Any activity commercial company should be aimed at making a profit. This is one of the fundamental rules of doing business. However, some income may not be related to the direct sale of goods, works or services. Non-operating income - this is such income.

What is non-operating income

Non-operating income, as well as income from the sale of goods, works or services, form tax base, in particular on income tax. That is, in this case we are talking about revenues that, on the one hand, are received without any effort on the part of the organization, but on the other hand, they are still an economic benefit, and, accordingly, tax must be paid on them.

Chapter 25 tax code clearly regulates what receipts the company relates to non-operating income. These are, for example, dividends from participation in the authorized capital of other organizations, the amount of fines recognized by the debtor or imposed by a court decision, interest on loans granted or accrued by the bank on the balance Money on the current account, positive exchange differences. Non-operating income also includes property received free of charge, income of previous years identified in reporting period, found during the inventory of surplus goods and materials or property, accounts payable written off due to the expiration of the statute of limitations. The listed types of non-operating income are most common in the activities of companies, but this is not the whole list. In total, article 250 of the Tax Code presents 25 points of the organization's income, which should be classified as non-operating.

Accounting for non-operating income

In the income tax return, non-operating income is separated from the main sales income. For this, special lines are provided in Sheet 02 and its annexes, in which it is required to indicate the total amount of non-operating receipts, as well as highlight in its composition certain types income, according to the list of the above-mentioned Article 250 of the Tax Code of the Russian Federation.

In accounting, non-operating income in most cases using account 91 “Other income”, while income from core activities goes through account 90. However, this is only general rule, which, of course, has exceptions. For example, gratuitous receipt fixed assets should be reflected in account 98.2 "Grants". Thus, the reflection of non-operating receipts through the 91st account is more likely to be income of a "cash" nature.

Ultimately, the amounts of non-operating income, according to the accounting data for the submitted accounts, should correlate with similar data in the income tax declaration. This point is worth keeping an eye on for at least two reasons. First, such conformity (or lack of it) can be checked by controllers. Second, it's a great way. self check proper accounting and tax accounting income for the organization as a whole.

However, in this regard, it is necessary to mention such income of the organization that is reflected in accounting (of course, in its special order), but do not increase the income tax base. These types of income are listed in Article 251 of the Tax Code. The list of such income presented in it is very impressive, but all these receipts are united by one general rule: they do not form an economic benefit for the company, that is, they are not income as such in their meaning and, as a result, are not taken into account when calculating the organization's income tax.

Enterprises can reduce income tax at the expense of non-operating expenses. Read what non-operating expenses are, what applies to them and what they include. And also look at the list of 2017 income tax expenses that the company classifies as non-operating.

What are non-operating expenses

Let's first understand what non-operating expenses are. Non-operating costs are costs that are not directly related to production and sales, but inevitably arising in the work of any organization. The Tax Code allows businesses to reduce their income tax base by the amount of such costs.

Before reflecting them in accounting, check whether they meet the requirements of Art. 252 of the Tax Code of the Russian Federation. They should be:

List of non-operating expenses for income tax in 2017

The list of non-operating expenses for income tax in 2017 is given in Article 265 of the Tax Code of the Russian Federation. They can be divided into three groups.

Expenses arising in the current activities of the organization

Such costs are listed in paragraph 1 of Article 265 of the Tax Code of the Russian Federation, they include:

1. Expenses associated with the maintenance of property leased,

For reference! If the enterprise provides property for rent on a regular basis, then include the costs of maintaining such property as part of the costs associated with production and sale.

1. Interest on credits, loans and other debt obligations,
2. Costs associated with the issuance of securities, including printing costs for the acquisition or production of forms of securities, organization of accounting for their issue and circulation,
3. Costs for servicing purchased securities, such as fees for the services of a depositary or registrar,
4. Negative exchange rate differences on operations in foreign currency,
5. The amount of deductions to the reserve for doubtful debts from taxpayers applying accrual method,
6. Expenses associated with the liquidation of fixed assets, including the amount of undercharged depreciation,

Note! The liquidation of fixed assets is carried out as a result of:

1. Amount spent on conservation production facilities and their content
2. Court expenses,

For reference! Legal costs may include:

• Payment for the services of a lawyer, translator, specialists involved in the court,
• state duty,
• postage costs,
• Expenses for preparing documents for the court,
• Other similar costs.

