Accounting for non-returnable or returnable waste. Accounting for returnable production waste in accounting Accounting for non-returnable production waste

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 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

In terms of application by the enterprise and, accordingly, accounting, recyclable 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. For their accounting, account 10 “Materials” is used, to which sub-accounts 10.1 “Raw materials and materials”, 10.12 “ Return waste". Consider how they are accounted for in practice.

Stage 1: accounting for the quantity. When resources are withdrawn from production, it is necessary to calculate the amount (weight, volume or other measure) of the finished product and the recyclable waste resulting from the production. 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. Imagine that in the 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.

In this article we will consider the accounting of returnable production waste. Learn about waste. Let's see how the types of waste differ. Let's talk about what documents are processed waste in the warehouse.

Any manufacturing company is bound to generate waste. different types. Some of them are later sent back to business, others are sold, and others are not to be used. In order to properly capitalize them, further use or sell them, and also not to make a mistake in calculating taxes, an accountant needs to arm himself with accurate knowledge. About what wastes are, how they differ, what documents are drawn up and how they affect taxation will be discussed.

What is waste

Waste at a manufacturing enterprise can be things that have completely or partially lost their consumer properties.

These include:

1. Residual raw materials;
2. Own production;
3. Semi-finished products;
4. materials;
5. commodity balances;
6. Heat carriers.

They are divided into two groups:

• returnable waste;
• irrevocable.

Important! Returnable waste must be separated from all types of materials, distinguished from related products and other assets, since the correct calculation of the cost price, and, consequently, the tax base, depends on such differentiation.

How the types of waste differ

The separation of non-returnable and returnable waste is carried out according to their characteristics:

Important! When calculating profits, it is necessary to subtract the amount of returnable waste from the amount of expenses related to material, and, on the contrary, add waste that is irretrievable.

Returnable waste also has subspecies.

They are divided into:

• used - those that are consumed by the firm in production operations;
• unused - those that can be useful for household needs or for sale to other enterprises.

What documents are issued for waste in the warehouse

Those wastes that are identified during the manufacture of products must be:

• counted and weighed;
• delivered to the warehouse.

For the delivery and registration of arrival at the warehouse and sale, documents such as:

Important! These documents are the basis on which costs and expenses are reduced in accounting and tax accounting, respectively. The storekeeper does not indicate the cost of capitalized assets, this is done subsequently by the accounting department by filling in the appropriate columns based on the calculation of the cost of expenses incurred.

All accounting documents must contain information about expenses.

Such data includes:

1. The amount of waste;
2. Units in which they are measured (pieces, kg, m, sq.m);
3. Price.

Important! Starting from 2013, organizations can use documents developed by them independently, but subject to their mandatory approval by the head and indication of the necessary details - those that comply with the requirements of accounting legislation.

Waste accounting at OSNO

Important! Every day, the accounting service should receive reports from the warehouse manager (another warehouse employee), compiled on the basis of the movement in the warehouse, among other goods and materials and waste related to returns, for the previous day.

The wiring looks like this:

• D 10-6 K 20 - waste has arrived;
• D 20 K 10-6 - waste is again given to production.

The entries reflecting the income from the realized returnable waste, qualifying as other, will be as follows:

• D 62 K 91-1

When the cost of waste at which they are taken into account is written off, this is reflected in the posting:

• D 91-2 K 10-6

Example

LLC "Podsolnukh" gives a "second life" to oil sludge that has accumulated in tanks during its storage. The production process covers the 1st quarter of 2017. The warehouse recorded a receipt from the production of sunflower oil. Its cost was 140,000 rubles. 400 kg of sludge, defined as recyclable waste, are taken into account at 6 rubles per kilogram. Then they were put back into production. As a result, oil was produced with a cost of 175,000 rubles. It includes returnable waste in the amount of 2,400 rubles (6 rubles x 400 kg). Income after the sale of products amounted to 225,000 rubles. It includes VAT - 34,322 rubles.

OSNO postings

In the table we will consider the content of operations:

Returnable waste should be accounted for by the accounting service at the very moment when they are identified - at the end of the manufacturing process.

