GOVERNMENT OF THE RUSSIAN FEDERATION

RESOLUTION

ON THE APPROVAL OF THE LISTS

MEDICAL SERVICES AND EXPENSIVE TREATMENTS

IN MEDICAL INSTITUTIONS OF THE RUSSIAN FEDERATION,

MEDICINES, THE AMOUNT OF PAYMENT FOR WHICH

AT THE TAXPAYER'S OWN MONEY

SOCIAL TAX DEDUCTION

(as amended by Decree of the Government of the Russian Federation of December 20, 2019 N 1740)

In accordance with Article 219 of Part Two of the Tax Code of the Russian Federation (Collected Legislation of the Russian Federation, 2000, No. 32, Article 3340), the Government of the Russian Federation decides:

1. Approve the attached:

a list of medical services in medical institutions of the Russian Federation provided to the taxpayer, his wife (husband), his parents and (or) his children under the age of 18, the amounts of payment for which at the expense of the taxpayer's own funds are taken into account when determining the amount of the social tax deduction;

a list of medicines prescribed by the attending physician to the taxpayer and purchased by him at his own expense, the cost of which is taken into account when determining the amount of the social tax deduction;

a list of expensive types of treatment in medical institutions of the Russian Federation, the amount of expenses actually incurred by the taxpayer for which are taken into account when determining the amount of the social tax deduction.

2. The lists approved by this Decree shall apply to legal relations that have arisen since January 1, 2001.

Prime Minister

Russian Federation

M.KASYANOV

Approved

Government Decree

Russian Federation

SCROLL

MEDICAL SERVICES IN MEDICAL

INSTITUTIONS OF THE RUSSIAN FEDERATION PROVIDED

TO THE TAXPAYER, HIS SPOUSE (SPOUSE), HIS PARENTS

AND/OR HIS CHILDREN UNDER THE AGE OF 18, THE AMOUNT OF PAYMENT

WHICH FROM THE TAXPAYER'S OWN MONEY

ARE CONSIDERED WHEN DETERMINING THE AMOUNT

SOCIAL TAX DEDUCTION

1. Diagnostic and treatment services in the provision of emergency medical care to the population.

2. Services for diagnostics, prevention, treatment and medical rehabilitation in the provision of outpatient medical care to the population (including in day hospitals and by general (family) practitioners), including medical expertise.

3. Services for diagnosis, prevention, treatment and medical rehabilitation in the provision of inpatient medical care to the population (including day hospitals), including medical examination.

4. Services for diagnostics, prevention, treatment and medical rehabilitation in the provision of medical care to the population in sanatorium-and-spa institutions.

5. Health education services provided to the population.

Approved

Government Decree

Russian Federation

SCROLL

MEDICINES PRESCRIBED BY YOUR PHYSICIAN

TO THE TAXPAYER AND ACQUIRED BY THEM AT THE EXPENSE

OWN FUNDS, THE VALUE OF WHICH

CONSIDERED WHEN DETERMINING THE AMOUNT

SOCIAL TAX DEDUCTION

Lost strength. - Decree of the Government of the Russian Federation of December 20, 2019 N 1740.

Approved

Government Decree

Russian Federation

SCROLL

EXPENSIVE TREATMENTS IN MEDICAL INSTITUTIONS

RUSSIAN FEDERATION, DIMENSIONS ACTUALLY PRODUCED

THE TAXPAYER EXPENSES ON WHICH ARE CONSIDERED

WHEN DETERMINING THE AMOUNT OF SOCIAL TAX DEDUCTION

(as amended by Decree of the Government of the Russian Federation of 26.06.2007 N 411)

1. Surgical treatment of congenital anomalies (malformations).

2. Surgical treatment of severe forms of diseases of the circulatory system, including operations using heart-lung machines, laser technologies and coronary angiography.

3. Surgical treatment of severe forms of respiratory diseases.

4. Surgical treatment of severe forms of diseases and combined pathology of the eye and its adnexa, including the use of endolaser technologies.

5. Surgical treatment of severe forms of diseases of the nervous system, including microneurosurgical and endovasal interventions.

6. Surgical treatment of complicated forms of diseases of the digestive system.

7. Endoprosthetics and reconstructive and restorative operations on the joints.

8. Transplantation of organs (complex of organs), tissues and bone marrow.

9. Replantation, implantation of prostheses, metal structures, pacemakers and electrodes.

10. Reconstructive, plastic and reconstructive-plastic operations.

11. Therapeutic treatment of chromosomal disorders and hereditary diseases.

12. Therapeutic treatment of malignant neoplasms of the thyroid gland and other endocrine glands, including the use of proton therapy.

13. Therapeutic treatment of acute inflammatory polyneuropathies and complications of myasthenia gravis.

14. Therapeutic treatment of systemic connective tissue lesions.

15. Therapeutic treatment of severe forms of diseases of the circulatory, respiratory and digestive organs in children.

16. Combined treatment of pancreatic diseases.

17. Combined treatment of malignant neoplasms.

18. Combined treatment of hereditary bleeding disorders and aplastic anemia.

19. Combined treatment of osteomyelitis.

20. Combined treatment of conditions associated with complicated pregnancy, childbirth and the postpartum period.

21. Combined treatment of complicated forms of diabetes mellitus.

22. Combined treatment of hereditary diseases.

23. Combined treatment of severe forms of diseases and combined pathology of the eye and its adnexa.

24. Comprehensive treatment of burns with an area of damage to the body surface of 30 percent or more.

25. Types of treatment associated with the use of hemo- and peritoneal dialysis.

26. Nursing premature babies weighing up to 1.5 kg.

27. Treatment of infertility by in vitro fertilization, cultivation and intrauterine introduction of the embryo.

Order of the Ministry of Finance of the Russian Federation dated December 26, 2002 No. 135n approved the Guidelines for Accounting for Special Tools, Special Devices, Special Equipment and Special Clothing (hereinafter - Methodological Guidelines No. 135n).

These Guidelines single out a separate group of assets for which a special procedure is provided for accounting and attributing their value to the costs of production and sale of products. Special assets include:

Special tools and special devices are technical means that have individual (unique) properties and are designed to ensure the conditions for the manufacture (release) of specific types of products (performance of work, provision of services), including:

– tools;

- stamps;

- molds;

- rolling rolls;

- model equipment;

- stocks;

- chill molds;

– plasma-template special equipment;

– other types of special tools and special devices.

They are not taken into account as special tools and special devices, technical means intended for the production of standard types of products (works, services).

Special equipment - means of labor reusable in production, which provide conditions for performing specific (non-standard) technological operations, including:

- special technological equipment (chemical, metalworking, forging and pressing, thermal, welding, other types of special technological equipment) used to perform non-standard operations;

- control and testing apparatus and equipment (stands, consoles, mock-ups of finished products, test facilities) intended for adjustments, testing of specific products and their delivery to the customer (buyer);

– reactor equipment;

– devaccination equipment;

– other types of special equipment.

Technological equipment for performing typical (standard) operations for mechanical, thermal, galvanic and other processing of parts and products, standard testing equipment for testing purchased semi-finished products, components and materials, as well as other general-purpose equipment are not considered as special equipment.

Special clothing - personal protective equipment for workers: special clothing, special footwear and safety devices, including:

- overalls;

- suits;

- jackets;

- bathrobes;

- fur coats;

- sheepskin coats;

– various shoes;

- mittens;

- gas masks;

– respirators;

– other types of special clothing.

Paragraph 8 of Guidelines No. 135n establishes that a specific list of labor instruments included in the composition of special tools, special devices, special equipment and special clothing is determined by the organization based on the specifics of the technological process in industries and other sectors of the economy.

Accounting for overalls should be organized in the manner determined by the Guidelines No. 135n.

The cost of overalls in accordance with paragraph 26 of the Guidelines No. 135n is repaid linear way based on the useful life of workwear provided for in the standard industry norms for the free issuance of special clothing, special footwear and other personal protective equipment, as well as in the Rules for providing employees with special clothing, special footwear and other personal protective equipment, approved by the Decree of the Ministry of Labor of the Russian Federation of December 18 1998 No. 51 (hereinafter - Decree No. 51).

At the same time, in accordance with paragraph 21 of Guidelines No. 135n, a one-time write-off of the cost of workwear is allowed, the service life of which, according to the issuance standards, does not exceed 12 months. Therefore, the organization needs to fix in the accounting policy the way to write off workwear with a useful life of less than 12 months in the accounting policy.

With regard to special equipment (special tools, special fixtures, special equipment), the organization can choose one of two accounting methods:

1. Special equipment is accounted for in the manner prescribed by the Accounting Regulation "Accounting for Fixed Assets" RAS 6/01, approved by Order of the Ministry of Finance of the Russian Federation No. 26n dated March 30, 2001 (hereinafter - RAS 6/01).

In accordance with paragraph 9 of Guidelines No. 135n, an organization can organize the accounting of special tools, special devices, special equipment in the manner prescribed for accounting for fixed assets, in accordance with PBU 6/01. The application of this method of accounting should be fixed in the accounting policy of the organization.

It should be noted that keeping records of special equipment in accordance with PBU 6/01 exceeds 12 months. The cost of special equipment objects with a useful life of more than a year is repaid by depreciation in one of the following ways:

Linear way;

Decreasing balance method;

By the sum of the numbers of years of useful life;

proportional to the volume of production.

Note!

According to paragraph 5 of PBU 6/01, special equipment objects, in respect of which the conditions provided for in paragraph 4 of PBU 6/01 are met, and costing within the limit established by the accounting policy of the organization, but not more than 20,000 rubles per unit, can be reflected in accounting and reporting as part of inventories (hereinafter referred to as inventories) and, accordingly, are written off as production costs as they are released into production or operation.

Special equipment with a shorter useful life is taken into account as part of the inventory.

From our point of view, only production organizations that have a small range of special property can take into account special assets as fixed assets, since they will be able to keep such records without a significant increase in labor costs. Those organizations that have a significant range of special property, in addition to a sharp increase in the complexity of accounting operations, with this accounting option, will face such a problem as determining the useful life. Since Decree of the Government of the Russian Federation of January 1, 2002 No. 1 “On the classification of fixed assets included in depreciation groups” simply lacks information on most types of special property.

2. Accounting and write-off is carried out in the manner prescribed by Methodological Instructions No. 135n.

Items of special equipment and overalls, regardless of their value and useful life, are included in current assets and are accounted for on account 10 "Materials", to which the sub-accounts "Special equipment and special clothing in stock" and "Special equipment and special clothing in operation" are opened . Objects are accepted for accounting at actual cost, determined in accordance with the Accounting Regulation "Accounting for inventories" PBU 5/01, approved by Order of the Ministry of Finance of the Russian Federation dated June 9, 2001 No. 44n (hereinafter referred to as PBU 5/01).

The cost of special equipment is repaid in one of the following ways:

Proportional to the volume of manufactured products - this method is recommended to be used if the objects of special equipment depend on the quantity of manufactured products;

in a linear way - if the physical wear of objects is not related to the volume of output;

· It is allowed to write off the special equipment used to fulfill individual orders or in mass production directly at the moment of transfer of objects into operation.

It should be noted that this wording of clause 25 of Guidelines No. 135n makes it possible to write off almost any object of special equipment during commissioning, since if the object is used not for an individual order, but for performing non-standard operations for a sufficiently long time and for the production of a sufficiently large number manufactured products, it can be qualified as mass production.

Thus, Guidelines No. 135n propose a combined method for accounting and writing off special assets, combining the methods of accounting and writing off established for both inventory and fixed assets, and this procedure differs from the generally accepted procedure.

On the one hand, these objects will be accounted for on account 01 "Fixed assets", if the organization, in accordance with paragraph 9 of Guidelines No. 135n, fixes in the accounting policy the use of PBU 6/01 for accounting for special assets, but they are in accordance with paragraph 5 of PBU 6 / 01 will be included in working capital on account 10 "Materials", if they cost no more than 20,000 rubles.

Please note that PBU 6/01 allows organizations to use another cost limit (less than 20,000 rubles) to classify an asset as part of the inventory. As a rule, the cost limit is determined based on the technological features of production. The use of a different value limit, indicating the justified reasons for its establishment, should also be reflected in the accounting policy of the organization.

On the other hand, their cost is not repaid in a lump sum, even if, according to cost indicators and useful life, they are not subject to inclusion in property, plant and equipment or must be written off at the time of commissioning. In addition, expensive items that, according to general rules, should be accounted for as fixed assets and written off through depreciation, can be written off immediately upon commissioning if they are used for an individual order or in mass production.

