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Instructions for writing off material assets. Reasons for writing off inventory items in accounting The procedure for writing off inventory items at an enterprise

Article posted date: 10/08/2015

Question: Which tangible assets (materials) are written off on the basis of a statement, and which - on the basis of an act? In our organization, detergents and toys are issued from the warehouse according to invoice requirements. Then we draw up an act for their write-off. The issuance of stationery for use is documented in a statement. Are we doing the right thing?

The fundamental difference between writing off materials according to an act and writing them off according to a statement is the following. According to the statement, materials are written off from the MOL at the time of their issuance for use. That is, in fact, these materials are available and have not yet been consumed, and we reflect their movement from the accounts accounting. It is not established by law in which cases material assets are written off according to an act, and in which - on the basis of a statement. If you carefully read the Methodological Instructions, you will see that the act is used when materials are disposed of from the accounting accounts, and the statement is used simply when materials are disposed of. To avoid confusion, we suggest registering in accounting policy institutions, when materials are written off on the basis of an act, and when - on the basis of a statement at the time of issuing them for use. In this case, the degradation of materials written off immediately at the time of issue for use (according to the statement) or after their actual consumption (according to the act) may be as follows. Those material assets, the expenditure of which is carried out according to the norm or the expenditure of which requires control, are written off on the basis of an act. The issuance of such materials for use is carried out according to invoice requirements, and then an act is drawn up for their actual consumption. Examples of such materials include oils, brake fluids, detergents, spare parts, screws, nails, locks, etc. If you look at the form of the act, it follows from it: a commission appointed by order of the manager checks those issued from the warehouse to the departments inventories and establishes their actual expenditure, which, in fact, is reflected in the act.
Materials that are insignificant in price, the costs of which are not standardized and that do not require control during their use, are written off from accounting at the time of their commissioning on the basis of a statement.
For example, the accounting policy of an institution may state the following: “Office supplies, toilet paper, garbage bags are written off from the accounting accounts on the basis of a statement compiled at the time they are issued from the warehouse for use. Other materials (light bulbs, detergents, fuels and lubricants (except for gasoline and diesel), spare parts for cars, etc.) are written off based on the decision of the write-off commission material assets and on the basis of the act drawn up by her.”
In our opinion, you are doing the right thing in that you issue toys and detergents from the warehouse according to the invoice requirements, and then draw up an act for their write-off.

Question: The transfer from the warehouse to the office supply departments is documented in a statement. Can an operation to write off office supplies be carried out on the basis of this statement or is it necessary to additionally draw up an act?

As we said above, according to the Methodological Instructions, the statement is approved by the head of the institution and serves as the basis for reflecting the disposal of inventories in the accounting records of the institution. Clause 36 of Instruction No. 174n also states that operations for the disposal of materials from one MOL to another may well be reflected in the statement. When writing off these materials from the accounting accounts, an act is drawn up if accounting policy institution has not established otherwise.

According to Resolution No. 71a, the invoice is used to record the supply of material assets to the farms of one’s organization located outside its territory, or to third parties based on contracts and other documents. The invoice is issued by the employee structural unit in duplicate on the basis of agreements (contracts), orders and other relevant documents, and the recipient presents a power of attorney to receive valuables, completed in the prescribed manner.
The first copy is transferred to the warehouse as the basis for the release of materials, the second - to the recipient of the materials.
Taking into account the provisions of clause 36 of Instruction No. 174n, materials are not written off on the basis of the invoice. This primary document is used when reflecting transactions for accounting for the supply of material assets to the farms of one’s organization located outside its territory, or to third-party organizations on the basis of contracts and other documents. To reflect the operation of transferring materials (pencils and pencils), a statement is used, and on the basis of it, as we said above, materials are written off when they are transferred from MOL. The write-off of materials from accounts is usually documented in an act.

Question: Many experts in the field of finance and accounting, giving explanations on the accounting and write-off of rags, recommend writing them off on the basis of an act. Why is a statement not enough to complete this operation?

Instructions No. 157n and 174n do not contain a direct indication that the transfer of rags for use is reflected on the basis of a statement, and then an act is drawn up. From a literal reading of the Methodological Instructions, it follows: if your accounting policy states that the write-off of rags from accounting is carried out on the basis of a statement at the time of its issue for use, you use the statement. If such a possibility is not specified in the accounting policy, you must draw up a statement or demand invoice reflecting the issuance of rags for use. The fact of use must be reflected in the act; on the basis of it, the operation of writing off the rags from accounting is carried out.

Write-off of materials step-by-step instructions for accounting

Any organization acquires materials for the company’s activities not for their own sake. And the purchased valuables will not lie dead weight in the warehouse for the director to admire. They are intended for use in production, sales or administrative purposes. Therefore, purchased materials are subsequently consumed in production.

However, in the warehouse the storekeeper or warehouse manager is responsible for them, and the materials are taken into account on account 10. When the materials leave the warehouse, the situation will change: the account and the responsible person will change. In this article we will analyze the write-off of materials step-by-step instruction this procedure for you.

1. Accounting entries for writing off materials

2. Registration of write-off of materials

3. Write-off of materials - step-by-step instructions if not everything is consumed

4. Standards for writing off materials for production

5. Example of a write-off act

6. Methods for writing off materials for production

7. Option No. 1 – average cost

8. Option No. 2 – FIFO method

9. Option No. 3 – at the cost of each unit

So, let's go in order. If you don't have time to read a long article, watch the short video below, from which you will learn all the most important things about the topic of the article.

(if the video is not clear, there is a gear at the bottom of the video, click it and select 720p Quality)

We will look at write-offs of materials in more detail than in the video later in the article.

1. Accounting entries for writing off materials

So, let's start by determining where the purchased materials can be sent. It should be noted that materials are truly ubiquitous and there are ways to, as they say, “plug a hole” in any problem area of ​​the organization:

  • - serve as the basis for the production of products
  • - be an auxiliary consumable material in the production process
  • - perform packaging function finished products
  • - used for the needs of the administration in the management process
  • - assist in the liquidation of decommissioned fixed assets
  • - used for the construction of new fixed assets, etc.

