsoil plots, etc.), for the use of which permission from authorized bodies has been obtained ( p.p. 14.1.223 NKU).

In this regard, “ordinary” business entities, in whose activities waste is generated and which carry out temporary placement (storage) of waste, including hazardous, before they are transferred for recycling and disposal, are not payers of the eco-tax for waste disposal.

The tax authorities now agree with this (see consultations in category 120.01 ЗІР SFSU, letter of the Main Directorate of the State Fiscal Service in the Chernihiv region dated April 7, 2016 No. 1142/10/25-01-12-02-06). Meanwhile, in the aforementioned consultations, they insist that the payer has an agreement for the removal and disposal of waste with business entities (municipal or specialized enterprises, etc.). If there is no such agreement, according to the controllers, the business entity is the payer of the eco-tax.

This can be argued, since such requirements in NKU no, but cautious payers are better off having such an agreement available. Then there will definitely not be conflicts with regulatory authorities regarding non-payment of the eco-tax.

• The cost of returnable waste reduces the cost of production. Such waste is received either at fair value or an estimate of possible use.
• The cost of irrecoverable standard waste is included in the cost of manufactured products. The cost of irretrievable excess waste is charged to the cost of goods sold.
• All business entities, in whose activities waste is generated, keep primary accounting of waste according to the standard form No. 1-BT.
• Some business entities submit an annual waste declaration. There is no need to obtain a limit on waste disposal and permission to carry out operations in the field of waste management.
• Ordinary business entities, in whose activities waste is generated, are not payers of the eco-tax for waste disposal. But for such an exemption, controllers prescribe an agreement for the removal and disposal of waste with business entities.

Article Documents

Law No. 187 - Law of Ukraine "On waste" dated 05.03.98, No. 187/98-VR.

Law No. 3392 - Law of Ukraine "On the list of permits in the field of economic activity" dated 19.05.11, No. 3392-VI.

Order No. 118 - The procedure for submitting a declaration on waste, approved by the Cabinet of Ministers of February 18, 2016, No. 118.

Instruction No. 342 - Instructions for filling out a standard form of primary accounting documentation No. 1-VT "Accounting for waste and packaging materials and containers", approved by order of the Ministry of Environmental Protection natural environment Ukraine dated 07.07.08 No. 342.

Order No. 1218 - The procedure for the development, approval and revision of limits on the generation and disposal of waste, approved by the Cabinet of Ministers of August 03, 1998 No. 1218 (the procedure became invalid from March 11, 2016 in accordance with the Cabinet of Ministers of February 18, 16, No. 118).

Methodological recommendation No. 2 - Guidelines for inventory accounting, approved by the order of the MFU dated 10.01.07 No. 2.

Methodological recommendation No. 373 - Guidelines for the formation of the cost of products (works, services) in the industry, approved by order of the Ministry of Industrial Policy of Ukraine dated July 9, 2007 No. 373.