When using this method of accounting and writing off special assets, there will be significant discrepancies between accounting and tax accounting data. For the purposes of tax accounting, objects are included in depreciable property or in material expenses in accordance with the provisions of Chapter 25 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation).

Thus, to include objects in the composition of depreciable property, two conditions must be simultaneously met: the objects must have a useful life of more than 12 months and an initial cost of more than 10,000 rubles. If the objects do not meet these conditions, then, according to subparagraph 3 of paragraph 1 of Article 254 of the Tax Code of the Russian Federation, their cost is included in the composition of material costs at the time of commissioning.

Therefore, situations are possible when, in tax accounting, objects are not included in depreciable property (by the period of use or at initial cost) and their cost is included in expenses at the time of commissioning, and in accounting their cost will not be paid off at a time. In addition, for the purposes of tax accounting, depreciation is charged in only two ways - linear or non-linear.

Let us present in the form of a table the procedure for accounting for and writing off objects according to the rules of PBU 6/01, according to the rules established by Methodological Instructions No. 135n and for the purposes of tax accounting.

Types of objects	Accounting		tax accounting
Types of objects		Guidelines	tax accounting
Special equipment with a useful life of less than 12 months and an initial cost of less than 10,000 rubles	Included in the MPZ;	Included in the MPZ;
Special equipment with a useful life of less than 12 months and an initial cost of more than 10,000 rubles	Included in the MPZ; Written off at the time of transfer to production	Included in the MPZ; Can be written off at the time of transfer to production (if used for an individual order or in mass production)	Not included in depreciable property; The cost is included in the composition of material costs at the time of transfer to production.
Special equipment with a useful life of more than 12 months and an initial cost of less than 10,000 rubles	Written off at the time of transfer to production	Included in the MPZ; The cost is not repaid at once; Can be written off at the time of transfer to production (if used for an individual order or in mass production)	Not included in depreciable property; The cost is included in the composition of material costs at the time of transfer to production.
Special equipment with a useful life of more than 12 months and an initial cost of more than 10,000 rubles	Included in property, plant and equipment — The cost is paid off through depreciation	Included in the MPZ; The cost is not repaid at once; Can be written off at the time of transfer to production (if used for an individual order or in mass production)
Overalls with a service life of less than 12 months and an initial cost of less than 10,000 rubles	Included in the MPZ; Written off at the time of transfer to production	Included in the MPZ;	Not included in depreciable property; The cost is included in the composition of material costs at the time of transfer to production.
Overalls with a service life of less than 12 months and an initial cost of more than 10,000 rubles	Included in the MPZ; Written off at the time of transfer to production	Included in the MPZ; The cost may not be paid at once. Can be written off at the time of transfer to production	Not included in depreciable property; The cost is included in the composition of material costs at the time of transfer to production.
Overalls with a service life of more than 12 months and an initial cost of less than 10,000 rubles	Included in the MPZ; Written off at the time of transfer to production	Included in the MPZ; The cost is not paid at once	Not included in depreciable property; The cost is included in the composition of material costs at the time of transfer to production.
Overalls with a service life of more than 12 months and an initial cost of more than 10,000 rubles	Included in fixed assets; The cost is paid off by depreciation	Included in the MPZ; The cost is not paid at once	Included in depreciable property; The cost is paid off by depreciation

* we consider a situation where, in the accounting policy for accounting purposes, the limit for writing off assets as part of the inventory is set at 10,000 rubles.

Like other MPZ, special equipment and overalls can enter the organization as a result of the following operations:

purchase for a fee;

Free transfer

· capital contribution;

commodity exchange operations;

production by the organization;

in any other way provided by law.

In all of the above cases, special assets are accepted for accounting at their actual cost, which is determined as the sum of the actual costs for their acquisition or manufacture in the manner prescribed by the Methodological Guidelines for Accounting for Inventories, approved by Order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119n. Special equipment and overalls that do not belong to the organization on the basis of ownership should be accounted for on an off-balance account, for example, 012 "Special equipment" at the cost stipulated by the contract.

According to clause 13 of Guidelines No. 135n, special equipment is accounted for on account 10 “Materials” on a separate sub-account “Special equipment and special clothing in stock”.

the Chart of Accounts for accounting of the financial and economic activities of organizations and instructions for its use, approved by Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n (hereinafter referred to as the Chart of Accounts No. 94n) for accounting for the receipt, availability and movement of special assets located in the warehouses of the organization or in other places of storage, subaccount 10-10 "Special equipment and special clothing in stock" is intended.

To account for the receipt and availability of special assets in operation, the Chart of Accounts No. 94n uses sub-account 10-11 “Special equipment and special clothing in operation”. The credit of sub-account 10-11 reflects the repayment (transfer) of the value of special assets to the cost of products (works, services) in correspondence with the debit of cost accounting accounts, and the write-off of the residual value of objects in case of their early retirement in correspondence with the debit of the account of other income and expenses.

For a more complete analytical accounting for sub-accounts 10-10 and 10-11, an organization can open sub-accounts of the second order:

10-10-1 "Special equipment in stock";

10-10-2 "Special clothing in stock";

10-11-1 "Special equipment in operation";

10-11-2 "Special clothing in operation."

Operations on the receipt of objects of special equipment and overalls, if purchased, are reflected in the debit entry of account 10 “Materials” on the corresponding sub-accounts and credit of accounts, 71 “Settlements with accountable persons”, 76 “Settlements with various debtors and creditors”.

If special equipment or overalls are manufactured by the organization, then their actual cost is taken equal to the sum of the actual costs of their production. Operations on the acceptance for accounting of objects of special equipment or overalls made on their own are reflected in the debit entry of the corresponding sub-accounts to account 10 "Materials" and the credit of accounts 21 "Semi-finished products of own production", 23 "Auxiliary production".

After completion of work on the manufacture of special equipment and overalls, an Act of work performed is drawn up. A sample form of the Act is given in the Appendix to the Guidelines No. 135n, however, the organization can independently develop the form of the Act.

Guidelines No. 135n recommend using the requirement-invoice and (or) invoice (standard interbranch forms No. M-11 and No. M-15, approved by the Decree of the State Statistics Committee dated October 30, 1997 No. 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").

At the time of acceptance of special equipment and overalls at the warehouse, a receipt order is issued in the form No. M-4.

If an organization uses PBU 6/01 to account for special equipment, then the movement of special equipment is reflected on account 01 "Fixed assets", and for documenting the movement, primary accounting documents are used, approved by Decree of the State Statistics Committee of the Russian Federation dated January 21, 2003 No. 7 "On approval of unified forms primary accounting documentation for the accounting of fixed assets.

Paragraph 15 of Guidelines No. 135n allows the use of forms of primary accounting documents for the movement of special equipment and overalls, which the organization can develop independently. When developing a document, it is necessary to take into account the requirement of paragraph 13 of the Regulation on accounting and financial reporting in the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation of July 29, 1998 No. 34n, as well as Article 9 of the Federal Law of November 21, 1996 No. 129-FZ "On accounting”, which establish certain requirements for the preparation of the document. In particular, the primary accounting document will be accepted for accounting only if it contains the following mandatory details:

· Title of the document. The name contains the content of the business transaction, which is subject to accounting and the accountant of the organization should not take into account documents with a fuzzy name or no name at all, and also draw up such documents himself. The unified forms of primary accounting documents contain a “Form Code”, which is a seven-digit document number according to the All-Russian Classifier of Management Activities, which is printed in the upper right corner of the document. A self-developed document may not contain the “Form Code” attribute, however, in the case of document processing using computer technology, this attribute is necessary and the coding system is developed by the organization independently.

· date of the document. Date allows you to determine the specific date of the business transaction specified in the name of the document or in the document itself. The date is written in Arabic numerals as follows: first, the day and month are indicated, represented by two pairs of digits separated by a dot, then the year is indicated by four digits, for example, the date September 10, 2006 will be written as follows: 09/10/2006.

· name of company, on behalf of which the document was compiled, which allows you to determine whether the document belongs to a particular organization.

· business transaction meters in physical and monetary terms. In general, natural, labor and monetary meters are used in accounting. With the help of natural meters, information is obtained about accounting objects in physical terms, such as measures of length, weight, area, volume, and others. With the help of labor meters, used in combination with natural ones, the amount of labor spent on the production of products, works and services is established, such indicators as labor productivity and performance standards are determined. With the help of labor meters, wages are calculated. The monetary meter is generalizing, it expresses all indicators of the financial and economic activities of the organization.

· titles of persons responsible for the execution of a business transaction and the correctness of its execution. As a rule, a specific employee of an organization performs one or another type of business operations on the basis of an established job description, and an indication of the position of the person who performed the operation serves to control the legality of the operation.

· personal signatures of the indicated persons and their transcripts(including cases of creating documents using computer technology). In deciphering the signature, initials should be put first, and only then the surname, for example: I.S. Petrov. If there is no person whose signature should be in the document, instead of him the document can be signed by his deputy or the person acting as the absent person, while you cannot sign documents with a slash in front of the name of the position.

The list of persons entitled to sign primary accounting documents is approved by the head of the organization in agreement with the chief accountant.

It should be noted that in facsimile reproduction of signatures of persons is not allowed in primary accounting documents responsible for the correct execution of documents and the performance of business transactions.

In addition to the mandatory details, additional details that are not mandatory, such as the document number, the address of the organization, the basis for the business transaction, and others, can be entered into the document.

Self-created documents should accurately describe business transactions, provide users with the necessary and reliable information, should be convenient for processing and storage, and should not duplicate other primary documents.

The requirements of the chief accountant for documenting business transactions and submitting the necessary documents and information to the accounting department are mandatory for all employees of the organization. Without the signature of the chief accountant or a person authorized by him, monetary and settlement documents, financial and credit obligations are considered invalid and should not be accepted for execution.

Article 212 of the Labor Code of the Russian Federation imposes certain obligations on employers to ensure safe conditions and labor protection for their employees. In particular, the employer must ensure:

"acquisition and issue at own expense of certified special clothing, special footwear and other personal protective equipment, washing and neutralizing agents in accordance with established standards to employees employed in work with harmful and (or) dangerous working conditions, as well as in work performed under special temperature conditions or associated with pollution.

Article 17 of the Federal Law of July 17, 1999 No. 181-FZ "On the Basics of Labor Protection in the Russian Federation" establishes that personal protective equipment for workers, including foreign-made ones, must comply with the labor protection requirements established in the Russian Federation, and have certificates of conformity. The purchase and issuance of personal protective equipment to employees that do not have a certificate of conformity is not allowed.

Personal protective equipment is subject to mandatory certification in accordance with the following documents:

Decree of the Government of the Russian Federation dated August 13, 1997 No. 1013 “On Approval of the List of Goods Subject to Mandatory Certification and the List of Works and Services Subject to Mandatory Certification”;

Decree of the State Standard of the Russian Federation of July 30, 2002 No. 64 "On the range of products and services (works) subject to mandatory certification, and the range of products, the conformity of which can be confirmed by a declaration of conformity";

The rules for certification of personal protective equipment are established by the Decree of the State Standard of the Russian Federation dated June 19, 2000 No. 34 "On the approval and implementation of the Rules for the certification of personal protective equipment."

With mandatory certification of personal protective equipment, their compliance with the requirements of the following regulatory documents is determined:

– GOST or GOST R of general technical requirements;

- GOST or GOST R for a specific type of personal protective equipment according to the indicators specified in the Rules.

Voluntary certification establishes compliance with personal protective equipment to standards of various categories, specifications, recipes and other documents specified by the applicant.

Personal protective equipment for which certificates of conformity and licenses for the use of the mark of conformity have been issued must be marked with the mark of conformity. Marking is carried out by the manufacturer or seller in ways that ensure a clear image of this mark, its resistance to external influencing factors, as well as durability during the specified service life or shelf life of the product. The conformity mark is applied to personal protective equipment and (or) accompanying documentation. The conformity mark can be applied in close proximity to the manufacturer's trademark on those places of personal protective equipment that are subject to minimal wear and where it can be easily detected. The execution of the mark of conformity must be contrasting against the background of the surface on which it is applied. If it is impossible to apply the mark of conformity directly to personal protective equipment, it should be applied to labels, labels, packaging, non-returnable containers, as well as accompanying documentation. The place of application of the mark of conformity is indicated in the license for the use of the mark of conformity.

Overalls should be issued in accordance with the Rules for providing employees with special clothing, special footwear and other personal protective equipment, approved by Decree No. 51.

