Waste, production waste and other losses. Industrial waste: accounting and tax accounting Which account is used for production waste

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Industrial waste refers to materials or raw materials that have been obtained during the processing of raw materials. They are formed during the production of goods and services. It is important that only those materials that have lost their original consumer properties to some extent and are no longer suitable for their intended use can be considered waste.

Waste must be taken into account both in the tax balance and in the accounting. In the presence of waste of high hazard classes, it is necessary to provide appropriate reporting to the territorial environmental control authorities.

Waste classification

There are two main groups:

• Irrevocable.
• Refundable.

Return waste can be used for production or sale, but the enterprise will incur increased costs. This group includes materials that have partially lost their consumer properties. Returnable waste can be sold to third parties.

Irrevocable - are subject to burial, as they have completely lost the properties of the feedstock. Such waste cannot be sold or reused. The first are subject to accounting, and the second category may not be reflected in the balance sheet of the enterprise. Instructions for accounting for returnable and disposal of non-returnable waste are contained in some provisions of SanPiN 2.1.7.1322 - 03.

Ownership

The legal system provides for the ownership of waste. Regulated by the Federal Law of 24.06.98 No. 89 "On production waste". This law contains instructions for the accounting, use and involvement in the circulation of production waste.

According to the legislation, the owner of the waste is considered to be the owner of the raw materials and materials, as a result of the processing or processing of which these wastes were obtained. Waste ownership can be transferred or sold to third parties. For waste, transactions of purchase and sale, donation and alienation are applicable.

Legislative regulation

The main law that regulates waste accounting is the aforementioned Federal Law No. 89 of June 24, 1998 “On Production Waste”. Article 19 of this law clearly specifies which wastes are to be accounted for and gives instructions for dealing with these wastes.

Main provisions of Article 19:

• legal entities, and individual entrepreneurs, carrying out their activities in areas related to production and consumption waste, are required to keep records of waste in accordance with the procedure established by law. The formed, utilized, transferred to third parties, as well as neutralized waste are subject to accounting. The accounting instruction is established by the territorial subdivision of the federal executive body. The procedure and rules for statistical accounting are established by the federal body for statistical accounting.
• The procedures and deadlines for reporting are regulated by the federal statistical agency. Statistics are required to provide individual entrepreneurs and legal entities.
• Storage and safety when working with waste of high hazard classes is the task of owners, legal entities. individuals and entrepreneurs.
• Disposal is at the expense of the owner.

The procedure for accounting for waste by departments

The accounting system involves the division of responsibility. Accordingly, different divisions of one organization may be responsible for maintaining tax, statistical and accounting records. All types of waste generated at the enterprise are subject to primary accounting.

Responsible person is obliged to keep a "Journal of Accounts". It is filled out monthly, indicating data for each type of waste separately. Each quarter, the unit must provide a log report, this report includes the movement of waste and the movement of funds received from the sale or use of waste. For the responsible person there should be a special job description, which spells out the rules for handling the journal and the rules for filling it out. Disposal or write-off is also reflected in the documentation.

For each type of waste from hazard class 1 to 4, it is mandatory to have an Industrial Waste Passport. The instruction for working with waste to be removed states that they are subject to registration in the economic area, but only if they are planned to be moved to the city dump.

Accounting and tax accounting

As for accounting, the main instruction is in PBU 5/01 “Accounting for inventories”. Also, the Ministry of Finance of Russia has developed special instructions for accounting. Some changes in the accounting procedure are allowed and depend on the internal policy of the enterprise.

Returnable waste is subject to inclusion in accounting documents, but at a price lower than the average price of the feedstock. The price is calculated based on the cost of the original resource and the level of damage to materials. This category of waste can be registered only if it is possible to use them for the main or secondary production, or for sale or transfer to third parties. If they are subject to sale, then the accounting takes place at the possible selling price. In the event that their further use is not planned, it is advisable to register these wastes as irrecoverable in order to avoid their appearance in the documentation.

With regard to decommissioned materials that can be used for economic purposes, they are deposited in the warehouse in the manner developed for basic waste or after completing the write-off act. You can write off materials with reduced quality characteristics. It is worth mentioning separately that the remains of commodity and material assets, as well as any materials that can be used as a full-fledged raw material for the production of other products, are not taken into account as waste. They are sold or subject to entry into the balance of the enterprise at the price of similar means or materials that can be used for production.

The cost of waste in tax accounting for a separate tax period reduces the expenses of the organization for the same period. It is worth noting that the statement on the balance sheet can occur in two ways, as in accounting. The first option - at the price of possible use, the second - at the sale price. System tax accounting does not provide for the reflection of non-returnable waste.

A special instruction has been developed to bring accounting and tax accounting closer together. According to it, large industrial enterprises are recommended to develop a unified procedure for assessment and accounting. At the same time, according to the order of the Ministry of Finance dated 05/06/99 No. 32n, proceeds from the sale should be reflected as operating income.

On accounting for non-returnable waste

Irrevocable waste cannot be sold or reused in any way. These are wastes that have completely lost the properties of the original raw materials. In fact, these are technological losses of the enterprise. They do not need to be reflected in accounting documents. But it is important to take them into account in the consumption rates of materials. Moreover, the waste generation standard for each stage of production is determined by the enterprise itself. These standards must be reflected in the technological accounting system, indicated in the technological map and other internal documentation. Such a system allows to control the generation of non-recoverable waste. When they are disposed of, all costs are paid by the owner. Disposal costs are included in production costs.

The standards for payment for disposal and storage are reflected in the Decree of the Government of the Russian Federation of June 12, 2003 No. 344. The coefficient may change every year. According to this resolution, the higher the hazard class, the more funds the owner must spend. All specifications are per unit volume. It also contains instructions on how to pay.

