Order on the expense rate of tires. Winter rubber write-off norms

How to write off tires in accounting

Almost all commercial organizations contain vehicles on their balance, it may be buses, cargo and passenger cars. Since automotive tires have a limited run resource, and during operation of the technique, depreciation is exposed, then the tires wear out. Accordingly, they need to be written off.

Automotive tires operating norms

Based on the rules stipulated by the Federal Law of 10.12.1995 No. 196-FZ (Article 19), it is prohibited to operate vehicles that have technical malfunctions, as this may lead to the threat of road safety.

Such a list of faults is determined by the Decree of the Government of the Russian Federation of October 23, 1993 No. 1090. This list includes the following damage provided for automotive tiresIf there are no tires to operate:

Erased tire protector, i.e. The tread pattern has a height below the norm: for passenger cars, a norm equal to 1.6 mm is provided, for freight tread height should not be below 1 mm, 2 mm for buses.
The tire has substantial damage in the form of spacing, cuts, breaks that are exposed to cord. Such faults include a stratified tire frame, and a detached protector or sidewall of the tires.
Lack of fasteners (bolts, nuts), impaired form of mounting holes or resizing.
Presence on disk and rims of wheels of various cracks.
Mileage of tires exceeded the regulatory number of kilometers or ended the use of tires established by law.

The presence of the above damage is the basis for writing off automotive tires, since they cannot be used with such damage. Consequently, you need to install new tires on cars.

Write-off of unsuitable tires should be reflected in accounting documents. Legislation that would regulate the conclusion of tires from exploitation today is absent. As a result, organizations account for either guided by the recommendations of the manufacturer's manufacturer on the use of tires, or to establish the service life of the tires for their condition and suitability of operation.

Important! The use of auto strokes that came to disrepair due to damage is dangerous! This can lead to a road traffic accident. The exterior surface of the tread leads to a deterioration in the control of the car, and the naked cord can provoke the ruin break, which leads to a complete loss of driving a car and accident.

Tires to be debited must be disposed of. For this purpose, a certain form of an agreement with the organization that takes the tires for disposal and then forwards the written off the rubber on the tire repair plant for its processing.

Vehicle operational mileage

Currently any legal documents to write off tires and other spare parts vehicle There are no commercial organizations.

Norms that determine the operational mileage of automotive tires are set by the manufacturer based on the letter of the Ministry of Transport of Russia. In this regard, each leader commercial organization It has the right to independently set the rules of run, based on the manufacturer's recommendation, and consolidate these norms by its order for the organization.

In the absence of information from the manufacturer's plant on the recommendations of the operation of automotive tires, its own experience of the enterprise is used or recommendations from other manufacturers to produce the same tires.

Developing and approving the rules of operational runs of tires, the head of the organization is obliged to take into account that the norms approved by them comply with the criteria established by the Tax Code of the Russian Federation. These norms, he should justify, cost-to-meet and document.

Automobile tires to be debited must be appreciated and approved by a specially created expert commission. The main document is an act to write-off. He confirms that the tires are not suitable for further operation and instead need to be installed on the vehicle new auto strokes.

Accounting

Automotive tires that are purchased separately from the car in accounting are reflected in the account.10 "Materials. The basis is the plan for accounts of accounting of financial and economic activities of the enterprise and instructions for its use adopted by the Ministry of Finance of Russia.

Transferring tires to use, they are written off on account account accounts.

The basis for this is the methodological instructions on accounting, approved by the Ministry of Finance of Russia.

The cost of the tires themselves are written off from the SC.10 "Materials, subaccount" Spare parts for accounting accounts accounting accounts. Control of the movement of automotive tires is carried out by accounting on the off-balance account Dt sch.012.

In the case of disposal of the tires from operation, the basis of which is the act to write-off, their (tires) will be opened on the warehouse value. The movement of written off tires, their presence, as well as the dumpy tires are taken into account in the accounts "Materials and" Other materials as a subtle.

Waste, which are formed in enterprises divisions, are assembled, in the passing overheads indicate their name and quantity and transferred with overlines to warehouses. Enterprise, focusing on the established prices for scrap, scrap and rag determines the cost of waste. The price must correspond to the one that can be used.

For your information! Tires unsuitable for recovery can be disposed of specialized organization on the basis of a concluded agreement.