Lists of professions, names and norms of issued overalls are established by the following documents:

Decree of the Ministry of Labor of the Russian Federation dated December 16, 1997 No. 63 “On approval of standard industry norms for the free issue of special clothing, special footwear and other personal protective equipment to employees”;

Decree of the Ministry of Labor of the Russian Federation dated December 25, 1997 No. 66 “On approval of standard industry norms for the free issue of special clothing, special footwear and other personal protective equipment to employees”;

Decree of the Ministry of Labor of the Russian Federation dated December 29, 1997 No. 68 “On approval of standard industry norms for the free issue of special clothing, special footwear and other personal protective equipment to employees”;

Decree of the Ministry of Labor of the Russian Federation dated December 30, 1997 No. 69 “On approval of standard norms for the free issue of special clothing, special footwear and other personal protective equipment to workers in cross-cutting professions and positions in all sectors of the economy”;

Decree of the Ministry of Labor of the Russian Federation dated July 22, 1999 No. 26 “On approval of standard industry norms for the free issue of special clothing, special footwear and other personal protective equipment for workers in chemical industries”;

Decree of the Ministry of Labor of the Russian Federation dated August 30, 2000 No. 63 “On approval of standard industry norms for the free issue of special clothing, special footwear and other personal protective equipment to bank employees”;

a number of other regulations.

Standard norms for the issuance of overalls have been developed for the following industries and categories of workers:

· Workers in the building materials industry, glass and porcelain-faience industry;

· Employees of civil aviation;

· Employees engaged in construction, construction and installation and repair and construction works;

· Employees of radio engineering and electronic production;

· Employees of shipbuilding and ship repair organizations;

· Employees of food, meat and dairy industry organizations;

· Employees of the elevator, flour-grinding and feed industry;

· Employees of railway transport organizations (railway intra-factory transport);

· Employees of stations and workshops for the production of generator gas;

· Employees who carry out observations and work on the hydrometeorological regime of the environment;

· Employees of the steam power and energy sector (except for the production of electrical energy);

· Employees of higher educational institutions;

· Employees of cultural organizations;

· Employees involved in the production of musical instruments;

· Employees involved in the production of mercury thermometers;

· Employees of organizations of the State Committee of the Russian Federation for State Reserves;

· Permanent and variable composition of educational and sports organizations of the Russian Defense Sports and Technical Organization (ROSTO).

Employees are provided with personal protective equipment, regardless of which sector of the economy the production, workshops, sections and types of work belong to, as well as regardless of the forms of ownership of organizations and their organizational and legal forms. If any professions are not indicated in the relevant Model Industry Standards, then personal protective equipment is issued to these workers in accordance with the Model Standards for the free issue of special clothing, special footwear and other personal protective equipment to workers in cross-cutting professions and positions in all sectors of the economy, approved by the Decree of the Ministry of Labor of the Russian Federation Federation of December 30, 1997 No. 69, provided that these professions are indicated in this document.

We draw your attention to paragraph 26 of Resolution No. 51. The above paragraph says that the employer must timely dry-clean, wash, repair, decontaminate, decontaminate, neutralize and dedust special clothing, as well as repair, decontaminate, decontaminate and neutralize special footwear and other personal protective equipment. For these purposes employer may issue employees 2 sets of special clothes, provided for by the Model Industry Standards, with double wear.

In addition, it should be borne in mind that when issuing warm overalls, one should be guided by the Decree of the Ministry of Labor of the Russian Federation dated December 31, 1997 No. 70 “On approval of the norms for the free issue of warm special clothing and warm special footwear to workers in climatic zones, common for all sectors of the economy (except for climatic areas provided specifically in the standard industry standards for the free issuance of special clothing, special footwear and other personal protective equipment to maritime transport workers; civil aviation workers; workers carrying out observations and work on the hydrometeorological regime of the environment; permanent and variable composition of educational and sports organizations of the Russian Defense Sports and Technical Organization (ROSTO)), which establishes the terms for wearing warm overalls depending on climatic zones. Uniform climatic zones have been established for all sectors of the economy (except for climatic regions specifically provided for in the Model Industry Norms for the free issue of special clothing, special footwear and other personal protective equipment to maritime transport workers; civil aviation workers; workers carrying out observations and work on the hydrometeorological regime of the environment ; permanent and variable composition of educational and sports organizations of the Russian Defense Sports and Technical Organization (ROSTO)), approved by the Decree of the Ministry of Labor of the Russian Federation of December 31, 1997 No. 70.

Attention should be paid to paragraph 6 of the Rules for providing employees with special clothing, special footwear and other personal protective equipment, approved by Resolution No. 51. This paragraph establishes that in cases where personal protective equipment is not specified in the Model Industry Standards, they can be issued to employees on the basis of attestation of workplaces, depending on the nature of the work performed, with a wearing period - to wear out or as on duty and can be included in collective contracts and agreements.

The regulation on the procedure for attestation of workplaces in terms of working conditions was approved by the Decree of the Ministry of Labor of the Russian Federation dated March 14, 1997 No. 12. In accordance with this provision, all workplaces available in the organization are subject to certification in terms of working conditions. When carrying out certification, hygienic criteria for assessing working conditions in terms of harmfulness and danger of factors in the production environment, the severity and intensity of the production process, labor safety system standards, sanitary rules and norms are taken into account.

The timing of certification is established by the organization based on changes in the conditions and nature of work, but at least once every 5 years from the date of the last measurements.

Recertification is mandatory in the following cases:

– after the replacement of production equipment;

- after a change in the technological process;

- after the reconstruction of collective protection equipment;

– at the request of the bodies of the State Expertise of Working Conditions of the Russian Federation in case of detection of violations during the certification of workplaces in terms of working conditions.

To organize and conduct certification, an order is issued, in accordance with which an certification commission is created, the terms and schedule for the certification are determined.

As a rule, the measurement of the parameters of hazardous and harmful production factors, as well as the determination of indicators of the severity and intensity of the labor process, is carried out by the laboratory divisions of the organization. In the absence of such units, centers of state sanitary and epidemiological surveillance, laboratories of the bodies of the State Expertise of Working Conditions of the Russian Federation and other laboratories certified for the right to conduct such events are involved.

When attesting workplaces, an assessment of working conditions is carried out, an assessment of the safety of equipment and devices. This takes into account the provision of workers with personal and collective protective equipment, as well as the effectiveness of these funds.

Based on the results of certification of workplaces for working conditions, the following documents are filled out:

a list of jobs and the results of their certification in terms of working conditions in the unit. This statement includes information about certified workplaces and working conditions at them, the number of employees employed in these conditions, the provision of their personal protective equipment;

a summary sheet of jobs and the results of their certification in terms of working conditions in the organization. The summary sheet indicates the number of jobs by structural divisions and the organization as a whole, the number of jobs where certification has been carried out with their distribution by class of working conditions, the number of employees employed at workplaces where certification has been carried out, information on providing employees with funds personal protection.

The results of the work of the attestation commission are documented in the protocol of attestation of workplaces, to which are attached:

- cards for attestation of workplaces according to working conditions;

- statements of workplaces and the results of their certification in terms of working conditions in departments;

- a summary sheet of jobs and the results of their certification on working conditions in the organization;

- an action plan to improve and improve working conditions in the organization, which, along with other measures, provides for the use of personal protective equipment.

Documents of attestation of workplaces in terms of working conditions are materials of strict accountability and are subject to storage. In the "List of Model Management Documents Formed in the Activities of the Organization, with an Indication of the Storage Period", approved by the Federal Archives on October 6, 2000, paragraph 332 states that documents on attestation of workplaces are stored for 5 years. The head of the organization is responsible for conducting the certification.

Thus, after attesting workplaces, the organization has the right to develop its own standards for providing employees with overalls, safety shoes and other personal protective equipment and put them into effect by order of the head.

The expenses of the organization for the purchase of overalls and other personal protective equipment after certification of workplaces and execution of all necessary documents can be taken into account for the purpose of calculating income tax in accordance with subparagraph 7 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation as part of other expenses as expenses for ensuring normal conditions labor and safety measures provided for by the legislation of the Russian Federation.

In accordance with Article 221 of the Labor Code of the Russian Federation:

At work with harmful and (or) dangerous working conditions, as well as at work performed in special temperature conditions or associated with pollution, employees are issued free of charge certified special clothing, special footwear and other personal protective equipment, as well as washing and (or) neutralizing means in accordance with standard norms, which are established in the manner determined by the Government of the Russian Federation.

The employer has the right, taking into account the opinion of the elected body of the primary trade union organization or other representative body of employees and their financial and economic situation, to establish norms for the free issue of special clothing, special footwear and other personal protective equipment to employees, which improve, compared with standard norms, the protection of employees from existing workers places of harmful and (or) dangerous factors, as well as special temperature conditions or pollution.

The employer, at his own expense, is obliged, in accordance with the established norms, to ensure the timely issuance of special clothing, special footwear and other personal protective equipment, as well as their storage, washing, drying, repair and replacement.

The norms for the free issuance of flushing and neutralizing agents to employees, the procedure and conditions for their issuance were approved by the Decree of the Ministry of Labor and Social Development of the Russian Federation dated July 4, 2003 No. 45 “On approval of the norms for the free distribution of flushing and neutralizing agents to employees, the procedure and conditions for their issuance” (hereinafter - Decree No. 45).

Since October 6, 2006, the employer, taking into account the opinion of the elected body of the primary trade union organization or other representative body of employees and their financial situation, has the right to establish standards that improve the protection of employees compared to standard standards.

Washing and decontaminating agents in accordance with Decree No. 45 include soap, a protective hydrophilic and hydrophobic hand cream, a cleansing hand paste, and a regenerating hand cream. Soap is provided for pollution-related jobs. Protective, regenerating and regenerating creams, cleansing hand pastes are issued for jobs related to hard-to-wash off dirt, oils, greases, petroleum products, adhesives, bitumen, irritating chemicals and other substances.

Thus, from the text of this section it follows that employers are obliged to provide their employees with free overalls and other personal protective equipment in cases provided for by the legislation of the Russian Federation.

If the employer does not do this, then labor inspectors may fine him during the inspection. The basis for imposing a fine is Article 5.27 of the Code of the Russian Federation on Administrative Offenses:

"one. Violation of the legislation on labor and labor protection - shall entail the imposition of an administrative fine on officials in the amount of from five to fifty times the minimum wage; for persons engaged in entrepreneurial activities without forming a legal entity - from five to fifty times the minimum wage or an administrative suspension of activities for a period of up to ninety days; on legal entities - from three hundred to five hundred times the minimum wage or an administrative suspension of activities for a period of up to ninety days.

2. Violation of the legislation on labor and labor protection by an official who was previously subjected to administrative punishment for a similar administrative offense - entails disqualification for a period of one to three years.

We remind you that in accordance with Article 5 of the Federal Law of June 19, 2000 No. 82-FZ "On the Minimum Wage", the assessment of taxes, fees, fines and other payments, carried out in accordance with the legislation of the Russian Federation, depending on the minimum wage, from January 1, 2001, it is made on the basis of a base amount equal to 100 rubles. Thus, the amount of the fine ranges from 500 to 5,000 rubles for officials and from 30,000 to 50,000 rubles for legal entities.

I would like to note that the head of the organization has the right to decide on the issuance of additional overalls to employees in excess of the norms established by law. In addition, he can provide overalls for employees whose positions are not provided for in the standard norms, as well as issue more items of overalls than prescribed by the Ministry of Labor of the Russian Federation. This is his right. In accounting, all expenses for the acquisition and issuance of workwear will be reflected in full. But when calculating taxes, an accountant should be careful: he can take into account only those overalls that “fit” within the established standards.

As mentioned above, the rules for providing employees with special clothing, special footwear and other personal protective equipment are approved by Resolution No. 51.

According to paragraph 5 of Article 255 of Chapter 25 of the Tax Code of the Russian Federation, labor costs include the cost of uniforms and uniforms issued to employees in accordance with the legislation of the Russian Federation for free or sold to employees at reduced prices (in terms of the cost not compensated by employees), which remain in personal permanent the use of workers. In the same order, expenses for the acquisition or manufacture of uniforms and footwear by the organization, which indicate the belonging of employees to this organization, are taken into account.

Thus, if overalls are issued to an employee in accordance with the legislation of the Russian Federation and remain in his personal permanent use, then these costs must be taken into account under the item “Labor costs”.

