Any business organization has to write off goods in the warehouse from time to time. This may be preceded by various reasons: damage to goods, loss of their consumer qualities, obsolescence, as well as lack of market demand for it.

All goods must be accounted for, and their movement is carried out in accordance with regulatory enactments. The primary documentation reflects the receipt of goods and materials, their movement and release, which has a quantitative and cost expression. All primary documents are drawn up in accordance with the requirements of the Regulations on Accounting and Reporting of the Russian Federation with the content of mandatory or additional details.

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In the case of the movement of goods from the supplier to the consumer, shipping documents are drawn up in accordance with the terms of delivery of goods. Incoming goods are deposited in the warehouse, and the imposition of a stamp certifies their quality and quantity. Accounting for primary documentation is maintained in the Goods Receipt Log. For the release of goods from the warehouse, there are:

• limit fence cards (form M-8),
• waybills for the release of goods (form M-15).

The correctness of posting and writing off goods, as well as reporting, should be controlled by an accountant. Without paperwork, the goods should not leave the warehouse. All reports of financially responsible persons on the movement of goods are stored for 3 years.

In case of shortage of goods

Deficiencies arising for various reasons: in connection with theft, abuse of financially responsible persons, accounting errors, natural attrition, regrading and other factors, are identified as a result of an inventory that allows you to control the safety of property and efficient use of resources.

An example of writing off goods in the Class365 system

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To carry out this procedure, an act for the write-off of materials is filled out. This specific document classifies used materials as unused. The text block should decipher the reason for drawing up the act, which indicates the name, units of measurement, quantity, price and the immediate reason why the goods are transferred to another category. Documents based on the results of the inventory must be signed by all members of the commission and approved by the head.

The write-off of balances from the warehouse is carried out using the "cost of each unit" method, that is, it must be written off at the cost at which it was purchased. Some entrepreneurs set a method suitable for their accounting policy. When closing or re-profiling a trading organization, unsold balances are also subject to write-off.

The calculation of the cost of inventory balances is carried out according to three methods:

• by average - used in synthetic accounting and in manual inventory control;
• batch - used in analytics, is more complete and accurate, includes FIFO, LIFO, manual and combined accounting methods;
• at fixed prices - used for retail trade.

If the item is out of stock

To account for the identified shortfalls in tax accounting, there is a provision of the Tax Code. To reflect the shortage, which does not exceed the norms of natural loss, there is subclause 2, clause 7, article 254 of the Tax Code of the Russian Federation. This provision does not apply to shortages or damage during transportation and storage of goods.
When recovering shortages from the guilty persons, clause 3, article 250 of the Tax Code of the Russian Federation is provided.
If there are documentary evidence of the expenses incurred, then the taxpayer will reduce income by the amount of these expenses in accordance with paragraph 1 of article 252 of the Tax Code of the Russian Federation. As certifying documents are:

• inventory list
• act confirming the shortage
• commission conclusion
• explanatory letter.

If these documents are available, the amount of the shortage is taken into account in full as part of the expenses of the organization.
As the main production department, the warehouse affects the operation of the entire company, as well as its competitiveness. To improve customer service, it is necessary to automate it.

Warehouse automation reduces time and labor costs for picking orders, improves quality (eliminates re-grading, incomplete picking), allows you to make the best use of warehouse space, organize and optimize the work of warehouse workers, the movement of goods and document flow, ensure transparency and manageability of supply chains.

A set of warehouse management system tools will allow you to make the right decisions and use your company's resources as efficiently as possible.

If the product is damaged or expired

Goods with an expired shelf life, stale, damaged during transportation or storage, in accordance with the law, require disposal. There are state regulations for this procedure. Product testing is underway.

In case of detection of low-quality, hazardous to health, unsuitable goods, acts are drawn up in which this is reflected, and signed by members of the commission.
There is no established procedure for writing off expired goods due to the expiration of their expiration date. If this is revealed in the inventory process, a record is made according to the general scheme for reflecting the results.
As a result of the inventory, a shortage can also be identified, then in accounting and tax accounting, the amount of this product is attributed to:

• costs associated with circulation or production within the limits of natural loss;
• the number of persons guilty of this - in excess of the norms of natural loss;
• other expenses of the organization - without identifying the perpetrators.

The actual availability of goods and materials is entered into the inventory list (form INV-3). To reflect the identified deviations between the accounting data and the actual availability, a collation sheet INV-19 is intended. The final data is transferred to the INV-26 statement.

How to simplify inventory control?

The program for business automation Class365 is an indispensable assistant in working with warehouse operations. The online solution allows you to work anywhere, from any device with Internet access, without being tied to a working computer.

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• acceptance, write-off, inventory, revaluation of goods 2 times faster
• automatic issuance of accounting and accompanying documents, invoices, orders
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• control of an unlimited number of warehouses
• batch accounting
• address storage of goods
• control of the shelf life of goods

Thus, working with the warehouse can be much faster and easier. To do this, you just need to register in the Klass365 online program and receive a link to enter your account.

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Write-off is an accounting term that means the removal of consumables from the register and attribution to losses. As a rule, used consumables are written off immediately after being removed from the equipment. For example, empty cartridges. It is also possible to write off materials directly from the warehouse where they are located.