Important! Waste classified as returnable can lead to a decrease in the value of only those material assets during the production of which they arose.

Reflection in tax accounting

When fixing the movement of returnable waste in tax accounting, you must be guided by the following instructions of the Tax Code of the Russian Federation:

1. When using the accrual method, the cost of waste, defined as returnable, reduces the costs of the organization in the tax period corresponding to the tax period of their secondary entry into production .;
2. At the same time, it should be taken into account that the day when they were actually used (re-entered production or for sale) is not taken into account;
3. It is also necessary to remember that when calculating income tax, when the total costs are reduced by returnable waste, their appropriate documentation is required using the above registers.

Important! Returnable waste in both types of accounting have the same reflection: their receipt is registered on the day they appeared, and the decrease in the cost of production occurs in the same tax period.

How waste is valued in accounting

Important! Accounting legislation gives the company the right to use any of the ways in which waste is valued, regardless of their future destination (sales or release to production). In this case, it is necessary to prescribe the method by which the price is determined in the accounting policy.

Accounting for reserves, as determined by the methodological guidelines for the inventory, is carried out according to:

1. The price at which they can be used;
2. Selling price.

Important! If the accounting uses a waste price corresponding to the possible or estimated sale price, then a situation may arise when the price changes during the sale. In this case, no adjustment is made for the resulting difference. In this case, the firm has either other income or a loss.

Assessment in tax accounting

The tax department indicates the existence of two ways to assess waste:

1. At the possible price of use in production, which is lower than that of the source material;
2. At the market price when the waste is intended for sale.

Important! In tax accounting, there is a difference with accounting, which lies in the fact that in the first there is a dependence of the assessment of waste on how they will be used in the future. As in accounting, in tax accounting, if the actual sale price is not identical to the posting price, it is not revalued.

Accounting under the simplified taxation system

Income minus expenses

1. When paying a single tax under the “Income minus expenses” scheme, the costs of the enterprise must be reduced by the amount of returnable waste when they are re-launched into production;
2. When recyclable waste is sold, the single tax base increases. However, they are included in expenses.

Income

1. If the payment of tax from the “Income” object is applied, then returnable waste when they are shipped to production are not subject to taxation;
2. If there is a sale, then the single tax base increases.

Important! There is no value added tax on returnable waste sold to another company under the simplified tax system.

Accounting for a single tax on imputed income

Unlike accounting for returnable waste under the main taxation system, an organization that pays a single tax on imputed income, according to the Tax Code of the Russian Federation, cannot sell goods that it itself produces. This rule also applies to returnable waste. Such an enterprise can only sell purchased goods at retail under the UTII system. If an enterprise on UTII will produce products, then in this case it needs to organize separate accounting:

• When combining the "imputation" and the main system - separate accounting for UTII, profit and VAT;
• When combining "imputation" and "simplified" - accounting for UTII and tax on the simplified tax system.

Accounting for returnable production waste: questions on returnable waste

Question number 1. Is it possible to qualify as returnable waste good spare parts left after the repair of fixed assets?

Answer: No, you can't, just like other values ​​that can be used after repair, reconstruction and modernization of the operating system.

Question number 2. Is it possible to use other methods in accounting, evaluating returnable waste, other than those noted in the guidelines?

Answer: There is a method for estimating reserves under IFRS (in force in Russia since 2011). This is the use of the lower of 1. cost and 2. net sales estimate (estimated selling price minus the costs of completing the manufacturing process or selling). It is subject to application provided that it is indicated in the accounting policy of the company.

Question number 2. Is it possible to apply the estimated selling price for tax accounting?

Answer: Yes, as a rule, the tax authorities do not object to this.

Question number 4. How to calculate the reduced value of materials that requires the use of Answer: Tax code when reusing waste in the production process when calculating profit?

The reduced assessment of waste is determined by the accounting department of the enterprise on the basis of data from economic services, taking into account their variety, the specifics of technical processes, and the usefulness of materials.