And what materials are released from the warehouse for depends on accounting entries on write-off of materials:

Debit 20"Primary production" - Credit 10– raw materials were released for production

Debit 23"Auxiliary production" - Credit 10– materials were sent to the repair shop

Debit 25"General production expenses" - Credit 10– rags and gloves were provided to the cleaning lady servicing the workshop

Debit 26 « General running costs» – Credit 10– paper for office equipment was issued to the accountant

Debit 44"Sales expenses" – Credit 10– containers for packaging finished products were issued

Debit 91-2"Other expenses" - Credit 10– materials were released for the liquidation of fixed assets

It is also possible for a situation where it is discovered that the materials listed in the accounts are actually missing. Those. there is a shortage. For such a case, there is also an accounting entry:

Debit 94“Shortages and losses from damage to valuables” – Credit 10– missing materials written off

2. Registration of write-off of materials

Any business transaction is accompanied by the preparation of a primary accounting document, and write-off of materials is no exception. The step-by-step instructions in the next paragraph contain the study of primary documents that accompany the write-off process.

Currently any commercial organization has the right to independently determine the set of documents that will be used to formalize the write-off of materials, therefore the registration of write-off of materials may vary from organization to organization.

The main thing is that the documents used are approved as part of the accounting policy and contain all required details provided for in Article 9 of Law No. 402-FZ “On Accounting”.

Standard forms that can be used when writing off materials (approved by Resolution of the State Statistics Committee of October 30, 1997 No. 71a):

  • - demand-invoice (Form No. M-11) is applied if the organization has no limits on receiving materials
  • - limit-fence card (Form No. M-8) is applied if the organization has established limits on the write-off of materials
  • - invoice for the issue of materials to the side (Form No. M-15) applies to other separate division organizations.

The organization can modify these forms - remove unnecessary details and add details that the organization needs.

The invoice requirement is suitable for accounting for the movement of material assets within an organization, between financially responsible persons or structural divisions.

The invoice in two copies is drawn up by the financially responsible person of the structural unit handing over material assets. One copy serves as the basis for the handing over unit to write off valuables, and the second copy serves for the receiving unit as the basis for recording valuables.

3. Write-off of materials step-by-step instructions if not everything is consumed

Usually, when preparing these documents, it is assumed that the released materials were immediately used for their intended purpose, which means they are accompanied by the postings that we discussed above - for credit 10 of the account and debit 20, 25, 26, etc.

But this does not always happen, especially in large production. Materials transferred to the work site or workshop may not be immediately used in production. In fact, they simply “move” from one storage location to another. In addition, when dispensing materials, it is not always known what type of product they are intended for.

Therefore, those materials that are released from the warehouse but not consumed should not be taken into account as expenses of the current month, neither in accounting nor in tax accounting for income tax. What to do in this case, how to write off materials, step by step instructions below.

In such situations, the release of materials from the warehouse to the production department should be reflected as an internal movement, using a separate subaccount to account 10, for example, “Materials in the workshop.” And at the end of the month, another document is drawn up - a materials consumption act, where the direction of materials consumption will already be visible. And at this moment the materials will be written off.

Such tracking of material consumption will allow you to achieve greater reliability in accounting and correctly calculate income tax.

Please note that this applies not only to materials that go into production, but also to any property, including stationery used for administrative needs. Materials should not be issued “in reserve”. They must be used immediately. Therefore, a one-time operation to write off 10 calculators for an accounting department of 2 people, during an audit, will certainly raise questions as to what purpose they were required in such quantities.

4. Example of a write-off act

  1. - or you issue and immediately write off only what is actually consumed (in this case, the requirement of an invoice is quite sufficient)
  2. - or you draw up an act for writing off materials (transmitting a demand invoice, and then gradually writing off acts for writing off).

If you use write-off acts, do not forget to also approve their form as part of the accounting policy.

The act usually indicates the name, and, if necessary, the item number, quantity, accounting price and amount for each item, number (code) and (or) name of the order (product, product) for the manufacture of which they were used, or number (code) and (or) the name of the costs, the quantity and amount according to consumption standards, the quantity and amount of consumption in excess of the standards and their reasons.

An example of what such an act might look like is in the picture below. I repeat, this is just an example; the type of act will very much depend on the specifics of the enterprise. Here, as a basis, I took the form of the act that is used in budgetary institutions.

5. Standards for writing off materials for production

Accounting legislation does not establish standards in accordance with which materials should be written off for production. But paragraph 92 of the Methodological Instructions for the accounting of MPZ (Order of the Ministry of Finance dated December 28, 2001 No. 119n) states that materials are released into production in accordance with established standards and volume production program. Those. the amount of materials written off should not be uncontrolled and the standards for writing off materials into production should be approved.

Moreover for tax accounting It would be useful to remember Article 252 of the Tax Code: expenses are economically justified and documented.

The organization sets its own standards for materials consumption (limits). . They can be fixed in estimates, technological maps, etc. internal documents. Documents of this kind are not developed by the accounting department, but by the unit that controls the technological process (technologists), and then they are approved by the manager.

Materials are written off for production in accordance with approved standards. You can write off materials in excess of the norm, but in each such case you need to explain the reason for the excess write-off. For example, correction of defects or technological losses.

The release of materials in excess of the limit is carried out only with the permission of the manager or his authorized persons. At primary accounting document– the demand invoice, the act – there must be a note about the excess write-off and its reasons. Otherwise, the write-off is illegal and leads to a distortion of the cost and accounting and tax reporting.

6. Methods for writing off materials for production

So, now we know what documents we need to write off materials, and we also know the accounts to which they are debited. From the documents we know how much materials were written off. Now all that’s left to do is determine the cost of their write-off. How can we determine how much the materials sold cost, and what amount will be the write-off entry? Let's look at a simple example, based on which we will study the methods of writing off materials for production.

Example

Sladkoezhka LLC produces chocolate candies. Cardboard boxes are purchased for their packaging. Let 100 such boxes be purchased at a price of 10 rubles. a piece. A packer comes to the warehouse to pick up boxes and asks the storekeeper to give him 70 boxes.

So far we have no question about how much each box costs. The packer receives 60 boxes for 10 rubles, for a total of 600 rubles.