1. Losses due to cancellation of production orders by buyers,
2. The cost of operations with containers,
3. Contractual penalties, fines, forfeits that the company must pay to counterparties,

Clarification! We are talking about the amounts paid by the enterprise both voluntarily and by court decision:

• If the enterprise pays the indicated amounts voluntarily, the date of recognition of non-operating expenses will be the day the debtor recognizes the amounts of forfeit, penalty or fine,
• If the payment is made by court order, then recognize the expense on the date the court decision enters into force.

1. The amounts of taxes related to inventories, if the accounts payable for such a supply are written off,
2. Bank service costs

Bank services: non-operating expenses or indirect?

Bank services may be accounted for as non-operating or indirect costs. As part of non-operating recognize:

• Payment amounts for settlement and cash services,
• Fee for using the "bank - client" system,
• Bank commission for making payments and operations on current account,
• Payment for other banking services, including production, copying of documents, provision of certificates, opening and closing of a current account.

Payment for international Money transfers according to the SWIFT system, take into account as part of other expenses associated with production and sales (clause 25, article 264 of the Tax Code of the Russian Federation).

1. The cost of carrying out mobilization activities,
2. Derivative costs financial instruments,
3. Payments of organizations that have joined the structure of DOSAAF,
4. The amount of discounts provided to buyers for the implementation of a certain volume of purchases,
5. Target deductions from lotteries,
6. Reserve deductions upcoming expenses non-profit organization.

Losses equated to non-operating expenses

Their list contains clause 2 of article 265 of the Tax Code of the Russian Federation. These non-operating expenses include:

1. Losses of previous years identified in current year,
2. Bad debts, if the organization has not created a provision to cover such debts,
3. Losses from production downtime, if they are caused by internal causes,
4. Losses from downtime due to external causes, if they are not compensated by those responsible,
5. Shortages of goods and materials, losses from marriage, if the perpetrators are not identified,
6. Losses resulting from natural Disasters and emergency situations
7. Losses on transactions of assignment of the right of claim.

Other non-operating expenses

The list of non-operating income tax expenses listed in Article 265 of the Tax Code of the Russian Federation is open. Subparagraph 20 of paragraph 1 of Article 265 of the Tax Code of the Russian Federation expressly states that other costs can be taken into account as part of non-operating costs:

Accounting for non-operating expenses

In accounting, consider non-operating expenses on account 91 “Other income and expenses”, subaccount 91-2 “Other expenses”.

These amounts should also be reflected in the tax accounting registers. Forms of registers are not established by law, enterprises must develop them on their own. We offer a sample tax accounting register for accounting for non-operating expenses.

The data of tax accounting registers are used to fill tax return on income tax. total amount non-operating expenses on an accrual basis from the beginning of the year, indicate in line 200 of Appendix No. 2 to Sheet 02.

Additionally, indicate the amounts of individual costs in lines 201-206 of Appendix No. 2 to Sheet 02. Indicate them on an accrual basis from the beginning of the year:

• In line 201 - the amount of interest on loans, loans issued securities and other debt obligations
• In line 202 - deductions to the reserve for social protection disabled people
• In line 204 - the costs of liquidation of fixed assets,
• In line 205 - contractual fines, penalties, forfeits,
• In line 206 - the costs of professional participants in the securities market.

Summarize:

non-operating expenses reduce the income tax base. Their list is contained in Art. 265 of the Tax Code of the Russian Federation. The list in 2017 is open, therefore, as part of non-operating expenses, take into account other reasonable costs not related to production and sales. Record expenses in tax accounting registers and income tax returns.

We wrote, and in this article we will consider the costs. What are they? How are they classified by the Tax Code of the Russian Federation? In what articles can you find lists of expenses for each group? What are the features of cost accounting?

General spending requirements

Expenses reduce the tax base for income tax, respectively, the more expenses we can take into account, the less the amount of tax payable will be. From this follows a logical conclusion that during inspections, the tax authorities will first of all check exactly the expenses: and if some of them do not meet the requirements, such expenses will be excluded from the calculation, and the tax will be recalculated upwards.

What are these requirements?

We have already talked about them more than once:

• Economic feasibility;
• Availability of supporting documentation;
• They must be income related.

All three points are pretty self-explanatory until it comes to practice. Small companies have few problems with the recognition of expenses, most often they consist in the absence of supporting documentation or in the incorrect execution of it. But the organization big business There are a lot of questions about the recognition of expenses. Situations can be very different, here, again, to help - official explanations of specialized public institutions and a good accountant.

