How to properly write off car tires. Accounting documentation for the operation of tires. Accounting for wear and replacement of car tires

From February 1, 2004 to January 1, 2008, tire maintenance and operation by owners Vehicle on the territory of the Russian Federation were regulated by the Rules of Operation car tires AE 001-04, approved by the order of the Ministry of Transport of Russia dated January 21, 2004 No. AK-9-r (hereinafter referred to as the Rules).

Thus, section 10 of the Rules established the obligation of the organization to monitor the mileage and wear of automobile tires. When installing tires on a car, the organization should have a card for recording the operation of a car tire (clause 43 of the Rules).

Car tires have their own mileage, after which they should be replaced. After reaching the standard operating mileage, worn tires are replaced. It should be borne in mind that tire operating mileage standards are set by the Interim Tire Operating Mileage Standards vehicles RD 3112199-1085-02, approved by the Ministry of Transport of Russia on 04/04/2002 (hereinafter referred to as the Norms), however, the validity of these Norms is limited to the date of 01/01/2007.

The authors note that so far not a single document has been published establishing single order maintenance and operation of tires by vehicle owners, as well as the norms for the operational mileage of vehicle tires throughout the Russian Federation. Meanwhile, when operating motor vehicles in a budgetary institution, it is necessary to be guided by a certain procedure for operating and decommissioning tires, which, in our opinion, should first of all ensure the fulfillment of the requirements of both budgetary legislation for economical and efficient spending budget funds and security legislation traffic.

An analysis of the solution of similar problems in various federal ministries and departments shows the following:

1) the procedure for maintenance, operation and disposal of car tires in certain situations can be developed by the authorized body, the main manager of budgetary funds, a budgetary institution independently, taking into account the specifics of their activities (at the same time, a budgetary institution can develop such a procedure only taking into account the requirements on this issue set out in documents of higher organizations);

2) authorized body may allow subordinate budgetary institutions to be guided by the Rules and Regulations that have ceased to have effect.

An example of the first option is Order No. 300 of the Russian Ministry of Defense dated September 25, 2006 “On approval of the Guidelines on operating hours (service life) before repair and decommissioning of automotive equipment and automotive property in the Armed Forces of the Russian Federation”, and the second option is implemented, for example, in the order of the Judicial Department of the Armed Forces of the Russian Federation of 30.06.2008 No. 104 "On approval of the Instructions on the procedure for the maintenance, operation, maintenance and repair of official vehicles", methodological recommendations on the organization of transport services for territorial bodies and institutions of the Ministry of Justice of Russia (published in the Bulletin of the Ministry of Justice Russian Federation, 2008, No. 12).

According to the authors, in the situation under consideration, as a recommendation, a budgetary institution, when approving the procedure for accounting for tires, can use the above Rules and Norms. This procedure can be approved as part of the accounting policy of the institution (an order on the specifics of the implementation of state accounting policies in a particular budgetary institution).

In addition, when determining the procedure for writing off automobile tires and the norms for their operating mileage, the following should also be taken into account. When deciding on the possibility of further operation of tires up to the operating mileage, the following requirements must be taken into account:

1) Federal Law No. 196-FZ of December 10, 1995 “On Road Safety”;

2) Regulations on ensuring road safety at enterprises, organizations and institutions engaged in the transportation of passengers and goods, approved by order of the Ministry of Transport of Russia dated 09.03.1995 No. 27;

3) other normative acts aimed at ensuring road safety.

That is, officials, first of all, should take into account the possibility of safe operation of motor vehicles on a specific set of tires.

Please note that the Norms establish indicators for the average tire mileage. This mileage was calculated taking into account:

base car model;
tire size;
tire models.

In addition, when calculating the tire operating mileage, the operating (working) conditions of the vehicle are taken into account. At the same time, such indicators were obtained by a specialized research organization empirically.

It should also be taken into account that, in accordance with clause 3.4 of the Norms, for new tire models and car brands for which tire operating mileage standards have not been established, the head of the enterprise has the right to order the enterprise, based on the average mileage of decommissioned tires, to put into effect a temporary norm agreed with Federal State Unitary Enterprise NIIAT (currently JSC NIIAT). In this case, the period of validity of temporary norms should not exceed 2 years. During this period, the compliance of the established value of the norm with the average mileage of a tire of a given size and model for a particular vehicle is checked, as well as the value of the norm is specified.

In the situation under consideration, a budgetary institution does not have the opportunity to independently develop tire operating mileage standards (there are no relevant specialists and material and technical base), but it can use the provisions of the Rules and Norms. In our opinion, when using these documents, it is necessary to take into account the manufacturers' guarantees for the operating time of tires within the warranty period (i.e., the rate used should not be less than the warranty, taking into account amendments to operating conditions). Recall that manufacturers can establish warranty periods not only for tire service, but also for their storage.

