The procedure for calculating transport pricing costs. Calculation of transport and procurement costs. Warehouse complex in non-trade organizations

Associated with the workpiece and delivery of material values.

Economy and Law: Dictionary-Directory. - M.: University and School. L. P. Kurakov, V. L. Kurakov, A. L. Kurakov. 2004 .

Watch what is "" in other dictionaries:

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What is TZR?

What is transportation and procurement costs? On this question, each organization must answer for itself independently, consolidating the list of such expenses in accounting policies. Some NPA can come to the rescue in this matter:

PBU 5/01 "Accounting of material and production reserves" (approved by the order of the Ministry of Finance of the Russian Federation of 09.06.2001 No. 44N) - p. 6;
Methodical instructions on accounting records of material and production reserves (approved by the order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119n) (hereinafter referred to as guidelines) - § 70;
All-Russian classifier of types of economic activity (approved by order of Rosstandard dated January 31, 2014 No. 14-st) - section "Transportation and storage".

Detailed lists of different possible components of the TZP contained in the specified documents are looking for in the article.

TZR accounting methods

As an organization will reflect the costs associated with the purchase of the MPZ, also be sure to fix in accounting policies. Possible selection of TZR accounting from the following options:

With the use of accounts 15 "Production and acquisition of materials" and 16 "Deviation in the value of material values".
Using a separate subaccount in accounting accounts 10 "Materials" or 41 "Goods".
Directly including in the actual value of the MPZ.
On account 44 "Sale expenses" - only for goods.

The first three ways are applicable to both the purchase of materials and the purchase of goods. They follow from the requirement of paragraph 6 of PBU 5/01 that shipping costs and workpiece are included in the actual value of the MPZ. In addition, these 3 methods are listed in paragraph 83 of methodical instructions, but we are talking there only about materials. At the same time, in the instructions for the account plan (approved by the order of the Ministry of Finance of the Russian Federation of 31.10.2000 No. 94n) in the description of the 41st account it is said that the account 15 for goods is used in the same way as for materials. Therefore, the first three methods we combine for all material and industrial stocks. But the 4th method is due to paragraph 13 of PBU 5/01 is used only for goods. Consider the use of each method on examples.

Example 1.

Kassiopheye LLC produces bearings. Accounting materials are carried out by planned prices. TZR is included in the deviations of the actual value from the planned. In August, Kassiopheye LLC purchased 120 tons of steel construction at 33,400 rubles. per ton, total 4,008 000 rubles. (incl. VAT 18% - 611 390 rub.). For the delivery of this raw material, 87,000 rubles were paid. (incl. VAT 18% -13 271 rub.). Planned cost Ton Steel Ramp - 27,000 rubles.

Description			Amount, rub.
Reflects purchased value of steel distribution			3 396 610
Reflects VAT on steel distribution
Reflected shipping costs
Reflects VAT for delivery
Celebrate Step Role at the Accounting price			3 240 000 (120 × 27 000)
Written by the excess of the actual value above the account at the end of the month			(3 396 610 + 73 729 - 3 240 000)

Example 2.

LLC "Orion" produces parts for machine tools. Accounting for raw materials is carried out at actual prices, a separate subaccount is provided for TZR. Orion LLC passed 170 tons of metal rolling 67,000 rubles, total amount - 11,390,000 rubles, incl. VAT 18% - 1 737 458 rub. Shipping costs amounted to 156,000 rubles, incl. VAT 18% - 23 797 rub. Supply has been implemented in case of preparing a new order. Therefore, the company sent a business trip to the employee who agreed on additional volumes and concluded an additional agreement with the supplier. Travel expenses amounted to 37 500 rubles.

Description			Amount, rub.
Reflects purchased valuemetal rolling			9 652 542
Reflects VAT bymetal rolling			1 737 458
Reflects delivery in the value of raw materials on a separate subaccount "TZR for raw materials and materials"
Reflects VAT for delivery
Reflected expenses for a business trip in the composition of the TZR

The third metering method will suit those organizations that use few different types of materials. The use of this method is shown in Example 3.

Example 3.

LLC "Malaya Medveditsa" faces one kind of honey for retail sale. In August, the beekeepers were purchased 1,750 kg of honey in the amount of 875,000 rubles., Without VAT. 75 000 rubles were spent on delivery. The salary of the forwarder, which exercise procurement and accompanies the cargo, for August was equal to 67,000 rubles., Social contributions for its salary - 20 234 rubles. TZR in LLC "Malaya Medveditsa" take into account the accounting of materials, directly including in their cost.

Description			Amount, rub.
Reflects purchased valuehoney

The fourth way can be chosen by trade organizations (paragraph 13 of PBU 5/01), as well as the accounting of goods by non-trade organizations, that is, those that lead trading activities in addition to other activities (p. 227 of methodical instructions).

Example 4.

LLC "Big Medveditsa" is a distributor of electronic technology. In August, 300 TVs of one brand were purchased in the amount of 1,650,000 rubles, incl. VAT 18% - 251 695 rub. Shipping costs amounted to 57,000 rubles, incl. VAT 18% - 8,695 rubles.

Description			Amount, rub.
Updatedtechnics			1 398 305
Reflecting incoming VAT on technology
Reflects transportation costs
Reflects incoming VAT for delivery

Methods of writing off TZR

When the TZR is taken into account separately from the cost of the MPZ itself (all accounting methods, in addition to the third), the question arises, in which their size to write off when using or selling reserves to which these related costs belong. For accounting purposes, the method of distribution of the TZR between used / sold materials / goods and the organization remaining in stock is selected independently and enshrines in accounting policies.

For the first two ways of accounting for TZP, it is advisable to use the recommendation of paragraph 87 of methodical instructions. Then deviations or TZP are written off in proportions to the accounting value of materials using the formulas specified below.

K \u003d (TZr0 + TZR1) / (MPZ0 + MPS1) × 100,

TZR2 \u003d K × MPZ2,

K is the percentage of debate cancellation;

TZr0 - the balance of the departure amount at the beginning of the month;

TZR1 - the amount of deviation for the month;

MPZ0 - the remainder of the materials at the beginning of the month at the discount value;

MPZ1 - the sum of the materials received for the month at the discount value;

TZR2 - the amount of deviations written off on costs;

MPZ2 - the sum of the materials at the rate, written off on costs.

For the examples discussed above, we show the write-off of the TZP on this method.

Example 1 (continued)

At the beginning of August, the remainder of the materials is 880,000 rubles, the balance of deviations is 46,000 rubles. It is written off in production 140 tons of steelkeeping. The write-off of the steelkeeping and the corresponding TZR in the composition of the discretions will be reflected in the following wiring:

K \u003d (46 000 + 230 339) / (880 000 + 3 240 000) × 100 \u003d 6.7%.