Paragraph 6 of the Rules approved by Decree No. 51 establishes the following: if personal protective equipment is not specified in the Model Industry Standards, they can be issued to employees by the employer on the basis of attestation of workplaces, depending on the nature of the work performed, with a period of use until wear and tear or as on-duty and may be included in collective agreements and agreements.

If the employer issues uniforms on his own initiative without certification of workplaces, then the costs associated with the purchase of uniforms can be taken into account as part of the cost of wages. In this case, the costs will be taken into account on the basis of paragraph 25 of Article 255 of the Tax Code of the Russian Federation "other types of expenses incurred in favor of the employee, provided for by the employment contract and (or) the collective agreement." At the same time, the issuance of uniforms must be fixed in the labor and (or) collective agreement.

When providing employees with uniforms on their own initiative, the employer must pay special attention to documentation in order to be able to take into account the cost of uniforms as part of expenses for the purposes of Chapter 25 of the Tax Code of the Russian Federation. Organizations should develop their own standards for providing employees with uniforms, if there are no existing legislative acts, and put them into effect by internal administrative documents, namely an organization order, according to which the organization is obliged to provide specific employees (according to the list of positions) with uniforms in order to create normal conditions of labor protection and maintenance of a uniform style or in a collective and (or) employment contract to fix the obligation of the employer to issue uniforms.

The above documents are necessary in order for the organization to prove that the costs of uniforms for employees are related to the performance of their work duties and are economically justified.

A few words about the expenses for the purchase or production of uniforms and footwear by the organization, which indicate the belonging of employees to this organization.

Uniforms and footwear must necessarily indicate that employees belong to this organization, which must be indicated in the documents related to its manufacture. When determining the belonging of clothing to an organization, it is impossible to cross the unknown border with the costs of other types of advertising, establishing, for example, the purpose for a certain circle of people - office visitors or obtaining an expert opinion (manufacturer of shoes or clothing) that this information is not advertising.

This point is very important in terms of taxation.

“advertising is information disseminated in any way, in any form and using any means, addressed to an indefinite circle of people and aimed at drawing attention to the object of advertising, generating or maintaining interest in it and promoting it on the market.”

Special equipment and overalls are released into production on the basis of the following documents:

requirement-invoice (form No. M-11);

consignment note (form No. M-15);

limit-fence card (form No. M-8);

documents developed independently, subject to the availability of all necessary details.

And if special equipment and overalls are accounted for in accordance with PBU 6/01 (taking into account the limit of 20,000 rubles), then forms for accounting for fixed assets are applied.

According to paragraph 20 of Methodological Instructions No. 135n, special assets transferred to production are accounted for on account 10 “Materials” on a separate sub-account “Special equipment and special clothing in operation”. For the convenience of accounting, as we noted above, separate sub-accounts can be opened:

– “Special equipment in operation”;

– “Overalls in operation”.

Operations for the transfer of objects of special equipment and overalls to production are reflected in the entry:

In accordance with paragraph 24 of the Guidelines No. 135n the cost of special equipment can be included in the cost of production in one of the ways presented below :

The method of writing off the cost in proportion to the volume of products (works, services) produced;

in a linear way.

Also, do not forget that, according to paragraph 25 of Methodological Instructions No. 135n, the cost of special equipment intended for individual orders or used in mass production is allowed to be fully repaid at the time of transfer to production (operation) of the corresponding equipment. That is, the accounting policy of the organization should fix the provision that the cost of special equipment used to fulfill individual orders or used in mass production is paid off at a time at the time of transfer of the specified special equipment to production.

Expenses associated with the manufacture and sale of products in accordance with clause 5 of the Accounting Regulation "Expenses of the organization" PBU 10/99 (hereinafter - PBU 10/99), approved by Order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 33n, will be expenses for ordinary types of activities.

Expenses for ordinary activities related to the production of products, performance of work, provision of services are reflected in the amount of actually incurred costs on the debit of cost accounting accounts and credit of material values, settlements and other accounts.

Now consider the procedure for writing off special equipment for tax purposes.

According to subparagraph 3 of paragraph 1 of Article 254 of the Tax Code of the Russian Federation, material expenses, in particular, include the costs of the taxpayer for the purchase of tools, fixtures, inventory, instruments, laboratory equipment and other property that are not depreciable property. The cost of such property is included in the composition of material costs in full as it is put into operation.

According to paragraph 1 of Article 256 of the Tax Code of the Russian Federation, the main conditions for classifying property as depreciable property are:

- belonging of this property to the taxpayer on the right of ownership. The exception is leased property that is on the balance sheet of the lessee;

- the use of property by the taxpayer to generate income;

– useful life of more than 12 months;

- the initial cost is more than 10,000 rubles.

The costs of acquiring depreciable property are attributed to, are taken into account for tax purposes through depreciation. The procedure for calculating depreciation is provided for in Article 259 of the Tax Code of the Russian Federation.

But there may also be such an option when the value of the property exceeds 10,000 rubles, and the service life does not exceed 12 months. In this case, one of the conditions for classifying property as depreciable property is not met, therefore, its cost should be taken into account for the purpose of profit taxation as part of material expenses as it is put into operation.

Depreciation is understood as the gradual transfer of the value of depreciable property to the manufactured product as it wears out and obsoletes.

The procedure for determining the initial cost of depreciable property is established by Article 257 of the Tax Code of the Russian Federation, in accordance with which the initial cost of special equipment will be determined as the sum of the costs of its acquisition, construction, manufacture, delivery and bringing it to a state in which the special equipment is suitable for use, with the exception of the value added tax. cost and excises, except for the cases established by the Tax Code of the Russian Federation.

If depreciable property is received by the organization free of charge, then, in accordance with Article 257 of the Tax Code of the Russian Federation, its value is determined as the amount at which such property is valued in accordance with paragraph 8 of Article 250 of the Tax Code of the Russian Federation (when property is received free of charge, income is assessed based on market prices determined subject to the Article 40 of the Tax Code of the Russian Federation).

Fixed assets received as a contribution to the authorized capital are accepted for tax accounting at the residual value of the fixed asset, determined according to the tax records of the transferring party.

When accepting objects of special equipment for tax accounting, it is necessary to establish the period of its useful life. The useful life is the period during which the object serves to fulfill the goals of the taxpayer's activities and which is determined by him independently on the date of commissioning of this fixed asset within the time limits established by the Classification of fixed assets approved by Decree of the Government of the Russian Federation dated January 1, 2002 No. one.

In total, ten depreciation groups are intended for tax accounting purposes.

When accepting depreciable property for accounting, the organization must determine which depreciation group this object belongs to, in accordance with the Classification of fixed assets. After the depreciation group is determined, the organization independently sets a specific useful life (in months) within the terms provided for this depreciation group.

In the event that the depreciable property is not named in any of the depreciation groups established by the Classification of Fixed Assets, the taxpayer sets the useful life based on the recommendations of manufacturers or in accordance with the technical specifications, which is established by paragraph 5 of Article 258 of the Tax Code of the Russian Federation.

In tax accounting, only two methods of depreciation can be used: linear and non-linear. When applying each of these methods, the amount of depreciation is determined for tax purposes on a monthly basis in accordance with the depreciation rate, based on the useful life of the object. Moreover, depreciation is charged separately for each depreciable property.

The taxpayer is obliged to apply the straight-line depreciation method to buildings, structures and transmission devices that are included in the eighth to tenth depreciation groups, regardless of the period of their commissioning. For other fixed assets, the taxpayer may apply any of the above methods. The method chosen by the organization is not subject to change during the entire period of depreciation for this depreciable property.

With the linear method the amount of depreciation in respect of an item of depreciable property is determined based on the original cost or current (replacement) cost (in the event of a revaluation) of an item of fixed assets and the depreciation rate calculated based on the useful life of this item.

With a non-linear method depreciation is charged on the residual value of the depreciable property. The procedure for calculating depreciation changes after the residual value of the property reaches 20% of its original value. In this case, the residual value of the depreciable property for the purpose of depreciation is fixed as a base value for further determination of depreciation charges. To determine the monthly amount of deductions, the base cost is divided by the number of months remaining until the end of the term of use of this object.

Accrual of depreciation on an object of depreciable property in accordance with paragraph 2 of Article 259 of the Tax Code of the Russian Federation begins on the 1st day of the month following the month in which this object was put into operation.

The accrual of depreciation on depreciable property is terminated from the 1st day of the month following the month when the value of such an object was completely written off or this object was removed from the taxpayer's depreciable property for any reason (sale, liquidation, and so on).

The amount of redemption of the cost of special equipment in this case is determined based on the natural indicator of the volume of products (works, services) in the reporting period and the ratio of the actual cost of the object of special equipment to the estimated volume of output of products (works, services) for the entire expected useful life of this object.

That is, the amount to be charged to the production cost accounts is determined as follows: the quantity of products produced in the reporting period should be multiplied by the cost of the special equipment object and divided by the estimated quantity of products that will be produced using this object.

The cost of the object will be fully repaid when all the planned quantity of products is produced. Depending on the performance, this period may vary.

Guidelines No. 135n do not say at what point the write-off of special equipment in accounting should begin. When using the write-off method in proportion to the volume of manufactured products, it will be logical to write off the cost of special equipment starting from the month in which the production of products using this special equipment began.

Example 1

In order to manufacture an order, in March, organization A purchased special equipment (stamps) worth 380,000 rubles (excluding value added tax (hereinafter referred to as VAT)) and in the same month transferred the special equipment to production and began fulfilling the order. The organization decided to write off the cost of special equipment in proportion to the volume of products produced. The planned output is 25,000 units.

According to the terms of the contract, the order must be completed within 2 months, the useful life of the special equipment is set at 2 months.

The volume of products produced was:

March - 15,000 units;

April - 10,000 units.

012 "Special equipment".

In the conditions of this variant of the example, the cost of special equipment for accounting purposes will be written off within two months:

in March - 228,000 rubles (15,000 x 380,000 / 25,000);

in April - 152,000 rubles (10,000 x 380,000 / 25,000).

For the purpose of calculating income tax, the cost of special equipment will be fully included in the material costs in the month when the special equipment is put into operation, that is, in March.

There is a difference between the data of accounting and tax accounting, since both in March and in April, different amounts will be included in the composition of expenses in accounting and tax accounting. In this case, the organization must apply the Accounting Regulation “Accounting for income tax settlements” PBU 18/02, approved by Order of the Ministry of Finance of the Russian Federation dated November 19, 2002 No. 126n (hereinafter - PBU 18/02).

In this case, there are taxable temporary differences deferred income tax, which leads to an increase in income tax payable to the budget in the next reporting period or in subsequent reporting periods.

Taxable temporary differences result in the fact that in this reporting period the tax calculated on accounting profit will be more than the income tax calculated in tax accounting.

For those organizations that use the accrual method, the occurrence of taxable differences most often occurs when in accounting expenses are expensed over several periods, and in tax accounting they are recognized as expenses at a time. In our example, the taxable temporary difference would be RUB 152,000 (RUB 380,000 - RUB 228,000).

In the next or subsequent reporting periods, as taxable temporary differences decrease or fully recede, that is, as the cost of special equipment is written off as expenses, deferred tax liabilities will decrease or be fully repaid. The amounts by which deferred tax liabilities are reduced are reflected in the accounting records in the debit of the deferred tax assets account in correspondence with the debit of the account for settlements on taxes and fees.

Account correspondence		Amount, rubles
Debit	Credit	Amount, rubles
March:
			Accepted stamps
			Transferred stamps from warehouse to workshop
			Reflected on the off-balance account the cost of stamps
			The amount of repayment of the cost of stamps for the first month is reflected (15,000 x 380,000 / 25,000)
			Deferred tax liability formed (152,000 x 24%)
April:
			The amount of repayment of the cost of stamps for the second month is reflected (10,000 x 380,000 / 25,000)
			Reflected repayment of deferred tax liability (152,000 x 24%)

If the accounting policy of the organization establishes that the cost of special equipment used to fulfill individual orders is paid off at the time of its release into production, in the conditions of this example, there will be no difference between accounting and tax accounting data, since the cost of special equipment in both accounting and tax accounting will be written off in March.

End of example.

Thus, with this method, the cost of special equipment is written off during the period in which it is used. The amount written off monthly depends on the volume of products produced, which reflects the real picture - in those periods when more products were produced and, accordingly, the equipment worked with a greater load, depreciation amounts are greater. This allows you to include in the cost of production a share of the cost of objects directly related to this product.