In our opinion, based on the conclusion of the relevant commission for new tire models and car brands, the head budget institution has the right to put into effect, by order of the enterprise, a temporary rate of tire operating time, taking into account:

average mileage of decommissioned tires;
tire manufacturers warranty.

In addition, subject to appropriate limits budget commitments norms can also be established with the involvement of specialists from specialized organizations (for example, JSC NIIAT).

Accounting for car tires. Budgetary accounting in the institution is carried out in accordance with federal law dated November 21, 1996 No. 129-FZ "On Accounting" (hereinafter - Law No. 129-FZ), the Instruction on Budget Accounting, approved by Order of the Ministry of Finance of Russia dated December 30, 2008 No. 148n (hereinafter - Instruction No. 148n) and other regulatory legal acts. Document flow for acceptance, transfer and write-off inventories by the institution is developed independently, approved by the head and reflected in accounting policy organizations. Spare parts for vehicles (including car tires) upon purchase are accounted for on the basis of primary accounting documents on account 10506000 “Other inventories”. In accordance with Instruction No. 148n, when issuing spare parts for operation, a “Statement of issuance of material assets for the needs of the institution "(f. 0504210) or" Demand-invoice "(f. 0315006).

All issued spare parts for vehicles (including car tires) are recorded on the off-balance account 09 “Spare parts for vehicles issued to replace worn ones”. Analytical accounting of tires is carried out in the card of quantitative-sum accounting of material assets (f. 0504041). Tires that have become unusable can be written off from the register according to the “Act on the write-off of inventories” (f. 0504230).

Reasonable applications of persons responsible for the technical condition and operation of the vehicle, approved by the head of a budgetary institution, serve as the basis for replacing car tires on a vehicle. When installing tires on a car, it is advisable to draw up an act. In this case, the numbers, model and designation can be indicated in the act. The form of such an act can be developed and approved by the organization in compliance with the requirements of paragraph 2 of Art. 9 of Law No. 129-FZ.

Except budget accounting, an additional accounting of car tires can be organized in the institution. To do this, you can use, for example, separate provisions of the Rules.

So, institutions can, for each tire installed on a car (new, retreaded or with a deep tread pattern) when it is assembled or during operation, start a record card for its operation in the form specified in Appendix 12 to the Rules. Tire accounting can be carried out in accordance with the norms of this document by the responsible person who is entrusted with this responsibility.

When replacing a tire on road wheels with a spare or, if necessary, with a purchased tire, the driver informs the responsible person of the date of replacement, the serial number of the replaced tire, and the speedometer reading at the time of installation. These data must be recorded in the cards for accounting for the work of the replaced and spare tires.

To control the correct accounting of tire mileage, the employee responsible for this must selectively check on a quarterly basis the compliance of the tires actually used on the car with the tires assigned to the car according to the accounting card by serial numbers.

When the tires are taken out of service, the card indicates: the date of dismantling, full mileage, the name of the reason for the removal, determined by the commission, the residual height of the tread pattern (according to the greatest wear). In addition, it necessarily makes a record of where the tire is sent - for restoration, deepening the tread pattern by cutting, for repair, scrap or reclamation.

During operation, car tires and batteries become unusable, they become dangerous for operation and must be replaced. New spare parts issued for use instead of worn ones are recorded on the off-balance account 09 “Spare parts for vehicles issued instead of worn ones”. There is no regulation that establishes the norm for the operation of tires and batteries. The article gives recommendations on establishing in the accounting policy methods for determining the rate of operation of these spare parts, considers the actions of an accountant when writing off tires and batteries unsuitable for further operation from accounts accounting.

Tires, batteries have a certain service life - normative. To determine this period, taking into account a number of features, one should be guided by:

Federal Law No. 196-FZ of December 10, 1995 “On Road Safety”;

The norms of the operational life of automobile tires in accordance with the Temporary norms for the operational mileage of tires of motor vehicles (RD 3112199-1085-02), approved by the Ministry of Transport of the Russian Federation on 04.04.2002 (hereinafter referred to as the Temporary Norms);

Guidelines for determining the cost of vehicles, taking into account natural wear and tear and technical condition at the time of presentation (approved by the Ministry of Economy of the Russian Federation on 04.06.1998 RD 37.009.015-98) (hereinafter - Methodological Guide RD 37.009.015-98);

Rules for establishing the amount of expenses for materials and spare parts for the restoration of vehicles, approved by Decree of the Government of the Russian Federation of May 24, 2010 No. 361 (hereinafter - Rules No. 361).

Norm of operation of car tires

According to regulations Art. 19 of Federal Law No. 169-FZ the operation of vehicles is prohibited if they have technical malfunctions that pose a threat to road safety. The list of vehicle malfunctions and the conditions under which their operation is prohibited are determined Decree of the Government of the Russian Federation of October 23, 1993 No. 1090. Section 5 of this list contains a list of car tire damage in which the car cannot be operated. Among these damages are:

residual height of the tire tread pattern cars less than 1.6 mm, trucks - 1 mm, buses - 2 mm, motorcycles and mopeds - 0.8 mm;
the presence of external damage to tires (breakdowns, cuts, tears), exposing the cord, as well as delamination of the carcass, delamination of the tread and sidewall;
the absence of a fastening bolt (nut) or the presence of cracks in the disc and wheel rims, the presence of visible violations of the shape and size of the mounting holes.

