The company is engaged in the removal and disposal of solid waste, i.e. main type of economic activity, we also opened a carpentry shop. How to correctly display sales and costs for the carpentry shop on which accounts so that the costs do not go to the main production?

The procedure for separate accounting of transactions by type of activity is not defined by law. However, it should be taken into account that if the new type of activity does not relate to auxiliary production, which is intended to ensure the normal operation of the main production, then accounting for transactions for such activity is reflected through account 20 of the Chart of Accounts in the general manner. Thus, the organization develops this procedure independently, based on the conditions of its activities. The most acceptable method of maintaining separate accounting is to open a separate sub-account for each account in the Chart of Accounts (for example, accounts 20,26,25,44, etc.), in which you can separately reflect income and expenses from each type of activity, as well as expenses to be distributed.

The rationale for this position is given below in the Glavbukh System vip version

1. Article: Distribution of expenses by type of activity

The company is engaged in general construction works, as well as wholesale trade in materials. How to write off expenses in this case if there is no implementation of work performed? Is it necessary to separate all costs by type of activity?

Accounting of transactions

Let's consider this practical situation. The organization entered into contracts for general construction work in April, advances were received, workers and production personnel were hired, materials were purchased, etc. However, the “closure” of completed work will only be in August. At the same time, wholesale trade in construction materials is carried out. How to write off expenses for wages of workers, materials, etc., given that there is no work performed on construction activities, but there is only revenue from trade? What is the procedure for accounting for expenses by type of activity? Let's figure it out.

The cost of sold building materials is written off during the period of their sale. Write-off of general business expenses occurs in accordance with the accounting policies of the organization. Accounting for these expenses usually does not cause much difficulty*. Therefore, in the future we will talk about accounting for construction costs (wages of workers, cost of materials, etc.).

Expenses are written off at a time

During the reporting period, these costs are collected on account 20 “Main production”. How to deal with these expenses at the end of the reporting period (at the reporting date) depends on the accounting policy of the organization.

Let us immediately note that in this case the organization does not apply PBU 2/2008 “Accounting for construction contracts”, since the start and end dates of work fall within the same reporting year.

Therefore, it has the right to reflect revenue from these works at the time the result of the work performed is transferred to the customer. And then write off the expenses collected on account 20 as a debit to account 90.

Do I need to share expenses?

Even if all expenses are written off in the reporting period, they still need to be divided by type of activity. Because otherwise the cost of work performed and materials sold cannot be determined. Consequently, clause 21.1 of PBU 10/99 on the procedure for reflecting in the profit and loss statement expenses corresponding to income, the share of which is 5 percent or more of the total income*, cannot be fulfilled.

Yu. V. Zhigachev

Chief accountant of the developer organization

For cost accounting accounts (25, 26 or 44), open the corresponding subaccounts. For example, subaccounts to account 26 “General business expenses” can be called like this*:
– subaccount “General business expenses for the activities of an organization subject to UTII”;
– subaccount “General business expenses for the organization’s activities on the general taxation system.”

E.Yu. Popova

3. Article: If the organization has several types of activities

The organization sells retail and also provides catering services. Both types of activities have been transferred to UTII, so the organization keeps separate records of income and expenses. The letter of the Ministry of Finance of Russia dated June 30, 2006 No. 03-11-05/166 clarifies this issue. So how to properly distribute expenses?

If an organization conducts two types of activities transferred to UTII

The obligation to maintain accounting records and submit financial statements by organizations transferred to pay UTII is established by Article 4 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting”.

If a trade organization carries out two or more types of activities that are subject to UTII taxation, it becomes necessary to distribute overhead costs by type of activity. This is necessary to generate complete and reliable information in accounting*.

The current accounting legislation does not establish the procedure for distributing these expenses. Therefore, the organization should independently develop it and approve it in its accounting policies (clause 8 of PBU 1/98).*

Clause 7 of Article 346.26 of the Tax Code of the Russian Federation determines that taxpayers who, along with business activities subject to UTII taxation, carry out other types of business activities are required to keep separate records of property, liabilities and business transactions in relation to each type of activity.

The Tax Code also does not establish a separate procedure for expenses if all types of activities carried out by an organization are subject to UTII taxation.

Consequently, trade organizations with such types of activities can independently develop and consolidate in their accounting policies for accounting and taxation purposes the procedure for allocating expenses.*

The basic indicator for the distribution of expenses can be the amount of revenue, the share of income in the total amount of income received when applying the specified special regimes, the area of ​​​​premises, etc.

Yu.V. Kochetkov

Auditor of the tax consulting department of Consulting Services LLC

Magazine "Accounting in Trade" No. 4, IV quarter 2006

In tax accounting, an organization’s expenses for production and sales are divided into two groups*:
– straight;
– indirect.

This procedure is established by paragraph 1 of Article 318 and Article 320 of the Tax Code of the Russian Federation.

Non-trading organizations must allocate expenses into direct and indirect only if they calculate income tax on an accrual basis. Organizations using the cash method should not allocate expenses to these groups.*

Depending on which group of expenses certain expenses belong to, the moment of their recognition in the tax base differs. Write off indirect expenses in full in the period to which they relate (according to the rules of Article 272 of the Tax Code of the Russian Federation). And direct costs need to be distributed. That part of them that relates to the balance of work in progress or unsold goods will not increase the organization’s current expenses.*

This is stated in paragraph 2 of Article 318 of the Tax Code of the Russian Federation.

Trade organizations distribute expenses into direct and indirect, regardless of the method of calculating income tax (accrual method or cash method). Direct costs include:
– the cost of purchasing goods sold in the reporting (tax period);
– costs of delivering goods to the buyer’s warehouse (if these costs are not included in the cost of goods).

Direct expenses are taken into account when calculating income tax as goods are sold.

All other expenses (except for non-operating expenses provided for in Article 265 of the Tax Code of the Russian Federation) are considered indirect and reduce income from sales of the current month.

This procedure is provided for in Article 320 of the Tax Code of the Russian Federation.

The organization provides services

Organizations that provide services can distribute costs into direct and indirect in the same order as production ones. They should also create a list of direct expenses and consolidate it in their accounting policies. However, there is a significant difference between the rules for recognizing expenses for manufacturing organizations and for organizations that specialize in providing services.

For tax purposes, a service is recognized as an activity whose results do not have material expression and are sold and consumed in the process of its implementation (clause 5 of Article 38 of the Tax Code of the Russian Federation). In this regard, organizations providing services (for example, audit companies) are not required to distribute direct costs between the costs of the current tax (reporting) period and the cost of services not accepted by customers at the end of this period (paragraph 3, paragraph 2, article 318 of the Tax Code RF, letter of the Ministry of Finance of Russia dated June 15, 2011 No. 03-03-06/1/348). They have the right to recognize all expenses incurred (both direct and indirect) in the current tax (reporting) period. At the same time, such a procedure for accounting for direct costs must be established in the accounting policy (Article 313 of the Tax Code of the Russian Federation).*

A commercial organization is engaged in trade

For trade organizations, the list of direct expenses is fixed. It is given in Article 320 of the Tax Code of the Russian Federation. Direct costs include*:
– purchase price of goods. The organization has the right to determine the procedure for its formation independently. Thus, the purchase price of goods can include expenses associated with the acquisition of goods. These are, for example, warehouse, insurance and other costs paid by another organization. Fix the selected option in your accounting policy for tax purposes;
– costs associated with the delivery of goods to the organization’s warehouse (if they are not included in the purchase price).

All other costs of trading organizations, except for non-operating ones, are classified as indirect costs (paragraph 3 of Article 320 of the Tax Code of the Russian Federation).*

Write off direct expenses as you sell the purchased goods to which they relate (paragraph 2 of Article 320 of the Tax Code of the Russian Federation). Take indirect expenses into account when calculating income tax at the time of accrual (clause 2 of Article 318, clause 1 of Article 272 of the Tax Code of the Russian Federation).

"Glavbukh" advises

In a commercial organization, equate direct expenses in tax accounting to expenses that form the purchase price of goods in accounting. This will bring accounting and tax accounting closer together. In this case, there will be no need to accrue temporary differences according to PBU 18/02.

E.Yu. Popova

State Advisor to the Tax Service of the Russian Federation, 1st rank

Before describing the elements of accounting policy, we note the following point. Chapter 25 “Organizational Income Tax” of the Tax Code of the Russian Federation provides two methods for determining income and expenses. These are the accrual method and the cash method. The cash method has restrictions on its use provided for by law. Simply put, not all organizations and individual entrepreneurs have the right to use it. The accrual method can certainly be used.

Attention. The 1C Accounting 8 program uses the accrual method. It cannot be replaced by the cash method of determining income and expenses. You need to come to terms with this.

The accounting policies of organizations are described in several information registers.

• Methods for distributing general production and general business expenses of organizations. Periodic within a month independent register of information.
• The order of divisions for closing accounts. Periodic within a month register of information subordinate to the registrar “Establishing the order of divisions for closing accounts.”
• Methods for determining direct production costs in tax accounting. Periodic daily independent register of information.
• Accounting policy (personnel)
• Accounts with a special revaluation procedure (accounting). Not a periodic register of information.
• Counter production of products (services) and write-off of products for own needs. Periodic within a month independent register of information.

The information register “Accounting policies of organizations” can be called the main control panel for setting up accounting policies. It contains links to many of the information registers listed above. This means that it is not necessary to open these registers separately for editing. They can be filled in during the process of setting up the “Accounting Policies of Organizations” register.

