home From a log What inventory should be included in the act for writing off low-value and wearable items. Low-value and wear-and-tear items In what account are MBp accounted for?

What inventory should be included in the act for writing off low-value and wearable items. Low-value and wear-and-tear items In what account are MBp accounted for?

Low-value and wearable items occupy a special place in the composition of property and a dominant position in the cost structure of enterprises in various fields of activity and are an important and significant part of the enterprise’s assets. They are the most common types of inventory.

The definition of low-value and wear-and-tear items, the procedure for their evaluation, recognition and reporting are described in Accounting Regulation (Standard) 9 “Inventories”. This standard provides recommendations for accounting for low-value and wear-and-tear items without defining tax accounting rules.

According to the economic classification of industrial inventories, low-value and wearable items belong to the auxiliary group of industrial inventories, which ensure the normal course of production and contribute to the manufacture of products, but are not included in their mass or chemical composition without changing their form.

Three main criteria have been established for distinguishing between small business enterprises and fixed assets: cost - no more than 1000 UAH. per unit, regardless of service life; service life - used in the production of products (works, services) for a period not exceeding one year, regardless of cost; presence in the list of items related to IBP. At the same time, clause 47 of Regulation No. 2S0 contains a list of items related to the IBP, namely: fishing gear (trawls, seines, nets, etc.) regardless of cost and service life; = - gas-powered saws, loppers, floating cable, seasonal roads, temporary branches of logging roads, temporary buildings in the forest with a service life of up to two years (mobile houses, boiler stations, saw-sharpening workshops, gas stations, etc.); special tools and special devices (for serial and mass production of certain products or for the production of individual orders) regardless of cost.

In terms of their functional role in the enterprise, low-value and wearable items are the same means of labor as fixed assets (they are used in the production process without changing their natural form and gradually wear out), but They also have features of working capital. According to the Regulations on the Organization of Accounting and Reporting in Ukraine, from the warehouse of fixed assets the following were taken into account and classified as IBP and accounted for in enterprises and institutions as funds in circulation:

1) items with a service life of less than one year, regardless of their cost;

2) items cost per unit;

3) fishing gear (trawls, seines, nets and others) regardless of cost and service life;

4) special tools and special devices (for serial and mass production of certain products or for establishing an individual order, regardless of cost);

5) special clothing, special shoes, as well as bedding, regardless of their cost and service life;

6) temporary (non-title) structures, fixtures and devices, the costs of construction of which are included in the cost of construction and installation work (with a service life of up to 1 year).

7) containers for storing inventory in warehouses or for carrying out technological processes at a cost within the limit established in clause 2 - for the cost of acquisition or installation;

8) items intended for rental, regardless of cost.

The separation of these items from fixed assets into a special group, despite the same nature, their use in the enterprise as fixed assets is due to two reasons. Firstly, such a separation clears the category of fixed assets from all kinds of small items, when it is possible to easily replace them with others with, as a rule, a short service life. In the composition of fixed assets, with such a separation from their composition, low-value and wearable items remain items that form the production and technical base of the enterprise. Secondly, such an allocation allows the enterprise to purchase low-value and wearable items at the expense of its working capital in the same way as materials, while fixed assets are updated only through capital investments through special financing.

Low-value and wearable items are included in working capital. Thus, by their nature, low-value and wearable Items are similar to fixed assets, and from the point of view of the acquisition procedure, they are similar to materials. Low-value and wearable items may be kept in the warehouses of the enterprise and in operation (in the workshops or office of the enterprise) under the financial responsibility of individual employees.

Table 6.9. V Primary documents for accounting of small business enterprises

Form No.	Form name		Purpose of the document
	Statement for the return (withdrawal) of a permanent stock of tools (devices)		Used to account for changes in the stock of tools (devices) at those enterprises where accounting is carried out on the principle of establishing a constant exchange fund
	Accounting card for low-value and high-wear items		Used to account for small business items issued against receipt to an employee for long-term use. To be completed for each employee who received an IBP
	Order for repair or sharpening of tools (devices)		Used to account for tools (devices) sent for sharpening or repair
	Act on the disposal of low-value and wear-and-tear items		Used to account for damaged and lost MBP
	Certificate of write-off of tools (devices) and their exchange for suitable ones		Used to formalize the write-off of tools (devices) that have become unusable and exchange them for suitable ones at those enterprises where accounting is kept on the principle of establishing a permanent exchange fund. Compiled on the basis of disposal acts
	Personal record card for workwear, safety shoes, safety equipment		Used to account for workwear, safety shoes and safety equipment issued to employees of the enterprise for individual use
	Record sheet for the issue (return) of workwear, safety footwear, and safety equipment	It is used to record the issuance of workwear and safety footwear to enterprise employees for individual use according to established standards, as well as to record the acceptance of workwear and safety footwear from employees for washing, disinfection, repair and storage.
	Act on write-off of low-value and wear-and-tear items	It is used to formalize the write-off of obsolete, worn-out and unsuitable for further use tools (devices), work clothes, safety shoes, safety devices at the end of their service life, other low-value and wear-out items and handing them over to scrap storage areas

Receipt of IBP to the enterprise is carried out on the basis of supplier documents. IBPs are accepted by the financially responsible person, both in quantity and quality. The order of reflection in accounting is related to the moment of occurrence of liability. The basis for maintaining accounting and warehouse records are documents intended for registration of transactions of receipt, internal movement and issue of IBP.

Documents are sent to the accounting department, where they are subject to verification regarding the content of business transactions and the correctness of their execution (the presence of details, signatures, and the correctness of arithmetic calculations are checked), regarding the legality of the transactions. A register of incoming documents is compiled for documents on the posting of IBP, and a register of expenditure documents is compiled for documents that confirm waste. The registers are compiled in 2 copies: one remains in the warehouse, and the second with the documents attached to it is transferred to the accounting department.

In accounting, IBPs are reflected at actual cost (purchase price, including costs associated with their delivery to the enterprise).

For low-value and high-wear items received by the enterprise, the accounting department opens a warehouse accounting card (form No. M-17).

The transfer of low-value and high-wear items from the warehouse into operation is formalized by the act of transfer of the MBP into operation (Tables 6.10, 6.11).

Table 6.10. V

Table 6.11. V G Document flow schedule for the act of writing off low-value and wear-and-tear items

And p/p		Location of execution	Executor	Deadline
	Drawing up an act for writing off the IBP	Warehouse (storeroom)	Commission members	At the end of the reporting period
	Receipt from the storekeeper about the delivery of written-off items to the storeroom for disposal	Warehouse (storeroom)	Storekeeper	At the end of the reporting period
	Approval of the act for decommissioning of the small business enterprise	Warehouse (storeroom)	Chairman of the Commission	On the day of write-off
	Transfer of the act to the accounting department	Accounting	Chairman of the Commission	No later than the next day after write-off 12:00
	Document processing	Accounting	Accountant	On the day of delivery

In order to preserve the IBPs in operation, the manager must properly organize control over their movement, in particular, operational accounting in quantitative terms. The release of tools into operation at the enterprise is carried out on the basis of the requirements of forestries or individuals. Accounting enters these requirements into group information for the purpose of synthetic accounting.

If an enterprise receives an IBE as a contribution to the authorized capital, then the fair value (initial cost) of the IBE is their fair value agreed with all customers of the enterprise.

During the acquisition of an IBP, the enterprise incurs another part of the costs, which include such as interest on loans, sales expenses, general business expenses and others. The enterprise does not include them in the initial cost of the IBP, but refers to the expenses of the period in which they were incurred.

According to the Chart of Accounts for accounting assets, capital, liabilities and business transactions of enterprises and organizations and the Instructions on the application of the Chart of Accounts No. 291 and the order on accounting policies, the enterprise keeps records of low-value and wear-and-tear items in subaccount 22 “Low-value and wear-and-tear items”. It is designed to record and summarize information about the presence and movement of low-value and wearable items that belong to the enterprise.

In the debit of this account, the enterprise reflects the MBP purchased or manufactured on its own at the original cost, on the credit - at the accounting value, the release of the MBP into operation from writing off to cost accounting accounts, as well as the write-off of shortages and losses from damage to such items.

Typical correspondence for recording the movement of small-scale equipment is given in Table. 6.12.

Table 6.12. V

Agree, dear colleagues. If a certain material resource meets the criteria for recognition of fixed assets (see clause 4 of PBU 6/01), but is too low-valued to be listed under the article of the same name, then this is a clear sign: we are dealing with the good old IBP - low-value, wearable items.