Some materials are reused in equipment, such as refillable cartridges. According to them, it is possible to keep individual records and they are presented in the program as numbered consumables. Such consumables can be written off not only from the warehouse or equipment, but also upon return from the service. For example, if their restoration is impossible or unprofitable.

Write-off of consumables from the warehouse

Materials are written off from the warehouse in the "Consumables" section on the "Availability in warehouses" tab, as well as on the corresponding tabs in other sections of the program, for example, "Warehouses". In order to issue a write-off, select the material in the table and click the "Write off materials" button. You can also select a similar command in the context menu, or use the keyboard shortcut "Ctrl + W". For example, in the "Consumables" section, it looks like this.

In the dialog that opens, data on the stocks of the selected consumable in all warehouses of the enterprise are presented. Numbered materials are accounted for separately, they have serial / inventory numbers.

By default, the write-off of the material is issued by the current date. You can change it if necessary.

With button > You must specify the quantity of material to be written off from the required warehouse. In the "Total" area (lower part of the window), the remaining stock of this consumable in warehouses and the selected amount to be written off will be displayed.

The option "Allow write-off to minus" is used in case of editing accounting records and write-off of materials "backdating". This option allows the program to take into account the stock in warehouses with a negative quantity. However, it should be remembered that errors are possible with such accounting. The verification procedure helps to detect and correct them in time.

Write off consumables from equipment

The program allows you to write off materials when they are removed from the equipment in the process of replacing consumables. When installing a new cartridge in the printer, the used one should be removed by clicking "Remove" in the "Installed Consumable" column, and then select "Decommission" to discard it.

Write-off of materials from equipment is also possible in the "Equipment" section on the "Installed WP" tab and in the subsection of the same name. To do this, select the desired consumable in the table and click the "Write off" button. You can also select a similar command in the context menu, or use the keyboard shortcut "Ctrl + W". For example, on the "Installed PM" tab, it looks like this.

When decommissioning a regular consumable in this way, a corresponding dialog will open. If necessary, you can change the write-off date in it.

If a licensed material is being written off, the dialog will look as shown below. If necessary, it is possible to specify the reason for the write-off, the remaining resource in the cartridge and record the print counters of the equipment at the time the consumable is written off.

Write-off of numbered consumables

The write-off methods discussed above apply to both regular and serialized consumables. All actions with numbered consumables, including write-offs, can be performed in a separate section of the program - “Numbered Consumables”.

Using the button / command "Write off" (Ctrl+W) in this section, any numbered material is written off. Depending on the current location, the consumable can be written off from the warehouse, equipment or service.

On the “History” tab of this section, using the “Add action…” button/command, it is possible to create a record about the write-off of the selected material from the warehouse, equipment or service. The write-off can be issued for any date.

On the “Repairs” tab and in the subsection of the same name, using the “Return from repair and write off” button / command (Ctrl + W) it is possible to write off the numbered consumables that are in the service. For example, if its recovery is impossible.

The procedure for writing off materials in accounting (nuances)

In this case, the repair will be closed by the write-off date.

Write-off of licensed materials by the methods discussed above is carried out in the appropriate dialogs. If necessary, you can change the write-off date and enter a comment in the "Note" field, for example, indicate the reason for the write-off of the material.

Dialog for writing off numbered consumables from the warehouse.

Dialog for writing off numbered consumables from service (repair).

Dialog for writing off numbered consumables from equipment. The "Record meter readings" button allows you to enter the values ​​​​of the print counters for the equipment at the time the consumable was written off, for example, the number of printed pages.

Waste history and reports

After write-off, consumables are removed from the register and are no longer displayed in the "working" sections of the program. The history of all write-offs of consumables is available in the relevant subsections: "Write-offs" (for all materials) and "Write-offs of HRM" (only for numbered materials), where, if necessary, you can edit or delete any record of the write-off. If the record is deleted, the write-off will be canceled and the consumable will again be listed on the balance sheet of the enterprise at the place of its last location.

The program also provides reports that allow you to view a list of materials written off for a selected period of time: "Write-off of consumables" and "Write-off of numbered consumables".

When viewing reports and write-off records, the access settings of the current user of the program apply. If the user is restricted to view the information of individual branches, then this information is not displayed.

WRITE-OFF OF MATERIALS TO PRODUCTION

The release of materials into production should be understood as their issuance from the warehouse of the organization directly for the manufacture of products, as well as the release of materials for the management needs of the organization. In the article, we will consider primary accounting documents that can be used to write off materials for production.

Recall that according to Article 6 of the Federal Law of December 6, 2011 N 402-FZ "On Accounting" (hereinafter - Law N 402-FZ), all Russian companies are required to keep accounting records.

The frequency of writing off consumables in accounting.

