Accounting costs. Insurance Premium Prize

How to take into account the cost of CASCO and OSAGO with "Simplified"

From this article you will learn:

How to take into account the cost of insurance of OSAGO and CASCO in accounting.
Costs for which types of insurance can be recognized in tax accounting on USN.
It is necessary to independently calculate the tariffs before writing off the cost of the CTP on the costs of "simplified".

If you have a "simplified" with the object "Revenues". You do not consider the costs of tax accounting. But accounting is conducted by general rules, so the information set out in the article may be useful to you.

The first thing to be done when buying a car is to insure the autocarted responsibility of those who will manage the car. As a rule, insurance is paid when the car has not left the car dealership yet. And in fact, this is the very first consumption associated with the operation of the car, and it is mandatory, since without auto-trap it is impossible to drive. In addition, many car owners voluntarily insure the car from damage and the embezzlement, buying the Casco Policy. In the article, we will talk about how to take into account such spending.

How to reflect insurance in accounting

In accounting need to take into account absolutely all expenses, and insurance costs are no exception. And since the machine is used in business activities, then spending related to its content and operation are expenses for ordinary species Activities (p. 7 and 9 PBU 10/99 "organization expenses"). Corresponding will be the account of 76 "Calculations with different debtors and creditors", subaccount "Calculations on property and personal insurance" (why it is advisable to apply this particular account, read in the insertion on p. 38).

Note. Why, when taking into account the cost of insurance in accounting, you do not need to use 97 "expenditure of future periods"

Irina Bogomolov, Director of Audit Company Audit and Finance, Member of the Governing Council of the Sverdlovsk Department of the Chamber tax consultants Russia

Many accountants are accustomed to reflect the cost of motorways as expenses of future periods on account 97. However, payments both by voluntary and compulsory insurance are not quite suitable for the concept of expenditure of future periods.
Wiring for insurance premiums

This is explained as follows.

First, there is a possibility of returning the insured part of the paid insurance premium in the case of early termination insurance contract (clause 3 of Art. 958 of the Civil Code of the Russian Federation).

Secondly, when making a payment under the contract, the service is not considered fully rendered, respectively, expenses manufactured.

Therefore, the amount listed by the insurance company is nothing but issued an advance. And it is advisable to reflect it on account 76 "Settlements with different debtors and creditors." Especially since the plan of accounts accounting The financial and economic activities of organizations to it provides for a special subaccount "Settlements on property and personal insurance" (order of the Ministry of Finance of Russia from 31.10.2000 N 94N).

You can write off the cost of insurance for expenses, you can either at a time at the date of payment (p. 18 PBU 10/99), or evenly during the term of the insurance contract (p. 19 PBU 10/99). The selected method should be fixed in accounting policies.

Read also. What accounts account for accounting to reflect certain expenses, we described in detail in the magazine "Simplified", 2013, N 5, p. 43.

You can write off the cost of automotive insurance for expenses by one of the two methods specified in the table. A specific decision on the application of one or another option, you need to register in accounting policies for accounting purposes.

Comparative analysis of ways to write off insurance in accounting

—————————————————————————
The method of characteristic What is the convenience of the method
—————————————————————————
The lump sum of insurance is included 1. Such an accounting procedure
Assignment to expenses on regular species is convenient for companies,
the total amount of activity at the same time on the date of activity of which
Insurance of the Insurance Agreement is seasonal
on costs for the payment of the policy) character and which
(p. 5, 7 and 18 PBU 10/99). Acquire insurance
Wiring will be the following: for the working period.
Debit 76, subaccount "Calculations 2. The method allows
on property and personal convergence of accounting
Insurance ", Credit 51 and tax accounting. After all
- reflected payment of the insurance premium; in tax accounting
Debit 20 (23, 26, 44) Credit 76, with USN Insurance
subaccount "The calculations on the property refers to expenses
and personal insurance ", at the same time immediately
- related to expenses cost after payment
insurance premium under the contract
Insurance
—————————————————————————
The uniform cost of insurance is included in the case of significant
Write off the price of expenses on the usual types of insurance costs
The activities on the activity monthly during this method allows
Costs of the policy (p. 3 3 and distribute amounts
During 19 PBU 10/99). Cost costs for months
The term of writing off the month is determined
actions based on the number of days
Insurance this month. For
This must be calculated
one day of insurance (divided
Price policy for the number of days
per year) and multiplying it by the number of days
In a month. At the date of payment of insurance
Registration award is recorded:
Debit 76, subaccount "Calculations
on property and personal
Insurance ", Credit 51
- reflected payment of the insurance premium.
Monthly when writing off the insurance
Expenditures are drawn up
wiring:
Debit 20 (23, 26, 44) Credit 76,
subaccount "Calculations for property
and personal insurance ",
- cost expenses
Insurance Prize for the current month
—————————————————————————

Example 1.. Accounting for auto insurance costs

Riga LLC applies USN with the object of taxation "Revenues minus costs". On May 1, 2013, the company acquired a car for production needs and on the same day I paid the policy of OSAGO for one year in the amount of 8000 rubles. And on May 7, the Casco policy acquired, also for a year, and paid 40,000 rubles for him. Let's see how the accounting of insurance costs will differ in two ways of accounting.

Method 1. One-time recognition of insurance in accounting. The entire amount of insurance of the accountant LLC Riga will reflect in accounting at the date of payment of the policies. Postings will be the following:

8000 rub. - reflected payment of the insurance premium;

8000 rub. - the cost of the insurance premium under the insurance contract is classified;

Debit 76, subaccount "Calculations for property and personal insurance", Credit 51

40 000 rubles. - reflected payment of the insurance premium;

Debit 20 Credit 76, subaccount "Calculations on property and personal insurance",

40 000 rubles. - Cost expected the cost of the insurance premium under the insurance contract.