Expenses in accordance with the articles of KOSGU

Quite often the question arises, to which articles of KOSGU to attribute certain costs associated with waste. Article 225 of KOSGU is intended for funds spent under the contract. The subject of the contract may be the disposal, removal of solid waste or industrial waste. AT this case the choice of the KOSGU article does not depend on the type of waste. There are no specific instructions for this. It is important who performs the work under the contract. According to the order of the Ministry of Finance dated July 1, 2013 No. 65n, Article 225 of KOSGU is applied if all work under the contract is performed by one contractor. Articles of KOSGU are selected in such a way that accounting is carried out in the most convenient way. It is important that these articles of KOSGU and the accounting system should not conflict.

Cleaning or disposal of industrial waste, as well as solid waste, can be attributed to Article 225 or 226 of KOSGU. This also includes the funds spent on paying for the contract under which the burial is carried out by the contractor. Thus, the costs of withdrawal are article 225 of KOSGU, the costs of transportation are article 225 of KOSGU, the costs of disposal are article 226 of KOSGU. Regardless of the type of industrial waste.

The organization sells recyclable waste, in particular, waste paper generated during the production process. How to reflect this operation in accounting and tax accounting?

Accounting
In accordance with paragraph 111 of the Guidelines for accounting of inventories, approved. by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n:

• waste generated in the organization's divisions is collected in in due course and handed over to warehouses according to delivery notes indicating their name and quantity.
• the cost of recorded waste is included in the reduction in the cost of materials put into production (i.e., the actual transaction is formed - Debit 10 Credit 20), that is, waste is recorded on account 10.

When selling waste generated in the divisions of the organization, the proceeds from their sale are reflected in other income, while the cost of waste is taken into account as part of other expenses (clause 7 PBU 9/99 “Income of the organization”, approved by order of the Ministry of Finance of Russia dated 06.05.1999 No. 32n, paragraph 11 PBU 10/99 "Expenses of the organization", approved by order of the Ministry of Finance of Russia dated 06.05.1999 No. 33n).

Postings are generated in accounting:
Debit 10 Credit 20- sum production costs reduced by the cost of waste,
Debit 62.01 Credit 91.01- the waste is transferred to the buyer,
Debit 91.02 Credit 68.02- accrued VAT on sales,
Debit 91.02 Credit 10- written off the cost of sold waste.

tax accounting
For the purpose of taxation, the profit 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, are returnable waste (clause 6 of article 254 of the Tax Code of the Russian Federation. In tax accounting, as in accounting, returnable waste is valued at the price of a possible sale .
For profit tax purposes, proceeds from the sale of all returnable waste specified by you (excluding VAT) are taken into account as income from sales (clause 1, article 249, clause 1, article 248 of the Tax Code of the Russian Federation).
At the same time, the amount of material expenses of your organization is reduced by the cost of returnable waste (clause 6, article 254 of the Tax Code of the Russian Federation). In other words, in the event of the sale of returnable waste to the side, the proceeds from the sale of such waste are reduced by their value recorded in tax accounting (letter of the Ministry of Finance of Russia dated 26.04.2010 No. 03-03-06 / 4/49).
Please note that non-operating income from the sale of these values ​​(in addition to income from sales) is not formed.
According to subparagraph 1 of paragraph 1 of article 146 of the Tax Code of the Russian Federation, the sale of these material assets in the territory of the Russian Federation is subject to VAT. The tax base for VAT is determined based on the sales price without including VAT (clause 1, article 154 of the Tax Code of the Russian Federation). Taxation is carried out at a tax rate of 18% (clause 3, article 164 of the Tax Code of the Russian Federation).

Any enterprise would dream of a waste-free production, but this is impossible for objective reasons. Entrepreneurs strive to minimize waste, one of the ways is to reuse or sell some resources. Therefore, for accounting, the issue of accounting and evaluation of such waste is relevant.

Consider the features of accounting and tax accounting of returnable production waste.

What is recyclable waste

There is no precise definition of waste in accounting legislation. It is interpreted in the Federal Law No. 89-FZ of July 24, 1998 "On Production and Consumption Waste". Waste called resources that are left over from the use of raw materials, materials, any products of production and consumption, as well as finished products that no longer have consumer properties. They are divided into:

• irrevocable - unsuitable for further use;
• returnable - those that can be used again in some form or be implemented.

The nuances of determining recyclable waste are disclosed in the guidelines for industry accounting, as well as in the Tax Code of the Russian Federation (in terms of calculation). Return waste those remnants of resources that have completely or partially lost their original consumer properties are called, why they can no longer be used for their intended purpose, or this use incurs increased costs.

Properties of returnable waste

• are a material resource;
• have changed properties compared to the original raw material;
• appeared as a result of the production process;
• some economic benefit can be derived from them.

Classification of returnable waste

From the point of view of application by the enterprise and, accordingly, accounting, returnable waste is divided into two groups:

1. Used- those that the enterprise plans to use again for its intended purpose: for the production of products or any auxiliary processes.
2. Unused- those that the enterprise consumes for other purposes, for example, as fuel, packaging, household needs. This group includes returnable waste sold by the enterprise to the side.

What kind of waste is not considered returnable?

Irretrievable losses (shrinkage, shrinkage, evaporation, volatilization, waste, etc.) are sharply delimited from returnable ones. In addition to such losses, they are not classified as returnable waste:

• remnants of raw materials and their reserves, which will be transferred to other structural units, where they will be fully used as feedstock;
• associated products (by-products) - what is obtained as a result of the production process, in addition to the planned products, while the original raw material properties are not lost.

Such "waste" can be used as a raw material for other products or made into an independent commodity.

IMPORTANT! It is important to distinguish returnable from other types of waste because their recognition affects the formation of the cost of production and the income tax base.

How to account for returnable waste

From an accounting point of view, recyclables are common materials. To account for them, account 10 “Materials” is used, to which sub-accounts 10.1 “Raw materials and materials”, 10.12 “Return waste” are opened. Consider how they are accounted for in practice.

