V.G. Molchanov, expert
Legal consulting GARANT

Commercial organizations have vehicles on their balance sheet – trucks and cars. During operation, these vehicles are subject to depreciation; car parts, tires and tires naturally wear out. The article discusses the procedure for accounting for write-off rates and the service life of car tires.

Keywords: norms for write-off of spare parts and consumables, accounting, spare parts, consumables, commercial organizations

Operating mileage standards. Currently, regulatory legal acts do not establish any standards for the write-off of spare parts and consumables (including tires) used in vehicle operation Vehicle commercial organizations.

In accordance with the letter of the Ministry of Transport of Russia dated August 24, 2012 No. 03-01/10-2830sh, the operating mileage standards for automobile tires are determined by the manufacturer of automobile tires.

Thus, the head of the organization has the right to establish by his order the mileage standards for car tires, based on information from manufacturers. If there is none, then the experience of operating vehicles in the organization can be used, as well as available information from manufacturers about similar car tires.

In any case, when developing and approving operating mileage standards, it should be taken into account that they must meet the criteria specified in paragraph 1 of Art. 252 Tax Code RF (TC RF), i.e. be justified (economically justified) and documented.

In addition, in accordance with sub. 5.1 clause 5 of the Basic provisions for the admission of vehicles to operation and responsibilities officials on security traffic Traffic rules approved by Decree of the Government of the Russian Federation dated October 23, 1993 No. 1090 “On traffic rules”, the operation of vehicles is prohibited if they have passenger cars tires with a residual tread depth of less than 1.6 mm, trucks - 1 mm, buses - 2 mm.

Obviously, the tread height depends not only on the tire mileage, but also on operating conditions. That is, car tires can also be removed from service if their further use is inadmissible due to their damage.

Accounting. In accounting, car tires purchased separately from the car are reflected on the account. 10 "Materials" in accordance with the Chart of Accounts accounting financial- economic activity organizations and the Instructions for its application, approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n (hereinafter referred to as the Chart of Accounts).

In accordance with paragraph 93 Guidelines according to the accounting of inventories approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n (hereinafter referred to as the Guidelines), when transferred into operation, materials are written off to cost accounts.

In this case, the cost of car tires is written off from the account. 10 “Materials”, subaccount 10.5 “Spare parts”, debited to the cost account, for example account. 20 “Main production” (clauses 93 and 95 of the Methodological Instructions, clauses 5, 7 of the Accounting Regulations “Organization’s Expenses” PBU 10/99, approved by order of the Ministry of Finance of Russia dated 05/06/1999 No. 33n PBU 10/99).

To control the movement of car tires, their accounting can be organized on an off-balance sheet account: Dt sch. 012.

When tires are retired from service on the basis of a write-off act, they are subject to entry into the warehouse at the cost of waste. The presence and movement of worn tires and scrap rubber is taken into account on the account. 10 "Materials", subaccount 6 "Other materials" as waste materials.

Paragraph 111 of the Methodological Instructions establishes that waste generated in the departments of the organization is collected in the prescribed manner and delivered to warehouses using delivery notes indicating their name and quantity. The cost of waste is determined by the organization based on the prevailing prices for scrap, waste, rags, etc. (i.e. at a price possible use or sales).

Disposal of tires that are not suitable for retreading can be carried out by concluding an agreement with a specialized organization engaged in tire recycling.

According to clause 54 of the Accounting Regulations and financial statements V Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n, material assets remaining from the write-off of items unsuitable for restoration and further use are accounted for market value on the date of write-off and the corresponding amounts are credited to financial results at commercial organization, i.e. in accounting, waste remaining from write-off material assets(salvage) are credited to the account. 91: Dt sch.10 "Materials", subaccount 6 "Other materials" K-t sch.91 "Other income and expenses" – worn tires are taken into account as waste materials.

The delivery of used tires to a specialized organization is recorded in accounting as a regular sale of materials. Income from the sale of inventories is taken into account as part of other income (clause 7 of the Accounting Regulations “Income of the Organization” PBU 9/99, approved by Order of the Ministry of Finance of Russia dated May 6, 1999 No. 32n): Dt sch.62 76 "Settlements with various debtors and creditors") Settlement account. 91 “Other income and expenses” – income from the sale of tires to a specialized organization is recognized.

In this case, recycled tires are written off from the account. 10 "Materials", subaccount 6 "Other materials" and are reflected as other expenses of the organization in accordance with clause 11 of the Accounting Regulations "Expenses of the organization" PBU 10/99, approved by order of the Ministry of Finance of Russia dated 05/06/1999 No. 33n:

Dt sch.91 "Other income and expenses" K-t sch.10 "Materials", subaccount 6 "Other materials" – the cost of sold tires is written off;

Dt sch.91 "Other income and expenses" K-t sch.68 value added tax (VAT) is charged.

At the same time, according to the author, tires that are subject to write-off with subsequent disposal may not be reflected in the accounting accounts. Their cost was included in the cost of work and services when put into operation, and accounting for control purposes was organized on an off-balance sheet account.

Then, in the case of the sale of tires, the disposal will be reflected in the accounting records as follows:

Dt sch.62 "Settlements with buyers and customers" ( 76 "Settlements with various debtors and creditors") K-t sch.91 "Other income and expenses" – income is recognized;

Dt sch.91 "Other income and expenses" K-t sch.68 "Calculations for taxes and fees" – VAT has been charged;

K-t sch. 012 – retired tires were written off from the off-balance sheet account.

For your information. Clause 1 of Art. 4Federal Law No. 89-FZ of June 24, 1998 “On Production and Consumption Waste” (hereinafter referred to as Law No. 89-FZ) determines that ownership of waste belongs to the owner of raw materials, materials, semi-finished products, other products or products, as well as goods ( products) as a result of the use of which this waste was generated.

In accordance with the Federal Classification Catalog of Waste, approved by Order of the Ministry of Natural Resources of Russia dated December 2, 2002 No. 786 “On approval of the Federal Classification Catalog of Waste,” waste tires belong to the 4th hazard class.

Tires that must be disposed of as hazardous waste may not appear on the books of account. market prices, their disposal (transfer for disposal) is reflected by writing off the credit of the off-balance sheet account.