Method 2. Uniform accounting of the cost of the insurance policy. Entries will be as follows:

Debit 76, subaccount "Calculations for property and personal insurance", Credit 51

8000 rub. - reflected payment of the insurance premium on the OSAGO;

Debit 20 Credit 76, subaccount "Calculations on property and personal insurance",

679,45 rub. (8000 rubles: 365 days. X 31 days.) - CPU expenses for the May 2013;

Debit 76, subaccount "Calculations for property and personal insurance", Credit 51

40 000 rubles. - paid the cost of CASCO;

Debit 20 Credit 76, subaccount "Calculations on property and personal insurance",

2739,73 rubles. (40,000 rubles: 365 days. X 25 days.) - Casco expenses are written off for May 2013.

Essence of the question. There are two options for recognizing the car insurance costs in accounting: to write off the cost of the policy immediately or distribute it evenly based on the term of the insurance contract.

Memo. The cost of insurance should be taken into account on account 76 "Calculations with different debtors and creditors", discovering subaccount "Calculations on property and personal insurance".

How to take into account the costs of tax accounting

In tax accounting when we can write off only the cost mandatory insurancewhich is OSAGO (PP. 7 p. 1 Art. 346.16 of the Tax Code of the Russian Federation). Moreover, as stated in paragraph 2 of Art. 263 of the Tax Code of the Russian Federation, in expenses you can include the amount of insurance only within the tariffs (paragraph 2 of Art. 346.16 of the Tax Code of the Russian Federation). However, it is not necessary to calculate these tariffs. Since insurance companies determine the amount insurance fee By payment already taking into account these limits, depending on the category of your transport: cargo, passenger, bus, etc. (paragraph 10 of the Decisions of the Government of the Russian Federation of 07.05.2003 No. 263). Therefore, to take into account in the expenditures under the "simplist" you will need all the paid cost of the policy immediately after its payment (paragraph 2 of Art. 346.17 of the Tax Code of the Russian Federation), and to write off the price of insurance for costs monthly on the basis of the term for which it is framed as in accounting , it is impossible. After all, the requirement for uniform accounting for such expenses in tax accounting does not apply to "simplists". It is established only for profit tax payers (clause 6 of Art. 272 \u200b\u200bof the Tax Code of the Russian Federation).

Memo. Take into account in the costs when wept costs, the cost of the CTP immediately after its payment (paragraph 2 of Art. 346.17 of the Tax Code of the Russian Federation). It is uniformly to write off the price of the policy based on the period to which it is decorated, it is impossible.

But you will not be able to reduce the tax base for the "simplified" tax on the cost of the CASCO policy. All because the list of costs that can be taken into account when "simplified" is limited (Art. 346.16 of the Tax Code of the Russian Federation). And the costs of paying voluntary insurance insurance in it are not named (the letter of the Ministry of Finance of Russia of 10.05.2007 No. 03-11-04 / 2/119).

Important circumstance. In tax accounting, with USN, it is possible to write off only the cost of the OSAGA policy. The amount paid for the CASCO is impossible to attribute to costs.

Example 2.. Tax accounting of expenses for mandatory auto insurance

We use the terms of example 1. and see how the accountant Riga LLC reflects insurance in tax accounting.

The accountant of the company will be able to attribute to expenses when wept only the cost of the OSAGA policy. May 1, 2013 it will fully include 8,000 rubles. And reflect this amount in the accounting book (PP. 7, paragraph 1 of Art. 346.16 and paragraph 2 of Art. 346.17 of the Tax Code of the Russian Federation). But 40 000 rubles. Will be unaccounted. Since Casco is a voluntary type of insurance, not necessarily.

Nuances requiring special attention. In accounting, the cost of insurance, regardless of the type of insurance, can be attributed to costs. For this, there are two ways: either billing the price of the policy at the date on the date of its payment, or evenly attribute the amount paid on the expenditure based on the term of the contract.

In tax accounting, with USN, it is possible to write off only the cost of compulsory insurance, which is the OSAGO. Take into account the price of the CASCO policy in expenditures under the "Simplified" can not be voluntary insurance.

Cost of Osago insurance Company Determines on special rates. Therefore, in the tax accounting, it is possible to write off on costs when wept the entire amount of the policy after its payment.

N.G. Sazonova

Expert magazine "Simplified"

Accounting for voluntary and mandatory car insurance

From July 1, 2003 entered into force the federal law of April 25, 2002 N 40-FZ "On compulsory insurance civil responsibility Owners vehicle"Now every organization having passenger cars, trucks, motorcycles, trailers and tractors should insure their civil liability. For it will have to pay, and if the organization's balance sheet is not one and not two vehicles, a very solid amount.

At the same time, many organizations have already insured their transport earlier - say, in case of hijacking or accident. Voluntarily insure and now from such risks that are not provided for by mandatory insurance.

In our material we will tell about how to reflect such expenses in accounting and tax accounting, as well as consider how to take into account the amounts that insurance firms pay organizations incurred losses.

Types of insurance

Let's start with compulsory insurance. Paying "mandatory" contributions, you will insure the case if driving a car, damage the health of people or property. The owners of transport, persons who own them on the right of economic management or the right of operational management, as well as tenants should insure the civil liability. It is necessary to insure and those who drive a car by proxy.

Now about voluntary car insurance. Most often they are insured against theft or damage caused by the road accident (accidents), unlawful actions of third parties, natural disasters, etc.

You can insure the car immediately from the hijacking, and from damage. Insurance companies call such a type of insurance "Avtokasko". Also, transport is often insured from the "loss of the commodity type".