1. Register of information “Accounting policies of organizations”

The frequency of the information register “Accounting policies of organizations” is one year. This means that entries in this register can be changed no more than once a year. If an organization annually or over a long period changes its accounting policy, then it is registered with the corresponding entries in this register.

The information register form “Accounting policies of organizations” consists of several tabs. The set of details on them is determined by the state of the “Setting up accounting parameters” form.

Attention. Before setting up the accounting policies of organizations, be sure to correctly fill out the “Setting up accounting parameters” form.

1.1. “General information” tab

The state of this tab is determined by the accounting settings.

Props "Organization".

The information register “Accounting policies of organizations” describes the accounting policies for all organizations of the enterprise. However, each entry in this register always belongs to a specific organization. This is a required requirement.

Props “Applicable from ... to.”

The user specifies only the start of the new entry. The program automatically sets its end on December 31 of the year the entry begins. If in the coming new year the accountant did not enter a new entry, that is, he left the previous accounting policy in effect, then the program in the “by” attribute will automatically be set to December 31 of the new year. And so on.

Group of radio buttons “Taxation system”.

If in the “Setting up accounting parameters” form, on the “Taxation systems” tab, the “All taxation systems” radio button is activated, then for any organization and for any individual entrepreneur you can select the OSN or the simplified tax system.

If in the “Setting up accounting parameters” form the radio button “Simplified taxation system” or “Personal income tax of an individual entrepreneur” is activated, then there will be no choice in the accounting policy.

Requisite “A special taxation procedure is applied for certain types of activities.”

Setting this flag means that, regardless of the taxation system used, this organization has activities subject to a single tax on imputed income, UTII. Setting this flag will display the “UTII” tab for additional settings.

Group of checkboxes “Types of activities”.

If in the “Setting up accounting parameters” form, on the “Types of activities” tab, the “Production of products, performance of work, provision of services” and “Retail trade” flags are set, then in the accounting policy of a particular organization it will be possible to set or refuse these types of activities.

On the contrary, if the flags “Production of products, performance of work, provision of services” and “Retail trade” are cleared, then similar flags will not be displayed in the accounting policy. As a result, the accountant will not be able to set production activities and/or retail trade in the accounting policy.

Attention. If the “Production of products, performance of work, provision of services” and “Retail trade” flags are cleared in the “Setting up accounting parameters” form, then under no circumstances reflect production activities and retail trade in the program. This will lead to errors in the infobase when closing the month.

1.2. Bookmark "STS"

The “STS” tab is displayed if the simplified taxation system, STS, is installed on the “General Information” tab.

Object of taxation.

An organization or individual entrepreneur using the simplified tax system pays a single tax. Its rate is determined by the object of taxation.

• Income. The single tax rate is 6%. Allows you to choose any method of writing off material assets: Average or FIFO.
• Income reduced by expenses. The single tax rate is 15%. When you select this option, an additional Expense Accounting tab will appear. You can write off material assets only using the FIFO method.

Details “Date of transition to simplified tax system”.

According to paragraph 1 of Art. 346.13 of the Tax Code of the Russian Federation, organizations and individual entrepreneurs who wish to switch from the OSN to the simplified tax system must submit an application in the period from October 1 to November 30 of the year preceding the year from which they switch to the simplified taxation system. That is, the transition date is always January 1 of the first year of application of the simplified tax system.

Form No. 26.2-1 “APPLICATION on the transition to a simplified taxation system” was approved by order of the Federal Tax Service of Russia dated April 13, 2010 N MMV-7-3/182@ “On approval of document forms for the application of a simplified taxation system.”

Flag “Control of provisions of the transition period”.

It is likely that after the transition to the simplified tax system, the organization has unfinished contracts that began last year under the simplified tax system. In paragraph 1 p. 346.25 of the Tax Code describes the amounts that are included or excluded from the tax base under such agreements.

For example, an organization, while on the simplified tax system, received an advance payment under a contract, the execution of which is completed after the transition to the simplified tax system. When the “Control of provisions of the transition period” flag is set, the program will include this amount of money in the tax base on the date of transition to the simplified tax system.

Notification of the transition to a simplified taxation system.

After submitting an application for transition to a simplified taxation system in Form No. 26.2-1, the taxpayer must receive a “Notification of the possibility of applying a simplified taxation system” in Form No. 26.2-1. The details of this form should be indicated in this section.

Chapter 26.2 of the Tax Code of the Russian Federation does not contain a norm obliging the tax authority to confirm the possibility or impossibility of applying the simplified tax system. If an organization complies with all the restrictions established in Article 346.12 of the Tax Code of the Russian Federation, it has the right to apply the simplified tax system regardless of whether it received a notification from the tax inspectorate or not.

Attention. Organizations and individual entrepreneurs who began to use the simplified tax system from the moment of their formation do not need to fill out the last three details.

1.3. Tab "Expense Accounting"

The “Accounting for Expenses” tab is displayed if “Income minus expenses” is selected as the object of taxation on the “STS” tab.

Surely many users have noticed the interesting behavior of the program. Some expenses from the list of clause 1 of Art. 346.16 of the Tax Code of the Russian Federation, as if by magic, are reflected in the book of income and expenses. And others... at least shoot yourself: they don’t want to be reflected in it! In fact, everything is very simple if all recognized expenses are divided into two groups.

• Expenses as an element of accounting policy. The conditions for recognizing such expenses are determined by the accounting policies of the organization.
• Expenses independent of accounting policies. The conditions for recognizing such expenses are clearly defined in law. They are hardcoded in the configuration. As soon as these conditions are met, the corresponding expense is automatically recognized in tax accounting.

The “Income minus expenses” tab shows expenses, the recognition of which is determined by the accounting policy of the organization.

• Material costs.
• Expenses for purchasing goods.
• Input VAT.

Material expenses, expenses for the purchase of goods and Input VAT are recognized as expenses only if all the conditions specified for them are simultaneously met.

Conditions shown in muted color are not editable. These are mandatory conditions. The presence of editable conditions is mainly due to the ambiguity of the current legislation.

1.4. Tab "UTII"

The “UTII” tab is displayed if the “A special taxation procedure for certain types of activities is applied” flag is set on the “General Information” tab.

Flag “Retail trade is subject to a single tax on imputed income.”

In paragraph 2 of Art. 346.26 of the Tax Code of the Russian Federation lists the types of activities in respect of which UTII may be applied. This includes retail trade, but with one limitation.

Retail trade carried out through shops and pavilions with a sales area of ​​no more than 150 square meters for each trade facility is not subject to a single tax.

Distribution of expenses by type of activity, taxable or not subject to UTII.

The need to distribute expenses arises when, along with the OSN or simplified tax system, UTII is also used. In this case, those expenses that cannot be clearly attributed to the type of activity taxed by the OSN (STS) or to the type of activity taxed by UTII are distributed according to the specified method and distribution base.

• Distribution method. The distribution method is explicitly set only for the simplified tax system: “For the quarter” or “Cumulative total from the beginning of the year.”
• Distribution base. For the simplified tax system: “Income from sales (BU)”, “Income of total (IN)” or “Income received (IN)”. For OSN: “Income from sales” or “Income from sales and non-operating”.

Button “Set accounts for accounting income and expenses for activities subject to UTII.”

The button opens the information register form “Accounts of income and expenses for activities with a special taxation procedure.” By default, it already describes the necessary accounts.

It is important to remember that in the standard configuration of 1C Accounting 8, special accounts are allocated in the chart of accounts to account for activities subject to a single tax. Their name contains the word “UTII” or “...with a special taxation procedure.”

Attention. Under no circumstances should accounts intended for UTII be used in activities with DOS and vice versa.

1.5. Tab “OS and intangible assets”

The state of this tab does not depend on the accounting settings.

The method of calculating depreciation of fixed assets and intangible assets in tax accounting.

The Tax Code (clause 1 of Article 259) provides for two methods of depreciation: linear and non-linear. The taxpayer has the right to choose any of them.

However, regardless of the depreciation calculation method established by the taxpayer in the accounting policy for the depreciation of buildings, structures, transmission devices, intangible assets included in depreciation groups 8-10, the program will apply the straight-line depreciation method. This is the requirement of paragraph 3 of Article 259 of the Tax Code of the Russian Federation.

“Property tax rate” button.

This button opens the “Property Tax Rates” form, which consists of two tabs.

• Property tax rates. This tab displays entries from the periodic register of information “Property Tax Rates”. This register indicates the property tax rate applied to all property of the organization. If there is a tax benefit, it also applies to all property of the organization.
• Objects with a special taxation procedure. This tab displays entries from the periodic register of information “Property tax rates for individual fixed assets”. In some cases, legislative (representative) bodies of constituent entities of the Russian Federation may establish benefits for certain property items. In this case, the rate, benefits and other characteristics are indicated in this register for each fixed asset object.

Property tax is described in Chapter 30 of the Tax Code of the Russian Federation and has been in effect since January 1, 2004. The property tax rate is established by the laws of the constituent entities of the federation, but cannot exceed 2.2%, see paragraph 1 of Art. 380 Tax Code of the Russian Federation.

On the tabs of the “Property Tax Rates” form, you are given the opportunity to select one of the following benefits.