Moreover, when conducting it in accordance with Article 21 of Law N 402-FZ, organizations are primarily required to be guided by federal accounting standards (hereinafter referred to as the FSBU), the approval of which is within the competence of the Ministry of Finance of Russia.
However, so far, for organizations that do not belong to the public sector, the Ministry of Finance of Russia has approved only the Program for the Development of the FSB for 2017-2019, as indicated by the Order of the Ministry of Finance of Russia dated 07.06.2017 N 85n.
At the same time, it follows from paragraph 1 of Article 30 of Law N 402-FZ that until the approval of the federal and industry standards provided for by Law N 402-FZ, the rules for accounting and preparation of financial statements approved by the Ministry of Finance of Russia before the date of entry into force of Law N 402-FZ.
Moreover, from 07/19/2017, the current accounting regulations (hereinafter - PBU), approved by the Ministry of Finance of Russia in the period from 10/01/1998 to 01/01/2013, are recognized for the purposes of Law N 402-FZ by federal accounting standards (clause 1.1. article 30 of the Law N 402-FZ).

For reference: a complete list of existing PBUs equated to the FSB is given in the Information Notice of the Ministry of Finance of Russia dated July 26, 2017 N IS-accounting-8 "New in Accounting Legislation: Facts and Comments".

Acceptance and write-off of materials: we draw up documents

How to properly write off materials and document the process

Document - the basis for writing off materials

Question: In the organization, all materials are issued on the basis of the Statement of Issuance of Material Assets for the Needs of the Institution (f. 0504210) (hereinafter referred to as the statement), and then the financially responsible person transfers these statements to the accounting department. Is the write-off of materials based on the statement or is it necessary to additionally draw up an Act on the write-off of inventories (f. 0504230) (hereinafter referred to as the act)? What materials are written off according to the statement, what - according to the act or the Requirement-invoice (f. 0315006)?

Such questions are not uncommon. In Instructions N N 157n<1>, 174n<2>the nomenclature of materials that can be issued according to the statement and on demand-invoice is not indicated. Let's try to understand these and other issues related to the registration of operations for the movement and write-off of materials.

<1>Order of the Ministry of Finance of Russia dated December 1, 2010 N 157n "On approval of the Unified Chart of Accounts for Accounting for State Authorities (Government Bodies), Local Self-Government Bodies, Management Bodies of State Extra-Budget Funds, State Academies of Sciences, State (Municipal) Institutions and Instructions for its Application ".
<2>Order of the Ministry of Finance of Russia dated December 16, 2010 N 174n "On Approval of the Chart of Accounts for Accounting of Budgetary Institutions and Instructions for its Application".

In paragraph 32 of Instruction N 174n it is said that the receipt and internal movement of material reserves are drawn up by the following primary documents:

• shipping documents of the supplier (seller), another document confirming the receipt by a budgetary institution (shipment, transfer) of material assets, drawn up in the framework of a business custom, containing the mandatory details of the primary accounting document;
• Act on acceptance of materials (f. 0315004);
• invoice-requirement;
• Menu-requirement for the issuance of food products (f. 0504202);
• Statement for the issuance of feed and forage (f. 0504203);
• statement;
• other primary accounting document confirming the movement (internal movement) of finished products, goods in the course of activities of a budgetary institution.

In turn, the disposal of inventories is carried out on the basis of the following primary accounting documents (clause 36 of Instruction N 174n):

• statements;
• Waybill (f. 0340002, 0345001, 0345002, 0345004, 0345005, 0345007) - used to write off all types of fuel;
• Menu-requirements for the issuance of food products (f. 0504202);
• Sheets for the issuance of feed and forage (f. 0504203);
• act;
• Act on the write-off of soft and household equipment (f. 0504143). It is used to issue a decision to write off soft inventory and utensils. At the same time, the decision to write off dishes is made taking into account the data of the Book of registration of the battle of dishes (f. 0504044);
• shipping documents for the sale of finished products (goods), another document confirming the sale (shipment, transfer) of material assets by a budgetary institution, drawn up within the framework of a customary business turnover, containing the mandatory details of the primary accounting document;
• other primary accounting document confirming the movement (internal movement) of finished products, goods in the course of carrying out activities by a budgetary institution.

In the Methodological Guidelines for the Application of Forms of Primary Accounting Documents and Accounting Registers Used by State Authorities (Government Bodies), Local Self-Government Bodies, Management Bodies of State Extra-Budget Funds, State Academies of Sciences, State (Municipal) Institutions, approved by Order of the Ministry of Finance of Russia dated 15.12. 2010 N 173n (hereinafter - the Guidelines), explanations are given on the application of statements and acts. According to these clarifications, the statement is used to formalize the issuance of material assets for use for economic, scientific and educational purposes, as well as the transfer into operation of fixed assets worth up to 3,000 rubles. inclusive per unit. Entries in the statement are made for each financially responsible person (column 1) indicating the issued material assets (columns 3 - 12).

The statement is approved by the head of the institution and serves as the basis for reflecting in the accounting records of the institution the disposal of material reserves, fixed assets worth up to 3,000 rubles. inclusive per unit.

Regarding the act, the Guidelines contain the following information. The act is used to draw up a decision to write off inventories and serves as the basis for reflecting in the accounting of the institution of disposal from the accounting accounts of inventories. It is compiled by the commission of the institution for the receipt and disposal of assets and is approved by the head of the institution.