Only the language has undergone changes - the term “IBE” has been removed from the professional accounting lexicon. And is it worth considering the removal of account 13 “Depreciation of IBP” from the Chart of Accounts as a change, if there is account 10.11 that completely satisfies us in this regard? About this in particular, and in general - about the modern methodology for accounting for low value - here and now.

From clause 5 of PBU 6/01:

“Assets in respect of which the conditions provided for in paragraph 4 of these Regulations are met, and with a value within the limit established in the organization’s accounting policy, but not more than 40,000 rubles per unit, may be reflected in accounting and financial statements as part of inventories . In order to ensure the safety of these objects in production or during operation, the organization must organize proper control over their movement.”

Yes, that’s it - the good old low value: we include current assets and at the same time (or upon commissioning) write off their entire cost as expenses if their service life is determined to be one year, or write off half the cost, and the second next year half if the service life is two years. After writing off the cost of a low-value resource as an expense, this item, since it, unlike raw materials and materials, is not included in the manufactured product with its physical composition, but is exploited during its manufacture or used for management purposes, it is physically present in production or management, and reusably. And, of course, it is subject to accounting.

Simply put, if you bought a shovel and it is expected to serve you for a year or two, then your costs are its cost, but the shovel itself has not gone away: you will be digging with it for the entire period - a year or two. But if during this period this item is stolen or broken, then you will have to buy a new one, and instead of spending on one shovel, you will incur the cost of two. Is this justified from a business point of view? Of course not.

That is precisely why, for their physical preservation for the purpose of use within a certain period, low-value resources with zero book value are subject to accounting. Until the time for their physical write-off comes - in a year or two. Accounting with zero book value is what is called in the cited paragraph 5 "proper control over their movement".

Accounting accounts.

To begin with, please pay attention to the words in the quoted text of paragraph 5: “may be reflected [...] as part of inventories”. They can. They just can. PBU in this part relies on the professional judgment of the accountant, giving him the right, but not obliging him. This is good. This means we have the right not to do this. Or do it.

In this regard, I advise you to lay the following principle as the basis for your accounting policy regarding the accounting of low-value resources.

Low value with an expected use period of more than 12 months should be taken into account in the corresponding subaccount of account 01. And low value with an expected use period of less than 12 months - on account 10.9 and 10.10, depending on which category these resources belong to according to the current Chart of Accounts.

Accordingly, the contractual to the subaccount of account 01 defined for this purpose will, as expected, be the corresponding subaccount of account 02. And the contractual to account 10.10 will be the account 10.11 specially designated for this purpose by the Chart of Accounts.

As for count 10.9, it does not need a contractive, because it takes into account household equipment and household supplies, “which are included in funds in circulation”. For example: disposable devices, disposable forms, mittens, rinsing and disinfectants, stationery, etc. This is precisely the case in which debiting from the balance sheet when these items are issued for use is carried out immediately and is regulated by regulations, and therefore does not require subsequent accounting. And, if you like, one more difference: they are not assigned inventory numbers, which is impossible objectively.

Scheme of transactions for accounting for small business enterprises, depending on the expected period of use
More than 12 months	Less than 12 months
– capitalized upon receipt Dt 01 Kt 08 – transfer to operation (for use by the responsible person) – VAT included Kt 02– depreciation is accrued in the amount of 100% of the cost or for part of the cost corresponding to the first period (month, quarter, year), etc. until the depreciable cost is fully repaid. – the amount of depreciation is written off (at the final write-off of the object, not earlier)	Dt 10.10 Kt 60 – capitalized upon receipt – VAT (simultaneously with line 1) Dt cost account (20, 23, etc.) Kt 10.11– transfer to operation (for use in the name of the responsible person), as a result of which 100% of the cost is written off at the same time – VAT included Dt 10.11 Kt 10.10 – the amount of depreciation is written off (upon the final write-off of the object, not earlier)
	Inventory and household supplies included in funds in circulation, are credited to account 10.9 and are listed there until they are transferred for use, upon which they are written off entirely as expenses for the corresponding item of use: Dt 10.9 Kt 60 – capitalized upon receipt Dt cost accounts (20, 23, etc.) Kt 10.9 - written off from the balance sheet.

So, as a result of reflecting low value on accounts 01 and 10.10 at original cost and reflecting the same value, respectively, on accounts 02 and 10.11 when writing it off to current expense accounts, the book value of these assets will be either equal to zero (if 100% of the cost is written off at fact of issue) or, in the case of write-off (depreciation) in parts, their book value will have a certain residual value until a certain time.

In other words, the depreciation method allows us to obtain a balance sheet in which the full cost is listed for the active item, and the same cost with a minus sign for the contractual item, as a result of which we have a working resource on the balance sheet at zero cost. The perfect solution.

A few words about expense accounts, with which, when writing off costs (accruing depreciation), accounts 02 and 10.11 should be corresponded. It is generally accepted that since the Tax Code classifies such expenses as indirect, and, accordingly, they are shown in the declaration as indirect, then in accounting they should be written off exclusively to account 26. This is incorrect.

Firstly, indirect costs are not only management costs, not only general business expenses. The organization also incurs indirect costs in its production departments. Because all expenses that cannot be directly taken into account in the cost of products (works, services) are indirect expenses, i.e. indirect. They are taken into account in accounts 23, 25, 26, depending on the location of the formation of cost centers.

Secondly, depreciation fits quite well into the category of direct costs. For example, depreciation of equipment used directly in the manufacture of products. According to accounting rules, it should be attributed to account 20. Or to account 21 if the equipment was used for the production of semi-finished products of its own production.

Tax aspect

Here seems to be an obstacle: “Depreciable property is property with a useful life of more than 12 months and an original cost of more than 40,000 rubles”(Clause 1 of Article 256 of the Tax Code of the Russian Federation), and we are dealing with precisely such property - worth up to 40.0 thousand rubles. and a service life of insignificant duration. Although the latter is unimportant, because in order to classify property as depreciable, both conditions must be met. The obstacle is apparent.

Everything is very simple. There are no such restrictions in accounting, and tax accounting does not care what resources the asset on your balance sheet consists of; Fiscal authorities do not and cannot care about the accounting of purely physical units - they are only interested in the cost, financial aspect of accounting.

The case under consideration is one of those points where tax accounting and accounting do not intersect and, at the same time, do not contradict one another in any way. Everything that we write to the credit of accounts 02 and 10.11, in tax accounting refers to material expenses (see clause 3, clause 1, Article 254 of the Tax Code of the Russian Federation) and, according to Art. 318 of the Tax Code of the Russian Federation, such expenses are classified as indirect and fully reduce the income from sales of the corresponding reporting period.

There is an opinion that the accounting of low-value resources should be treated in exactly the same way: charge their cost to expenses (or, if through depreciation, then immediately write off from the credit of the account on which these resources were listed), and forget about them forever. That is, treat the operation of transferring a certain material resource into operation as a final write-off of it from the balance sheet.

No, you can't do that. This is unprofessional. An accountant who respects himself and his profession will categorically refuse such an offer, simply remembering the importance of strict compliance with the Accounting Regulations. So, the same paragraph 5 of PBU 6/01 states: “In order to ensure the safety of these objects in production or during operation, the organization must organize proper control over their movement”.

So, what needs to be done to ensure control over the safety of the resource after writing off its value upon its release into operation (for use by the responsible person)?

In accounting

On the first day of the month following the month in which the fact of commissioning (transfer for use) occurred, reflect this fact with postings according to the scheme proposed above. As a result, account 01 or 10.10 will physically include this low-value item at its original cost, and, in combination with contract 02 or 10.11, at book value, i.e. according to the residual value, which, in the case of a 100% write-off of the cost of the item, will be zero. One way or another, its physical presence will be taken into account, and the movement will be ensured by proper control. Periodic reports from financially responsible persons are, as before, mandatory.

In tax accounting

Upon commissioning, write off the entire cost as material expenses. And forget. Tax accounting does not provide for control over the physical presence and movement of such resources.

Tax accounting operates with cost categories, and only cost categories; accounting operates with physical ones too. Hence the difference in approaches to depreciation. There is no property with zero value for tax purposes. From the point of view of accounting, depreciation is a write-off of the value of an object, but not its physical write-off.