• Tax exemption: In Art. 381 of the Tax Code of the Russian Federation defines a closed list of organizations whose property is completely exempt from taxation. This is a federal benefit. When you select the type of organization, the benefit code is automatically set in this detail. Benefit codes are defined in the order of the Ministry of Taxes of March 23, 2004 No. SAE-3-21/224.
• Reduced tax rate to: Based on clause 2 of Art. 372 and paragraph 2 of Art. 380 of the Tax Code of the Russian Federation, legislative (representative) bodies of constituent entities of the Russian Federation have the right to establish a reduced property tax rate for certain categories of taxpayers or certain types of property. This detail indicates the value of the reduced tax rate as a percentage.
• Reducing the tax amount by: According to paragraph 2 of Art. 372 of the Tax Code of the Russian Federation, subjects of the Russian Federation have the right not only to establish a reduced property tax rate. They can determine the procedure and timing of tax payment. There is a practice when a subject of the Russian Federation, using its right, grants an organization the right to pay not all of the calculated property tax, but part of it. For example, 50%. When choosing this option, the percentage of tax reduction is indicated.

1.6. Tab "Inventory"

If in the “Setting up accounting parameters” form, on the “Inventory” tab, the “Accounting is maintained by batches (receipts)” flag is cleared, then the “By FIFO” radio button will still be displayed in the accounting policy.

This means that in the accounting policy you can select the “By FIFO” method. True, the program will warn you that you need to add the “Parties” subaccount to the inventory accounts. If you click on the “OK” button, the program will add the “Batch” subaccount to the inventory accounts.

Attention. Regardless of which option for writing off inventories is set in the accounting policy, for sales transactions without VAT or with 0% VAT, batch accounting is always maintained, see the “VAT” tab.

Simplified people with the tax object “Income” can, at their discretion, choose any write-off method: By average cost or By FIFO.

If the object of taxation is “Income minus expenses,” then there is no choice. Only FIFO! We saw above that such taxpayers must indicate the conditions for recognizing expenses on the “Accounting for Expenses” tab. Among these conditions there are mandatory conditions: “Receipt of materials” and “Receipt of goods”.

Please note that the organization pays for a specific batch of materials or goods. In other words, to recognize expenses, batch accounting of material assets is required. The write-off of material assets in batch accounting can be performed using the FIFO or LIFO method.

From January 1, 2008, the use of the LIFO method in accounting was canceled by order of the Ministry of Finance of Russia dated March 26, 2007 No. 26n. True, LIFO can also be used in tax accounting. However, for the purpose of uniformity of accounting and tax accounting, FIFO is used in both accounting and tax accounting.

In the lower half of the “Inventory” tab, developers simply inform about ways to estimate the cost of inventory for certain cases. They are stitched into the configuration.

Always written off at average cost.

• Materials accounted for in account 003 “Materials accepted for processing.”
• Goods recorded on account 41.12 “Goods in retail trade (in NTT at sales value).”

Always written off using the FIFO method:

• Goods recorded on account 004 “Goods accepted for commission”.

1.7. “Production” and “Product Release” tabs

Due to its volume, the description of the settings on these tabs became the topic of a separate article. Once it is published, a link to it will appear here.

1.8. Tab "Retail"

The “Retail” tab is displayed if the “Retail” flag is selected on the “General Information” tab.

For retail organizations in paragraph. 2 clause 13 PBU 5/01 establishes two methods of accounting for retail goods.

• By purchase price. Account 42 “Trade margin” is not used.
• By sales price. Account 42 “Trade margin” is used. In this case, for the purpose of accounting for income tax, the amount of direct expenses is determined by the cost of purchasing goods.

If an organization decides to account for retail goods at acquisition cost, then the account is used

• 41.02 “Goods in retail trade (at purchase price).”

For these goods, in the information register “Item Accounting Accounts” for the “Retail” warehouse type, you must specify accounting account 41.02 “Goods in retail trade (at purchase price).”

If the organization decides to account for retail goods at sales value, then the following accounts are used:

• 41.11 “Goods in retail trade (in ATT at sales price)”,
• 41.12 “Goods in retail trade (in NTT at sales price).”
• 42.01 “Trade margin in automated retail outlets”
• 42.02 “Trade margins in non-automated retail outlets.”

For retail goods that are accounted for at sales cost, there is no need to set up the “Item Accounts” information register. The program automatically determines the required accounting accounts depending on the type of warehouse: retail (ATT, automated point of sale) or non-automated point of sale (NTT).

Attention. In the 1C Accounting 8 program, accounting for goods at sales price is more labor-intensive than accounting for purchase price.

The fact is that in the 1C Accounting 8 program, the retail sales price is set virtually manually by the document “Setting item prices” for each item item. Then the program automatically calculates the trade margin for each item by subtracting the cost of purchasing the product from the sales price. At the end of the month, the average trading margin is calculated. It is impossible to determine in advance the trade margin for a group of goods.

To fully automate the accounting of goods at sales prices, it is better to use the 1C Trade Management 8 program. It provides the user with several algorithms for setting the trade margin for an arbitrary group of goods.

1.9. Tab “Income Tax”

The “Income Tax” tab is displayed only for organizations with a general taxation system.

Button “Specify a list of direct expenses.”

For profit tax purposes, in accordance with paragraph 1 of Article 318 of the Tax Code of the Russian Federation, all production and sales costs are divided into direct and indirect costs. This paragraph also provides an approximate list of expenses that may be classified as direct expenses.

• Material costs. According to paragraphs 1 and 4 of paragraph 1 of Article 254 of the NKRF.
• Labor costs
• Expenses for insurance premiums and contributions to the Social Insurance Fund from NS and PZ. For workers engaged in the production of goods (performance of work, provision of services).
• Amounts of accrued depreciation. For those OS objects that are used in production (performance of work, provision of services).

Expenses not included in the list of direct expenses are indirect expenses of production activities. The taxpayer independently determines in the accounting policy the list of direct expenses associated with the production of goods (performance of work, provision of services). In 1C programs this is recorded as follows.

In the 1C Accounting program 8th edition. 1.6 (not supported since April 2011) two charts of accounts: accounting and tax. In the tax chart of accounts there are direct cost accounts and indirect cost accounts. Therefore, the nature of the expense was determined by the account to which it was written off.

In the 1C Accounting program 8th edition. 2.0 unified chart of accounts. But the accounts on which it is necessary to maintain tax records have the tax accounting sign (TA). For example, on account 26 “General business expenses are a sign of tax accounting.”

In accounting, costs written off to this account are indirect. But in tax accounting they can be both indirect and direct. It turns out that there is one account, but it is somehow necessary to distinguish the nature of costs in tax accounting.

To solve this problem in the 1C Accounting program 8 ed. 2.0 is intended for the periodic register of information “Methods for determining direct production costs in NU”. It is the separator between direct and indirect costs.

Attention. Expenses listed in this register are recognized as direct expenses in tax accounting. Expenses not indicated in this register are recognized as indirect expenses.

The figure shows a fragment in the form of a selection from the debit of account 20.01 “main production” from the demonstration database.

Mandatory details of the information register “Methods for determining direct production costs in NU” are “Date”, “Organization” and “Type of expenses of NU”. The remaining details listed below are not required to be filled out.

• Subdivision.
• Account Dt. Formally, any account (not a group) can be specified as a debit account. But since this register is intended to account for production costs, it makes sense to indicate only subaccounts of cost accounts 20 “Main production”, 23 “Auxiliary production”, 25 “General production expenses” and 26 “General expenses”.
• Kt account. An account can be specified here that corresponds to the corresponding cost account.
• Cost item.

For example, if a division is not specified, then the record applies to all divisions of the organization. If a debit account is not specified, then the entry applies to all expense accounts. Etc.

The division into direct and indirect expenses occurs at the end of the month. The regulatory document “Closing accounts 20, 23, 25, 26” compares the turnover of cost accounts with the templates in the register “Methods for determining direct production costs in OU”. For those turnovers, taking into account analytics, for which corresponding templates were found in the register, expenses will be considered direct. If the template is not found for the existing turnover, then the consumption of this turnover is considered indirect.

For example, the entry highlighted in the previous figure with a red frame means the following. Material expenses for any cost item written off to any department on account 20.01 “Main production” from any credit account are direct.

Any cost item with an expense type in the NU “Material expenses” written off from any account to the debit of account 20.01 to any department is a direct expense.

If in this entry you indicate credit account 10.01 “Raw materials and materials” and assume that there are no other entries in the debit of account 20.01 “Main production”, then the expenses written off from account 10.01 “Raw materials and supplies” will be considered direct. The program will consider all other expenses written off to the debit of account 20.01 “Main production” to be indirect.

In the information register “Methods for determining direct production costs in NU” it is impossible to store general and detailed records valid for the same period, for example, as in the figure.

• First entry (general). It means that any cost items with the expense type “Material expenses” written off to any cost account from the credit of any corresponding account in any department are considered direct expenses.
• Second entry (detailed). This entry refers to direct expenses only those expenses that are written off as a debit to account 20.01 “Main production”.

It is easy to see that the second pattern is already included in the first. But what should the program do? Which instruction should I follow? After all, one contradicts the other. One of the entries needs to be deleted.

By default, the information register “Methods for determining direct production costs in NU” is not filled in. It must be filled out. When you click on the “Specify list of direct expenses” button, the program checks for the presence of entries in this register. If there are no entries, then she will offer to fill out the register in accordance with the recommendations of Art. 318 Tax Code of the Russian Federation. The generated list is not the only correct one. Therefore, the user has the right to edit it independently, guided by the provisions of Article 318 of the Tax Code of the Russian Federation.

Attention. If there is not a single entry in the information register “Methods for determining direct production costs in OU”, then the program will consider all expenses in tax accounting to be indirect.

The regulatory document “Closing accounts 20, 23, 25, 26” divides all expenses of the period into direct and indirect. Direct expenses form the actual cost of products (works, services) in tax accounting. All indirect expenses in tax accounting are written off to account 90.08.1 “Administrative expenses for activities with the main tax system.”