Material values \u200b\u200bthat remain in the organization after writing off subjects unsuitable for recovery and further use come at the cost of the market on the market this moment. The corresponding amounts are credited as financial results In a commercial enterprise, that is, in accounting waste, which remains after the write-off of the otvilsyryy, is attributed to the loan. 91: D-T CC.10 "Materials, subaccount 6" Other materials K-T Sch.91 "Other income and expenses. Tires, unsuitable for recovery, are taken to account as a leaning.

In accounting, the delivery of unsuitable tires on the balance of a specialized organization is drawn up as ordinary implementation. And the income received when selling material and stocks is taken into account with other revenues. In this case, the tires to be disposed of are reflected in accounting documentation How other expenses.

Tax account

The costs that the taxpayer produced on the repair of fixed assets is taken into account as other expenses. They are recognized by the reporting (tax) period when they were implemented in the amount of costs.

Based Tax Code RF return waste - These are the remnants of raw materials or materials formed in the production of goods that have lost their qualities (chemical or physical properties) used with overestimated costs or not directly intended.

If the remnants relating to material and industrial reserves were transferred as a full raw material to other units to produce other types of goods, then they (residues) are not returnable waste.

Important! Remains are recognized as returnable waste in order to tax return if they are not used for their intended purpose and they relate to the remnants that have lost their consumer qualities.

In the norms of the Tax Code of Russia it is said that tires that are subject to disposal, not suitable for further operation, are not refundable and are not recognized as them.

Summing up, we can say that to write off the spent tires you need to perform the following actions:

Create an expert commission on writing off unsuitable automotive tires for the further operation.
Make an act to write off with a mandatory substantiation of the causes of write-off.
Create a disposal (order) on the write-off of tires and their disposal.
Establish write-off in accounting documents.
Organize the utilization of tires from a company licensed to this activity.

Running rate of tires

The mileage rates of automotive tires installed by the Ministry of Transport of Russia are used in commercial institutions owning their own fleet.

These norms use corporate car owners for writing off the served tires. These can be enterprises belonging to the state and individuals. The difference is that for the first set standards are mandatory. Private companies have the ability to change tires on transport ahead of timespecified in regulatory documents.

Mileage rates of various tires

The state standards have various random standards of autoresine for transport of different lifting capacity:

lightweight and light truck machines with carrying capacity up to 2 tons - 45 000 km
cargo vehicles with a carrying capacity of 2-4 tons - 60,000 km
heavy trucks with a load capacity exceeding 4 tons - 65-70,000 km
buses - 90-95 000 km

The mileage rate calculation is made according to the established values \u200b\u200band corrective coefficients. The coefficients are used for the tires used in extreme conditions. There is a big difference between established Russian and European legislators. For example, minimum value Mileage in Europe is equal to 30,000 km, and the maximum is set at a mark of 120,000 km.

Mileage standards and rubber characteristics

Automotive tires mileage norms are installed in accordance with the predicted wear of the tires. To determine these standards, the following characteristics of the autoresine are used:

qualitative indicator, which mainly depends on the technologies used in the production
the composition of the rubber mixture, the content of components in it, increasing elasticity and resistance to wear (rubber, silica)
individual tire performance: size, seasonality, type

Also taken into account the conditions of operation of rubber and car. It is necessary to make a correction to the content of tires on the necessary conditions, the regularity of the car diagnostics and maintenance, driving style, compliance with the speed-mode driver.

Tire manufacturers independently set the mileage norms for their tires. First of all, it is recommended to be guided by the level of tread wear. To do this, you can use special devices, measuring the tread height of the line or orient to the marker installed by the manufacturer.

Rules for the tires for the GOST are mandatory only for public institutions And they do not always correspond to the real opportunity to use some tires during the specified period.

Write off automotive tires and batteries

The degree of erase of the tread pattern depends on the tire mileage.

Passage by a car of a certain number of kilometers can also be the basis for stopping the operation and write-off of tires with accounts accounting. So, in the appendix to accounting policiesBased on the information provided in Table. 1 - 9 temporary norms, it is possible to establish a high-end tire mileage, taking into account the correction coefficients that depend on the working conditions.