The invoice requirement is used to account for the movement of material assets within an organization between structural divisions or financially responsible persons (Resolution of the State Statistics Committee of Russia dated October 30, 1997 N 71a "On approval of unified forms of primary accounting documentation for accounting for labor and its payment, fixed assets and intangible assets, materials , low-value and wearing items, work in capital construction" (hereinafter - Resolution N 71a)).

The waybill in duplicate is made by the financially responsible person of the structural unit that delivers material values. One copy serves as the basis for debiting valuables to the delivery warehouse, and the second copy serves as the basis for the receiving warehouse for posting valuables.

The same waybills are used to register operations for the delivery to the warehouse or to the pantry of the remnants of the production of unused materials, if they were previously received on demand, as well as for the delivery of waste and marriage.

The waybill is signed by the financially responsible persons of the deliverer and the recipient and handed over to the accounting department to account for the movement of materials.

We have given the theoretical aspects of the application of the above documents. Now let's try to understand specific situations.

Question: What material values ​​(materials) are written off on the basis of the statement, and what - on the basis of the act? In our organization, detergents, toys are issued from the warehouse according to invoice requirements. Then we draw up an act for their cancellation. The issuance of stationery for use is drawn up by a statement. Are we doing the right thing?

The fundamental difference between the write-off of materials according to the act and their write-off according to the statement is as follows. According to the statement, materials are written off from the MOT at the time of their issuance for use. That is, in fact, these materials are available and have not yet been used up, and we reflect their movement from accounting accounts. It is not legally established in which cases material values ​​​​are written off according to the act, and in which - on the basis of the statement. If you carefully read the Guidelines, you can see that the act is applied when materials are disposed of from accounting accounts, and the statement is simply applied upon disposal.

Postings on materials and goods and materials (10 account)

In order to avoid confusion, we propose to prescribe in the accounting policy of the institution when materials are written off on the basis of an act, and when - on the basis of a statement at the time they are issued for use. At the same time, the degradation of materials written off immediately at the time of issuance for use (according to the statement) or after their actual consumption (according to the act) may be as follows. Those material assets, the expenditure of which is carried out according to the norm or the expenditure of which requires control, are written off on the basis of the act. The issuance of such materials for use is carried out according to the requirements-waybills, and then an act is drawn up for their actual expenditure. Examples of such materials include oils, brake fluids, detergents, spare parts, screws, nails, locks, and the like. If you look at the form of the act, it follows from it: the commission, appointed by order of the head, checks the material reserves issued from the warehouse to the units and establishes their actual consumption, which, in fact, is reflected in the act.

Materials that are insignificant in price, the costs of which are not standardized and which do not require control in the process of their use, are written off from the accounting at the time they are put into operation on the basis of the statement.

For example, the following can be written in the accounting policy of the institution: "Stationery, toilet paper, garbage bags are written off from the accounting accounts on the basis of a statement drawn up at the time they were issued from the warehouse for use. Other materials (light bulbs, detergents, fuels and lubricants materials (with the exception of gasoline and diesel), spare parts for a car, etc.) are written off by the decision of the commission to write off material assets and on the basis of an act drawn up by it.

In our opinion, you are doing the right thing by issuing toys and detergents from the warehouse according to invoice requirements, and then draw up an act for their write-off.

Question: The transfer from the warehouse to the stationery departments is documented by a statement. Is it possible to write off stationery on the basis of this statement or do I need to additionally draw up an act?

As we said above, according to the Methodological Instructions, the statement is approved by the head of the institution and serves as the basis for reflecting the disposal of inventories in the accounting records of the institution. Paragraph 36 of Instruction N 174n also states that operations for the disposal of materials from one MOL to another may well be reflected in the statement. When writing off these materials from the accounting accounts, an act is drawn up, unless otherwise established by the accounting policy of the institution.

Question: Is it possible, on the basis of the Invoice for the release of materials to the side (f. 0315007) (hereinafter referred to as the invoice), to write off materials (pencils and pens) from accounting?

According to Decree N 71a, the invoice is used to account for the release of material assets to the farms of its organization located outside its territory, or to third-party organizations on the basis of contracts and other documents. The waybill is issued by the employee of the structural unit in two copies on the basis of agreements (contracts), orders and other relevant documents, and is presented to the recipient of the power of attorney to receive valuables, completed in the prescribed manner.

The first copy is transferred to the warehouse as a basis for the release of materials, the second - to the recipient of the materials.

Taking into account the provisions of clause 36 of Instruction N 174n, materials are not written off on the basis of the invoice. This primary document is used when recording transactions for accounting for the release of material assets to the farms of its organization located outside its territory, or to third parties on the basis of contracts and other documents. To reflect the operation for the transfer of materials (pencils and pens), a statement is used, and on the basis of it, as we said above, materials are written off when they are transferred from the MOT. The write-off of materials from the accounts is usually drawn up by an act.

Question: Many experts in the field of finance and accounting, giving explanations on the accounting and write-off of rags, recommend that it be written off on the basis of an act. Why is the statement not enough to complete this operation?