Attention. You can check the correctness of the division into direct and indirect costs using the “Production Costs Accounting Register” report. It allows you to separately generate a list of direct and a list of indirect expenses.

Button “Specify income tax rates”.

If, with multi-company accounting, all organizations apply the same profit tax rates to the federal budget and to the budget of a constituent entity of the Russian Federation, then in the accounting settings settings, you must uncheck the “Different profit tax rates apply” flag. In this case, the “Specify income tax rates” button will display a form as in the figure.

This is a form of a periodic register of information “Income tax rates for all organizations”. It simultaneously displays the income tax rate for the federal budget and the budget of the constituent entity of the Russian Federation.

If different organizations with multi-company accounting are registered in different subjects of the federation, and they have different income tax rates, then in the accounting settings settings you need to set the flag “Different income tax rates apply”. In this case, the “Specify income tax rates” button will display a form as in the figure.

This is also a form of the periodic register of information “Income tax rates for all organizations.” But now it can only indicate the income tax rate in the Federal Bank of the Russian Federation.

Flag “PBU 18/02 Accounting for income tax calculations is applied.”

When the flag is set, the mechanism for keeping records of permanent and temporary differences in the valuation of assets and liabilities is activated in order to comply with the requirements of PBU 18/02.

1.10. “VAT” tab

Some VAT payers are characterized by fairly simple business transactions, while others are complex. In accordance with them, VAT accounting is divided into three levels of complexity in the configuration.

• Regular VAT accounting.
• Full VAT accounting.

To maintain VAT accounting according to a simplified scheme, you need to set the “Simplified VAT accounting” flag. Simplified VAT accounting is valid only for rates of 18% and 10%. With this option, the flag “The organization carries out sales without VAT or with 0% VAT” becomes inactive. This means that with simplified VAT accounting it will not be possible to reflect transactions without VAT or at a VAT rate of 0%.

With simplified VAT accounting, only two pairs of relevant documents are used: the receipt document and the “Invoice received” document. In order for the result to be reflected in the purchase book in the “Invoice received” document, you must set the “Reflect VAT deduction” flag.

Attention. There is no need to create regulatory documents “Creating Purchase Ledger Entries” and “Creating Sales Ledger Entries”.

In organizations where the operations listed below take place, setting the “Simplified VAT accounting” flag is highly undesirable.

• Deductions for purchased fixed assets are accepted after they are put into operation.
• Certain types of activities have been transferred to the payment of UTII.
• The organization plays the role of a tax agent.
• Construction and installation work is taking place.
• Export-import operations take place.
• It is necessary to take into account positive amount differences.

Otherwise, the user will have to take control of tracking events related to the correct accounting of VAT and actually manually register them on time using the documents “Reflection of VAT for deduction” and “Reflection of VAT accrual”.

The documents “Reflection of VAT for deduction” and “Reflection of VAT accrual” are also used in cases where the receipt and sale of goods (work, services) is recorded by manual operations (accounting certificate).

Regular VAT accounting.

Regular VAT accounting, like simplified accounting, is used only for rates of 18% and 10%. To implement regular VAT accounting in the “Accounting Policies of Organizations” information register, on the “VAT” tab, you must perform the following steps.

• Remove the flag “The organization carries out sales without VAT or with 0% VAT.”

With regular VAT accounting, all restrictions on simplified VAT accounting are removed, with the exception of export-import transactions. Specialized documents work correctly.

• VAT restoration.
• Reinstatement of VAT on real estate.
• VAT accrual for construction and installation work (economic method).
• Confirmation of zero VAT rate.
• VAT distribution of indirect expenses.
• Registration of VAT payment to the budget.
• VAT write-off.

Regular VAT accounting involves the creation and posting of regulatory documents “Creating purchase ledger entries” and “Creating sales ledger entries” at the end of each reporting period.

If the organization does not have tax features, then the difference between regular and simplified VAT accounting is only the need to quarterly create regulatory documents “Creating purchase ledger entries” and “Creating sales ledger entries.”

Attention. Simplified VAT accounting can be a piece of cheese in a mousetrap. It's better not to use it anyway.

Not much work! But, if you suddenly need to reflect something special, for example, accounting for VAT during construction and installation work, then in such situations you can use the appropriate configuration documents.

Attention. Setting the “Simplified VAT accounting” flag does not block special documents for regular VAT accounting. Therefore, if the “Simplified VAT accounting” flag is set, then do not use these documents. Most likely, the result will not be correct.

Full VAT accounting.

Full VAT accounting includes regular VAT accounting plus transactions for the sale of goods (products, works, services) that are not subject to VAT or taxed at a rate of 0%. To enable full VAT accounting, you must complete the following steps.

• Uncheck the “Simplified VAT accounting” flag.
• Set the flag “The organization carries out sales without VAT or with 0% VAT.”

In other words, full VAT accounting involves accounting for transactions at all three VAT rates established by law: at a rate of 0%, 10% and 18% and Without VAT,

It was noted above that with simplified VAT accounting, accounting for sales transactions without VAT or with 0% VAT is impossible. This is explained by the fact that setting the flag “The organization carries out sales without VAT or with 0% VAT” activates the VAT batch accounting mechanism using the accumulation register “VAT on purchased values.” This register stores VAT information for each batch of goods purchased. Entries in it are automatically registered with the relevant documents.

With simplified VAT accounting, you can, of course, manually keep track of batches using the “Adjustment of register entries” document. But why artificially provoke a headache?

Attention. For income tax payers. If a currency agreement has been concluded for the export of goods and prepayment for shipment is provided, then in the accounting settings, on the “Income Tax” tab, be sure to activate the radio button “Receiving or issuing an advance payment.”

The flag “Calculate VAT on shipment without transfer of ownership.”

Sometimes the parties agree that ownership of the shipped goods will pass to the buyer upon the occurrence of an event specified in the contract. For example, receipt of payment to the supplier's bank account. This right is not clearly established in legislation.

In accordance with clause 1 of Article 39 of the Tax Code of the Russian Federation, goods (work, services) are recognized as sales after the transfer of ownership of them to the buyer.

Since, according to paragraph 1 of Art. 146 of the Tax Code, the object of taxation is sales, then until the ownership of the goods has transferred to the buyer, the supplier may not charge VAT for payment to the budget. This is on the one hand.

On the other hand, there is a letter from the Ministry of Finance of the Russian Federation dated September 8, 2010 No. 03-07-11/379. It substantiates another point of view based on paragraphs. 1 clause 1 of article 167 of the Tax Code of the Russian Federation. VAT should be charged in the tax period in which the equipment was shipped, regardless of the moment of transfer of ownership.

Attention. If you don’t have the strength and desire to argue with the tax office, check the “Calculate VAT on shipment without transfer of ownership” flag.

Changing the state of the flag “Calculate VAT on shipment without transfer of ownership” is available for any VAT accounting method.

Procedure for registering invoices for advance payments.

In the 1C Accounting 8 program there is processing “Registration of invoices for advance payments” received from customers. This allows you to avoid manual registration of “Invoice issued” documents for the advance received. Processing allows you to automatically generate “Invoice issued” documents for advances received.

In this section, the user must secure the procedure for registering invoices issued for advance payments received by processing “Registration of invoices for advance payments”.

The “Registration of advance invoices” processing creates invoices for advances received for the period specified in it, taking into account the order specified in the accounting policy.

Always register invoices upon receipt of an advance.

Processing creates a SF for all received advances, with the exception of those advances that were repaid on the day the advance was received. That is, if the shipment took place on the day the advance was received, then the SF is not created for such an advance.

Do not register invoices for advances offset within 5 calendar days.

Processing creates a tax return only for those advances received for which there were no shipments within 5 calendar days after their receipt. This procedure complies with the requirement of clause 3 of Art. 168 of the Tax Code of the Russian Federation and the explanation given in the letter of the Ministry of Finance of the Russian Federation dated March 6, 2009 No. 03-07-15/39. That is, if the shipment was made in the first 5 days, starting from the date of receipt of the advance payment, then SF are not created for such advances.

According to clause 3 of Art. 168 of the Tax Code of the Russian Federation, upon receipt of an advance payment (full or partial) for upcoming deliveries of goods (performance of work, provision of services, transfer of property rights), the corresponding SFs are issued no later than five calendar days, counting from the date of receipt of the specified amounts of payment (partial payment).

At the same time, the letter of the Ministry of Finance of the Russian Federation dated March 6, 2009 No. 03-07-15/39 provides the following explanation. If within 5 calendar days, counting from the date of receipt of the advance payment, goods are shipped against this advance payment (performance of work, provision of services, transfer of property rights), then invoices for the advances received should not be issued to the buyer.

Do not register invoices for advances cleared before the end of the month.

Processing creates an invoice only for those advances received for which there were no shipments during the month in which they were received. This procedure corresponds to the explanation set out in the letter of the Ministry of Finance of the Russian Federation dated March 6, 2009 No. 03-07-15/39.

It concerns contracts providing for continuous long-term supplies of goods (provision of services) to the same buyer. For example, the supply of electricity, oil, gas, provision of communication services, etc.

When receiving an advance payment under such contracts, you can draw up and issue invoices to buyers for the advances received at least once a month and no later than the 5th day of the month following the expired month.

Do not register invoices for advances offset until the end of the tax period.

Processing creates an invoice only for those advances received for which there were no shipments during the quarter in which they were received. This procedure is not explicitly enshrined in legislation. It is designed for those taxpayers who are ready to defend their case in tax inspectorates or in the courts.