"Accounting", 2012, N 12

In the process of production activities, the organization generates household and industrial waste that can be used in production, disposed of, sold. Consider the procedure for reflecting industrial waste in accounting and tax accounting.

Industrial wastes include solid, liquid and gaseous production wastes obtained as a result of chemical, thermal, mechanical and other transformations of materials of natural and anthropogenic origin.

Part of the waste that can be used in the same production is called recyclable. These include the remains of raw materials and other types of material resources formed during the production process. Due to the partial loss of some consumer properties, returnable waste can be used in conditions with reduced requirements for the product or with increased consumption, sometimes they are not used for their intended purpose, but only in auxiliary production (for example, used car oils - for lubricating irresponsible components of equipment) . At the same time, the remains of raw materials and other material assets that are transferred to other divisions as full-fledged raw materials in accordance with technological process, as well as by-products resulting from the implementation of the technological process, do not belong to recyclable waste.

Wastes that cannot be used within the framework of this production, but can be used in other industries, are called secondary raw materials.

Waste that at some stage economic development recycle is inexpedient, form irretrievable losses. They are preliminarily neutralized in case of danger and buried at special polygons.

Accounting for returnable waste

Returnable waste in the form of residues of materials formed during the production process partially loses the consumer qualities of the original resources (chemical or physical properties) and therefore are used with increased costs (lower output) or are not used for their intended purpose.

Returnable waste does not include:

• remnants of inventories that are used as full-fledged raw materials for the production of other types of products, which was originally laid down by the production technology. Such residues of MPZ can be considered, for example, fabric scraps formed during the cutting of the product and transferred for the production of other products (smaller ones); broken glass, if not the same glass is produced from it, but some other products, such as foam glass;
• by-products, i.e. products that inevitably appear during the production of the main product. For example, whey formed during the production of cottage cheese and cheese from milk. The presence of such products is due to the technology of the production process. It is impossible to produce the main products from it.

The procedure for accounting for returnable waste for accounting purposes is regulated by the Methodological Guidelines for Accounting for Inventories. In accordance with clause 111 of the Guidelines, returnable waste is transferred to the warehouse according to delivery notes indicating their name and quantity.

Returnable waste is accepted for accounting at the price of possible use or sale. Returnable waste is assessed in the following order:

• 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);
• at the selling price, if these wastes are sold to the side.

It is advisable to indicate the method of valuation of returnable waste in the accounting policy.

The cost of recorded waste is included in the reduction of the cost of materials released into production. However, the Tax Code of the Russian Federation does not clearly define either the moment of reducing material costs for the cost of returnable waste, or the procedure for determining the sale price if the waste is sold to a third party.

In our opinion, it is advisable to assess the value of returnable waste in tax accounting at the moment when it is determined that they can be used. Based on the logic of the provisions of Art. 254 of the Tax Code of the Russian Federation, material costs for the cost of returnable waste should also be reduced at the time of their formation and posting. These provisions must be reflected in the accounting policy of the organization.

Returnable waste is accepted for accounting on the debit of account 10 "Materials", subaccount 6 "Other materials", and the credit of account 20 "Main production".

The cost of returnable waste transferred to production is taken into account as part of the expenses for ordinary activities and is reflected in the debit of account 20 "Main production" and the credit of account 10, subaccount 6 "Other materials". The receipt of waste at the warehouse from the main production and the subsequent transfer of these wastes to auxiliary production are documented by the requirement-invoice according to f. N M-11.

Proceeds from the sale of materials are other income of the organization, for which account 91 "Other income and expenses", subaccount 1 "Other income" is intended. The amount of proceeds from the sale of materials is determined based on the price established by the contract between the organization and the buyer. Proceeds from the sale of materials are recognized in accounting in the presence of the conditions specified in paragraph 12 of PBU 9/99.

The sale of materials for cash is reflected in the debit of account 50 "Cashier" (51 "Settlement accounts") and the credit of account 91 "Other income and expenses", subaccount 1 "Other income". At the same time, the book value of the outgoing materials is written off to the debit of account 91 "Other income and expenses", subaccount 2 "Other expenses", from the credit of account 10, subaccount 6.