Stage 1: accounting for the quantity. When resources are out of production, you need to calculate the quantity (weight, volume or other measure) finished products and resulting from the production of recyclable waste. The most commonly used methods are:

• weighing;
• piece counting;
• calculation method (if direct determination of the amount is not possible) - multiply the approved standard for waste by the amount of output.

Stage 2: registration of the invoice. This is a document that is the basis for the posting of such waste and their subsequent storage or movement as valuables. When transferring to a warehouse, a delivery note is drawn up, with other forms of dynamics - an invoice for internal movement (form). It is allowed to draw up a receipt order (), requirements-invoice (). This documentation will become the basis for controlling material costs in accounting and tax accounting.

Stage 3: delivery to the warehouse. It is possible to transfer such waste for storage not only to the storekeeper of the warehouse, but also to another person who is liable (as is customary in a particular organization). Waste is accepted according to one of the above documents.

Stage 4: issuance from the warehouse. When returnable waste needs to be taken from the warehouse for further use or shipment for sale, a new invoice requirement will need to be issued. For implementation, the forms or are provided.

Acceptance of returnable waste

The main feature of returnable waste from the point of view of accounting is the moment when they "leave" the cost of production and account for themselves, respectively, affect the tax base. There are 2 possible options:

• accounting at the time of acceptance of waste for sale or use - more often used, but has a minus in reducing control over safety, but it is easier to make an assessment;
• Accounting at the time of generation - the quantity is more accurately taken into account, but it is more difficult to estimate, since the subsequent fate of the waste is not yet clear.

NOTE! More correct is the moment of acceptance for accounting upon the fact of generation, since accounting for returnable waste in subsequent periods distorts the cost of the previous or subsequent batch of products.

Assessment of returnable waste in tax accounting

Since returnable waste is considered material, it must be received in a timely manner: upon its appearance and subsequent delivery to the warehouse. They reduce the cost of the material from which they were formed, as a result of which they will return to production.

The assessment of this type of waste depends on how exactly they will be used in the future:

• if they are applied to further production in their own enterprise, then their value will be equal to the value of use;
• when sold to a third party, they are reflected in tax accounting at the purchase price.

Naturally, there will be some discrepancy with the accounting estimate, which is established by the calculation method. In this case, an additional corrective entry is made (some sources claim that it is not necessary to correct the “accounting error” that has arisen).

Sample postings and calculations

Example conditions: Karmelita LLC manufactures wooden furniture. Chipboards are stamped from the remaining sawdust and shavings. Waste from the production of furniture is immediately transferred to the workshop for the production of chipboard or sold to the side. Let's imagine that in current year the production costs of Karmelita for the production of furniture amounted to 1,500,000 rubles, not including, the cost of sawdust and shavings was calculated as 180,000 rubles, and the cost of manufacturing chipboard amounted to 550,000 rubles. without VAT. Consider the features of accounting and the procedure for processing postings in various hypothetical situations:

1. Sawdust is used in our own production. For profit tax purposes, the cost of material costs will decrease by the price of the returnable waste that has become the material. The price of sawdust and shavings that are returned to production should be excluded from the cost of furniture. So, in tax accounting, Carmelita recognizes the following costs: 1,500,00 - 180,000 \u003d 1,320,000 rubles. When sawdust goes into business, their cost will also be included in material costs. Therefore, the cost of issuing chipboard in the reporting period will be as follows: 550,000 + 180,000 = 730,000 rubles.
2. The sawdust has been sold. Market prices for sawdust and shavings in the billing period amounted to 800 rubles. per ton without VAT. It is at market value that returnable waste sold to the side should be evaluated. Imagine that Carmelita sold 300 tons of sawdust. In this case, material expenses for taxation will be recognized in the amount of 1,500,000 - 300 x 800 = 1,260,000 rubles. Income from the sale of returnable waste will amount to 240,000 rubles. without VAT.
3. Accounting entries for these transactions.

When used in our own production:

• debit 20 "Main production", credit 10.1 - 1,500,000 rubles. - transfer to the production of raw materials for the production of furniture;
• debit 20, credit 10.1 - 550,000 rubles. – transfer to production of raw materials and materials for chipboard;
• debit 10.12, credit 20 - 180,000 rubles. – posting of returnable waste, reduction of material costs for a given period;
• debit 20, credit 10.12 - 180,000 rubles. – transfer of sawdust and shavings to production;
• debit 43 "Finished products", credit 20 - 1,320,000 rubles. - formation of the cost of finished furniture products;
• debit 43, credit 20 - 730,000 rubles. - Formation of the cost of chipboard.

When implemented on the side:

• debit 62 “Settlements with buyers and customers”, credit 91.1 “Other income” - 240,000 rubles. – recognition of proceeds from the sale of returnable waste (sawdust and shavings);
• debit 91.2 "Other expenses", credit 68 "Taxes and fees", subaccount "VAT" - charge of value added tax;
• debit 91.2 “Other expenses”, credit 10 “Materials” - write-off of the cost of sawdust and shavings sold as tangible assets.

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, are used at increased costs ( reduced yield) or not used for its intended purpose.

Not included in returnable waste:
1) the balance 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),
2) as well as by-products (associated) products resulting from the implementation 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 methodological recommendations on accounting of costs for production and calculation of 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 paragraph 14 of the Methodological recommendations (instructions) for planning, accounting and calculating the cost of timber products 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 production at oil refineries and petrochemical enterprises (approved by 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 a reduced yield of finished products, they should be received 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 the prescribed manner and handed over to the 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.

E. N. Sayapina, magazine expert

Due to the specifics of activities and production technology in the processing of raw materials into finished products at enterprises Food Industry waste is almost always generated. At the same time, some types of waste as secondary raw materials can be both used in the further production process and sold to third-party buyers. In this regard, the problem of accounting and evaluation of waste is especially relevant for the accountant. Within the framework of this article, we will consider how to qualify the waste received in the production process, at what point to capitalize, how to organize accounting and how to evaluate them, using the example of enterprises that produce oil and fat products. We will also consider the features of taxation of returnable waste.