Even if 80 boxes were purchased, but the price is already 12 rubles. a piece. The same boxes. Of course, the storekeeper does not keep the old and new boxes separately, they are all stored together. The packer came again and wants more boxes - 70 pieces. The question is: at what price will the boxes sold for the second time be valued? It is not written on each box exactly how much it cost - 10 or 12 rubles.

Different answers can be given to this question, depending on which method of writing off materials for production is approved in the accounting policy of Sladkoezhka LLC.

7. Option No. 1 – average cost

After the packer left the warehouse with the boxes for the first time, there were 40 boxes left for 10 rubles each. – this will be, as they say, the first game. Another 80 boxes were purchased for 12 rubles. - This is already the second batch.

Let's count the results: we now have 120 boxes per total amount: 40 * 10 + 80 * 12 = 1360 rub. Let’s calculate how much a box costs on average:

1360 rub. / 120 boxes = 11.33 rub.

Therefore, when the packer comes for the second time for boxes, we will give him 70 boxes for 11.33 rubles, i.e.

And we will have 50 boxes left in the warehouse worth 566.90 rubles.

This method is called average cost(we found average cost one box). As new batches of boxes continue to arrive, we will again calculate the average and issue boxes again, but at a new average price.

8. Option No. 2 – FIFO method

So, by the time of the packer’s second visit, we have 2 batches in our warehouse:

No. 1 - 40 boxes for 10 rubles. – according to the time of acquisition, this is the first batch – the “older” one

No. 2 – 80 boxes for 12 rubles. - according to the time of acquisition, this is the second batch - more “new”

We assume that we will issue the packager:

40 boxes from the “old” one - the first batch purchased at the price of 10 rubles. – total for 40*10=400 rub.

30 boxes from the “new” one - the second batch in time to purchase at a price of 12 rubles. – total for 30*12=360 rub.

In total, we will issue in the amount of 400 + 360 = 760 rubles.

There will be 50 boxes left in the warehouse at 12 rubles, for a total of 600 rubles.

This method is called FIFO - first in, first out. Those. First, we sort of release material from an older batch, and then from a new one.

9. Option No. 3 – at the cost of each unit

At the cost of a unit of inventory, i.e. Each unit of materials has its own cost. This method is not applicable for ordinary cardboard boxes. Cardboard boxes are no different from each other.

But materials and goods used by the organization in a special manner (jewelry, precious stones, etc.), or inventories that cannot normally replace each other, can be valued at the cost of each unit of such inventories. Those. If all our boxes were different, we would put a different tag on each one, then each of them would have its own cost.

Here are the most important questions on the topic of writing off materials: step-by-step instructions are now before your eyes. For those who keep records in the 1C: Accounting program, watch a video tutorial on writing off materials in this program.

What problematic issues do you have regarding the write-off of materials? Ask them in the comments!

Also you can download judgment and letters from the Ministry of Finance, which were mentioned in the article, on the issue of technological losses.

About accounting for receipt of materials, see here.

Order to write off material assets (sample)

Sample order for write-off of material assets

Sooner or later, the organization's material assets become unusable. In this case, the manager must issue an order to write off material assets, a sample of which is given in this article.

Write-off of material assets

The organization's material assets include:

  • raw materials;
  • stocks;
  • unfinished production;
  • finished products.

Write-off of material assets refers to the documented removal of material assets from the organization’s records.

The need to write off inventories most often arises due to the following circumstances:

  • putting raw materials into production;
  • end of service life;
  • wear;
  • breaking;
  • loss of quality as a result, for example, of a flood or fire;
  • incurring losses in connection with the maintenance of material assets.

These circumstances are usually identified by persons responsible for material assets in the organization. In all cases, accounting for such material assets is unprofitable for the organization and entails incurring additional expenses. In addition, failure to write off material assets may become the basis for abuse by persons directly working with material assets.

However, in order to directly carry out actions to write off material assets, it is necessary to issue a special act from the manager - an order to write off material assets.

Commission for write-off of material assets

Before the manager makes a decision on write-off, a special commission performs its work. Its composition is approved by order of management and includes, as a rule, the chief accountant, financially responsible persons and other specialists if the write-off requires special knowledge in a certain area.

The tasks of the commission include:

  • inspection of materials;
  • establishing the reasons for their unsuitability for use;
  • identification of the perpetrators;
  • determining the future fate of discarded materials;
  • drawing up an act for writing off materials;
  • submitting the act for approval to an authorized person;
  • estimating the cost of materials;
  • control over the disposal of materials.

Based on the decision of the commission, an act on the write-off of material assets is drawn up, which indicates all the assets subject to write-off and the reasons for the write-off. The act is signed by members of the write-off and financial commission responsible person and there should be approved by order manager about writing off materiel.

Procedure for issuing an order

The mandatory form of a write-off order is not approved by law. The manager uses the template established by a local act of the organization, or draws up an order in any form. The main requirements are written form, the presence of instructions, brevity and information content.

The order must contain the following elements:

  • number and date;
  • reasons for writing off materiel (unsuitability for use, expiration date, etc.);
  • a link to the conclusion (decision) of the write-off commission and the act of writing off valuables;
  • write-off deadline;
  • information about the person responsible for the write-off and his signature on the order;
  • signature of the manager who issued the order.

Download a sample order for writing off material assets

Conclusion

The issuance of the order in question is an important and integral stage in the write-off of material assets, therefore, when drawing it up, it is necessary to take into account the requirements of the law and the recommendations given so that the process of writing off assets goes without errors and ends safely.

WRITTEN OFF PROPERTY OF BUDGETARY INSTITUTIONS - NOW ACCORDING TO THE NEW INSTRUCTIONS

This article is an extended commentary on the Model Instructions on the procedure for writing off property budgetary institutions, approved by order of the State Treasury dated November 29, 2010 No. 447.

Let's consider what innovations this document introduced in the procedure for writing off the property of budgetary institutions.

Victoria MATVEEVA, economist-analyst, Factor Publishing House

Let us also point out that previously existing Standard instruction No. 142/181 no longer valid as of January 15, 2011. according to joint by order of the State Treasury And Ministry of Economy dated November 25, 2010 No. 438/1513.