The amount of deviations written off on costs:

TZr2 \u003d 6.7% × 3 780 000 \u003d 253 260 rub.

For the third method of accounting for TZP, their distribution is irrelevant, since these costs are already included in the cost of materials. But with the fourth method of accounting for TZR (as part of sales costs), an organization can choose one of their distribution paths:

fully write off at cost;
distribute between sold goods and remaining in stock.

Such a choice is given in the instructions for an account plan approved by the Order of the Ministry of Finance of the Russian Federation of 31.10.2000 No. 94n (rules for using the 44th account). During the distribution, you can use, for example, by the formulas shown in Art. 320 NK RF:

K \u003d (P0 + P1) / (T1 + T2) × 100,

P2 \u003d K × T2,

To -% of expenses for the sale, which fall on the balance of goods at the end of the month;

P0 - sales costs related to the balance of goods at the beginning of the month;

P1 - expenses for the sale of the current month;

T1 - the cost of acquiring goods sold in the current month;

T2 - the cost of acquiring goods not implemented at the end of the month;

P2 - expenses for the sale relating to the balance of unrealized goods at the end of the month;

T2 - the cost of acquiring goods not implemented at the end of the month.

Example 4 (continued)

The cost of goods sold for August is equal to 1,830,000 rubles. The balance of goods at the beginning of the month numbered 540,000 rubles, on the 44th score an incoming balance was 13,400 rubles.

540 000 + 1 398 305 - 1 830 000 \u003d 108 305 rub.

K \u003d (13 400 + 48 305) / (1 830 000 + 108 305) × 100 \u003d 3.18%.

108 305 × 3.18% \u003d 3,444 rubles.

Commercial expenses written off at cost:

13 400 + 48 305 - 3 444 \u003d 58 261 rub.

To write off costs for sale, it is advisable to allocate a separate subaccount, this will facilitate the reporting of reporting.

Innovation 2016: TZR with simplified ways of accounting

P. 4 Art. 6 of the Law "On Accounting" from 12/06/2011 No. 402-FZ lists organizations that can use simplified accounting methods:

organizations related to small businesses;
non-commercial structures;
participants in the project "Skolkovo".

For such organizations by order of the Ministry of Finance of the Russian Federation of 16.05.2016 No. 64n in PBU 5/01, new items were introduced 13.1-13.3. We will analyze their content in order:

All simplists are given the opportunity to include TZP immediately to expenses on ordinary activities.
The microenterprise can write off the costs immediately and purchased MPZ. The rest are on this right only in the presence of insignificant remnants of the MPZ at the end of the month.
If purchased MPZ and the TZR related to them will be used for administrative purposes, they can also be written off immediately on expenses on ordinary activities.

Example 5.

If LLC "Malaya Medveditsa" from Example 3 used simplified ways of keeping accounting, then the operations would be reflected as follows:

Description			Amount, rub.
Reflects the purchase of honey at beekeepers
Reflects transportation costs
Reflects the salary of the freight forwarder
Social contributions for the salary of the freight forwarder are accrued

Example 6.

If LLC "Malaya Medveditsa" from Example 3 was a microenterprise and used simplified ways of keeping accounting, the operations would be reflected as follows:The choice of the method of accounting for TZR depends on the characteristics of the organization, the share of these expenses in the cost of the MPZ, the number of PPP residues at the end of the reporting period and other factors. When generating accounting policies, it is necessary to move all available methods of accounting and distribution of TZP, as they can significantly affect the financial result of the organization.

18.1. The concept of TZR

Note!

The actual value of the materials entering the enterprise includes the purchase value of materials and transport and procurement costs (TZP).

Transport and procurement costs are the costs associated with the acquisition of materials that include:

Costs of product preparation for shipment;

Fare;

Railway tariffs;

Customs duties;

Cargo insurance costs in the way;

Payment of information, consulting and other services related to the acquisition of materials;

The cost of storage of materials;

Costs for loading and unloading;

Other costs of bringing material reserves to a state suitable for use, etc.

Transport and procurement costs in some industries can be up to 50% of the value of the acquired materials. Therefore, the delivery contracts indicate the terms of payment and delivery of materials, in particular the forms of payment of transportation costs.

18.2. TZR accounting methods

Note!

Transport and procurement costs (TZR) organizations can be taken to account by:

Assigning TZR to a separate account of 15 "Production and acquisition of material values" according to the supplier's settlement documents;

Assigning TZP to a separate subaccount account to the account 10 "Materials";

Direct (direct) turning on the TZP in the actual cost of the material (accession to the bar material).

The first method of reflection of the TZR can apply only those organizations that come materials at discount prices established by the organization independently.

When taking the TZR according to the second method, it is necessary to first determine the percentage of TZP to be debited, and then the amount of TZP, which should be written off. The percentage that should be used in debiting such expenses (TZP%) to increase (higher prices) of the accounting value of the consumed materials is calculated as follows:

TZP% \u003d [(TZR NCH + TZP ME) / (M Nach + m months)] * 100%,

where TZR Nach is the remainder of the TZP at the beginning of the month (reporting period);

TZR ME - the total amount of TZR over the past month (reporting period);

M Nach - the cost of materials at the beginning of the month (reporting period);

M ME - the cost of materials received during the month (reporting period).

The amount of TZP to be debited to an increase (appreciation) of the accounting value of the consumed materials is determined by the formula

TZR List \u003d M and PR * TZR%,

where m pr is the cost of materials released into production.

Direct (direct) Turning on the TZP in the actual cost of the material (third method) is advisable in organizations with a small nomenclature of materials, as well as in cases of significant significance of individual species and groups of materials.

The specific version of the TZR accounting is established by the organization independently and is reflected in accounting policies.

If the organization includes TZP in the actual cost of materials, then the separated accounting of these expenses is not conducted. When materials arrive, you need to make wiring:

Debit 10 Credit 60 (20, 21, 75 ...) - reflected the receipt of materials;

Debit 10 Credit 60 (76, 23, 26 ...) - TZP attributed to the cost of materials.

If the organization takes into account the TZP separately on account 10, then when the materials are received, it is necessary to make wiring:

Debit 10 subaccount "Raw materials and materials" Credit 60 (20, 21, 75 ...) - reflected the receipt of materials at the discount value;

Debit 10 subaccount »Transport and procurement costs» Credit 60 (76, 23, 26 ...) - TZP are taken into account.

If the organization takes into account the TZP separately on account 15, then when the materials are received, it is necessary to make wiring:

Debit 15 Credit 60 (76) - reflected the receipt of materials in the assessment provided for by the Agreement (other documents);

Debit 15 Credit 60 (76) - taken into account in the actual cost of TZP materials;

Debit 10 Credit 15 - Call materials at an account price.