Instructions N N 157n and 174n do not contain a direct indication that the transfer of rags for use is reflected on the basis of the statement, and then an act is drawn up. From a verbatim reading of the Guidelines, it follows: if your accounting policy establishes that the write-off of rags from the register is based on the statement at the time of its issuance for use, you use the statement. If such a possibility is not specified in the accounting policy, you must draw up a statement or a requirement-invoice reflecting the issuance of rags for use. The fact of use must be reflected in the act, on the basis of which an operation is carried out to write off the rags from accounting.

T. Obukhova

Journal Expert

"Budget Organizations:

accounting and taxation"

During the construction work, a large amount of building materials is needed. The cost of construction is highly dependent on the amount of materials used and their price. When constructing even small objects, competent accounting is important, on which the tax base of enterprises also depends. An important role is also played by the write-off of materials - accounting for those released into production, transferred for use for someone else's needs, sold or liquidated as a result of disasters and other emergencies. At the same time, the write-off of materials in construction has specific differences, since the accounting of such inventory items (inventory and materials) begins already during the preparation of design estimates, in which the norms and (or) standards for their consumption are laid down.

Control over the write-off of materials in the enterprise

The calculation of the amount of materials that should be used in the construction of any facility is carried out on the basis of the relevant SNiP by the production and technical department (PTO).

The order of the head of the enterprise approves the list of employees responsible for the write-off of goods and materials. Usually, the heads of production sites, responsible for checking the data contained in the reports, are the PTO engineer and accountant responsible for filling out the primary write-off documentation. In addition, the same order should establish the responsibility of managers - the chief engineer and the head of the production and technical department - for approving the processed documentation.

Accounting, in addition to the usual verification, also performs the following functions:

• to prevent the write-off of materials in excess of the norm, as well as unreasonable write-off of goods and materials for losses;
• to prevent the write-off of materials of a higher quality than actually used.

Methods for evaluating materials when they are written off

An important issue in the write-off of materials is the assessment of their value. In accordance with the requirements of the Accounting Law, materials must be accounted for at their actual cost. The actual cost is the sum of the costs incurred when delivering the material to the enterprise, and includes:

• purchase price;
• costs associated with the transportation, storage and delivery of the material from the seller to the warehouse of the buyer enterprise;
• payment for consulting and other similar services;
• customs duty;
• payment for intermediary services.

When writing off materials put into production or in case of their other disposal, the actual cost is assessed separately for each type of materials (or for their group) throughout the reporting year using one of the proposed methods:

• Estimation of the cost of each unit of retiring materials. Thus, particularly valuable goods and materials or non-replaceable materials are evaluated.
• Estimated average cost. It is determined by dividing the entire cost of a group of materials written off by the number of units.
• FIFO method (First In, First Out - came first - left first). The essence of the method lies in the fact that those materials that were first put on the same account are first removed from the register.
• The LIFO method is the reverse of the FIFO method, where the materials that were last registered are written off first.

Documentary support for the write-off of materials

The document flow for the write-off of building materials primarily depends on the contractual discipline of the supplier of these materials, the availability of estimated consumption rates for inventory and materials for all types of construction and installation work performed, and optimal labor productivity at the sites.

The construction of a document in an organization should pursue the following goals:

• reliability of data on purchased and consumed materials;
• exercising control over the preservation of warehouse accounting materials;
• exercising control over compliance with the norms for the consumption of materials for construction and installation works.
• qualitative analysis of the effective use of materials.

Write-off in construction of materials for production needs is carried out on the basis of the following documents:

• norms for the consumption of materials for a specific production, which are approved by the head of the organization;
• estimates for construction projects;
• journals for recording the performance of work (in form No. KS-6a)
• report on the actual consumption of materials compared to the standard (performed monthly).

Compilation of monthly reports on the write-off of materials is best done using the standard form No. M-29 in conjunction with the Instruction, which the heads of production sites use to compile a monthly report on the consumption of materials in comparison with the costs determined by established production standards. The only caveat: the M-29 form needs to be finalized for a specific construction company.

Form No. M-29 must be drawn up for each individual construction site throughout the year, and it should consist of two sections:

• “Regulatory need for materials and volumes of work performed” (filled in by responsible employees of the technical department);
• “Comparison of the actual consumption of basic materials with the consumption determined according to production standards” (filled out by the heads of sections or foremen in accordance with the data of the register of work performed).

The optimal order for how to write off materials in construction is determined as follows:

1. Issuance of a material report with the balance of goods and materials in his personal warehouse (quantity of materials and their cost) to the financially responsible person - the work manager (head of the production site) - monthly at the beginning of the reporting month.
2. Registration of the M-29 report by a financially responsible person at the end of the reporting period or maintaining it during this period with the withdrawal of the remaining amount of materials.
3. Submission of the report to the production and technical department for verification (within the deadlines established by the order of the head of the organization).
4. Verification by a specialist and approval by the head of the PTO of the M-29 report and the attached material report, transfer for approval to the chief engineer.
5. Transfer of a package of documents (reports, expenditure and receipt documents) after approval by the chief engineer to the accounting department.
6. Determination of the cost of receipt of materials, their consumption and balance (according to the documents provided).
7. Entering reporting data into the summary sheet of the movement of goods and materials for the enterprise and writing off.