Standard instruction No. 447 establishes uniform requirements for the procedure for writing off the property of budgetary institutions, namely:

- objects whose useful life exceeds one year, except for objects of unfinished construction(unfinished capital investments in non-current tangible assets) and tangible assets, which in accordance with the law are recognized fixed assets(funds);

- reserves unsuitable for further use, damaged as a result of an accident or natural disaster(provided that their restoration is impossible or economically infeasible and they cannot be sold), as well as those identified as a shortage as a result of the inventory.

Regarding write-offs fixed assets(count 10) and unfinished construction projects(account 14), then budgetary institutions must write off such objects according to requirements Order No. 1314 . Moreover, this requirement applies to both budgetary institutions maintained at the expense of the state budget and those maintained at the expense of local budgets.

So, budgetary institutions should be guided Standard instruction No. 447 when writing off property that does not belong to fixed assets (funds) and unfinished construction projects. Such property includes other non-current tangible assets(count 11), intangible assets(count 12) and all groups reserves(counts 20 - 25).

Besides, Standard instruction No. 447 does not apply to non-current tangible assets special purpose subject to write-off in accordance with the provisions of the law, which takes into account the specifics of their storage, use, write-off, disposal, etc. Let us recall that accounting for such objects is maintained in subaccount 119, which is used to account for non-current assets that have a specific purpose and limited use only in certain industries.

Now let's move on to consider the operations that are covered by Standard instructions No. 447, - liquidation, free transfer and alienation of property.

First of all, we note that the list of reasons why the property of budgetary institutions is subject to write-off has not changed compared to those specified in Standard instructions No. 142/181 and brought to clause 4 of Standard Instruction No. 447.

As before, to determine the unsuitability of property and establish the impossibility and ineffectiveness of the work refurbishment, as well as to prepare the necessary documentation for its write-off, a permanent commission is created by order of the head of the institution. The composition of such a commission is given in , and it differs slightly from the composition of the write-off commission specified in the invalid Standard instructions No. 142/181 and current Order No. 1314. We indicate in the table. 1 (see p. 23), what composition of the commission is provided for by these documents.

As can be seen from this table, previously the commission for writing off property included person who was responsible for the safety of material assets, i.e. financially responsible person. Now this person is not included in the commission, and instead, employees of an institution of the appropriate profile or other experienced employees of the institution who know the objects to be written off should be invited to participate in the work of the commission.

Note: in clause 6 of Standard Instruction No. 447 provides that the authority to determine the unsuitability of property may be granted to the annual inventory commission.

IN Standard instructions No. 447 it is said that the order on the creation of a permanent commission must be updated annually or as necessary. But in Order No. 1314 it is not specified how often such a commission should be formed. Therefore, each budgetary institution can decide independently on the frequency of creating a commission for writing off property.

With regard to the responsibilities of the permanent write-off commission specified in clause 7 of Standard Instruction No. 447, then they practically do not differ from the list of responsibilities that was given in clause 7 of Standard Instruction No. 142/181. Perhaps the only difference is that previously the commission’s responsibilities included determination of the value of material assets (other non-current assets and inventories) subject to sale. Let us recall that according to clause 23 of Standard Instruction No. 142/181 the sale of the said property was carried out at fair value, which was determined taking into account initial cost material assets, as well as physical and moral wear and tear. Now, in accordance with para. “d” clause 7 of Standard Instruction No. 447 The powers of the commission include determining the value of property subject to write-off due to free transfer.

Based on the results of the commission’s work, appropriate acts of write-off of property. Let's give it in the table. 2 (see p. 24) list of documents that budgetary institutions must use to formalize the write-off of property in accordance with the requirements Standard instructions No. 447.

Standard instruction No. 142/181

Standard instruction No. 447

To determine the unsuitability of material assets and establish the impossibility or ineffectiveness of their restoration, as well as to prepare the necessary documentation for writing off these assets, by order of the head of the institution, a permanent commission is created annually, which operates throughout the year.


- the person who is responsible for the safety of material assets;
- other officials (at the discretion of the head of the institution).
To participate in the work of the commission to establish the unsuitability of cars, heating boilers, lifts and other non-current assets under supervision state inspections, a representative of the relevant inspection is invited, who signs the decommissioning act or submits to the commission his written opinion, which is attached to the act

To determine the unsuitability of the property and establish the impossibility or ineffectiveness of restorative repairs, as well as to prepare the necessary documentation for its write-off, a permanent commission is created by order of the manager.
The commission includes:
- head or his deputy (chairman of the commission);
- Chief Accountant or his deputy (in institutions and organizations where the staffing table does not provide for the position of chief accountant, the person entrusted with accounting);
- heads of accounting groups (in institutions served by centralized accounting departments) or other accounting employees who take into account material assets;
- employees of an institution of the relevant profile or other experienced employees of the institution who know the objects subject to write-off well. To participate in the work of the commission to establish the unsuitability of property that is under the supervision of state inspections, a representative of the relevant inspection is invited, who signs the write-off act or transfers his written opinion attached to the act

To establish the fact that the property is unsuitable and the impossibility and/or ineffectiveness of carrying out restoration repairs or the impossibility of using it in any other way, as well as to draw up documents for writing off the property, a commission for writing off the property is created.
The commission includes:
- deputy head of a business entity (chairman of the commission);
- chief accountant or his deputy;
- employees of engineering, technical, technological, construction, accounting, economic and other services of the business entity, as well as its representatives and other specialists involved at the request of the management entity.
To establish the fact that property that is under the supervision of state inspections (cars, heating boilers, lifts, etc.) is unsuitable for use, a business entity invites a representative of the relevant inspection to participate in the work of the commission, who signs the decommissioning act or submits his written opinion to the commission which is attached
to the act.
If it is necessary and/or it is necessary to take into account industry-specific features of property write-off, management entities can invite specialists from the relevant central and local executive authorities, local governments, law enforcement agencies, etc. (by agreement) to participate in the work of the commission.
During the write-off of property assigned to enterprises, institutions and organizations that are under the jurisdiction of the National Academy of Sciences and branch academies of sciences, the commission in mandatory representatives of the state privatization body at the location of the property and local executive authorities are included

What documents are used to document write-off results?