In Art. 163 of the Tax Code of the Russian Federation establishes the duration of the tax period as one quarter. From this, some experts come to the conclusion that prepayments that were repaid in the quarter they were received cannot be considered as advances. Therefore, there is no need to issue invoices for them. This opinion has been confirmed by a number of court cases.

Do not register invoices for advances (Clause 13, Article 167 of the Tax Code of the Russian Federation).

Processing does not create a SF for advances received. This procedure complies with the requirement of clause 13 of Article 167 of the Tax Code of the Russian Federation.

This procedure applies only to the list of goods (work, services) approved by the Decree of the Government of the Russian Federation of July 28, 2006 N 468 “On approval of lists of goods (work, services), the duration of the production cycle of production (execution, provision) of which is more than 6 months "

If the supplier organization receives an advance payment for goods (work, services), the production period of which exceeds 6 months (according to the list of the Resolution), then it has the right not to issue SF for an advance payment. For such situations, the tax base can be determined on the date of shipment of goods (work, services). An organization has the right not to issue SF for advances received only in the case of separate accounting of long-term and regular cycle production operations.

The procedure established in the accounting policy for the formation of SF for advances received applies to all customers. If a different procedure needs to be established with a specific buyer, then it can be established in an agreement with him.

Flag “Invoices for settlements in monetary units” form in rubles."

Russian organizations have the right to enter into agreements with each other in conventional units (cu). In such agreements, the “Settlement currency” detail specifies foreign currency or cu. and the “Calculations in conventional units” flag must be set. The same currency is indicated in payment documents. But payment under the contract is made in the equivalent amount in rubles. For brevity, such contracts are called contracts in conventional units.

It is believed that total indicators in printed forms of invoices for contracts in conventional units can be expressed in conventional units or in Russian rubles. When choosing this solution, it is advisable to take into account the position of the Federal Tax Service of the Russian Federation, set out in letter No. 3-1-07/674 dated August 24, 2009.

Attention. According to the Federal Tax Service of the Russian Federation, invoices must be printed in rubles.

The flag “Take into account positive amount differences when calculating VAT.”

The state of this flag is significant only for transactions under contracts in conventional units.

For contracts concluded in conventional units, a typical situation is when the date of payment and the date of sale (receipt) do not coincide. In this case, exchange rate differences arise in accounting, and amount differences arise in tax accounting.

If positive amount differences occurred before September 30, 2011, it was necessary to issue invoices for the amount of these differences. After setting the flag “Take into account positive amount differences when calculating VAT”, the user had the opportunity to automate this process using the “Registration of invoices for amount differences” processing.

On October 1, 2011, clause 4 of Article 153 of the Tax Code of the Russian Federation, introduced by Federal Law No. 245-FZ of July 19, 2011, came into force. Now, in case of amount differences, the VAT tax base is not adjusted. At the same time, positive (negative) amount differences arising from the supplier are taken into account as part of non-operating income (expenses), Art. 250 and 265 of the Tax Code of the Russian Federation, respectively.

For contracts in conventional units that began on October 1, 2011 or later, the “Take into account positive amount differences when calculating VAT” flag should be cleared.

The flag “Calculate VAT on the transfer of real estate without transfer of ownership.”

In the article by S.A. Kharitonov provides a detailed analysis of the order of the Ministry of Finance of Russia dated December 24, 2010 No. 186, which introduced changes to the accounting of real estate starting from January 1, 2011.

According to paragraph 3 of Art. 167 of the Tax Code of the Russian Federation, in cases where the goods are not shipped or transported, but the transfer of ownership of this product occurs, such transfer of ownership is equivalent to its shipment. Since the real estate is not shipped or transported, the buyer’s ownership of it arises at the time of state registration, and not on the date of the acceptance certificate.

It follows that before the fact of state registration there is no object of taxation and there is no need to charge VAT. This conclusion is also consistent with the explanations, for example, of the letter of the Ministry of Finance of Russia dated May 11, 2006 No. 03-04-11/88. Taking this into account, the flag “Calculate VAT on the transfer of real estate without transfer of ownership” should be removed.

However, arbitration practice sometimes indicates a different position of tax inspectorates. For example, the FAS VSO Resolution No. A19-12414/09 dated 02/11/2010 states that VAT must be charged on the day of the actual transfer of real estate to the buyer. If your tax office takes the same position, then you should check the box “Calculate VAT on the transfer of real estate without transfer of ownership.”

1.11. Tab “Without VAT and 0%”

The “Without VAT and 0%” tab is displayed if the “The organization carries out sales without VAT or with 0% VAT” flag is set on the “VAT” tab.

This flag is set in cases where an organization is engaged in the sale of goods for export (clause 1, clause 1,164 of the Tax Code of the Russian Federation) and/or provides services for the international transportation of goods (clause 2.1, clause 1, 164 of the Tax Code of the Russian Federation).

VAT for payment to the budget.

To confirm the right to apply the zero rate in accordance with clause 9 of Art. 165 of the Tax Code of the Russian Federation allots 180 calendar days from the date of placing goods under customs export procedures. If the supporting documents were not submitted to the tax authority within the specified period, then the organization is obliged to charge VAT for payment to the budget. To do this, you need to create a document “Confirmation of zero VAT rate” with the event “0% rate not confirmed”. The method of calculating the amount of VAT payable to the budget is determined by the accounting policy.

• VAT is deducted from revenue.
• VAT is charged on top.

0% ≠ Without VAT!

In Art. 149 of the Tax Code of the Russian Federation contains a closed list of transactions that are exempt from taxation. For them, the program has introduced the designation “Without VAT”. The rate “Without VAT” is an unconditional exemption from taxation. A rate without VAT is not equivalent to a rate of 0%!

The 0% rate is a benefit that a taxpayer can receive only if he documents the fact of export of goods. Or in other words, it will confirm its right to apply the zero VAT rate.

Let's return to the “Excluding VAT” rate. In the case of the acquisition of inventory items that are subject to VAT, but which the organization intends to use in transactions not subject to VAT, that is, at the “Without VAT” rate, the program offers you to select one of the options for reflecting input VAT in accounting.

• Include in the cost or write off as expenses in accordance with Art. 170 NNK of the Russian Federation.
• Always include in price.
• Always write off as expenses.

1.12. “Personal Income Tax” tab

The presence of the “NDFL” tab is a consequence of the inconsistent opinion of the Ministry of Finance of the Russian Federation and the Federal Tax Service of the Russian Federation.

The user is forced to independently choose the method of accounting for personal income tax deductions that is suitable for him.

• Cumulatively during the tax period. This is the position of the Federal Tax Service of the Russian Federation. Letter No. 04-2-02/35 of the Federal Tax Service of the Russian Federation dated February 11, 2005 states that “... a standard tax deduction is provided to an individual in the appropriate amounts for each month of the tax period during which an employment contract is concluded between the tax agent and the employee or contract of a civil law nature.”
• Within the taxpayer's monthly income. This is the position of the Ministry of Finance of the Russian Federation. The letter of the Ministry of Finance of the Russian Federation dated October 7, 2004 No. 03-05-04/41 states that “... standard tax deductions do not accumulate during the tax period and are not subject to cumulative summation in the absence of a tax base for individual months of the tax period.”

Simultaneously with the letter of the Federal Tax Service of the Russian Federation dated February 11, 2005 No. 04-2-02/35, the letter of the Federal Tax Service of the Russian Federation dated November 23, 2004 No. 04-2-06/679, which contradicts it, is also in effect. In it, the Federal Tax Service of the Russian Federation recommends adhering to the recommendations of the letter of the Ministry of Finance of the Russian Federation dated October 7, 2004 No. 03-05-04/41.

If necessary, the method of accounting for personal income tax can be changed in the current tax period. In this case, when calculating personal income tax for the next month of the current tax period, the amounts of deductions provided, as well as the personal income tax amounts for previous months, will be recalculated.

1.13. Tab “Insurance premiums”

Paragraph 1 of Article 57 of the Federal Law of July 24, 2009 No. 212-FZ establishes uniform insurance premium rates. However, for some insurance premium payers, the same law establishes reduced rates. The tariff used in the organization must be indicated on the “Insurance premiums” tab.

In the 1C Accounting 8 program, insurance premium rates for different categories of payers are stored in the periodic information register of the same name “Insurance Premium Rates”.

To be continued.

Today, accounting in almost every enterprise is automated. The 1C: Enterprise Accounting program is a comprehensive solution for recording business transactions and is suitable for enterprises with any taxation system.
There are often cases when an organization, together with the main taxation system, uses a taxation system in the form of a single tax on imputed income. In such cases, accountants have questions about how to divide income and expenses for each tax system in the 1C: Enterprise Accounting program.
This article discusses the features of accounting for a company that uses a simplified tax system and UTII, using the example of the software product “1C: Enterprise Accounting, edition 2.0.”
The division of income and expenses for each type of activity is necessary for the correct calculation of the amount of tax under the simplified taxation system. The amount of the single tax on imputed income does not depend on the amount of income and expenses.

Setting up accounting policies

In order for business transactions to be reflected in the 1C: Enterprise Accounting program correctly and accurately, you must first set up an accounting policy. To do this, use the “Enterprise” menu item and select “Accounting Policy” from the drop-down list.
In the window that opens, the user sees a list of all saved accounting policies. To check the basic accounting policy settings, you should open the record for the current reporting period.
The “General Information” tab contains information about the applied taxation systems and the types of activities used.