The transfer of such waste for processing is reflected in the logbook for recording the generation and movement of waste, and in section. 4 “Disposal of production and consumption waste” of Rostechnadzor order No. 204 dated 04/05/2007 “On approval of the form for calculating fees for negative impact on the environment and the procedure for filling out and submitting the form for calculating fees for negative impacts on the environment." The data in the logbook for recording the generation and movement of waste is certified by contracts with specialized companies and certificates of work performed. The actual volume of waste is confirmed by a certificate from a specialized organization.

A similar situation arises in cases where tubes and tires with textile and metal cords worn out during operation, which cannot be restored, are handed over to a recycling organization for disposal for a fee. The actual volume of scrap transferred for processing to a specialized organization is indicated in the work completion certificates.

Tax accounting. Expenses for the repair of fixed assets made by the taxpayer are considered as other expenses and are recognized for tax purposes in the reporting (tax) period in which they were incurred in the amount of actual expenses (clause 1 of Article 260 of the Tax Code of the Russian Federation).

An organization can take into account purchased car tires in tax accounting as part of other expenses associated with production and sales on the basis of subclause. 11 clause 1 art. 264 of the Tax Code of the Russian Federation (TC RF), or as part of material costs related to production and sales on the basis of subclause. 2 p. 1 art. 254 Tax Code of the Russian Federation. At the same time, the issue of recognizing damaged tires as returnable waste for tax purposes is controversial.

In accordance with paragraph 6 of Art. 254 of the Tax Code of the Russian Federation, returnable waste refers to the remains of raw materials (materials), semi-finished products, coolants and other types material resources, formed in the process of production of goods (performance of work, provision of services), which have partially lost the consumer qualities of the initial resources (chemical or physical properties) and, therefore, are used at increased costs (reduced output) or are not used for direct purpose.

Remains of inventories, which, in accordance with technological process transferred to other divisions as full-fledged raw materials (materials) for the production of other types of goods (works, services), as well as by-products (associated) products obtained as a result of the technological process.

Wherein important factor V in this case is that residues can be recognized as returnable waste for profit tax purposes if they have partially lost their consumer qualities and are not used for their intended purpose.

From a literal reading of the norm of paragraph 6 of Art. 254 of the Tax Code of the Russian Federation, tires that are subject to recycling and are not suitable for further use are not recognized as returnable waste. However, according to the author, when tires are disposed of before their standard use period, it is possible to use this norm and reduce the amount of material costs by the cost of returnable waste, determined by one of the methods enshrined in subclause. 2 clause 6 art. 254 Tax Code of the Russian Federation.

Bibliography

• Tax Code of the Russian Federation (part one): Federal Law of July 31, 1998 No. 146-FZ.
• Tax Code of the Russian Federation (part two): Federal Law of 05.08.2000 No. 117-FZ.
• On traffic rules: Decree of the Government of the Russian Federation of October 23, 1993 No. 1090.
• On production and consumption waste: Federal Law of June 24, 1998 No. 89-FZ.
• On approval of the Chart of Accounts for accounting of financial and economic activities of organizations and Instructions for its application: Order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n.
• On approval of the Accounting Regulations “Income of the Organization” PBU 9/99: Order of the Ministry of Finance of Russia dated May 6, 1999 No. 32n.
• On approval of the Accounting Regulations “Organization Expenses” PBU 10/99: Order of the Ministry of Finance of Russia dated May 6, 1999 No. 33n.
• On approval of the Regulations on accounting and financial reporting in the Russian Federation: Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n.
• On approval of the federal classification catalog of waste: order of the Ministry of Natural Resources of Russia dated December 2, 2002 No. 786.
• On approval of the form for calculating fees for negative impacts on the environment and the procedure for filling out and submitting the form for calculating fees for negative impacts on the environment: Order of Rostekhnadzor dated 04/05/2007 No. 204.
• Letter of the Ministry of Transport of Russia dated August 24, 2012 No. 03-01/10-2830sh.

From February 1, 2004 to January 1, 2008, the maintenance and operation of tires by vehicle owners on the territory of the Russian Federation was regulated by the Rules for the operation of automobile tires AE 001-04, approved by Order of the Ministry of Transport of Russia dated January 21, 2004 No. AK-9-r (hereinafter referred to as the Rules ).

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

Car tires have their own mileage, after which they should be replaced. After reaching the standard operating mileage, worn tires are replaced. It should be borne in mind that the norms for the operational mileage of tires are established by the Temporary Standards for the operational mileage of tires of motor vehicles RD 3112199-1085-02, approved by the Ministry of Transport of Russia on 04.04.2002 (hereinafter referred to as the Norms), however, the validity of these Standards is limited to the date 01.01.2007.

The authors note that to date not a single document has been published establishing uniform order maintenance and operation of tires by vehicle owners, as well as operational mileage standards for vehicle tires throughout the Russian Federation. Meanwhile, when operating motor vehicles in a budgetary institution, one must be guided by a certain procedure for the operation and disposal of tires, which, in our opinion, should first of all ensure compliance with the requirements of both budget legislation for economical and efficient use budget funds, and legislation to ensure road safety.

Analysis of solutions to similar problems in various federal ministries and departments shows the following:

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

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

An example of the first option is the order of the Russian Ministry of Defense dated September 25, 2006 No. 300 “On approval of the Guidelines on operating hours (service life) before repair and write-off of automotive equipment and automotive property in the Armed Forces of the Russian Federation,” and the second option is implemented, for example, in the order of the Judicial Department under the Armed Forces of the Russian Federation dated June 30, 2008 No. 104 “On approval of the Instructions on the procedure for the maintenance, operation, maintenance and repair of official vehicles,” Methodical recommendations on the organization of transport services for territorial bodies and institutions of the Ministry of Justice of Russia (published in the Bulletin of the Ministry of Justice of the Russian Federation, 2008, No. 12).

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

In addition, when determining the procedure for writing off car tires and their operating mileage standards, the following should also be taken into account. When deciding on the possibility of further operation of tires up to their service mileage, it is necessary to take into account the following requirements:

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

2) Regulations on ensuring road safety at enterprises, organizations and institutions transporting passengers and goods, approved by Order of the Ministry of Transport of Russia dated 03/09/1995 No. 27;

3) other regulations aimed at ensuring road safety.

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

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

• base car model;
• tire size;
• tire models.

In addition, when calculating tire mileage standards, operating (working) conditions are taken into account. motor vehicle. Moreover, such indicators were obtained experimentally by a specialized research organization.