Note that in the event that, in accordance with the provisions of Chapter 25 of the Tax Code of the Russian Federation, these objects must be included in the depreciable property, depreciation must be charged either on a straight-line or non-linear basis over the useful life determined in accordance with Decree of the Government of the Russian Federation dated 1 January 2002 No. 1 “On the classification of fixed assets included in depreciation groups”.

In this regard, temporary differences may occur in accounting in accordance with PBU 18/02.

In addition, here it is worth drawing the attention of the reader to the following. Quite often there is a situation when special equipment is used not only in the manufacture of new products, but is also used, for example, for the production of spare parts. In this case, the organization may encounter difficulties in determining the distribution base, since the use of physical indicators here is hardly possible due to their incompatibility. Therefore, the organization must choose some other indicator, in proportion to which the cost of special equipment will be distributed, for example, the labor intensity of the work performed. True, for these purposes it is necessary to preliminarily calculate the amount of repayment of the cost of special equipment per hour of labor costs. Further calculation will be carried out in the usual manner.

It should be noted that at the time of the transfer of special equipment objects into operation, their value was reflected in the off-balance account, where it will be taken into account until the moment of physical disposal of the objects (sale, gratuitous transfer, write-off as worn out or other disposal method).

Clause 28 of Guidelines No. 135n establishes that if the production of products for which special equipment is used is terminated ahead of schedule and it is not planned to be resumed, further repayment of the cost is not made, and the residual value of the special equipment is written off to financial results as operating expenses. This transaction is reflected in the accounting entry:

In this case, the amount to be written off on a monthly basis is determined based on the useful life of the object. Since the Guidelines do not directly define which document should be followed when determining the useful life of special equipment objects, from a literal reading of the text of the instructions, we can conclude that the useful life can be determined by the organization independently based on the estimated volume of production or on the estimated period, during which these objects will be used.

We have already noted that Methodological Instructions No. 135n did not establish from what period the write-off of special equipment should begin. Therefore, the organization must approve one of the possible write-off methods in the accounting policy order:

start writing off the cost of special equipment from the month of its transfer to operation;

· start writing off from the 1st day of the month following the month in which the special equipment was transferred to production.

Example 3

The organization purchased a special equipment object for 450,000 rubles (excluding VAT). In accounting, it was decided to write off its cost in a linear way. The term of the proposed use of the object is 2 years.

For the purpose of taxation of profits, this object of special equipment, in accordance with the Classification of fixed assets included in depreciation groups, is assigned to the first depreciation group, which takes into account all non-durable property with a useful life of 1 to 2 years inclusive. The organization has a useful life of 2 years.

The initial cost of the special equipment object in tax accounting is also 450,000 rubles.

The amount to be debited monthly to production cost accounts is: 450,000 rubles / 24 months = 18,750 rubles.

End of example.

Thus, when using the linear method, the cost of special equipment items is transferred to production costs evenly over the period of their use.

This method is allowed to be used only for those items of special equipment that are used for individual orders or in mass production. Items of special equipment written off in full at the time of transfer to operation must be accounted for on an off-balance account until the end of their operation and physical disposal.

For the purposes of tax accounting, equipment costing more than 10,000 rubles per unit and with a useful life of more than 12 months (according to Decree of the Government of the Russian Federation dated January 1, 2002 No. 1 "On the classification of fixed assets included in depreciation groups") must be included in depreciable property. Depreciation is charged monthly, over the life of the asset.

Example 4

To fulfill the order in March, equipment worth 400,000 rubles was purchased. The equipment was taken into account as an object of special equipment and was put into operation in the same month. Since this special equipment was purchased to fulfill a single order, the deadline for which expires in September, and subsequently the organization does not plan to produce similar products, it was decided to write off the cost of the equipment in full upon its transfer to operation.

Let us assume that special equipment according to the Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation dated January 1, 2002 No. 1, is to be included in the second depreciation group, which takes into account property with a useful life of more than 2 years to 3 years inclusive. The organization has a useful life of 25 months. For the purposes of tax accounting, special equipment is subject to depreciation, which begins on April 1, that is, from the day of the month following the month in which the special equipment was put into production. The monthly depreciation amount for tax purposes will be (400,000 rubles / 25 months = 16,000 rubles).

Since the cost of this special equipment object in accounting will be written off in full at the time of transfer to production, for the purposes of tax accounting it will be paid off within 25 months as depreciation is accrued, there will be a difference between accounting and tax accounting data. Differences should be accounted for using PBU 18/02.

In the next or subsequent reporting periods, when the amount of deductible temporary differences will decrease, that is, as depreciation is accrued in tax accounting, the amount of deferred tax assets will decrease accordingly. The amounts by which deferred tax assets are reduced must be reflected in the credit of the deferred tax asset accounting account in correspondence with the debit of the tax and levy settlement account.

The working chart of accounts provides for the use of the following accounts and sub-accounts:

10-10-1 "Special equipment in stock";

10-11-1 "Special equipment in operation";

012 "Special equipment".

Account correspondence		Amount, rubles
Debit	Credit	Amount, rubles
In March
			Special equipment accepted
			Special equipment put into operation
			Reflected on the off-balance account the cost of special equipment
			Written off the cost of special equipment
			Reflected deferred tax asset (400,000 x 24%)
Monthly from April to September (during the accrual of depreciation in tax accounting)
			Reflected repayment of deferred tax asset (16,000 x 24%)

Starting from October, the organization will not be able to take into account the depreciation costs of this object of special equipment for tax purposes.

In the event of the disposal of an asset object for which a deferred tax asset was accrued, the amount of the accrued deferred asset is written off to the profit and loss account with an accounting entry on the debit of account 99 “Profit and Loss” and the credit of account 09 “Deferred tax assets”.

When issuing overalls to employees and when returning them, entries are made in personal records of the issuance of personal protective equipment. The form of a personal card is approved by Decree No. 51. The card indicates the name of the issued personal protective equipment, their cost, the percentage of validity at the time of issue, the period of wear.

Clothing can be returned in the following cases:

at the end of the wearing period;

upon dismissal of an employee;

when transferring an employee to another job for which the issuance of overalls is not provided.

Duty overalls may be issued to employees for collective use. It is provided for the performance of certain work or is assigned to certain jobs and is transferred from shift to shift. Duty overalls are issued to the responsible person and an entry is made on a separate card marked "on duty".

On the basis of the Model industry norms for the issuance of workwear, the useful life of workwear is determined, which are applied when it is written off.

Overalls with a useful life of less than 12 months can be written off immediately at the time of its issuance to employees.

In accordance with clause 26 of Guidelines No. 135n, in the event that the service life of overalls exceeds 12 months, its cost is repaid in a linear way based on the useful life of special clothing provided for in the standard industry norms for the free issuance of special clothing, special footwear and other personal protective equipment. protection, as well as in the Rules for providing workers with special clothing, special footwear and other personal protective equipment, approved by Resolution No. 51.

According to paragraph 5 of PBU 10/99, the costs of providing employees with overalls are included in the costs of ordinary activities. Earlier we noted that the cost of overalls is taken into account on the subaccount "Special equipment and special clothing in stock", opened to account 10 "Materials", however, for convenience, a second-order subaccount "Workwear in stock" can be opened.

According to the Guidelines No. 135n, an organization can organize the accounting of special tools, special devices and special equipment in accordance with PBU 6/01, that is, in the manner prescribed for accounting for fixed assets. The Letter of the Ministry of Finance of the Russian Federation dated May 12, 2003 No. 16-00-14 / 159 states that a similar procedure can be established for items of special clothing. If the organization takes advantage of this opportunity, then accounting for special clothing will be kept on account 01 "Fixed assets".

On the basis of clause 27 of Guidelines No. 135n, the accrual of the repayment of the cost of special clothing in accounting is reflected in the debit of the accounts of accounting for production costs and the credit of account 10 "Materials" subaccount "Special equipment and special clothing in operation", to which you can also open a subaccount of the second order "Overalls in operation". If overalls are accounted for in accordance with the provisions of PBU 6/01, their cost will be repaid through depreciation.

For the purpose of calculating income tax, depreciable property is property with a useful life of more than 12 months and an initial cost of more than 10,000 rubles, this follows from paragraph 1 of Article 256 of the Tax Code of the Russian Federation. Thus, if the cost of one set of overalls is less than 10,000 rubles and the useful life is less than 12 months, then such overalls will not be depreciable property. According to subparagraph 3 of paragraph 1 of article 254 of the Tax Code of the Russian Federation, the expenses of the organization for the purchase of workwear that is not depreciable property are included in material expenses in the full amount as it is put into operation.

When writing off work clothes, a situation may arise - the organization’s expenses for work clothes for accounting purposes will be recognized during its service life (if it is more than 12 months), for the purpose of calculating income tax, they will be recognized as a lump sum in the month the work clothes are put into operation, if they are not performed conditions allowing to take into account overalls as part of depreciable property.

There will be a so-called temporary difference, which, in accordance with paragraph 8 of PBU 18/02, represents income and expenses that form accounting profit (loss) in one reporting period, and the income tax base is formed in another or other reporting periods. If we assume that the reporting period lasts much more than one year, then there would be no temporary differences at all, since these incomes or expenses would be taken into account both in accounting and in tax accounting.

Depending on the impact temporary differences have on taxable income, they are divided into deductible and taxable.

In this case, a taxable temporary difference will arise, which will form a deferred income tax, leading to an increase in income tax payable to the budget in the periods following the reporting period. That is, in this reporting period, the tax calculated on accounting profit will be more than the income tax calculated in tax accounting.

That part of deferred income tax, which should lead to an increase in income tax payable to the budget in the following periods, on the basis of paragraph 15 of PBU 18/02, is a deferred tax liability. The deferred tax liability is defined as the product of the taxable temporary difference and the income tax rate established by the legislation of the Russian Federation on a certain date.

According to paragraph 18 of PBU 18/02, a deferred tax liability should be reflected in accounting on the credit of account 77 "Deferred tax liabilities" in correspondence with the debit of account 68 "Calculations for taxes and fees".

In the next or subsequent reporting periods, as taxable temporary differences decrease or fully recede, deferred tax liabilities will decrease or be fully repaid. The amounts by which deferred tax liabilities are reduced or fully repaid in the reporting period are reflected in the accounting records in the debit of the deferred tax liability account in correspondence with the credit of the tax and duty settlement account.

In the example, both mittens and jackets are not included in depreciable property for the purpose of calculating income tax, and their cost is included in material expenses at a time at the time of issuance to employees.

To reflect transactions on accounting accounts, the organization uses sub-accounts to the “materials” account:

10-10-1 "Overalls in stock";

10-11-1 "Overalls in operation".

Consider the question of whether it is necessary to levy a personal income tax (hereinafter referred to as personal income tax) from employees on the cost of issued overalls and other personal protective equipment and charge a single social tax.

In accordance with subparagraph 2 of paragraph 1 of article 238 of the Tax Code of the Russian Federation, all types of compensation payments established by the legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local self-government of compensation payments (within the limits established in accordance with the legislation of the Russian Federation) are not subject to a single social tax related to the performance by the employee of labor duties, as well as reimbursement of other expenses, including expenses for raising the professional level of employees.

Thus, the cost of overalls and other personal protective equipment issued to employees within the established norms is not subject to the unified social tax in accordance with the generally established procedure. This is also confirmed by Letter No. 07-4-04/968-p464 of June 5, 2001 of the Ministry of the Russian Federation for Taxes and Dues.

As for personal income tax, a similar conclusion can be drawn from paragraph 3 of Article 217 of the Tax Code of the Russian Federation, in accordance with which all types of compensation payments established by the current legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local self-government (within the limits, established by law) related to the performance of labor duties).

If overalls and other personal protective equipment are issued to employees in excess of the norms established by law, then the personal income tax on the excess amounts in this case must be withheld. This follows from paragraph 1 of Article 210 of the Tax Code of the Russian Federation, according to which:

“When determining the tax base, all incomes of the taxpayer received by him both in cash and in kind, or the right to dispose of which he has arisen, as well as income in the form of material benefits, determined in accordance with Article 212 of this Code, are taken into account.”

The amount of income received in kind is determined in accordance with paragraph 1 of Article 211 of the Tax Code of the Russian Federation:

“When a taxpayer receives income from organizations and individual entrepreneurs in kind in the form of goods (works, services), other property, the tax base is determined as the cost of these goods (works, services) and other property, calculated on the basis of their prices, determined in the manner similar to that provided for in Article 40 of this Code.”

The unified social tax in accordance with paragraph 3 of Article 236 of the Tax Code of the Russian Federation is not charged in this case, since the costs of issuing workwear in excess of the norm are not included in the costs that reduce the tax base for income tax of the reporting period.