Thus, these damages are grounds for taking the tires out of service, installing new ones instead of them and, accordingly, reflecting these operations in the accounting accounts.

The degree of wear of the tread pattern depends, among other things, on the mileage of the tires. The passage of a certain number of kilometers by a car can also be the basis for the termination of operation and the write-off of tires from accounting accounts.

Until January 1, 2007, the formula given in the Interim Regulations was used to calculate the tire mileage rate. From that date, the Temporary Regulations expired ( Order of the Ministry of Transport of the Russian Federation dated 05.01.2004 No. AK-1-r), at the same time, by order of the founder, the institution has the right to use their provisions. For example, Order of the Judicial Department under the RF Armed Forces dated June 30, 2008 No. 104(as amended on February 14, 2011) (hereinafter referred to as the Order of the SD under the RF Armed Forces No. 104) it was determined that in order to streamline the operation of official vehicles and organize motor transport support for the activities of courts of general jurisdiction, the Judicial Department under the RF Armed Forces and departments (departments) of the Judicial Department in the constituent entities of the Russian Federation, when operating vehicles, one should be guided, among other things, by the Provisional Rules. If the founder has not made such a decision with respect to your budgetary institution, you have the right to establish in your accounting policy a formula for determining the norm for the operating mileage of tires used in the institution, guided by the Provisional Rules.

So, in the appendix to the accounting policy, based on the information given in tab. 19Temporary norms, you can set the average tire mileage, taking into account correction factors that depend on operating conditions. If there is no information in the Temporary Norms for vehicles operated by the institution, the institution sets the operating mileage rate on its own.

Example 1

The car is on the balance sheet of the institutionToyota, which is assigned2 sets of tires - summer and winter (195/70R14) (recorded on off-balance account 09). The budgetary institution, guided by the Provisional Norms, has established the following in its accounting policy.

The tire mileage rate (Hi) is calculated using the following formula:

= H x K1

x K2, where:

H - the average mileage of the tire, thousand km (the value is given in the appendix to the accounting policy);

K1 - correction factor that takes into account the category of operating conditions of the vehicle (the value is given in the appendix to the accounting policy);

K2 is a correction factor that takes into account the operating conditions of the vehicle.

When tires are written off, the rate of their operating mileage should not be lower than 25% of the average mileage (exceptions are mechanical damage to tires that cannot be repaired and which prevent their further operation).

K1 \u003d 0.95 (the car is operated in the city); K2 = 0.95.

Average tire mileage with parameters 195/70R14 car brandsToyota - 50,000 km.

During operation, summer tires became unusable. According to the waybills, it was found that their mileage was 48,200 km.

The standard tire mileage is 45,125 km (50,000 km x 0.95 x 0.95). A set of summer tires has passed the operating norm established for it and is subject to write-off.

As another way to determine tire wear, we can recommend the method given in Appendix 15 to the Methodological Guide RD 37.009.015-98. This manual defines the methods and procedure for calculating the cost of a motor vehicle, taking into account its technical condition, completeness and additional equipment; natural and obsolescence, aging; the cost of spare parts, works and materials necessary to restore it to a state that meets the general technical and safety requirements regulated by applicable law.

This method for determining tire wear is based on the following.

Tire wear (aging) criteria are:

The presence of damage and defects;

Lifetime;

Tread pattern height.

Tire life is declining and, accordingly, the percentage of wear increases:

If the board is damaged during installation - up to 10%;

If chipping, chips, cracks in the tread or cracks and wear of the sidewall without exposing the cord are found - up to 20%;

If local wear (spotting) of the tread is detected - up to 25%.

Note: Tires with carcass delamination are considered 100% worn.

To the percentage of wear determined by technical condition, the percentage of wear (aging) is added over the life of the tire .

For three years of operation, the tire from aging loses up to 10% of the resource in proportion to the service life.

Between three and five years, tire aging increases by up to 25%. A tire with a service life of more than five years can reach an estimated wear percentage of 50%.

The service life is determined by the date of manufacture in accordance with the factory marking in accordance with GOST 4754-80.

Tire tread life is characterized by its height on a new tire (Vn) (given in the table contained in Appendix 15 to the Guidelines RD 37.009.015-98) minus the minimum allowable residual tread height (Vdop), at which the tire must be removed from service (for passenger car tires - 1.6 mm , for trucks - 1 mm, buses - 2 mm, motor tires - 0.8 mm).