It should also be taken into account that, in accordance with clause 3.4 of the Standards, for new tire models and car brands for which tire mileage standards have not been established, the head of the enterprise has the right, by order of the enterprise, based on the average mileage of scrapped tires, to put into effect a temporary standard agreed with FSUE NIIAT (currently OJSC NIIAT). In this case, the validity period of temporary norms should not exceed 2 years. During this period, the compliance of the established norm value with the average mileage of a tire of a given size and model for a specific vehicle is checked, as well as the norm value is clarified.

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

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

• average mileage of scrapped tires;
• tire manufacturers' warranties.

In addition, if there are appropriate limits budget obligations standards can also be established with the involvement of specialists from specialized organizations (for example, JSC NIIAT).

Car tire accounting. Budget accounting in the institution is carried out in accordance with Federal law dated November 21, 1996 No. 129-FZ “On Accounting” (hereinafter referred to as Law No. 129-FZ), the Instruction on Budget Accounting, approved by Order of the Ministry of Finance of Russia dated December 30, 2008 No. 148n (hereinafter referred to as Instruction No. 148n) and other legal and regulatory documents acts. Document flow for acceptance, movement and write-off inventories the institution is developed independently, approved by the head and reflected in the accounting policies of the organization. When purchasing spare parts for vehicles (including car tires), they are accounted for on the basis of primary accounting documents in account 10506000 “Other inventories”. In accordance with Instruction No. 148n, when issuing spare parts for operation, a “Statement for issuing material assets for the needs of the institution” (f. 0504210) or “Requirement-invoice” (f. 0315006) is drawn up.

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

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

Except budget accounting, the institution can organize additional accounting of car tires. For this purpose, you can use, for example, individual provisions of the Rules.

Thus, institutions can, for each tire installed on a car (new, retreaded or with an in-depth tread pattern) when it is equipped or during operation, create a card for recording its operation in the form specified in Appendix 12 to the Rules. Tire accounting can be carried out in accordance with the standards of this document by the responsible person entrusted with this responsibility.

When replacing the tire on the road wheels with a spare tire or, if necessary, with a purchased tire, the driver informs responsible person date of replacement, serial number of the replaced tire, speedometer readings at the time of installation. This data must be recorded in the operation records of the replaced and spare tire.

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

When tires are removed from service, the card indicates: the date of removal, total mileage, the name of the reason for removal, determined by the commission, the remaining tread height (according to the greatest wear). In addition, it must record where the tire is sent - for restoration, deepening of the tread pattern by cutting, repair, scrap or complaint.

Tires have to be changed frequently. Firstly, they wear out quickly on Russian roads. Secondly, they need to be changed for the winter and summer seasons. Thirdly, unexpected damage to tires occurs - punctures, cuts. Let's consider the features of document flow for the receipt, release and movement of tires, as well as the procedure for accounting and taxation of their value.

Car tires vary in their purpose, design, tread pattern, climate design and dimensions. According to these indicators, car tires can be of the following types:

• tires for permanent use (all-season tires);
• tires for periodic use (winter and summer tires).

The latter have better performance properties, but in order to save money, organizations often use all-season tires on cars. They must be replaced if the mileage exceeds the mileage specified by the manufacturer or if the tires are damaged.

First of all, organizations need to develop internal organizational and administrative documents necessary for accounting and control of car tires. According to paragraph 3 of the Guidelines for accounting of inventories, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n (hereinafter referred to as Guidelines No. 119n), they may establish:

• forms primary documents on the acceptance, release and movement of tires and the procedure for filling them, as well as document flow rules;
• a list of officials of departments who are entrusted with receiving and issuing supplies;
• procedure for monitoring the rational use of car tires.

Documents required for registration business transactions according to the movement of car tires, is:

• waybills and other accompanying documents (when accepting and posting automobile tires);
• car tire registration card (during operation);
• statement (act) for writing off car tires.

At the moment, the procedure for recording car tires is regulated by the Rules for the operation of car tires (AE 001-04), approved by Order of the Ministry of Transport of Russia dated January 21, 2004 No. AK-9-r (hereinafter referred to as the Rules). It seems that these Rules have lost force, since they themselves indicate the expiration date of their validity - January 1, 2007. But new rules have not yet been invented, so we advise you to be guided by them. True, in general, there is no urgent need to maintain tire operation records cards approved by the Rules, if other documents are in order. For example, invoices, delivery contracts, contracts for the transportation of goods by road, invoices, payment orders, turnover sheets for inventory items - material report for subaccount 10.5, acts for write-off of spare parts, consolidated registers of tire operation, register of speedometer indicators vehicle mileage, etc. For example, in the FAS resolution North Caucasus District dated July 21, 2010 No. A32-43572/2009, the judges sided with the taxpayer, recognizing the additional assessment of income tax, penalties, and fines as unlawful, since the taxpayer incurred the costs of purchasing tires, as well as the presence of documentary evidence of their write-off as a result of entrepreneurial activity confirmed without tire registration cards specified in the Rules.

The information contained in the tire operation record card allows you to assess its technical condition. If a tire is serviceable, it cannot be removed from the vehicle or sent to scrap. If the tire is not suitable for use, then it is removed, and its registration card indicates the mileage, the reason for removal and the procedure for its further use (for repair, restoration or scrap).

Then the data from the accounting card is transferred to statements (acts) for writing off car tires, on the basis of which these business transactions are reflected in the accounting.

Car tire accounting

Car tires purchased by the organization, according to their characteristics and purpose, are current assets, which are reflected in the organization’s accounting records as inventories (MPI), the accounting of which should be kept in accordance with the Accounting Regulations “Accounting for inventories” PBU 5/01 (approved by order of the Ministry of Finance of Russia dated June 9, 2001 No. 44n).

According to paragraph 2 of PBU 5/01, assets used as raw materials in the performance of work and provision of services are accepted as part of the inventory. The exception is tires (including spare ones) that were received by the organization along with purchased cars. In this case, they are taken into account as part of the fixed asset item.

According to paragraph 6 of the Accounting Regulations “Accounting for Fixed Assets” PBU 6/01 (approved by Order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n), an object of fixed assets is recognized as an inventory object with all fixtures and accessories or a separate structurally isolated item intended to perform certain independent functions.