According to clause 30 of Guidelines No. 135n, the cost of a special equipment object that is retired or not used for the production of products, performance of work and provision of services, or for the management needs of the organization, is subject to write-off from accounting.

It should be especially noted that the final removal of objects of special equipment and overalls from accounting is carried out only upon their physical disposal, which should be recorded in the relevant documents - disposal certificates, sales documents, and so on. Up to this point, these objects, even if their cost is completely written off, should be taken into account on an off-balance sheet account.

Disposal of special equipment takes place in the following cases:

· sales;

gratuitous transfer (with the exception of a gratuitous use agreement);

Write-offs in case of moral and physical wear and tear;

liquidation in case of accidents, natural disasters and other emergencies;

· transfers in the form of a contribution to the authorized (share) capital of other organizations.

Paragraph 33 of Guidelines No. 135n establishes that income and expenses from the write-off of special equipment and workwear are included in the financial result as operating income and expenses.

If a special equipment object is written off as a result of its sale, then the proceeds from the sale are accepted for accounting in the amount specified by the parties in the sale and purchase agreement.

When selling special equipment, the organization receives income. According to paragraph 7 of the Accounting Regulation "Income of the organization" PBU 9/99, approved by Order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 32n, such income is classified as operating income.

According to paragraph 11 of PBU 10/99, the organization's operating expenses include, in particular, expenses associated with the sale, disposal and other write-off of fixed assets and other assets other than cash (except for foreign currency), goods, products.

The expenses include the residual value of the asset being sold, if its cost was not written off at a time, the costs of its dismantling, transportation, packaging, and so on. Work related to the sale of special equipment can be performed both by the organization itself and by third-party organizations. If third-party organizations are involved, the cost of the services they provide and the work performed is reflected by the organization in the debit of account 91 “Other income and expenses”, sub-account 91-2 “Other expenses” and the credit of account 60 “Settlements with suppliers and contractors”. The amount of VAT is recorded in the debit of account 19 "Value added tax on acquired valuables" in correspondence with the account.

Paragraph 14.1 of PBU 10/99 establishes that the amount of expenses associated with the sale, disposal and other write-off of fixed assets and other assets other than cash (except for foreign currency), goods, products is determined in the manner similar to the procedure provided for in paragraph 6 of PBU 10/99, that is, it is accepted for accounting in an amount equal to the amount of payment in cash or in any other form or the amount of accounts payable.

Income from the sale of special equipment is reflected in the credit of account 91 "Other income and expenses" on a separate sub-account 91-1 "Other income", and the costs associated with the sale are reflected in the debit of the account in sub-account 91-2 "Other expenses".

The operation for the sale of a special equipment object in accordance with paragraph 1 of Article 146 of the Tax Code of the Russian Federation is recognized as an object of taxation with value added tax, while the procedure for determining the tax base for the sale of goods (works, services) is established by Article 154 of the Tax Code of the Russian Federation.

For the purpose of calculating income tax, proceeds from the sale of property on the basis of paragraph 1 of Article 249 of the Tax Code of the Russian Federation are recognized as income from the sale.

When determining income, they exclude the amounts of taxes presented in accordance with the Tax Code of the Russian Federation by the taxpayer to the buyer (purchaser) of goods (works, services, property rights).

Example 6

The organization purchased a set of special equipment to fulfill the order. The cost of the kit is 118,000 rubles (including VAT 18,000 rubles). The service life of the equipment is 6 months. The organization decided to write off the cost of special equipment at a time at the time of its transfer to production. For profit tax purposes, the cost of special equipment is included in material expenses at the time the special equipment is put into operation. After the completion of the order, the special equipment was sold, the price established by the contract is 94,400 rubles (including VAT 14,400 rubles).

The cost of the sold special equipment was debited from the off-balance account

For cases when an organization uses a wide range of special equipment items, Section V of Methodological Instructions No. 135n provides for the possibility of integrated accounting, that is, accounting is not carried out for each specific item, but in the form of sets that are grouped by types of manufactured products. In this case, sets of special equipment for the manufacture of certain types of products are formed from individual items of special equipment, which can either be purchased from third-party organizations or manufactured on their own. Each kit is assigned a code that allows you to determine which product it belongs to. If special equipment is manufactured independently, then in the subdivisions that manufacture it, orders are opened, the codes of which reflect belonging to specific products.

A set of special equipment is taken into account as an independent object without breakdown by individual items. The actual cost of the kit consists of the actual costs of its manufacture or the acquisition of its individual components and the costs associated with their acquisition.

The cost of a set of special equipment is included in production costs in the manner prescribed by Methodological Instructions No. 135n for individual items of special equipment.

In the event of replacement or repair of individual components, the actual cost of a set of special equipment does not change. The cost of repairing and replacing parts of the kit is treated as the cost of its repair and maintenance and is included in the cost of ordinary activities.

Example 7

The organization received an order for the manufacture of a boat. To fulfill the order, a set of special equipment was formed, for which tools were purchased in the amount of 295,000 rubles (including VAT 45,000 rubles). In addition, the organization manufactured special devices, the production costs of which amounted to 320,000 rubles.

The lead time for ordering is 1.5 years.

To replace worn-out items of special equipment, tools were purchased for an amount that amounted to 35,400 rubles (including VAT of 5,400 rubles).

Depending on how the cost of the kit is written off, two options are possible.

For profit tax purposes, a set of special equipment is included in depreciable property.

A) The organization decided to write off the cost of a set of special equipment in a linear way during the period of its use.

09 Deferred tax assets

End of example.

For more information on issues related to the composition, accounting methods, receipt of special assets, execution of primary documents and provision of employees with personal protective equipment, you can find in the book of the authors of CJSC "BKR-INTERCOM-AUDIT" "Inventories".

Account correspondence		Amount, rubles
Debit	Credit

20464 0

Indications for the imposition of rod devices for external fixationclosed and open diaphyseal and intra-articular fractures of I-III degree and their combinations, fractures of the femur, tibia, shoulder and forearm. There are no contraindications to this type of surgery, except for unstable hemodynamics in a patient with an injury severity of more than 40 points on the ISS scale, when even such a low-traumatic operation can lead to disruption of unstable compensation of the basic vital functions of the body and death. The advantages of this type of stabilization of bone fragments are low trauma (minimal blood loss, short operation time). Almost any diaphyseal or intra-articular fracture can be stabilized in 20-30 minutes.

The negative aspects of using rod external fixation devices are the difficulty of subsequent reposition of bone fragments in closed fractures, as well as the low strength of fracture fixation when using a one-sided single-plane frame. So, if with open fractures it is possible to accurately compare bone fragments during the operation and stabilize with the apparatus, then with closed fractures it is almost impossible to achieve an ideal reposition. This method of osteosynthesis does not require special expensive equipment, so it can be used in most trauma clinics in Russia. We believe that in the acute period of combined trauma, this type of osteosynthesis is indicated as a measure of temporary fixation for any diaphyseal, intraarticular fractures and their combinations (types A1-A3, B1-B3, C1-C3), closed fractures in the most severely injured (the severity of the injuries on the ISS scale from 26 to 40 points), as well as in the treatment of severe (II-III degree) open fractures (Fig. 2-4).

The technique of early primary surgical stabilization of fractures with external fixation rods is as follows. Basic standard set of implants and instruments for external fixation of fractures (Fig. 2-5):

. rods (tubes) - diameter 11 mm, length 200, 300, 400 mm;

Steiman rods - diameter 4.5 mm, length 180 mm;

Shants screws - diameter 4.5 mm, length 120, 140, 180 mm;

universal screw-rod clamps;

Rice. 2-4. Examples of fracture stabilization with ANF. a - ANF osteosynthesis of a simple (type A3) open fracture of the bones of the right tibia, III degree; b - the appearance of the patient, whose fractures of the femur and pelvis were stabilized with the help of rod ANF.

Rice. 2-5. The main details of the rod ANF. 1 - repositioning clamps rod-rod; 2 - rods (tubes); 3 - Shants screws; 4 - universal screw-rod clamps.

repositioning clamps rod-rod (for mounting modular devices);

spiral drills - diameter 3.2 mm;

tap;

guide with trocar;

screwdriver, wrench.

To apply ANF, Shants screws (Steiman rods), rods, and universal clamps were used. The Shants screws were inserted into the bone fragments through an incision - a prick no more than 0.5 cm long after reaming both cortical layers with a 3.2 mm drill (Fig. 2-6).

Rice. 2-6. The sequence of application of ANF in an open fracture (fragments after precise reposition hold the bone holders): a) the introduction of the Shants screw into the proximal or distal part of the long bone; b) installation of a fixing tube with clamps; c) introduction of the second Shants screw through the opposite end of the bone; d) introduction and installation of intermediate screws.

Then a thread was formed using a tap and the proximal and distal screws were inserted 3-4 cm above (or below) the lines of the joints. The screws were fastened to the rod of the required length with universal clamps. The reposition of the fragments was visually controlled, then the Shants screws were inserted 3 cm above and below the fracture line in the same way, fixed with clamps to the rod, and the displacement along the length was eliminated, as well as, if possible, angular deformations and displacements along the width.

The external fixator can be mounted in the form of 4 frame structures, each of which has its own characteristics. There are the following types of frames: one-sided one-plane, one-sided two-plane, two-sided one-plane, two-sided two-plane. Different types of external fixation were used depending on the type and localization of the fracture.

The single-sided single-plane frame was used most often, as it is suitable for all cases (Fig. 2-7), especially for diaphyseal fractures of types A and B. The single-sided double-plane frame is more effective in neutralizing angular and rotational displacements of fragments in complex fractures (type C) , bone defects, as well as in patients with concomitant TBI who are in an unconscious state.

A two-sided one-plane frame was used as neutralizing or compressing (Fig. 2-8), a two-sided two-plane frame was used for fractures with a short proximal or distal fragment, when more than one screw or rod could not be inserted into it (Fig. 2-9).

The Shants screws were inserted within the "safety corridor" in order not to damage the main vessels and nerves. The safety zone on the lower leg is located on the anteromedial surface and varies within the arc from 220° in the proximal tibia to 120° directly above the ankle joint.

Rice. 2-9. Bilateral two-plane fixation.

In order to exclude damage to the anterior tibial vessels, insertion of screws over 2/5 of the lateral cortical layer was avoided. The tightness of the “safety corridor” limits the choice of frame, which forced us to use the safest single-sided frames.

As shown in fig. 2-10, at the first level below the tibial tuberosity, the safety zone decreases to 190°, at the third - to 140°, but even in this zone, the anterior tibial vessels and the deep peroneal nerve are vulnerable when passing through the lateral cortical layer. At the fourth level above the ankle joint, the safety zone is 120°, at the fifth level, the Steiman nail can be inserted below the level of the ankle joint.

Most often, we used a one-sided single-plane frame, since this is the least time-consuming and technically the simplest operation, which takes no more than 25-30 minutes. The stability of unilateral uniplanar fixation is relatively low, so we used it for primary surgical immobilization of fractures as the 1st stage of treatment. Subsequently, the apparatus was dismantled and submerged osteosynthesis of the fracture was performed. Unilateral single-plane fixation is most convenient for surgical immobilization of diaphyseal fractures of the tibia, humerus, and femur. In case of unilateral single-plane external fixation, in addition, a modular frame was used, and we consider its use more preferable, since it allows reposition of fragments in three planes. The technique for applying the modular system is as follows. Two Shants screws were inserted into each of the main fragments, which were attached to short rods with the help of holders. Two short rods were interconnected with the help of an intermediate rod and universal rod-rod locks. Fracture reposition was achieved after loosening the holders connecting the intermediate rod with the two main ones. In case of inadequate reposition, the intermediate bar was removed, and then, after repeated reposition, it was fixed again. To achieve a stronger fixation achieved in the apparatus, the modular frame was supplemented with one or two solid rods.

Rice. 2 10. Scheme of safe application of ANF on the shins.

In addition, the need to assemble a modular device arose in cases where it was necessary to fix adjacent segments of the limbs, for example, when applying ANF on the shoulder-forearm with an angle of flexion in the elbow joint of 90° (Fig. 2-11).

If external fixation was decided to remain as the final treatment, then the modular frame was replaced with two solid rods. In fractures with a wedge-shaped fragment, the latter was repositioned using the Shants screw. In comminuted and oblique fractures, the fragments were fixed with a plate or screw, and an external fixator was used as a neutralizing frame.