In all these cases, the organization (insured) pays an insurance company (insurer) a certain amount - an insurance premium. If an insured event comes (hijacking, accident, etc.), the insurer reimburses the company incurred expenses. Of course, the amount of insurance premiums, and the amount of insurance compensation is negotiated in the contract.

How to reflect the amounts of insurance premiums in accounting

In accounting contributions for compulsory and voluntary car insurance relate to expenses on ordinary activities. They are written off on account 26 "general workshop".

As a rule, insurance premiums are fully paid in that month, which concludes an agreement with an insurance company. Note that if the contract concluded for a period not exceeding the calendar year, the amount of insurance premium can be written off on costs monthly equal shares.

Example 1.. Apex LLC on July 1, 2003 insured civil liability to their own car "VAZ-2109". Insurance is valid from July 1, 2003 to December 31, 2003 inclusive, that is, 6 months. The amount of insurance premium is 3960 rubles. It is listed on July 1, 2003.

On this day, the accountant LLC "Apex" made such an entry in accounting:

3960 rub. - The insurance fee is listed.

He then calculated the amount that the insurance costs each month:

3960 rub. : 6 months. \u003d 660 rub.

The amounts of insurance payments monthly during the second half of 2003 are debited by such wiring:

Debit 26 Credit 76 subaccount "Calculations for property and personal insurance"

660 rub. - reflects the costs of mandatory insurance.

If the insurance contract concluded for a period that exceeds the calendar year, then the amount of the insurance premium should be taken into account as the expenses of future periods. Then they are written off on accounting accounts monthly by equal shares. This is stated in P.65 Regulations on accounting and accounting reporting In the Russian Federation, approved by the Order of the Ministry of Finance of Russia dated July 29, 1998 N 34N.

Example 2.. LLC "Kalina" July 22, 2003 voluntarily insured his car "VAZ-2109" from the hijacking.

In the accounting records of LLC "Kalina" wiring were made.

Debit 76 subaccount "Calculations for property and personal insurance" Credit 51

12 000 rubles. - listed insurance fee;

Debit 97 subaccount "Costs for property and personal insurance" Credit 76 subaccount "Calculations on property and personal insurance"

12 000 rubles. - Accounting contribution as part of the expenditure of future periods.

322,58 rub. (12,000 rubles: 12 months. X 10 days: 31 days.) - Partial car insurance costs are written off.

Monthly in the period from August 2003 to June 2004:

Debit 26 Credit 97 subaccount "Property and personal insurance costs"

1000 rub. - Partial car insurance costs are written off.

Debit 26 Credit 97 subaccount "Property and personal insurance costs"

677,42 rub. (12,000 rubles: 12 months. X 21 days: 31 days.) - Partial car insurance costs are written off.

How to take into account insurance premiums for income tax

Funds, spent and compulsory civil liability insurance, and voluntary car insurance, tax purposes include the costs associated with production and implementation. This is stated in paragraphs.5 of paragraph 1 of Article 253 Tax Code RF.

It must be considered the following. Insurance contributions will fully reduce taxable profits, only if the insured car is used in the activities that bring taxable income to the enterprise.

Please note: funds spent on compulsory civil liability insurance reduce taxable income within the insurance rates, which are approved by the Decree of the Government of the Russian Federation of May 7, 2003 N 264.

Car insuring wiring

As for the expenses for voluntary insurance of civil liability, they can be taken into account for tax purposes only if the company insured its transport in accordance with the requirements of international legislation. This is said in paragraph 8 of Article 263 of the Tax Code of the Russian Federation.

Now consider at what point on insurance costs can be reduced to taxable profits.

If the organization enjoys the method of accrual, then the accountant has two possible options (P.6 Article 272 of the Tax Code of the Russian Federation). In the first case, the costs are recognized in the reporting period in which the insurance premiums were paid. This is done if the contract is concluded for a period equal to the reporting period or less. Recall that the reporting periods of income tax is the first quarter, half of the year, 9 months or month, two, three, and so on until the end of the year. The second option is used in the case when the car is insured for a period exceeding reporting period. Then the insurance premium must be written off evenly during the entire term of the insurance contract.

Example 3.. We use the conditions of Example 2 by adding another one: LLC "Mole" applies a method of accrual when calculating income tax.

To calculate the income tax, the organization's accountant wrote off the amount of insurance costs as follows: in July 2003 - in the amount of 322,58 rubles; In the period from August 2003 to June 2004 - 1000 rubles. monthly; in July 2004 - 677.42 rubles.

When an organization applies a cash register, it can exclude insurance premiums from taxable profits on that day when they are listed as insurer (clause 3 of Article 273 of the Tax Code of the Russian Federation).

How to reflect in accounting the amount of insurance compensation

So, the insurance company pays compensation under the Voluntary Insurance Treaty. Then, in accordance with PBU 9/99 "Incomes of the Organization" such compensation relates to emergency income. When it becomes known what amount will be paid, in accounting the policyholder makes such a wiring:

accrued due to the amount of insurance compensation.

Please note: if the car is destroyed, hijacked, etc., the effect of the insurance contract, naturally ceases. In this case, there is a posting on the amount of insurance payments, which was previously reflected in the account 76 or 97 and have not yet included in the costs:

Debit 99 subaccount " Emergency expenses"Credit 76 (97)

the amount of insurance premiums is written off, not included in the cost of the date when the car was lost.

In tax accounting, the amounts of insurance premiums are not afforded to the moment of accident or hijacking, should also be attributed to expenses that reduce taxable income.

Do I need to include an amount of insurance indemnity in income taxable income? Yes, it is included in the composition of non-revenue income (paragraph 3 of Article 250 of the Tax Code of the Russian Federation). At the same time, the amount of insurance indemnity is not subject to VAT, since its receipt is not related to operations taxable by this tax.

