Accounts 23 and 29 take into account auxiliary costs. In the 1C 8.3 program, at the end of the month they are closed automatically to account 20. The closing mechanism is similar to the 20th count:

Closing accounts 25, 26

Account 25 is used for costs that need to be distributed to the cost price, but cannot be attributed to any one item group:

The procedure for closing account 25 is determined in the Accounting Policy on the Costs tab:

Here you can set the required number of rules for distributing accounts 25 and 26, and also indicate the date from which this rule will be used:

Account 26 is intended for accounting for general business expenses. In the Accounting Policy, you can choose one of two ways to close it:

Direct costing – count 90;
In cost of sales.

In the second case, the rules for distribution to cost are set similarly to account 25. If in 1C 8.3 the rules are set incorrectly or the conditions for closing accounts are not met, a balance will remain on them, which according to the accounting methodology should not exist. On account 26 in tax accounting, a balance is allowed for standardized expenses.

Errors when closing accounts 25 and 26

Errors when closing accounts 25 and 26 in 1C 8.3 and 8.2, if the direct costing method is not chosen, are usually due to the fact that the costs being written off are not directly attributable to some type of activity. Account data should be distributed proportionally to the base, which in 1C 8.3 we independently set in the settings.

Let’s say that this indicator is not included in the accounting for a given month. For example, with a given distribution proportional to revenue, there is no revenue:

It happens that distribution methods are not specified at all, then the 1C 8.3 program will report this:

In the methods, you need to specify the distribution base, and you can also specify the direct cost account to which you need to write off general production and general business expenses:

That is, when account balances arise, you need to analyze the specified conditions for closing. There are several ways to correct the situation:

Change the conditions - rewrite the accounting policy if the rule is set incorrectly;
Artificially create the required conditions for closing - reflect revenue, etc.;
Closing the account manually is the most extreme option.

For more details on how to close accounts 20 and 25 at the end of the month in 1C 8.3, see our video lesson:

Closing account 44

Account 44 reflects sales expenses: advertising, delivery of goods to your warehouse, entertainment expenses. After the end of the month, the balance on this account may remain as part of normalized expenses - in tax accounting. To do this, the corresponding cost item must be selected in the receipt document:

Type of consumption the article should contain - Standardized expenses:

For entertainment expenses, the cost type must be -

In this case, at the end of the month, the calculation of the norm for inclusion in expenses will be carried out automatically (4% of labor costs).

Transport costs on account 44

If transportation costs for delivering goods to your warehouse are taken into account on account 44, then the type of expense should be

Then, in accordance with the law, in 1C 8.3, transportation costs will be distributed in proportion to the balance of goods in the warehouse and written off at the time of sale of the goods in both accounting and tax accounting, and a balance will remain on account 44:

What methods are provided for distributing transportation costs in NU and BU are discussed in our video lesson:

Advertising expenses

In 1C 8.3, to automatically calculate the rate of 1% of revenue for advertising expenses:

type of expense provided Standardized:

Calculation of write-off of standardized expenses

The calculation of write-off of normalized expenses can be checked:

We look at the entertainment expenses in the help-calculation of normalized expenses:

Cumulative labor costs can be found in the Reports-Tax Accounting Registers section:

We check the calculation: RUB 437,647.91*4%=RUB 17,505.92:

Revenue by tax accounting from SALT to 90.01 and 91.01:

Let's check the calculation (RUB 2,535,720.97 + RUB 4,938.19)*1%=RUB 25,406.59:

Checking the write-off of transportation costs:

This help will help you make a calculation:

The share is calculated using the average percentage formula:

In our case:

Let's check the calculation (0+880.76)/(39,312.10+586,987.31)=0.0014=0.14%:

In more detail, how to check how the 1C 8.2 (8.3) program wrote off part of the transportation costs for financial results For information on accounting and tax accounting, watch our video lesson:

Closing 20 accounts

In 1C 8.3, the settings for closing 20 accounts are on the tab Expenses:

In the 1C 8.3 program there are three options:

Don't use count 20 at all;
Use for production of products;
Use to perform work or provide services;

In the latter case, you need to determine the procedure for closing the account:

Without taking into account revenue - account 20 will be closed monthly in any case;
Taking into account revenue, account 20 will be closed only if there is sales (in the context of each product group);
Taking into account revenue only - account 20 will be closed only when the sale is completed with the document Provision of production services:

The most common mistakes when closing an account 20

Document not entered Shift production report– production costs will remain on balance;
Including revenue revenue is not reflected, that is, there is not a single sales document. The problem can be solved by formally reflecting revenue at 1 ruble;
With the selected setting, closing Including revenue from production services only implementation is documented Provision of services, Implementation.
Duplication of item groups, that is, when the selected setting closes Including revenue, revenue is reflected in one product group, and costs in another - doubled:

Therefore, account 20 is not closed:

Not specified at all nomenclature group in a cost write-off or sales document:

The 1C 8.3 program will report an error when closing the month:

In 1C 8.3, you can close account 20 manually, but it’s better to find the error and fix it.