Accounting tires: winter, seasonal, worn out

Rules of operation of automotive tires AE 001-04 Order of the Ministry of Transport of the Russian Federation dated January 21, 2004 AK-9P RD 3112199-1085-02 Accounting of Autoresina, tires. "Automotive rubber in stock; "Automotive rubber in circulation; "Car tires to be recovered.

Order on the rate of consumption tires

When determining the fuel consumption standards, the basic value of the fuel consumption and calculation regulatory valuewhich takes into account the transportation work and the operating conditions of the car.

The basic value of the fuel consumption is determined for each model, brand or vehicle modification.

For cars general purpose The following types of rules are established:

Accounting for road-transport, climatic and other operational factors is made using correction coefficients set as percentage of increasing or decreasing source value Fuel consumption rates.

Attention should be noted that when motor vehicles are operated in the suburban zone outside the city's border, the correction coefficients do not apply.

If you need to use at the same time a few premiums, the fuel consumption rate is set to the amount or difference of these allowances.

Also, the specific value of the correction coefficient is established by order or order of the head of the organization or the local administration.

Subsequent registration with fuel and lubricants is carried out in the program for calculating the fuel consumption used by the Organization or manual accounting.

Convenient program for conducting travel sheets and calculating consumption of fuel.

Demoserver and test period.

Try and you like it.

RD 3112199-1085-02 Temporary rules of operational mileage of motor vehicles

5. The average mileage of tires of trucks (categories N1, N2, N3) 6. The average mileage of buses and trolley buses (categories M2 and M3) 7.

Correction coefficients (K1) Depending on the category of operating conditions of motor vehicles 8. The correction coefficients (K2) depending on the working conditions of motor vehicles

Accounting for seasonal automotive tires (Korshunova

To do this, you can open the additional subaccount of the third order to the subaccount "Tires in stock. In accounting, the purchase of tires is reflected in the following wiring: - transfer of money for tires; Debit 10, subaccount "Spare parts," Tires in stock, "New tires, loan 60 - reflected debt for purchased tires; - reflected VAT filed by the seller;

Norms of automobile tires Mintrans 2018

Cars of domestic production and CIS member countries

Cars of foreign production

Calculation of automotive tires

km; Radial tires with a metal cord breaker - 70 thousand km; - For tires of trucks with adjustable air pressure - 30 ... 35 thousand.

km. These standards should be refined for each specific type and model of a modern automotive tire. In general, for radial tires, the warranty mileage may be higher at 20 ... 30% compared to diagonal.

Tires are stored in a vertical position on racks either on the floor or stands by vertical storage (one on another plastics) in the number of rows no more than 6 ... 7 for passenger cars and 4 ... 5 for trucks.

The safety of the driver and passengers is completely dependent on the state of the tires installed on the vehicle. Therefore, it is necessary to carefully monitor their pressure, wear and external species. If accuracy comply with the rules of operation of automotive tires, the tires will serve as the owner for a long time.

Automotive tires should be chosen based on the season. In winter, winter tires should be installed on the vehicle, summer - summer. All-season tires are not recommended, because They are not sufficiently elastic with severe frost and too elastic at high temperatures. In Russian climatic conditions Such rubber shows itself not in the best way.

Factors affecting the timing of tires:

long exposure to low and high temperatures;
road Little Quality;
ice;
load capacity and general condition of the machine;
speed and nature of driving;
long tire overload;
increased and reduced tire pressure;
action of reagents.

Tire pressure

Tire pressure is very important for their proper operation. Operating tires with too high or, on the contrary, with too low pressure leads to uneven wear and overheating of the tire. Tires with increased internal pressure poorly compensate for the irregularities of the road surface and significantly reduce comfort when driving.

The recommended tire pressure is indicated in the operating instructions for the car, as well as on a special sticker on the car body from the driver's door or on the door of the glove box. Tire pressure is measured using a pocket pressure gauge or compressor installed on petrol stations. Check internal pressure indicators should at least once every two weeks.

External tire state

On the surface of the tread, there should be no foreign objects: nails, fragments, plastic debris, etc.

How to write off tires in accounting

Their departure can lead to a sharp drop in the tire pressure and as a result of a sharp deterioration of the vehicle manageability. It is also necessary to regularly check the sidewall of the tires, following it, it is not ruptures, deformations, hernia and irregularities.