Example 4.. The GAZ-3110 car owned by ZAO "Spring" came on July 1, 2003 in an accident. It was impossible to restore the car. Initial book value The car was 120,000 rubles. Accrued depreciation at the time insurance case - 20 000 rubles. The car was insured on May 1, 2003 for 6 months in case of damage. Insurance company paid ZAO "Spring" Reimbursement - 110,000 rubles. By the time the accident occurred, the accountant of ZAO "Spring" has not yet written off on "accounting" and "tax" expenses insurance premiums in the amount of 6000 rubles.

Accountant ZAO "Spring" Made into account such postings:

Debit 01 subaccount "Disposal of fixed assets" Credit 01 subaccount "Fixed assets"

120 000 rubles. - written off the initial cost of the car;

Debit 02 Credit 01 subaccount "Disposal of fixed assets"

20 000 rubles. - the accrued depreciation is written off;

Debit 99 subaccount "Emergency expenses" Credit 01 subaccount "Disposal of fixed assets"

100 000 rub. (120,000 - 20 000) - the residual cost of the car is included in emergency expenses;

Debit 99 subaccount "Emergency expenses" Credit 76 subaccount "Calculations on property and personal insurance"

6000 rub. - written off the amount of insurance premiums that did not include expenses before the accident;

Debit 76 subaccount "Calculations on property and personal insurance" Credit 99 subaccount "Emergency income"

110 000 rubles. - the amount of insurance compensation is calculated;

Debit 51 Credit 76 subaccount "Calculations for property and personal insurance"

110 000 rubles. - The amount of insurance compensation is obtained.

In tax accounting, the accountant LLC "Mole" included in the cost of the estimated part of the insurance premium - 6000 rubles. and residual value Car - 100,000 rubles. And the insurance compensation is 110,000 rubles. - He was attributed to non-engine income.

O.V. Pavlov

General Audit Department

firms "Rusaudit Dornhof,

Evseev and partners "(LLC)

Therefore, there is another type of voluntary auto insurance - DSAgo. With any form of insurance, a contract is concluded. The organization must keep such a type of contracts within 5 years. Sometimes to enter into an agreement requires the passage of inspection and receiving a diagnostic card. The costs of passage of inspection are reflected by the wiring:

D20 (26) K60 - Inspection costs reckled

The arrival of the policy should be taken into account on the off-balance account, let's say a score13 "Policy of Osago, DSAGO, CASCO", wiring:

Calculations for insurance of the car in the accounting accounting of the Organization must be reflected on the 76-1 account "settlements on property and personal insurance". Read also Article: → "Accounting for property and personal insurance (account 76)".

Accounting for operations under OSAGO and CASCO agreements in "1C: Accounting 8"

Important reference book economic operations. 1C: Accounting Added Practical article "Car Insurance (OSAGO)", in which the organization acquired a vehicle and issued an insurance policy of compulsory civil liability of vehicle owners (OSAGO), listed by the sum of the insurance premium. Accounting policies The organization provides for recognition of the insurance premium as part of the expenditure of future periods.
Vehicle owners are obliged to insure the risk of their civil liability, which may occur due to harmfulness of life, health or property of other persons when using vehicles. Accordingly, the owner (insured) concludes an insurance contract with an insurance organization (insurer).
Insurance agreement, as a rule, comes into force at the time of payment of the insurance premium or its first contribution.

Bad Request

The attention of the compensation was satisfied with the attention of compensation and transferred 117 thousand rubles to the account of the organization's "Sewing Factory", fulfilling its obligations to the affected party. The management of the company "Sewing Factory" decided to repair a car involved in an accident, by their own by contacting an authorized service center.
How to implement in 1c accounting accounting of the debt of the insurance company? In order to take into account the accrual of the amount of insurance payments on the CTP in 1C Accounting, you should form a new operation "Operation" (see Fig. 1). This is performed in the following order.

From the operation menu, go to the "Account" subsection and select "Create a new document".
Selectable type of document - "Operation".
The fields of the document are filled as follows.

Accounting for spending on OSAGO in 1C Accounting 8

Let us give an example: September 1, 2013 Veda society issued an annual policy of OSAGO, the cost of which is 7128 rubles. Enumeration of the cost of the policy will be displayed by the document named "write-off from the current account".
The desired type of operation is called "other write-offs". According to this document, you need to form such a wiring: "Dt76.01.1 kt51". After that, a twelfth part will be charged monthly from the cost of the pole with the help of a document called "Receipt of goods and services".

The desired type of operation is called "Services". At the top of the above document, you need to specify the counterparty, an agreement with it, and then the accounts of the calculations. In this case, you need to change accounts to the account 76.

In the tabular part of the document, specify the name of the necessary services, the amount of funds, account, where the costs of the CTP will be written off. In our case, the score of "26" called "general expenses".

How in "1C Accounting 8" takes accounting for the cost of the CTP?

On the day of the insurance, wiring is made: Date Economic Operation Debit Credit Amount, rubles 24.05.2017 Payment of the insurance premium 76-1 51 25000.00 05/31/2017 Insurance costs 26 76-1 25000.00 / 365 days * 7DN \u003d 479,45 And further at the end of each month, the costs of insurance are written off until the end of the contract. How to reflect insurance costs in 1C Consider how to conduct in 1C insurance costs on the example of the purchase of the OSAGO policy.

The infoooo "Veda" 01.09.2016 issued an OSAGA agreement, for a period of 1 year, worth 7,128 rubles. Payment for the insurance policy is carried out in the documents "write-off from the current account", the type of operation "Other write-off" (D76.01K51).

