When an employee goes to study at the expense of the employer, the accountant and personnel officer must approach the preparation of documents especially carefully - the effectiveness of educational expenses will depend on the execution of the papers. After all, the following situation often arises: an organization invests in the education of an employee, expecting that he will continue to work and use new knowledge for the benefit of the company. However, an employee who received education at the expense of the organization quits immediately after receiving the diploma. We will tell you how to prevent this in this article.

Tax wording

If the employer is concerned about increasing the educational level of employees, then, as a rule, it is he who selects the educational institution, determines the training program and finances the studies.

From the perspective Labor Code employee training at the initiative of the organization can be divided into three types: vocational training, retraining and advanced training (Article 197 of the Labor Code of the Russian Federation). In this case, training refers to the initial vocational training of employees who previously had no profession at all. An example of this type of training could be sending an assistant accountant to a financial university whose educational documents only have a school certificate.

Retraining (retraining) is carried out for workers who already have a profession and who, as a result of training, receive a new one. An example is studying an accountant at a law school.

Finally, advanced training is the further training of an employee in the same profession in order to improve professional knowledge, skills and abilities. An example here would be all kinds of advanced training courses.
As you can see, the main difference between advanced training and other forms of training is that the employee does not receive a new profession. This nuance is important for tax purposes. Therefore, the first thing you need to pay attention to when drawing up documents for training is how to correctly indicate the type of training. After all, discrepancies between documents and actual circumstances can lead to very unfavorable tax consequences.

We draw up an agreement

Regardless of what and how you decide to train an employee, the assignment to study is formalized in a separate agreement. At its core, such an agreement is an additional agreement to employment contract(Part 2 of Article 198 of the Labor Code of the Russian Federation). This means that its content must first of all comply with the requirements of the Labor Code of the Russian Federation. Simply put, it is impossible to include in the contract conditions that worsen the student’s situation (for example, setting smaller vacations or limiting payment for travel to the place of study). More precisely, it is possible to include such conditions, but they will be invalid (Article 206 of the Labor Code of the Russian Federation).

Let's take a closer look at the terms of the student agreement. According to Article 199 of the Labor Code, the apprenticeship contract must include the names of the parties and the specific profession, specialty, qualification that the employee will acquire during the training process. When formulating this condition, it would not be out of place to indicate that the training is carried out in the interests of the employer - such a phrase in the main document formalizing the training will be a serious safety net in the event of disputes regarding the calculation of taxes (we will talk in detail about taxation and training of employees in the next article) .

In addition, the contract must stipulate that the employer provides the employee with training opportunities, and the employee undertakes to undergo such training. Here it is advisable not to limit yourself to general phrases, but to specifically describe all the benefits that the employer will provide to the student. Here you can decide on the form in which it will be provided (timing for writing the application, etc.).

It is not recommended to neglect a detailed description of the employee’s responsibilities. For example, you can fix the obligation to provide the employer with information about passing intermediate exams, completing internships, etc.
But the main thing is that the apprenticeship contract must indicate the period during which the employee is obliged to work in the organization in the acquired profession (specialty, qualification). In addition, the contract must specify the duration of training and the amount of payment during the apprenticeship period.

This concludes the list of mandatory conditions of the student agreement. The Labor Code does not prohibit the inclusion of other conditions in the contract, but as we have already mentioned, they cannot worsen the employee’s situation. In fact, it turns out that the only additional conditions can be the establishment of increased benefits for the student, or the release of him from the obligation to work at the enterprise for a certain time after graduation.

What other documents do the tax authorities need?

Despite the fact that the Labor Code speaks of only one document confirming the fact of an employee’s training - an apprenticeship contract, it would not hurt for an organization to stock up on supplies to avoid disputes with the inspectorate. additional documents. In particular, you will need a document indicating that the employee is actually sent to training (after all, the contract only records the intention of the parties). Such a document may be an order (instruction) to send an employee to study.

A unified form for this document has not been approved, so it can be compiled in any form. In addition to the full name of the employee, the educational institution where he will study and the terms of training, such an order must indicate the date from which the training actually begins. The order should also clearly define the training objectives. This must be done in such a way that it clearly follows from the order that the employee is sent for training specifically for the needs of the employer. For example, you can indicate that training sales managers in psychology courses is aimed at improving the quality of customer service, and training a chief accountant in IFRS or GAAP courses is associated with mastering new activity, which will require accounting according to international standards.
But when drawing up an order, you need to remember that the information included in it must correspond to training plans, documents on successful completion of studies, etc. Accordingly, these documents (or their certified copies) must be kept by the employer. After all, they are additional confirmation of the industrial nature of training.

Despite the difficult economic situation, most managers do not forget to work for the future. What could be more promising than qualified and knowledgeable employees? Therefore, the issue of training, retraining and advanced training of personnel always remains open. At the same time, it is important to correctly format accounting documents so that employee training becomes a promising profit and not a waste.

Employee training at the expense of the organization

The decision on the appropriateness of employee training belongs to the employer (Article 196 of the Labor Code of the Russian Federation). The exceptions are items that are regulated by Federal Law. For example, those working in the field of passenger and freight road transport certainly need advanced training to ensure the safety of passengers and cargo (Article 20 of the Federal Law, paragraph 1). And in paragraph 2 of Art. 72 Federal Law states that managers medical institutions must create the necessary conditions for combining education and work for employees wishing to undergo professional retraining and advanced training at the expense of the organization.

This may include expenses for advanced training or training of employees with whom an employment contract was concluded.

To obtain additional education for those who are this moment is not an employee of the enterprise, an agreement is concluded between the student and the employer, according to which the former undertakes to work at this enterprise for at least a year from the date of completion of the training course.

Clause 3 of Rules No. 580n lists expenses that can be included through insurance premiums. The list was last expanded in 2016. One of its items is the cost of training workers in labor safety. individual categories(working at hazardous production facilities, managers, commission members and occupational safety service specialists).

Expenses for training employees at the expense of the organization: taxation

In paragraph 21 of Art. 217 Tax Code it is indicated that the costs of training taxpayers in basic and additional educational programs are exempt from personal income tax.

Expenses for personnel training are included in income tax and are included in paragraph 23, paragraph 264 of Art. Tax Code of the Russian Federation as “other expenses associated with production and/or sales”. According to this article, it is allowed:

• training in basic and additional educational programs;
• vocational training and retraining;
• advanced training for passing independent assessment compliance.

To include employee education expenses in income tax, there are some conditions:

1. Potential profit from the employee gaining additional knowledge. That is, a company working exclusively on the domestic market and not planning to enter the foreign market will find it difficult to explain to tax authorities the meaning of spending on teaching Spanish to its employees (this rule is regulated by Article 252 of the Tax Code of the Russian Federation).
2. The institution chosen for training must have a license, if the institution is Russian; if a foreign institution is selected, it must have the appropriate status.
3. An agreement must be signed with the educational institution.

What documents need to be provided from a foreign educational institution, the Ministry of Finance explained in its letter dated August 5, 2010 No. 03-04-06/6-163. According to it, this can be a license, curriculum, charter or other documents, depending on the specifics of the institution and the legislation of the country to which it belongs.

As for the contract, it can be concluded either between educational institution both the employer and directly with the employee studying or undergoing advanced training. The letter of the Ministry of Finance of the Russian Federation dated October 10, 2016 No. 03-03-06/1/58742 states that there are no requirements for the agreement between the taxpayer and the educational institution.

In order to properly maintain accounting records for advanced training of employees from 2017, you need to ensure that a service agreement is concluded for the completion of an independent assessment of advanced training.

Occupational safety for employees. Training and knowledge testing

In accordance with the requirements of Art. 225 of the Labor Code of the Russian Federation, all employees of institutions, including managers, are required to undergo a knowledge test and attend occupational safety training.

The mandatory procedure, which operates regardless of the organizational and legal forms of institutions and the form of establishing labor relations with employees, was adopted by Resolution of the Ministry of Labor and the Ministry of Education of the Russian Federation of January 13, 2003 No. 1/29.

For companies with more than 50 employees, it is imperative to create an appropriate service or attract a separate specialist in this industry. Other organizations make a similar decision based on the specifics of the work. If there is no such service or specialist at the enterprise, the responsibility for testing knowledge and instructing on labor protection falls directly on the manager.

Prevarication or refusal of an employee to undergo labor safety training may become a reason for his dismissal - Art. 81 clause 5 part 1 of the Labor Code of the Russian Federation.

For failure by employees to undergo labor safety training, as well as for allowing such employees to work, there are a number of fines regulated by the Labor Code of the Russian Federation and the Code of Administrative Offenses of the Russian Federation.

Accounting entries for occupational safety training do not differ from entries for other areas of training.

Postings for employee training at the expense of the organization

Expenses for training and retraining of employees are written off as a debit to expense accounts.

Manufacturing enterprises write off actual cost expenses in “Main production” - debit of accounts 20 - or “General business expenses” - 26. Balance sheet account 60 - “Settlements with suppliers and contractors”.

Accordingly, the following transactions are obtained: debit 20 (26), credit 60 - manufacturing enterprise staff training costs are taken into account.

For trading enterprises, personnel training costs are debited to account 44 as sales costs - debit 44, credit 60.

According to clause 3.15 of PBU 10/99, if an advance was made for the training of an employee, this amount will be reflected in the institution’s accounting as accounts receivable, and not as an expense. The transfer of the advance is followed by an accounting entry: credit to account 50 “Cash”, 51 “Cash account” or 71 “Settlements with accountable persons” in correspondence with account 60.2 “Advances issued”.