Deviations of the actual value from the circuit price, write off at the time of the posting of materials by wiring:

Debit 16 Credit 15 - Reflects the deviation of the actual value of the materials received from their accounting price;

Debit 15 Credit 16 - Reflects the excess of the accounting price over the actual value of the acquired materials.

If the TZP is reflected separately (i.e., separately), their analytical accounting should be conducted in the context of individual species and groups of materials. This means that the total amount of TZP associated with the preparation and delivery of heterogeneous materials must be distributed between them. From this rule there is an exception. If the ratio of TZR and the cost of harvested (delivered) materials is slightly, they can not be distributed and take into account in the total amount:

Either on account 10 subaccount "transport and procurement costs";

Either on the account 15 "preparation and acquisition of materials" (followed by the assignment to the account 16 "deviation in the value of material values").

If the organization is conducting separate TZP accounting, the materials are reflected in accounting at discount prices. As accounting prices, the organization can use:

Planning and estimated price approved by the Organization;

Contract price;

The actual cost of materials over the past reporting period (month, quarter, year);

The middle price of the group (if the planned price is not installed on a specific nomenclature number, but on their group).

If the accounting price deviates from the actual cost of more than 10 percent, it must be revised. If the TZP is taken into account separately, they need to write them off on the same accounts that are written off materials. To arrange this at the end of the month you need to wiring:

Debit 20 (23, 25, 26 ...) Credit 16 (10 subaccount "Transport and procurement costs") - Written off TZR on consumed materials.

18.3. TZR distribution methods

Note!

To reduce the complexity of the distribution of transport and procurement costs, the accountant can use one of the following simplified methods:

The amount of TZR for all materials adopted for accounting in the reporting period is fully distributed between the materials written off on account 20, 23 and 91-2. The use of this method is allowed if the sum of the TZR does not exceed 10 percent of the value of all written off materials;

The average percentage of TZP belonging to the value of the recorded materials is rounded up to whole units;

The amount of TZP is distributed, taking into account their percentage, which has established at the beginning of the reporting period. The average percentage for the reporting period in this case is not calculated. If the sum of the TZP defined in this way will be overestimated or understated, then in the next reporting period it should be corrected;

The amount of TZP is distributed according to the standard enshrined in planned calculations. If the actual costs differ from the regulatory, then the difference is taken into account in the next reporting period;

The amount of TZP is completely charged to an increase in the value of materials consumed in the reporting period. The use of this method is allowed if the sum of the TZR does not exceed 5 percent of the accounting value of the materials.

18.4. Write-off TZR

Note!

Before determining the amount of TZR, which is written off into the costs of the reporting period (month), it is necessary to calculate the average percentage of TZP relating to the value of the materials written off. To do this, use the formula:

The amount of TZR, which must be written off, is determined as follows:

The cost of materials written off in production × percentage of TZP to be debited at the end of the month.

Task 32.. According to the accounting policies of the organization, transport and procurement costs are taken into account on a special subaccount of account 10 "Materials" (subaccount 10-12).

At the beginning of the month in accounting companies, 1400 units are listed. Materials. Their contractual value is 1 120,000 rubles. (without VAT). The amount of TZP, which comes to the balance of materials is equal to 134,400 rubles. (without VAT).

For a month, 8,000 units were purchased. Materials. The cost of the entire party installed by the supplier is 8,024,000 rubles. (including VAT - 1,224,000 rubles).

To acquire materials, the organization used the information and consulting services of a third-party organization. Their cost was 35,400 rubles. (including VAT - 5400 rubles.). Materials were bought through an intermediary. The cost of payment of its services is equal to 23,600 rubles. (including VAT - 3600 rubles.). Materials delivered to a warehouse by transport organization. The cost of payment for delivery services amounted to 590,000 rubles. (including VAT - 90,000 rubles.). During the month, materials were released in the amount of 5,654,000 rubles.

Create accounting wiring, find the total amount of TZR based on the materials received within a month, the percentage of TZP, which comes to the write-off of materials and the amount of TZP to be disciplined.

Task 33.. At the beginning of the month, 3000 units are registered in the organization. Materials totaling 900,000 rubles. (without VAT). The amount of the TZR, which is on them, is 27,000 rubles. (without VAT). During the month, 5,000 units were purchased. Materials worth 1,550,000 rubles. (without VAT). The amount of TZR on them was 62,000 rubles. (without VAT). During the month, materials were released in the amount of 950,000 rubles.

Find the percentage of deviations perpetuated by the materials and compile accounting wiring.

Similar information.

The use of the method using accounts 15 "Preparation and acquisition of material values" and 16 "Deviation in the value of material values" allows you to take into account in the actual cost of TZP materials made after the transition of ownership of materials. In this case, the debit of account 15 reflects the receipt of materials. The organization then reflects the debit of account 15 shipping costs (loading and unloading works, etc.), including those produced after the transfer of ownership of materials. When all expenses will be taken into account, the organization overshadows materials on account 10 (at a discount price), and at the expense 16 will be written off the deviation of the actual cost (taking into account TZP) from credentials. These amounts subsequently (at the end of the month) are debited on account 20 (23, 25, 26) in proportion to the value of the recorded materials. Therefore, this option allows you to distribute the TZP (including those produced after the transfer of ownership of materials) between written off and as-imposed materials. That is, if for example, materials are used to produce products, the TZP is included in its cost in proportion to the value of the recorded materials.

Such an order follows from the instructions for the account plan (account 10, 15, 16), paragraph 8 of paragraph 6 of PBU 5/01 and paragraphs 86, 87 of the methodological instructions approved by the Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n.

If the materials entering the organization reflects on account 10 without the use of accounts 15 and 16, then when they are transmitted to the place of use actually occurs inner move (clause 51 of methodical instructions approved by the Order of the Ministry of Finance of Russia of December 28, 2001 No. 119n). That is, the organization delivers materials to the place of use, the cost of which is already formed on account 10. Based on paragraph 12 of PBU 5/01, the actual cost of materials cannot be changed. Therefore, TZR does not increase the actual cost of materials, and depending on the purpose of using the MPS, the costs of the account 20 (23, 25, 26, 97) (clause 5, 16, 18 of PBU 10/99) are taken into account. At the same time, in account the amount of shipping costs (loading and unloading, etc.) reflect the wiring:

Debit 20 (23, 25, 26, 97) Credit 60

- reflects the costs associated with the delivery of materials to the place of use.

Council: There are arguments to take into account the cost of TZR in the actual cost of materials, even if the organization comes with the MPZ without the use of accounts 15 and 16. They are as follows.

To take into account the TZR in the actual cost of materials, to the account 10, discover the subaccount "Materials on the way". This will correct the cost of materials on the value of the TZP, produced already after the receipt of the MPZ. Such a conclusion allows you to make it paragraph 26 of PBU 5/01, which allows the actual cost of the actual cost on the materials on the way.