Important! In the Tax Code of the Russian Federation, justified expenses are understood as the monetary expression of economically justified expenses. There is no other definition, there is no list of what can be attributed to reasonable expenses, and what cannot be. The list of reasonable expenses is largely determined by the characteristics of the business and internal organization work of the company, so it makes sense to accounting policy for taxation, independently establish the criteria by which you determine the validity of a particular expenditure transaction.

Important! There is also no list of documents confirming expenses. It all depends on the specific operation. These can be acts of acceptance and transfer of work performed, waybills, contracts with counterparties, payment documents, and so on.

All these documents must meet the requirements of the legislative acts of the Russian Federation. If, for example, for a cash receipt, required details, then they must all be cash receipt. If at least one of them is missing, then the tax authorities have the right to consider the document not properly executed and remove this expense.

Therefore, all primary forms you use, including those that you developed yourself, must also be approved as part of the accounting policy.

Expenses for this tax are recognized in the same way as income, one of the methods: cash or accrual.

For some expenses, standards are established, that is, they are not accepted for tax in full, but only in some part. This is true for hospitality, travel, advertising expenses, as well as expenses for the creation of some reserves. The amounts of such expenses, going in excess of the standards, are already taken into account at the expense of profit after the tax has been calculated on it.

Types of expenses

Income tax expenses are divided into three types:

1. Costs for production and sale;
2. non-operating expenses;
3. Expenses not included in the tax base.

Here, as well as with income: the first two types of expenses directly affect the amount of tax, the expenses of the third type do not participate in the tax calculation in any way and under any circumstances.

What type of expenses are included? Let's talk in order.

Production and distribution costs

These expenses are related to the main activity and have their own classification. This type of expenses is divided into 4 groups:

• Material costs;
• Labor costs;
• Depreciation;
• Other expenses.

Each group of expenses has its own list and features.

Material costs- This is the purchase of raw materials, materials, tools and other components that are necessary directly for the production process itself. Their list is in Art. 254 of the Tax Code of the Russian Federation.

Here are its main points:

• The cost of raw materials / materials required for production, as well as for packaging and preparing products for sale;
• Costs for tools, inventory, equipment, overalls, PPE and other property that is not depreciable;
• Costs for the purchase of components, semi-finished products;
• Fuel, energy, water costs;
• Costs for the purchase of services (or works) of a production nature (can be carried out both by third-party legal entities or individual entrepreneurs, and by their own structural divisions);
• Shortages and losses from damage during storage (as well as transportation) of the inventory within the limits of the norms of natural loss;
• Technological losses that occurred during the production / transportation process (if the concept of “technological losses” applies to products).

Payroll costs- it is not only wage by employees. This group of expenses includes an extensive list of expenses - you can see it in full in Art. 255 of the Tax Code of the Russian Federation.

Let's name the main ones:

• Wages accrued in accordance with rates / salaries / piece rates, etc.;
• Incentive payments - this includes premiums, allowances, bonuses;
• Compensatory payments - here, as an example, allowances for working at night, for going out on holidays, for combining professions, etc. can be mentioned;
• Vacation and monetary compensation in case of unused vacation;
• One-time payments for seniority;
• Allowances due for work experience in the Far North, as well as payments for regional coefficients in connection with work in difficult climatic conditions;
• Insurance premiums under compulsory insurance contracts;
• Other expenses in favor of the employee in accordance with the provisions of the labor / collective agreement.

Depreciation deductions- apply to those who have depreciable property. It is charged linear method(for each object) or non-linear method (for each depreciation group). As a result, the cost of fixed assets is gradually written off to expenses.

other expenses- this remaining group includes all other production and sales costs that are not included in the first three groups. For the normal conduct of business, any company needs an office (which is often rented), telephone communications and the Internet, you need stationery - all this is other expenses.

A list of other expenses can be found in Art. 264 of the Tax Code of the Russian Federation, the main ones are:

• Taxes / fees / customs payments;
• Product certification costs;
• Commission fees for services rendered to the legal entity by other organizations;
• Recruitment costs;
• Rent and lease payments;
• Costs for the maintenance of official transport;
• Travel expenses;
• Expenses for various consulting/legal/audit/information services;
• Expenses for publication of reports and submission of statistical observation forms to the relevant authorities;
• Representation expenses;
• Purchase of office supplies;
• Payment for postal / telephone and other similar services;
• Acquisition of computer programs;
• Other miscellaneous expenses.