A complex of structurally articulated objects is one or more objects of the same or different purposes, having common devices and accessories, general management, mounted on the same foundation, as a result of which each item included in the complex can perform its functions only as part of the complex, and not independently.

Thus, property or a complex that can perform its functions independently is taken into account as an object of fixed assets. If the property does not have functional independence, it should be reflected as part of the complex, which can be considered an inventory item from the standpoint of the given standards of PBU 6/01.

A similar provision is presented in the Instructions for the application of the Chart of Accounts for accounting the financial and economic activities of organizations (approved by Order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n).

The Instructions for applying the Chart of Accounts to account 10 “Materials” subaccount 5 “Spare parts” say that car tires (tire, tube and rim tape) located on the wheels and in stock with the vehicle, included in its initial cost, are accounted for as part of fixed assets.

According to paragraph 2 of clause 6 of PBU 6/01, if the object has several parts with different periods beneficial use each of them is accounted for as an independent inventory item. This procedure is beneficial to the taxpayer, since it allows you to divide expensive property into several objects and immediately write off those whose value does not exceed 20,000 rubles. (or other limit established in the accounting policy), saving on property tax.

However, it is impossible to take into account a car as a fixed asset without wheels, since it is not capable of generating income. And this is one of the conditions for accepting an asset for accounting as an item of fixed assets.

In addition, paragraph 6 of PBU 6/01 contains a clause that if one object has several parts, the useful lives of which differ significantly, each such part is taken into account as an independent inventory item.

IN accounting standard it is not stated what level of materiality should be used to divide a complex of items representing a single whole into several inventory items, which gives the accountant the right to resolve this issue at his own discretion.

Therefore, an organization can set its level of materiality in its accounting policies. If it is low, then the organization will have tax risks in relation to settlements with the budget for property taxes. To avoid this, according to the general methodology for accounting for capital costs, car tires located on the wheels of vehicles (including the spare wheel) should be reflected in the initial cost of the car.

When transferring tires into operation, the organization’s accounting records make a one-time write-off of their cost to cost accounts on the basis of paragraph 93 of Guidelines No. 119n. Moreover, all the conditions for recognizing an expense are established by paragraph 16 Accounting provisions “Expenses of the organization” PBU 10/99 (approved by order of the Ministry of Finance of Russia dated May 6, 1999) have been implemented, namely:

• the expense was made in accordance with business customs;
• the amount of expenditure can be reliably determined;
• As a result of installing tires on a vehicle, the economic benefits of the organization decreased.

When put into use, car tires are valued in accordance with paragraph 16 of PBU 5/01 - at the cost of each unit.

Example

Avtodor LLC in winter current year purchased a car with a winter set of tires. The car is used for administrative purposes. In October of the same year, a set of summer tires (4 pieces) was purchased for 9,440 rubles, including VAT 18% - 1,440 rubles, and installed on the car. The following accounting entries were made in the accounting records of Avtodor LLC:

Debit 10 “Materials” subaccount 5 “Spare parts” Credit 60 “Settlements with suppliers and contractors”

8000 rub. - a set of summer tires has been received into the warehouse;

Debit 19 “VAT on purchased assets” Credit 60 “Settlements with suppliers and contractors”

1440 rub. - reflects the amount of “input” VAT;

Debit 68 “Calculations for taxes and fees”, subaccount “VAT”

Credit 19 “VAT on purchased valuables”

1440 rub. - the amount of “input” VAT is presented for tax deduction;

Debit 26 " General running costs» Credit 10 “Materials” subaccount 5 “Spare parts”

8000 rub. - tires are installed on a passenger car.

Seasonal tires that were removed from the vehicle due to the change of season must be entered into the warehouse.

There is no procedure for recording such transactions regulations in accounting. Seasonal tires that have been removed from a vehicle and put into storage are neither unused material nor returnable waste. On the one hand, they were already in operation (were used), and on the other hand, they did not lose their consumer properties.

The capitalization of seasonal tires in the organization’s accounting should be reflected in the debit of subaccount 10-5 “Spare parts” in correspondence with the credit of cost accounts 20 “Main production”, 23 “Auxiliary production”, 26 “General expenses”, 44 “Sales expenses” and etc.

Tires removed from vehicles that can still be used without repair are recorded at a cost calculated taking into account wear and tear, which is determined based on mileage.

Thus, production costs (or sales costs) of the current reporting period are reduced by the amount of tires returned to the warehouse.

An organization can independently determine the cost of tires removed from wheels by setting operational mileage standards, focusing on the technical characteristics of the corresponding tires.

You can also focus on the Temporary standards for the operational mileage of vehicle tires RD 3112199-1085-02. On the one hand, the norms were abolished back in 2004. On the other hand, by decision of the commission of the Ministry of Transport of Russia dated April 18, 2006, their validity was again extended until the relevant technical regulations came into force ( information mail Ministry of Transport of Russia dated December 7, 2006 No. 0132-05/394). This decision was made in order to ensure the safe operation of vehicles and the rational regulation of tire mileage.

Operating mileage standards for vehicle tires are established by organizations based on the average statistical mileage of tires. The Russian Ministry of Transport proposes to use correction factors to the average tire mileage standards, depending on the operating conditions of the vehicle. In this case, the standard tire mileage according to paragraph 3.3 of the Temporary Standards should not be lower than 25% of the average mileage.

Average tire mileage Russian production for passenger cars is approximately 40,000-45,000 km. For foreign-made tires, the average mileage is 50,000-55,000 km. Truck tire mileage

significantly higher:

• for domestic tires it can reach 100,000 km;
• for foreign-made tires - 180,000 km.

The cost of tires returned to the warehouse is calculated using the following formula:

Example

Winter tires removed from the vehicle can still be used. Initial cost

each tire is 2000 rubles. Mileage rate for these tires, established by the organization, is 50,000 km. During the period of operation, the actual mileage was 20,000 km. Therefore, the cost of each tire returned to the warehouse is 1200 rubles. [(50,000 km – 20,000 km): 50,000 km H 2000 rub.].

The following entry will be made in the accounting records of Avtodor LLC:

Debit 10 “Materials” subaccount 5 “Spare parts” Credit 26 “General expenses”

4800 rub. (RUB 1,200 x 4 pcs.) - a set of winter tires removed from a passenger car has been received into the warehouse.

Tax accounting of car tires

The vehicle that an organization acquires is accounted for as a single inventory item not only for accounting purposes, but also for tax purposes.