Then the amount in the amount of 1/12 from the OSAO in the documents "entering goods and services, the type of services" should be replied monthly.

Be sure to specify the counterparty, the number of the contract, account accounts.

How to reflect Insurance in accounting property, employees: wiring

In accounting, the expenses on the OSAGO are expenses on ordinary activities. The transfer of insurance premiums is reflected in the accounting records of the organization's debt 76 "Calculations with different debtors and creditors", subaccount "Calculations on property and personal insurance", in correspondence with the credit of account 51 "Current accounts". In tax accounting, expenses in the amount of the insurance premium paid under the CTP agreement can be taken into account as part of the costs associated with production and implementation.

Posting insurance premiums in accounting

Other reference books see

How to spend in 1c car insurance

Accounting for reimbursment of OSAGO in 1C Accounting 18.10.2016 software Product 1C Accounting is the opportunity to take into account the reimbursement on the CTP. According to the insurance rules, the owner of the car upon the occurrence of an insured event, which is envisaged to the contract with the insurance company, should receive compensation for damage caused to him.
In tax accounting, such expenses may be taken into account as part of those expenses related to the implementation of goods and services.

Accounting for reimbursment of CTP in 1C Accounting

The need for companies to resort to insurance is primarily due to such principle as protection against unforeseen financial losses, as well as the ability to compensate these losses. In the article, we will tell how to reflect insurance in accounting, consider the main wiring.
Organizations I. individual entrepreneurs Frequently faced with such types of insurance as:

car insurance;
property insurance;
voluntary health insurance employees.

There are several insurance systems: it can be both mandatory and voluntary. We will deal with how to properly take into account the costs of these types of insurance in the company's accounting.

The company is located on the traditional taxation system. In the organization insure Cars of insurance OSAGOs. This amount is uniformly included in the cost of the cost monthly. Exactly as much as the insurance for a year for example is calculated. As a rule, this is done using an account 76. But if we use the account 97 instead of the account 76? Will it be a gross violation? Is it more convenient for us to distribute evenly expenses? And include in costs?

The rationale for this position is given below in the materials of the Glavbukh system.

Accounting

In accounting, calculations for car insurance (both mandatory and voluntary) are reflected in the account 76-1 "Calculations on property and personal insurance". Regardless of the type of contract, the costs associated with car insurance relate to expenses on ordinary activities and are included in the cost of products (goods, works, services) (sub., PBU 10/99). *

At the date of payment of the insurance premium, reflect the issuance of an advance:

Debit 76-1 Credit 51
- The insurance premium is paid.

At the calculation of VAT, the payment of the insurance premium does not affect, since insurance costs are not subject to this tax ().

Insurance costs should be recognized in accounting from the date of entry into force of the insurance contract. If such a date does not provide for the contract, then it is considered to be entered into force at the time of payment of the insurance premium. This follows Civil Code RF.

If the insurance contract is concluded for a period longer than one month, monthly when writing off the insurance premium for the costs of accounting, make wiring:

Debit 20 (23, 26, 44 ...) Credit 76-1
- Cost expected the cost of the insurance premium for the current month.

If the term of the insurance contract does not exceed one month, then the insurance premium is included in the cost of this month when the insurance contract has entered into force (the insurance premium has been paid):

Debit 20 (26, 23, 44 ..) Credit 76-1
- the cost of the insurance premium under the insurance contract is classified;

If the insurance contract is valid not from the first day of the month, the amount of the expenses of expenses, calculate in proportion to the number of the remaining days of the month.

If the contract is terminated, return from the insurer of the insurance premium part of the insurance premium reflect the wiring:

Debit 51 Credit 76-1
- A part of the insurance premium was obtained, taking into account the actual term of the contract.

Such an order follows from the instructions for the account plan (account 76-1). *

Sergey Razgulin,

Responsibility for violation of accounting rules

For gross violation of accounting rules tax inspectorate May be fined the organization for the Tax Code of the Russian Federation. Thus, the lack of primary documents, invoication registers, accounting registers, systematic (twice or more during the calendar year), are recognized as a gross violation of the rules of maintenance of income accounting and expenses. *

Sergey Razgulin,

valid State Counselor of the Russian Federation 3

Such services are not subject to VAT by sub-paragraph 7 of paragraph 3 of Article 149 of the Tax Code of the Russian Federation. Therefore, it is not necessary to set anything to deduct. But with not everything is so unequivocal. The main thing is that you need to remember about insurance costs: they do not form initial value Property. It does not matter what insurance is about - mandatory or voluntary. To take into account the premium paid to the insurer need as a separate type of cost. This rule acts both in accounting and tax accounting.

Paid insurance premium

The cost of the policy is the insurance premium. If we are talking about mandatory insurance, then the state determines. But the Parties agree on the cost of voluntary insurance.

In the car insurance accounting (both mandatory and voluntary), it is necessary to conduct on a separate subaccount "Calculations on property and personal insurance" account 76. On this subaccount, lead analytical records depending on the types of insurance.

At the date of payment of the insurance premium, reflect the issuance of an advance. Insurance costs recognize in accounting from the date of entry into force of the insurance contract. If such a date of the contract is not provided, then it is considered to be entered into force at the time of payment of the insurance premium (Art. 957 of the Civil Code of the Russian Federation).

As a rule, the insurance contract concludes for a period exceeding one month. In this case, the insurance premium, write off the costs monthly in proportion to the term of the contract. The term of the insurance contract does not exceed one month? Then the insurance premium is included in the cost of this month when the insurance contract entered into force.

It happens that the insurance contract is not valid from the first day of the month. With this situation, the amount of credited expenses calculate in proportion to the number of the remaining days of the month.