For femoral fractures, especially comminuted and complex ones, the use of unilateral two-plane fixation proved to be the most effective. The one-sided two-plane frame of the apparatus provided stable fixation of bone fragments, sufficient to activate the patient with additional support on crutches, even with bilateral hip fractures.

Rice. 2-11. Fixation of an open fracture of the elbow joint,
a) before the operation; b) after the PHOR and the imposition of the ANF.

Bilateral external fixation was used, as a rule, for open and closed fractures of the leg bones. For transverse fractures, the apparatus was used as a compressive device, for comminuted fractures, as a neutralizing one. The technique for using the bilateral apparatus is as follows. After repositioning the fracture on the operating table by skeletal traction, 3 cm above the line of the ankle joint perpendicular to the tibia, 0.5 cm anterior to the fibula, an incision-incision was made and a trocar was inserted.

The trocar stylet was removed. Through the trocar tube, through holes were drilled into the bone with a drill and Steiman's nail was inserted. The second nail was inserted in the same way parallel to the first one 3 cm below the level of the knee joint, while it was important to maintain and control the repositioning position of the fragments. The rods were temporarily fixed on the rods. If the position of the fragments was unfavorable, they were again repositioned in the apparatus. With the correct standing of the fragments, the third and fourth Steiman's nails were inserted. With transverse fractures, compression was created between fragments, with oblique fractures, counter-lateral compression was created.

The stability of fixation with bilateral external fixation directly depended on the place of insertion of screws and rods. The best option - the extreme rods are introduced 3 cm from the line of the proximal and distal joints, and the middle ones - no more than 2-3 cm from the fracture line. Fixation of fragments is more stable with a minimum distance between the rods. Stability of fixation and prevention of bone sliding along the rod was achieved by arcuate curvature of the rods and using rods with a central thread.

We consider the use of a two-sided two-plane apparatus to be appropriate for short distal or proximal fragments, when there is no room for inserting a second rod into the fragment. The technique of bilateral two-plane osteosynthesis was similar to that described above, but additionally, 2 screws were introduced along the anterior surface of the limb segment, which were fixed to the barbell. The latter was connected with other rods with the help of clamps. Thus, the technique of surgical intervention with the use of ANF has been developed, which differs depending on the type and type of fracture. In case of open fractures, the operation included mandatory open reduction of the fracture and fixation of the ANF. For closed fractures, surgical immobilization of the fracture was performed using ANF without precise anatomical reposition, but we tried to eliminate rotational displacements, overlap along the length and align the axis of the limb, for which we developed a repositioning unit of the apparatus and a method for fixing the achieved reposition in ANF.

For simple and comminuted fractures (types A and B according to the AO classification), one of the types of single-plane ANF was used. However, in the group of patients with concomitant TBI, as well as in patients in a coma, on mechanical ventilation and requiring constant intensive care, to prevent the development of ANF fixation failure, the fracture was additionally strengthened by applying a plaster splint bandage. For complex fractures (type C according to the AO classification), fixation was carried out with two-plane external fixation devices, in which the stability of fixation of bone fragments significantly increased.

Closed blocked osteosynthesis with nails without reaming the medullary canal

The advantage of this method of osteosynthesis is its low invasiveness, since the operation is performed by a closed method from small skin incisions outside the fracture zone, and is not accompanied by significant blood loss. The use of different types of blocking nails (UHN, PFN, UFN, UTN) allows achieving strong fixation in all types of diaphyseal (simple, comminuted, complex) fractures of the femur, tibia and shoulder, as well as in combination of intra-articular and diaphyseal fractures of the proximal femur. Stability of fixation provides the possibility of the earliest possible activation of movements in the joints of the injured limb and rapid axial load on the leg even before the appearance of radiographic signs of fracture consolidation. Since osteosynthesis is performed by a closed method, the requirements for the condition of the skin of the operated limb are reduced, i.e. the presence of granulating wounds, abrasions, conflicts, dry skin necrosis is not a contraindication to this type of surgical treatment.

The disadvantages of this method are the high cost of retainers; obligatory availability of expensive additional equipment: image intensifier tube (EOP), orthopedic table, large distractor, special tool kits (for each type of blocking nails); radiation exposure to the surgical team and operating room staff. We believe that this method of osteosynthesis is the method of choice for any diaphyseal fractures of the femur, lower leg, as well as for intraarticular fractures of the femur or their combination with diaphyseal fractures. The high cost of this type of fixators and the need to use special expensive equipment do not allow this method to be widely introduced into the practical healthcare of Russia.

V.A. Sokolov
Multiple and combined injuries The most multifunctional 2 3 The most affordable price 4 5

Today, there is no need to independently design a moonshine for the home - everything can be bought in specialized stores (and quite legally) or ordered on Internet sites, spending a minimum of time.

Our review presents the best moonshine stills for individual moonshine. The position of the models in the top rating was formed based on the performance of the unit, ease of use, and reliability. The price component and reviews of owners who have already purchased one of the presented devices for home use were also taken into account.

The best inexpensive distillers: budget up to 10,000 rubles.

The category of inexpensive distillers includes all devices of the so-called entry-level. They are characterized by small size and, accordingly, small volumes of the distillation tank, low productivity, quality of the resulting product, as well as extreme simplicity of design. Such devices are unpretentious in maintenance, but are designed for a long service life.

5 Yuryuzan double haul 20l

The purest moonshine
Country Russia
Average price: 7490 rubles.
Rating (2019): 4.4

The stainless steel distiller has a built-in double stage system. The closed cycle allows you to get the purest product without any additional time spent on re-distillation. As a result, the operation of this moonshine also saves water for cooling, and homemade vodka at the outlet is obtained without a specific smell and high strength (up to 70 °).

The owners who have chosen this unit for their home are generally satisfied with the capabilities of the device. Many pay attention to the reliability of the system. The presence of a built-in thermometer in the second chamber allows you to more accurately control the process. It should be borne in mind that Yuryuzani's distillation cube is designed to work with gas stoves. The reviews note the high quality of the welds and the solid appearance of the overall design, where everything is thought out to the smallest detail. Depending on the intensity of the process (regulated by the degree of heating), the performance of the moonshine still is quite decent - up to 2 liters of product can be obtained per hour of work.

4 Alcovar KrepyshOk 12 liters

Long service life
Country Russia
Average price: 5600 rubles.
Rating (2019): 4.5

The best assistant in the home preparation of strong alcoholic beverages will be the Krepyshok moonshine from Alcovar. It provides everything necessary to obtain a high-quality product in the amount of 3-5 liters per production cycle, depending on the selected volume of the distillation cube (12 liters and 20 liters). The versatility of the design of this moonshine still provides not only convenience and ease of operation, but also the best result of the strength and purification of moonshine. Due to the presence of a dry steamer soldered with a coil, where stainless shavings act as a filler, the output is a drink with a strength of up to 70 °.

The Alkovar KrepyshOk moonshine is made using 1-1.5 mm stainless steel, which guarantees its long service life of up to 30 years. This unit is resistant to maximum temperatures and can be installed on any heating surface. In their reviews, users note ease of use due to the presence of handles and a wide neck. To monitor and control the production process, this machine has a bimetal thermometer. The presented model, according to its characteristics, is a worthy participant in the top rating, and will surely become the best choice for beginner producers of home-made alcohol.

3 Phoenix Dream 8 l

Best performance (3l/h). Optimal equipment
Country Russia
Average price: 6100 rubles.
Rating (2019): 4.6

The classic design of the device "Phoenix Dream" looks great. Perhaps this is the best distiller in terms of appearance, but these are far from all of its features. If you lose sight of the distillation tank, designed for 8 liters, you can praise the installation for a productivity of 3 liters per hour.

Equipment deserves special attention. An important fact is the basic presence of a steamer, which retains harmful impurities and significantly improves the quality of the finished product. The lack of a thermometer is a little annoying, because of which you have to control the temperature in the chamber “by eye” or by other methods. But in general, the moonshine is very good, and largely justifies its price.

2 Magarych Derevensky 20T

Large volume of alembic (20 l)
Country Russia
Average price: 4560 rubles.
Rating (2019): 4.8

An elegant look is not about him. Unsightly and bulky in appearance, but very practical internally, "Magarych Derevensky 20T" becomes the decoration of our entire rating. What is good about it: firstly, it is worth noting the volume of the distillation cube, which is 20 liters. Since this model is intended for use not only in urban, but also in rural conditions, the manufacturers decided to equip the installation with a large tank without resorting to “screwing” additional components.

Heating comes from electric and gas stoves, and the temperature inside is controlled by a prudently installed thermometer. According to users, the quality of the resulting product is good, but not the standard. Nevertheless, the distiller itself receives very high marks, for which it is rightfully one of the best moonshine stills.

Due to the sharp increase in demand for moonshine stills, consumers are divided into three camps: some prefer to use standard and well-known distillers, others get the product using distillation columns, and still others spend a little more and get two units at once in one. But what is still better: a simple distillation apparatus or a rectifier? The answer is found in the comparison table:

Machine type

pros

Minuses

Distiller

Extremely simple design

Low cost and high availability

Ease of use

A whole collection of drink recipes that can be obtained by distilling a (various) primary product

Reliability of the design based on its simplicity

– Low productivity and relatively high heating costs

– The impossibility of obtaining a distillate with an alcohol content of more than 70%

– Explosion hazard and the need to comply with strict rules of use

– More fusel impurities and acetone than when distilled with a rectifier

Rectifier

Obtaining a higher quality product with fewer impurities

low cost

Good reliability

Produced in industrial volumes, rectifiers for moonshine stills are capable of processing up to 500 liters of raw materials per hour

- Not self-sufficient (requires raw alcohol for the rectification process - a product of the primary distillation of home brew in a moonshine still)

– Low performance (for a separate model)

– More complex than a distiller, design

1 Pervach Economy 20

Best price
Country Russia
Average price: 4150 rubles.
Rating (2019): 5.0

The Pervach Economy 20 moonshine presented in our rating differs not only in its budget price, but also in the most simplified design, which, in principle, does not prevent it from receiving positive feedback from users who purchased it for the home. With its help, lovers of strong drinks get a quality product without any additional effort. The volume of the tank of this distiller is designed for 20 liters of liquid, which is processed at a rate of up to 3 l / h during the primary distillation, and 5 l / h during the second distillation.

This household moonshine still is made of high quality food material and is designed for a long service life. To ensure safety during the production process, this model has a valve that relieves excess pressure. For best distillation results, high-quality cooling should be ensured by connecting the Pervach moonshine to running water. The reviews indicate a slight inconvenience of service due to the narrow neck of the cube.

The best distillers: price - quality

As the price rises, the capabilities of the apparatus itself are systematically growing: the equipment is expanding, additional elements appear, the number of cleaning operations increases and, as a result, the overall quality of the distillate increases.

5 Alambique Al-Ambiq Suite 10

Best Design
Country Russia
Average price: 18500 rubles.
Rating (2019): 4.5

This is probably the only moonshine in the ranking that has a designer exterior. Such a unit does not need to be hidden in a distant closet - for the home it will definitely become a key interior detail and a subject of conversation. Made entirely of copper, in its forms it resembles an object from Arab fairy tales, and this is partly true - the unit repeats the ancient Egyptian device. It should be noted that the performance of Al-Ambiq is as high as the aesthetic.

A 10 liter alembic and high capacity (4 l/h - copper pipes make themselves felt) allow you to quickly get enough spirits for a party (ideal for the production of armagnac (brandy) and cognac). Do not underestimate the safety of the moonshine still. The working tank has an emergency pressure relief valve, and a thermometer built into the outlet allows you to control the temperature of the exhaust vapors in front of the cooling coil (condenser). The only reason why this unit did not lead the TOP-5 in this category is its price. But judging by the reviews of the owners, the device is worth the money.

4 ChZDA "Gorilych" Economy 15/110/t

The most affordable device
Country Russia
Average price: 8750 rubles.
Rating (2019): 4.5

A worthy participant in our top rating has a small capacity distillation cube - only 15 liters. This will allow you to create a sufficient supply of an alcoholic drink from 10 liters of mash without restarting (it is not recommended to fill more than 70-75% of the volume of the cube). The unit is easy to set up, and allows even a novice distiller to get a unique product with special organoleptic characteristics. The moonshine still can also dispense light drinks, in which it is easy to disassemble the bouquet of aromas of the key ingredients of the wort.