Residual (actual) tread height tire (Vf) is defined as the arithmetic average of the heights measured in four mutually perpendicular sections of the tire along the circumference. It is more expedient to make such measurements in the planes of the natural symmetry of the wheel. In each section, the height of the pattern is determined by the zone of the treadmill that has the maximum wear.

Tire wear percentage by tread height calculated by the formula:

*Ish =*	*(Vn - Vf)*	*x 100%.*
	(Vn - Vdop)

The wear of tires retreaded by applying a new tread is determined by the method described above, while the nominal height of the renewed tread pattern is assumed to be 10 mm for cars, 20 mm for trucks and buses, and average cost retreaded tire is equal to the cost refurbishment plus the deposit value of the tire to be retreaded, which is on average 0.2% of the value of a new tyre.

This method of determining the life of tires is more accurate and objective, although more labor-intensive. The complexity of its application lies in measuring the height of the tread pattern in four sections of the tread size. When using this method, the accounting policy of the institution can set the amount of depreciation, determined by calculation, at which tires are subject to write-off. For example, this value could be 90% or 100%.

Having specified the conditions of example 1, we calculate the wear of the summer tires of a Toyota car using the second method.

Example 2

Tire life195/70 R14 carToyota is 2 years. There is damage to the board during installation. Measurement of the tread height in four sections showed that the actual tread height is 4.3 mm (4.5 + 4.4 + 4.0 + 4.3) / 4.0).

Damage to the bead during installation reduces the life of the tire by 10%. The service life (2 years) of the tire increases wear by another 7% (in proportion to the service life from 10%).

Tire wear along the tread height is 61% ((8.6 - 4.3) / (8.6 - 1.6) x 100%).

The total wear is 78% (10 + 7 + 61).

Thus, according to the second calculation option, the possibility of writing off these tires will arise only if it is determined in the accounting policy that tires with a wear rate of 75% or more are subject to write-off. If accounting policy institutions, for example, that “tires with an estimated wear rate of 90% or more” are subject to write-off, tires with calculated value wear 78% remain in operation (with the exception of mechanical damage, which made it impossible to further use the tires).

Standard service life of car batteries

The battery has a certain life span. Universal normative act There is no regulation that establishes the service life of the batteries in the vehicles used by the institutions. Order No. 104 of the SD under the Armed Forces of the Russian Federation, which we mentioned earlier, refers the administration of the judicial department, when establishing the standard battery life, to the Standards for the service life of starter batteries for motor vehicles in accordance with the guidance document of the Ministry of Transport of the Russian Federation “Norms for the service life of starter lead-acid batteries vehicles and forklifts” (RD-3112199-1089-02) (hereinafter referred to as Battery Life Standards). These standards are intended for use by owners of vehicles and forklifts when determining when to write off starter lead-acid batteries.

If your founder does not give clear recommendations regarding the document that should be followed when determining the operational life of the battery (including not established internal document battery life), then in your accounting policy you can prescribe these standards (or refer to the document that defines them, which you will use in your work).

For example, the accounting policy may state: “The service life of starter lead-acid batteries of motor vehicles that are on the balance sheet of an institution is determined according to the standards developed by the Federal State unitary enterprise"State Research Institute of Motor Transport" (NIIAT) (RD-3112199-1089-02) (hereinafter referred to as Norms RD-3112199-1089-02), or "The service life of starter lead-acid batteries of motor vehicles that are on the balance institutions, is determined according to the methodology given in Appendix 16 to the Guidelines RD 37.009.015-98, or “The service life of starter lead-acid batteries of vehicles on the balance sheet of the institution is determined by Rules No. 361.

Let's say your institution's vehicles have lead-acid starter batteries. The institution decided to determine the standard operating life in accordance with Norms RD-3112199-1089-02, and this was reflected in the accounting policy. Using the data shown in Table 1 of Norms RD-3112199-1089-02, it is necessary to determine the typical battery life, based on which the battery life is set. For a passenger car used for official purposes with an annual mileage of 112,000 km, the norm is 2.5 years (information is given in table 1). Let's say that the annual mileage of the vehicles you use is less than the established size (let it be 90,000 km), but corresponds to the average annual mileage, above which it is recommended to adjust the typical mileage standards. This value is shown in table 2 and for cars used for official purposes is 45,000 km. Since the actual annual mileage of the vehicle exceeds 45,000 km, the battery usage rate may be adjusted. As a result of the adjustment, the battery life can be extended up to four years. The accounting policy may immediately establish an adjusted rate, or the conditions under which the rate is adjusted can be prescribed, and the persons responsible for this may be indicated.

To confirm the fact that the battery has reached the established standard service life, it is advisable for officials responsible for the operation of vehicles to organize a record of the operating time and results of servicing the battery from its commissioning to decommissioning. The operating time of the battery is taken into account in the same units as the vehicles equipped with it, that is, in kilometers or hours of operation with this battery. When batteries are used on different vehicles, the sum of the mileage of these vehicles with this battery is subject to accounting. In addition to the operating time, the performed maintenance work (TO) and the results of charging the battery after performing these works are subject to accounting.