Profit Tax

For income tax purposes, property insurance costs and responsibilities are other (Art. 263 of the Tax Code of the Russian Federation). Certificates on mandatory insurance can be written off strictly within the tariffs approved by the state.

Special situation with voluntary property insurance. It is allowed to take into account only the costs of the types of insurance, which are provided for in paragraph 1 of Article 263 of the Tax Code of the Russian Federation. For example, these are voluntary insurance of transport, cargo, fixed assets, TMC, etc. Pay for voluntary insurance policies should be considered when calculating income tax as part of other expenses. And in full.

How to write off the insurance premium in tax accounting

Example
The company bought a car. Before picking up the car from the salon, paid for the annual (from April 28, 2015 to April 27, 2016) Polis OSAGO in the amount of 13,680 rubles. In addition, the insurance against damage and hijacking was also decided for a period of April 28, 2015 to April 27, 2016. The insurance premium under the CASCO Agreement - 90,000 rubles. - listed B. non-cash form. Both insurance fees on April 28.

On this day, the accountant made wiring:
Debit 76 subaccount "Expenditures on OSAGO Treaties" Credit 51
- 13 680 rubles. - lists the insurance premium under the OSAGO Agreement;

Debit 76 subaccount "Costs under Casco Contracts" Credit 51
- 90 000 rubles. - The insurance premium under the CASCO Agreement is listed.

Further on April 30, the accountant made wiring:
Debit 26 Credit 76 subaccount "Costs under OSAGO Treaties"
- 112.44 rubles. (13,680 rubles: 365 days. X 3 days.) - Cost expected the cost of the insurance premium under the OSAGO Agreement for April 2015;

Debit 26 Credit 76 subaccount "Costs under CASCO Treaties"
- 739.73 rubles. (90 000 rubles: 365 days. X 3 days.) - Cost expected the cost of the insurance premium under the CASCO Agreement for April 2015.

The Company's income tax calculates monthly on the basis of the actually received profits. Therefore, in the expenses of April, the accountant took into account the same amounts as in accounting.

Similar wiring accountant will do at the end of each month, while the insurance contract is applicable. That is May 31, June 30, etc. It is only necessary to take into account already for 3 days, but the number of days in the corresponding month. For example, for May it is 31 days, and for June - 30 days. But in April 2016 it is necessary to take into account only 27 days. After all, April 27, contracts end.

If the company has concluded a voluntary insurance contract for autocarted responsibility, in accounting expenses reflect, as usual. That is, on a separate subaccount of the account 76. But calculating the income tax, to take into account the costs of voluntary insurance of autocarted responsibility.

According to inspectors, income tax base such costs do not reduce. After all, the cost of voluntary liability insurance is taken into account when calculating income tax, if the condition for such insurance is dictated international requirements And it is necessary to organize a business organization (sub. 8 and 10 p. 1 of Art. 263 of the Tax Code of the Russian Federation). For example, if an organization cannot use service car On the territory of the state without the conclusion of a voluntary insurance contract for autocarted responsibility. In other cases, the costs of voluntary liability insurance are recognized economically unreasonable.

Due to differences in accounting and tax accounting of expenses for voluntary insurance arises permanent difference. From it you need to calculate the constant tax liability (paragraph 4 and 7 of PBU 18/02).

"Unified" tax on the USN

If the organization pays simplified income tax, then the cost of insurance insurance will not affect tax obligations. Companies who choose the Object "Revenues minus expenses" can only take into account the costs of the purchase of compulsory insurance and responsibility insurance policies (sub. 7, paragraph 1 of Art. 346.16 of the Tax Code of the Russian Federation). You need to do it as insurance premiums are paid in the full amount. But the costs of voluntary insurance are not reduced by the tax base for simplified tax - they are not envisaged in the closed list of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation.

Insurance contract early terminal

The contract with the insurance can be discontinued without waiting for its end. In such cases, usually the company has the opportunity to return part of the insurance premium, taking into account the actual term of the contract. But it all depends on the rules of insurance and terms of the contract.

Let us explain on the example of the CTP. If the car has sold the car, the insurer is obliged to return to it part of the premium. Consider the money received by the debit of account 51 in correspondence from account 76 subaccount "Property and personal insurance". Another thing, if the contract is terminated due to the liquidation of the company-insurer. In this case, no one will return money to you.

Profit Tax

If the organization applies the accrual method, the procedure for which the award is recognized in expenditures is important.

Consider the first situation: the insurance premium was taken into account in the expenditures evenly during the term of the contract or the period for which part of the insurance premium was paid. In this case, the premium received from the insurer is not necessary. After all, in the period when the contract ceased to the action, the insurance premium was not taken into account in expenditures (a letter of March 18, 2010 No. 03-03-06 / 3/6).

The second situation is the entire amount of the insurance premium included in the cost of the costs at the same time. This happens if the contract term does not exceed one reporting period on income tax. Returned part must be recognized by non-dealer income and include in the calculation tax base At the date of termination of the insurance contract.

In practice, the tax authorities are often recommended to do otherwise (see, for example, a letter of the Federal Tax Service of Russia in October 31, 2007 No. 20-12 / 104304). Regardless of how the cost of the policy was written off, the income should include the entire amount of the returned part of the insurance premium. It is necessary to do this at the date of termination of the contract. With uniform accounting, taxable profits can be reduced by the amount of insurance that was not written off during the term of the contract.

Example
The company bought insurance by paying a prize of 100,000 rubles. But the contract had to be terminated in the middle of his term. At that time, with uniform accounting, taxable profits should be reduced by 50,000 rubles.

Following the position of officials of the Ministry of Finance of Russia, no further adjustments to the tax base are not necessary. As a result, taxable profits will reduce the amount of 50,000 rubles.