Normative base

We list the main documents that can be used as a guide when accounting for waste at enterprises in the oil and fat industry:

• PBU 5/01 "Accounting for inventories"(Further - PBU 5/01);
• Methodical instructions for accounting of inventories(Further - Guidelines for accounting for inventories);
• Guidelines for accounting for production costs and calculation of the cost of oil and fat products;
• Instructions for accounting for raw materials, materials and finished products at enterprises of the oil and fat industry;
• Instructions for accounting for finished products at enterprises of the system of the Ministry of Food Industry of the USSR;
• Instructions for rationing the consumption of raw materials in the oil and fat industry, norms of consumption of raw materials and norms of waste and losses in the oil and fat industry ;
• Collection of specific indicators of production and consumption waste generation, approved by the State Committee for Ecology on 03/07/1999.

Despite the fact that some of the listed normative acts were adopted in Soviet times in the context of economic planning, many of their provisions still have not lost their relevance.

The concept and classification of waste

Before proceeding to the consideration of the organization of accounting and evaluation of returnable waste, let's find out what should be understood as production and consumption waste in a general sense. Waste definitions neither current nor to be replaced in 2013 new law"About accounting" is not given. The interpretation of this term is given in Federal Law of June 24, 1998 No.89-FZ "On production and consumption waste". Yes, under waste refers to the remains of raw materials, materials, semi-finished products, other products or products that were formed in the process of production or consumption, and goods (products) that have lost their consumer properties.

concept returnable waste is disclosed in industry accounting manuals, in particular, in clause 4.1.12 of the Guidelines for accounting for production costs and calculating the cost of oil and fat products: this residues 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 properties of the original resource (chemical or physical) and, therefore, are used at increased costs (lower output ) or not used for its intended purpose at all. For the purposes of calculating income tax, the Tax Code ( paragraph 6 of Art. 254) contains a similar interpretation.

From the above wording, we highlight the general features that together will make it possible to distinguish returnable waste from other types of assets:

• the presence of a material-material form;
• change (loss) of the properties of the original (initial) raw materials;
• education in the production process;
• further use in a production process with increased costs (lower yield) or use not for its intended purpose, in other words, the ability to bring economic benefits in the future.

Here are examples of recyclable waste in the oil and fat industry:

• in the production of unrefined vegetable oils from oilseeds in the process of hulling in preparation for oil extraction - sunflower husks, husks, oilseed shells;
• when refining vegetable oils in the production of margarine products and mayonnaise - fat in fat traps obtained during cleaning Wastewater oil and fat production at local and general plant treatment facilities;
• distillation fatty acids vegetable oils, tallow, soap stock, animal and other fats, resulting tars, stillage residues;
• when refining vegetable oils in the production of lard and margarine products in the process of removing deodorizing substances and undesirable impurities from oils, animal fats and their mixtures for food purposes - deodorization shoulder straps;
• when storing unrefined vegetable oils in tanks - fuses (tank sludge or sediment formed during the settling of oil in containers, consisting mainly of particles of pulp, cake (meal), phosphatides and oil).

In turn, returnable waste can be used (consumed by the enterprise itself for the manufacture of products of the main or auxiliary production) and unused (consumed by the enterprise itself only as materials, fuel, for other household needs or sold to third-party buyers).

Irrevocable are considered waste that cannot be used due to various technical or organizational reasons. In the interpretation GOST 30772-2011 “Resource saving. Waste management. Terms and Definitions" (3.15) is waste that is impossible, impractical (inefficient) or unacceptable to be reused, in other words, not suitable for further use.

Non-returnable waste includes technological losses (fumes, shrinkage of raw materials, volatilization, evaporation during production). For example, in the oil industry, this is the weight loss of seeds due to changes in their moisture content and contamination as a result of storage, in other words, the difference between the amount of oil contained in the seeds and the amount of oil extracted from them. In the fat processing industry, losses can be fat residues on filter press napkins, spillage and sticking to equipment, to the floor, fat residues in waste water. In the production of lard - losses associated with the removal of volatile substances from the apparatus, waste with hydrogen, as well as mechanical losses with filter press napkins, water from a grease trap, catalyst mud. In the production of margarine products - losses resulting from the kindling of solid fats, losses from sticking to equipment, floors, with waste water.

Technological losses, unlike returnable waste, cannot be considered an asset, since they are not capable of generating economic benefits in the future and, in some cases, do not have a tangible form.

In addition, they do not belong to returnable waste according to paragraph 6 of Art. 254 Tax Code of the Russian Federation, p. 4.1.12 of the Guidelines for accounting for production costs and calculating the cost of oil and fat products, the balance of inventories, which, 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 associated (related) products obtained as a result of the technological process. By-products differs in composition and applicability from the feedstock, but the properties of the feedstock are not lost . That is, by-products meet the established standards (technical specifications) in terms of quality and are close to finished products in terms of their characteristics;

So, at the enterprises of the oil and fat industry at various stages of the production process, the following types of by-products are formed:

• in the production of unrefined vegetable oils - meal, cake obtained in the process of extracting oil from oilseed raw materials by extraction or pressing methods;
• when refining vegetable oils in the process of hydration - food and feed phosphatide concentrates as part of the components of oil raw materials, as well as fats in the soap stock, separated in the process of alkaline neutralization;
• in the hydrogenation of oils and fats in the production of lard, in the production of margarine products and mayonnaise, in the case when the processes of bleaching and refining (including deodorization) are carried out at margarine factories - fats in soap stock;
• in the production of fatty acids (non-distilled oils and fats) in the process of splitting fats - crude glycerin.