Important! You can see for yourself that the list of other expenses is very extensive, respectively, they can make up a significant part of the total expenses of the organization. All of them must be documented and justified, since in the absence of justification, the tax authorities will exclude a very decent amount of expenses from the income tax calculation. As a result, you risk getting not only a decent amount of additional tax payable, but also interest and a fine.

non-operating expenses

This type of expenses includes everything that is not connected with either production or sales. See the list in Art. 265 of the Tax Code of the Russian Federation. Among the main representatives of this group are:

• Interest on debt obligations;
• Expenses for issuing own securities and servicing acquired securities;
• Negative foreign exchange difference resulting from the revaluation of advances (issued/received);
• Expenses for creating a provision for doubtful debts;
• Expenses incurred for the liquidation of fixed assets, their conservation and reactivation;
• Legal costs;
• Expenses for banking services;
• Losses of previous years that were identified in the current period;
• Amounts of bad debt;
• Losses from downtime due to internal production reasons;
• Identified shortage of MPZ;
• Losses from natural disasters - fires, floods, etc.;
• Other expenses, if justified.

Expenses not taken into account for tax calculation

These expenses are covered in Art. 270 of the Tax Code of the Russian Federation. They do not take part in the calculation of the tax, so you cannot reduce your profit on them. Such expenses include, for example:

• Dividends accrued from profit after tax;
• Penalties, fines and other sanctions paid to the budget;
• Contributions to authorized capital, contributions to a simple / investment partnership;
• Advance payment for goods (works / services) - when the organization uses the accrual method;
• donated property;
• Financial assistance to employees;
• Other expenses from Art. 270 of the Tax Code of the Russian Federation.

Separation of costs into direct and indirect

Above is one of the classifications of expenses - according to their inclusion (non-inclusion) in the calculation of income tax. But it is important to remember that costs must also be divided into direct and indirect.

What are direct costs? This is everything that goes directly to the creation of the product. For simplicity, we show this in the form of a formula:

Direct costs \u003d material costs + wages of production personnel + depreciation of production fixed assets

That's all! All other costs associated with production and sales are indirect.

Important! The list of direct costs should be established in the accounting policy, as it may also vary depending on the characteristics of the activity.

Why share them?

• Direct costs form the costs of the current period as the sale of products (works / services), in the cost of which they are included. That is, you incurred production costs in the 1st quarter, and sold it only in the 2nd quarter: it means that you take into account these costs to calculate the tax at the end of the half year, and not in the 1st quarter.
• Indirect costs are fully recognized in the current period. The same goes for non-operating expenses. When these expenses were, take them into account in this period.

If you classify expenses incorrectly, this will lead to incorrect posting by period. As a result, again, you will have to recalculate the tax, penalties and fines. In order to minimize this risk, close attention should be paid to the classification of expenses, their confirmation and justification.

The company that leads commercial activity, is obliged to be clearly aware of the purposes for which it carries out certain expenses. By general rule any costs must be economically justified, that is, aimed at making a profit in the future. In this regard, the identification of expenses associated with the main activity, as a rule, does not raise questions. Another thing is non-operating expenses. These are expenses that are not directly related to the sale of goods, works or services.

What does non-operating expenses include?

A list of all non-operating expenses that are taken into account separately when calculating income tax is presented in Article 265 of the Tax Code of the Russian Federation. Non-operating expenses include:

• maintenance of the leased property;
• interest paid on debt obligations;
• negative exchange rate difference;
• deductions to the reserve for doubtful debts;
• court expenses;
• bank charges. These are non-operating expenses, and not indirect ones, as they are sometimes mistakenly taken into account;
• losses of previous years identified in the reporting period;
• amounts of bad debts not covered by the allowance for doubtful debts;
• discovered shortages in inventories in the event that the person responsible for such a shortage could not be identified;
• losses due to force majeure and emergency situations;
• losses arising from the conclusion of an agreement on the assignment of the right to claim.

The list presented in the mentioned article of the Tax Code is not closed, on the contrary, it allows that other non-operating expenses that are not directly named in the list will be reflected in the tax base. The main criterion for their recognition, as well as for any other costs, is the availability of documentary evidence and economic feasibility.