Car tires that are purchased by an organization separately from a car are not included in depreciable property on the basis of subparagraph 2 of paragraph 1 of Article 253 of the Tax Code of the Russian Federation, but are taken into account as part of the costs of maintenance and operation, repair and maintenance of fixed assets and other property, as well as maintaining them in good (up-to-date) condition.

If seasonal tires are being replaced, then the costs of purchasing a new set of tires should be qualified as material costs for the acquisition of materials used for the maintenance of fixed assets in accordance with subparagraph 2 of paragraph 1 of Article 254 of the Tax Code of the Russian Federation.

If worn-out tires are replaced, then, on the basis of paragraph 1 of Article 260 of the Tax Code of the Russian Federation, the costs of their acquisition are qualified as repairs of fixed assets and are recognized for the purposes of calculating income tax.

According to paragraph 2 of Article 272 of the Tax Code of the Russian Federation, expenses for the purchase of car tires should be recognized for tax purposes on the date of their transfer for use, that is, on the date of installation of tires on the car.

As for seasonal tires removed from a vehicle and transferred to a warehouse, the value of these assets is not reflected in tax accounting. Since the amount of material costs is reduced by the cost:

• balances of inventories transferred to production, but not used in production at the end of the month (clause 5 of Article 254 of the Tax Code of the Russian Federation);
• returnable waste (clause 6 of article 254 of the Tax Code of the Russian Federation).

The balances of inventories are valued at the same cost at which they were included in expenses when written off.

Tires removed from a vehicle cannot be classified as inventory not used in production at the end of the month, since the tires were installed on the vehicle, and therefore were used, worn out and lost their original condition.

At the same time, used tires cannot be considered as returnable waste. In this case, returnable waste refers to the remains of raw materials and materials, semi-finished products and other types of material resources generated in the process of production of goods (performance of work, provision of services), which have partially lost the consumer qualities of the original resources and, therefore, are used at increased costs or are not used directly purpose.

Seasonal tires for this definition do not qualify. Therefore, for tax purposes, seasonal tires cannot be treated as either remaining inventory or returnable waste. Thus, the amount of material costs is not reduced by the cost of seasonal tires removed from the vehicle. As a result, when discarded tires are entered into the warehouse in accounting, a taxable temporary difference is formed in accordance with paragraph 12 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 No. 114n). Based on this difference, a deferred tax liability is formed.

Example

In tax accounting, the cost of car tires placed in the warehouse is not taken into account. As a result, a taxable temporary difference arises in the amount of RUB 3,600, on the basis of which a deferred tax liability is formed:

Debit 68 “Calculations for taxes and fees” subaccount “Calculations for taxes

on profit" Credit 77 "Deferred tax liability"

960 rub. (RUB 4,800 × 20%) - a deferred tax liability has been formed.

When car tires wear out, an organization needs to repair or replace them.

Repair and restoration of tires can be carried out either by the organization itself or at specialized car services. When self-repair the organization bears the costs of purchasing spare parts for cars (tubes, tires, wheel rims, balancing weights, etc.) and paying workers who carry out repairs.

If it is impossible to repair tires without special equipment, then the organization can use the services of specialized enterprises. In this case, spare parts for vehicles can be purchased independently. In such a situation, the organization pays the car service center only for the services of replacing and installing spare parts, or the cost of spare parts will be taken into account in the cost repair work car service.

When transferring tires for retreading to tire repair plants, their cost is transferred in accounting to subaccount 10-7 “Materials transferred for external processing.”

According to paragraphs 7 and 18 of PBU 10/99, the costs of maintaining vehicles in good condition are the costs of common types activities and admit that reporting period in which they took place, regardless of the time of actual payment Money and other forms of implementation. In this case, the following entry is made in the organization’s accounting:

Debit 20 “Main production”, 26 “General expenses”

Credit 60 “Settlements with suppliers and contractors”, 71 “Settlements with accountable persons”, 76 “Settlements with various debtors and creditors”

The costs of repairing or replacing car tires are reflected.

For tax purposes, tire repair costs can be taken into account as other costs associated with production and sales.

It should be noted that at present there are no regulatory documents establishing cost standards for restoring wear and tear and repairing car tires. That is why these costs are the costs of carrying out current repairs, which

are included in the cost of products, works, and services as the costs of maintaining fixed assets in working condition. However, rationing of these expenses is not provided.

If tires have damage that cannot be repaired locally or restored by applying a new tread, then, by decision of a special commission created at the enterprise, they are written off as scrap. Such tires are brought to the warehouse by weight at list prices, at which they are delivered to tire repair plants. In the organization’s accounting, tires that cannot be rebuilt are credited to subaccount 10-6 “Other materials.”

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In accounting, first of all, the purpose of vehicle tires and the features of their operation are taken into account. Their standard use is seasonal replacement or replacement of worn-out and unusable ones with new ones. In this article, let's look at how tire accounting is carried out at an enterprise.

Tire accounting principles

The main accounting parameters are:

• their number;
• model;
• tire brand;
• price;
• size.

Based on these indicators, accounting employees keep separate records of seasonal, summer and winter vehicle tires. At the same time, new and used spare parts are also taken into account separately. The purchase, their transfer into operation and other operations are reflected by the accounting service with account assignments (postings).

Operation name	Accounting assignments
Buying a tire for a vehicle	DT 60, CT 51 (transfer of money for purchase), DT 10, subaccount “Spare parts” (“Spare tires”, “New tires”), KT 60 ( financial obligations for purchased spare parts), DT 19, CT 60 (VAT on the cost of purchased goods), DT 68, CT 19 (VAT deductible)
Putting the tire into use	DT 10, sub-account “Spare parts” (“Tires in the sub-report”), KT 10, sub-account “Spare parts” and “Spare tires”
Disposal of a car tire due to its failure	DT 20 (26, 44), CT 10, subaccount “Spare parts”, “Tires in the sub-account”

The cost of purchased vehicle tires for the purpose of replacing worn-out ones is displayed by the accounting service on account 10 “Materials”, subaccount “Spare parts”. Read also the article: → “”. Both used and spare parts are taken into account here. For separate accounting auxiliary subaccounts of the third order are opened for the subaccount “Spare tires”.

Vehicle tires revolving fund(in the sub-report) are accounted for separately from those included in the warehouse premises.