The “UTII” tab contains information about the method and basis for the distribution of expenses with the main and special taxation procedures, and also establishes accounts for income and expenses for activities falling under UTII.
The default cost allocation method is “per quarter”. This means that in the last month of each quarter, a regulatory operation recognizes expenses that are subject to distribution in order to include them in the book of income and expenses. It is also possible to set up “cumulative total from the beginning of the year”.
When you click on the link “Set up income and expense accounts,” a list of accounts opens that will record income and expenses for UTII activities. By default, the program suggests reflecting income and expenses for UTII activities in accounts 90.07.2, 90.08.2, 90.01.2 and 90.02.2. This list can be supplemented with other accounts by using the “Add” button.

The “Accounting for Expenses” tab contains information about the procedure for recognizing expenses for activities that fall under the simplified taxation system.

According to the above setting, expenses for the purchase of goods will be recognized to create a book of income and expenses under the following conditions:

1. Receipt of goods, i.e. the fact of receipt of goods is reflected in the corresponding document “Receipt of goods and services”;
2. Payment for goods to the supplier, i.e. the fact of payment for goods is reflected in the corresponding documents “Write-off from the current account” or “Cash receipt order”;
3. Sales of goods, i.e. the fact of shipment of goods to the buyer is reflected in the corresponding document “Sales of goods and services”.

Splitting expenses by type of activity

To correctly divide expenses by type of activity, use the “Cost Items” directory. You can find this directory in the “Production” tab or through the “Operations” menu by selecting “Directories”.
This directory contains a standard set of cost items proposed by the program by default, but the directory data can be changed by the user.
The card for each cost item provides three expense options:

1. For activities with the main taxation system.
   Expenses with such a cost item will automatically be considered expenses for activities falling under the simplified tax system.
2. For certain types of activities with a special taxation procedure.
   Expenses with such a cost item will automatically be considered expenses for activities falling under UTII.
3. For different types of activities.
   Expenses with such a cost item cannot be attributed to a specific type of activity. The amount of such expenses at the end of the month is distributed among the types of activities through a routine operation.

For the purposes of this article the following expenses will be used:

When maintaining accounting in the 1C: Enterprise Accounting program, you should remember that these cost items determine whether an expense belongs to a specific type of activity when accepting services from third-party organizations for accounting. When buying and selling goods, various accounts are used to identify types of expenses and income.

Income and expenses related to the simplified tax system from the sale of goods

Since the costs of purchasing a batch of mobile phones are related to the expenses of the activities of the simplified tax system, in the column “Expenses of the national tax system” of the tabular section “Goods” you should select the value “Accepted”.
After posting the document, the debt to the supplier is reflected, and the balance on account 41.01 is increased. In addition, the corresponding movements are formed in the “STS Expenses” register.
Payment for received goods in this example is made using the document “Write-off from current account”.
Carrying out this document reflects the debiting of money from the current account and closes the debt to the supplier. In addition, the “STS Expenses” register is supplemented with the necessary entries.
The document “Write-off from the current account” can be entered on the basis of “Receipt of goods and services”, filled out manually or downloaded from the corresponding “Client-Bank” program.
The last step to recognize expenses under the simplified tax system is to reflect the fact of shipment of goods to the buyer. This business transaction is formed using the document “Sales of goods and services”.

In order to identify expenses and income for activities falling under the simplified taxation system, you should use income account 90.01.1 and expense account 90.02.1.
After the “Sale of Goods and Services” is carried out, the balance of goods in the warehouse is reduced, the buyer’s debt is formed, and movements are also formed on the accounts in which revenue and cost are taken into account. In addition, an entry is created in the book of income and expenses, reflecting the recognition of expenses for the sales amount.
Revenue is recognized for this transaction upon receipt of payment from the buyer. This fact is reflected in the program “Cash receipt order” or “Receipt to current account”. For this example, the document “Receipt to current account” is used. After this document is completed, the balance on the current account increases and the buyer’s debt decreases. In addition, an entry is created in the income and expense ledger to reflect the recognition of income for the amount received from the customer.

Income and expenses related to UTII from the sale of goods

The receipt of goods intended for subsequent sale is documented in the document “Receipt of goods and services”.

Since the costs of purchasing a batch of electronic books relate to UTII, in the “Expenses (NU)” column of the tabular part of the document you should select “Not accepted.”
Identification of expenses for the purchase of goods for UTII activities is determined through the use of the appropriate accounts, which will reflect revenue and cost (90.01.2 and 90.02.2). These accounts are defined in the document “Sales of goods and services”.

Payment of goods to the supplier and receipt of payment from the buyer is reflected in the documents “Write-off from the current account” or “Cash outgoing order” or “Receipt to the current account” or “Cash incoming order”.

Reflection of expenses associated with the provision of services by third parties

Expenses associated with the provision of services by third parties are reflected using the “Receipt of goods and services” document. As stated earlier, there are three types of expenses: expenses related to the main activity, i.e. simplified tax system; expenses related to individual activities, i.e. UTII, and expenses subject to distribution.
For the purposes of this article, three cost items have been established, each of which corresponds to a specific type of activity:

1. Software maintenance.
   These expenses relate to the simplified tax system.
2. Public utilities.
   These expenses relate to UTII.
3. Rent.
   These expenses cannot be attributed to a specific type of activity, and the amount of these expenses should be distributed between the types of activities at the end of each month.

The correct settings for the “Cost Items” directory for each type of expense were discussed earlier.
Let us consider in detail the procedure for reflecting each type of expense in the program.

Balance sheet before determining income
for each type of activity

After all current business transactions are reflected in the program, you can make a standard report “Turnover balance sheet”.

Based on this report, we can see the amount of expenses generated by the cost of services of third-party organizations (account 44.01), revenue and cost of goods for each type of activity (accounts 90.01 and 90.02), as well as movements on other accounts.

Determination of profit for each type of activity

Profit for each type of activity is determined using the “Month Closing” document. The routine operations of this document close cost accounts and also determine profit.
The routine operation “Closing account 44 “Costs of circulation” writes off the amount of expenses reflected in account 44 to accounts 90.07.1 and 90.07.2, depending on whether the expense belongs to the simplified tax system or UTII. This operation also distributes the amount of expenses related to different types of activities. After the operation, you can generate a calculation certificate, which will indicate the amounts attributed to expenses for each type of activity and the procedure for their calculation.

Organization: LLC "Alisa"

Help-calculation	Number	date	Period
		31.01.2013	January 2013

Write-off of indirect expenses (accounting)

Write-off of indirect costs for production and sales related to activities not subject to UTII
Write-off of indirect costs for production and sales related to different types of activities, distributed in proportion to income

Current month's expenses			Written off
Account	Cost item	Sum	By type of activity with the main tax system (gr.3) * 0.615385(**)	By type of activity with a special taxation procedure (gr.3) * 0.384615(**)
1	2	3	4	5
44.01	Rent	5 000,00	3 076,92	1 923,08
Total:		5 000,00	3 076,92	1 923,08

Write-off of indirect costs for production and sales related to activities subject to UTII
** - Calculation of the share of income for each type of activity in the total income for the current month

For the current month		Share of income in total income
For activities subject to income tax	For activities not subject to income tax	For activities subject to income tax (gr.1 / (gr. 1 + gr.2)	For activities not subject to income tax gr.2 / (gr. 1 + gr.2)
1	2	3	4
80 000,00	50 000,00	0,61538	0,38462

The routine operation “Closing accounts 90, 91” determines the financial results of the enterprise for a given month for each type of activity.
After all the regulatory operations of the “Month Closing” document have been successfully completed, you can generate a balance sheet.
Below is a fragment of the balance sheet for accounts 90 and 99.

Based on the balance sheet, the following conclusions can be drawn:

1. Expenses for activities with the main taxation system (USN) amounted to 45,076.92 rubles. (debit balance of account 90.02.1 + debit balance of account 90.07.1);
2. Expenses for UTII activities amounted to 33,923.08 rubles. (debit balance of account 90.02.2 + debit balance of account 90.07.2);
3. Profit from activities with the main taxation system (USN) amounted to 34,923.08 rubles. (credit balance of account 99.01.1 = credit balance of account 90.01.1 – debit balance of account 90.02.1 – debit balance of account 90.07.1);
4. Profit on UTII amounted to 16,076.92 rubles. (credit balance of account 99.01.2 = credit balance of account 90.01.2 – debit balance of account 90.02.2 – debit balance of account 90.07.2).

Book of income and expenses

All recognized income and expenses are included in the income and expense ledger. Part of the expenses subject to distribution, which relate to the simplified tax system, is calculated at the end of each quarter by the regulatory operation “Distribution of expenses by type of activity according to the simplified tax system.”

The book of income and expenses has the following form.

In this report you can see the documents supporting the acceptance of income and expenses, as well as the total amounts of income and expenses received.

Analysis of the state of tax accounting according to the simplified tax system

An analysis of the state of tax accounting according to the simplified tax system is a report that indicates the amounts of income and expenses related to the simplified tax system, with their detailed breakdown.

When you double-click on the amount, a detailed breakdown of income and expenses is displayed.

Quite often, those who are just beginning to deal with the peculiarities of accounting have difficulties understanding the organization of accounting for 90 accounts and their closure. In this article I will try to explain the structure of 90 accounts and the features of their closure using the example of 1C Accounting 8. Let's start with theory, and then we will look at a practical example.

The following are involved in the formation of the financial result:

90 account "Sales", 91 account "Other income and expenses", 99 "Profits and losses".