UPD: According to paragraph 7 of Article 1 of the Federal Law of April 20, 2014 No. 81-FZ “On Amendments to Part Two of the Tax Code of the Russian Federation”, the taxpayer, starting from January 1, 2015, has the right to write off the value of property that is not depreciable over more than one reporting period.

clause 3 clause 1 of article 254 of the Tax Code of the Russian Federation
as amended until December 31, 2014	as amended on January 1, 2015
3) for the purchase of tools, fixtures, equipment, instruments, laboratory equipment, work clothes and other means of individual and collective protection provided for by the legislation of the Russian Federation, and other property that is not depreciable property. The cost of such property is included in material costs in full as it is put into operation;	3) for the purchase of tools, fixtures, equipment, instruments, laboratory equipment, work clothes and other means of individual and collective protection provided for by the legislation of the Russian Federation, and other property that is not depreciable property. The cost of such property is included in material costs in full as it is put into operation. In order to write off the value of the property specified in this subparagraph for more than one reporting period, the taxpayer has the right to independently determine the procedure for recognizing material expenses in the form of the cost of such property, taking into account the period of its use or other economically feasible indicators.

clause 3 clause 1 of article 254 of the Tax Code of the Russian Federation

as amended until December 31, 2014

as amended on January 1, 2015

3) for the purchase of tools, fixtures, equipment, instruments, laboratory equipment, work clothes and other means of individual and collective protection provided for by the legislation of the Russian Federation, and other property that is not depreciable property. The cost of such property is included in material costs in full as it is put into operation. In order to write off the value of the property specified in this subparagraph for more than one reporting period, the taxpayer has the right to independently determine the procedure for recognizing material expenses in the form of the cost of such property, taking into account the period of its use or other economically feasible indicators.

Low-value wear-and-tear items (LWA) are a special group of PP - these are means of labor and items that, in their purpose and the nature of participation in the production process, are close to the category of fixed assets.

MBP is characterized by repeated participation in the production process, preservation of its shape and gradual wear. Due to their limited value or short lifespan, these means of labor and items are separated from fixed assets and accounted for as current assets.

In accordance with the Regulations on Accounting and Reporting, the IBP includes:

a) items that last less than 1 year, regardless of their value;
b) items costing no more than 50 minimum monthly wages per unit on the date of acquisition, regardless of service life, except for agricultural machinery and tools, construction mechanized tools, working and productive livestock, which are classified as fixed assets.
c) fishing gear (trawls, seines, nets, nets, etc.) regardless of their cost and service life)
d) gas-powered saws, loppers, alloy cable, seasonal roads, mustaches and temporary branches of logging roads, temporary buildings in the forest with a service life of up to 2 years;
e) special tools and devices, regardless of cost;
f) replaceable equipment regardless of cost;
g) workwear, shoes, bedding, regardless of cost and service life;
h) uniforms for issue to employees, clothing in healthcare and education organizations that are funded by the budget;
i) temporary non-title structures, fixtures and devices, the costs of construction of which are included in the cost of construction work as part of overhead costs;
j) containers in warehouses when carrying out technological processes;
k) items intended for rental, regardless of their value;
l) perennial plantings grown in nurseries as planting material.

To account for IBP, active account 12 is intended, where information about the presence and movement of IBP is summarized. On this account, IBP can be accounted for either at actual cost, if at accounting prices. Temporary or non-title structures are taken into account only at the actual cost of their construction. If accounting is carried out at accounting prices, then the deviation is taken into account on account 16.

Analytical accounting by account. 12 is carried out into homogeneous groups in accordance with their composition and functional role in the production process.

The duration of the IBP in operation and the gradual transfer of cost to manufactured products predetermine the uniqueness of the organization of current accounting, calculation of the cost of items, and inclusion in production (circulation) costs.

The organization of BU IBP in order to ensure control over the timely replenishment of stocks, use and compliance with standard service life, involves separate accounting of the movement of items in the warehouse and in operation. For this purpose, to the account. 12 the corresponding sub-accounts are opened:

12-1 "MBP in stock";
12-2 "MBP in operation";
12-3 "Temporary non-title structures"

The allocation of a third sub-account is due to the peculiarity of their construction during construction work, as well as the fact that when the construction of objects is completed, temporary non-title structures either cease to operate, or, if they can still be used, they are taken into account as part of the IBP and their cost is repaid by accruing wear and tear and is included in overhead costs (for the developer). The amounts of accrued wear and tear of the MBP in operation and the inclusion of this amount in costs are reflected in the account. 13 "Wear of the MBP."

Accounting and control over the movement and safety of IBP provides for the organization of accounting of transactions related to the acquisition, use and liquidation of IBP.

Receipt of IBP.

For continuous operation it is necessary to have certain reserves of MBP. Replenishment occurs at the expense of suppliers, or at the expense of auxiliary workshops, etc. The procedure for purchasing IBP, documentation and recording is the same as for purchasing materials.

VAT on IBP is accounted for in a separate subaccount 19/4.

The IBP is transferred from the warehouse to the use of a department of the enterprise or to distribution pantries or for the personal use of employees. The transfer of the IBP into operation is formalized by an extract - a requirement or on the basis of limit cards. In accounting, this is reflected within account 12: Dt 12/2 - Kt 12/1.

The release of MBP from the warehouse into operation does not mean that they have already been used up.

These items are used for a long time. It is necessary to ensure control over the use of these items until they are fully used on the basis of operational records at the point of use.

Documentation of the issuance of IBPs for use at workplaces and the organization of operational accounting of IBPs at places of operation depends on the purpose and nature of use, on the frequency and procedure for issuing these items. The most specific accounting is for tools and devices. Once purchased or manufactured, they, like other PPs, arrive at the central warehouse. Then, in accordance with needs, they are transferred to the workshop by distribution pantries, from which they are issued to workplaces.

The transfer of MBP to storerooms is their transfer into operation and is documented with ordinary, primary documents. Further accounting is carried out in warehouse accounting cards using item numbers similar to warehouse accounting.

Unusable instruments are written off as expenses on the basis of a write-off report reflecting the transaction. The missing tools are replenished in storerooms from the central warehouse. The pantry should have a supply of tools and equipment.

For instruments that have become unusable or lost, a report is drawn up, upon presentation of which the storekeeper receives a new one or exchanges an unusable instrument. No additional documents are required. After the tools are issued, the warehouse manager submits the reports to the accounting department, where, on their basis, they are written off as expenses using the warehouse accounting cards of the central warehouse, and the unusable tool is written off due to wear and tear. This movement of tools is not reflected in the material accounting of the pantry. This procedure allows us to have a non-decreasing supply of tools and devices in operation.

Tools are issued from distribution stores for use at workplaces. Control over the safety of instruments is organized depending on the duration of use of these items and the conditions for assigning these instruments to the performers. The issuance of tools from storerooms to workplaces for long-term use is recorded in a tool card, which is opened for each employee who received the tools. If the order in which the tool is issued to the team is adopted, then the card is opened to the foreman. Cards are kept in the distribution pantry. Subsequent issues are made on the basis of acts of disposal, breakdown/loss of tools drawn up by the master. If this happened due to the fault of the worker, this act is drawn up in 2 copies, one of which is transferred to the accounting department to deduct the cost of the damaged or lost tool in accordance with the established procedure. Based on the presented disposal certificate, he is given a suitable tool and a corresponding entry is made in the worker’s tool card. The acts are attached to the act of writing off unusable instruments.

Control over the preservation of tools issued for short-term use is carried out using tool marks or tokens, which indicate the workshop number, section, warehouse and worker’s personnel number. The issuance of instruments is not accompanied by any additional documents. There are various brand systems for issuing tools:

Single-stamp system: each worker is given a certain number of tool marks to obtain the necessary tools from the storeroom.

For each copy of a tool, the worker transfers one tool mark, which is placed in the cell where the issued tool was stored. When the instrument is returned, the stamp will also be returned.

2) Two-stamp system: in addition to tool marks, control marks with tool numbers are used, which are located together with the tool in the cells of the rack before the tool is issued. The procedure for obtaining a tool is similar, only a stamp with the tool number is hung on the control board (opposite the worker’s personnel number). This system of issuing tools allows you to control how many and what tools are issued to each worker.

Items of household equipment are transferred to operation and stored in places of direct use and are registered with the financially responsible person who is entrusted with control over their preservation.

Accounting for household inventory is carried out in the divisions of the enterprise. Inventories are compiled in two copies: one is kept in the accounting department, the other is kept by the financially responsible person. For control, each item must be stamped or labeled, and the most valuable items must be assigned inventory numbers.