R&D - research and development work - in the activities of an organization involves a set of costs associated with conducting research and work aimed at creating a new product or technology. The difference between such expenses and most other expenses lies in their somewhat ephemeral nature. At the end of R&D, the company does not have any final product. Only the applied use of the results of the research leads to its creation. Of course, accounting and tax accounting of these expenses also contains many nuances.

The procedure for maintaining accounting records of expenses associated with the implementation of research, development and technological work is regulated by PBU 17/02.

The ability to demonstrate the actual use of research and development results is one of the key requirements when recognizing the costs of such research for accounting purposes. Another requirement indirectly follows from this: the results of R&D must be aimed at generating income within commercial activities in future. And, of course, a standard condition, as when reflecting all other costs: the amount of expenses for research and development must be documented, and the very fact of the work being performed must be confirmed by primary accounting documents, for example, acts from suppliers or performers.

If all these requirements are met, R&D costs are calculated in the debit of account 08 Investments in fixed assets, subaccount Carrying out R&D in correspondence with the credit of such accounts as 60 Settlements with suppliers and contractors, 76 Settlements with other contractors, 10 Materials, 70 Settlements with personnel for wages, etc.

Upon completion of the research, the accumulated amount of expenses is written off from the credit of account 08 to the debit of account 04 Intangible assets. Then, from the 1st day of the month following the month in which the actual application of R&D results began, the costs for them begin to be written off to cost accounts, according to which the organization maintains its usual accounting of expenses, that is, 20 Main production, 25 General production expenses or 44 Expenses for sale. The period for writing off R&D expenses is determined by the period during which benefits from these developments are expected to be received and cannot exceed 5 years. Thus, the posting to the credit of account 04 and to the debit of one of the cost accounts (20, 25, 44) will be monthly. In this case, the monthly write-off amount may be the same - when using the linear method of writing off R&D expenses, or different - if the company has assigned accounting policy the write-off method is proportional to the volume of output.

If the work carried out did not bring the desired result, that is, any of the conditions for attributing costs specifically to R&D expenses in accounting and tax accounting is not met (for example, the result of research in its practical application cannot be demonstrated), then the organization’s expenses associated with the implementation developments are recognized as other and reflected in account 91.

Tax accounting for R&D expenses must be considered from the point of view of two possible income taxes - corporate income tax on common system taxation and simplified tax on the simplified tax system.

In the first case, Article 262 of the Tax Code is devoted to regulating the reflection of such costs in the tax base.

It states: expenses for scientific research and experimental development are expenses related to the creation of new or improvement of manufactured products, goods, works, services, to the creation of new or improvement of used technologies, methods of organizing production and management.

It is interesting that, unlike accounting, in tax accounting expenses for research and development are recognized regardless of whether a positive result is obtained as a result of their implementation or not. At the same time, amounts are reflected in the tax base upon the completion of individual stages of development or research as a whole, that is, simply after the signing of the corresponding certificates of acceptance of the results of work, if the company operates on the accrual basis, or on the date of payment similar expenses– with the cash method of determining the tax base.

The R&D expenses themselves may include depreciation amounts for fixed assets (FPE) and intangible assets (INA), wages of employees, the cost of third-party services, and material expenses as part of R&D. All other expenses directly related to research can also be taken into account in the tax base as R&D expenses, within 75% of the amount of labor costs for personnel involved in research. The amount of expenses exceeding this limit, subject to its documentary confirmation, can also be taken into account in the tax base, but not as expenses for scientific developments, and what about other expenses?

There is one more interesting feature tax accounting R&D expenses. If the costs correspond to the above listed types of expenses, and also correspond to the list in accordance with the Decree of the Government of the Russian Federation of December 24, 2008 No. 988, then they are reflected in the income tax base with an increasing factor of 1.5. This applies to all types of expenses associated with R&D, except for those other expenses that do not fit into the limit of 75% of the amount of remuneration. That is, costs exceeding this limit are taken into account in the tax base without increasing coefficients (letter of the Ministry of Finance of Russia dated April 1, 2013 No. 03-03-10/10294).

It is worth noting that the use of a coefficient of 1.5 is the right of the company, and not a strictly defined obligation. And those companies that have exercised this right are required to submit to the Federal Tax Service, simultaneously with the income tax return, a report on completed scientific research and development, the costs of which are recognized in the amount of actual costs using an increasing factor. The controllers, in turn, have the right to check this report by ordering an examination to determine whether the declared expenses by type of work comply with the established list and the final result of the R&D carried out as a whole.

Article 267.2 of the Tax Code allows income tax payers to create reserves upcoming expenses for scientific research and development. The creation of such a reserve must be enshrined in the accounting policies. Contributions to the reserve cannot exceed for the reporting period the amount of 3% of sales revenue minus the costs of creating funds to support scientific, scientific, technical and innovative activities in accordance with subparagraph 6 of paragraph 2 of Article 262 of the Tax Code.

The amount of contributions to the reserve is included in other expenses as of the last day of the reporting period. The reserve can only be used for expenses within the limits scientific research, that is, the costs themselves must meet the above requirements. If actual expenses on R&D turned out to be more than the planned reserve, then the excess amount is taken into account when calculating income tax in the usual manner described above.

Based on subclause 2.3 of clause 1 of Article 346 of the Tax Code, accounting for R&D costs is also quite possible in the tax base using the simplified tax system of 15%. Chapter 26.2 of the Tax Code does not contain separate provisions that would describe in detail the procedure for recognizing such expenses in the calculation of the simplified tax. When reflecting such costs, simplifiers should be guided by the same principles that are provided for within the framework of the procedure for calculating income tax (Letter of the Ministry of Finance dated February 13, 2012 No. 03-11-06/2/23).

IN last years Issues of modernization and innovation development have gradually become among the top priorities facing the country's economy and the scientific community. Significant funds are allocated from the federal and regional budgets, the rules for taxation of expenses for scientific development are constantly being simplified and in fact have a pronounced trend towards further expansion tax benefits in this area.
Issues of legislative regulation of civil circulation of the results of scientific and scientific-technical activities received further detail and specification with the adoption of part four of the Civil Code of the Russian Federation.

Basic provisions

From the meaning of civil legislation and the requirements of system documents regulatory regulation accounting it follows that the results of performed research, development and technological work (R&D) are (subject to compliance with the requirements of civil legislation on documentation and recording these results).
By performing R&D, almost any objects of intellectual activity can be created. IN entrepreneurial activity business entities widely use such objects as computer programs and databases, inventions, utility models, industrial designs, and trademarks.
In this case, it is necessary to take into account the peculiarities of the legal status and legislative regulation of circulation individual species.
So, computer programs are subject to those rules of civil law that govern copyright. IN general case The copyright holder is the performer of the work. In this case, the costs associated with the use of programs are payments under the corresponding copyright or license agreement. A computer program can become an object subject to accounting as a result of R&D if it is created under a copyright agreement or by employees of an organization in the course of performing an official assignment, and the copyright holder is the organization.
Rights to inventions, utility models and industrial designs are patent rights.
The right to obtain a patent for an invention, utility model or industrial design initially belongs to the author of the invention, utility model or industrial design. This right may pass to another person (legal successor) or be transferred to him in cases and on the grounds established by law, including through universal succession, or under a contract, including an employment contract.
The patent holder has the exclusive right to use the invention, utility model or industrial design in any way that does not contradict the law (exclusive right to an invention, utility model or industrial design).
The Civil Code of the Russian Federation does not contain definitions of objects of patent law. The features that distinguish inventions, utility models and industrial designs from similar results of intellectual activity are formulated in the articles determining the patentability of a specific object of patent rights (Articles 1350 - 1352 of the Civil Code of the Russian Federation).
It is protected as an invention technical solution in any field related to a product (in particular, a device, substance, microorganism strain, plant or animal cell culture) or method (the process of performing actions on a material object using material resources). An invention is granted legal protection if it is new, has an inventive step and is industrially applicable. An invention is new if it is not known from the prior art. An invention is industrially applicable if it can be used in industry, agriculture, healthcare, other sectors of the economy or in the social sphere.
Legal protection is not provided as an invention ( civil turnover regulated by separate chapters of part four of the Civil Code of the Russian Federation):
plant varieties, animal breeds and biological methods for their production, with the exception of microbiological methods and products obtained by such methods;