Other non-current tangible assets

Standard forms for accounting and write-off of fixed assets owned by institutions and organizations maintained at the expense of state or local budgets, and Instructions for their preparation, approved by order of the Main Directorate of the State Treasury dated December 2, 1997 No. 125/70

Standard forms of primary registration of objects of intellectual property rights as part of intangible assets, approved by order of the Ministry of Finance dated November 22, 2004 No. 732

Standard forms for accounting and write-off of inventories of budgetary institutions and Instructions for their preparation, approved by order of the State Treasury dated December 18, 2000 No. 130

Note: Standard instruction No. 447 it is possible to draw up acts not only on approved forms, indicated in table. 2, but also make up acts of any form. In the case of drawing up such acts, they must indicate comprehensive information about the quantitative and qualitative indicators of the property being written off, as well as the reasons for the write-off. In such acts, it is necessary to indicate in detail the reasons for the disposal of the accounting object, describe the condition of the main parts, parts and assemblies, structural elements and justify the inexpediency and impossibility of their restoration.

When writing off property disposed of as a result of unforeseen events from the balance sheets of institutions, the write-off act must be accompanied by a copy act about such an event with an explanation of the reasons that caused it, and indicate the measures taken against the perpetrators.

If, as a result of the liquidation of property, there remain individual parts, assemblies, materials that can be used or are subject to transfer to third parties in the prescribed manner, the commission additionally amounts to assessment report such property.

Particular attention should be paid to the changes made Standard instruction No. 447 to the previously existing procedure for approving acts on the write-off of property and obtaining permits (consent) for its write-off from the balance sheets of budgetary institutions.

Let us recall that in clause 9 of Standard Instruction No. 142/181 it was indicated that acts on the write-off of property drawn up by the write-off commission were subject to approval by the head of the institution. In addition, depending on the reasons and value of the property being written off, an appropriate procedure was provided for obtaining permission to write off property, described in paragraphs 10 - 13 Standard instructions No. 142/181.

Now clause 9 of Standard Instruction No. 447 the following is provided: acts of write-off of property drawn up by the commission are reflected in accounting after their approval (coordination) official(governing body) authorized in accordance with the law to make decisions on the disposal of property.

In other words, now write-off acts property, including inventories (except for construction in progress and fixed assets), must be approved superior organization(governing body).

Free transfer of property

Issues related to the free transfer of property by budgetary institutions are devoted to clause 5 Standard instructions No. 447. According to this point such an operation must be carried out in accordance with the requirements Regulations No. 1482. Considering that in Standard instructions No. 447 It is not indicated what types of property this rule applies to; there is every reason to believe that the requirements of this document apply equally to all objects (both fixed assets and other non-current tangible assets and inventories).

According to clause 4 of Regulation No. 1482 broadcast real estate and other separate, individually determined property is carried out by decision of the bodies authorized to manage state property, in agreement with the Ministry of Economy, the Ministry of Finance and the State Property Fund.

IN Regulation No. 1482 It is also written that the transfer of objects from one institution to other institutions that fall within the scope of management of the same body authorized to manage property is carried out based on the decision of this body, agreed with the institutions, and in case of transfer of their structural unit or real estate also with State Property Fund And Ministry of Economy.

The transfer of property is carried out by a commission on the transfer of objects, which is created and appointed by the chairman of the body authorized to manage the property.

The mechanism for transferring objects from municipal to state ownership has been settled The procedure for submitting and considering proposals for the transfer of objects from communal to state ownership and the formation and work of a commission on the transfer of objects to state ownership, approved by Resolution of the Cabinet of Ministers of Ukraine dated September 21, 1998 No. 1482.

Alienation (sale) of property

IN clause 5 of Standard Instruction No. 447 it is indicated that the alienation of property (through its sale) is carried out taking into account the requirements Order No. 803.

It turns out that now all budgetary institutions when selling their property must be guided by Order No. 803 and sell it on a competitive basis - through exchanges or at auction.

So, in Standard instructions No. 447 It clearly states what documents budgetary institutions need to follow when carrying out operations such as liquidation, free transfer and sale of property. With its advent, the previously existing contradictions between the regulations defining the procedure for writing off the property of budgetary institutions have finally been eliminated. However, for sure practical application this Instructions you will have many more questions. Send them to us and we will definitely answer them.

REGULATIONS

Standard instruction No. 142/181- Standard instructions on the procedure for writing off material assets from the balance sheet of budgetary institutions, approved by joint order of the State Treasury and the Ministry of Economy dated August 10, 2001 No. 142/181.

Standard instruction No. 447 - Model instructions on the procedure for writing off the property of budgetary institutions, approved by Order of the State Treasury dated November 29, 2010 No. 447.

Regulation No. 1482 - Regulations on the procedure for transferring objects of state property rights, approved by Resolution of the Cabinet of Ministers of September 21, 1998 No. 1482.

Order No. 1314- The procedure for writing off state-owned objects, approved by Resolution of the Cabinet of Ministers of 08.11.2007 No. 1314.

Order No. 803- The procedure for the alienation of state property, approved by Resolution of the Cabinet of Ministers of June 6, 2007 No. 803.

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Inventory assets are an integral part of the activities of every company that carries out sales, provides services and even specialized work. Taking them into account implies row design accounting transactions , and write-off is no exception.

Why and how to write off

Often, organizations have to deal with situations where the material assets and inventories they own become unusable or are used in the production process.

According to the norms current legislation, in these situations such values ​​should be deregistered. For this purpose, a write-off act is drawn up. Inventory and materials include the following directions and elements:

  • raw materials;
  • inventory;
  • unfinished production;
  • finished products.

From a practical point of view, the write-off process is documenting and deregistration. Eat several circumstances, which necessitate such operations:

  • launching elements of the resource base into the production process;
  • end of service life of units;
  • depreciation and amortization;
  • breaking;
  • loss of quality during natural disasters;
  • incurring serious losses associated with the maintenance of inventory items.

Identification of circumstances is carried out by persons responsible for the company’s inventory and materials. In all cases, accounting is unprofitable because it involves incurring additional costs.