Accounting for the operating time and results of charging during the operation of starter batteries can be carried out in the form given in Appendix 2 to the Norms RD-3112199-1089-02, or a convenient form for accounting for the use of the battery developed and approved in the accounting policy.

The technology for determining faults, in the presence of which it is allowed to write off starter lead-acid batteries, is given in Appendix 1 to the Norms RD-3112199-1089-02.

Appendix 16 to the Guidelines RD 37.009.015-98 offers a methodology for determining the percentage of battery wear. The methodology is as follows.

Depreciation of the battery (Jacb) is defined as the ratio of the actual operating time of the presented battery (Df) to the average service life (Dst) before its replacement (write-off), that is, according to the following formula:

*Jacob =*	Df	*x 100%*
	Dst

The battery life (average life) is obtained by mathematical processing of statistical data and is determined regardless of the type:

In three years - with an intensity of vehicle operation of 40 thousand km per year or more;

In four years - with an intensity of operation of up to 40 thousand km per year.

The actual service life of the battery is determined as the difference between the date of inspection of the presented vehicle and the date of its manufacture.

The date of manufacture is determined by the marking on the battery, the type and method of application of which are established by the regulatory document for the manufacture of a particular type, brand of battery.

Reflection of the write-off operation in accounting

According to regulations clause 349 of Instruction No. 157n on off-balance sheet 09“Spare parts for vehicles issued in exchange for worn ones” take into account material assets issued for vehicles in exchange for worn ones. The list of material assets recorded on an off-balance account (engines, batteries, tires, etc.) is established by the accounting policy of the institution.

Material values are reflected in the off-balance sheet at the time of their disposal from the balance sheet for the purpose of repairing vehicles and are accounted for during the period of their operation (use) as part of the vehicle. The disposal of material assets from off-balance sheet accounting is carried out on the basis of an act of acceptance and delivery of work performed, confirming their replacement. In our opinion, the write-off of tires and batteries from off-balance accounting should be carried out on the basis of the Act on the write-off of inventories (f. 0504230), since this document is used to draw up a decision on the write-off of inventories and serves as the basis for reflecting in the accounting of the institution of disposal from the accounts of the accounting inventory accounting (Appendix 5 to Order of the Ministry of Finance of the Russian Federation No. 173n ).

In accounting, the installation of spare parts on a car to replace worn ones and the write-off of the latter is reflected as follows:

In conclusion, I would like to draw the reader's attention to the following. Lead-acid batteries, whole or broken (AA170), are classified as waste containing metals and are subject to disposal (Nomenclature of waste (in accordance with OECD resolution) "GOST R 53691-2009. National standard of the Russian Federation. Resource saving. Waste management. Passport waste I - IV hazard classes. Basic requirements "(approved and put into effect Order of Rostekhregulirovanie dated December 15, 2009 No. 1091-st). According to Art. 1 of the Federal Law No. 89-FZ of June 24, 1998 "On Production and Consumption Waste"(hereinafter referred to as the Law on Production and Consumption Waste) production and consumption waste means the remains of raw materials, materials, semi-finished products, other products or products that have been formed in the process of production or consumption, as well as goods (products) that have lost their consumer properties. This law establishes requirements and obligations in the field of production and consumption waste management, which apply to both business entities , in the course of whose activities waste is generated, and on persons carrying out activities in the field of waste management.

Therefore, the person, as a result production activities which waste is generated, is obliged to comply with the requirements of the Law on production and consumption waste, as well as environmental and sanitary and epidemiological requirements provided for by current legislation.

According to Art. 22 of the Federal Law of March 30, 1999 No. 52-FZ "On the sanitary and epidemiological welfare of the population" production and consumption wastes are subject to collection, use, neutralization, transportation, storage and burial, the conditions and methods of which must be safe for public health and the environment, and which must be carried out in accordance with sanitary rules and other regulatory legal acts of the Russian Federation.

Clause 3.7 Csanitary and epidemiological rules and regulations SanPiN 2.1.7.1322-03 entered into force on 15.06.2003 Decree of the Chief State Sanitary Doctor of the Russian Federation dated April 30, 2003 No. 80, it has been established that during temporary storage of waste in non-stationary warehouses, in open areas without containers (in bulk, in bulk) or in leaky containers, the surface of waste stored in bulk or open storage bins must be protected from the effects of precipitation and winds (shelter with a tarpaulin, equipment with a canopy etc.), embankment and a separate network of storm drains with autonomous treatment facilities should be provided along the perimeter of the site.