The transfer from the warehouse of materials (waste of the main production) to the buyer is issued an invoice for the release of materials to the party according to f. N M-15.

For the purposes of Chap. 25 of the Tax Code of the Russian Federation, the rules for accounting and evaluating returnable waste do not differ from the corresponding accounting standards. According to paragraph 6 of Art. 254 of the Tax Code of the Russian Federation, the amount of material costs is reduced by the cost of returnable waste. If returnable waste can be used for the main or auxiliary production, but with increased costs (lower output of finished products), then they are valued at a reduced price of the original material resource (at the price of possible use) (clause 1, clause 6, article 254 of the Tax Code of the Russian Federation ).

In accordance with paragraphs. 1 p. 1 art. 146 of the Tax Code of the Russian Federation, the sale of goods (works, services) on the territory Russian Federation recognized as subject to VAT. At the same time, the tax base is determined as the cost of these goods (works, services), calculated on the basis of prices determined in accordance with Art. 105.3 of the Tax Code of the Russian Federation, excluding VAT. Taxation is carried out at a tax rate of 18% (clause 3, article 164 of the Tax Code of the Russian Federation).

The amount of VAT accrued on the sale of materials is reflected in the organization's accounting on the credit of account 68 "Calculations on taxes and fees" in correspondence with account 91 "Other income and expenses", subaccount 2 "Other expenses".

If returnable waste is planned to be sold to a third party, then they must be assessed in tax accounting at the sale price (Letter of the Ministry of Finance of Russia dated 04.26.2010 N 03-03-06 / 4/49). In the tax accounting registers at the time of sale, a decrease in the previously recognized material costs of the main production by the cost of returnable waste is reflected, as well as income from the sale of these wastes and expenses associated with this sale (example 1).

Example 1. In July 2012, the organization used materials worth 400,000 rubles for the production of products. In the same month, returnable waste was received, the price of the possible use of which is 28,000 rubles. Waste used in production in October 2012

The following entries were made in the accounting (Table 1).

Table 1

In tax accounting, the amount of material expenses for 9 months of 2012 is reduced by 28,000 rubles. When transferring waste to production, their cost (28,000 rubles) is included in material costs.

Secondary raw materials

Sources of formation of secondary raw materials can be:

• returnable waste from materials used in the production process (for example, in the woodworking industry - shavings, in the clothing industry - fabric scraps, in metallurgy - scrap metal, etc.);
• irretrievable waste (technological losses), the further use of which in the production of products is impossible (defective products, materials obtained during the dismantling of fixed assets, finished products not sold during the warranty period).

Remains of inventories, which, in accordance with the technological process, are transferred to other departments as full-fledged raw materials (materials) for the production of other types of goods (works, services), as well as by-products (related) products obtained as a result of the technological process, are not returnable waste.

The cost of recorded waste is included in the reduction of 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-waybills.

Returnable waste is accepted for accounting under the debit of account 10 "Materials", sub-account 6 "Other materials", and the credit of accounts 20 "Main production", 23 "Auxiliary production", etc.

Sub-account 10-6 "Other materials" takes into account the presence and movement of: production waste (stumps, scraps, shavings, 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); worn tires and scrap rubber, etc. Production waste and secondary material values ​​used as solid fuel are accounted for on sub-account 10-3 "Fuel" (example 2).

Example 2. Assume that the returnable waste received in July 2012 is for sale. Based on the market price for such raw materials, the waste is valued at 28,000 rubles. and sold in October 2012 for 30,000 rubles. (excluding VAT).

The implementation of recyclable waste is reflected in table. 2.

table 2

Tax accounting for the sale of returnable waste is presented in Table. 3.

Table 3

Dead Losses

Wastes that are not subject to further processing and use are irretrievable losses. Legal basis management of production and consumption wastes are established by the Federal Law of June 24, 1998 N 89-FZ "On production and consumption wastes".