But the option that tax authorities are recommended. At the time of termination of the Treaty in revenues, it is necessary to include the amount received from the insurance company - 50,000 rubles, and the expenses are an unenfielded part of insurance - 50,000 rubles. As a result, the tax base from this transaction will also be 50,000 rubles. expenses (50 000 - 100 000). It turns out both options in the case under consideration will lead to one result.

It happens that the insurance company returns not all the insurance premium in proportion to unused day after insurance. And keeps any amount. Then the actions algorithm are essentially the same as when returning the entire insurance premium proportionally unused the days of the contract.

Suppose the award is taken into account evenly during the term of the contract or term for which part of the insurance premium is paid. At the time of termination of the contract, the tax base has already formed legitimately taken into account - part of the insurance premium permissal. This amount includes a part of the deduction that the insurance company did not compensate for the contract. Accordingly, receiving payments from the insurance company, the tax base can not be corrected. That is, it is not necessary to reflect the amount of reimbursement received in income. And the part of the deduction that falls on the sum of the insurance premium for the inconsistent date of the contract, can be included in the costs when calculating taxable profits.

When the insurance premium reflects the company at a time, the tax base will still have to be adjusted. The returned part of the insurance premium must be taken into account in the composition of non-revenue income. This income is included in the calculation of the tax base at the date of termination of the insurance contract. At the same time, a part of the insurance premium written off to expenses, which refers to the irrelevant term of the contract, is not necessary to restore. Insofar as this amount It was renormal to expenses reasonably (including the amount of deduction that the insurance company did not compensate for the contract).

"Unified" tax on the USN

For simplifiers, the order of actions from the Ministry of Finance of Russia clarified in a letter dated March 29, 2006 No. 03-11-04 / 2/72. Since then, their position has not changed. If the previously paid insurance premiums have written off, then the return of the insurance part should be reflected as non-engineering income. Show in the book of accounting income is necessary on the date when the money will actually go to the current account or in the cashier when the costs of insurance did not take into account the organization, the return of money will not affect the amount of simplified tax.

V. Semenihin,
"Expendburo Semenikhina"

How to reflect in accounting costs for car insurance, if you forgot to make the costs of the CCAMA in the 1st quarter. Write off spending on the CTP.

Question: The accountant forgot to contribute to the 1 quarter insurance of OSAGO for a car taken into lease. Is it possible to make insurance with a 2nd quarter and distribute its write-off for the remaining period of its action? In theory, insurance is discharged evenly between the period of action, how to be in our case?

Answer:By general rule If the insurance contract is concluded for a period exceeding one month, then in accounting to write off the sum of the insurance premium on costs monthly during the term of the contract. At the same time, insurance costs should be recognized in accounting from the date of entry into force of the insurance contract.

If, by mistake, insurance costs in the first quarter were not written off on costs, then such expenses should be written off to the error detection date. At the same time, the amounts to be discussed each month should be determined based on the term of the contract. For example, the insurance contract is concluded from January 1 to December 31. In the first quarter, i.e. In January, February and March, the costs of insurance for costs were not written off. Thus, at the error detection date, i.e. In April, the amount of expenses in January-April should be written off.

Justification

How to fix errors in accounting and accounting reporting

The error is recognized as an improper reflection of the facts of economic activity in accounting and reporting. Also assesses the situation when the operations were not fixed at all. Simply put, if you made incorrect wiring in your fault or did not repeal the operation, incorrectly filled the reporting - this is an error. This is indicated in PBU 22/2010.

But in the same PBU point there is an important reservation. Inaccuracies and passes when reflecting economic operations identified when receiving new information, the error is not. For example, if the counterpartiness will notify you that I have previously provided a primary data with incorrect data, and you have already reflected the operation, this is not recognized as an error. After all, your guilt was not. If as a result of new information, the fact of economic life arises, reflect it in account as new operation, not a mistake.

What to do if primary document For expenses dated 2017, and entered in 2018?

If the document entered before the date of approval of the accounting (financial) reporting for 2017, the costs reflect in 2017. In Account, make a record on December 31, 2017:

Debit 20 (44, 91-2 ...) Credit 60 (76 ...)
- Reflects the cost of the current period.

If the document arrived after the date of approval of the accounting (financial) reporting for 2017, the operation will reflect in 2018. Reflection of expenses in a later period due to the delay in the counterparty of documents, the error is not considered.

If costs are affected financial results, Enable them in other expenses. In the account, make an entry:

Debit 91-2 Credit 60 (76 ...)
- reflected losses of past periods.

If costs do not affect the financial result, reflect them in accounting as if the document received in a timely manner:

Debit 20 (08 ...) Credit 60 (76 ...)
- Reflects the costs of past periods.

On how to reflect the receipt material values Without shipping (settlement) seller documents, see non-modulated supplies.

How and in what period to correct errors in accounting and reporting

Corrections in accounting do based on a significant error or not. It is also important when they found a mistake. Correct errors to help the table below.

When and what mistake you find	How to fix	Base	Example
The error is allowed in the current year. Error is not important	In that month, when the error was discovered, make items in accounting. When forming reports, consider already corrected indicators	Item 5 PBU 22/2010	The accountant incorrectly reflected the implementation in March 2017: instead of 100,000 pointed out 150,000. Error was found in April 2017, corrections made April 2017

How to reflect in accounting costs for car insurance

Passage of technical inspection

How to reflect in accounting costs for car inspection

Costs for carrying out a compulsory vehicle inspection to obtain a diagnostic map reflect the wiring:

Debit 20 (23, 26, 44 ...) Credit 60
- Cost expected the cost of car inspection services.

Fragment of the Polis

In accounting policies (OSAGO, DSAGO, CASCO), take into account the off-balance account. For example, on account 013 "Polisy of Osago, Dasago, Casco".