The write-off of instruments that have become unusable is documented in acts for the write-off of the IBP - on the basis of these acts, changes are made to the inventory. The transfer of household equipment from one responsible person to another is documented by invoices.

Control over issued clothing and footwear, compliance with current standards for issuance and terms of items being in use, compliance with service dates and return upon dismissal. Issued shoes and clothing are recorded in special cards, which show the type of items, service life, and also indicate their write-off according to the main acts of disposal. The cards are kept by the storekeeper. Clothing and footwear for use are issued under the financial responsibility of foremen/foremen and are recorded on special cards marked “duty”. The delivery of work clothes and shoes in the event of dismissal/relocation is documented with invoices.

Control over the preservation and use of MBP in operation involves the organization of repairs and technical supervision, including a system for checking the accuracy of the use of tools, their sharpening and restoration.

All costs for the repair and restoration of the MBP, depending on the location, are included in the costs of maintaining and operating machinery and equipment, or as part of general workshop or general business expenses.

Accounting for MBP wear.

The MBPs put into operation participate in several cycles of the production process and gradually wear out. Their cost is repaid by the beginning of wear and tear. In accordance with the Regulations, depreciation of MBP, with the exception of special tools and special devices and broken equipment, can be calculated in two ways.

1. Accrual of depreciation in the amount of 50% of their value upon transfer from the warehouse to operation, and the remaining 50% minus the price of possible use when they are removed from service due to complete unsuitability.
2. Accrual of depreciation in the amount of 100% of the cost, taking into account the possible production of waste at the price of possible use.

When formulating accounting policies for the reporting year, enterprises have the opportunity to choose any of these depreciation methods, but they should proceed from specific business conditions in order to avoid sharp fluctuations in production costs and the cost of manufactured products over the reporting periods.

In order to simplify the calculation and accounting of depreciation of IBP, the cost per unit of no more than 1/20 of the limit established for their classification as IBP (1/20 * 100 MLOT) can be written off as an expense as they are put into operation and depreciation for such items is not accrued, and their cost is immediately written off to production (circulation) costs, but in order to ensure control over the preservation of these items while they are in operation, the enterprise must organize an operational quantitative accounting of such items. When they are returned from service to a warehouse in the used warehouse, the costs to which the cost of the items was written off are reduced (at the price of their possible use).

A special procedure is established for special devices and replacement equipment.

The cost of these items is repaid in accordance with the established norm or estimated rate, calculated on the basis of the cost estimate for their acquisition/procurement.

The cost of special tools for individual orders or use in mass production can be repaid in full at the time of commissioning.

Depreciation is recorded on the account. 13. The amount of accrued depreciation is included in production costs at the place of use of these items. Tool wear is classified as direct production costs, and wear and tear of all other MBPs is classified as indirect costs. Calculation of depreciation of MBP: Dt 20, 23, 25, 26 - Kt 13.

The basis for recording entries in the accounting accounts is the developed table for calculating the depreciation of the IBP. Depreciation is calculated based on the actual cost of acquisition costs. For MBP acquired through targeted financing, depreciation is accrued at a time at the time of commissioning in the amount of 100%: Dt 96 - Kt 13.

VAT is written off on IBP in the same manner as on materials.

MBPs that have become unusable are subject to write-off. Unsuitable IBPs are determined by a permanent operating commission at the enterprise, which, after inspection, draws up a report for each damaged or worn-out item. Acts drawn up at the place of use, indicating the reasons and culprits. Together with the acts, an invoice is issued for the delivery of scrap received from the liquidation of these items for the cost of the decommissioned MBP minus their cost at the price of possible use.

Dt 13, 10 - for the cost of obtaining scrap, Kt 12.2 - for the total cost of waste.

At the same time, depreciation is deducted for retired MBP if a depreciation order of 50% was adopted (minus the cost of waste). Additional depreciation is recorded in the same accounting entry.

When writing off MBP that were purchased from special sources, the entire initial cost is attributed to the reduction of wear and tear, and to the cost of the waste received:

Dt 10 - Kt 80 - non-operating income.

In the event of a breakdown/shortage of the MBP due to the fault of employees, the amount of damage is recovered from the guilty parties: Dt 13, 10, 73 - Kt 12/2 - for the entire amount. Additional charges are minus the amounts of waste retention and receipt.

Features of accounting for temporary non-title structures.

Temporary structures include purchased storerooms, desks, canopies, fences and other fencing, as well as other objects that are erected by developer enterprises that carry out the construction in an economic way (themselves).

All costs for the construction of temporary structures are preliminarily taken into account on account 30, or on account 23, and upon completion of work, these structures and devices are taken into account as part of the IBP on the 3rd subaccount: Dt 12/3 - Kt 23, 30

During operation, wear and tear is charged, which is calculated based on their cost minus the approximate cost of returned materials received during disassembly. Depreciation is accrued monthly within the expected service life and for the amount of depreciation: Dt 25 - Kt 13.

When these structures are liquidated, their cost is repaid by accruing depreciation minus the cost of waste, and the resulting waste is received. materials are credited to the account, and the account is credited for the entire amount. 12/3.

MINISTRY OF FINANCE OF THE USSR

LETTER

About the position
on accounting of low-value
and wearable items

Actually not applied. Should be guided
by order of the Ministry of Finance of Russia dated June 15, 1998 N 25n
____________________________________________________________________

The USSR Ministry of Finance is sending the Regulations on accounting of low-value and wear-and-tear items, attached to this letter, which will come into force on January 1, 1980.

All associations, enterprises and economic organizations must be guided by these Regulations.

Since in the Regulations certain sections of the organization of accounting for low-value and wear-out items in operation are set out in relation to the operating conditions of production associations (enterprises) and construction organizations, ministries and departments, taking into account the specifics and in accordance with this Regulation, are developing instructions for accounting for low-value and wear-out items for subordinate enterprises and organizations.

With the introduction of the said Regulations on the accounting of low-value and wear-out items, the letters of the Ministry of Finance of the USSR dated September 9, 1959 N 276 “On the basic provisions for accounting for low-value and wear-out tools and devices in operation” and dated May 14, 1965 N 177 are considered invalid "On the procedure for accounting for instruments, automation equipment and laboratory equipment worth up to 300 rubles, purchased at the expense of working capital by some organizations."

Application. Regulations on accounting of low-value and wear-and-tear items

____________________________________________________________________

This provision is valid to the extent that it does not contradict the Regulations on Accounting and Reporting in the Russian Federation, approved by Order of the Ministry of Finance of Russia dated December 26, 1994 N 170.
- Note "CODE".

____________________________________________________________________

1. General Provisions

1.1. In accordance with the Regulations on Accounting Reports and Balance Sheets, approved by Resolution of the Council of Ministers of the USSR dated June 29, 1979 N 633, the following are not considered funds and are accounted for as funds in circulation:

items that last less than one year, regardless of cost;

items valued below the limit established by the relevant ministries and departments within 100 rubles per unit at the purchase price, regardless of service life, with the exception of agricultural machinery and implements, adult working and productive livestock (including small ones), which are classified as fixed assets, regardless from cost;

special tools and special devices, regardless of cost;

special clothing, special shoes and bedding, regardless of cost and service life, with the exception of hotel bedding, which are classified as fixed assets, regardless of cost;

fishing gear (trawls, seines, nets, gear, nets and other fishing gear), regardless of cost and service life;

instruments, automation equipment and laboratory equipment worth up to 300 rubles per unit, purchased by research organizations (including organizations that are production and structural units of associations), as well as associations and industrial enterprises for central factory laboratories.

The items listed above, as well as temporary (non-title) structures, fixtures and devices, the cost of which is included in the overhead costs of construction or the scope of geological exploration work, will be further referred to as low-value and wearable items.

The purchase price refers to the cost of items at the wholesale price, taking into account the amounts of incentives and discounts (invoice price), or the retail price.

1.2. Accounting for low-value and wearable items in enterprises and organizations should ensure:

control over the safety of items in places of their storage and operation;

correct and timely documentation of operations for the movement of low-value and wearable items;

timely receipt of accurate data on the availability of low-value and wearable items;

monitoring compliance of the actual availability of items with established stock standards;

correct calculation of the amount of repayment of the cost of items in use and attributing it to the cost of production, costs of non-industrial farms, overhead costs, etc.