By virtue of item 2 And 3 art. 14 of the Law on production and consumption waste business entities, in the course of which wastes of I-IV hazard classes are generated, are obliged to confirm the assignment of these wastes to a specific hazard class in the manner established federal body executive power, exercising state regulation in the field of protection environment. For wastes of I-IV hazard classes, a passport is drawn up on the basis of data on the composition and properties of these wastes, an assessment of their hazard ( Decree of the Presidium of the Supreme Arbitration Court of the Russian Federation dated July 12, 2011 No. 709/11 No. A32-10488 / 2010-58 / 157-58).

Article 8.2 of the Code of Administrative OffensesRF it has been established that non-compliance with environmental and sanitary-epidemiological requirements during the collection, accumulation, use, neutralization, transportation, placement and other handling of production and consumption waste or other hazardous substances entails the imposition administrative fine on officials- from 10,000 to 30,000 rubles; on legal entities- from 100,000 to 250,000 rubles. or administrative suspension of activities for up to 90 days.

Thus, in order to avoid various unpleasant situations, we recommend that you immediately transfer the batteries for disposal to a specialized organization.

_____________________________

For trailers, the norms of the residual height of the tire tread pattern are established, similar to the norms for tires of vehicles - tractors.

For example, as is done in the Order of the Federal Penitentiary Service of the Russian Federation dated April 18, 2005 No. 268 “On Approval regulatory deadlines work until overhaul and write-offs of automotive, road-building equipment and electrical equipment, the frequency of maintenance of road transport of the federal budgetary institution "Department of Motor Transport Federal Service Execution of Sentences” and the procedure for storage and conservation of vehicles, machine tools and park equipment”.

There are currently three types of batteries in use:

1. Monoblock with honeycomb covers and bridges over the covers (old design).

2. Monoblock with a common cover and bridges filled with mastic.

3. Monoblock (plastic case) with a common cover - maintenance-free battery.

Order of the Ministry of Finance of the Russian Federation of December 1, 2010 No. 157n “On Approval of the Unified Chart of Accounts for Accounting for Public Authorities (Government Bodies), Local Self-Government Bodies, State Government Bodies off-budget funds, state academies of sciences, state (municipal) institutions and instructions for its use.

Order of the Ministry of Finance of the Russian Federation dated December 15, 2010 No. 173n “On approval of the forms of primary accounting documents and accounting registers used by public authorities ( government bodies), local self-government bodies, management bodies of state non-budgetary funds, state academies sciences, state (municipal) institutions, and guidelines for their application.

Almost all commercial organizations keep vehicles on their balance sheet, these can be buses, trucks and cars. Since car tires have a limited mileage resource, and equipment is depreciated during operation, tires wear out. Accordingly, they must be written off.

Rules for the operation of car tires

Based on the norms provided for by the Federal Law of December 10, 1995 No. 196-FZ (Article 19), it is prohibited to operate vehicles with technical malfunctions, since this can lead to a threat to road safety.

Such a list of malfunctions is determined by the Decree of the Government of the Russian Federation of October 23, 1993 No. 1090. This list includes the following damage provided for car tires, in the presence of which tires cannot be used:

Worn tire tread, i.e. the tread pattern has a height below the norm: for cars, a norm equal to 1.6 mm is provided, for trucks, the tread height should not be lower than 1 mm, for buses - 2 mm.
The tire has significant damage in the form of holes, cuts, tears that expose the cord. Such malfunctions include a layered tire carcass, and a peeled tread or tire sidewall.
Lack of fasteners (bolts, nuts), broken shape of the fastening holes or change in size.
The presence of various cracks on the disk and wheel rims.
The mileage of tires has exceeded the standard number of kilometers or the period of use of tires established by law has expired.

The presence of the above damage is the basis for writing off car tires, since they cannot be used with such damage. Therefore, new tires must be installed on cars.

The write-off of unusable tires should be reflected in accounting documents accounting. There is currently no legislation regulating the decommissioning of tires. As a result, organizations must either be guided by the manufacturer's recommendations for the use of tires, or determine the life of tires themselves according to their condition and suitability for use.

Important! Using tires that have become unusable due to damage is dangerous! This may lead to a traffic accident. A worn tread surface leads to a deterioration in vehicle control, and an exposed cord can provoke rubber rupture, which leads to a complete loss of vehicle control and an accident.

Tires to be scrapped must be recycled. To do this, a certain form of an agreement is concluded with the organization that accepts tires for recycling and then forwards the decommissioned rubber to a tire repair plant for recycling.

Vehicle mileage standards

At present, any legal documents for the write-off of tires and other spare parts of vehicles for commercial organizations does not exist.

The standards that determine the operating mileage of automobile tires are established by the manufacturer on the basis of a letter from the Ministry of Transport of Russia. As a result, every manager commercial organization has the right to independently establish mileage standards, based on the recommendations of the manufacturer, and to fix these standards with his organization order.

In the absence of information from the manufacturer on the recommendations for the operation of car tires, use own experience operating companies or recommendations from other manufacturers for the production of the same tires.

When developing and approving the norms for the operational mileage of tires, the head of the organization must take into account that the norms he approves meet the criteria established by the Tax Code of the Russian Federation. He must substantiate these norms, justify them economically and document them.