Sometimes the lack of write-off activities can act as a basis for abuse by persons who directly interact with them. Before the manager makes a decision to write off, the work is taken over special commission.

Its composition is approved with management side. It consists of the chief accountant, persons bearing financial responsibility, and other specialists (if the write-off process implies the need for knowledge in a certain area). The main tasks of the commission are to the following aspects:

  • inspection of the material base;
  • establishing a cause-and-effect relationship;
  • identification of those responsible for losses;
  • resolving the issue of the future fate of written-off valuables;
  • drawing up a special act;
  • analysis of cost indicators of materials;
  • recycling control.

Methods, procedure and methods of assessment

The key task of the accountant in the write-off process is to rationally reflect the value of the assets that are subject to disposal. For this purpose it is used several basic methods:

  • average cost;
  • the cost of each product unit separately;
  • FIFO.

The order of events is simple. When valuables appear that need to be written off, a commission is collected. Next, a decision is made to write off, and a report is drawn up. The assets are disposed of, the company records losses and continues to carry out commercial activities.

What document is it drawn up?

The main document through which such transactions and operations are executed is Act. Its mandatory form is not clearly stated in legislation.

Traditionally, a sample is used, which is established within the local act of the company. This accounting and economic paper must necessarily contain following information:

  • place and time of preparation of documentation;
  • names of material assets subject to write-off;
  • inventory numbers, if any;
  • the number of inventory items subject to write-off, their amount;
  • receipt date;
  • storage duration (if necessary);
  • causal factors of write-off;
  • information on the procedures and deadlines for collecting damages from guilty employees.

Signing is carried out by all members of the commission. This procedure is then documented in accounting. In addition to write-off activities, on the basis of the act, a few more basic operations:

  • assigning a cost indicator to costly areas of the production process;
  • sending materials to the warehouse if they can be used for business purposes.

Drawing up an act is not a mandatory procedure. Confirmation of the facts of expenditure and disposal of inventory items appears in the invoice and limit card. It is worth taking into account the fact that representatives tax office check documentary evidence very carefully.

Examples and accounting entries

Accounting operations in the process of writing off inventory items are as follows.

  1. Dt 20 Kt 10. Release of materials into the main production process. In this case, the consumption of materials in the main production is taken into account. The posting is made for the cost of materials (this is its amount). A limit fence card and a demand invoice are used as the basis document for carrying out the operation.
  2. Dt 23 Kt 10. Issue of materials to auxiliary production and accounting of consumption. The amount is the same and equal to the cost of materials. The basis documents are the same papers as in the first case.
  3. Dt 25 Kt 10. Issue of materials for general production needs, taking into account consumption. The amount is the same, the documentation is the same.
  4. Dt 26 Kt 10. Issue of materials for general business purposes. The consumption of materials is recorded. The documentation on the basis of which the posting is made is similar.
  5. Dt 10 Kt 10. Issue of materials to warehouses and storerooms of workshop departments. An invoice for internal movement is considered a document-evidence.

Thus, there are quite a lot of transactions confirming the operation.

Actions after write-off

After the write-off, the company continues to operate. Written-off inventory items are subject to disposal or distribution in other directions. The general procedure before write-off, during this process and after looks like in the following way:

  • definition technical condition and features for each individual unit of inventory;
  • carrying out the procedure for preparing the necessary documents;
  • obtaining a special permit to conduct an operation to write off inventory items;
  • carrying out work related to the dismantling and dismantling of property objects;
  • recycling of written-off materials and registration of what remains during the liquidation process;
  • write-off from accounting.

Responsibility for failure to draw up an act

In some cases, as already noted, drawing up a document is not mandatory. However, the responsible specialist is not recommended to formalize a refusal to carry out this event, because the documents in question will have to be replaced with special invoices, which will require a colossal amount of time.

Ignoring the law is fraught with certain types of liability. Thus, an employee who is in charge of valuables and operations with them may lose his position, face a fine and even go to prison (with special large sizes goods and materials).

Responsibility lies not only for incorrect preparation of documentation, but also for intentionally providing false data in it, concealing certain facts from regulatory authorities, etc.

Regulatory regulation

Such operations are regulated through documents at various levels. On a general scale, these are government decrees, regulations, orders. At the local level, we are talking about acts, orders, and other regulatory papers.

An important role is played by the Accounting Law, which reflects all rules and procedures under such circumstances.

Thus, the procedure for writing off inventory items requires a special approach and knowledge of the matter. Failure to comply with legal regulations is fraught high level liability and distortion of materials in accounting information.

A competent approach to the operation guarantees successful paperwork and the absence of problems with regulatory authorities, as well as stable profit generation.

You can learn how to write off damaged goods and materials in this video.

The abbreviation TMC stands for inventory items. What are inventory items and what is their accounting?

TMC is...

Inventory and materials (tangible assets) in accounting are (clause 2 of PBU 5/01):

  • raw materials and supplies;
  • goods purchased for resale;
  • finished products.

Inventories are otherwise called inventories - inventories.

Accounting for inventory items in accounting: postings and documents

In fact, accounting for inventory items largely depends on their type. Postings for accounting for transactions with materials are very different from postings for transactions with goods and finished products. Primary documents for accounting for inventory items are also drawn up depending on what type of inventory items we are talking about. Let’s say right away that an organization can develop forms of primary documents independently and approve them by order of the manager. Or maybe use unified forms, approved by Rosstat. Below we provide the form numbers of such unified documents.

Accounting for materials in accounting: postings and documents

Raw materials and materials are accounted for on account 10. The debit reflects the receipt of materials, and the credit reflects disposal due to write-off for production, sales, etc. (section 2 of the Guidelines for accounting of inventories, approved by Order of the Ministry of Finance dated December 28, 2001 N 119n). For example, the purchase of materials from a supplier is reflected by the posting:

  • debit of account 10 - credit of account 60 - for the cost of materials (excluding VAT).

When materials are received from the supplier, as a rule, a receipt order according to the M-4 form.

Write-off of inventory items from account 10 is usually formalized by a demand invoice in form M-11, a limit card in form M-8, or an act for writing off materials. A sample act for writing off materials for production can be viewed.