Accounting for low-value and wearable items in warehouses, in operation and in accounting is organized and maintained under the guidance of the chief accountant of an association, enterprise or organization, and in the conditions of centralized accounting - the chief accountant and heads of accounting and control groups at enterprises and organizations.

1.3. Accounting for low-value and wear-and-tear items is carried out by storage and location locations, by persons responsible for their safety, and, as a rule, by the following groups:

general purpose tools and devices - cutting, abrasive, plumbing and similar tools, measuring instruments and devices that have universal application and are used in the manufacture of various types of products;

special tools and special devices; tools, dies, molds and similar items used to fulfill only one individual order or the production of certain products (manufacture of parts and assemblies, assembly and testing of the product as a whole, etc.);

replaceable equipment - devices for fixed assets (stocks) that are repeatedly used in production and other devices, molds and accessories caused by the specific conditions of production of products, rolling rolls (working and support), air tuyeres, molds for various purposes, chutes for casting and pouring metal, shuttles, catalysts and sorbents of the solid state of aggregation, etc.;

technological packaging - containers that are repeatedly used directly in the technological process (containers for transporting individual parts, pallets, etc.);

production equipment - items for production purposes that create conditions for carrying out and facilitating technological operations - work tables, workbenches, equipment that promotes labor protection, cabinets, racks, chests, bedside tables, etc.;

household equipment - office and other furniture and furnishings (tables, chairs, cabinets, curtains, etc.), hangers, wardrobes, telephones, fire-fighting equipment, etc.;

special clothing, special shoes and safety equipment - overalls, suits, jackets, trousers, dressing gowns, sheepskin coats, sheepskin coats, various shoes, mittens, glasses, helmets, gas masks, respirators, etc.;

bedding - mattresses, pillows, blankets, sheets, pillowcases, towels, etc. (with the exception of hotel bedding, which is classified as fixed assets, regardless of cost);

other low-value and wearable items - tableware and cutlery, equipment for social and cultural events, sports and tourism equipment, tarpaulins, etc.

Within these groups, enterprises can establish a more detailed grouping of low-value and high-wear items.

1.4. Accounting for low-value and wearable items is carried out in homogeneous groups in accordance with the established grouping, subdividing into items in storage and items in operation.

Low-value and wear-and-tear items in use are considered to be items located in workshop (dispensing, purchasing, etc.) storerooms, in the workplaces of workers and employees of workshops and departments, etc., as well as in the process of restoration and repair. Low-value and wearable items are considered to be in use from the moment they are released from the enterprise's warehouse (central warehouse) for production needs (to storerooms, to report to financially responsible persons, directly to the workplace, etc.).

1.5. To properly organize the accounting of low-value and high-wear items, appropriate measures must be taken. In particular, it is necessary:

provide conditions for their normal storage in warehouses and operation;

place low-value and wearable items in places of their storage and operation in such a way as to be able to quickly accept them, issue them and check availability;

establish the circle of persons who are responsible for the acceptance, storage and release of items, for the correct and timely execution of these operations; enter into written agreements on financial liability with the relevant persons in accordance with the established procedure;

compile a list of low-value and wearable items classified as scarce; this list is prepared by the supply department or other similar service in agreement with the chief accountant and approved by the head of the enterprise;

determine the officials who are given the right to sign documents for the receipt, release and write-off of low-value and wearable items, including scarce items, carried out according to requirements signed by persons who are granted this right by order of the head of the enterprise;

apply price lists for low-value and wearable items, developed, as a rule, for a group of homogeneous subordinate enterprises and organizations;

establish a clear document flow system and a strict procedure for processing operations for the movement of these items;

carry out, in due time and in accordance with the established procedure, inventories, as well as control random checks of the availability of items in warehouses and in operation, and promptly reflect the results of inventories and checks in accounting records;

develop and constantly improve standards for inventories, release, consumption of items, service life in operation (for items for which service life is not determined in the established manner) and estimated repayment rates for their cost;

to introduce more widely modern means of mechanization and automation for accounting for low-value and wearable items using standard accounting mechanization projects.

1.6. Low-value and wearable items, both in warehouses and in operation, must be assigned to the persons responsible for their safety.

Material liability for failure to ensure the safety of material assets is determined in accordance with the Regulations on the material liability of workers and employees for damage caused to an enterprise, institution, organization, approved by the Decree of the Presidium of the Supreme Soviet of the USSR of July 13, 1976.

2. Accounting for receipt and storage of low-value and wearable items in the warehouse

2.1. Documentation and accounting of operations related to the receipt of low-value and wearable items, as well as their stocks in the warehouse, are carried out in accordance with the Basic Regulations for the Accounting of Materials at Enterprises and Construction Sites, approved by the Ministry of Finance of the USSR on April 30, 1974 N 103, or the relevant industry instructions , issued by ministries and departments on the basis of these Basic Provisions.

Items purchased or home-made, as a rule, must be delivered to the enterprise's warehouse. Transferring them directly into operation, bypassing the warehouse, is not recommended.

2.2. In order to improve safety, it is necessary to mark work clothes, safety shoes, safety devices, production and household equipment, bedding, tableware and cutlery and other low-value and wear-out items before putting them into service. The list of items subject to labeling and its order are established by ministries and departments. The marking must contain the name of the enterprise or its symbol and is done in various ways - paint (resistant to abrasion and chemical influences), branding, notching, attaching a badge, etc.

2.3. Accounting must provide an accurate and correct reflection of the availability of low-value and wearable items by their quantity in the context of item numbers for each person responsible for their safety. Their new arrivals, movements from one responsible person to another or outside the boundaries of a given business unit, as well as changes in their working condition due to the transition from stock to operation and back, liquidation, damage, etc. items of low value and wear and tear must be documented in a timely manner and reflected in accounting records.

2.4. Accounting for instruments and devices made of precious metals and diamonds or containing them is carried out in accordance with the rules set out in special instructions of the USSR Ministry of Finance.

3. Organization of accounting of low-value and wearable items in operation

3.1. General purpose tools and accessories

3.1.1. Tools and general purpose devices are released from the warehouse to the storeroom according to the established limits (norms) for the release of tools. In this case, several options for organizing the accounting of tools and devices in operation are possible. Below are two of these options.

3.1.2. The first option for organizing accounting provides for the procedure by which operations for obtaining tools and accessories from the warehouse, handing over unusable, worn-out tools to storerooms, and returning them to the warehouse are documented with primary documents.

Registration of operations for the movement of tools and devices with primary documents is carried out in the following order:

receipt of storeroom tools and equipment from the warehouse by issuing requirements or limit cards;

return of tools and equipment by storerooms to the warehouse by drawing up invoices or making entries in limit cards;

delivery of unusable, worn-out tools and devices in the form of scrap and scrap to storerooms - invoices.

3.1.3. The second option for organizing accounting provides for the procedure by which only operations involving the movement of tools and devices that lead to changes in storeroom inventories are recorded (the constant stock or exchange fund method).

In this procedure, storerooms exchange unusable, worn-out tools and equipment in the warehouse for good ones one piece at a time, which does not lead to a change in the inventory of tools in the storerooms and therefore does not require the preparation of a special primary document for the exchange. This option is recommended for implementation in enterprises with a well-organized system of warehouse and tool management, as well as proper accounting and control.

3.1.4. The issuance of tools and devices to workplaces for long-term use is carried out by the storeroom in accordance with technological maps. The initial issuance of the tool is made based on the request of the foreman and is documented in personal cards, opened in one copy for each workplace, each adjuster or worker recipient of the tool. On the front card, the employee signs for the tool received.

Subsequent issuances of usable tools from the storeroom in exchange for normally worn-out ones, piece by piece, are not documented. Instead of an unusable instrument, a suitable one is issued only upon presentation of the disposal certificate.

3.1.5. When issuing tools for short-term use, branded tool issuing systems should be used.

In stamp systems, tools are issued to workers on the basis of tool marks without registration in any documents. Tool stamps are made of metal, and on each stamp, as a rule, the workshop number, the storeroom number, as well as the worker’s personnel number or the serial number of the brand are stamped. For each worker's personnel number, the required number of tool marks is prepared.

Prepared tool marks are issued to the storeroom according to requirements signed by the foreman and workers against signature in a special book (face cards) upon their entry to work in the workshop. The pantry only issues one item per tool brand.

With a single-brand system, workers receive tools for work in the following way: the worker presents so many tool brands to the storeroom, so many positions of the tool he needs to receive. When issuing tools to a worker, the storekeeper places tool marks with the worker’s personnel number in the cells of the rack in which the issued tool positions were stored. By returning the tools to the storeroom after use, the employee receives his tool marks back.