Validity The exclusive right to an invention is 20 years and is calculated from the date of filing the initial application for a patent with the federal executive body for intellectual property and subject to compliance with the requirements established by the Civil Code of the Russian Federation.
At the R&D stage, the limitation on the maximum period of use of the exclusive right is significant only from the point of view of assessing the return on investment. After the right to the invention is taken into account as part of the objects intangible assets, this limitation can be considered as the maximum possible deadline for calculating depreciation (transferring the cost of an object to the cost of products, works or services during the production, performance or provision of which it is used). For tax purposes, amounts accepted as R&D expenses are not included in the cost of intangible assets and are not subsequently written off through depreciation.
A technical solution related to a device is protected as a utility model. A utility model is granted legal protection if it is new and industrially applicable. A utility model is new if the set of its essential features is not known from the prior art. A utility model is industrially applicable if it can be used in industry, agriculture, healthcare, other sectors of the economy or in the social sphere.
Legal protection is not provided as a utility model:
decisions concerning only appearance products and aimed at satisfying aesthetic needs;
topologies of integrated circuits.
The validity period of the exclusive right to a utility model is ten years and is calculated from the date of filing the initial application for a patent with the federal executive body for intellectual property and subject to compliance with the requirements established by the Civil Code of the Russian Federation.
An artistic and design solution for an industrial or handicraft product that determines its appearance is protected as an industrial design. An industrial design is granted legal protection if its essential features are new and original.
The essential features of an industrial design include features that determine the aesthetic and (or) ergonomic features of the appearance of the product, in particular the shape, configuration, ornament and color combination.
An industrial design is new if the totality of its essential features, reflected in the images of the product and presented in the list of essential features of the industrial design, is not known from information that became publicly available in the world before the priority date of the industrial design.
Legal protection as an industrial design is not provided to:
decisions determined solely by the technical function of the product;
architectural objects (except for small architectural forms), industrial, hydraulic and other stationary structures;
objects of unstable shape made of liquid, gaseous, granular or similar substances.
The validity period of the exclusive right to an industrial design is 15 years and is calculated from the date of filing the initial application for a patent with the federal executive body for intellectual property and subject to compliance with the requirements established by the Civil Code of the Russian Federation.
General legislative norms regulating the procedure for carrying out R&D are established in Chapter. 38 Civil Code of the Russian Federation.
In accordance with Art. 769 of the Civil Code of the Russian Federation, under a contract for the performance of scientific research work, the contractor undertakes to carry out the stipulated terms of reference the customer's scientific research, and under the contract for experimental design and technological work - to develop a sample of a new product, design documentation for it or new technology, and the customer undertakes to accept the work and pay for it.
An agreement with a contractor can cover both the entire cycle of research, development and production of samples, as well as its individual stages (elements).
Article 772 of the Civil Code of the Russian Federation establishes that the parties to contracts for the performance of research, development and technological work have the right to use the results of the work, including those capable of legal protection, within the limits and on the conditions stipulated by the contract.
Unless otherwise provided by the contract, the customer has the right to use the results of work transferred to him by the contractor, including those capable of legal protection, and the contractor has the right to use the results of work received by him for own needs. Taking into account the provisions of Part Four of the Civil Code of the Russian Federation, this norm means that upon completion of R&D (recognized as successful, and the results of which can be used in the future to obtain economic benefits), the completed work can be capitalized as part of intangible assets from the customer, and the contractor can use working materials and equipment used in carrying out R&D in their own activities, but provided that such use does not contradict the principles of legal protection, and the transfer of special equipment to the customer is not provided for by the contract.
The contract may also provide for the customer’s obligation to issue technical specifications to the contractor and agree with him on the program (technical and economic parameters) or the subject of work.
The main difference between scientific research work (hereinafter - R&D) and development work (hereinafter - R&D) and technological work is in the form of presentation of the results of the work.
The result of research work, as a rule, is a scientific or other report, which is provided by the contractor upon completion of this work.
The result of the design and development work is a completed and functioning sample of the ordered product, a complete set of design documentation.
The result of technological work is a description new technology in a form suitable for direct use.
The listed requirements must be taken into account in cases where R&D is carried out by contract.
In this case, in accounting, the process of forming the initial cost of intangible assets is reflected in a manner similar to that used for the acquisition of other similar objects.
Article 775 of the Civil Code of the Russian Federation allows for the possibility of a situation arising when, during research work, it is discovered that it is impossible to achieve results due to circumstances beyond the control of the performer. In addition, during the implementation of experimental design and technological work, it may become apparent that it is not the fault of the contractor that it is impossible or impractical to continue the work (Article 776 of the Civil Code of the Russian Federation).
In these cases, the customer is obliged to pay the cost of work carried out before it was discovered that it was impossible to obtain provided for by the contract for the performance of work results, but not more than the corresponding part of the price of work specified in the contract. By general rule such expenses cannot be accepted as part of intangible assets or current expenses. Therefore, they should be written off as other expenses.

R&D accounting

At organization and maintenance of accounting operations related to the formation of the cost of research, development and technological work, as well as their subsequent write-off, should be taken into account legal status and the economic content of R&D depending on a number of conditions.
The main means of providing interested users with the information they need accounting information is the financial statements. That is why synthetic and analytical accounting of the organization’s assets and liabilities must be organized in such a way as to ensure the preparation of all forms financial statements according to all established indicators.
In connection with the implementation of a number of measures aimed at innovation and modernization of the economy, corresponding changes have been made not only to legislative acts, but also in individual documents accounting regulatory systems.
In particular, in approximate form balance sheet (Appendix No. 1 to Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n “On forms of financial statements of organizations”), according to which reporting is presented starting from 2011, an additional line “Results of research and development” was introduced.
The most elaborate in the example of the design of explanations for balance sheet and the profit and loss report (Appendix No. 3 to Order of the Ministry of Finance of Russia No. 66n) is section. 1, which provides recommendations for detailing and grouping data on the presence and movement of intangible assets and R&D.
At the same time, it is recommended to reflect not only the amount of value of intangible assets received or disposed of, but also to show intangible assets with a fully repaid value. This recommendation, in our opinion, also applies to R&D results previously registered as intangible assets. As for the cost of R&D, which is written off as an increase in other expenses, it is advisable to reflect it separately.
From the set of indicators presented in the example forms of explanations of subsections 1.4 and 1.5, we can conclude that information on R&D expenses carried out by the organization in reporting year, should be grouped at least in the following areas:
data on the receipt and disposal of R&D for the corresponding year - separately at the original cost and at the amounts written off as expenses (shown in the statements with a minus sign). It is assumed that R&D amounts can be written off as expenses in full or in part - by type of work (research, development, technological). In our opinion, it is advisable, if necessary, to carry out a narrower breakdown of data within a group of works - for example, by sources of financing, by areas of future use, etc.;
data on unfinished and unregistered R&D, as well as on unfinished transactions for the acquisition of intangible assets. At the same time, in terms of R&D (research and development expenses), the information must be detailed in such a way that it is possible to separately reflect data on the total amount of costs at the beginning and end of the year, on costs incurred during the year, on the amount of costs written off as not which gave a positive result, and the amount of costs accepted for accounting as intangible assets.
Another feature of the new reporting rules starting from 2011 is that in the recommended reporting forms a column is provided for indicating the line code, but the codes themselves are included in a separate Appendix No. 4.
The following are reserved for R&D codes:
5140 - for general data on the availability and movement of R&D results for the reporting year;
5141, 5142, 5143, etc. - for the same data on objects or groups of objects;
5150 - for general data on the availability and movement of R&D results for the previous year;
5151, 5152, 5153, etc. - for the same data on objects or groups of objects;
5160 - to reflect information on unfinished and undocumented R&D for the reporting year;
5161, 5162, 5163, etc. - for the same data on objects or groups of objects;
5170 - to reflect information on unfinished and undocumented R&D for the previous year;
5171, 5172, 5173, etc. - for the same data on objects or groups of objects.
From the above, we can conclude that when organizing and maintaining accounting records for R&D, it is necessary to be guided by the requirements of at least two accounting standards: Accounting Regulations “Accounting for Intangible Assets” (PBU 14/2007), approved by Order of the Ministry of Finance of Russia dated December 27, 2007 N 153n ( ed. dated October 25, 2010), and the Accounting Regulations “Accounting for expenses on research, development and technological work"PBU 17/02, approved by Order of the Ministry of Finance of Russia dated November 19, 2002 N 115n (as amended on September 18, 2006).
Wherein PBU 14/2007 is applied (results of R&D are taken into account as part of intangible assets) only if the following conditions are simultaneously met:
research, development and technological work must give a positive result;
further use of R&D is expected to obtain economic benefits (in other words, use in business activities);
R&D must be completed;
R&D results must be properly documented.
Another feature to consider is the composition of the expenses that may be included in the accounting for the related transactions. PBU 14/2007 and PBU 17/02 contain lists of expenses included, respectively, in initial cost intangible assets and taken into account as part of R&D expenses. At the same time, the composition of costs is different - in particular, PBU 14/2007 does not indicate such type of costs as the costs of purchasing or creating special equipment and special equipment intended for use as test and research objects. In our opinion, in cases where intangible assets are created through R&D (contracted or by the organization itself), one should be guided by the list presented in PBU 17/02, as the most adapted to the specifics of this type of activity.
The norms of PBU 17/02 apply to commercial organizations that are legal entities under the law Russian Federation(with the exception of credit institutions), - both performing research, development and technological work on their own, and acting as a customer for the specified work (under the appropriate agreement). Organizations acting as contractors under a contract keep records of R&D in the manner established for recording products for core activities (cost and sales transactions).
PBU 17/02 does not contain definitions of research, development and technological work. Instead, with regard to research, scientific, technical and experimental activities, a reference is made to the Federal Law of August 23, 1996 N 127-FZ “On Science and State Scientific and Technical Policy”, according to which:
scientific (research) activity - activity aimed at obtaining and applying new knowledge, including: fundamental scientific research - experimental or theoretical activity aimed at obtaining new knowledge about the basic laws of the structure, functioning and development of man, society, the natural environment environment;
scientific and technical activities - activities aimed at obtaining and applying new knowledge to solve technological, engineering, economic, social, humanitarian and other problems, ensuring the functioning of science, technology and production as a single system;
experimental development - an activity that is based on knowledge acquired as a result of scientific research or on the basis of practical experience, and is aimed at preserving human life and health, creating new materials, products, processes, devices, services, systems or methods and their further improvement .
As follows from paragraph 2 of PBU 17/02, the Regulations apply to research, development and technological work that produces results that are subject to legal protection, but are not formalized in the manner prescribed by law, or results that are not subject to legal protection in accordance with standards current legislation. Thus, the main goal that must be achieved through the implementation of the norms of PBU 17/02 is the formation of the cost of products (results) of the listed types of activities. Law N 127-FZ gives the following definitions:
scientific and (or) scientific and technical result - a product of scientific and (or) scientific and technical activity, containing new knowledge or solutions and recorded on any information medium;
scientific and (or) scientific and technical products - a scientific and (or) scientific and technical result, including the result of intellectual activity, intended for implementation.
Thus, R&D products are understood as the result of relevant work, recorded on an information medium and intended for sale. From the provisions of PBU 17/02 (as well as from common sense and economic feasibility) it follows that the results of R&D can be applied in the organization where they were created, for use in production, trading or (more often) management activities.
The following are not R&D expenses:
expenses of the organization for development natural resources(conducting geological studies of subsoil, exploration (additional exploration) of developed deposits, preparatory work in the extractive industries, etc.);
costs for preparation and development of production, new organizations, workshops, units (start-up costs);
costs of preparing and mastering the production of products not intended for serial and mass production;
costs associated with improving technology and production organization, improving product quality, changing product design and other operational properties, carried out during the production (technological) process.
The listed types of costs and expenses, as a rule, are not the result of research activities, but are carried out using proven technologies (having standard status).
Paragraph 5 of PBU 17/02 establishes that information on expenses for research, development and technological work is reflected in accounting as investments in non-current assets.
Costs are formed on the subaccount “Performance of research, development and technological work”, opened to account 08 “Investments in non-current assets”. Expenses on R&D, the results of which are subject to use in the production of products (performance of work, provision of services) or for the management needs of the organization, are written off from the credit of account 08 to the debit of account 04 “Intangible assets”. Expenses on R&D, the results of which are not subject to use in the production of products (performance of work, provision of services) or for management needs or for which positive results are not obtained, are written off from the credit of account 08 to the debit of account 91 "Other income and expenses", subaccount 2 " Other expenses".
Another feature of accounting in organizations performing R&D is that in the case when the special equipment, tools, fixtures and other devices required by these organizations as components for carrying out this work on a certain research or design topic are purchased externally , these inventories are accounted for in subaccount 2 “Purchased semi-finished products and components, structures and parts”, which opens to account 10 “Materials”.
In accordance with the Instructions for the application of the Chart of Accounts for the financial and economic activities of organizations, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n, organizations performing the functions of a general contractor during the execution of an R&D contract, settlements with their subcontractors are reflected on account 60 "Settlements with suppliers and contractors."
From all that has been said, as well as from the norms of clause 9 of PBU 17/02 (establishing the composition of R&D expenses), we can conclude that the costs incurred will be reflected in the following accounting entries:
Debit 08, subaccount "Performance of research, development and technological work", Credit 10
for the amount of material cost inventories, used in performing R&D;
Debit 08 Credit 10, subaccount 2 "Purchased semi-finished products and components, structures and parts",
for the amount of the cost of special equipment, tools, fixtures and other devices purchased externally (if this type reserves are used when performing work). It should be taken into account that the Methodological guidelines for accounting of special tools, special devices, special equipment and special clothing, approved by Order of the Ministry of Finance of Russia dated December 26, 2002 N 135n (as amended on October 25, 2010), allow the possibility of a one-time write-off of the cost of special equipment , as well as the distribution of its cost over several reporting periods (orders);
Debit 08 Credit 60
for the amount of cost of work and services third party organizations and persons used in carrying out R&D, or for the amount of the cost of work performed by subcontractors under the relevant agreement;
Debit 08 Credit 70
the amount of expenses for remuneration and other payments to employees directly involved in carrying out R&D under an employment contract;
Debit 08 Credit 69
for the amount of insurance premiums;
Debit 08 Credit 02
for the amount of depreciation of fixed assets used in R&D;
Debit 08 Credit 05
for the amount of depreciation of intangible assets used in R&D;
Debit 08 Credit 26
for the amount of economic and management expenses, if they are directly related to R&D (this may occur, for example, in the case when a specialized unit (department, department, service) is created to manage R&D activities).
In addition, the cost of R&D may include the costs of maintaining and operating research equipment, installations and structures, other fixed assets and other property. The cost of these costs is formed in general procedure. In this case, production cost and settlement accounts are also used.
The list of expenses presented in clause 9 of PBU 17/02 is not exhaustive. In addition to those listed, the cost of R&D may also include other expenses directly related to the implementation of R&D, including testing costs.
Upon completion of the work and execution of the acceptance certificate, the amount of actual costs incurred can be written off to the debit of account 04 from the credit of account 08 - example 1.