Is it possible in the 1C 8.3 program to provide for automatic write-off of expenses from account 20 without reflecting revenue by item group, see our video:

Unfinished production

Accounts 20, 23, 29 may have a balance of . Each enterprise chooses a methodology for assessing work in progress independently and enshrines it in accounting policy. The 1C 8.3 program provides a document for this WIP Inventory:

The document is created for each cost account separately, broken down by item groups. Accounting and tax accounting amounts are calculated and entered manually:

Cost accounts (20, 23, 25, 26) are closed in 1C automatically when executed regulatory operation « ».

However, this process often ends with errors. The main reason is incorrectly entered initial data. Let's see which data errors most often lead to errors in 1C 8.3 when closing accounts 20, 23, 25, 26.

First of all, let's understand what direct and indirect costs are. Why is it that cost account data is often not closed in 1C?

Figure 1 schematically shows direct costs, i.e. those that can be attributed to specific products. These costs are written off to 20 (main production) and 23 (auxiliary) accounts.

By “cost” we can understand the wages of production workers, the cost of consumables, depreciation of equipment, and other types of costs. The main thing that unites such costs is that the products to which they relate are known in advance.

Different colors indicate products and costs with the same analytics. In 1C - this (and, possibly, divisions, if their use is configured). In order for the cost to “go” to the desired product, it must have the same analytics.

Within a product group, costs are distributed in proportion to the planned cost.

“Cost 10” (Fig. 1) will “hang” in the department, since its analytics do not coincide with any products. This is the main reason for errors when closing 20 accounts.

In this case, in the program after the month is closed, the cost calculation will look like this (Fig. 2):

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As you can see, a line with zero cost appeared in the report, although there are both direct (“nuts”) and indirect costs (“labor”). There is no issue for this nomenclature group. To correct the error in closing account 20 in 1C Accounting, you need to check the costs for the “Footwear” item group.

For analysis, you can use the standard “Subconto Analysis” report (Fig. 3). Most likely, for the cost “Nuts” the “Main nomenclature group” should be selected, according to which “Nut butter” was produced.

Indirect costs on accounts 25 and 26

Let's deal with indirect costs(Fig. 4). They apply to several types of products at once, so they require distribution. Such costs are taken into account in accounts 25 and 26. These may include storekeepers, dispatchers, accountants, the same (if the equipment is used to produce different types products) etc.

Indirect costs are distributed among cost items in proportion to the distribution base. In Fig. 4, each cost item has its own color, and each product has a corresponding base (of the same color).

Necessary conditions for distribution:

for each item a distribution method must be assigned;
the corresponding base must be “attached” to the product.

For example, the item “Basic materials” is distributed in proportion to the planned cost. This means that this value must be indicated in the program for each product. In 1C, the planned cost is recorded in the document “Setting item prices”.

In Fig. 4, “purple” costs will not be distributed, since the base for them has not been determined. For example, the distribution method “Wages” was set for them, but in the current period there were no direct costs for the corresponding item.

General characteristics of the account and its closure

According to the main types of classification of accounts. 23 is:

In relation to the balance - active, i.e. this account There can only be a debit balance, which, when reporting, forms a balance sheet asset.
According to economic content - a calculation account for accounting economic processes, and specifically production costs.
In terms of detail - synthetic. It takes into account generalized data on the costs of auxiliary production in monetary terms. Analytical accounting can be organized by type of production, cost items, etc.

In addition, since on the account. 23, costs accumulate and the closing procedure is applied to it at the end of the reporting period. This will be discussed in more detail in the corresponding section.

Accounting objects and subaccounts

Account 23 reflects information about those productions that are not related to the main activities of the enterprise, but provide conditions for its functioning. For different types of business, the types of auxiliary production may be different. However, several categories can be distinguished for which subaccounts of account 23 are usually opened:

Generation of energy of all types (electricity, heat, etc.).
Transport divisions.
Repair Vehicle, equipment, etc.
Providing food for company employees.
Production of tools, equipment, spare parts.
Installation of individual structures, parts (for construction organizations).
Construction of temporary structures.
Canning of food products (for agricultural enterprises).