With a two-stamp system for issuing tools to workers for short-term use, two types of stamps are used: stamps with the worker’s personnel number, which are intended to establish which of the workers were issued tools for temporary use, and stamps with the tool nomenclature number, used to determine which tools issued to employees. Tool stamps with the employee’s personnel number are kept by the employee before receiving the tool from the storeroom, and after receiving the tool, the stamps are transferred to the storeroom.

Before the tool is issued, tool brands with a nomenclature number are stored in the appropriate cell of the rack, and after the tool is issued, they are placed on the appropriate control device.

3.1.6. Along with instrumental nomenclature marks, if necessary, special tokens can be used, which, in addition to the marks, are intended to signal which instruments the stock has reached the minimum limit. These signal tokens are stored in the corresponding cell of the rack. Tokens of other configurations can also be used to determine when (on what shift) specific tools were issued to the employee. These tokens are stored until the tool is issued to the employee by the storekeeper, and after the tool is issued, they are placed on the appropriate control device.

3.1.7. When submitting an instrument for inspection (repair), the storeroom draws up a receipt in duplicate. Tools with the first copy of the receipt are transferred to the laboratory (repair shop) against a receipt on the second copy, which remains in the storeroom and serves as the basis for receiving the tool back from the laboratory (repair shop) after inspection (repair).

3.1.8. To receive for use tools and devices classified as scarce in accordance with the list approved by the head of the enterprise, a request is also submitted to the storeroom, signed by the person who is granted the right to do so. Upon request, the employee's receipt of the instrument is collected. When the instrument is returned to the storeroom, the demand is also returned.

3.1.9. Sorted quantitative accounting of tools and devices in the storeroom is carried out by analogy with the procedure for accounting for materials in warehouses established by the Basic Regulations for Accounting for Materials at Enterprises and Construction Sites or industry instructions of ministries and departments.

3.1.10. Based on the accounting data for tools and fixtures, storerooms are required to promptly report to the relevant department of the enterprise about deviations of their actual balance from the established stock norm, as well as about tools and fixtures that have been without movement for a long time.

3.2. Industrial and household equipment

3.2.1. Industrial and household equipment is released from the enterprise's warehouse for use to persons responsible for its safety, on the basis of requirements drawn up in the prescribed manner.

3.2.2. Financially responsible persons (commandants, storekeepers, etc.) keep records of production and household equipment received from the warehouse on two cards, one of which is built according to the nomenclature numbers of the equipment, and the other - according to individuals to whom the equipment was issued for use in in accordance with the established procedure.

3.2.3. In cases where production and household equipment is received from a warehouse directly by a person who is responsible for ensuring its safety in a workshop, department or other similar service, these persons must keep records of the equipment received by them in books that can be kept in the following form: name and brief description of the items, date of entry into service, inventory number, price, disposal mark, etc.

3.2.4. It is recommended to draw up inventories of household equipment located in the plant management, workshops and other departments, which are posted in the appropriate room.

3.3. Special tools and accessories and replacement equipment

3.3.1. The procedure for organizing the accounting and issuance of items related to special tools, special devices and replacement equipment is established by ministries and departments in industry instructions. The above also applies to accounting for technological packaging.

3.4. Special clothing, special shoes and safety devices

3.4.1. The issuance, storage and use of special clothing, special footwear and safety equipment is carried out in the manner determined by the instructions approved by the State Committee for Labor of the USSR and the All-Russian Central Council of Trade Unions and agreed with the State Planning Committee of the USSR on April 22 - June 11, 1960 N 785.

3.4.2. Special clothing, special shoes and safety equipment are issued to employees according to standards approved in accordance with the established procedure.

3.4.3. The issuance and delivery of work clothes, safety shoes and safety devices to workers and employees must be reflected in the personal cards of workers and employees in the form established by the State Labor Committee of the USSR and the All-Russian Central Council of Trade Unions in the Instructions on the procedure for issuing, storing and using work clothes, safety shoes and safety devices.

3.4.4. In the documents documenting the issue of special clothing to employees (requirements, etc.), along with other details, the basis for issuance should be reflected, and in the personal card - the wearing period, expiration percentage.

3.4.5. Enterprises must establish control over the length of time that work clothes, safety shoes and safety devices are in use. To do this, it is recommended, for example, to put a stamp on them indicating the date of issue to employees.

3.4.6. Workwear, safety shoes and safety equipment issued to workers and employees are the property of the enterprise and are subject to return: upon dismissal, upon transfer in the same enterprise to another job for which the issued workwear, safety shoes and safety equipment are not provided for by the standards, as well as upon expiration of terms their socks in return for the new ones they receive.

3.4.7. Duty work clothes, special footwear and safety devices for collective use must be kept in the storeroom of the workshop or site and issued to workers and employees only for the duration of the work for which they are provided or can be assigned to certain workplaces (for example, sheepskin coats at external posts, dielectric gloves when electrical installations, etc.) and transmitted from one shift to another. In these cases, special clothing, safety shoes and safety equipment are issued under the responsibility of foremen and other administrative and technical personnel.

Duty workwear, special footwear and safety equipment are recorded on separate cards marked “Duty”.

3.4.8. The handing over of workwear by employees for washing, disinfection, repair, as well as warm workwear and safety footwear with the onset of warm weather for organized storage is recorded in the statement with a receipt from the financially responsible person for the acceptance of workwear.

The return of work clothes to employees after washing, disinfection, repair and storage (warm work clothes and safety shoes) is made according to the same statements in which the acceptance was recorded, against the employee’s signature (in the column provided for this).

3.5. Bed dress

3.5.1. When receiving bedding from a warehouse, the financially responsible person is obliged to make sure that all received items have stamps with the name of the enterprise and the year (month) they were put into operation.

The financially responsible person is responsible for the use of unstamped bedding.

3.5.2. The financially responsible person who has received bedding from the warehouse for use must keep varietal quantitative records of the movement of these values on warehouse accounting cards or grading accounting books prepared in the prescribed manner, which provide all the details contained in the warehouse accounting cards.

3.5.3. The financially responsible person who issued the bedding to the officials who are responsible for the safety of the bedding does not write them off as an expense, but lists them under the accounts of these persons.

The procedure for issuing and processing bedding for reporting, based on ensuring the necessary control requirements, is established by ministries and departments.

4. The procedure for repaying the cost of low-value and wearable items in use

4.1. In accordance with the Regulations on Accounting Reports and Balance Sheets, items worth up to two rubles per unit are written off as expenses as they are released into production or operation.

In order to ensure the safety of items transferred into operation worth up to two rubles, the enterprise must organize proper control over their movement, in particular, operational accounting in quantitative terms. The procedure for organizing such accounting and control is established by ministries and departments in industry instructions.

In the event that items worth up to two rubles per unit are returned from service to the warehouse, they are credited to the account of Low-value and wear-and-tear items (sub-account Low-value and wear-and-tear items in the warehouse) and a reduction in costs to the corresponding account to which the cost of such items was previously written off.

At public catering establishments, regardless of their departmental subordination, low-value items worth up to two rubles per unit are repaid in the amount of 100 percent of the cost as they are transferred into operation. These items are written off from the balance sheet in accordance with the generally established procedure, as they are completely worn out and unsuitable for further use, due to accrued wear and tear.

4.2. The cost of items in use is below the limit established by the relevant ministries and departments within 100 rubles per unit at the purchase price, regardless of service life; items that have been in use for less than one year, regardless of cost, as well as special clothing, special shoes and bedding are redeemed by accruing depreciation based on their service life.

The cost of these items, as well as fishing gear, regardless of the cost and service life, instruments, automation and laboratory equipment worth up to 300 rubles per unit, is allowed to be repaid by accruing depreciation in the amount of 50 percent when transferring them from warehouses to operation and in the amount of the remaining 50 percent (minus the cost of these items at the price of possible use) upon disposal due to unsuitability.

4.3. The above procedure for repaying the cost of low-value and wear-and-tear items does not apply to items purchased through economic incentive funds or targeted financing.

At the time of capitalization, the full amount of depreciation of these items is attributed to the reduction in the funds of the source at whose expense they were acquired. When disposed of due to unsuitability, the cost of items is debited from the Depreciation account of low-value and fast-wearing items.