An act for writing off materials in other situations can be found.

Goods accounting: postings and documents

To account for goods in accounting, account 41 of the same name is used. The debit of the account reflects the receipt of goods, and the credit reflects write-offs due to sale or for other reasons (Section 5 of the Methodological Guidelines for Accounting for Inventories, approved by Order of the Ministry of Finance dated December 28, 2001 N 119n). When goods are received by an organization, as a rule, a receipt order is drawn up in form M-4.

When the goods are shipped to the buyer, a consignment note is issued in the TORG-12 form and the following is posted:

  • debit account 90 - credit account 41 - for the purchase price of goods.

Damaged goods are written off on the basis of acts in the form TORG-15 or TORG-16.

  • The wiring will be as follows:

debit of account 94 - credit of account 41 - for the purchase price of goods.

Accounting for finished products: postings and documents Finished products are reflected in accounting account 43. The debit of the account records the production of products, and the credit records their sale. Moreover, the balances of finished products in the warehouse can be assessed by actual cost

  • or according to the planned (standard) cost (section 4 of the Methodological guidelines for accounting of inventories, approved by Order of the Ministry of Finance dated December 28, 2001 N 119n). The posting for the release of finished products is as follows:

debit of account 43 - credit of account 20 - according to the planned or actual cost of production (accounting rules are fixed in the accounting policy).

The primary documents drawn up when registering finished products depend on the type of product being manufactured and production technology.

  • Sales of finished products are reflected as follows:

debit of account 90 - credit of account 43 - for the actual cost of production.

The sale of finished products is also documented with a consignment note in the TORG-12 form.

What is inventory in a warehouse?

There is no special accounting account for accounting of inventory items in the warehouse. It is understood that as soon as inventory items arrive at the organization (or as soon as finished products are created), they are transferred to the warehouse. And at this moment, inventory items are reflected in the debit of account 10, 41 or 44. And information about the movement and balances of each type of inventory items in the warehouse can be found from the warehouse accounting card, drawn up in the M-17 form.

We organize the process of writing off material assets

  1. Material assets are subject to write-off if they:
  2. Consumed during the normal production process in the manufacture of final products or semi-finished products.

They have lost their original properties and cannot be used for their intended purpose.

In the first case, for the write-off of each batch of raw materials and materials, there is no need for a special written permission from management - the write-off is carried out according to established standards, which must be justified and approved by the head of the enterprise. The write-off process has its own characteristics, which will be discussed in one of the subsequent sections.

Methods for writing off material assets should be reflected in the accounting policies of the enterprise. Detailed write-off processes (templates for documents for write-off, regulations for their execution and reflection on accounting accounts, other aspects) are prescribed in internal regulations enterprises (Regulations on accounting and write-off of material assets, orders, instructions, instructions).

Thus, even before the start of writing off valuables, the enterprise needs to regulate this process (develop internal provisions and instructions) and consolidate important accounting aspects in accounting policies.

Write-off of material assets as a natural process of production

Writing off valuables during the production process is a natural process. It is impossible to make a product without using up certain materials. It does not matter what type of final product is manufactured - write-off of raw materials is inevitable. Its quantity and types depend on the complexity and composition of the final product.

The main feature of this write-off process is its regularity. Raw materials and materials are written off at the enterprise according to reporting periods (daily, ten-day, monthly, quarterly). The accuracy of accounting information depends on the timeliness of write-off of raw materials and materials:

  • about the cost of products (semi-finished products, work in progress, etc.);
  • about the stock balances in the warehouse at the current (reporting) point in time.

The process of writing off material assets for production needs is organized taking into account the Guidelines for accounting of inventories, approved. by order of the Ministry of Finance dated December 28, 2001 No. 119n.

Basis for writing off raw materials and supplies for production needs

IN Guidelines according to the accounting of materials (approved by order 119n) it is indicated that materials are released into production:

  • in accordance with established standards and volumes of the production program (tasks) based on established limits(paragraphs 92 and 99);
  • with registration primary document on vacation (clause 97);
  • under the report of the financially responsible person or unit (clauses 96 and 98).

Write-off of actually spent inventories from reporting and assignment of their value to production costs are carried out on the basis of a special act (material report), which reflects the information:

  • about the material (name, quantity, registration price and amount for each item);
  • about the order (product, products) for the manufacture of which the material was used;
  • about abnormal costs of materials (overconsumption/savings), their volumes and reasons for their occurrence;
  • other information (for example, the quantity of manufactured products, the volume of work performed, etc.).

Thus, when writing off materials for production, we are talking about 2 main documents:

  • approved standards, limits;
  • act for writing off materials for production.

With the help of standards, the volumes of materials supplied are controlled, and in comparison with them, the write-off act reveals overexpenditures or savings in inventories. Based on the act, expenses are reflected in the relevant accounting accounts and form the cost of finished products (semi-finished products, work in progress).

Write-off of material assets for other reasons

Write-off of valuables due to the impossibility of their further use can occur:

  1. Due to the appearance of defects, detection of defects, breakdown, loss of original qualities and properties.
  2. Due to expiration of service life.
  3. For other reasons (obsolescence, excessive costs of maintaining valuables, etc.).

Let's tell you more about each group.

Don't know your rights?

Group 1

Examples of reasons from the first group why material values ​​become unsuitable for further use:

  • exposure to aggressive environments during operation (metal corrosion / swelling of wooden surfaces due to high humidity, cracking of housings due to vibration loads, etc.);
  • natural environmental processes (burnout of surfaces from sunlight, abrasion of furniture upholstery during operation, etc.);
  • improper operation (errors when cutting fabric or trimming the workpiece, the use of non-standard processing modes, etc.);
  • force majeure (loss of original properties after a fire, flood, hurricane);
  • hidden manufacturing defect (breakage that occurs before the end of the asset’s service life due to manufacturers’ shortcomings).

This group is characterized by its unpredictability - it is impossible to predict a fire or the moment when a manufacturing defect occurs. Therefore, financially responsible persons and accounting specialists are faced with the task of timely writing off material assets that have become unusable from accounting accounts. Continuity depends on the speed of purchasing new batches of materials technological process, and timely documented write-off increases the reliability of information in reporting (about the value of the enterprise’s property and technological losses).