Example 1. When performing R&D, the organization incurred the following expenses:
materials used - 520,000 rubles;
special equipment was used - RUB 140,000. (in accordance with accounting policy For an organization, such equipment does not belong to special equipment and is written off as the cost of work at a time at the time of transfer to operation);
works of third-party organizations were used - RUB 590,000. (including VAT - 90,000 rubles);
workers' wages were accrued - 500,000 rubles;
accrued insurance premiums(and contributions for accident insurance (conditional figure - 35%) - 175,000 rubles;
depreciation of fixed assets used in R&D was accrued - RUB 80,000;
depreciation of intangible assets was accrued - 110,000 rubles;
General business expenses directly related to R&D were written off - RUB 75,000.
Accounting entries will be made in accounting (contents accounting entry is not given, since it was described in detail earlier):
Debit 08 Credit 10 - 520,000 rub.;
Debit 08 Credit 10, subaccount “Purchased semi-finished products and components, structures and parts” - 140,000 rubles;
Debit 08 Credit 60 - 500,000 rub.;
Debit 19 Credit 60 - 90,000 rub.;
Debit 08 Credit 70 - 500,000 rub.;
Debit 08 Credit 69 - 175,000 rubles;
Debit 08 Credit 02 - 80,000 rub.;
Debit 08 Credit 05 - 110,000 rub.;
Debit 08 Credit 26 - 75,000 rub.;
Debit 04 Credit 08 - 2,100,000 rub. (520,000 rub. + 140,000 rub. + 500,000 rub. + 500,000 rub. + 175,000 rub. + 80,000 rub. + 110,000 rub. + 75,000 rub.).

Please note that in accordance with paragraphs. 16 clause 3 art. 149 of the Tax Code of the Russian Federation is not subject to taxation (exempt from taxation) VAT on the territory of the Russian Federation, carrying out R&D at the expense of budget funds, as well as funds Russian Fund basic research, Russian Foundation technological development and formed for these purposes in accordance with the legislation of the Russian Federation off-budget funds ministries, departments, associations; carrying out R&D by educational and scientific institutions on the basis of business contracts.
From the above it follows that in the case when R&D is financed by listed sources, the amounts of VAT paid (on the cost of work and services of third-party organizations and the cost of purchased inventories) are not deductible and must be attributed to the increase in the cost of the work result. The accountant makes the following entry:
Debit 08 Credit 19
on the amount of VAT paid upon the acquisition of inventories, works and services of third-party organizations.
If materials were used during the work general purpose, at the cost of which tax deduction was carried out earlier, then the amount of tax written off from the debt to the budget must be restored. The accountant makes the following entries:
Debit 19 Credit 68
or
Debit 68 Credit 19 (reversal) - for the amount of the previously made tax deduction.
In the event that at least one of the listed conditions for recognizing R&D expenses (clause 7 of PBU 17/02) is not met, the organization’s expenses associated with R&D must be recognized non-operating expenses reporting period. In our opinion, this rule (enshrined in clause 7 of PBU 17/02) cannot be extended to cases where there is no documentary evidence of expenses incurred, since this directly contradicts the basic principles of accounting enshrined in Federal Law of November 21, 1996 N 129- Federal Law "On Accounting".
Expenses for research, development and technological work that did not produce a positive result are also recognized as non-operating expenses of the reporting period.
Write-off of expenses in the above cases is documented by the following accounting entry:
Debit 91, subaccount 2 "Other expenses", Credit 08
for the amount of expenses incurred.
It should also be borne in mind that, according to clause 8 of PBU 17/02, if expenses for research, development and technological work in previous reporting periods were recognized as non-operating expenses, then they cannot be recognized as non-current assets in subsequent reporting periods. In other words, amounts written off from the credit of account 08 cannot be restored in the future (of course, except in cases of correction of technical errors).
Reflection in accounting of transactions for writing off R&D expenses is determined by the purposes for which this work was performed.
The instructions for applying the Chart of Accounts for accounting the financial and economic activities of organizations establish that when writing off in the prescribed manner R&D expenses, the results of which are used for the production or management needs of the organization, to expenses for common types activities, account 04 is credited in correspondence with the debit of cost accounting accounts (20 “Main production”, 26 “General expenses”, etc.). Write-off of expenses is carried out gradually - over several reporting periods, but at the same time the cost of work directly decreases. Accrual of depreciation (with reflection on the credit of account 05 "Amortization of intangible assets"), as for other objects of intangible assets, in in this case is not produced. Let us repeat - we are talking about cases where the results of R&D were not included in intangible assets.
In accordance with clause 10 of PBU 17/02, the moment when expenses begin to be written off is determined similarly to the moment when depreciation begins to accrue on non-current assets: R&D expenses are subject to write-off as expenses for ordinary activities from the 1st day of the month following the month in which the actual application of the results obtained from performing the specified work in the production of products (performance of work, provision of services) or for the management needs of the organization has begun. At the same time, in accordance with clause 11 of PBU 17/02, it is allowed to use one of the following methods of writing off expenses for each inventory item (each completed research, development, development, technological work): linear method or method of writing off expenses in proportion to the volume of products (works) , services).
The period for writing off expenses for research, development and technological work is determined by the organization independently based on the expected period of use of the results of research, development and technological work, during which the organization can receive economic benefits (income), but no more five years. In this case, the specified period beneficial use cannot exceed the life of the organization.
Write-off of expenses for research, development and technological work in a straight-line manner is carried out evenly over the accepted period.
When writing off expenses in proportion to the volume of products (works, services), determining the amount of expenses for research, development and technological work to be written off in reporting period, is made based on the quantitative indicator of the volume of products (works, services) in the reporting period and the ratio total amount expenses for specific research, development, and technological work and the entire expected volume of products (work, services) for the entire period of application of the results of a specific work.
The first method is applicable in the case when the results of the work in which R&D is used do not depend (or weakly depend) on the use of R&D, the second - in the case where the return from R&D during the useful life is uneven.
Regardless of the method adopted, expenses are written off monthly in the amount of 1/12 annual amount- example 2.