4.4. The cost of special tools and special devices is repaid in accordance with the established norm or estimated rate, calculated based on the cost estimate for their production (purchase) and the planned production for a period of up to two years. The cost of special tools and special devices intended for individual orders is fully repaid at the time the corresponding order is transferred to production.

The methodology for determining standards or estimated rates and the procedure for repaying the cost of special tools and devices and replacement equipment are determined by ministries and departments in industry instructions.

4.5. For temporary (non-title) structures, fixtures and devices, their initial cost minus the cost of materials planned to be received from dismantling (at the price of possible use) is repaid monthly based on the service life (if the service life exceeds the construction period - based on the duration of construction ).

The amount of repayment of the cost of temporary (non-title) structures, fixtures and devices is reflected as part of overhead costs in construction.

5. Registration of disposal of low-value and wear-and-tear items that have become unusable

5.1. To determine the unsuitability of low-value and wear-and-tear items for further use, the impossibility or ineffectiveness of restorative repairs, as well as to draw up the necessary documentation for the write-off of these items (based on disposal acts), permanent commissions are created at enterprises in relation to the procedure established by the Standard Instructions on the Write-Off Procedure equipment, household equipment and other property that have become unusable and included in fixed assets (funds), approved by the USSR Ministry of Finance and the USSR State Planning Committee on June 16, 1962 N161/31-I, subject to amendments.

Permanent commissions at enterprises directly inspect items subject to write-off, establish their unsuitability for restoration (further use), and also determine the possibility of using or selling materials remaining from the items being written off. The same commissions draw up an act for writing off items.

Items that have lost their purpose, but are suitable for use in the national economy, must be sold in the prescribed manner.

5.2. For every damaged or lost low-value and wear-out item, the head of the relevant structural unit of the enterprise is obliged to ensure that a disposal report is drawn up, indicating the reasons and culprits. If this occurred through the fault of the employee, then the amount of damage and the procedure for compensation are determined in accordance with current legislation.

5.3. When an employee presents a disposal certificate, he is given a suitable one in exchange for an unusable or lost item. Retirement acts are subsequently attached to the write-off act.

5.4. Unsuitable for further use, low-value and rapidly wearing items are handed over to a special storage room for disposal on the basis of and upon receipt of approved write-off acts. After this, acts for write-off with a receipt from the storekeeper about the accepted scrap are transferred to the accounting department, where they serve as the basis for the corresponding entries.

5.5. Ministries and departments in their instructions for accounting of low-value and wear-and-tear items establish the procedure for organizing and operating permanent commissions and issuing a disposal act for write-off, taking into account industry specifics.

6. Accounting for low-value and wearable items in accounting

6.1. Low-value and high-wear items are accounted for in a special synthetic account of similar use. In this case, two sub-accounts are opened for the Low-Value and Wearable Items account: Low-Value and Wearable Items in Warehouse and Low-Value and Wearable Items in Operation.

6.2. Accounting for low-value and wear-and-tear items in warehouses is essentially no different from accounting for materials, and its organization is carried out in accordance with the Basic Provisions for Accounting for Materials at Enterprises and Construction Sites or industry-specific instructions of ministries and departments.

6.3. Current accounting of low-value and high-wear items should be carried out at accounting prices. Such prices may be purchase prices with allocation (separate accounting) of transportation and procurement costs and markups of supply organizations. At the same time, transportation and procurement costs are taken into account for each group of low-value and high-wear items. Ministries and departments may allow enterprises to take into account transportation and procurement costs as a whole.

6.4. When transferring low-value and rapidly wearing items into operation, the corresponding share of transportation and procurement costs is subject to write-off to the same accounting accounts that reflect the repayment of the cost of these items. The share of transportation and procurement expenses related to the accounting value of items put into operation is determined as the ratio of the sum of the balances of these expenses at the beginning of the month and current expenses for the month to the sum of the balance of items at the beginning of the month and received items, multiplied by one hundred.

6.5. With a small range, and also depending on the significance, individual types or groups of low-value and wearable items may be reflected in current accounting at their original cost. Temporary (non-title) structures, fixtures and devices are also taken into account at the initial cost.

6.6. Low-value and wear-and-tear items are shown on the balance sheet at their original cost, which, along with the purchase price, includes all costs of procuring and delivering them to the warehouse. The amount of depreciation of these items is reflected in the balance sheet under a special item.

6.7. The accrual of the amount of repayment of the cost of low-value and wear-out items in operation is reflected in the credit of the Depreciation of low-value and wear-out items account in correspondence with the corresponding accounts of production or special sources of financing in cases of acquisition from these sources.

The cost of low-value and high-wear items (minus the cost of these items at the price of possible use) when they are disposed of due to unsuitability is written off from the account of Low-value and high-wear items (sub-account Low-value and high-wear items in operation) in correspondence with the debit of the Wear of low-value and high-wear items account.

The cost of items at the price of possible use is charged to the accounts of production inventories, on which waste is subject to accounting, from the credit of the Low-value and wear-out items account (sub-account Low-value and wear-out items in operation).

6.8. Expenses for the repair of low-value and wear-and-tear items are charged to those accounting accounts that reflect the accrual of repayment of the cost of these items.

6.9. Enterprises are required to make an inventory of low-value and wear-and-tear items in the manner and within the time limits established by the Regulations on Accounting Reports and Balance Sheets and the Basic Provisions for Inventory.

Inventory of low-value and wearable items in use is carried out at their locations and separately by financially responsible persons.

In order to carry out systematic control over the safety of valuables, especially scarce ones, the enterprise must carry out control (selective) checks of the remains of certain types of items in use.

Such checks are carried out by a commission appointed by the head of the enterprise and are formalized in accordance with the Basic Provisions for Inventory.

6.10. As a rule, enterprises should use standard accounting mechanization projects on computer keyboards, punching and electronic machines of a certain type. In this case, the resulting tabulagrams should be used not only as auxiliary statements for entries in accounting registers, but also instead of the corresponding registers and reporting summaries.

When using punching and electronic computers at enterprises, accounting for low-value and wearable items should, as a rule, be guided by a table-punched card form of accounting. In this case, the following basic tabulagrams are compiled:

turnover list of low-value and high-wear items in warehouses;

turnover balance sheet;

statement of purchase of low-value and wearable items for warehouses;

statement of consumption of low-value and wearable items costing more than 2 rubles per unit;

statement of receipt of low-value and high-wear items for use by item numbers in the context of structural divisions;

turnover sheet for low-value and wear-and-tear items worth more than 2 rubles. per unit by structural division;

a turnover sheet for accounting for work clothes, safety shoes and safety devices that are in individual use;

statement of calculation of wear and tear of low-value and rapidly wearing items when they are put into operation and when written off;

comparison sheet based on inventory results.

Tabulagrams are the basis for the corresponding accounting entries on the movement of low-value and wear-and-tear items and the calculation of repayment amounts for their value.

The text of the document is verified according to:
Bulletin of normative acts
ministries and departments of the USSR No. 8,
August 1980

Low value items - disposable tableware

Proper management of low-value and wearable items will allow the company to include them in expenses when calculating taxes.

How to properly organize accounting and write-off in such cases?

These questions come before the accountant of every organization, since not a single enterprise can do without the use of this type of materials in production.

Let's take a closer look at how to properly organize accounting for the movement of these things in production.

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What is IBP

In almost every type of activity and in industry, there is inventory that does not belong to the main means of production, but is a mandatory accompanying type of materials. Such equipment has a short lifespan during the labor process due to the fact that it quickly loses its usefulness.

In accounting, they were given the term “low-value wearable items,” abbreviated as LBP. Their cost, despite the short period of use, is included in the company’s reserves.

Note! It is the shelf life of inventory that is the main criterion for inclusion in the IBP list. Their number accounts for the entire part of the organization’s materials, the period of use of which is less than 1 year.

Based on these boundaries in relation to the characteristics of materials and things, the following goods can be classified as IBP:

work clothes and footwear for workers
quickly wearing parts of office equipment
catering utensils
household utensils, detergents and cleaning products, etc.

Such inventory and materials, regardless of the period of suitability and cost, can include various additional devices for narrow purposes, special tools, without which it is impossible to carry out production tasks. Among the names of such items are the following:

replacement spare parts for machine tools and other equipment
fishing equipment
chainsaws

However, this should not include construction tools; mechanisms, equipment used in agriculture; animals used in farming. They are classified as fixed assets, and their service life and cost do not affect their inclusion in the IBP group.