Why is it so important to correctly distinguish recyclable waste from other types of inventories, by-products, losses and other assets? This issue requires close attention - the value of the cost of production and the taxable base for the purposes of calculating income tax depend on the correct qualification of waste. By virtue of clause 4.1.12 Guidelines for accounting for production costs and calculating the cost of oil and fat products, paragraph 6 of Art. 254 Tax Code of the Russian Federation the cost of returnable waste reduces the amount of material costs, and, for example, irretrievable waste(technological losses), on the contrary, are equated to those according to clause 4.1.8 those recommendations, pp. 3 p. 7 art. 254 code.

Thus, as a result of attributing returnable waste, for example, to technological losses and accounting for them as part of expenses, the cost of production in the direction of its increase and the costs associated with its manufacture may be distorted for tax purposes, which will undoubtedly cause claims from regulatory authorities. Yes, in Resolution dated 11.11.2011 No.Ф09-7368/11 FAS UO considered a case in which the tax authority qualified waste in metallurgical production as returnable, excluded them from expenses, thereby increasing the taxable base, and charged additional income tax. The court upheld the taxpayer in that wastes that are not removed from the production process, but are involved in production as ordinary raw materials, without requiring increased costs for their processing, are not considered returnable, respectively, cannot reduce material costs. A similar dispute was won by the company, proving that it was by-products that were obtained in the production process, which are not returnable waste ( Decree of the FAS MO dated September 29, 2008 No.KA-A40/9071-08). It is unacceptable to consider defective products as returnable waste ( Decree of the FAS MO dated 21.01.2011 No.KA-A40/15256-10-2), as well as inventories, spare parts formed, for example, during work on the modernization, reconstruction, repair of fixed assets, subject to reuse ( Letter of the Ministry of Finance of the Russian Federation of September 10, 2007 No. 03-03-06/1/656 ).

Documentation and returnable waste

In practice, in most enterprises, the organization of accounting for production waste is not built the best way, on the one hand, due to the difficulties of accounting itself, including determining the moment of recognition and evaluation of returnable waste, on the other hand, often due to the unwillingness to reduce costs for tax purposes. This leads to a loss of control over the occurrence, persistence and rational use waste in future activities and interest in their reduction and more efficient use raw materials. In addition, the lack of detailed (analytical) information about waste leads to a distortion of the actual cost (cost) certain types products.

The organization of accounting, including analytical, should be built in such a way as to ensure the collection complete information about the places of waste generation, their types, types of products, as a result of the production of which they are obtained, as well as the quantitative and qualitative composition of the waste.

Consider the general procedure for documenting returnable waste.

The waste generated in the production process, together with the finished product, as it is released from production, is first of all weighed and handed over to the warehouse (drain station). If the amount or mass of waste cannot be determined by weighing or recalculation, a calculation method is used - multiplying the amount of manufactured products or processed materials by the approved waste rate. The document on the basis of which the collected waste is handed over and credited to warehouses in order to account for the movement of material assets within the organization between structural divisions or financially responsible persons may be a delivery note or an invoice for internal movement in the form TORG-13 ( 57, 111 Guidelines for accounting for inventories). It will not be a violation if the organization draws up an incoming order of form -M4 or an invoice requirement in form M-11. Note that on the basis of these documents, material costs in accounting and tax expenses are reduced.

At the time of posting the waste to the warehouse, the financially responsible person (storekeeper), drawing up the primary document, does not give a valuation of the received asset (returnable waste), therefore, the appropriate columns will be filled in by the accounting officer after the appropriate calculation of the cost of the waste.

With the help of the requirements-waybills in the form M-11, the release into the production of waste is also issued in case of their subsequent use for the manufacture of products. However, a limit-fence card (form M-8) can also be used.

To account for the release of waste to third parties, an invoice for the release of materials to a party in the form of M-15 or a consignment note in the form of TORG-12 is used. Note that in any case, the primary documents, of course, should contain information about the name of the waste, quantity, units of measurement and their price.

Note

In connection with the entry into force of the new federal law on accounting in 2013, unified forms of primary documents are canceled. The head of the organization (economic entity) will independently approve the forms of such documents and the procedure for their registration in the accounting policy, based on the specific conditions of activity, but indicating all the required details.

Let us dwell on some features of the analytical accounting of returnable waste in the oil and fat industry. Document flow should be built in accordance with Instructions for the accounting of raw materials, materials and finished products at the enterprises of the oil and fat industry, which shows the forms of primary documents and consolidated registers, taking into account industry specifics.

The basis for the primary accounting of raw materials and materials consumed for the production, production of finished and by-products, returnable waste is the plumb book (form 11), which records the meter readings when weighing (quantifying) waste, certified by the signatures of the deliverer and receiver. The entries in the book serve as the basis for filling out:

• certificate of acceptance by the warehouse of finished and by-products and return industrial waste(form 15);
• limit-fence cards for the release of raw materials into production (form 20).

On the basis of limit-fence maps, acts of acceptance of raw materials, acts of delivery of finished and by-products and returnable industrial waste and other documents, as well as laboratory data on the quality of raw materials, products, waste, monthly production reports of workshops (independent sections) are compiled, in which, in in particular, the name of the waste, quantity, price, balance at the beginning and end of the reporting period, income and expenditure in production are reflected.

Receipt of returnable waste (for example, technical fat, fuz) received from production to the warehouse and intended for further processing or sale is recorded in the book of accounting for finished and by-products, fatty raw materials and returnable industrial waste (form 21), where accounting is kept in kind weight with the actual moisture content and weight sediment and in fats without moisture and weight sediment for each type of returnable industrial waste. The data of this book are used in the preparation of acts of stripping (form 16a).

On the basis of incoming and outgoing documents by the warehouse manager or other financially responsible persons for all types of raw materials (oil and fat), finished products (butter, drying oil, lard, margarine, soap, etc.), by-products (meal, cake, soap stock, etc. .) and production waste (technical fat, etc.) a daily report on the movement of raw materials, finished and by-products and returnable production waste (form 4) is compiled and submitted to the accounting department no later than the next day.