When using subaccount "Materials on the way" open to account 10, make the following wiring:

- reflects the cost of materials on the way;

Debit 10 subaccount "Materials on the way" Credit 60

- the actual cost of materials on the amount of TZP, produced after the transition of ownership of the MPZ, is adjusted;

Debit 10 Credit 10 subaccount "Materials in the way"

- Discarded materials.

Such an order follows from the instructions for the account plan.

Distribution of TZP when delivering several types of materials

Situation: how to distribute TZR in accounting by several types of materials delivered by one vehicle?

The procedure for the distribution of transportation costs in accounting by regulatory documents is not regulated. Therefore, the optimal method organization can develop independently and consolidate in accounting policies (clause 4, 7 PBU 1/2008). For example, when delivering heterogeneous materials by one vehicle, the TZP can be distributed in proportion to the number of materials, their weight or volume, depending on the specifics of the organization's activities (or from the range of assets obtained).

If several dissimilar materials are included in one delivery (for example, some materials are measured in pieces, others in kilograms), then first the organization must distribute the TZP between these groups. This can be done, for example, in proportion to the number of places occupied in the vehicle. There is another option - to bring all units of measurement to one, for example, to kilograms. The second option is more versatile, but requires more complex calculations. Inside one group of materials, the TZP can be distributed in proportion to the units of measurements in which each nomenclature number of this group is taken into account.

An example of the distribution of the TZP between heterogeneous materials by the method of translation of all units of measurement to one

In Alpha LLC, two vehicles were delivered by two types of materials: sheet metal (100 sheets) and metallic corner (200 m). Transport costs amounted to 7,000 rubles. without VAT.

For the distribution of transport costs, the Alpha Accountant translated various units of measurement of materials in one - kilograms. The weight of one metal sheet is 60 kg. The weight of one meter corner - 15 kg. The total weight of the delivered materials is:
60 kg × 100 sheets + 15 kg × 200 m \u003d 9000 kg.

The amount of transportation costs accountant distributed as follows.

Transportation costs for the delivery of sheet metal amounted to:
7000 rub. × 6000 kg: 9000 kg \u003d 4667 rub.

Transportation costs for delivery Corner metal made up:
7000 rub. × 3000 kg: 9000 kg \u003d 2333 rub.

Accounting: TZR distribution methods

To reduce the complexity of the distribution of transport and procurement costs, the accountant can use one of the following simplified methods:

the amount of TZR for all materials adopted for accounting in the reporting period is fully distributed between the materials written off on account 20, 23 and 91-2. The use of this method is allowed if the sum of the TZR does not exceed 10 percent of the value of all written off materials;

the average percentage of TZP belonging to the value of the recorded materials is rounded up to whole units;

the amount of TZP is distributed, taking into account their percentage, which has established at the beginning of the reporting period. The average percentage for the reporting period in this case is not calculated. If the sum of the TZP defined in this way will be overestimated or understated, then in the next reporting period it should be corrected;

the amount of TZP is distributed according to the standard enshrined in planned calculations. If the actual costs differ from the regulatory, then the difference is taken into account in the next reporting period;

the amount of TZP is completely charged to an increase in the value of materials consumed in the reporting period. The use of this method is allowed if the sum of the TZR does not exceed 5 percent of the accounting value of the materials.

Such an order is provided for in paragraph 88 of the methodological instructions approved by the Order of the Ministry of Finance of Russia of December 28, 2001 No. 119n.

Accounting: write-off TZP to expenses

Calculating the average percentage, determine the amount of TZP, which is written off at the cost of the reporting period. To do this, use the formula:

Such an order is provided for in paragraph 87 of the methodological instructions approved by the Order of the Ministry of Finance of Russia of December 28, 2001 No. 119n.

An example of reflection in the TZR account using accounts 15 and 16

Master Production Firm LLC is engaged in the manufacture of metal products. Accounting for incoming materials The organization leads using accounts 15 and 16.
On February 1, the organization registered:

on the account 10 - metal in the amount of 10 tons at an account of 2800 rubles / t for a total of 28,000 rubles;
on account 16 - the remainder of the TZP belonging to this type of materials - 3000 rubles.

During the month, "Master" was acquired 50 tons of metal in the amount of 168 150 rubles. (including VAT - 25 650 rubles.). The amount of TZR for these materials was 17,700 rubles. (including VAT - 2700 rubles.).
In February, 35 tons of metal were transferred to production.

Accountant "Masters" made such wiring such:

Debit 15 Credit 60
- 142 500 rubles. (168 150 rubles. - 25 650 rubles) - reflected the flow of metal;

Debit 19 Credit 60
- 25 650 rub. - accounting VAT on the acquired metal;

- 25 650 rub. - adopted to deduct VAT on acquired materials (subject to the invoice invoice);

Debit 10 Credit 15
- 140 000 rubles. (50 t × 2800 rub.) - the metal is credited at discount prices;

Debit 15 Credit 60
- 15 000 rubles. (17 700 rubles. - 2700 rubles) - reflected TZR;

Debit 19 Credit 60
- 2700 rubles. - account VAT C TZR;

Debit 68 subaccount "Calculations on VAT" Credit 19
- 2700 rubles. - adopted to deduct VAT on TZR;

Debit 16 Credit 15
- 17 500 rubles. (142 500 rubles. + 15 000 rubles. - 140 000 rubles) - written off the difference between the accounting price and the actual cost of the receipt metal;

Debit 20 Credit 10
- 98 000 rub. (35 t × 2800 rub.) - The accounting value of the metal transmitted to production is written off.

The amount of TZR, which is written off at the cost in February, the "Master" accountant calculated so.

The cost of metal in February, taking into account the remainder at the beginning of the month (at discount prices) amounted to:
2800 rub. × 10 t + 2800 rub. × 50 T \u003d 168 000 rub.

The amount of TZR in February, taking into account the balance at the beginning of the month is:
3000 rub. + 17 500 rubles. \u003d 20 500 rubles.

The average percentage of TZP belonging to the value of the recorded materials was:
20 500 rubles. : 168 000 rubles. × 100% \u003d 12.2%.

The amount of TZR, which is written off at cost in February, is equal to:
98 000 rub. × 12.2% \u003d 11 956 rub.

Debit 20 Credit 16
- 11,956 rubles. - Written off TZR for April.

As a document confirming the calculation of the amount of TZR, use the accountant's certificate.

Open

The composition of the TZR in tax accounting is not defined. Therefore, they can equate the costs listed in paragraph 70 of the methodological instructions approved by the Order of the Ministry of Finance of Russia of December 28, 2001 No. 119n. That is, the cost of cost will be the same as in accounting.