Postings by debit

The debit of account 23 - Auxiliary production - reflects expenses associated with the implementation of the corresponding production process. First of all, these are direct costs, the main of which are:

Write-off of raw materials and materials:

Dt 23 Kt 10.

Accrual wages and contributions to extra-budgetary funds:

Dt 23 Kt 70;

Dt 23 Kt 69.

Services and works purchased from third party organizations or individuals:

Dt 23 Kt 60 (76).

In addition, in the debit of the account. 23, part of the overhead costs that relate to the activities of auxiliary production is written off:

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Dt 23 Kt 25 - general production expenses are written off;
Dt 23 Kt 26 - general business expenses are written off.

The costs of organizing production, if appropriate, can be taken into account directly in the account. 23, without using count. 25.

Loan transactions

The credit entries in account 23 primarily reflect write-offs of expenses. Corresponding accounts show which cost categories the accumulated amounts are distributed to:

Dt 20 Kt 23 - costs are allocated to main production;
Dt 25 Kt 23 - for general production expenses;
Dt 26 Kt 23 - for general business expenses.

Accounting for the costs of repair departments is possible in two options, depending on whether the enterprise has a repair fund. If there is no such fund, then “repair” costs are written off as shown above.

If the fund is created, then its funds are accounted for in a separate subaccount to the account. 96 "Reserves" upcoming expenses" In this case, repair costs are written off from account 23 to debit 96:

Dt 96 Kt 23.

Also, auxiliary production can provide services on the side. For example, a repair department - to service equipment of other organizations, or a boiler room - to heat not only the company’s buildings, but also its neighbors. In this case, part of the costs related to “third-party” revenue is written off to the debit of the account. 90.2 “Cost of sales”:

Dt 90.2 Kt 23.

How to close account 23

Closing a calculation account is a procedure for assigning the costs collected on it to the cost price finished products(services). It is carried out at the end of each reporting period. This period is usually a month, since most recurring costs are accrued monthly.

The basis for distribution when closing account 23 depends on the specifics of the auxiliary production. If we are talking about energy resources, then Gcal or kWh is chosen as the base, for water supply - a cubic meter of water, for a transport section - t/km, etc. In the case when auxiliary production facilities provide services on the side, the corresponding costs for them must be taken into account and distributed separately.

In some cases, a debit balance may remain after closing, indicating the presence of work in progress. This could be, for example, unfinished complex repairs or the construction of a temporary structure.

Score 23 accounting serves to summarize information about the costs of departments providing main production. The debit of the account collects expenses, and the credit reflects their distribution among accounting objects. The balance on account 23 indicates the presence of work in progress.

Account 23 “Auxiliary production” is intended to summarize information about the costs of production that are auxiliary (auxiliary) for the main production of the organization. In particular, this account is used to account for production costs that provide:

service various types energy (electricity, steam, gas, air, etc.);

transport services;

repair of fixed assets;

production of tools, dies, spare parts; building parts, structures or enrichment building materials(mainly in construction organizations);

construction of (temporary) non-title structures;

extraction of stone, gravel, sand and other non-metallic materials;

logging, sawmilling;

salting, drying and canning of agricultural products, etc.

The debit of account 23 “Auxiliary production” reflects direct costs associated directly with the production of products, performance of work and provision of services, as well as indirect costs associated with the management and maintenance of auxiliary production, and losses from defects. Direct expenses related directly to the production of products, performance of work and provision of services are written off to account 23 “Auxiliary production” from the credit of accounting accounts inventories, settlements with employees regarding wages, etc. Indirect costs, associated with the management and maintenance of auxiliary production, are written off to account 23 “Auxiliary production” from accounts 25 “General production expenses” and 26 “ General running costs" If appropriate, production maintenance costs can be taken into account directly on account 23 “Auxiliary production” (without prior accumulation on account 25 “General production expenses”). Losses from defects are written off to account 23 “Auxiliary production” from the credit of account 28 “Defects in production”.
In the credit of account 23 “Auxiliary production” the amounts are reflected actual cost completed production of products, work performed and services provided. These amounts are written off from account 23 “Auxiliary production” to the debit of the accounts:

20 "Main production"— when releasing products (works, services) to the main production;

29 " Service industries and farms"— when releasing products (works, services) to service industries or farms;

90 "Sales" — when performing work and services for third parties;

40 “Release of products (works, services)”- when using this account to account for production costs, etc.