Car tires to be written off must be evaluated and approved by a specially created expert commission. The main document is the write-off act. He confirms that the tires are not suitable for further use and instead of them it is necessary to install new tires on the vehicle.

Accounting

Car tires, which are purchased separately from the car, are reflected in accounting on account 10 "Materials". The basis is the Chart of Accounts for accounting for the financial and economic activities of the enterprise and the Instruction for its application, adopted by the Ministry of Finance of Russia.

When tires are handed over for use, they are written off to cost accounting accounts.

The basis for this is Guidelines according to accounting, approved by the Ministry of Finance Russia.

The cost of the tires themselves is debited from account 10 “Materials”, subaccount “Spare parts” to debit accounts of cost accounting. The control of the movement of automobile tires is carried out by accounting on the off-balance account D-t sch.012.

In the event that tires are out of service, the basis of which is a write-off certificate, they (tires) are credited to the warehouse at the cost of waste. The movement of decommissioned tires, their presence, as well as scrap tires are recorded on the accounts "Materials" and "Other materials" as salvage.

Waste that is generated in the divisions of enterprises is collected in the prescribed manner, their name and quantity are indicated in the delivery notes and transferred with the invoices to the waste warehouse. The enterprise, focusing on the prevailing prices for scrap, scrap and rags, determines the cost of waste. The price must match the one that can be used in the sale.

For your information! Tires that are unsuitable for restoration can be disposed of by a specialized organization on the basis of a concluded agreement.

Material values that remain in the organization after the write-off of items unsuitable for restoration and further use are accounted for at market value on this moment. The corresponding amounts are calculated as financial results at a commercial enterprise, that is, in accounting, the waste that remains after the write-off of waste materials is credited to account 91: Dt account 10 “Materials”, subaccount 6 “Other materials” Kt account 91 “Other income and expenses ". Tires that are unsuitable for restoration are taken into account as salvage.

In accounting, the delivery of unusable tires to the balance sheet of a specialized organization is documented as a regular sale. And the income received from the sale of inventories is taken into account together with other income. At the same time, tires to be disposed of are reflected in the accounting documentation as other expenses.

tax accounting

The costs incurred by the taxpayer for repairs are taken into account as other expenses. They are recognized in the reporting (tax) period when they were incurred in the amount of actual costs.

Based tax code RF is the remnants of raw materials or materials formed during the production of goods that have lost their qualities (chemical or physical properties), used at excessive costs or not for their intended purpose.

If the inventory related residues were transferred as full-fledged raw materials to other divisions in order to produce other types of goods, then they (residuals) are not returnable waste.

Important! Residues are recognized as returnable waste for the purpose of profit taxation if they are not used for their intended purpose and they belong to residues that have lost their consumer qualities.

The norms of the Tax Code of Russia say that tires that are subject to disposal, not suitable for further operation, do not belong to returnable waste and are not recognized by them.

Summing up, we can say that in order to write off used tires, you need to perform the following steps:

Create an expert commission to write off tires unsuitable for further use.
Draw up a write-off act with the obligatory justification of the reasons for the write-off.
Create an order (order) on the write-off of tires and their disposal.
Record write-offs in accounting documents.
Organize the disposal of tires from a company licensed for this activity.

Instruction

IN total cost the purchased car includes the cost of tires. Keep records of those that are on, by type (tubes, tires, rim tapes), grades, sizes and technical condition (new, in need of repair, used, scrap).

To streamline accounting, get accounting cards, in which fix the garage number of the tire, its size, manufacturer, make and state number of the car, date of installation or dismantling, mileage, reason for leaving operation, and also indicate the mileage from the date of purchase to complete wear .

Using such cards, keep track of the history of the tire from the moment it was put into operation until it was written off. Tires that were removed from the car for or for repair, come to the warehouse on invoices with the appropriate account on the card. Posting is carried out materially according to the waybill in the form TTN-1 or according to the waybill TN-2. It is issued by the supplier in the manner prescribed by the decree of the Ministry of Finance.

Carry out the release of tires from the warehouse on demand, as well as taking into account control function on the card, where note that it is issued instead of the one withdrawn and credited in the warehouse.

If the tire is sent, make sure that the commission, chief engineer or manager signs the record card for its work. This card will be an act of writing off a tire.

For tires that arrived after restoration, get new accounting cards. The release of tires that are required to replace the unusable ones should be carried out according to the act-requirement for replacement, only if the tires removed from the car are returned to the warehouse.

Sources:

write-off of car tires

If your car is more than 10 years old and you are thinking about purchasing a new one, then there are two options - either sell it to a new owner, or scrap the car. The procedure for writing off a car does not take a large number time. In addition, the state offers a cash bonus for scrapping a car for the purchase of a new Russian car.