At the same time, with respect to the costs for which the Tax Code of the Russian Federation provides a special procedure for recognition, it is necessary to take into account this order. For example, interest on borrowed funds (including attracted for procurement of materials) in tax accounting are normalized (Article 269 of the Tax Code of the Russian Federation) and are included in the composition of non-engineering expenses (sub. 2, paragraph 1 of Art. 265 of the Tax Code of the Russian Federation). Other procedure for their accounting by the Tax Code of the Russian Federation is not provided. Therefore, it is impossible to include them in the cost of materials (including as a TZR).

The TZR, for which the special procedure of tax accounting is not provided, in full, are included in the value of the acquired materials (paragraph 2 of Art. 254 of the Tax Code of the Russian Federation). When calculating income tax, they do not form an independent type of costs and written off in the composition of the value of materials , with the acquisition of which were related.

The composition of the TZR, which form the actual cost (value) of materials in accounting and tax accounting, is presented in table.

VAT on TZR take to deduct In compliance with the conditions stipulated by Articles 171 and 172 of the Tax Code of the Russian Federation. Additional restrictions for TZP tax deductions Chapter 21 of the Tax Code of the Russian Federation does not establish.

USN

The tax base of organizations on the simplist, which pay a single tax on income, the TZP does not decrease (paragraph 1 of Art. 346.14 of the Tax Code of the Russian Federation).

If the organization pays a single tax on the difference between income and expenses, the TZP should be included in the cost of materials (sub. 5, paragraph 1 of article 346.16, paragraph 2 of Art. 254 of the Tax Code of the Russian Federation). The procedure for their write-off fully complies with the rules that are applied when calculating the income tax, taking into account the provisions of paragraph 2 of Article 346.17 of the Tax Code of the Russian Federation (paragraph 2 of Art. 346.16 of the Tax Code of the Russian Federation). This item establishes a prerequisite to recognize costs in simplified - their payment.

ENVD

The object of taxation of ENVD is the imputed income (paragraph 1 of Art. 346.29 of the Tax Code of the Russian Federation). Therefore, the calculation of the TZR tax base does not affect.

Outdoor and UHNVD

If the Organization applies the general tax system and pays UNVD, it should conduct separate accounting of income and expenses for calculating income tax and VAT (clause 9 of Art. 274, paragraph 4 of Art. 170 Tax Code of the Russian Federation).

With the general taxation system, TZP is generally not taken into account and are included in the cost of materials (paragraph 2 of Art. 254 of the Tax Code of the Russian Federation). If materials are simultaneously used in the activities of the organization, taxable ENVD, and activities on the general tax system, then their value (including TZP) should be distributed (paragraph 9 of Art. 274 of the Tax Code of the Russian Federation). The cost of materials related to one type of activity is not necessary to distribute.

VAT, which can be taken to deduct on allocated materials, determine the methodology established in paragraph 4.1 of Article 170 of the Tax Code of the Russian Federation.

Read more about it.How to take to deduct the entrance VAT when separating accountable and non-taxable operations .

To the share of expenses on the activities of the Organization, taxable ENVD, add the amount of VAT, which cannot be taken to deduct (sub. 3 of paragraph 2 of Art. 170 of the Tax Code of the Russian Federation).

Transport and procurement costs and their accounting

According to paragraph 70 of the methodical instructions transport and procurement costs (TZR)- These are the cost of the organization directly related to the process of the preparation and delivery of materials into the organization.

The composition of transport and procurement costs includes:

- costs associated with loading and unloading work;

- transportation costs;

- Travel expenses related to the preparation and delivery of materials;

- warehouse costs (if warehouses are used both for the workpiece of materials and for the storage of goods (finished products), such expenses can be attributed to current costs);

- expenses for the maintenance of procurement points, warehouses organized in places of workpiece of materials;

- payment for loans and loans attracted for the purchase of materials (accrued before making materials for accounting);

- shortage and damage within the limits of natural decrease;

- Natures, surcharges, Commission remuneration to intermediaries.

The approximate nomenclature (list) of the TZP is given in Appendix 2 to the methodological instructions approved by the Order of the Ministry of Finance of Russia of December 28, 2001 No. 119n.

In accounting transport and procurement costs (TZR), take into account one of the following ways:

1. Directly in the actual cost of each unit of materials;

First method It is advisable to use in organizations with a small nomenclature of materials, as well as in cases of significant significance of individual species and groups of materials. At the same time, the methods of transport and procurement costs are written off on accounting accounts along with the cost of materials transmitted to production.

Example 1.

In March LLC "Voyazh" acquired 1000 kg of cement totaling 11,800 rubles. (including VAT - 1800 rubles.) The costs of delivering cement to the organization's warehouse amounted to 1770 rubles. (including VAT -270 rub.). In April 500 kg of cement was released into basic production.

The accountant was the following wiring:

in March:

Debit 10.1 Credit 60- 10 000 rubles. - Cement is credited;

Debit 19 Credit 60- 1800 rub. - accounting by VAT for creditized cement;

Debit 10.1 Credit 60- 1500 rubles. - taken into account the TZR on creditized cement;

Debit 19 Credit 60- 270 rubles. - accounting by VAT on TZR;

in April:

Debit 20 Credit 10.1- 5750 rubles. - The cost of cement transmitted to production (taking into account TZP) is written off.

Before determining the amount of TZR, which is written off into the costs of the reporting period (month), you need to calculate medium percentage of TZRRelated to the cost of wrote off materials. To do this, use the formula:

Calculating the average percentage, determine sum of TZRwhich is written off at the cost of the reporting period. To do this, use the formula:

2. Apart in the account 15 "Production and acquisition of materials" (followed by the classification of 16 "deviation in the value of material values");

The second method of accounting TZR use organizations that take into account stocks at discount prices. In this case, TZR is part of deviations in the actual cost of materials from their accounting price and are written off in full at the end of the reporting period to account 16.

Example 2: Reflections in the TZR account using accounts 15 and 16.

Master manufacturing firm LLC is engaged in the manufacture of metal products. Accounting for incoming materials The organization leads using accounts 15 and 16.

- on account 10 - metal in the amount of 10 tons at an account of 2800 rubles / t for a total of 28,000 rubles;

- On account 16 - the remainder of the TZP belonging to this type of materials - 3000 rubles.

In February, 35 tons of metal were transferred to production.

Accountant "Masters" made such wiring such:

Debit 15 Credit 60- 142 500 rubles. (168 150 rubles. - 25 650 rubles) - reflected the flow of metal;

Debit 19 Credit 60- 25 650 rubles. - accounting VAT on the acquired metal;

- 25 650 rubles. - adopted to deduct VAT on acquired materials (subject to the invoice invoice);

Debit 10 Credit 15- 140 000 rubles. (50 t × 2800 rub.) - the metal is credited at discount prices;

Debit 15 Credit 60- 15 000 rubles. (17 700 rubles. - 2700 rubles) - reflected TZR;

Debit 19 Credit 60- 2700 rubles. - account VAT C TZR;

Debit 68 subaccount "Calculations on VAT" Credit 19- 2700 rubles. - adopted to deduct VAT on TZR;

Debit 16 Credit 15- 17 500 rubles. (142 500 rubles. + 15 000 rubles. - 140 000 rubles) - written off the difference between the accounting price and the actual cost of the receipt metal;

Debit 20 Credit 10- 98 000 rub. (35 t × 2800 rub.) - The accounting value of the metal transmitted to production is written off.