The balance of account 23 “Auxiliary production” at the end of the month shows the cost of work in progress.

Analytical accounting for account 23 “Auxiliary production” is carried out by type of production.

During the month, the debit of account 23 includes all costs of auxiliary production from the credit of the corresponding material, settlement and cash accounts (10 “Materials”, 70 “Settlements with personnel for wages”, 25 “General production expenses”, 26 “General expenses”, 28 “Losses from marriage”, accounts 02, 05, 11, 12, 13, 14, 16, 21, 23, 31, 40, 46, 50, 60, 63, 67, 69, etc.).

Production maintenance costs can be accumulated on account 23 without prior accumulation on account 25.

At the end of the month, the costs of auxiliary production are distributed in proportion to the amount of services consumed or products produced in the appropriate units of measurement (1 kW/h of electricity, 1 Gcal of heat, 1 ton of steam, 1000 m 3 of compressed air, 1 m 3 of water, 1 ton of transportation or 1 hour vehicle operation, 1t - reduced freight turnover, etc.).

Account 23 “Auxiliary productions”
corresponds with accounts

by debit	on loan
02 Depreciation of fixed assets	06 Long-term financial investments
05 Amortization of intangible assets	07 Equipment for installation
10 Materials	08 Capital investments
	10 Materials
	11 Animals for growing and fattening
13 Wear and tear of low-value and high-wear items	12 Low-value and high-wear items
	14 Revaluation of material assets
16 Deviation in the cost of materials	15 Procurement and acquisition of materials
19 Value added tax on acquired assets	20 Main production
	21 Semi-finished products of own production
	23 Auxiliary productions
	25 General production expenses
26 General expenses	26 General expenses
28 Defects in production	28 Defects in production
31 Deferred expenses	29 Service industries and farms
40 Finished products	30 Non-capital works
	31 Deferred expenses
50 Cashier	37 Release of products (works, services)
60 Settlements with suppliers and contractors	41 Products
63 Claims settlements	43 Selling expenses
65 Calculations for property and personal insurance	44 Distribution costs
67 Calculations for off-budget payments	45 Items shipped
69 Calculations according to social insurance and provision	46 Sales of products (works, services)
	47 Sales and other disposal of fixed assets
76 Settlements with various debtors and creditors	58 Short-term financial investments
	70 Settlements with personnel for wages
80 Profits and losses	73 Settlements with personnel for other operations
	78 Settlements with subsidiaries (dependent) enterprises
	79 On-farm settlements
	80 Profits and losses
	84 Shortages and losses from damage to valuables
	87 Additional capital
	89 Reserves for future expenses and payments

In the journal-order form, cost accounting for each workshop of auxiliary production is carried out in the cost accounting sheet of service production and farms (form No. 13). In them, costs are taken into account for individual types of products (services) and cost items. The monthly results of the statements are transferred to the order journal No. 10.

The actual cost of products manufactured, work performed and services provided is written off from account 23 to the debit of the accounts:

20 “Main production” - when releasing products (works, services) to the main production or main type of activity,

46 “Sales of products (works, services)” - when performing work and services for third-party enterprises;

29 “Service industries and farms” - when releasing products (works, services) to service industries and farms,

other accounts (08, 10, 11, 12, 15, 21, 30, 31, 37, 40, etc.).

In the first option, we are limited to taking into account costs for each workshop (redistribution). The accounting records do not reflect the movement of semi-finished products, and control over their movement from one workshop to another is carried out by the accounting department based on operational accounting data in physical terms. In accordance with this cost accounting procedure, the cost of semi-finished products after each processing stage is not determined, but only the cost of the finished product is calculated.

In the second option, the movement of semi-finished products from workshop to workshop is recorded in accounting records and the cost of semi-finished products is calculated after each limit. Wherein accounting records in the main production account, previously recorded production costs are repeated as many times as the number of processing phases raw materials and basic materials go through. This layering of previously taken into account production costs complicates the accounting and calculation of product costs, and there is a need to clear the enterprise's summary indicators of production costs from intra-plant turnover. At the same time, this option makes it possible to identify the cost of semi-finished products at various stages of their processing and thereby provides more effective control over the process of formation of the cost of production.

In the practice of enterprises, a mixed or partially semi-finished option is often used, in which semi-finished products are reflected in accounting at the first stages as a semi-finished product, and at subsequent stages - as a non-semi-finished version.