Consequences of overspending

Inspections of the M-29 report by the technical department may reveal inconsistencies. In this case, the head of the production site must write an explanatory note, in which he indicates the reasons for the excess write-off. The explanatory note must comply with the form attached to the M-29 report. In addition, an act of writing off materials in construction, drawn up by the commission, must be drawn up.

If the overrun of materials occurred due to theft or damage, then the management of the enterprise, in order to legally write off materials, must contact the competent authorities to obtain the relevant certificates. If the overrun of materials is recognized as reasonable and confirmed by calculations, then the manager may allow the cost of the overused materials to be written off. If savings are made in the reporting period, then the head of the production site must also draw up an explanatory note.

Since all write-offs of materials are provided for in the estimate documentation, which is not subject to changes during construction, the entire cost overrun falls on the shoulders of the developer organization, since it cannot increase the cost of the entire construction. And then the procedure for writing off materials in construction suggests that the head of the company is obliged to take all measures to find the perpetrators and recover losses from them. Well, in the case when, for example, materials are stolen by unidentified persons or as a result of a fire, the accounting department writes off inventories, attributing expenses to non-sales.

Conducting activities in any business area is impossible without the acquisition of materials that ensure the functioning of the company. Valuables are intended for use in production, for sales, or for management needs, so virtually all purchases are not stored in a warehouse, but are used shortly after purchase. Normative legal acts determine the need to deregister them within a certain time period after they are transferred from the warehouse to the responsible person. What is the procedure for writing off materials, and what postings are used?

Write-off of materials from warehouse to production

general information

After the purchase of material assets to meet the needs of production, they are transferred to the warehouse to the storekeeper, who is responsible for them for the period they are in his charge. In accounting in this perspective, they are recorded on account 10. After they are transferred to an employee of an enterprise who needs them to solve production problems, it is necessary to reflect the movement expressed in the form of a posting in accounting. Its parameters depend on to whom and for what purposes the materials were transferred.

If they are the basis for the supply of production, then debit account 20 is mentioned when making the entry, interpreting the main production. For a value that is a consumable in the production process, which is of an auxiliary nature, the posting from the 10th credit account to the 23rd debit account, which characterizes auxiliary production, is relevant.

Write-off act

Purchased materials can be used to package finished products, in which case a credit account entry will be made to Debit 44, which regulates sales costs. Valuables transferred for administrative needs are reflected in debit account 26, and account 25 should take into account general production costs generated by the issuance of materials for the cleaner serving the workshop. In other expenses on the account Debit 91-2, materials transferred for the liquidation of the fixed asset are taken into account.

As a result of the inventory, a situation may occur when the values ​​are registered, but in fact they are absent. In this case, it is necessary to reflect the shortage of materials on the debit account 94. On the same account, values ​​​​that were damaged or lost their presentation as a result of inappropriate storage are indicated.

For the accounting of such an operation as the write-off of materials, it is necessary to draw up a primary accounting document.

It is drawn up on the basis of primary securities, the list of which is determined by the business entity independently. For this reason, the write-off of materials in accounting at different enterprises will be different.

The only requirement for the procedure is the use of documents included in the list of securities that form the accounting policy of the enterprise, as well as containing the mandatory details provided for by the regulatory act regulating the accounting procedure.

If the enterprise does not have regulated limit parameters, which are guided by responsible specialists when issuing materials, then the basis for their write-off may be a requirement-invoice drawn up in the form M-11. The document is also suitable for the transfer of values ​​within the company between structural divisions.

Legislative regulation

The M-8 limit-fence card is used if the write-off limits are regulated at the enterprise. When planning the transfer of materials to departments, the use of the M-15 consignment note is relevant.

The law reserves the right for a business entity to independently adjust the forms of forms by changing its appearance and the content of the details.

Overhead papers are issued in two copies by the materially responsible person transferring the value. One document serves to debit them from the account, and the other is transferred to the receiving person for capitalization.

The write-off is carried out according to several schemes, depending on which document the write-off of materials is drawn up. The value can be issued and completely spent, as a result of which the procedure is carried out at the request of the invoice. This document can formalize the transfer of material, then its write-off must be carried out according to the act.

Write-off of materials if they were not spent in full

The standard write-off procedure assumes that the materials are transferred and used for their intended purpose in full. In this situation, postings are made from credit account 10 to debit accounts. In some cases, the transferred materials may not be used immediately. For some time they will still be kept by the financially responsible person. Therefore, the values ​​released from the warehouse, but not used up, should not be taken into account in the expense of the current month in accounting and tax accounting for income tax.

Documentation of the procedure looks like the release of materials from the warehouse to the structural unit in the form of an internal movement of values. For this, a separate sub-account of account 10 is used. At the end of the month, an act of consumption of materials is drawn up, according to which you can understand where it was used, and in what quantity. The document is the basis for issuing a write-off.

Tracking the expenditure of valuables ensures the relevance of accounting, as a result of which, the amount of income tax is reliable.

Such requirements apply not only to materials intended for production, but also to any values. They should not be issued in larger quantities than they are actually required. For example, 10 calculators issued to the accounting department of three people, when checked, will surely raise questions about the purposes for which they were issued in such a quantity and how they were used that they were written off once.