Undoubtedly, analytical accounting is a prerequisite for organizing production waste accounting, as this allows you to reliably and correctly determine the impact of the amount of returnable waste on the cost of a particular type of product.

To reflect information on returnable waste in accordance with Instructions for using the Chart of Accounts account 10 "Materials" is intended, subaccount 10-6 "Other materials". The peculiarity of accounting is that the source of coverage for this asset is the credit of account 20 "Primary production". That is, the acceptance of returnable waste for accounting is documented in an accounting entry. Debit 10-6 Credit. Further transfer to the production of returnable waste - Debit Credit 10-6.

In accounting, revenue from the sale of returnable waste is recognized in accordance with P. 7 , 10.1 PBU 9/99 "Income of the organization" as other income and is reflected in the credit of account 91-1. The cost of capitalized returnable waste transferred for sale is recognized as other expense in accordance with item 11,14.1 PBU 10/99 "Expenses of the organization" and documented as an accounting entry. Debit 91-2 Credit 10-6.

The moment of acceptance of returnable waste for accounting

Many accountants are concerned about when returnable waste should be credited and in what period to reduce the cost of production by the cost of returnable waste in accounting and tax expenses. Often, at food industry enterprises, waste is recorded only after the fact of their use or sale is established, and not at the time of their formation, which, by the way, leads to a loss of control over their safety, movement and use in the production process. By and large, this circumstance arises because the moment of accepting waste for accounting is interconnected with the need for their assessment, which, in turn, depends on the further use of returnable waste (either processing or selling to the side). At the date of waste generation, in some cases, the accountant may not know about them. future fate, which means that it is difficult to evaluate them. Let's try to figure out when returnable waste should be taken into account.

Consider a situation where material resources are written off to production in one reporting period without adjusting for the cost of the generated returnable waste, and the returnable waste is evaluated and used in the further production process in another period. This will obviously lead to a distortion in the cost of a particular type of product produced in a particular period. In the next period, in which the fact of the use of returnable waste is established and their assessment is made, adjusting the material resources released for the production of the next batch or type of product by the cost of returnable waste generated during the processing of previous types of raw materials, again distorts the cost of a new batch of products and contradicts the economic essence of recyclable waste. Even more absurd is the situation when there are no material costs in the next reporting periods at all.

Accounting

Such problems will not arise if returnable waste arrives at the time of their receipt (occurrence) in the production process. This is evidenced by 48 Guidelines for accounting for inventories: materials in the organization must be credited in a timely manner. Besides, in 111 this document expressly states that waste generated in the divisions of the organization is collected in the prescribed manner and delivered to warehouses according to delivery notes indicating their name and quantity. At the same time, the cost of waste is included in the reduction of the cost of material resources, released into production . Here it is worth making an important and obvious clarification: we are talking about reducing the cost of precisely those materials and raw materials, as a result of the processing of which the corresponding waste was formed.

tax accounting

Out of meaning paragraph 6 of Art. 256, item 1 and 2 Art. 272 Tax Code of the Russian Federation, regulating the procedure for recognizing expenses under the accrual method, it follows that the cost of returnable waste generated during the use of materials and raw materials in the production process reduces the amount of material expenses of the organization to be recognized in the tax period in which these raw materials and materials are written off to production. At the same time, the date of actual use of returnable waste (further release into production or sale to the side) does not matter. It should also be borne in mind that expenses for profit tax purposes due to paragraph 1 of Art. 252 Tax Code of the Russian Federation must be documented. Recall that with a decrease in material costs by the amount of returnable waste, a delivery note, an invoice for internal movement or a receipt order can serve as a document confirming the fact of posting of the corresponding waste from the production.

As you can see, the procedure and moment of recognition of returnable waste in accounting and tax accounting do not differ: waste must be credited at the time of their occurrence in the production process and in the same reporting (tax) period, reduce the cost of material resources in the process of processing which they were formed.

Evaluation of returnable waste

So, we have already touched on one of the problems that worries an accountant - determining the moment of accepting returnable waste for accounting.

Now let's find out how the use of recyclable waste affects their assessment in accounting and tax accounting.

Accounting

According to clause 111 of the Guidelines for accounting for inventories the cost of waste is determined based on the prevailing prices for scrap, junk, rags (i.e. or sales ).

In the industry manual for accounting for production costs and calculating the cost of oil and fat products clause 4.1.12 determined that the cost of material resources included in the cost excludes the cost of returnable waste and by-products in accordance with the valuation method adopted in the accounting policy of the organization: either at a reduced price of the original material resource (at the price possible use), or at a price possible implementation.

When applying the assessment of returnable waste based on the price of the proposed (possible) sale at the time of the occurrence and posting of waste in accounting, a situation may arise when the initial assessment will differ from the price of the actual sale. We believe that the adjustment of the initial cost of waste for the resulting difference should not be made. In this case, the company will have other income or loss. Justify: according to clause 12 PBU 5/01 the actual cost of inventories owned by the organization (which can also include returnable waste), according to which they are accepted for accounting, is not subject to change, except in cases established by the legislation of the Russian Federation. The possibility of changing the value of material assets is provided, in particular, clause 25 PBU 5/01, according to which, for obsolete inventories, inventories that have completely or partially lost their original quality, as well as for inventories for which the current selling price has decreased, the cost at the end of the year to reflect them in balance sheet can be changed by creating reserves for the reduction in the value of material assets. However, this procedure does not apply to returnable waste.

Note

IAS 2 Inventories put into operation on the territory of the Russian Federation Order of the Ministry of Finance of the Russian Federation dated November 25, 2011 No.160n, suggests that assets be valued at the lower of cost or net realizable value (estimated selling price less estimated costs to complete production and estimated costs to be incurred to sell), that is, fair value less costs to sell them. . The fair value is the amount for which an asset can be exchanged or a liability settled in a transaction between knowledgeable buyers and willing sellers.