Tax accounting of tires

When purchasing a car, the price of installed and spare tires is combined with the initial cost of the vehicle (Tax Code of the Russian Federation, Article 257). These spare parts do not appear on the accounting accounts as separate objects. Tires purchased separately are not included in the purchased vehicle and are not added to its cost. Here, tax accounting of spare parts is regulated by the Tax Code of the Russian Federation:

• Art. 254 (payer’s expenses for production and economic needs);
• Art. 260 (restoration of fixed assets);
• Art. 264 (maintenance and use of official transport).

So, for example, according to tax legislation separately purchased spare parts can be taken into account as material expenses for the purchase of materials necessary for the maintenance of fixed assets. That is, tires in such cases are considered spare parts for a car, which are recorded at their cost among inventories. Expenses for their repair can be classified as other.

Expenses are considered for tax purposes as valid at that time tax period. All expenses under the accrual method are recognized at the time the tires are assembled on the car. Spare parts removed from vehicles are not considered returnable waste or residual stock.

Accounting documentation for tire operation

A specialized accounting form of the card is created by the technical service of the relevant division of the organization according to form No. 424-APK separately for each vehicle tire (new, used or refurbished). The main purpose of the registration card is to document the movement of tires in use from the time of their assembly until complete failure. The card contains the following information:

• date of manufacture, manufacturer, price, as well as the name of the wheels and serial number;
• technical condition (existing defects, damage);
• mileage (previous - for used tires, and actual mileage for each month - for all types of tires);
• date of tire replacement, numbers of removed and reassembled tires;
• dismantling time, total mileage, tread pattern data, for what purpose and for what reason it was taken out of service (in case of deregistration of the tire).

The specified standard accounting forms are filled out completely and stored according to vehicle numbers, and are closed when the spare part is sent for disposal.

Operating mileage rate for write-off

Russian legislation does not establish specific standards for the write-off of vehicle tires. With regard to their operational mileage, the regulations of the Ministry of Transport of the Russian Federation, set out in Letter No. 03-01/10-2830sh dated 08/24/2012, apply. Thus, according to the letter, the standards are determined by the manufacturer.

Accordingly, the head of the organization has the right to develop and approve standards by his own order based on the average mileage, using the available information:

• factory manufacturer;
• according to the method for determining mileage standards of the Temporary Standards (RD 3112199-1085-02) as amended on December 7, 2006 (in situations identical to the one under consideration, it can be used as a sample);
• experience in organizing transport operation.

Thus, according to the standards of RD 3112199-1085-02, the mileage rate established by the organization should not be less than 25% of the average mileage parameter.

Anyway independent development According to the standards, they must be financially justified and documented.

Accounting for wear and replacement of car tires

It is allowed to consider the replacement of unusable (worn out) specified spare parts as part of the repair. Then you should write off production costs and expenses for repairing the fixed asset. Costs associated with repairs are displayed by the accounting department using DT accounts for recording expenses for production (sales), CT accounts for accounting for expenses incurred. Thus, DT 20, 26, 44, KT 10, subaccount “Tire in subaccount” reflects the accounting of the price of seasonal vehicle spare parts in expenses for ordinary activities after they are worn out.

Worn-out automobile parts that are subject to modernization, repair, or reconstruction are included in the warehouse. Their accounting is kept in the subaccount “Tires subject to restoration”, “Materials sent for recycling”. The price is displayed as follows: DT 10, subaccount “Tire for restoration”, KT 91-1.

Changing seasonal vehicle tires is an integral part of the maintenance of a fixed asset, aimed at maintaining the characteristics of the vehicle in proper condition. The costs associated with this are recognized as expenses in the ordinary course of business. Their accounting department displays DT accounts for production (sales) expenses and CT accounts for production expenses (related to service costs).

But when replacing seasonal spare parts and sending them to the warehouse, their price is related to reducing costs for current activities: DT 20 (26, 44), CT 10, subaccount “Tires in subaccount.” To display the replacement of summer and winter tires for vehicles, account assignments are used on account 10. For example, when assembling winter tires, the price of vehicle tires put into use is displayed as follows: DT 10, subaccount “Tire in subaccount”, KT 10, subaccount “Spare tire”.

At the end of the season, winter parts are removed and summer parts are assembled. To display the price of the removed winter version account assignment is used: DT 10, subaccount “Spare tire”, KT 10 “Tire in subaccount”. The price of the assembled summer version instead of the winter one will be displayed by the account assignment: DT 10, subaccount “Tire in subaccount”, KT 10, subaccount “Spare tire”.

Example 1. Taking into account the cost of all-season car tires when purchasing them

Felix LLC purchased a set of all-season tires for a vehicle. Almost immediately, the worn-out parts were replaced with new ones, just purchased. Accounting service displayed all actions with account assignments.

Operation name	Accounting assignments
Receipt of vehicle spare parts to the warehouse	DT 10, subaccount “Spare parts” and “Spare tires”,
VAT display	DT 19, CT 60
Payment of money for a purchase to the seller	DT 60, CT 51
VAT deductible	DT 68, CT 19
The price of purchased spare parts is taken into account in expenses for ordinary activities	DT 20, CT 10, subaccount “Spare parts”, “Spare tires”, “New tires”

Example 2. Displaying the replacement of worn-out car tires in accounting

The head of the organization appointed a commission of officials to check the technical condition of tires. During its implementation, inspectors declared the installed parts on the car unsuitable for use. Based on the results, an act for writing off materials was drawn up. According to it, completely worn-out spare parts should be sent for recycling, and new ones should be installed in their place.

When removing spare parts from use, the registration card indicates the time and reason for dismantling, the total mileage and the direction for disposal. Replacement of tires is displayed as follows: DT 20, CT 10, subaccount “Operated tire” (accounting for the price of unusable spare parts in expenses for normal activities), DT 10, subaccount “Other materials”, CT 91-1 (accounting for worn-out spare parts), DT 10 , sub-account “Tire in sub-account”, KT 10, sub-account “Spare tire” (displaying the price of installed spare parts).

Answers to questions about vehicle tire registration

Question No. 1. How are the costs of recycling unusable vehicle tires taken into account, and are taxes calculated on them?

Expenses associated with waste disposal are included in operating expenses. They are also subject to taxation.

Question No. 2. What is an act for writing off and recycling car tires?