The amount of TZR, which is written off at the cost in February, the "Master" accountant calculated so.

The cost of metal in February, taking into account the remainder at the beginning of the month (at discount prices) amounted to:

2800 rub. × 10 t + 2800 rub. × 50 T \u003d 168 000 rub.

The amount of TZR in February, taking into account the balance at the beginning of the month is:
3000 rub. + 17 500 rubles. \u003d 20 500 rubles.

The average percentage of TZP belonging to the value of the recorded materials,

amounted to:
20 500 rubles. : 168 000 rubles. × 100% \u003d 12.2%.

The amount of TZR, which is written off at cost in February, is equal to:
98 000 rub. × 12.2% \u003d 11 956 rub.

Debit 20 Credit 16- 11,956 rubles. - Written off TZR for February.

3. Separately on a separate subaccount, open to account 10 "Materials", for example on subaccount "Transport and procurement costs."

Third way. If a separate account of account is selected for TZR accounting, then a separate calculation is made to write off.

Example 3.

According to the accounting policies of the organization, transport and procurement costs are taken into account on a special subaccount of account 10 "Materials" (subaccount 10-12).

For a month, 8,000 units were purchased. Materials. The cost of the entire party installed by the supplier is 8,024,000 rubles. (including VAT - 1,224,000 rubles).

The cost of buying materials reflect records:

Debit 10-1 Credit 60 - 6,800,000 rubles. (8 024,000 - 1 224 000) - the actual cost of materials is reflected;

Debit 19 Credit 60 - 1,224,000 rubles. - accounting by the "entrance" VAT on materials;

Debit 10-12 Credit 60 - 30 000 rub. (35 400 - 5400) - expenses for payment of information and consulting services related to the purchase of materials are taken into account as part of the TZR;

Debit 19 Credit 60 - 5400 rubles. - accounting by the "entrance" VAT on information and consulting services related to the purchase of materials;

Debit 10-12 Credit 60 - 20 000 rubles. (23,600 - 3600) - expenses for payment of the intermediary services are taken into account as part of the TZR;

Debit 19 Credit 60 -36 000 rubles. - reflected "entrance" VAT for the services of the mediator;

Debit 10-12 Credit 60- 500 000 rubles. (590,000 - 90,000) - the cost of delivery of materials are taken into account in the composition of the TZR;

Debit 19 Credit 60 - 90 000 rub. - accounting by the "entrance" VAT on the cost of delivery of materials;

Debit 68 Credit 19 - 1 323 000 rub. (1,224,000 + 5400 + 3600 + 90,000) - adopted to deduct VAT on the cost of acquiring materials.

The total amount of TZP on materials received within a month is equal to:
30 000 + 20 000 + 500 000 \u003d 550 000 rubles.

The percentage of TZP coming on the written off materials will be:
((134 400 rubles. + 550 000 rub.): (1 120 000 + 6 800 000 rub.)) × 100% \u003d 8.641%

The amount of TZP to be debited is equal to:

5,654,000 rubles. x 8,641% \u003d 488 562 rub.

When writing off materials and TZR on them records records:

Debit 20 Credit 10-1 - 5,654,000 rubles. - written off materials in production;

Debit 20 Credit 10-12 - 488 562 rub. - The sum of the TZP falling on materials released into production is written off.

As a document confirming the calculation of the amount of TZR, use the accountant's certificate.

The selected method of accounting for TZR will focus in accounting policies.

TZR in accounting

Such an order was established by paragraph 83 of the methodological instructions approved by the Order of the Ministry of Finance of Russia of December 28, 2001 No. 119n.

5.4.8. Typical correspondence for the accounting of production reserves

Account 10 "Materials"

By debit account

Debit	Credit	The content of the economic operation
Reflects the movement of materials within the organization (from the warehouse to the warehouse)
Discarded materials at discount prices
Called material values \u200b\u200bof their own production (for example, packaging)
The cost of materials includes the sum of the general production costs directly related to their acquisition.
The cost of materials includes the sum of the general costs directly related to their acquisition.
Losses from marriage reduced on the cost of return waste
Page part of the released finished products for its use as materials (raw materials) (when using account 40)
Finished products needed for their own needs of the organization, translated into materials
Discarded materials received from suppliers
Materials were obtained under a short-term loan agreement
Materials were obtained under a long-term loan agreement
Called materials acquired by accountable persons; Paid by accountable persons related to the delivery of materials
75-1	Called materials made as a contribution to share capital
Reflects the cost of services provided by third parties for the delivery of materials
91-1	Discarded materials identified during inventory and previously not taken into account on accounting accounts
91-1	The materials remaining after the write-off of fixed assets or other property of the organization

On credit account

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Calculation of transport and procurement costs (TZR)

The composition of transport and procurement costs includes:

- expenses for the content of the procurement and warehouse apparatus of the organization, including expenses for the remuneration of employees of the organization, directly engaged in the workpiece, acceptance, storage and leave of acquired materials, employees of special procurement offices, warehouses and agencies organized in places of preparation (procurement) of materials, workers, directly occupied by the workpiece (purchase) of materials and their delivery (maintenance) into the organization, deductions to the social needs of these employees;
Note. If employees of the organization listed in the previous paragraph are engaged not only by the workpiece, acceptance, storage and release of materials, but also values \u200b\u200brelated to non-current assets, finished products, semi-finished products of their own production, etc., then the cost of maintaining the content of the procurement the warehouse apparatus directly on the costs of production on the relevant calculation of overhead items;

- expenses for the content of special procurement points, warehouses and agencies organized in places of workpieces (except expenses for labor payments with deductions for social needs);

- Natures (surcharges), commission remuneration (the cost of services) paid to equipped, foreign economic and other intermediary organizations;

- payment for storing materials in the acquisition places, at railway stations, ports, marins;

- the cost of losses on the materials in the way (shortage, damage), within the limits of natural decrease;

- other expenses.

Usually Transport and procurement costs A rather tangible share of the actual cost of materials is a rather tangible share. The import costs (TZP) of the organization are taken to account by:

direct (direct) Turning on the TZR into the actual cost of the material (accession to the contract of material, accession to the monetary assessment of the contribution to the authorized (share) capital, made in the form of material and industrial reserves, accession to the market value of gratuitous materials and other materials).