Write-off act

Write-off methods

The form of the write-off act must be approved as part of the accounting policy of the enterprise. The document must include the following information:

• name of the business entity;
• document's name;
• name, and, if necessary, the nomenclature number of the value;
• quantity;
• price for each item;
• code of the product for which the material is intended;
• normative values ​​relevant for the write-off value;
• the amount of material consumed in excess of the norm;
• reason for the excess.

Write-off rates

The legal acts regulating the accounting procedure do not provide for the norms according to which materials are written off to production. Materials must be handed over for consumption in accordance with the requirements of internal documentation, which determines the norms based on the current production volume.

Reading 10 min. Views 212 Published on 09.12.2018

Each company in the course of economic activity acquires various materials that are used in the work. Acquired inventory items can be used in the production process or in the organization of sales. This means that not all of the company's assets are distributed to the warehouse. Many of the purchased materials are used in the work immediately after their purchase. According to the current rules, materials received from the warehouse must be deregistered. In this article, we propose to discuss the question of how to correctly write off materials from accounting.

Materials - the main element of current assets, which is used as an intermediate element in the activities of the organization

Industry features of write-off of materials in accounting

There are several different methods for writing off inventory items that can be used by all business entities. It is important to note that the choice of a specific method for writing off materials depends on the specifics of the company's activities. The industry chosen by the business entity has a direct impact on the procedure for compiling accounting documents.

Let's take the construction industry as an example. The main feature of this direction is a large number of different materials used in the work. This nuance leads to a significant increase in the volume of internal document flow. In order to justify the need to write off inventories, regular reports are prepared on the procedure for spending inventories. When compiling such reports, it is very important to take into account the norms established by various authorities.

In addition to such reports, object and internal estimates are used. These documents indicate the amount of materials required to complete a specific task. Responsible employees should regularly prepare reports on the consumption of the firm's inventory. On the basis of all of the above acts, not only accounting reports are generated, but also special journals where records of completed tasks are kept.

A distinctive feature of the construction industry is the need for regular analysis on the consumption of open storage materials. This category includes sand, gravel and other bulk materials. The consumption of such materials is very difficult to document. In order to write off this type of material, it is necessary to conduct an inventory and determine the actual volume of raw material residues.

Another unique area of ​​business activity is the agricultural sector. In this area, a number of specific primary documentation is used. This category includes an act on the cost of seeds and planting materials. Responsibility for the preparation of this act rests with agronomists and other specialists responsible for planting various crops. Animal farm workers are required to develop a ration for animals and a plan for feeding them. The procedure for issuing feed is recorded in a special log book.

It should be understood that when filling out the above acts and logs, it is necessary to provide a factual justification for a particular event. As an example, let's take a situation related to the death of animals. In order to reasonably write off their cost, it is necessary to describe in detail the cause of death. For this purpose, a special examination is carried out. These actions make it possible to identify the degree of guilt of workers responsible for feeding and caring for the animal. It should be understood that in case of proof of guilt of an employee of the enterprise, financial sanctions are imposed on the official. As a rule, the amount of the fine is equal to the market value of the animal itself.

The preparation of the necessary information for making a decision on the write-off of materials is carried out by the Commission with the participation of financially responsible persons

Drawing up an order for the write-off of inventories

The write-off of materials in accounting can be divided into two main stages. The process under consideration originates from the issuance of an administrative act on the collection of a special commission. The task of this commission is to carry out all necessary measures. In some areas, the creation of a special regulation governing the procedure for carrying out work is required. In most cases, the procedure for carrying out these activities is developed during the creation of the company. This approach allows us to develop a single regulation that will be used in further business activities.

The order of the management is drawn up taking into account the rules of office work. In the header of the order, you should indicate the name of the company and the registration number of the document. The next line indicates the date of the act. The content of the form indicates the purpose for which the commission is being created and the employees included in its composition are listed.

The completed act must be certified with a corporate stamp and signature of the General Director.

The main methods of writing off materials to production

As we said above, the choice of a specific methodology for writing off inventories (inventory) depends on the specifics of the company's activities. D This process is one of the important moments of economic activity. This nuance is explained by the fact that the final cost of manufactured products depends on the cost of materials. It is quite logical to assume that the value of the company's income depends on the value of inventories. Each of the write-off methods has its own unique features. Below we offer a brief review of each of the existing methods.

By average cost

This method of writing off inventories is one of the most popular. In order to calculate the average cost of the inventory, you must perform the following steps:

1. Add together the cost of the remaining inventory at the beginning of the reporting period and the cost of the inventory received during this time period.
2. Add together the number of inventories at the beginning of the reporting period and the number of inventories received during this time period.
3. Divide the first value obtained by the second.

FIFO Method

This technique involves the write-off of inventories in chronological order. In simple terms, the write-off is carried out at the cost of the first (second) receipt of the inventory. Many experts recommend using this technique when accounting for perishable goods. This recommendation is explained by the fact that the method under consideration does not take into account the growth of inflation over the period of use of inventory items.