The main features of the IBP for inclusion in the write-off act

Due to the short service life of SBPs, they must be written off when preparing financial statements.

For this purpose, a special form MB-8 is used, an act for writing off low-value and wearable items.

How can we determine that an item belongs to the IBP and can be included in this document?

How to correctly apply the rationale for things and materials so that they truly are IBP.

From the name of such materials it can be understood that the criteria for including such production equipment in this group are low price and rapid wear.

The time limit for suitability for classifying things as IBP changed periodically. Only the service life remained constant for one year.

Based on these justifications, it can theoretically be assumed that there are 4 main options for evaluating purchased items for the group we are considering:

The price of the item is below the monetary limit, but its useful life may be more than one year.
The cost of the inventory is more than the limit, but it is suitable for use for up to 1 year.
The material does not exceed the cost of purchasing it from the established upper limit, but will last more than 12 months.
The item lasts less than 1 year and costs less than the price limit.

Quite recently, only by the fourth characteristic of an object could it be included in the IBP. As for the first, second and third groups, previously these were fixed assets. At the same time, in production they often resorted to a price limit, without taking into account the service period.

In this way, IBEs were formed into an independent group, which was dealt with by entire departments of institutes, conducting various studies on them.

How to draw up an act?

To draw up an act, a special type of information is provided. The form was developed according to the MB-8 form, approved at the legislative level of the Russian Federation. The document code is indicated in the OKUD classifier with the value 0320004. But, despite the same requirements for the execution of this act, organizations can edit it and make their own changes for ease of filling out.

Before you begin to draw up documentation for the write-off of an IBP, a decision must be made about this by the management of the organization. It can also be accepted by representatives of the commission, which includes experts.

The order to appoint competent members of the commission is issued by the head of the organization.

During the work, members of the commission examine quickly worn-out equipment and study the technical documentation attached to it. Thus, the degree of wear and suitability of the inspected tools and other materials associated with the production process is established.

When writing off certain items, the commission is based not only on examination data. All characteristics set out in the technical documentation are taken into account.

When filling out the columns of the form for writing off IBP, their initial cost is first displayed. It is taken from the costs that were actually spent on their acquisition or production.

If it is decided that such items can be sold, then this can happen either at the same cost or at a price different from the original price of the product. It must be taken into account that when they are sold for an amount exceeding their cost, the difference must be included in the organization’s income.

In other cases, an act is drawn up for the write-off of low-value and wear-and-tear items, the form of which is filled out separately by type of similar items in a single copy. The completed form is transferred to the warehouse together with the MBP to be disposed of.

Storekeepers are required to sign the form to confirm that materials have been written off. From the warehouse, the document goes to the accounting department as a fundamental act for removing unsuitable materials and tools from accounting.

What are the accounting entries for IBP?

In the process of forming accounting for IBP, several methods have been developed for reflecting them in transactions:

Upon receipt, they were received and transferred for use with the cost entered into account 12 “Low-value wearable items.” At the end of each month during the year, 1/12 of the purchase price was written off. Although the period of use could exceed a calendar year, the cost of the MBP was subject to complete write-off within 12 months.
When an item was handed over to the facility’s workflow, the amount was immediately reduced by 50% due to wear and tear. The remaining half was not touched until the final moment of its decommissioning.

Since the second write-off method was much simpler for an accountant, it was preferred by organizations.

When writing off using the first method, its shortcomings were identified. In the month when the MBP was purchased, its full cost was reflected in the entries and unjustified profits immediately increased.

And although in the future the amount gradually decreased due to wear and tear and, accordingly, contributed to a decrease in profits in the future, this was still not entirely correct.

Both methods of writing off IBP are considered imperfect from a scientific point of view. There is another significant drawback in accounting for IBP, which concerns things with very low prices.

To facilitate accounting for products, accountants ensured that low-value funds were immediately written off as operating expenses in the month they were received.

In this case, there is no need to calculate the percentage of depreciation or amortization, which is a convenient point for accounting.

Theorists were outraged by this write-off procedure, but this did not affect the outcome of the case.

Practice has shown the advantages of this method of writing off IBP, since it immediately reduced the revenue side in the month of purchase and made it easier to account for them.

Since the amount of depreciation is included in production costs, it must be taken into account when determining the tax contribution.

As we have already described, very often in practice accounting is carried out in the two most convenient ways:

calculation of depreciation in the amount of 50% of the original cost when issuing them from the warehouse for operation, and the second half after receiving the decommissioning certificate for the IBP
reflect 100% wear and tear when issuing MBP to workers to perform production tasks

The law does not provide for strict restrictions on this matter, therefore the enterprise has the right to independently choose the most convenient method of calculating depreciation of the IBP and apply it throughout the entire calendar year.

To enter information on the depreciation of low-value items with a short useful life, use account 13 “Depreciation of IBP”. According to its credit, in correspondence with the production cost accounts, the amount of depreciation of the IBP is shown, and the debit of account 13 from credit 12 reflects the purchase cost of inventory that has been retired.

They formalize the transfer of the IBP into operation for long-term use using an invoice.

In case of their breakdown, damage, loss of tools and devices, the head of the department must draw up a decommissioning act for the IBP. An exception in these cases concerns circumstances in which the worker’s guilt in the unsuitability of the IBP is established, since the cost of a damaged or lost item must be deducted from his salary.

What should be included in the act

There are no particular difficulties in documenting the write-off of IBP. For this purpose, the commission or the head of the unit draws up a normative act in the MB-8 form.

The document should reflect the following parameters:

positions and individual details of commission members
name of the IBP
the retiring quantity in units of measurement that is used to account for these materials or products
reason for write-off

After filling out the information about the recycled IBP, the commission members sign the act. It must also contain the signatures of the accountant for accounting of inventory items and the financially responsible person. After signing by all these persons, the document is endorsed by the chief accountant and the manager.

How to issue an order on a commission for writing off an IBP

In order to regulate issues related to the write-off of IBP at the enterprise, a permanent commission is appointed by order of the manager. Who needs to be appointed in such cases and what are the nuances of its design?

The commission must include any persons from the administration of the enterprise who are competent in matters of wear and tear and accounting of IBP. These can be persons from the engineering and technical staff of the enterprise, accounting department, quality control department, laboratory, if there is one in production. The main thing is that people can competently assess and justify the deterioration of the MBP.

The order indicates the positions and individual details of each member of the commission. Then they enter the reason for issuing the decree: “In order to organize work to establish storage periods for documents, carry out their selection for archival storage and use, I order: Create an expert commission.” Next comes a list of the members of the commission, starting with the chairman.

The issue is not regulated by legislative acts. If one of the commission members is absent at the time of decommissioning, a temporary order is issued to appoint another commission member in his place for the duration of his illness or other reason for not going to work.

IBP inventory

As a rule, at the end of the year an inventory of IBP is carried out. This procedure is carried out before drawing up the annual report. But if during the production process there is a replacement in the position of a person whose duties include financial responsibility, then an additional inventory of available material assets is carried out.

The process itself during the inventory is carried out by a separate group of people enrolled in the working commission by order of the manager. They start by checking the presence and condition of inventory cards and other technical documentation on the MBP.

While studying the documentation, a parallel inspection, checking the availability and safety of inventory is carried out. If the product is suitable for further use, then it is included in the inventory of actual availability.

The list of items during the inventory is compiled according to the following characteristics:

product name
assigned inventory number
technical specifications
purchase price, etc.

Products and materials that have become unusable are not included in the inventory register. They are included in a separate list indicating the time of commissioning, the reasons that caused their loss of functionality, and other indicators. Then, according to this list, write-off acts are drawn up.

Note! Inventory records are compiled separately for fixed assets and small business enterprises. Moreover, the latter are recorded in separate lists according to the place of their storage and use, as well as by financially responsible persons.

After the transfer of the IBP registers compiled during the inventory, a reconciliation of their actual availability and those recorded in the accounting department is carried out. If, in the process of reviewing the compliance of the inventory with accounting data, discrepancies are identified, then the first step is to establish the reasons for their occurrence.

Further accounting will depend on whether it is necessary to write off worn-out equipment or deduct their value from the salary of the person responsible for the disappearance or breakdown.

In tax accounting, the write-off of small business enterprises is recognized as a production cost, which allows reducing the payment of the contribution to the Federal Tax Service only if the accounting and documentation is correct. Use our recommendations to draw up an act of write-off of small business enterprises and this will help you reliably confirm expenses.

How to capitalize an IBP is shown in the video:

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