Production costs are included in the cost of production of the reporting period to which they relate, regardless of the time of payment - preliminary ( rent etc.) or subsequent (payment of workers’ holidays, etc.).

The work to close account 23 comes down to the following.

auxiliary productions are determined:

- actual costs;

- shop expenses subject to distribution;

- deviations of shop expenses subject to write-off from the amounts of these expenses distributed during the year according to the planned percentage;

- calculation of the actual cost per unit of work and services;

- calculation difference per unit of work;

- transfer of calculation differences to the accounts of service consumers.

When determining the sequence of closing analytical accounts, it is advisable to be guided by the following principles:

1. First, accounts that do not have counter services and consumer accounts within account 23 are closed.

2. Then - those who do not have counter services, but have consumer accounts within account 23.

3. After this - having a minimum of counter services and a minimum of consumer accounts within account 23.

4. Accounts with a maximum of counter services and a minimum of consumer accounts within account 23 are closed last.

With this sequence of closing accounts, no conventions will be allowed either in the cost of the calculated unit or in the amount of the calculation difference due to counter services on unclosed accounts accounted for at the planned cost.

Based on this, each organization determines the sequence of closing analytical accounts, taking into account specific business conditions.

2. THE IMPORTANCE AND OBJECTIVES OF PRODUCTION ACCOUNTING FOR SERVICE PRODUCTIONS AND ECONOMIES

For servicing main production workshops and others structural divisions energy, packaging, provision of transport, repair and economic services, tools, the organization creates auxiliary production in the corresponding profile:

Energy shops (electricity shops, compressor and steam power shops, water supply shops, etc.);

Container shops engaged in the manufacture of appropriate containers, based on the specifics of the finished product being manufactured, and repair of containers;

Transport shops that provide loading and unloading operations during acceptance, disposal and internal movement of material, production and other stocks and carry out the necessary renovation work to maintain loading and unloading mechanisms and access roads in working condition;

Repair shops that manufacture and restore spare parts, repair equipment, buildings, etc.;

Tool shops producing tools, their repair and restoration, manufacturing molds, dies, fixtures, etc.

The organization of accounting for current costs in auxiliary production is greatly influenced by their current classification.

It is based on the following features:

Nature of products;

Organizational form of management.

An individual production cycle is most typical for tool shops, where the production of non-standard equipment, the manufacture of special tooling, etc. can be carried out. In such workshops, which are classified as complex technological process, there may be work in progress for the reporting period, and the cost of production of specific equipment is calculated only after the completion of a specific order, including the necessary tests.

If, upon completion of the order, several types of products are produced, then the cost of each of them is calculated by distributing costs between the types of products in proportion to the planned or standard cost.

For auxiliary workshops with a serial production nature, small batches of individual tools or spare parts are produced, intended mainly for internal consumption.

The mass nature of production is typical for transport and energy workshops.

Based on the nature of the products produced, auxiliary workshops with simple and complex production are distinguished.

In simple industries, homogeneous products are produced. These are transport and energy workshops. The composition of the latter includes electrical shops, steam power shops, compressor shops, heating shops, and a water pumping station. The unit of measurement in them is, respectively, 1 kWh, 1000 m 3 of compressed air. 1 t of steam, 1 m3 of water, 1 Gcal of heat; in translation shops, the calculation unit is 1 ton of transportation or 1 hour of vehicle operation.

There is no work in progress here. The cost per unit of production (1 kWh of electricity produced by an electrical workshop or 1000 m3 of compressed air in a compressor workshop) is calculated by dividing the generated reporting period current costs for a specific workshop for the volume of products produced or services provided. As you can see, in such industries a simple calculation method is used, due to a single-distribution production cycle.

Complex industries usually include auxiliary production shops where various products and semi-finished products are produced. A characteristic feature of such industries is the presence of work in progress.

At the end of the reporting period, a statement of distribution of services of auxiliary production is compiled, which are reflected in accounting in real terms and at estimated (actual) cost. The basis for its compilation is meter readings, information presented in waybills by car brands, invoices, acceptance certificates, etc.

If there are counter services from auxiliary production shops (for example, the supply of electricity by the power shop to the steam power shop is accompanied by the provision of steam to the power shop), it is advisable to evaluate such services at the standard (planned) cost, adjusting it in the first days of the month / following the reporting month, when the actual cost of the corresponding types of products or services.