Accounting for non-operating expenses

In the income tax report, non-operating expenses are reflected separate lines in Sheet 02 and its appendices. And in the context of filling out this declaration, one more distribution of income tax expenses should be mentioned - into direct and indirect. The latter are often confused with non-operating ones, which in essence is not correct. Both direct and indirect costs are not non-operating, but relate to costs directly related to production and sales. This distribution is carried out taking into account the provisions of Article 318 of the Tax Code and has nothing to do with the list of non-operating expenses of Article 265 of the Tax Code of the Russian Federation.

In accounting, the concept of non-operating expenses, as such, is absent. Therefore, the answer to the question, non-operating expenses - which account is this, is not so simple. This category expenses related to non-operating income tax in accounting can be attributed to other expenses on the basis of PBU 10/99. Such expenses are taken into account in the debit of account 91-2 "Other expenses". Thus, a printout of analytics for this subaccount can significantly help in checking the correctness of filling, not only financial statements but also income tax returns.

However, the lists of non-operating and other expenses cannot be called completely identical. So, for example, as part of other expenses in accounting, a category of expenses associated with holding sports events, recreation and entertainment is allocated. In tax accounting, such expenses not only do not belong to non-operating expenses, but are not taken into account at all in the calculation of income tax. Thus, the reflection of the costs of such activities in accounting and accounting will lead to permanent differences in the costs of the current period. But it is impossible to avoid such a situation if the appropriate conditions arise. After all, the company simply does not have the right not to reflect any operations in accounting, even if the calculation tax liabilities this information has no effect.

In the study economic activity, in addition to analyzing the state of the results of performance and income from work, the production of marketable products, studying the state of fixed assets and other assets, the analysis of profits and losses that were received by the enterprise from non-operating operations is of great importance. The composition of these costs includes those that are included in the cost of all of the above, and more specifically:

Non-operating income received from equity or share participation in other companies and corporations, including in the form of dividends on securities owned by this enterprise. These incomes, as a rule, are formed in cases of profit in the form of a part of it from the profits of other enterprises. Dividend is a part of the profit, which is calculated per one simple or Bond - this is the fact of existence of which confirms the obligation to reimburse the asset to its owner.

Income that an enterprise or organization can receive from the lease of property, but only if this type of activity is not the main activity for this business entity. Thus, non-operating income includes rent, since its value can be included in the cost of the delivered objects when they are assessed.

Fines and other sanctions that have taken place and recognized by the debtor enterprise, which have been paid for violation of business conditions. The penalty is the amount determined by law, payable by the debtor in case of violation of contracts or their improper performance.

The profit that was set in reporting year, but received over the past years. It reflects the amounts that were received on the accounts of the enterprise for goods produced and sold earlier. In this case, in accounting non-operating income should be corrected taking into account the received income.

Differences that have arisen when enterprises or organizations conduct transactions with foreign exchange. Arising from recalculations due to changes in the exchange rate, in this case, they will be carried to the balance of future periods.

Profit or loss that an enterprise or organization has incurred when buying/selling a currency.

Receipts of debts that statutory order were written off by the organization as uncollectible;

Property surpluses that were established in the course of ongoing inventories and which are paid in cash to the accounts of an enterprise or organization;

Expired due to prescription accounts payable, as well as depositor's debts.

Other non-operating income and expenses that are not directly related to production activities. These include the amounts received by the bank for the use of invested funds of an enterprise or organization, as well as other values ​​that are registered with one owner.

Expenses incurred in connection with the lease of property: the cost of their restoration and repair.

Downtime costs for external reasons.

Losses from the revaluation of an enterprise or organization located in warehouses, production stock and manufactured products.

Losses incurred from operations with containers.

Legal costs.

Amounts of debts and obligations recognized as doubtful and subject to reservation in accordance with the established procedure.

Losses from the write-off of debts recognized as unrealistic in accordance with the established procedure.

And expenses for past years. It is important here that the origin of all these incomes and expenses be documented.

Uncompensated losses arising from the impact of natural disasters or costs associated with the elimination of their consequences.

Costs for orders that have been canceled or cancelled, as well as costs for unproductive production.

Losses from damage to property, its natural loss, exceeding the established norms.

Taxes paid in accordance with current legislation.

The exhaustive composition of non-operating income is given in Art. 250 of the Tax Code of the Russian Federation.