Thus, the norms of accounting legislation give the organization the right to choose any option for assessing the value of waste, regardless of the further use of waste (in production or sale to the side), the main thing is that the chosen methodology is fixed in the accounting policy.

tax accounting

In tax accounting paragraph 6 of Art. 254 Tax Code of the Russian Federation also involves two methods for assessing waste:

• 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);
• at the selling price in case the waste is sold to the side.

As you can see, in tax accounting, in contrast to accounting, a direct dependence of waste assessment on their further use is established.

The procedure for determining the reduced price of the initial material resource depends on the type of raw material, the industry and the specifics of production, the features of the technological process, therefore, each enterprise must fix this procedure in its accounting policy. At the same time, one of the determining factors in the assessment can be, in particular, the usefulness of the waste obtained (for example, deodorization cuts used as an additive for animal feed are a source of biologically active substances and crude fat in the form of essential fatty acids), the significance of the waste substances (content and amount of fats). But this is already a task for economists.

Largest number questions arise regarding the method of valuation at the sale price. Due to the fact that the legislation does not specify the procedure for calculating such a price, there is no consensus among specialists.

According to some experts, recyclable waste should be valued precisely according to actual selling price. But then it is impossible to know the value of the waste until it is sold. It is good if the arrival of returnable waste from production and their sale occurred in the same period. What if next? It is impossible to reduce material costs for the cost of returnable waste during the period of their sale, otherwise the regulatory authorities will inevitably have claims against the company regarding the understatement of the tax base (overestimation of expenses) in order to calculate the income tax of the previous period. In this case, the taxpayer should be guided by the rules Art. 54 , 81 Tax Code of the Russian Federation: Submit an updated tax return to the inspectorate and adjust tax liabilities for the period in which returnable waste was taken into account from production and in which their value should have been excluded from the composition of material costs. This is fraught with additional payment of penalties and possible questions from the tax service regarding the submission of a "clarification". In addition, we have already found out that waste should be evaluated precisely at the time of generation and posting, and their accounting only in quantitative terms without valuation is not allowed ( given fact may be recognized as a gross violation of the rules for accounting for income and expenses for Art. 120 Tax Code of the Russian Federation). Therefore, this variant of evaluation for the enterprise, in our opinion, is unacceptable.

The financial department insists that it is necessary to determine the cost of returnable waste in case of sale to the side, based on the current market prices (note: until 2012 determined in the manner prescribed Art. 40 NK RF, since 2012 – Art. 105.3 of the Tax Code of the Russian Federation), and in this assessment exclude from the composition of material costs ( letters dated 26.04.2010 No. 03-03-06/4/49 , dated 18.09.2009 No. 03-03-06/1/595 ). In principle, such an approach is quite acceptable, however, with a slight clarification: the current market prices must be taken at the time the waste is taken into account.

The next waste assessment option is by price possible implementation, as provided for in accounting - also has the right to exist.

Note that in a situation where the initial assessment (whether at the market price at the time of posting the waste or at the price of a possible sale) differs from the price of the actual sale (sale), by analogy with accounting there are no grounds for revaluation (markdown) of returnable waste. This conclusion can also be drawn from the above Letters of the Ministry of Finance of the Russian Federation No. 03-03-06/4/49 , which says that when selling returnable waste to the side, revenue is reduced by the cost of such waste, recognized in tax accounting and the income earned is subject to taxation. In this case, the organization according to paragraph 1 of Art. 249 of the Tax Code of the Russian Federation there is an income taken into account when determining the tax base, in the amount of proceeds from the sale of waste. The cost (or, in other words, the production price), in which waste was determined at the time of their occurrence in production and acceptance for accounting, and by which material costs were reduced, can be included in expenses that reduce income from the sale of waste at the time of their sale in accordance with With pp. 2 p. 1 art. 268 Tax Code of the Russian Federation. As a result, the taxpayer may have either a taxable profit or a loss.

Note

Some regulatory authorities have a different vision of the situation, which, fortunately, does not find support among the judges. For example, in a case considered by the FAS UO in Decree No. 13.09.2011Ф09-5521/11, the arbitrators did not accept the argument of the tax authority that income tax should be paid on the entire value of the sold returnable waste, since the cost of returnable waste, determined at the price of their sale for the purpose of accounting, is not an expense for their acquisition.

So, in the case of the sale of waste, an assessment made by any of the methods can be considered legitimate - based on:

• already established prices for the sale of such waste at this enterprise;
• possible (estimated) selling prices;
• market prices (let's pay attention again!), determined at the time of posting of returnable waste from production.

We focus the attention of accountants on an important nuance. In practice, a situation may arise when an organization, intending to sell returnable waste and having given it an appropriate assessment, decides to use it in the production process, or, conversely, having estimated the original material resource at a reduced price, sells it to the side. Since tax accounting establishes a direct dependence of the assessment on further use, here (in the case of different prices) it may be necessary to adjust tax liabilities in accordance with Art. 54, 81 Tax Code of the Russian Federation.

Example 1

Maslozhirkombinat LLC uses returnable waste - fuses (tank sludge) formed during oil storage. Suppose that the production process takes place in one reporting (tax) period - the III quarter of 2012.

Unrefined oil was transferred from production to the warehouse of finished products at an actual cost of 150,000 rubles. According to the acts of cleaning the tanks, the resulting fuses in the amount of 420 kg were credited as returnable waste and, in accordance with the approved assessment methodology, their price was determined by the enterprise at a reduced cost of raw materials (oil) - 7 rubles. for 1 kg. Subsequently, the fuses were transferred in full to extraction for the production of refined oil. As a result, refined oil was obtained with a cost of 180,000 rubles, including the cost of used returnable waste - 2,940 rubles. (7 rubles x 420 kg). The proceeds from the sale of crude oil amounted to 221,250 rubles, including VAT - 33,750 rubles, the proceeds from the sale of refined oil - 265,500 rubles, including VAT - 40,500 rubles.