Organizations receive the bulk of their profits from the sale of products, goods, works and services (realization financial result). Profit from the sale of products (works, services) is defined as the difference between the proceeds from the sale of products (works, services) in current prices without VAT and excise taxes, export duties and other deductions provided for by the legislation of the Russian Federation, and the costs of its production and sale. The financial result from the sale of products (works, services) is determined by account 90 “Sales”. This account is intended to summarize information about income and expenses associated with the organization’s normal activities, as well as to determine the financial result for them. This account reflects, in particular, revenue and cost:

For finished products, semi-finished products of own production and goods;

Works and services of an industrial and non-industrial nature;

Purchased products (purchased for completion);

Construction, installation, design and survey, geological exploration, research and similar works;

Communication services and transportation of goods and passengers;

Transport, forwarding and loading and unloading operations;

Providing for a fee for temporary use (temporary possession and use) of one’s assets under a lease agreement, provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property, participation in the authorized capital of other organizations (when this is the subject of the organization’s activities ) and so on.

In 1C Accounting 8 edition 3.0, the following sub-accounts are opened for account 90:

90.01 "Revenue"

90.01.1 "Revenue from activities with the main tax system"

90.01.2 "Revenue from certain types of activities with a special procedure

taxation"

90.02 "Cost of sales"

90.02.1 "Cost of sales for activities with the main tax system"

90.02.2 "Cost of sales for certain types of activities with a special procedure

taxation"

90.03 "Value added tax"

90.04 "Excise duties"

90.05 "Export duties"

90.07 "Sales expenses"

90.07.1 "Sale expenses for activities with the main tax system"

90.07.2 "Sale expenses for certain types of activities with a special procedure

taxation"

90.08 "Administrative expenses"

90.08.1 "Administrative expenses for activities with the main system

taxation"

90.08.2 "Administrative expenses for certain types of activities with a special procedure

taxation"

90.09 "Profit / loss from sales"

The amount of revenue from the sale of products, goods, performance of work, provision of services, etc. is reflected in the credit of subaccount 90.01 “Revenue” and the debit of account 62 “Settlements with buyers and customers”. At the same time, the cost of sold products, goods, works, services, etc. is written off from the credit of accounts: 43 “Finished products”, 41 “Goods”, 44 “Sales expenses”, 20 “Main production”, etc. to the debit of subaccount 90.02 “Cost sales". The amounts of VAT and excise taxes accrued on products sold (goods, works, services) are reflected in the debit of subaccounts 90.03 “Value Added Tax” and 90.04 “Excise Taxes” and the credit of account 68 “Calculations for taxes and fees”. Subaccount 90.09 “Profit (loss) from sales” is intended to identify the financial result from sales for the reporting month. Entries for subaccounts 90.01, 90.02, 90.03, 90.04, 90.05, 90.07, 90.08 are made cumulatively during the reporting year. By monthly comparison of the total debit turnover on subaccounts 90.02, 90.03, 90.04, 90.05, 90.07, 90.08 and credit turnover on subaccount 90.01, the financial result from sales for the reporting month is determined. The identified profit or loss is written off monthly with final entries from subaccount 90.09 to account 99 “Profits and losses”. Thus, synthetic account 90 “Sales” is closed monthly and has no balance at the reporting date. At the end of the reporting year, all sub-accounts opened to account 90 “Sales” (except for sub-account 90.09) are closed with internal entries to sub-account 90-9 “Profit (loss) from sales”.

To summarize information about operating and non-operating income and expenses, account 91 “Other income and expenses” is used.

In 1C Accounting 8 edition 3.0, the following sub-accounts are opened for account 91:

91.01 "Other income"

91.02 "Other expenses"

91.09 "Balance of other income and expenses"

Subaccount 91.01 “Other income” takes into account receipts of assets recognized as other income (except for extraordinary ones). Subaccount 91.02 “Other expenses” takes into account operating and non-operating expenses recognized as other expenses (except for extraordinary ones). Subaccount 91.09 “Balance of other income and expenses” is used to identify the balance of other income and expenses for the reporting month. Entries for subaccounts 91.01 and 91.02 are made cumulatively during the reporting year. The balance of other income and expenses is determined monthly by comparing the debit turnover in subaccount 91.01 and the credit turnover in subaccount 91.02. This balance is written off monthly (with final turnover) from subaccount 91.09 to account 99 “Profits and losses”. Thus, as of the reporting date, account 91 “Other income and expenses” does not have a balance. At the end of the reporting year, subaccounts 91.01 and 91.02 are closed with internal entries to subaccount 91.09.

The composition of operating income and expenses is determined by PBU 9/99 and PBU 10/99. The main part of operating income and expenses consists of income and expenses from the disposal of property (except for the sale of finished products (work, services and goods)) and from participation in other organizations (receipts and expenses associated with the provision for temporary use of the organization’s assets, rights, arising from patents for inventions, industrial designs and other types of intellectual property, income and expenses associated with participation in the authorized capital of other organizations, profit or loss from participation in joint activities).

When depreciable property is disposed of due to sale, write-off due to the end of its useful life and for other reasons, gratuitous transfer, the amount of depreciation of fixed assets and intangible assets is written off to the debit of accounts 02 “Depreciation of fixed assets”, 05 “Depreciation of intangible assets” from the loan accounts 01 "Fixed assets" and 04 "Intangible assets". The residual value of fixed assets and intangible assets is written off from the credit of accounts 01 and 04 to the debit of account 91 “Other income and expenses”. All expenses associated with the disposal of depreciable property (including VAT on sold property) are also written off to the debit of account 91. When materials and other non-depreciable property are disposed of due to sale, write-off due to damage, or gratuitous transfer, their value is written off to the debit of account 91. The amount of debt of buyers for the sold property is reflected in the debit of account 62 “Settlements with buyers and customers” and the credit of account 91. When When carrying out operations on contributions to the authorized capitals of other organizations and on contributions of participants of a simple partnership to the common property of partners in non-monetary means, a difference usually arises between the value of the transferred property and the agreed upon assessment of the contribution. This difference is reflected depending on its value in the credit or debit of account 91 (the excess of the agreed value over the accounting value is reflected in the debit of account 58 “Financial investments” and the credit of account 91; the opposite ratio is in the debit of account 91 and the credit of account 58). Interest received for the provision of an organization's funds for use is recorded in accounting records in the same manner as income from participation in other organizations. Interest paid for the provision of an organization's funds for use is usually written off as a debit to account 91 “Other income and expenses” from the credit of cash accounting accounts.

In accordance with PBU 9/99 and 10/99, non-operating income and expenses are: fines, penalties, penalties for violations of contract terms received and paid;

Assets received and transferred free of charge, including under a gift agreement;

Receipts for compensation and reimbursement of losses caused to the organization;

Profits of previous years identified in the reporting year and losses of previous years recognized in the reporting year;

Amounts of accounts payable, depositors and receivables for which the statute of limitations has expired;

Exchange differences;

The amount of revaluation and depreciation of assets;

Transfer of funds related to charitable activities, expenses for sporting events, recreation, entertainment, cultural and educational events and other similar events;

Other non-operating income and expenses.

To summarize information on the formation of the final financial result of the organization’s activities in the reporting year, account 99 “Profits and losses” is used. The credit of this account reflects income and profits, and the debit shows expenses and losses. Business transactions are reflected on account 99 according to the so-called cumulative principle, that is, on an accrual basis from the beginning of the year. By comparing credit and debit turnover on account 99, the final financial result for the reporting period is determined. The excess of credit turnover over debit is reflected as the credit balance of account 99 and characterizes the amount of profit of the organization, and the excess of debit turnover over credit is recorded as the debit balance of account 99 and characterizes the amount of the organization's loss. The final financial result of the organization is influenced by:

a) financial result from the sale of products (works, services);

b) financial result from the sale of fixed assets, intangible assets, materials and other property (part of operating income and expenses);

c) operating income and expenses (less results from the sale of property);

d) non-operating profits and losses;

e) extraordinary income and expenses.

The difference between these components of profit or loss is that the financial result from the sale of products (works, services) is initially determined by account 90 “Sales”. From account 90, profit or loss from ordinary activities is written off to account 99 “Profits and losses”. The financial result from the sale of property, operating and non-operating income and expenses are initially reflected on account 91 “Other income and expenses”, from which they are then written off monthly to account 99. Extraordinary income and expenses are immediately attributed to account 99 without prior entry to interim accounts in correspondence with accounts for accounting for material assets, settlements with personnel for wages, cash, etc. In addition, the debit of account 99 reflects accrued payments on profit and the amount of tax penalties due in correspondence with account 68 “Calculations for taxes and fees”. Payments for recalculation of income tax are also reflected in accounts 68 and 99. At the end of the reporting year, account 99 “Profits and losses” is closed. With the final entry of December, the amount of net profit is written off from the debit of account 99 to the credit of account 84 “Retained earnings (uncovered loss).” The amount of the loss is written off from the credit of account 99 to the debit of account 84.

Let's look at a specific example:

In January 2017, Organization LLC produced and sold products. SALT for January before performing the operation “Closing accounts 90.91” will look like:

According to CT account 90.01.1, we had revenue of 100,000, and according to CT account 90.02.1, the cost of products sold was 10,000, and according to CT account 90.03, the amount of VAT was 15254.24. In account 90 we have a credit balance of 74,745.24.

After carrying out the routine operation “Closing accounts 90.91”, the SALT will take the form:

Account 90 was closed by posting Dt 90.09 Kt 99.01.1 - 74745.76.