Example 2. We use the conditions of example 1. If the result of R&D is expected to be used for four years, and the volume of products produced using R&D is estimated (by year, respectively) at 5, 10, 10 and 5 units (or thousands of units, which is not significant for the calculation), That:
when using the linear method, the amount of annual write-offs will be equal to 525,000 rubles. (RUB 2,100,000: 4 years), i.e. RUB 43,750 monthly;
when using the method of writing off expenses in proportion to the volume of products (works, services):
in the first and fourth years, 350,000 rubles will be written off. (RUB 2,100,000: 30 units 5 units), or RUB 29,200 each. per month;
in the second and third years - 700,000 rubles each, or 58,300 rubles each. per month.

When the use of R&D results in the production of products (performance of work, provision of services) or for management needs is terminated, amounts of expenses not included in expenses for ordinary activities are written off to the debit of account 91 in correspondence with the credit of account 04 - example 3.

Example 3. We use the conditions of example 2. The use of R&D was stopped two and a half years after implementation. When using the linear method, an amount equal to 787,500 rubles is subject to write-off for other expenses. (525,000 rub. x 0.5 year + 525,000 rub.), and when using the method of writing off expenses in proportion to the volume of products (work, services) - 700,000 rub. (350,000 rubles for the fourth year + 350,000 rubles for half of the third year).

In the event that the results of R&D are subject to sale, the corresponding transactions are reflected in accounting in the manner established for the sale of other assets - using account 91 (this is due to the fact that in the cases presented earlier, R&D is accounted for as part of non-current assets and, therefore, performed for own consumption).
Issues related to the implementation of R&D performed exclusively for sale are not regulated by PBU 17/02, since contractors PBU 17/02 does not apply, and these organizations keep records of expenses for work performed in the manner established for operations in normal activities (using account 20, not 08).

Features of tax accounting for R&D

Article 262 of the Tax Code of the Russian Federation establishes a special procedure for writing off R&D expenses for income tax purposes:
Taxpayer expenses for R&D are included evenly in other expenses for one year, provided that the said research and development is used in production and (or) in the sale of goods (performance of work, provision of services) from the 1st day of the month following the month in which such studies have been completed (separate stages of research);
The taxpayer's R&D expenses that did not produce a positive result are also subject to inclusion in other expenses evenly over one year in the same manner.
R&D expenses (including those that did not produce a positive result) made by taxpayers - organizations registered and operating in the territories of special economic zones are recognized in the reporting (tax) period in which they were incurred in the amount of actual expenses.
Thus, the differences between accounting and tax accounting in general are as follows:
in accounting it is allowed to include R&D costs in the cost of production in proportion to the volume of production, and in tax accounting - only in a linear way (proportional to the period of use of R&D results);
for accounting purposes, any period for using R&D can be applied - from one to five years, and for tax purposes - only one year;
in the event that further use of R&D results is terminated, in accounting the unwritten off part of the cost (from account 04) is written off as other expenses (debit of account 91, subaccount 2 “Other expenses”) at a time at the time the corresponding decision is made (clause 15 of PBU 17/02), and tax legislation a write-off scheme has been established, extended over a year;
In addition, since 2009, a procedure has been established according to which the taxpayer’s expenses for scientific research and development (including those that did not produce a positive result) according to the list established by the Government of the Russian Federation are recognized in the reporting (tax) period. in which they were carried out, and are included in other expenses in the amount of actual costs with a coefficient of 1.5. The corresponding List was approved by Decree of the Government of the Russian Federation of December 24, 2008 N 988. In accounting, writing off expenses in amounts exceeding those actually incurred is not allowed.
In all of these cases, there is a need to apply the requirements of the Accounting Regulations “Accounting for calculations of corporate income tax” PBU 18/02, approved by Order of the Ministry of Finance of Russia dated November 19, 2002 N 114n (as amended on October 25, 2010), and may arise as deferred tax assets and deferred tax liabilities.
As already noted, if, as a result of expenses incurred on scientific research and (or) development, the taxpayer organization receives exclusive rights to the results of intellectual activity, then these rights are recognized as intangible assets that are subject to depreciation. Thus, in this case, writing off part of the expenses in the manner presented earlier is not carried out, and reimbursement of the costs incurred is carried out in the manner established for intangible assets. In this case, the period for writing off costs will be longer (the useful life of the intangible asset object must be more than one year).

S.A. Ispravnikov,
Department head corporate governance and development of the State Space
Research and Production Center named after. M.V. Khrunicheva

G.Yu. Kasyanova,
leading specialist of the Association of Accountants, Auditors and Consultants

1. Taxation of R&D with income tax

1.1. General provisions

In accordance with Art. 247 of the Tax Code of the Russian Federation (TC RF), the object of taxation on corporate profits is the profit received by the taxpayer. In particular for Russian organizations Profit is the income received, reduced by the amount of expenses incurred. At the same time, in Art. 248 of the Tax Code of the Russian Federation defines that income includes income from the sale of goods (work, services) and property rights, as well as non-operating income.

Based on Art. 249 of the Tax Code of the Russian Federation, income from sales is recognized as proceeds from the sale of goods (works, services) both of one’s own production and those previously acquired, and proceeds from the sale of property rights. Sales proceeds are determined based on all receipts associated with payments for goods (work, services) sold or property rights expressed in monetary and (or) in kind. At the same time, the sale of goods, works or services by an organization represents a transfer on a compensated basis (including the exchange of goods, works or services) of ownership of goods, the results of work performed by one person for another person, the provision of services for a fee by one person to another person (Art. 39 of the Tax Code of the Russian Federation).

1.2. Features of determining income when performing R&D

According to subclause 14 of clause 1 of Art. 251 of the Tax Code of the Russian Federation, when determining the tax base for income tax, the value of property received by the taxpayer as part of targeted financing is not taken into account.

Taxpayers who received targeted financing are required to keep separate records of income (expenses) received (produced) within the framework of targeted financing. If the taxpayer who has received targeted financing does not have such records, the above funds are considered as subject to taxation from the date of their receipt. To funds from budgets of all levels, state extra-budgetary funds allocated to budgetary institutions according to estimates of income and expenses budgetary institution, but not used by intended purpose during tax period or not used for its intended purpose, the norms of the budget legislation of the Russian Federation apply.

The above-mentioned property, in particular, includes funds received for the formation of the Russian Technological Development Fund, as well as other industry and inter-industry funds for financing research and development work (R&D).

Article 15 Federal Law dated August 23, 1996 N 127-FZ “On Science and State Scientific and Technical Policy” provides for the possibility of creating extra-budgetary sectoral and inter-sectoral funds for financing R&D in federal executive bodies and commercial organizations. The procedure for the creation and use of such funds was approved by Decree of the Government of the Russian Federation dated October 13, 1999 N 1156 “On approval of the Procedure for the formation and use of extra-budgetary funds federal bodies executive power and commercial organizations to finance scientific research and experimental development", according to which extra-budgetary funds of commercial organizations are formed from their own deductions, as well as deductions made on a contractual basis by other commercial organizations. Accounting for extra-budgetary funds of commercial organizations is carried out in accordance with accounting requirements for commercial organizations. Organizations participating on a contractual basis in the creation of an extra-budgetary fund of a federal executive body or commercial organization, transfer funds to the appropriate extra-budgetary fund in the amounts determined by the agreement and within the time limits established for the payment of income tax.

Funds from extra-budgetary funds of federal executive authorities and commercial organizations are used to finance scientific research and experimental development, including in the field of creating new types of high-tech products, raw materials and supplies, developing new and improving used technologies, increasing the technical level of products, standardization and certification of products , occupational health and safety.

Allocation of funds from extra-budgetary funds of federal executive bodies and commercial organizations to carry out work provided for by the regulations on the extra-budgetary fund is carried out on a contractual basis.

In practice, the question of taxation often arises Money, received by implementing organizations as targeted budget funding from the state customer as part of the execution government contracts, including for R&D.

The Federal Tax Service of Russia for Moscow, in a letter dated January 27, 2006 N 20-12/5529, explained that the list of funds related to targeted financing given in Art. 251 of the Tax Code of the Russian Federation is closed. Accordingly, the funds received by the executing organization from the customer - government agency for R&D cannot be recognized as targeted financing for the purposes of applying Chapter 25 of the Tax Code of the Russian Federation. Therefore, these funds are included in tax base for profit tax purposes as income from sales, depending on the method chosen by the organization for recognizing income and expenses.

1.3. Features of determining costs when performing R&D

An organization's R&D expenses are classified as other expenses included in the group of expenses associated with production and sales. In accordance with Art. 262 of the Tax Code of the Russian Federation the following are recognized as R&D expenses:

1) expenses related to the creation of new or improvement of manufactured products (goods, works, services), in particular the costs of invention;

2) expenses for the formation of the Russian Technological Development Fund, other industry and inter-industry funds for financing R&D, registered in the manner prescribed by the Federal Law “On Science and State Science and Technology Policy”.