A generally accepted form is used, which includes information about the appointed composition of the commission and the inspection performed. The report contains complete information about the characteristics of the inspected object (serial number, total mileage, size, model, etc.). Inspectors determine the technical unsuitability of spare parts for vehicles and immediately indicate the reasons. Then they decide to decommission them and send them to scrap. The finished act is endorsed by the chairman and other competent persons from among the commission.

Question No. 3. What regulatory documents Can you be guided when accounting for fixed assets?

An accounting employee should take into account the “Methodological guidelines for accounting of fixed assets”, which were approved by order of the Ministry of Finance of the Russian Federation No. 91n dated October 13, 2003. The edition dated December 24, 2010 is now actively used. It covers issues of valuation, depreciation, maintenance, restoration and disposal of fixed assets.

Question No. 4. Is it possible not to have a registration card for car tires?

Maintaining accounting form cards, application of operational mileage standards are mandatory components of the operation of tires used in enterprises. Only those owners of vehicles who transport goods and passengers for personal needs have the right not to do this.

The accounting procedure for car tires depends on whether they were purchased together with the vehicle or separately from it.

VICTORIA ZHMULINA, senior auditor of VIT-audit LLC

A tire is one of the main elements of a vehicle's chassis. Tires, with the exception of those purchased together with fixed assets, are accounted for as part of inventories. The features of these material assets directly affect the procedure for their accounting and documentation. Tires are constantly subject to increased wear and tear and quite often fail much before the end of their service life. In addition, worn tires can be either retreaded or recycled, which has different accounting consequences. Tires also have certain seasonal properties that dictate the frequency of their use during vehicle operation.

In accordance with clause 10 of the Guidelines for accounting of fixed assets, approved by Order of the Ministry of Finance of the Russian Federation dated October 13, 2003 No. 91n, the accounting unit of fixed assets is an inventory item. Inventory is an object with all its fixtures and accessories, or a separate structurally isolated object intended to perform certain independent functions, or a separate complex of structurally articulated objects, representing a single whole, intended to perform a specific job.

Since it is impossible to use a tire purchased with a car separately from it, the initial cost of the car includes, among other things, the cost of a spare wheel with a tire, tube and rim tape.

That is, tires, including spare ones, purchased along with the car, are taken into account as part of the fixed asset and are reflected in account 08 “Investments in fixed assets" When the cost of the car is fully formed, the accountant makes a record

Dt01 “Fixed assets” - Kt08 “Investments in non-current assets”.

Purchasing tires separately from the car

Road transport enterprises have industry-specific Instructions for accounting for income and expenses, which are approved by Order of the Ministry of Transport of Russia dated June 24, 2003 No. 153. According to this instruction, the cost of spare parts for the repair of rolling stock and the cost of car tires are included in material costs (clause 42). The same article takes into account the costs of restoring wear and tear and repairing car tires, but only within the limits of the standards approved by the Ministry of Transport, which is enshrined in the accounting policy of the organization (clause 43). Excessive expenses for wear restoration and tire repair are included in other expenses (clause 97).

According to the Instructions for using the Chart of Accounts, subaccount 10-5 “Spare parts” takes into account the availability and movement of spare parts purchased or manufactured for the needs of the main activity, intended for repairs, replacement of worn parts of machines, equipment, vehicles, as well as car tires in stock and turnover.

According to clause 42 of the Guidelines for accounting for inventories, approved by Order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119n, materials are a type of inventory. Materials include raw materials, basic and auxiliary materials, purchased semi-finished products and components, fuel, containers, spare parts, construction and other materials.

Thus, tires purchased separately from the vehicle must be counted as materials. At the same time, the price of tires does not affect the order of their accounting.

Documenting

Inter-industry forms are used to record tires primary documentation for accounting of inventories, which are approved by Resolution of the State Statistics Committee of Russia dated October 30, 1997 No. 71a. These forms include: receipt order(form No. M-4), limit-fence card (form No. M-8). An organization for recording the operation of tires can, in addition to the unified forms of primary documents, independently develop and apply in business activities its own documentation that meets the requirements of Art. 9 of the Law on Accounting (clause 100 of the Guidelines for accounting for inventories). At the same time, document forms developed by the organization independently must be consolidated in the accounting policies. However, organizations can also benefit from existing experience. For example, Order of the Ministry of Agriculture of Russia dated May 16, 2003 No. 750 approved specialized forms of primary accounting documentation for agricultural enterprises, including a tire operation record card (form No. 424-APK), which is maintained from the moment the tires are received until the moment they are written off (disposed of). You can also use the car tire operation record card, which is an appendix to the Order of the Judicial Department under the RF Armed Forces dated June 30, 2008 No. 104 “On approval of the Instructions on the procedure for the maintenance, operation, maintenance and repair of official vehicles.” Appendix No. 12 to the previously valid Rules for the operation of automobile tires AE 001-04, approved by the Order of Miktrans of Russia dated January 21, 2004 No. AK-9-r, also provides the form of a tire operation registration card.

The tire performance record card indicates the technical condition of the tire on the vehicle, including defects, the nature and extent of damage. For used tires, when installed on another vehicle, their previous mileage is recorded. After repairing local damage, the tire operation continues to be recorded using the same card. The actual mileage is entered into each card monthly.

When replacing a tire on road wheels with a spare tire, the driver is obliged to inform the person responsible for recording the tire operation, the date of replacement, the serial number of the replaced tire, and the speedometer readings at the time of installation. This data is also recorded on cards.

If a tire is removed from service, the registration card indicates the date of dismantling, total mileage, the reason for removal determined by the commission, the remaining tread height (according to the greatest wear), the place where the tire will be repaired, reconditioned or disposed of. When a tire is sent for restoration, deepening of the tread pattern or scrap, the tire operation record card is signed by members of the commission who inspect the tire. In this case, the accounting card is an act of writing off the tire. Tires received after retreading are issued with new performance cards.

When disposing of tires (completely worn out, faulty damage) in addition to standard design cards for recording the operation of tires, an act for their write-off (disposal) is drawn up. This document drawn up by a commission appointed by the head of the enterprise. The write-off (disposal) report indicates the reason for the tire write-off: unacceptable residual tread height; destruction that cannot be repaired (tear, longitudinal cut, etc.).

Writing off the cost of tires as expenses of the organization

The organization has the right to write off the cost of tires as expenses when the following circumstances occur:

At the time of actual disposal due to wear and tear or damage;

At the time of installation on the car;

Evenly as you use it.