Group 2

We have included in a separate group the reason for writing off valuables as expiration of service life.

This reason is more predictable in terms of duration - each type of material asset has its own permissible service life, established by the manufacturer. It can be calculated in days (for example, for food products), months or in years (for example, metal blanks, polyethylene pipes, wooden blocks, etc.).

The peculiarity of this reason is that the object, after its service life has expired, is still capable of being used further for its intended purpose. However, the user should not forget that:

  • Certain materiel valuables must be disposed of without fail at the end of their service life (their list is indicated in Decree of the Government of the Russian Federation dated June 16, 1997 No. 720);
  • materiel values ​​with expired operation may affect the quality of the finished product and/or be unsafe to use.

Therefore, it is important to write off expired materiel in a timely manner, not primarily worrying about material savings, but about the life and health of people in contact with such objects of property, and the damage environment harm .

Group 3

IN Lately Writing off valuables for reasons from this group is not uncommon. It's connected with technical progress And innovative technologies .

The rate of emergence of new technologies and progressive materials is increasing every year, therefore the rate of replacement of materials with new and modern ones is also increasing.

Potential threats to business success in the form of obsolescence of material values ​​lurk at every step. For example, out-of-date office interiors can alienate some potential clients from the company. And the use of outdated materials in the manufacture of products will deprive competitive advantages and will lead to the loss of customers and clients.

The basis for writing off material assets in the cases considered is also the write-off act (see below for details).

Grounds for writing off valuables for other reasons

The process of writing off material assets due to the impossibility of their further use is accompanied by the execution of several documents. The main one is the write-off act. Before and after its appearance, it may be necessary to draw up a number of other documents, for example:

  • memo - it is the primary source of information about the need to write off an object of material assets (issued by the financially responsible person or other employee of the enterprise to whom the object is assigned);
  • defect sheet - with its help, identified defects are detailed and the volume is determined restoration work or the fact that repairs are impossible is established (its preparation is entrusted to the company’s specialists, with the involvement of independent experts, if necessary);
  • other documents (object disposal certificate, disassembly certificate, etc.).

Thus, the basis for writing off valuables due to the impossibility of their further use is also an act. Its registration is carried out by a specially created commission, and it is approved by the head of the enterprise.

Material assets are written off for various reasons: when released into production, when facts about the impossibility of their further use are revealed (damage, defects are discovered, etc.). The basis for recording the disposal of material assets in accounting is the write-off act.

Sources:

  • Decree of the Government of the Russian Federation "On approval of the list of durable goods, including components (parts, assemblies, assemblies), which after a certain period may pose a danger to the life and health of the consumer, cause harm to his property or the environment and for which the manufacturer is obliged establish a service life, and a list of goods that, upon expiration of the expiration date, are considered unsuitable for their intended use" dated June 16, 1997 No. 720

In accounting, postings to account 10 (Materials) play an important role. The cost of production and the final result of any type of activity - profit or loss - depend on how correctly and timely they were capitalized and written off. In this article we will look at the main aspects of accounting for materials and posting them.

The concept of materials and raw materials in accounting

These nomenclature groups include assets that can be used as semi-finished products, raw materials, components and other types of inventory assets for the production of products and provision of services, or used for own needs organizations or enterprises.

Purposes of materials accounting

  • Control of their safety
  • Reflection in accounting of all business transactions on the movement of inventory items (for cost planning and management and financial accounting)
  • Formation of cost (materials, services, products).
  • Control of standard stocks (to ensure a continuous cycle of work)
  • Revealing
  • Analysis of the effectiveness of the use of mineral reserves.

Subaccounts 10 accounts

PBUs establish a list of certain accounting accounts in the Chart of Accounts that should be used to account for materials in accordance with their classification and item groups.

Depending on the specifics of the activity ( public sector entity, manufacturing enterprise, trade and others) and accounting policies, accounts may be different.

The main account is account 10, to which the following sub-accounts can be opened:

Subaccounts to the 10th account Name of material assets A comment
10.01 Raw materials
10.02 Semi-finished products, components, parts and structures (purchased) For the production of products, services and own needs
10.03 Fuel, fuel and lubricants
10.04
10.05 Spare parts
10.06 Other materials (for example: ) For production purposes
10.07, 10.08, 10.09, 10.10 Materials for processing (outside), Construction materials, Household supplies, equipment,

The chart of accounts classifies materials according to nomenclature groups and the method of inclusion in a certain group of costs (construction, production of own products, maintenance of auxiliary production and others, the table shows the most used ones).

Correspondence on account 10

The debit of 10 accounts in the postings corresponds with production and auxiliary accounts (on credit):

  • 25 (general production)

In order to write off materials, they also choose their own method in the accounting policy. There are three of them:

  • at average cost;
  • at cost of inventories;
  • FIFO.

Materials are released into production or for general business needs. Situations are also possible when surpluses are written off and defects, losses or shortages are written off.

Example of postings on account 10

The Alpha organization bought 270 sheets of iron from Omega. The cost of materials was 255,690 rubles. (VAT 18% - 39,004 rubles). Subsequently, 125 sheets were released into production at average cost, another 3 were damaged and written off as scrap (write-off at actual cost within the limits of natural loss norms).

Cost formula:

Average cost = ((Cost of remaining materials at the beginning of the month + Cost of materials received for the month) / (Number of materials at the beginning of the month + Number of materials received)) x number of units released into production

Average cost in our example = (216686/270) x 125 = 100318

Let's reflect this cost in our example:

Account Dt Kt account Wiring Description Transaction amount A document base
60.01 51 Paid for materials 255 690 Bank statement
10.01 60.01 to the warehouse from the supplier 216 686 Request-invoice
19.03 60.01 VAT included 39 004 Packing list
68.02 19.03 VAT is accepted for deduction 39 004 Invoice
20.01 10.01 Posting: materials are released from warehouse to production 100 318 Request-invoice
94 10.01 Writing off the cost of damaged sheets 2408 Write-off act
20.01 94 The cost of damaged sheets is written off as production costs 2408 Accounting information
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