Any business transaction is accompanied by the preparation of a primary accounting document, not an exception and write-off of materials

For the cost of each unit

This method should only be used when the property assets cannot be used as substitutes for each other. This category includes precious stones and metals. When inventory is written off to production, the actual cost of each unit is taken into account. During this procedure, a number of primary documents are used. These can be consignment notes, write-off acts and limit-fence cards.

It should be noted that there are several different reasons for writing off inventories. One of the most common reasons is the use of MPZ for production purposes. In addition, materials can be written off in case of obsolescence, damage or theft. In order to comply with all mandatory formalities, the company needs to form a special commission, which will be entrusted with carrying out all the necessary activities.

Valuation of the write-off of materials that have become unusable

Each company in the course of its business activities is faced with the need to write off assets that have become unusable . The procedure for writing off materials depends on internal regulations and the presence of personnel fault in inventory damage. When disposing of such assets, the price of inventory is invested in the rate of production costs. In the event that the value obtained exceeds the established norm, the cost of reserves is invested in the item of other expenses.

Particular attention should be paid to the procedure for writing off fast-wearing and low-value materials. In this case, the accountant may take into account their estimated cost on the day of commissioning or use the straight-line method. The latter method is applied only when the life of the asset being written off is more than one year. The chosen method should be reflected in the accounting policy of the company. It should be noted that when compiling such reports, one cannot take into account the tax cost criteria (one hundred thousand rubles) established in two thousand and sixteen. Only those materials whose value does not exceed forty thousand rubles are considered as low-value assets.

A similar write-off methodology is used for inventories such as household supplies and inventory. Here it is necessary to pay attention to the fact that in the current laws there is no regulation regulating the composition of this group. As a rule, this group includes office and kitchen appliances, as well as existing furniture. Some companies include garden tools and fire extinguishers in this group. When writing off such assets, the methodology fixed in the accounting policy is used. During this process, it is very important to complete all related documents. These can be inventory write-offs or special invoices.

Registration of an act on the write-off of materials for production

Many start-up entrepreneurs are concerned about the question of what document the write-off of materials is drawn up. For this purpose, different forms are used, which are part of the primary documents. The current legislation allows all commercial structures to independently choose the documents that will be applied during the process in question. This means that the procedure for writing off inventory items adopted in one organization may differ from the procedure established in other companies.

Accounting legislation does not establish standards according to which materials must be written off to production

Control authorities require that all documentation used be approved as part of an accounting policy. Each of the documents used must contain a number of mandatory details. A detailed list of these details is given in the ninth article of the four hundred and second Federal Law. This document is about accounting procedures. The Resolution of the State Statistics Committee under the number "71a" provides a detailed description of the standard forms that can be used during the process in question. To date, the control authorities allow the use of the following forms:

1. Form under the number "M-11" (requirement-invoice). This document is used when the company does not have limits on obtaining an MPZ.
2. Form under the number "M-8" (limit-fence card). This act is used when the company has limits on writing off inventories.
3. Form under the number "M-15" (waybill). This act is used when transferring inventories to separate divisions of the company.

Each company is given the legal right to modify the above forms in accordance with their needs. This means that additional details, lines, fields and tables can be added to the above documents.

The invoice requirement can be used when accounting for the turnover of assets within the firm. Such acts are applied when transferring MPZ between several structural departments or officials. The document is formed by the official issuing the MPZ. The document itself is made in two copies. The first copy is used for posting material assets, and the second for writing off.

It should be noted that it is unacceptable to write off materials in uncontrolled volumes. That is why each company needs to develop and approve its own standards. This requirement is enshrined in the Tax Code. Current laws oblige every entrepreneur to document and economically justify all production costs. Separately, it is necessary to highlight the fact that all limits are set independently. For this purpose, various internal documents are drawn up. This category includes project estimates, local regulations and technological maps. The responsibility for the development of these documents lies with the specialists responsible for the control of the technological process.

It is possible to write off material assets only on the basis of approved norms. This should take into account the documentation used to confirm the use of stocks in the production cycle. Given all of the above, we can make a logical assumption that postings for the write-off of materials should be based on primary accounting acts. In the event that the company exceeds the established limits, it is necessary to reflect in the accompanying documents the reasons for exceeding the established value. As a rule, going beyond the established norms is explained by a high number of defects, an increase in production capacity, or technological losses.

Unreasonable write-off of materials, in amounts exceeding the established limits, is considered as illegal actions. The development of such a situation leads to a distortion of the data contained in the tax and accounting reports. That is why the release of the MPZ in excess of the limit should be made only after the issuance of the relevant administrative act. Also, the fact and grounds for exceeding the write-off limits for material assets should be recorded in the accounting documentation.

The current legislation obliges each company to approve the chosen form of the act of writing off material assets in local documentation.

According to the established rules, this form must contain a number of primary details. These details include the name of the company and the name of the form. The content of the act should indicate the name of the raw material base, the volume and price of the inventory. A separate column indicates the code assigned to the product, which is manufactured using a specific material. When compiling such a document, it is necessary to indicate the limits set for a particular group. If the set value is exceeded, the reason for the excess consumption must be indicated.

The organization sets its own material consumption rates (limits)