Legal entities, carrying out activities in the field of waste management, are required to conduct in due course special accounting of generated, used, neutralized, transferred to other persons or received from other persons, as well as placed waste and submit relevant statistical reporting. Special accounting data must correspond to accounting data.

By virtue of Art. 51 of the Federal Law of 10.01.2002 N 7-FZ "On Environmental Protection", production and consumption wastes are subject to collection, use, neutralization, transportation, storage and disposal, the conditions and methods of which must be safe for the environment and regulated by the legislation of the Russian Federation. Discharge of waste into surface and underground water bodies, on catchment areas, in the subsoil and on the soil is prohibited.

Depending on the degree of negative impact on environment waste is divided into five hazard classes. Temporary storage of production and consumption waste is allowed, in particular, in the production area of ​​the main producers (manufacturers) of waste (clause 3.2 of SanPiN 2.1.7.1322-03). At the same time, different storage procedures are provided for different classes of waste. So, in closed warehouses used for temporary storage of waste of I-II hazard classes, spatial isolation and separate storage of substances in separate compartments (bins) on pallets should be provided. At the same time, storage of class I solid industrial waste is allowed only in sealed reversible (replaceable) containers (containers, barrels, tanks), II - in securely closed containers (polyethylene bags, plastic bags), III - in paper bags and chests, cotton and textile bags , IV - in bulk, in bulk, in the form of ridges.

Organizations that carry out only temporary storage of waste (no more than 6 months) generated in the course of their business activities do not need to issue a license. Those organizations that carry out any activity with waste of the V class of danger do not need a license either. This means that waste paper, cardboard and other hazard class V waste (including some food production waste) can be independently removed (without a license) and transferred to any organization that also does not have a license.

Assignment of waste to a specific hazard class should be confirmed by calculation; if the hazard class determined by the calculation method corresponds to the fifth, it is necessary to additionally use the experimental method. A passport must be obtained for class I-IV waste.

The organization may recognize the costs of paying for services for the disposal of industrial waste as part of the costs of ordinary activities. In accounting and tax accounting, they are recognized in the amount of the contractual cost of these services as of the date of signing the act of acceptance and delivery of services rendered (clauses 5, 7, 16 PBU 10/99, clause 1 article 252, clause 1 article 272 Tax Code of the Russian Federation).

These expenses are reflected in the debit entry of account 20 "Main production" in correspondence with the credit of account 60 "Settlements with suppliers and contractors".

However, if an organization has the opportunity to sell the generated waste to a third-party organization and make a profit, and it disposes of them, then the disposal costs cannot be recognized as economically justified, since they do not correspond to the business objectives of a commercial organization.

In the Letter of the Ministry of Finance of Russia dated 07.06.2011 N 03-03-06 / 1/332, it is explained that in the case of disposal (write-off) of illiquid goods, the costs of their acquisition and further liquidation cannot be considered within the framework of deriving income from entrepreneurial activity and, therefore, are not deductible as expenses for income tax purposes.

Per Negative influence on the environment provided during the production and storage of waste, each business entity is obliged to pay. Fee calculation for negative impact on the environment, the Procedure for filling and submitting it is approved by the Order of Rostekhnadzor dated 05.04.2007 N 204. Payers submit it to Rosprirodnadzor at the location of each production area, mobile object of negative impact, waste disposal facility or at the location of the payer if the permit documentation is issued in general for an economic entity, no later than the 20th day following the expired reporting quarter.

The procedure for the development and approval of waste generation standards and limits for their disposal was approved by Order of the Ministry of Natural Resources of Russia dated February 25, 2010 N 50. Small and medium-sized businesses submit these reports by notification until January 15 of the year following the reporting period, in accordance with the Order of the Ministry of Natural Resources of Russia dated 16.02.2010 N 30. For them, the limits for waste disposal are the amount of waste actually sent for disposal in accordance with the reporting on the generation, use, neutralization, and disposal of waste (with the exception of statistical reporting). Payment for this year is charged from small and medium-sized businesses in fact without a fivefold coefficient (Letter of Rosprirodnadzor dated 07.12.2011 N OD-06-01-32 / 15903).