Direct (direct) Turning on the TZR in the actual cost of the material is advisable in organizations with a small nomenclature of materials, as well as in cases of significant significance of individual species and groups of materials.

The specific version of the TZR accounting is established by the organization independently and is reflected in accounting policies.

Transport and procurement costs are taken into account by individual types and (or) groups of materials. An approximate range of transport and procurement costs is provided in Appendix 2 to this methodological instructions. If there is no significant difference in the specific weighing of the TZR, as well as in cases of impossibility of their assignment directly on specific types and (or) groups of materials (for example: by expenses related to the content of the procurement and warehouse apparatus, pay for third-party services, etc.) It is allowed to keep records of the TZP as a whole on subaccount to the account "Materials" or as a whole "Preparation and acquisition of materials".

When applying the TZR accounting method by joining the specified expenses to the "Production and Acquisition of Materials" account in the deviation in the value of materials (the difference between the actual cost of acquired materials and their accounting price) includes the amount of TZP and the difference between the value of the material at the bargain price and its accounting price. .

Accounting for transportation and pricing costs based on materials. Accounting wiring

In accordance with paragraph 83 of methodological instructions on accounting of material and industrial stocks, transport and procurement costs (TZP) of the organization are taken to account by:

assigning TZR to a separate account "Preparation and acquisition of materials", according to the settlement documents of the Supplier;
assigning TZR to a separate subaccount to the account "Materials";
direct (direct) inclusion of the TZR in the actual cost of the material (accession to the contract of material, accession to the monetary assessment of the contribution to the authorized (share) capital, made in the form of material and industrial reserves, joining the market value of free materials, etc.).

The specific version of the TZR accounting is established by the organization independently and is reflected in the organization's accounting policy.

The composition of transport and procurement costs (TZP) includes:

loading and transportation costs;
expenditures on the content of the procurement - warehouse organization
costs for the content of special procurement points, warehouses and agencies organized in places of blanks;
commission remuneration paid to equipped and other intermediary organizations;
fee for storing materials in acquisition places (ports, railway stations, etc.);
percentage fees for the loans and loans associated with the acquisition of materials;
expenses for business trips on the direct preparation of materials;
the cost of losses on the materials in the way (shortage, damage) within the limits of natural decrease;
other expenses.

An approximate range of transport and procurement costs is defined in Appendix 2 to methodical instructions.

Based on the TZP, the direct inclusion of transportation costs in the actual cost of the material is difficult to implement in real activity. The data (primary documents) on the composition and magnitude of the TZR may act with a significant intake in relation to the moment of receipt, and the most important thing - by the time of the write-off of materials into production, and further formation of the cost of products manufactured (services).

Thus, the first two ways to reflect the TZR in accounting of the organization remains. The general meaning of these techniques lies in separate accounting (accumulation) of the TZP during the reporting period and the further redistribution of the amount of TZP is proportional to the flow rate and remnants of materials in warehouses. The calculation of the amount of TZP to be debited to accounting accounts on which the consumption of relevant materials is reflected, is carried out according to the following formula:

The distribution coefficient of TZR \u003d (TZP at the beginning of the reporting period + TZP for the reporting period) / (residue of materials at the beginning of the reporting period + the arrival of materials during the reporting period) * 100.

The sum of the TZR to write off during the reporting period \u003d consumption of materials during the reporting period * distribution coefficient / 100.

How to keep accounting transport and procurement costs

With a specific weighing of the TZR not exceeding 10% of the accounting cost of materials, their amount can be completely charged to the "Basic Production" account, "auxiliary production" and to increase the value of the materials sold.

Below are the wiring, reflecting TZP accounting using a separate account subaccount 10. Posting data reflect the distribution of TZR amounts to the main accounting accounts for the consumption of materials

DT account	Account kt.	Wiring Description	Wiring amount	A document base
10.10	60.01	Reflects the receipt of TZR from counterparties	The sum of TZR	Certificate of completion Invoice invoice
19	60.01	VAT has highlighted belonging to TZR	VAT sum	Certificate of completion Invoice invoice
68.2	19	Reflects VAT for reimbursement from the budget	VAT sum	Invoice invoice Book of purchases Certificate of completion
25	10.10	Reflects the write-off of TZR to account for the accounting of all-industrial costs of materials during the reporting period		Accounting certificate
26	10.10	Reflects the write-off of the TZP on account of the accounting of general expenses of materials during the reporting period	The calculated amount of TZR to write off	Accounting certificate
23	10.10	Reflects the write-off of the TZR to account the consumption of materials on auxiliary production during the reporting period	The calculated amount of TZR to write off	Accounting certificate
20	10.10	Reflects the write-off of the TZR to accounting accounts for the consumption of materials on the main production during the reporting period	The calculated amount of TZR to write off	Accounting certificate
90.2	10.10	Reflects the write-off of the TZR to accounts for the sale of materials for the reporting period	The calculated amount of TZR to write off	Accounting certificate

List of accounts involved in accounting postings:

Accounting and write-off of transport and procurement costs

Transport and procurement costs - These are the cost of the organization directly related to the process of the preparation and delivery of materials into the organization.

The TZR includes:

- expenses for loading materials into vehicles and their transportation payable by the buyer in the top of the price of these materials under the contract;

- expenses for the content of the procurement and warehouse apparatus of the organization;

- percentage fees for the loans and loans associated with the acquisition of materials before making them to accounting;

- expenses for business trips on the direct preparation of materials;

- the cost of losses on the materials supplied in the way (shortage, damage) within the limits of the norms of natural decrease;

- other expenses.

In accordance with paragraph 83 of the Methodical Indications No. 119n, TZP are taken to account by:

- assigning TZR to a separate account 15 "Preparation and acquisition of material values" according to the supplier's settlement documents;

- assigning TZR to a separate subaccount account for 10 "Materials";

- direct (direct) turn on the TZP in the actual cost of the material. This is advisable in organizations with a small nomenclature of materials, as well as in cases of significant significance of individual species and groups of materials.

If the organization acquires the materials for resale and includes the costs of delivery of such materials to the warehouse in the costs of circulation, it must take into account the TZP on the debit of account 44 "Sale expenses", and in the future write off these expenses in the debit of account 90 "Sales", subaccount 2 "Cost of sales".

The selected method of accounting for expenditures on the preparation and delivery of the MPS must be reflected in the organization's accounting policy used for accounting purposes.

The amount of direct spending in terms of transportation costs relating to the remnants of unrealized goods is determined by the average percentage for the current month, taking into account the retail balance at the beginning of the month in the following order:

1) the amount of direct expenses falling on the balance of unrealized goods at the beginning of the month and implemented in the current month;

2) the cost of acquiring goods implemented in the current month is determined, and the cost of acquiring the remainder of unrealized goods at the end of the month;

3) the average percentage is calculated as the ratio of the amount of direct costs for the cost of goods;

4) The amount of direct expenses relating to the residue of unrealized goods as the product of the average percentage and the cost of the balance of goods at the end of the month is determined.