In tax accounting, income ( Art. 249, 271 Tax Code of the Russian Federation) from the sale of unrefined oil will amount to 187,500 rubles, from the sale of refined oil - 225,000 rubles.

Expenses ( Art. 252, 254 – 256 , 272 Tax Code of the Russian Federation) from the sale of unrefined oil - 147,060 rubles. (150,000 - 2,940), refined oils - 180,000 rubles.

Profit from the sale for the III quarter of 2012 of unrefined oil - 40,440 rubles, refined oil - 45,000 rubles.

Note: if the returnable waste was used in the next tax period - in the IV quarter of 2012, then, relatively speaking, the enterprise would pay income tax for the III quarter more by the amount calculated from the value of the returnable waste, credited and not used in production in III quarter.

Example 2

We use the conditions of example 1.

Unrefined oil in the amount of 150,000 rubles was transferred from the production of Maslozhirkombinat LLC to the finished product warehouse. According to the acts of cleaning the tanks, the resulting fuses in the amount of 420 kg were credited as returnable waste and, in accordance with the approved assessment methodology, were valued by the enterprise at a possible sale price of 8 rubles. for 1 kg. Subsequently, the fuzes were fully sold to a third-party organization at an actual price of 10 rubles. per 1 kg, including VAT.

In accounting, the following entries should be made:

In tax accounting, income ( Art. 249, 271 Tax Code of the Russian Federation) from the sale of unrefined oil will amount to 187,500 rubles, from the sale of returnable waste - 3,560 rubles.

Costs from the sale of unrefined oil ( Art. 252, 254 – 256 , 272 Tax Code of the Russian Federation) - 146,640 rubles. (150,000 - 3,360), from the sale of returnable waste ( pp. 2 p. 1 art. 268 Tax Code of the Russian Federation) - 3,360 rubles.

For the III quarter of 2012 profit from the sale of unrefined oil - 40,860 rubles, returnable waste - 200 rubles.

note

If the value at which returnable waste was valued upon receipt from production coincides with the actual value upon sale, in the absence of any additional costs associated with the sale of waste, the financial result of the transaction will be zero.

Despite the fact that we have considered the features of accounting for returnable waste in the oil and fat industry, the article will be useful for other food industry enterprises, since the methodological basis for the accounting and assessment of waste, as well as taxation rules, are the same for all industries.

We summarize important conclusions. Returnable waste affects the cost of a particular type of product: it is excluded from the composition of material costs and expenses for the purpose of calculating income tax, and in the same assessment, its value can be transferred either to the creation of another batch or type of product when it is re-transferred to production, or to reduce income in case of their implementation. Therefore, it is important not only to properly qualify and distinguish such waste from other types of assets, but also to maintain a complete analytical record of their places of origin, types in cost, quality and quantity. Returnable waste should be received and evaluated at the time of their occurrence (formation) in the production process and excluded from the composition of material costs in the same period. Determination of the cost of waste during their sale can be carried out in any of the ways: at the price of possible use, at the price of the sale of the corresponding waste already established at the enterprise, at the price of a possible sale or at the market price, but subject to the consolidation and justification of the choice of valuation methodology in the accounting policy.

So, if we proceed from the options for using recyclable waste in the future and, as a result, the use various methods their estimates, the cost of a particular type of product may differ, but in general, the financial result (profit or loss) will not change, since returnable waste valued in any way is first excluded from the cost (expenses for tax purposes), and then during further use or in the production process , or for sale are included in costs (expenses) that reduce revenue (income).

Approved by the Order of the Ministry of Finance of the Russian Federation dated 09.06.2001 No. 44n.

Approved by the Order of the Ministry of Finance of the Russian Federation of December 28, 2001 No. 119n.

Approved by the Order of the Ministry of Agriculture of the Russian Federation of December 14, 2004 No. 537.

Approved by the Ministry of Food Industry of the USSR on 09/06/1979.

Approved by the Ministry of Food Industry of the USSR on March 25, 1983.

Approved by the State Planning Committee of the USSR on May 21, 1964.

It should be taken into account that in the Collection the values ​​of many indicators of waste are defined as average statistical or industry average with averaging the differences between enterprises in terms of the level of organization of production and the quality of processed raw materials. In addition, during the transition to low-waste technologies in the process of technical re-equipment, the values ​​of many indicators may change significantly.

Federal Law of November 21, 1996 No. 129 FZ.

Federal Law No. 402 FZ dated December 6, 2011.

We are guided by the Instructions for the regulation of the consumption of raw materials in the fat and oil industry, the norms for the consumption of raw materials and the norms for waste and losses in the oil and fat industry, approved. Gosplan of the USSR 05/21/1964.

Approved by the Decree of the State Statistics Committee of the Russian Federation of December 25, 1998 No. 132, as well as the form TORG-12 called below.

Approved by the Decree of the State Statistics Committee of the Russian Federation of October 30, 1997 No. 71a, as well as the following forms M-8, M-11, M-15.

Approved by the Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n.

Approved by the Order of the Ministry of Finance of the Russian Federation dated 06.05.1999 No. 32n.

Approved by the Order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 33n.

In paragraph 1 of Art. 105.3 of the Tax Code of the Russian Federation, prices used in transactions to which parties are not, as well as income (profit, revenue) received by a party to a transaction, are treated as market prices. The taxpayer has the right to independently apply for tax purposes a price that differs from that applied in the specified transaction, if the price actually applied in the transaction does not correspond to the market price. This is evidenced by paragraph 3 of Art. 105.3.

We will not delve into the calculations of the percentage of output, taking into account the standards and losses, we will take conditional figures.