Instruction

The owner must come to the district traffic police department, have the following registration documents with him:

Certificate of registration or registration certificate

Write an application addressed to the head of the traffic police at. The head of the traffic police, if there are documents, may decide to write off without. Even district inspectors have the right to inspect and issue an act for write-off. At the same time, the district police officer writes a report, where he confirms that the units and the unit correspond and are ready for write-off.

Helpful advice

A decommissioned car cannot be re-registered. For driving a vehicle that is not registered in the prescribed manner and has not passed the state technical inspection, you will be fined for administrative offense.

Sources:

decommissioned cars

Currently, car tires from various manufacturers have appeared on sale. The financial difficulties of many motorists caused the appearance of inexpensive Chinese-made tires on sale. The choice of tires is greatly complicated by the wide variety of model ranges. To choose the right tires for your car, it is enough to know the tire size recommended by the manufacturer, the weight of the car and the conditions of its operation.

You will need

Data on vehicle weight and tire size.

Instruction

Buy tires of the correct size recommended by the manufacturer. The size on the side of the tire looks like this: 185/65R14 82Q. The first digit is the tire width in millimeters, the second is the height as a percentage of the width, R14 indicates the use only for disks with a mounting diameter of 14 inches, 82Q is the load and speed coefficient. Their values can be found in a store that sells tires.

Do not try to purchase tires wider than recommended by the manufacturer. This will reduce the pressure on the road and worsen traction. This can be partly offset by the use of a softer rubber model.

Pay attention to the coefficient of adhesion and the suitability of this characteristic for your goals. The required coefficient of adhesion depends on the weight of the machine. The adhesion coefficient is always indicated by a number in the name, for example, BRIDGESTONE "DMZ-3". The number 3 indicates that this is the softest rubber in this range and has the highest coefficient of grip. They are ideal for heavy vehicles with small wheels such as the Mitsubishi Delica and similar. There are tires for diametrically opposed purposes, for example, Nokian "Hakkapelliita-5". These tires are ideal for a light car with large wheels such as Suzuki "Escudo" or Toyota "RAV-4" or similar.

Pay attention to the load factor (it is encrypted in the tire size line). The load factor primarily depends on the materials used by the manufacturer. The softness of the tread does not depend on the load factor.

To choose a good rubber, make it a test for slipperiness. Place the tip of your index finger on the running surface of the tire, lightly press your finger against the tread and with a little effort, try to get your finger to slide along the pattern. If the finger slides easily, without noticeable resistance, then such wheels will not hold the car well in ice, especially in the thaw.

Pay attention to the structure of the sidewalls of the tire. Homogeneous rigid sidewalls will make driving on ice bumps very hard, possibly difficult to control, but at the same time such wheels will have reduced rolling resistance. It is better to buy tires with a mixed structure, where it is closer to the disk side hard, and softer closer to the tread.

Tires are unidirectional and universal. The difference is that universal tires can be put on either side, while unidirectional tires can only be put on one side of the car, right or left. Whether this wheel will be installed on the right or left side is set when mounting the tire on the disk. Practice shows that the use of unidirectional tires improves the grip of the car on the road. high speed.

Early history of the company

Bridgestone was founded in 1931 by Shojiro Ishibashi. The name of the company itself is a literal translation into English language the names of the founder. The surname literally translates into Russian - “stone bridge”.

The first tire factory was built in 1934 in the Japanese city of Kurume. In the thirties of the last century, in addition to tires, the company also produced sports goods, hoses, belts, insulating materials, which then brought it the bulk of its profits.

During the Second World War, the company was forced to serve the needs of the army. During one of the bombings, the company's headquarters were destroyed. Lost documentation. But the factories in Kuruma and Yokohama survived, which made it possible to establish production after the war.

In the 1950s, the company developed rapidly. The company came out on top in the production of tires in Japan. Annual sales revenue reached ten billion yen.

Expansion to the international market

The sixties were the years of the beginning of the expansion of the Bridgestone company in international market. In 1965, the first overseas factory opened in Singapore. Soon, tires began to be produced at a new plant in Thailand. A sales office was opened in North America.

The expansion continued in the 1970s. Bridgestone has built factories in Indonesia and Iran. The company also acquired tire manufacturing facilities in Taiwan and Australia from local manufacturers.

In the 1980s, Bridgestone continued its overseas expansion strategy with the goal of becoming one of the top three rubber manufacturers in the world. As part of this strategy, the firm acquired a plant in Tennessee from Firestone. It became Bridgestone's first production site in North America.

Well, in 1988, Firestone itself was bought out, the second, at that time, tire company on the American continent. Thus, Bridgestone has become a global corporation. Its production capacity was supplemented by several dozen factories in North, Central and South America. In the same 1988, the company began operations in Europe.

In the nineties, the corporation continued to expand its business on a global scale. New manufacturing facilities have been established in Thailand, India, Poland, China and the United States of America.

Sources:

Bridgestone Corporate
A Global Dream