Example. The organization LLC "X" takes into account the costs of delivery of materials as part of the cost of sale.

Suppose that the balance of the account 44 "Sale expenses" at the beginning of the current month amounted to 20,000 rubles, the cost of delivery of goods from the supplier for the current month is equal to 40,000 rubles.

The balance of materials at the beginning of the current month was 100,000 rubles. For the current month, materials were received for resale in the amount of 500,000 rubles, goods were sold in the amount of 400,000 rubles.

Consequently, the remainder of unrealized materials at the end of the current month will be equal: 200,000 rubles. (100 000 rub. + 500 000 rubles. - 400 000 rub.).

The sum of transportation costs to be written off for the current month is calculated as follows:

1) The amount of the remnant of transportation costs at the beginning of the month and transportation expenditures carried out in the reporting month will be: 60,000 rubles. (20 000 rubles. + 40 000 rub.);

2) the amount of goods implemented in the current month and the balance of unrealized goods at the end of the month will be equal to: 600,000 rubles. (400,000 rubles. + 200 000 rub.);

3) the average percentage of transportation costs with respect to the total cost of goods will be: 10% ((60,000 rubles / 600,000 rubles) x 100%);

4) The sum of transportation costs relating to the residue of unrealized goods, at the end of the current month will be equal to: 20,000 rubles. (200 000 rubles.

3. Accounting for transport and procurement costs.

5) The amount of transportation costs that will reduce the taxable income tax base in the current month will be: 40,000 rubles. (20 000 rubles. + 40 000 rubles. - 20 000 rub.).

In Accounting LLC "X" writing off transportation costs for the current month reflected:

Fact of economic life	Amount, rub.	Correspondence bills
debit	credit
Celebrated transportation costs for sales cost	40 000	90.2

Transport and procurement costs can be taken into account on a special subsecuit to the account 10 and distribute at the end of the month between reserves written off in production, and reserves in warehouses.

Example. An incoming balance on subaccount 10.1 "Materials |" - 3800 rub., By subaccount 10.11 "Transport and procurement costs" - 2700 rubles.

In the reporting period:

- materials were obtained in the amount of 60,000 rubles. (VAT is not taken into account);

- services provided by the transport organization for the delivery of materials to the organization's warehouse - 1180 rubles, incl. VAT - 18%;

- The services of intermediaries for the purchase of materials are paid - 4720 rubles, incl. VAT - 18%;

- Material values \u200b\u200bare released at bargain price for the amount of 55,000 rubles.

We define the actual cost of harvested material values \u200b\u200bfor the reporting period and calculate the share of transport and procurement costs related to the materials released into the production, as well as accounting records according to the economic operations.

The actual cost of material values

during the reporting period

Accounting records for performed operations

Fact of economic life	Debit	Credit	Amount, rub.
This was done	10.1	60.1	60 000
Services provided by transport organization	10.11	60.1	1 000
VAT has been brought by the transport organization	19.3	60.1
Services for the acquisition of materials	10.11	60.1	4 000
VAT filed by intermediaries	19.3	60.1
Materials released in production	10.1	55 000
Written off TZR, which come to the materials used in the production	10.11	6 639
Transport organization services paid	60.1	1 180
Executive services paid	60.1	4 720

Trade organizations may not include in the actual cost of purchased goods the costs of the workpiece and delivery of goods produced before the transfer of goods on sale. These costs a trading enterprise may include sales costs (pb. 13 of PBU 5/01).

3.3.3. Transport and procurement costs

The transportation costs (TZR) associated with the acquisition of materials belong (clause 70 of the MPZ methodological instructions):

- the cost of transporting and loading materials into vehicles;

- costs of storage of materials;

- expenses for the content of the procurement and warehouse;

- remuneration paid by intermediary organizations through which materials acquired;

- expenses for the container;

- customs duties and other payments related to the import of materials;

- shortages and losses from damage in ways within the limits of natural loss;

- Other expenses related to the acquisition of materials.

In accounting, transport and procurement costs can be taken into account by one of three ways:

- include in the actual cost of materials (that is, to take into account these expenses on the same subaccount of account 10, as the materials themselves);

- reflect on a separate account of account 10 (for example, on subaccount 10-10 "Transport and procurement costs");

- take into account the account 15 "Preparation and acquisition of material values."

The method that the Organization has elected to account for transport and prize-based expenses, it should reflect in his accounting policies for accounting purposes.

First methodit is advisable to use in organizations with a small nomenclature of materials, as well as in cases of significant significance of individual species and groups of materials. At the same time, trans-tailoring costs are discharged to cost accounting accounts along with the cost of materials transferred to production.

The second way.If a separate account of account is selected for TZR accounting, then a separate calculation is made to write off. The reporting month TZR is debited either by percentage of the reporting period, or according to the regulatory percentage laid down in planned calculations with appropriate adjustments.

Third waytZR accounting is used by organizations that take into account reserves at discount prices. In this case, TZR is part of deviations in the actual cost of materials from their accounting price and are written off in full at the end of the reporting period to account 16.

Paragraph 88 of guidelines allows you to write off to account 20 "Basic Production" or account 23 "Auxiliary Production" The entire amount of TZP not included in the value of materials. True, only with the condition that the proportion of TZP in the value of materials does not exceed 10 percent.

In tax accounting, transport and procurement costs can be taken into account in two ways. Or attribute them to other expenses, or include in the purchase price. The second option offers paragraph 2 of Article 254 of the Tax Code of the Russian Federation.

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The right to choose between two accounting options provides an accountant with paragraph 4 of Article 252 of the Tax Code of the Russian Federation. We will remind, he says that the taxpayer independently decides how to take into account the spent means if, they can be attributed to several types of expenses.

Obviously, for the company it is more profitable for the first option: transportation costs will be taken into account when calculating the tax before the sale of products, which is made of imported materials. But if the specified costs make up a minor part of material expenses, the accountant makes sense to take care that the tax and accounting cost of materials turn out to be equal.

In any case, in accounting in a decrease in revenue, that is, the debit of the account 90 "Sales" includes not the full amount of TZP, but only the part of it that comes from the products implemented. Therefore, it is possible to avoid temporary differences in material expenditures in only one way: to include TZP in the accounting and tax cost of materials. Accounting for the TZR on account 15 or on a separate subaccount account 10 will only complicate the work of the accountant. Also, it is not necessary to use the "benefits" provided for in paragraph 88 of the methodological instructions. Indeed, in tax accounting, it is impossible to distribute the entire amount of transport and contamination costs between "incomplete", ready and implemented products.