Let's consider the first group of expenses, which include:

R&D expenses incurred by the taxpayer independently;

R&D expenses incurred by the taxpayer jointly with other organizations (in an amount corresponding to its share of expenses);

R&D expenses incurred by the taxpayer on the basis of contracts under which he acts as the customer of such research or development.

All of the above groups of R&D expenses are recognized as such for tax purposes if three conditions are simultaneously met:

Completion of this research or development (completion of individual stages of work);

Signing by the parties of the work acceptance certificate;

The use of R&D in production and (or) in the sale of goods (performance of work, provision of services) from the 1st day of the month following the month in which such research was completed (individual stages of research).

The above expenses are uniformly included by the taxpayer in other expenses over one year. As is known, carrying out R&D in some cases may not give the desired result. In this case, R&D expenses incurred in order to create new or improve existing technologies, create new types of raw materials or materials, are also subject to inclusion by the taxpayer in other expenses evenly over one year in the amount of actual expenses incurred.

Expenses on R&D in organizations performing R&D as a performer (contractor or subcontractor) are not recognized by the Tax Code of the Russian Federation as expenses associated with production and sales, and are considered as expenses for the implementation of activities by these organizations aimed at generating income.

As for the taxpayer's expenses on R&D, made in the form of deductions for the formation of the Russian Technological Development Fund, as well as other industry and inter-industry funds for financing R&D, registered in the manner prescribed by the Federal Law "On Science and State Scientific and Technical Policy", they are recognized for for tax purposes from January 1, 2008, within 1.5% of the income (gross revenue) of the taxpayer (clause 3 of Article 262 of the Tax Code of the Russian Federation). However this rule does not apply to expenses of industry and inter-industry R&D financing funds made in the form of contributions to the formation of the Russian Technological Development Fund.

1.4. Features of calculating depreciation on fixed assets

In relation to depreciable fixed assets used to work in aggressive environments and (or) extended shift, to the basic depreciation rate in accordance with clause 7 of Art. 259 of the Tax Code of the Russian Federation, taxpayers have the right to apply a special coefficient (Table 1).

Table 1

N p/p	Taxpayer type	The maximum amount of the increasing coefficient to the basic depreciation rate
	All taxpayers (except for those specified in clauses 2 and 3), including: taxpayers - industrial agricultural organizations (poultry farms, livestock farms, fur farms, greenhouse plants); taxpayers-organizations with resident status of industrial and production special economic zone or tourist and recreational special economic zone	no higher than 2
	A taxpayer whose fixed asset must be accounted for in accordance with the terms of a financial lease agreement (leasing agreement)	no higher than 3
	All taxpayers in relation to depreciable fixed assets used only for scientific and technical activities (clause 3 of article 1 of Federal Law of July 19, 2007 N 195-FZ)	no higher than 3

Increasing coefficients cannot be applied to fixed assets belonging to the first, second and third depreciation groups, if depreciation on these fixed assets is calculated using a non-linear method.

For the purposes of calculating income tax, an aggressive environment is understood as a set of natural and (or) artificial factors, the influence of which causes increased wear (aging) of fixed assets during their operation. Working in an aggressive environment also equates to the presence of fixed assets in contact with an explosive, fire-hazardous, toxic or other aggressive technological environment, which can serve as the cause (source) of initiating an emergency.

1.5. R&D results as intangible assets of the taxpayer

If, as a result of R&D expenses, a taxpayer organization receives exclusive rights to the results of intellectual activity, these rights are recognized as intangible assets that are subject to depreciation.

According to paragraph 3 of Art. 257 of the Tax Code of the Russian Federation for tax purposes, intangible assets are recognized as acquired and (or) created by the taxpayer results of intellectual activity and other objects of intellectual property (exclusive rights to them), used in the production of products (performance of work, provision of services) or for the management needs of the organization for a long time time (lasting over 12 months).

To recognize rights as an intangible asset, it is necessary that they have the ability to bring economic benefits (income) to the taxpayer, as well as the availability of properly executed documents confirming the existence of the intangible asset itself and (or) the taxpayer’s exclusive right to the results of intellectual activity [including patents, certificates , other documents of protection, agreement of assignment (acquisition) of a patent, trademark].

Intangible assets, in particular, include:

The exclusive right of the patent holder to an invention, industrial design, utility model;

Exclusive right to a trademark, service mark, appellation of origin of goods and company name;

The exclusive right of the patent holder to selection achievements;

Possession of know-how, secret formula or process, information regarding industrial, commercial or scientific experience.

2. Taxation of R&D with value added tax

2.1. Benefits for paying VAT

According to subclause 16 of clause 3 of Art. 149 of the Tax Code of the Russian Federation, benefits for the payment of VAT in the form of exemption from payment of this tax are provided, among other things, to educational institutions and scientific organizations that carry out R&D on the basis of business contracts and financed from the budget. By tax rate 0% VAT is subject to space activities.

In accordance with subparagraph 26, paragraph 2, art. 149 of the Tax Code of the Russian Federation since January 1, 2008, the sale of exclusive rights to inventions, utility models, industrial designs, programs for electronic computers, databases, topologies of integrated circuits, production secrets (know-how), as well as rights to use is not subject to VAT the above results of intellectual activity on the basis of a license agreement.

In addition, according to subclause 16.1, clause 3, art. 149 of the Tax Code of the Russian Federation exempts from VAT the performance of R&D by organizations related to the creation of new products and technologies or the improvement of manufactured products and technologies. Moreover, this benefit applies if the following types of activities are included in research, development and technological work:

Development of the design of an engineering facility or technical system;

Development of new technologies, that is, ways of combining physical, chemical, technological and other processes with labor processes in whole system, producing new products(goods, works, services);

Creation of prototypes, that is, those without a certificate of conformity, samples of machines, equipment, materials that have fundamental features characteristic of innovations and are not intended for sale to third parties, testing them for the time necessary to obtain data, accumulate experience and reflect them in technical documentation .

2.2. Exemption from VAT for scientific organizations

In accordance with subparagraph 16, paragraph 3, art. 149 of the Tax Code of the Russian Federation, carrying out R&D at the expense of budget funds, as well as funds of the Russian Foundation for Basic Research, the Russian Fund for Technological Development and extra-budgetary funds of ministries, departments, and associations formed for these purposes in accordance with the legislation of the Russian Federation; R&D carried out by educational institutions and scientific organizations on the basis of business contracts are not subject to VAT (exempt from taxation).

Letter of the Federal Tax Service of Russia dated March 15, 2006 N MM-6-03/274@ “On the application of tax exemption from value added tax in relation to research work carried out by scientific institutions” explains the following. According to paragraph 1 of Art. 11 of the Tax Code of the Russian Federation, institutions, concepts and terms of civil, family and other branches of legislation of the Russian Federation used in this Code are applied in the meaning in which they are used in these branches of legislation, unless otherwise provided by the Tax Code of the Russian Federation. The concepts of “institution of science” and “scientific organization” are not provided for in the Tax Code of the Russian Federation. Therefore, when defining the above terms, taxpayers should be guided by the Federal Law “On Science and State Scientific and Technical Policy”, in accordance with Art. 5 which scientific organization a legal entity is recognized, regardless of its organizational and legal form and form of ownership, as well as a public association of scientists, carrying out as their main scientific and scientific-technical activities, training scientists and acting in accordance with the constituent documents scientific organization. Scientific organizations are divided into scientific research organizations, scientific organizations of educational institutions of higher vocational education, experimental design, engineering, design and technological and other organizations carrying out scientific or scientific and technical activities.

According to the letter of the Federal Tax Service of Russia dated March 15, 2006 N MM-6-03/274@, in order to be exempt from VAT, an organization must confirm the fact of carrying out scientific or scientific-technical activities as its main one. At the same time, the Federal Tax Service of Russia indicated that the determination of the main type of activity of a taxpayer organization is carried out in accordance with the Rules for classifying industries (sub-sectors) of the economy as professional risk, approved by Decree of the Government of the Russian Federation dated August 31, 1999 N 975.

It should be noted that at present, Decree of the Government of the Russian Federation dated August 31, 1999 N 975 has actually ceased to be valid due to the approval of Decree of the Government of the Russian Federation dated December 1, 2005 N 713 of the Rules for the assignment of species economic activity to the professional risk class, in accordance with clause 9 of which main economic activity commercial organization is the type that, based on the results previous year has the largest share in the total volume of products produced and services provided. Accordingly, the main type of economic activity of a non-profit organization is the type in which, based on the results of the previous year, it was employed greatest number employees of the organization.

2.3. Exemption from VAT for educational institutions

The letter of the Federal Tax Service of Russia for Moscow dated March 30, 2006 N 19-11/24319 states that the status of an educational institution for the purposes of applying VAT exemption is determined in accordance with the Law of the Russian Federation dated July 10, 1992 N 3266-1 “On Education”, according to Art. 12 of which educational institution is, carrying out the educational process, that is, implementing one or more educational programs or providing the maintenance and education of students and pupils.

The educational institution is legal entity and can be state (federal or under the jurisdiction of a constituent entity of the Russian Federation), municipal, non-state [private, an institution of public and religious organizations (associations)]. At the same time, a federal state educational institution is an educational institution that is federally owned and financed from funds federal budget.

State status educational institution is established during its state accreditation, which means the type, type and category of an educational institution, determined in accordance with the level and focus of the educational programs it implements.

According to Art. 33 of the Law of the Russian Federation "On Education" the right to conduct educational activities and benefits established by the legislation of the Russian Federation arises for an educational institution from the moment a license (permit) is issued to it.