Wear tire

Excessive wear of the tire can damage and puncture, and also seriously increases the risk of avcaplaning. When operating a car, it is important to monitor the residual height of the tread wear indicator, because Safety on expensive depends on this directly. For motorcycles, the minimum tread height value is 0.8 mm, for trucks - 1 mm, for buses - 2 mm, for passenger cars - 1.6 mm.

Lifetime of tires

The recommended operating time of automotive tires set automakers - they advise you to change the tires every 8-12 thousand mileage kilometers. When buying used rubber, it is necessary to check its shelf life. According to the State Standard, the service life of automotive tires should be not more than five years. In some cases, rubber can be operated longer - provided it is a thorough seasonal check.

Load Indices and Tire Speed

On the sidewalls of the tires, their operational characteristics are indicated: load indices and speed. The speed index is a parameter indicating the maximum safe vehicle operation. The load index indicates the maximum possible weight of the car coming to one wheel. Operation of automotive tires with exceeding the recommended parameters will make driving less comfortable, accelerate rubber wear and car suspension.

Tire care

Proper tire care is the most reliable guarantee of their durable work. Manufacturers are recommended to regularly monitor their condition, paying close attention to the state of the tread and sidewalls. The type of tread will allow to determine the general degree of wear, the presence of damage and extraneous particles. The sidewalls look at the presence of cuts and serious deformations. After the end of the winter season, winter tires on the summer should be changed in a timely manner.

When driving, you should always pay attention to long-term vibrations, a strong demolition in the right or left side. The driver should not allow sharp blows about sharp metal objects and always monitor the possible overload of the car. Studded tires should run the first 800-1000 km of run at low speed. In the case of a sharp loss of pressure in tires, it is necessary to immediately produce initial diagnostics or repair of the tire.

Where to buy good tires?

Good tires on cars can be purchased at the SPBKOLESO online store. Here you will find a large selection of summer tires at democratic prices. In addition, you can purchase discs, batteries, motor oils With delivery in St. Petersburg and the region.

PLAN

The procedure for writing off seasonal tires

Tire time operation

Tax account

Tires as an OS classification object

Recognition of expenses

Return seasonal tires to the warehouse

Accounting automotive tires

The main document regulating the maintenance and operation of tires is the rules of operation of automotive tires AE 001-04, approved by the order of the Ministry of Transport of Russia from 01/21/2004 N AK-9-P (hereinafter referred to as the rules), their implementation is mandatory for all vehicle owners.

In accordance with paragraph 83 of the rules for each tire mounted on a car (new, restored or with an in-depth tread pattern) when it is configured or during operation, a card accounting card is started in the form specified in Appendix N 12. The card is carried out before Tires.

Car tires have their own run resource, followed by replacement. When the operational mileage is reached, they are removed from operation (worn tires).

The following options are used for automotive tires. First, the "all-season" tires can be installed on the machine, which change only in the case of complete wear or damage (i.e., replacement of worn tires). Secondly, the tires on the car can be changed on the principle of "winter - summer", i.e. Periodically replace the "summer" rubber on the "winter" (hereinafter - seasonal tires).

Seasonal tires, in case they can be applied (not reached the norm of the operational run), are not subject to removal (paragraph 88 of the rules). In other words, in this situation it is wrong to talk about replacing worn tires.

Tires and a car - a single inventory facility

The object of fixed assets as an asset adopted for accounting, in addition to the requirements for PBU 6/01 (will be discussed below), must be primarily a means, not a labor subject (p. 46 of the Regulations on accounting and accounting and accounting reporting in the Russian Federation).

In accordance with paragraph 6 of PBU 6/01, the inventory of fixed assets is recognized as an object with all devices and accessories or a separate structurally separate item intended to perform certain independent functions.

At the same time, in the methodological instructions on accounting records of fixed assets approved by the Order of the Ministry of Finance of Russia of October 13, 2003 N 91n, as an example of the formation of the inventory of fixed assets, the following: "Mobile car transport (automobiles of all brands and types, cars-tractors, trailers , trailers, semi-trailers of all kinds and appointments, motorcycles and motor scooters) - In the inventory in the specified group include all adaptation and accessories related to it. The cost of the car includes the cost of a spare wheel with a tire, a chamber and a ribbon ribbon, as well as a set of tools. "

In addition, in terms of accounts, accounts 10 "Materials" noted that car tires (tire, camera and rim), located on wheels and in stock with a vehicle included in it initial value, accounted for as part of fixed assets.