The organizational form of management of auxiliary production provides for the presence of separate production facilities or workshops for the production individual species products (tools, containers, etc.) or provision of services. In addition, these can be separate sections and teams of enterprises or corresponding services as part of the main workshops. In any case, the organizational form of management of auxiliary production should be focused on at least two goals:

Contribute to the management efficiency of the enterprise as a whole;

Providing services and performing work to other workshops at the lowest cost.

For each auxiliary workshop, Statement No. 12 is opened monthly, in which for each reporting period, on an accrual basis from the beginning of the year, planned and actual information on current costs is reflected.

Synthetic accounting of auxiliary production is carried out on the basis of the data in statement No. 12 in the first section of the order journal No. 10.

The main accounting register where data on the volume of services provided is accumulated is the development table, f. No. 9 “Distribution of auxiliary production services.”

Costs in the form of basic wages of auxiliary workers, basic materials are subject to inclusion in the cost of specific types of products (works, services) directly in the debit of account 23 “Auxiliary production”. Management costs accounted for in account 25 “Overall production expenses” are preliminarily distributed through the established base between the objects of calculation and are subsequently allocated to account 23 “Auxiliary production”.

General business expenses are included in the cost of production (work, services) of auxiliary workshops only when they are sold to external consumers.

Mutual services of auxiliary workshops are reflected in accounting at planned cost by an internal entry in account 23 “Auxiliary production”. When the corresponding structures in the form of tool, repair and other services at the enterprise are not allocated as independent divisions, but are assigned to separate main workshops, then the costs of their maintenance are taken into account in as usual on production accounts, i.e., bypassing account 23 “Auxiliary production”.

Account 23 “Auxiliary production” has the largest number of addresses for attributing its costs and the smallest number for counter transactions to reflect costs from other operational calculation accounts. This allows you to close your account first.

At the end of the year for each subaccount ( analytical account) determine the actual cost of work performed and services provided and write off deviations to the appropriate accounts depending on the volume of work and services consumed in such a way that the amount of turnover on the credit of the account is equal to the turnover on the debit of the account.

The costs of the repair shop during the year are written off to specific cost accounting objects, including to the accounts of auxiliary production at actual cost.

The cost of repairs to buildings and structures is written off in the same way. From other subaccounts, work and services are usually written off at planned cost. For work and services that some auxiliary productions performed for other auxiliary productions, deviations are not written off.

Repair shops. At the end of the year, the shop expenses of the repair shop are distributed first if they were not written off during the year. If the write-off was carried out according to the standard, then adjustments are made to the written-off amounts.

Shop expenses are written off proportionally total amount direct costs allocated to the objects being repaired, accompanying this distribution with the entry:

account debit

23-1 "Repair shops" (analytical accounts of repaired objects"

account credit

23-1 “Repair shops” (analytical account “Shop expenses of a repair shop”).

The next step is to write off the costs of the repair shop by accessory:

account credit

23-1 "Repair shops"

debit accounts:

08 "Investing in fixed assets" - for the amount of costs for the acquisition or manufacture of fixed assets;

10 “Materials” - for the costs of manufacturing equipment, spare parts, etc.;

20 “Main production” - for costs of main production;

25 “General production costs” - for the amount of industry costs;

26 “General business expenses” - for general business expenses;

29 “Servicing industries and households” - for the amount of costs for maintaining the housing stock, social and domestic facilities, etc.;

90 “Sales” - for the cost of work and services provided to the third party;

91 “Other income and expenses” - for the amount of operating expenses.

Account 23-1 “Repair shops” may have a carryover balance in the amount of the cost of unfinished repairs.

If the amount of shop expenses distributed according to the standard turns out to be greater than the actual shop costs, then the distribution is made using the red reversal method.

Repair of buildings and structures. Analytical accounts in this sub-account are closed as the current or overhaul, therefore, at the end of the year, only part of the construction overhead costs can be written off to this subaccount:

account debit

23-2 "Repair of buildings and structures"

account credit

08-3 "Construction of fixed assets".

The share of such expenses attributable to completed repairs is written off as the corresponding costs:

debit accounts

20 “Main production”, 23 “Auxiliary production”, etc.

account credit

23-2 "Repair of buildings and structures."

This subaccount may also have a carryover balance in the amount of the cost of unfinished repairs.

Automobile transport. This type of auxiliary production carries out cargo transportation and special work - transportation of passengers, performs the functions of mobile repair shops, cranes, snow plows, etc. In addition, passenger road transport does a lot of work.