Depending on the chosen method of reflecting the cost of tires as part of the organization’s costs, the reflection in the accounting for tire recycling also changes. Let's look at each accounting method in more detail.

1. Writing off the cost of tires as an expense at the time of actual disposal due to wear or damage.

According to the Instructions for using the Chart of Accounts: subaccount 10-5 takes into account the availability and movement of purchased tires in stock and turnover. From the above it directly follows the need to use second-order subaccounts, for example 10-5-1 “Tires in stock”, 10-5-2 “Tires in circulation”. Then, when the tires are accepted from the warehouse for operation, a accounting entry: Dt10-5-1 - Kt10-5-2, and when tires are deregistered due to unsuitability for use: Dt20, 23, 25, 26 - Kt10-5-2.

However, when using this option, the accounting methodology is violated, and here's why. According to clause 6 of PBU 1/2008 “Accounting policy of the organization” (Order of the Ministry of Finance of the Russian Federation dated October 6, 2008 No. 106n) accounting policy The organization should ensure greater willingness to recognize expenses and liabilities in accounting than possible income and assets, avoiding the creation of hidden reserves (requirement of prudence). When tires are written off due to their unsuitability for use, this requirement is not met.

In addition, this method of accounting distorts the cost of services provided and work performed, since the cost of tires will be written off in the reporting period in which their actual use was minimal.

Thus, this tire accounting option is not recommended for use. For accountants who still use this procedure for writing off the cost of tires, let’s look at how it is reflected using an example.

2. Writing off the cost of tires as an expense at the time they are installed on the car.

According to paragraph 93 of the Methodological Instructions for Accounting for Inventory and Materials, as materials are released from the warehouses (storerooms) of the unit to sites, teams, and workplaces, they are written off from the inventory accounts and credited to the corresponding production cost accounts (20, 23).

In accordance with clause 16 of PBU 10/99 “Expenses of the organization,” expenses are recognized in accounting if the following conditions are met:

Expenses are made in accordance with a specific agreement, the requirements of legislative and regulatory acts, and business customs;

The amount of expenditure can be determined;

There is a certainty that a particular transaction will result in a reduction in the economic benefits of the entity. This certainty exists when the entity has transferred the asset or there is no uncertainty about the transfer of the asset.

In addition, the replacement of tires purchased instead of unsuitable tires supplied as part of the car can be considered a repair of the car, therefore, based on clause 27 of PBU 6/01, expenses are recognized in the reporting period in which the repair is completed.

Based on the above, the use of this tire accounting option can be considered justified.

However, regardless of whether car tires are on the balance sheet or no longer, the accountant will have to track their movement. Indeed, during the operation of a tire, the need to repair it may arise, and after the tire’s service life is exhausted, the management of the enterprise has to decide on the need to restore used rubber or dispose of it. In both cases, the tires are transferred to third parties specializing in the retreading (recycling) of tires. To do this, the organization needs accurate information about their quantitative and cost assessment. It is also necessary to remember that when recycling tires, production waste is generated, and the organization should apply the methods of accounting for it, enshrined in accounting and tax accounting. At the same time, the amount of waste generated at the enterprise directly affects the amount of environmental payments.

In order to control the safety of used tires written off from the balance sheet, we recommend organizing their off-balance sheet accounting on an additionally entered account, for example, on account 012 “Tires put into operation.” This off-balance sheet account should be included in the organization's working chart of accounts.

3. The cost of tires is written off evenly as they are used.

When choosing this method of reflecting the cost of tires as part of the organization’s expenses, the principle of matching income and expenses, enshrined in clause 19 of PBU 10/99, is observed, there is economic feasibility when using this accounting option (tires are written off during the period of their actual use).

The option of uniform write-off of tires is also allowed by accounting regulations. In particular, by virtue of clause 94 of the Methodological Guidelines for Accounting for Inventory, the cost of materials released for production, but relating to future reporting periods, is credited to the accounting account for deferred expenses. According to clause 65 of the Regulations on accounting and financial reporting in the Russian Federation, approved. By Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n: expenses incurred by the organization in the reporting period, but relating to the following reporting periods, are reflected in balance sheet a separate item as deferred expenses and are subject to write-off in the manner established by the organization during the period to which they relate.

In addition, for accountants of large transport companies, writing off the cost of tires as an expense at the time they are put into service can significantly affect profit margins.

Thus, the use of this option for accounting for the cost of tires and their write-off is the most optimal (see example 2).

Discarded tires that can be used in economic purposes or which are subject to delivery in the form of waste (subject to disposal), are received at the organization’s warehouse on the basis of a write-off act and an invoice for

internal movement of material assets (clause 129 of the Instructions for accounting for inventories). The waste remaining from the write-off of tires is assessed at the value prevailing on the date of write-off based on the price of possible use and is credited at the specified value to the financial results of the organization. According to the Chart of Accounts, the presence and movement of worn tires and scrap rubber are taken into account in account 10, subaccount 6 “Other materials”, as waste.

For the purpose of calculating income tax, returnable waste refers to the remains of raw materials (materials), semi-finished products, coolants and other types of material resources generated during the production of goods (performance of work, provision of services), which have partially lost the consumer qualities of the original resources (chemical or physical properties) and therefore used at increased costs (reduced product yield) or not used for their intended purpose (clause 6 of Article 254 of the Tax Code of the Russian Federation).

Car tires that are not subject to further use are also returnable waste when taxing profits, and when sold externally, they are assessed at the sales price (subclause 2, clause 6, article 254 of the Tax Code of the Russian Federation).

Receipts from the sale of used car tires are recognized as other income, for which the Chart of Accounts is used to account for account 91, subaccount 1 “Other income”.

Sales of returnable waste in accordance with clause 1, clause 1, art. 146 of the Tax Code of the Russian Federation is recognized as an object of value added tax. The tax base VAT is defined as the cost of such waste, calculated on the basis of prices determined in accordance with Art. 40 of the Tax Code of the Russian Federation, without including VAT (clause 1, article 154).

For the purpose of calculating income tax, income from the sale of returnable waste is taken into account as part of income from sales (Article 249 of the Tax Code of the Russian Federation). The income received is reduced by the cost of returnable waste, as well as other expenses associated with their sale (clause 1 of Article 268 of the Tax Code of the Russian Federation).