Payment for the negative impact on the environment within the approved limits is included in the organization's expenses for ordinary activities as of the date of its accrual (clauses 5, 7, 8 PBU 10/99).

This type of mandatory payments is not a tax (fee), since it is not provided for by Art. Art. 13 - 15 of the Tax Code of the Russian Federation. Therefore, charging for environmental pollution natural environment may be reflected in the debit entry of account 20 "Main production" and the credit of account 76 "Settlements with various debtors and creditors".

The Ministry of Finance of Russia, in Letter No. 07-02-18/02 dated May 27, 2011, recommended keeping separate records (on additionally introduced sub-accounts) of payments for excess emissions in order to obtain the necessary information in order to reflect permanent differences in accounting in accordance with PBU 18/02. Among the payments recorded on account 91 "Other income and expenses" given in paragraph 11 of the Letter, the payment for excess emissions is not mentioned.

In tax accounting, payment for placement within the established limits by its nature does not apply to payment for excess exposure and reduces the base when calculating income tax on the basis of paragraphs. 7 p. 1 art. 254 of the Tax Code of the Russian Federation (Resolutions of the FAS UO dated 04.05.2008 N F09-8409 / 07-S3, dated 19.03.2008 N A76-8/07, VSO dated 16.04.2007 N A33-8921 / 06-F02-1794 / 07, dated 03/06/2007 N A33-2101 / 05-Ф02-6757 / 06-С1).

By virtue of paragraph 4 of Art. 270 of the Tax Code of the Russian Federation, payments for excess emissions are not accepted when calculating income tax (Letter of the Federal Tax Service of Russia for Moscow dated October 28, 2009 N 16-15 / 112957).

Waste disposal limits are set for a period of 5 years, subject to annual confirmation by individual entrepreneurs and organizations of the invariability of the production process and the raw materials used. The organization can take into account the costs of paying for the services of third-party organizations for the development of limits in tax accounting as other costs associated with production and sales, on the basis of paragraphs. 3 p. 1 art. 264 of the Tax Code of the Russian Federation (Letter of the Ministry of Finance of Russia dated 04.09.2007 N 03-03-06 / 4/127).

The date of incurring expenses for payment to third-party organizations for the work performed by them (services rendered) is the date of settlements in accordance with the terms of the concluded agreements or the date of presentation to the taxpayer of documents serving as the basis for making settlements, or the last day of the reporting (tax) period. Expenses are recognized in the reporting (tax) period in which they arise based on the terms of transactions. Therefore, the organization simultaneously recognizes the expenses under consideration for the purposes of taxation of profits (Resolutions of the FAS UO dated 17.01.2012 N F09-8803 / 11, SZO dated 13.03.2007 N A05-11056 / 2006-12 and dated 11.04.2007 N A05-10034 / 2006 -9).

Meanwhile, the Ministry of Finance of Russia believes that the organization has the right to take into account the costs of paying for the services of a third-party organization for the development of waste generation standards and limits on their disposal for profit tax purposes evenly over the period of their validity. In the event that, for any reason, expenses are incurred for the development of new draft standards for waste generation and limits for their disposal, expenses in the form of the difference between the total amount of expenses for the development of old draft standards for waste generation and limits for their disposal and the expenses actually taken into account for the purposes of taxation of profits at a time (Letter of November 10, 2011 N 03-03-06 / 4/127).

E.I. Antanenkova

First House of Consulting

"What to do Consult"

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 divisions of the organization is collected in the prescribed manner and delivered 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, are used with increased costs (lower output) or not used for its intended purpose, are returnable waste (clause 6, article 254 of the Tax Code of the Russian Federation. In tax accounting, as in accounting, returnable waste is valued at the price of 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).

Removal, processing and disposal of waste from 1 to 5 hazard class

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To industrial waste refers to materials or raw materials that were obtained in the process of processing 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.

Returnable 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. The tax accounting system 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 system technological accounting, indicate 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.