At the date of design and receive the policy, make the wiring:

Debit 013 "Polisy Osago, Desago, Casco"
- accounting policy of OSAGO.

Calculations

Calculations for car insurance (both mandatory and voluntary) reflect on account 76-1 "Calculations on property and personal insurance". Regardless of the type of contract, the costs associated with car insurance relate to expenses on ordinary activities and are included in the cost of production (goods, works, services) (sub., PBU 10/99).

At the date of payment of the insurance premium, reflect the issuance of an advance:

Debit 76-1 Credit 51
- the insurance premium is paid.

At the calculation of VAT, the payment of the insurance premium does not affect, since insurance costs are not subject to this tax ().

Write off spending

The basis for reflection of expenses is the agreement itself (policy) of the OSAGO, DSAGO, CASCO. Therefore, insurance costs should be recognized in accounting from the date of entry into force of the insurance contract by virtue. If such a date does not provide for the contract, then it is considered to be entered into force at the time of payment of the insurance premium. This follows from the Civil Code of the Russian Federation.

If the insurance contract is concluded for a period longer than one month, monthly when writing off the insurance premium for the costs of accounting, make wiring:

Debit 20 (23, 26, 44 ...) Credit 76-1
- Cost expected the cost of the insurance premium for the current month.

Debit 20 (26, 23, 44 ..) Credit 76-1
- the cost of the insurance premium under the insurance contract is classified;

If the insurance contract is valid not from the first day of the month, the amount of the expenses of expenses, calculate in proportion to the number of the remaining days of the month.

If the contract is terminated, return from the insurer of the insurance premium part of the insurance premium reflect the wiring:

Debit 51 Credit 76-1
- A part of the insurance premium was obtained, taking into account the actual term of the contract.

Such an order follows from the instructions to the account plan (account 76-1).

Stanislav Kotovich replies,

deputy Director of the Legal Department of the Ministry of Finance of Russia

"For each balance sheet, the indicator of which is essential, enter the substring. These indicate numerical values \u200b\u200bthat are part of the enlarged indicators of the standard balance form. For example, to a string 1150 "Fixed assets" can be added separate strings And bring data on the value of buildings, machinery and equipment, if such information is essential. How to determine the level of materiality of indicators, read in the recommendation. "

Today, insurance costs - an integral part of expenses of any type of business. Modern market Insurance services allows the organization to insure the life and health of their employees, as well as property and entrepreneurial risks. In the article, we will consider in detail the features of accounting insurance premiums in wiring, as well as other operations with insurance companies.

Under insurance understand the organizational and legal relationship between the insurance company (insurer) and economic entities or individual (Insured).

The essence of such relations is the protection of the property rights of the policyholder, which is carried out on the basis of and according to the terms of the concluded agreement. IN insurance contract Describe the types of cases whose offensive guarantees payments in favor of the insured, as well as the size and period of transfer of insurance premiums paid in favor of the insurer.

The main directions of modern insurance market are:

medical insurance staff
business insurance and risks (technical, financial, legal),
as well as liability insurance.

The need to cover risks associated with the profitability of organizations increases every day. That is why insurance financial risks - One of the priorities of the insurance business. TO financial risksaffecting commercial activity Companies can be attributed:

failure to compliance with counterparties financial obligations, insolvency of debtors;
the risk of late delivery (payment) of goods, which can lead to a decrease in profits;
the occurrence of fines and other additional costs associated with non-compliance with the terms of the contract.

The insurance contract allows to protect the economic activities of the organization from events that may affect the loss or reduction of profits, the emergence of damages or additional costs. The company The Insurer assumes the coverage of losses that are associated with cases of negative impact on the financial indicators of the enterprise.

Insurance Operations

The payment of insurance premiums in favor of the insurer company in the wiring is recorded in account 76 (subaccount 76/1).

The main postings on the payment of insurance premiums will consider on the examples.

Insurance of employees

Suppose, LLC "Independence" entered into an agreement with the insurance company "Security". The subject of the contract is the insurance of employees of LLC "Independence" for a period of 1 year. The amount of payment under the contract (78 000 rubles) is paid to a one-time for the entire period of the contract. . .2015 The insured event arose at LLC "Independence", as a result of which the employee Ivashchenko P.R. Reimbursement was paid in the amount of 8900 rubles.

Accountant LLC "Independence" made such postings:

DT	Kt.	Description	Sum	Document
76/1		Payment of the Insurance Prize in favor of SK "Safety"	78 000 rub.	Payment order
97	76/1	Reflection of expenditures on the Strace Agreement as part of the expenditure of future periods	78 000 rub.	Insurance contract
20	97	Reflection of monthly expenses under the contract with SK "Safety" (78 000/12 months)	6 500 rubles.	Insurance contract
76/1	73	Ivashchenko P.R.	8 900 rub.	Insurance contract
	76/1	From the SC "Safety" received funds for payment for the insurance case	8 900 rub.	Bank statement
73	50	Ivashchenko P.R. Received funds insurance refund through the cashier	8 900 rub.	Account cash warrant

Property insurance in wiring

Imagine that LLC Segment acquired a copying machine worth 516,000 rubles. Transportation costs amounted to 16,000 rubles. Based on the concluded agreement, the copying machine was insured, the sum of the insurance premium was 6,500 rubles.

In the account of LLC "Segment" such postings were made:

DT	Kt.	Description	Sum	Document
76/1		Payment of the Insurance Prize	6 500 rubles.	Payment order
08	76/1	The costs of acquiring, insurance and transportation are included in the initial cost of the copying machine (516,000 + 16,000 + 6,500)	538 500 rubles.	Act of commissioning OS
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