Thus, work performed by educational institutions on the basis of business contracts is exempt from VAT if the organization has a license to carry out the educational process and classifies the work performed as R&D.

2.4. Exemption from VAT on R&D financed from the budget

When performing R&D by organizations of any form of ownership and departmental affiliation and individual entrepreneurs At the expense of budgetary funds, as well as funds of the Russian Foundation for Basic Research, the Russian Fund for Technological Development and extra-budgetary funds of ministries, departments, and associations formed for these purposes in accordance with the legislation, both the main contractors engaged in the implementation of these works and their co-executors are exempt from VAT. .

The basis for exemption from taxation of R&D carried out at the expense of the federal budget is a contract for the performance of work indicating the source of financing, as well as written notification of the customer, to whom funds were allocated directly from the federal budget, to the performers and co-executors about the targeted funds allocated to him budget funds to pay for the above work. If funds to pay for R&D are allocated from the budgets of the constituent entities of the Russian Federation or local budgets, the basis for exemption from VAT is a certificate from the financial authority about the opening of financing for these works from the relevant budgets.

When carrying out R&D at the expense of the Russian Foundation for Basic Research, the Russian Fund for Technological Development and extra-budgetary funds of ministries, departments, and associations formed for these purposes in accordance with the legislation of the Russian Federation, the basis for exempting this work from VAT is a contract for the performance of work indicating the source of financing .

2.5. Taxation of VAT on space activities at a rate of 0%

In accordance with subparagraph 5 of paragraph 1 of Art. 164 of the Tax Code of the Russian Federation (as amended by Federal Law No. 255-FZ of November 4, 2007, effective from January 1, 2008), taxation is carried out at a rate of 0% on the sale of goods (work, services) in the field of space activities.

When applying a tax rate of 0% on this basis, the organization must be guided, in addition to the Tax Code of the Russian Federation, by the norms of the Law of the Russian Federation of August 20, 1993 N 5663-1 “On Space Activities”, in accordance with Art. 2 of which under space activities refers to any activity related to the direct carrying out of work on the exploration and use of outer space, including the Moon and other celestial bodies.

According to Art. 9 of the Law of the Russian Federation “On Space Activities”, space activities are subject to licensing in accordance with the Regulations on Licensing of Space Activities, which was approved by Decree of the Government of the Russian Federation of June 30, 2006 N 403.

For goods in the field of space activities, subclause 5 of clause 1 of Art. 164 of the Tax Code of the Russian Federation refers to:

Space technology;

Space objects;

Space infrastructure objects.

In turn, works (services) in the field of space activities include:

Work (services) performed (rendered) using equipment located directly in outer space, including controlled from the surface and (or) from the Earth’s atmosphere;

Works (services) on space exploration, observation of objects and phenomena in outer space, including from the surface and (or) from the Earth’s atmosphere;

Preparatory and (or) auxiliary (related) ground work (services), technologically determined (necessary) and inextricably linked with the performance of work (provision of services) for space exploration and (or) with the performance of work (provision of services) using equipment located directly in outer space.

It should be noted that in the previous version of the Tax Code of the Russian Federation, taxation at a rate of 0% was applied only for the implementation of work (services) performed (rendered) directly in outer space, as well as a complex of preparatory ground work (services), technologically determined and inextricably linked with the implementation works (provision of services) directly in outer space.

Thus, at present, the application of the 0% tax rate has been expanded to include the sale of goods in the field of space activities, as well as works (services) for space exploration, monitoring of objects and phenomena in outer space.

2.6. Receiving a refund when subject to VAT at a rate of 0%

According to paragraph 7 of Art. 165 of the Tax Code of the Russian Federation, in order to confirm the right to receive a refund when VAT is assessed at a tax rate of 0%, the taxpayer must submit to tax authority originals or copies of the following documents, namely:

An agreement or contract with foreign or Russian persons for the sale (supply) of goods, performance of work, provision of services;

A bank statement confirming the actual receipt of revenue from a foreign or Russian person for goods sold, work performed, services provided to the taxpayer’s account in a Russian bank;

An act or other documents confirming the sale (delivery) of goods, performance of work, provision of services;

A certificate issued for space technology being sold, including space objects, space infrastructure objects (goods).

It must be taken into account that certification of space technology takes place in the manner established by Art. 10 of the Law of the Russian Federation "On Space Activities". Federal system certification of space technology and marks of conformity of the system was registered in State Register on the basis of the resolution of the State Standard of Russia dated July 4, 2001 N 63.

Reimbursement of paid VAT is carried out in accordance with Art. 176 of the Tax Code of the Russian Federation. Upon submission by the taxpayer tax return the tax authority checks the validity of the amount of VAT claimed for reimbursement, carrying out desk tax audit taxpayer in the manner established by Art. 88 Tax Code of the Russian Federation.

If the taxpayer has arrears for VAT, other federal taxes, arrears on the corresponding penalties or fines subject to payment or collection, the tax authority independently offsets the amount of VAT subject to reimbursement towards the repayment of the above arrears and arrears on penalties or fines. If the tax authority has decided to refund the amount of VAT (in whole or in part) if there is a tax arrears that arose in the period between the date of filing the declaration and the date of reimbursement of the corresponding amounts and does not exceed the amount to be reimbursed by the decision of the tax authority, penalties are not charged on the amount of the arrears .

If the taxpayer does not have arrears on VAT and other federal taxes, or arrears on the corresponding penalties or fines to be paid or collected, the amount of tax subject to reimbursement by decision of the tax authority is returned, upon application of the taxpayer, to the bank account specified by him. If there is a written application from the taxpayer, the amounts to be refunded may be sent towards the payment of upcoming tax payments for VAT or other federal taxes.

The decision to offset (refund) the VAT amount is made by the tax authority simultaneously with the decision to refund the VAT amount (in whole or in part). An order for the refund of VAT amount, issued on the basis of a decision on refund, is subject to sending by the tax authority to the territorial body Federal Treasury the day after the tax authority makes this decision. Accordingly, the territorial body of the Federal Treasury, within five days from the date of receipt of the above order, returns the amount of VAT to the taxpayer in accordance with the budget legislation of the Russian Federation and, at the same time, notifies the tax authority of the date of return and the amount of funds returned to the taxpayer.

At the same time, the tax authority is obliged to inform the taxpayer in writing about the decision taken on reimbursement (in whole or in part), on a decision made on offset (refund) of the VAT amount subject to reimbursement, or on refusal to reimburse within five days from the date of adoption of the corresponding decision.

3. Accounting for R&D expenses

3.1. Accounting for R&D expenses carried out by the organization on its own

Organizations for which R&D is one of the types of activity, when maintaining accounting and tax records, must be guided by the Standard Methodological Recommendations for Planning, Accounting and Calculating the Cost of Scientific and Technical Products, approved by the Ministry of Science of Russia dated June 15, 1994 N OR-22-2-46 (hereinafter - Methodological recommendations for accounting of scientific and technical products).

In relation to the expenses of organizations that carry out R&D on their own (for themselves) and/or are contracted customers for the specified work, the Accounting Regulations “Accounting for expenses on research, development and technological work” PBU 17/02 are applied, approved by order of the Ministry of Finance of Russia dated November 19, 2002 N 115n.

In accordance with clause 9 of PBU 17/02 to R&D expenses relate:

The cost of inventories and services of third-party organizations and persons used in performing the specified work;

Costs of wages and other payments to employees directly involved in performing the above work under an employment contract;

Contributions for social needs (including the unified social tax);

The cost of special equipment and special equipment intended for use as test and research objects;

Depreciation of fixed assets and intangible assets used in performing the above work;

Costs for the maintenance and operation of research equipment, installations and structures, other fixed assets and other property;

General business expenses, if they are directly related to the implementation of these works;

Other expenses directly related to R&D, including testing costs.

To the organization's R&D expenses do not include:

Expenses for the development of natural resources [conducting geological studies of subsoil, exploration (additional exploration) of developed deposits, preparatory work in the extractive industries, etc.];

Costs for preparation and development of production of new organizations, workshops, units (start-up costs);

Costs of preparing and mastering the production of products not intended for serial and mass production;

Costs associated with improving technology and production organization, improving product quality, changing product design and other operational properties carried out during the production (technological) process (clause 4 of PBU 17/02).

In addition, PBU 17/02 does not apply to unfinished R&D, as well as R&D, the results of which are taken into account in accounting as intangible assets (clause 3 of PBU 17/02).

3.2. Reflection of R&D expenses in accounting

R&D expenses are recognized in accounting:

As an investment in non-current assets;

As other expenses (clause 7 of PBU 17/02).

The conditions for recognizing expenses as non-current assets and other expenses are given in table. 2.

Recognition of expenses as investments in non-current assets	Base	Recognition of expenses as other expenses	Base
When the following conditions are simultaneously met: - the amount of expense can be determined and confirmed; - there is documentary evidence of the completion of work (acceptance certificate for completed work, etc.); - the use of work results for production and (or) management needs will lead to the receipt of future economic benefits (income); - the use of R&D results can be demonstrated	clause 7 PBU17/02	If at least one of the conditions listed in column 1 is not met If R&D expenditures do not produce a positive result If R&D expenses were recognized as other expenses in previous reporting periods	clause 7 PBU 17/02 clause 6 PBU 17/02 clause 8 PBU 17/02

3.3. Procedure for writing off expenses

R&D expenses are written off as expenses for ordinary activities.