A separate option (to be ordered separately) is a safety valve, which, in emergency cases, relieves excess pressure in the distillation cube. All parts, with the exception of the condenser inlet/outlet hose, are made of high quality food grade stainless steel. Additional protection against possible marriage is the manufacturer's warranty (valid for 12 months). The unit, judging by the reviews, practically does not know wear, even with daily use. The moonshine still is easy to maintain, and has good performance - in an hour of distillation (when the operating temperature is reached), it is possible to obtain up to a liter of product.

3 Thermosphere "Istochnik Classic" 20 l

Balanced. High security
Country Russia
Average price: 18090 rubles.
Rating (2019): 4.7

The design of this moonshine still is simple and reliable. It combines the features of a distillation column and a standard unit to produce a highly purified distillate. One cleaning cycle in such a model is equivalent to three or four distillation cycles in a moonshine still ... but with one small and very interesting condition.

Making such a statement, the developers, and many users, had in mind the initial settings, without dry steamers and other devices. A single distillation in more "fancy" moonshine stills gives a qualitatively the same product, which can only indicate the unsubstantiated statements. In general, the Thermosphere "Istochnik Classic" is a good model worthy of attention from potential buyers.

2 Phoenix Spartak 35 l

Country Russia
Average price: 14000 rubles.
Rating (2019): 4.8

Moonshine still "Phoenix Spartak" with a cube volume of 35 liters is an ideal model for one-time and hassle-free distillation of a large amount of raw materials. It is the fact of good capacity that is advantageous for many consumers. Of course, the dimensions of the installation will not allow it to be placed in small kitchens, but in spacious rooms (and if necessary) there will be no such problems.

The design of the apparatus was based on the principle of compatibility - the distillation column was combined with a standard moonshine still. As a result, we get a good distiller at an attractive price.

Changes in the law on moonshine

The use of a moonshine to meet one's own needs in the territory of the Russian Federation is not prohibited, but there are restrictions on the volume of production - up to 2000 liters per year. No more than 5.5 liters come out per day. According to the Decree of the Government of the Russian Federation of May 30, 1917 No. 666, such moonshine stills (distillers, distillation columns, etc.) must be registered with supervised authorities, and the owner himself will have to issue an IP. In this case, the unit must still comply with the requirements established by law. In addition, it does not matter at all whether you bought the device in a store or made it yourself.

Failure to comply with this requirement will cost novice distillers from 3 to 5 thousand rubles a fine with the confiscation of the moonshine unit. The same amount will have to be paid for the transportation of home-made alcoholic beverages exceeding 10 liters per person. But do not worry - all the moonshine stills presented in this TOP rating belong to the category of household appliances for the home, and are completely legal.

1 Good heat Triumph 15 l

The best equipment
Country Russia
Average price: 15,000 rubles.
Rating (2019): 4.9

Distiller "Good heat Triumph" is a traditional moonshine still, equipped with a lot of additional elements. Two sukhoparniks are located in series on the output tube, which exclude even the slightest chance of getting into the final product a large amount of harmful impurities that greatly affect the taste.

Moreover, all dry steam tanks are equipped with a valve for draining fusel oils accumulating at their bottom. You can control the heating using the installed temperature sensor, which accurately transmits the temperature inside the tank to the indicator. According to users, this is one of the best and most convenient installations to use, giving a hardened product with a strength of up to 80-85 degrees.

The best moonshine stills with a rectifier

A distillation column in moonshine stills is an alternative to dry steamers and a system of discharge tubes. The main filter element in them is a Panchenkov nozzle, and a spiral barrier cooler, which precipitates heavy impurity particles, acts as an additional filter element. For one distillation in such a system, a high degree of purification of the distillate is achieved, and its strength can be up to 94 degrees.

5 LUXSTAHL 6 - 50 l

Market novelty. Ability to assemble various modifications
Country Russia
Average price: 25990 rubles.
Rating (2019): 4.5

The device went on sale with the beginning of summer, and has already managed to get the first recommendations and reviews from new owners. In this model, the shortcomings of the previous series were taken into account and corrected (and they were), so that the new moonshine unit can quickly become the most popular on the market. In any case, he managed to “punch” his way into our top rating. Representing a distillation unit with a 2-inch selective neck, Luksstal-6 can be easily reassembled by the owner and operate in various haul modes. The clamp connections used in the key line allow this to be done in a matter of minutes.

The fact is that in its original form, the height of the equipment will be almost 180 cm. This will hardly allow you to assemble a moonshine still in an ordinary apartment. The source of heating also matters - the large size of the cube makes the work of the gas burner insufficient. The ideal option is to use an induction cooker. The system with an inverted cooler will allow, if necessary, to obtain a product with a strength of up to 96.6 °.

4 Wayne Wein 12 liters

High quality filtration. The most complete set
Country Russia
Average price: 9745 rubles.
Rating (2019): 4.6

A typical representative of the line of moonshine stills from the Schnapser company, which is distinguished by a large price tag and good factory assembly quality. To long-established safety standards, the model is made from 2mm stainless steel sheet with airtight fitting body kits to each other. There is also a branded automatic pressure relief valve, a red dot crowning the impeccably chrome body.

According to the manufacturers, the purchase of this device provides nine different operating modes, which allows you to prepare absolutely any drinks. Consumers slightly refute this fact, but in general they do not question the quality of the run and the final product. Due to the possibility of a free canopy / removal of structural elements, the productivity of X varies from 3 to 7 liters per hour. But even in the case of low returns, the device confidently justifies the investment.

3 Phoenix Crystal (12 l)

The most affordable price
Country Russia
Average price: 9100 rubles.
Rating (2019): 4.7

The best moonshine in terms of price, alas, does not perform so well in terms of filtration quality. Despite the fact that the distillation column is equipped with a Panchenkov wire filter, a small part of the impurities manage to pass through it and get into the final product. In principle, one purification cycle is quite sufficient to achieve an acceptable result, however, to obtain an ideal fraction, re-distillation should be resorted to.

The appearance of the device is not bad, as well as the set of things supplied with it. To heat it, you can use gas, electric, as well as ceramic types of heaters.

2 Good heat Profi Plus

The best ratio of price and quality
Country Russia
Average price: 17,000 rubles.
Rating (2019): 4.8

"Good Heat Profi Plus" is a device that inspires confidence by its very appearance. It is not surprising: the hull and its components are made with due care and responsibility. There is also a small drawback here - on a polished and chrome-plated case, small defects are more noticeable and largely spoil the appearance.

As for the functional state, a wire filter is located inside the rectifier, the efficiency of which is proved by a high degree of purification of the distillate.

1 Helicon Bulat Bogatyr-2 37 l

The most multifunctional
Country Russia
Average price: 18490 rubles.
Rating (2019): 5.0

Designed for the professional preparation of strong drinks, Bulat Bogatyr 2, included in the top of our rating, is especially popular among the models of moonshine stills presented on the domestic market. An important factor in this is the quality of workmanship using automated TIG welding, which ensures the perfect appearance and better strength of the seams. An additional advantage of this device is its versatility, which, moreover, can be expanded by purchasing a wide variety of additional units. This will allow not to be limited to the preparation of only moonshine, but to diversify the process up to 27 different modes.

An improved model of the moonshine still Bulat Bogatyr 2 is equipped with a unit for refilling the mash, which greatly simplifies and speeds up the production process, which already has the best performance. So, for example, in the Pot-stil raw alcohol production mode, the apparatus demonstrates a distillation rate of 8-9 l/h. Despite the impressive size of the column, it is highly stable due to the presence of a 3mm cover that hermetically closes the tank. The reviews note another feature of this moonshine still - a 5-channel refrigerator.

The best moonshine stills with a steamer

The sukhoparnik is an additional device that prevents harmful impurities from entering the final product. Fusel oils, which affect the taste of the distillate, settle to the bottom and can be drained thanks to a tap with a shut-off valve. For finer cleaning of the product, it is enough to increase the number of dry steamers.

5 Thermosphere with sukhoparnik 30l

High distillation speed. Heating with heating element
Country Russia
Average price: 13200 rubles.
Rating (2019): 4.4

The difference between the scheme of this moonshine still from the classical design is the tie-in of the steamer in front of the coil, which allows you to condense fusel oils. The unit for operation requires running water for cooling and connection to the mains, since heating is carried out using a double heating element. At the same time, there are similar models for induction cookers, which are cheaper. Nevertheless, it is “Thermosfvera” with a heating element that takes part in the top rating, since this is the only participant with this type of heating.

For a 30-liter tank, the manufacturer has many additional options that are ordered separately (from a protective valve to a device for flavoring the final product). The thickness of the bottom and neck of the distillation cube is increased in comparison with the walls of the tank by half - up to 2 mm. Users also like the complete absence of welds on the flange - it is stamped. In general, the reviews of the owners using this device for the home are positive. The distillation proceeds at a good rate (up to 6 l/h), and the refrigerator copes with the cooling of any flow, since it is made with a decent margin.

4 Finlandia Extra 20

The safest. Buyer's Choice
Country Russia
Average price: 9990 rubles.
Rating (2019): 4.6

This moonshine is completely safe, because it has an emergency pressure relief valve. This feature very effectively distinguishes "Finlandia Extra" from the background of its closest competitors, and makes the model a worthy participant in the top rating. In addition, compared with the previous series, this year the diameter of the main line was increased, due to which the productivity of the device became better - up to 4 liters / hour.

In the reviews of the owners, the thickness of the walls of the distillation cube - 2 mm of stainless steel and high-quality welding determine the serious resistance of the unit to loads and guarantee the longest operation. The presence of three stages of purification of the final product from impurities is also considered important. The basic equipment of the moonshine still (there are many additional connections that significantly expand its capabilities) allows even beginners in this business to prepare not only strong homemade moonshine (up to 60 °), but also drinks such as absinthe, brandy or fruit vodka.

3 Phoenix Host (10 l)

The optimum ratio of price and quality
Country Russia
Average price: 7840 rubles.
Rating (2019): 4.6

This small, but productive model of moonshine has gained great fame among users. The main reason for this excitement is its durability - in the future, such an installation can serve for a decade without resorting to major repairs, but limited only to the replacement of constituent elements (faucets, thermometer, etc.).

Another advantage of the moonshine is its productivity: within an hour it is able to produce up to 3 liters of distillate of acceptable quality. Of course, one sukhoparnik does a good job of separating the product from impurities and fusel oil, but some of them still get into the ready-to-drink drink. The only way out of the situation is repeated distillation, which slows down the cooking process by an order of magnitude.

2 Magarych Mashkovsky 20BKDR (20 l)

Best price
Country Russia
Average price: 7700 rubles.
Rating (2019): 4.8

The original solution in terms of appearance was presented by the manufacturers of the moonshine still "Magarych Mashkovsky 20BKDR". They prudently “wrapped up” the tank of the device, as well as the series-connected dry steamers, which gave the product chic and high cost. The functionality did not let us down either: the moonshine still produces up to two liters of distillate per hour, the quality of which is close to ideal.

This is achieved due to dry steamers, which actively retain the mash inside the distillation tank. In general, this model is almost the best in its price category and rightfully takes its place in our extended rating.

1 Dobry Zhar Extra Lux (50 l)

Large volume of distillation cube (50 l). The best equipment.
Country Russia
Average price: 21350 rubles.
Rating (2019): 4.9

A serious installation for serious business - this is how the Dobry Zhar Extra Lux moonshine still with a capacity of 50 liters can be characterized. It is extremely easy to use, does not require special care and is able to serve for many years. To obtain a highly pure distillate with a minimum amount of impurities, it is equipped with two dry steamers, each of which is equipped with a drain valve for fusel oils.

The developers enthusiastically approached the configuration of their device: along with the moonshine still, each customer will receive a 100-gram pack of alcohol yeast, a recipe book for beginners, a compact alcohol meter, and a carrying and storage case.

How to choose a moonshine still?

There are several characteristics that determine the choice of the most suitable model:

Type and design of moonshine. Depending on the schemes of the distillation process, purification filters, etc. features, the appearance of the device and its dimensions can vary greatly;
Production capacity and volume of the distillation cube;
Manufacturing material. Steel (stainless steel) and copper distillation devices are popular. The most practical ones are made of food steel, and copper ones allow you to save the organoleptic characteristics of raw materials;
Convenience service. The possibility of easy disassembly and availability for high-quality cleaning of the moonshine still affects the quality of the subsequent distillation.
related documents. The presence of certificates, a cash receipt and warranty obligations will protect against the acquisition of marriage or cheap models, in the manufacture of which non-food materials that can be harmful to health can be used.
Price. This characteristic in most cases is crucial.