As a result, on account 99 we formed a financial result for the month - a profit equal to 74745.76. After performing the regulatory operation “Calculation of income tax”, the SALT will take the form:

According to Dt account 99.01.1, we have accrued profit tax of 14949, and profit after tax (balance on account 99) will be 59796.76.

In February 2017, Organization LLC also produced and sold products, and also sold some of the materials. Before performing the routine operation “Closing accounts 90.91”, the SALT will have the following form:

As we can see, we have transferred the balance from January on account 99 and subaccounts of account 90. In February, we added a debit turnover on account 91.02 - 5000 - this is the cost of materials sold and a credit turnover on account 91.01 - 15000 - this is the proceeds from the sale of materials.

After performing the regulatory operations “Closing accounts 90.91” and “Calculating income tax”, the SALT for February will take the form:

Account 90 was closed by posting Dt 90.09 Kt 99.01.1 - 72457.62. Similarly, 91 accounts are closed Dt 91.09 Kt 99.01.1 - 10000. Income tax was accrued by posting

Dt 99.01.1 Kt 68.04.1 - 16492.

As a result, the profit for the first two months of the year will be 125,762.38 (Account balance 99.01.1.

Thus, every month (after performing routine operations) synthetic accounts 90 and 91 do not have a balance. On account 99, profit or loss (account balance) is accumulated on an accrual basis. Also, the cumulative total forms the balance for subaccounts 90 and 91.

At the end of the year, before performing the regulatory operation “Balance Reformation”, the SALT for the year will look like:

After performing the operation "Balance Reformation" we get:

As we can see, account 99 is closed, the account balance goes to account 84 “Retained earnings (uncovered loss)”. In addition, all subaccounts 90 accounts are closed with transactions between 90.09 and 90.01.1, 90.02.1, 90.03. Subaccounts of account 91 are closed in the same way - with transactions between 91.09 and 91.01, 91.02.

Thus, all subaccounts 90,91,99 accounts have a zero balance. The balance in account 84 carries over to the next year.

Sales revenue for construction organizations is the volume of construction and installation work completed and accepted by the customer (form KS-2). As noted above, registration of delivery and acceptance of completed construction and installation work to the customer for their accounting and payments for work performed is carried out in the presence of the following forms (KS-2, KS-3, KS-6a). The basis for reflecting proceeds from the sale of construction and installation works in accounting are primary accounting documents drawn up in compliance with established rules. Instruction No. 123 establishes the procedure for determining the volume and cost of construction and installation work performed. Section 7 of Instruction No. 123 indicates that a certificate of the cost of work performed and expenses drawn up by the contractor and signed by the customer and the contractor is the basis for reflecting the completed volume of construction and installation work in the reporting of the contractor and the customer. This certificate is drawn up for each construction project separately: for work performed by the contractor’s own resources, and for work performed by subcontractors.

Data on the organization’s income and expenses related to its normal activities, according to the Chart of Accounts for the financial and economic activities of organizations, is reflected in account 90 “Sales”.

The amount of revenue received from construction and installation work is reflected in the accounting records as follows:

Account correspondence
Debit	Credit
		The amount of revenue is reflected based on accounting documents (KS-3, KS-2)

The amounts of advance payments received, in accordance with the terms of the construction contract, are taken into account by contractors (subcontractors) in a separate subaccount to account 62 “Settlements with buyers and customers”.

If an organization determines revenue for the purposes of calculating VAT “on payment,” then we recommend opening subaccount 76-5 “VAT settlements for work performed but not paid” for account 76 “Settlements with various debtors and creditors.”

In January, Remstroy LLC (customer) entered into an agreement with Rem-service LLC (general contractor) for the construction of a warehouse. The cost of work under the contract is 240,000 rubles, including VAT – 36,610 rubles.

To perform part of the work, Rem-service LLC (general contractor) attracted another organization - Remfasad LLC (subcontractor). The cost of subcontracting work is 60,000 rubles, including VAT – 9,153 rubles.

Under the agreement, Rem-Service LLC (general contractor) provides Remfasad LLC (subcontractor) with the services of a general contractor (providing estimate documentation, coordination of work, and so on). For this, Rem-service LLC (general contractor) withholds 2% of the cost of construction and installation work performed by the subcontractor (including VAT).

The expenses of Rem-Service LLC (general contractor) for construction amounted to 90,000 rubles (depreciation of fixed assets, cost of materials used, wage deductions), including in January - 50,000 rubles, in February - 40,000 rubles.

The work, including subcontract work, was completed in February, and settlements with the customer and subcontractor were also made in February.

The general contractor determines revenue for VAT purposes “on shipment”.

The following entries will be made in the accounting records of the general contractor (Rem-Service LLC):

Account correspondence		Amount, rubles
Debit	Credit
January
	02, 10, 70, 69, 25, 26
February
	02, 10, 70, 69, 25, 26		The costs of performing construction and installation work on our own are reflected.
			Reflects the cost of work performed by the subcontractor
			VAT on subcontract work is taken into account
			Revenue from the construction of a warehouse is reflected
			VAT accrued for payment to the budget
			Payment received from customer
			Revenue from the sale of general contractor services is reflected (RUB 60,000 X 2%)
			VAT charged
			Construction costs written off (50,000 rubles + 40,000 rubles + 50,847 rubles)
			Mutual claims with the subcontractor have been offset
			Paid for subcontract work minus the cost of general contracting services
			The amount of VAT on subcontract work has been accepted for deduction

End of the example.

Income from sales is determined in the manner established by Article 249 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation).

For the purposes of Chapter 25 of the Tax Code of the Russian Federation, sales income includes proceeds from the sale of goods (works, services) both of one’s own production and those previously acquired, and proceeds from the sale of property rights.

Sales proceeds are determined based on all receipts associated with payments for goods (work, services) sold or property rights expressed in cash and (or) in kind. Depending on the method chosen by the taxpayer for recognizing income and expenses, receipts related to payments for goods sold (work, services) or property rights are recognized for the purposes of Chapter 25 of the Tax Code of the Russian Federation in accordance with Article 271 or Article 273 of the Tax Code of the Russian Federation.

For construction organizations, revenue is all receipts determined on the basis of primary and tax accounting data.

Clause 16 of PBU 2/94, approved by Order of the Ministry of Finance of Russia dated December 20, 1994 No. 167 “On approval of the Accounting Regulations “Accounting for Agreements (Contracts) for Capital Construction” PBU 2/94" (hereinafter referred to as PBU 2/94), provides for the use contractor organizations have two methods for determining financial results, depending on the accepted forms of determining income:

For individual completed works (stages);

For the construction project as a whole.

The amount of revenue recognized for the contracting organization for tax purposes as income from sales is determined on the basis of data on the cost of work contained in the primary accounting documents (form KS-2, form KS-3), the entire volume of construction and installation work, other work performed on the object.

If the contractor involved subcontractors to perform the work, then the volume of work performed by them is included in forms KS-2 and KS-3, signed by the contractor and the customer, and is not excluded from the revenue to be reflected in the income taken into account for tax purposes by the contractor . Work performed by a subcontractor for a contractor is an expense and is recognized and taken into account for income tax purposes in accordance with Chapter 25 of the Tax Code of the Russian Federation.

Income received by a taxpayer in foreign currency must be recalculated into rubles.

Revenue from the implementation of construction and installation work is understood as the volume of work performed, formalized as delivery to the customer (and for a subcontractor - to the general contractor) in the prescribed manner and reflected in accounting in accordance with the method adopted in the accounting policy of the organization.

The cost of construction and installation work is calculated in monetary terms at the estimated (negotiable) cost. The estimated cost of construction of the facility is determined on the basis of technical documentation and estimates (Article 743 of the Civil Code of the Russian Federation). After agreement with the customer and inclusion in the construction contract (subcontract), the estimated cost acquires the nature of the contractual cost (price) of the construction of the facility, which serves as the basis for settlements between the customer and the contractor (subcontractor).

A list of construction projects under construction is established in accordance with construction contracts, their location, the presence of responsible employees of the organization assigned to them (foremen, site managers) and their registration as materially responsible persons.

Contract agreements establish the procedure for the delivery and acceptance of completed construction and installation works for each facility and the procedure for payment for work performed. In particular, delivery and acceptance of completed construction and installation works and their payment can be made monthly as individual works are completed or upon completion of construction of the facility as a whole.

The procedure for calculating VAT and income tax will depend on the above conditions, fixed as elements of the organization’s accounting policy for determining sales revenue and generating financial results.

Proceeds from the sale of construction and installation works for all certificates of form KS-3 drawn up in the prescribed manner must be reflected in full.

In accordance with the current Chart of Accounts for accounting the financial and economic activities of enterprises, construction and installation organizations reflect the cost of completed construction projects or individual works performed under contract and subcontract agreements on the credit of account 90 “Sales”.

Based on the specifics of construction activities, account 90 “Sales” reflects the estimated (contractual) cost of work performed under a general contract, that is, performed by the general contractor’s own forces and by the forces of involved subcontractors.

Form KS-3 certificates indicate the total cost of construction and installation work performed, the amounts withheld for material assets released to the contractor and services provided, as well as the amount to be paid. These amounts may arise for general contracting organizations in settlements with customers in cases where the customers, under the terms of the contract, provide the contractor with construction materials and provide him with various services related to the construction of the facility.

A similar situation may arise in settlements between the general contractor and the subcontractor, when the general contractor incurs certain expenses for servicing the subcontractor, in particular, for acceptance from him and delivery to the customer of completed construction and installation works, implementation of safety measures, improvement of the construction site, and other expenses included in subcontract agreements .