According to paragraph 29 Methodological recommendations for accounting for scientific and technical products, accounting for the costs of paying for work performed by third-party institutions and enterprises [including experimental (experimental) enterprises on their own balance sheet under counterparty (co-executive) agreements for the creation of scientific and technical products] is carried out at negotiated prices.

These costs are included in the cost of scientific and technical products under the relevant contract (order) after their actual acceptance and payment.

When writing off expenses, an organization must use one of the following methods:

Linear;

The method of writing off expenses in proportion to the volume of products (works, services) (clause 11 of PBU 17/02).

The useful life of the R&D carried out is determined by the organization independently based on the expected period during which it is possible to receive economic benefits from the results of the work performed, but not more than five years.

Linear method assumes a uniform write-off of R&D expenses over established by the organization term.

Method of writing off expenses in proportion to the volume of products (works, services) provides that the costs of work subject to write-off in the reporting period are determined based on the quantitative indicator of the volume of products (works, services) in the reporting period and the ratio of the total amount of expenses for specific research, development, and technological work and the entire expected volume of products (works, services) for the entire period of application of the results of a specific work.

However, regardless of the method used, R&D expenses are written off as expenses for ordinary activities during the reporting year, evenly, in the amount of 1/12 of the annual amount (clause 14 of PBU 17/02).

Example. Write-off of costs for experimental and technological work.

The furniture factory carried out experimental design and technological work, as a result of which new models of office chairs were developed - ergonomic, durable, made of lightweight and inexpensive materials.

In this case, the organization’s costs consisted of the following amounts:

- the cost of materials purchased for development and technological work is 12,000 rubles, including VAT - 1,831 rubles;

- remuneration for the engineers who performed these works - 60,000 rubles;

- the amount of unified social tax accrued on the amount of remuneration of engineers - 21,360 rubles;

- depreciation of equipment used for development and technological work - 1200 rubles;

- general business expenses - 6,000 rubles.

All expenses incurred were documented, the results of the work performed will be used for production purposes, the developed model of the chair was accepted by the commission and recommended for mass production.

The furniture factory recorded the following entries in its accounting:

Dt 08 "Investments in non-current assets subaccount 08-8 "Performance of research, development and technological work" Kt 10 "Materials" - 12,000 rub. - materials used during development and technological work were written off;

Dt 08 subaccount 08-8 “Performance of research, development and technological work” Kt 70 “Settlements with personnel for wages” - 60,000 rub. - amount accrued wages engineers who carried out experimental design and technological work;

Dt 08 subaccount 08-8 “Performance of research, development and technological work” Kt 69 “Calculations for social insurance and security” - 21,360 rub. - expenses for social insurance engineers who carried out development and technological work;

Dt 08 subaccount 08-8 “Performance of research, development and technological work” Kt 02 “Depreciation of fixed assets” - 1200 rub. - the amount of depreciation of fixed assets used for development and technological work was written off;

Dt 08 subaccount 08-8 “Performance of research, development and technological work” Kt 26 “General expenses” - 6000 rub. - general business expenses associated with carrying out development and technological work were written off.

Thus, in account 08, subaccount 08-8, the costs of the furniture factory incurred during development and technological work on the development of new models of office chairs are formed.

The amount of these costs will be 100,560 rubles. (12,000 rub.*1+ 60,000 rub. + 21,360 rub. + 1200 rub. + + 6000 rub.).
_____
*1 The amount of VAT paid to the supplier is not reimbursed from the budget, since this is not provided for in Art. 171 and 172 of the Tax Code of the Russian Federation, which means it is also included in the expenses of the organization.

Expenses incurred are subject to write-off from the 1st day of the month following the month in which the actual application of the results obtained from performing the above work in the production of products (performance of work, provision of services) or for the management needs of the organization began(Clause 10 PBU 17/02) .

Suppose the factory has determined that the results of the work performed will be used for the next four years. Let's calculate the amount of expenses that will be written off by the factory monthly after the start of applying the results of development and technological work.

If the organization uses the straight-line write-off method

The factory will write off monthly costs incurred for the main production in the amount of 2095 rubles. (RUB 100,560: 4 years: 12 months).

In this case, the following entries will have to be made monthly in accounting:

Dt 20 "Main production" Kt 08 subaccount 08-8 "Performance of research, development and technological work" - 2095 rub. - the costs of developing new models of office chairs for main production were written off.

If the organization uses the method of writing off expenses in proportion to the volume of products (works, services)

Let's assume that a furniture factory plans to produce 60,000 new office chair models over the next four years.

In this case, the amount of costs for development and technological work per each chair produced will be 1,676 rubles. (RUB 100,560: 60,000 pcs.).

Let's assume that after the start of production of new models of chairs, the factory produced 1200 pieces in the first month. chairs, for the 2nd month - 1280 pcs. chairs, for the 3rd month - 2000 pcs. chairs

The amount of costs for development and technological work subject to write-off will be:

- in the 1st month - 2011.20 rubles. (RUB 1,676 x 1200 pcs.);

- in the 2nd month - 2145.28 rubles. (RUB 1,676 x 1,280 pcs.);

- in the 3rd month - 3352.00 rubles. (RUB 1,676 x 2000 pcs.).

In this case, monthly entries will be made in accounting, similar to the entries given above for the linear method of writing off expenses.

3.4. Disclosure of information in financial statements

The organization's financial statements must reflect the following information:

On the amount of expenses attributed in the reporting period to expenses for ordinary activities and other expenses by type of work;

On the amount of R&D expenses not written off as expenses for ordinary activities and (or) other expenses;

On the amount of expenses for unfinished R&D (clause 16 of PBU 17/02).

3.5. Accounting for the cost of scientific and technical products

3.5.1. General provisions

Scientific and technical products include completed research, design, engineering, technological, other innovative (implementation) and scientific and technical work (services), prototypes or pilot batches of products (products) manufactured in the process of R&D in accordance with with the conditions stipulated in the contract (order) and accepted by the customers.

The cost of scientific and technical products is a valuation of the natural resources, raw materials, materials, fuel, energy, fixed assets, labor resources used in the production process of scientific and technical products, as well as other costs for its production and sale (clause 4 of the Methodological Recommendations for accounting of scientific and technical products). Based on the meaning of Art. 318 of the Tax Code of the Russian Federation, for the purposes of calculating income tax, you can apply the rules for accounting for expenses used in accounting. Thus, accounting and tax accounting of expenses may coincide (with the exception of certain types of expenses, for which Article 264 and Article 270 of the Tax Code of the Russian Federation provide for a special accounting procedure).

The cost of scientific and technical products includes the costs necessary for the production of products and the performance of work provided for by the technical specifications (program, methodology, other similar document) and the contract (order) for the creation (transfer) of scientific and technical products.

IN actual cost scientific and technical products are also reflected in accordance with clause 5 of the Methodological Recommendations for Accounting for Scientific and Technical Products:

Losses from downtime due to internal production reasons;

Shortages material assets in production and warehouses in the absence of guilty persons;

Amounts of benefits in connection with loss of ability to work due to industrial injuries, paid on the basis of court decisions;

Payments to employees released from scientific organizations due to their reorganization, reduction of personnel and staff.

At the same time, in accordance with clause 6 of the Methodological Recommendations for Accounting for Scientific and Technical Products, the following are not subject to inclusion in the cost of scientific and technical products:

Costs for the scientific organization itself to carry out or pay for work (services) not related to the creation of scientific and technical products (work on improvement of cities and towns, provision of assistance agriculture and other types of work);

Costs of construction, equipment and maintenance work (including depreciation deductions and costs for all types of repairs) of cultural, household and other objects on the balance sheet of a scientific organization, as well as work performed in order to provide assistance and participation in the activities of other enterprises and organizations.

Part of the expenses and losses associated with the production of scientific and technical products is reflected as part of other expenses on account 91 “Other income and expenses”. These include, in particular:

Costs under canceled contracts (orders) due to the fault of the scientific organization;

Costs for maintaining production facilities and facilities mothballed in the manner established by the legislation of the Russian Federation (except for costs reimbursed from other sources);

Losses from downtime due to external reasons that are not compensated by other enterprises and organizations;

Losses from markdown of inventories and finished products;

Losses on operations with containers;

Legal costs and arbitration costs;

Awarded or recognized fines, penalties, penalties and other types of sanctions for violation of the terms of business contracts, as well as the costs of compensation for losses caused in connection with this;

Amounts of doubtful debts in settlements with other enterprises, institutions and organizations for products, goods, works and services subject to reservation in accordance with the legislation of the Russian Federation;

Losses from write-off accounts receivable for which the deadline has expired limitation period, and other debts that are unrealistic to collect;

Losses from operations of previous years identified in the current year;

Uncompensated losses from natural Disasters(destruction and damage to inventories, finished products and other material assets, losses from production stoppages, etc.), including costs associated with preventing or eliminating the consequences of natural disasters;

Uncompensated losses as a result of fires, accidents, and other emergencies caused by extreme conditions;

Losses from theft, the perpetrators of which have not been identified by court decisions;

Negative exchange rate differences foreign currency accounts, as well as on transactions in foreign currency;

Other expenses not directly related to the production and sale of products (works, services).

3.5.2. Classification of costs by element

The costs of creating scientific and technical products are grouped:

Under contracts (orders) for the creation of scientific and technical products;

By calendar periods, after which the results of the implementation of the cost estimate are summed up;

By type of cost (elements and items);

By funding sources;

By place of cost occurrence (by departments, laboratories and other structural divisions) - only for the purposes of internal economic accounting in a scientific organization.

The classification of costs by element is given in table. 3.

Table 3

Classification of costs by element

Cost elements

Composition of costs by elements