Thus, a car with automotive tires on wheels (and in stock) is a single inventory.

There is no such object in the OKOF as automotive tires.

Taking into account the above, we can say that when purchasing a car tire (on wheels and in stock), in conjunction with all other parts of the car, it should be considered as a single inventory facility - a car.

Spare parts - MPZ

With the further purchase of tires separately from the car (i.e., after setting a car as an object of fixed assets), the question arises, to which assets include such tires: to fixed assets or to material and production reserves (MPZ).

With the formal reading of PBU 6/01 and PBU 5/01, we can talk about the fact that one of the criteria for the separation of labor tools for fixed assets and the IPUs is the service life (less than 12 months - the MPZ, more than 12 months are fixed assets). Therefore, the assets that are not labor and service life of more than 12 months are fundamental means.

At the same time, such assets, for example, as spare parts, can have a service life, significantly exceeding 12 months, and based on the provisions of PBU 6/01 and PBU 5/01, they should be recognized by the facilities of fixed assets.

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At the same time, in most cases, spare parts are used when repairing fixed assets and their main purpose - replace the corresponding part. In accordance with paragraph 27 of PBU 6/01, the costs of restoring the object of fixed assets are reflected in the accounting records of the reporting period to which they relate.

Thus, if the replacement parts are replaced by the part of the existing inventory facility of fixed assets, then by virtue of paragraph 27 of PBU 6/01, they cannot be qualified as a new inventory facility of fixed assets, because they are subject to debiting on the costs reporting periodWhen repair was made.

So, spare parts that are designed to repair the objects of fixed assets, which in turn are taken into account as an inventory with all adaptations and accessories or as a separate complex of constructive articulated objects (that is,

when the item was already initially involved in the repair object, which is to be replaced during the repair), should be qualified as a MPZ regardless of their term useful use.

Consider the situation in which the cars were taken to account as a single inventory subject, taking into account all accessories, including with automotive tires. At the same time, the following options for such a replacement are possible:

1) replacement of worn "all-season" tires (i.e., seasonal tires are not used);

2) replacement of worn seasonal tires (i.e., when, for example, in summer, replacement of worn summer tires on new summer (similar to winter);

3) Replacing summer tires for winter and vice versa.

It should be noted that the replacement of worn tires to the new (option 1 and 2) can be viewed as repairing the main means (replacement of the worn item to a new one), and the replacement of summer tires on the winter and on the contrary, it would be illegally able to replace the replacement details.

Thus, it can be unambiguous that in the case of replacement of tires according to options 1 and 2, automobile tires are spare parts that were used during repair and in accordance with clause 27 of PBU 6/01 can be recognized by the costs associated with the repair of fixed assets and reflect In accounting accounting of the reporting period, to which it is believed. In other words, such automotive tires cannot be taken into account as an independent inventory object, i.e. they are subject to inclusion in the composition of the MPZ. (including if their service life of more than 12 months).

Automotive tires that are installed on a car instead of worn (options 1 and 2) are subject to write-off from account 10 "Materials" to the appropriate cost accounts at the time of their installation on the car (clause 27 of PBU 6/01).

Seasonal replacement of tires

The most unresolved question is the accounting of operations related to the replacement of summer tires for the winter and vice versa (option 3). IN this case It does not replace worn tires and, accordingly, recognize that replacement repair is already illegally. What way should this operation should be qualified?

In such a situation, an independent inventory facility is not purchased, since it was originally a car in aggregate with tires was taken into account as a single inventory facility.

Consider a variant with partial liquidation and retrofitting.

First of all, it should be noted that in regulatory documents on accounting, there is no clear definition of the concepts of partial liquidation and retrofitting. At the same time, the Tax Code of the Russian Federation to work on the access of the facility of fixed assets of the work caused by the change in the technological or official purpose of equipment, buildings, structures or other objects of amortized fixed assets, increased loads and (or) other new qualities (clause 2 of Article 257 NK RF). According to the author, this definition of work on retrofitting can be used for accounting purposes. In the situation under consideration, the installation of seasonal tires does not lead to a change in the technological or official purpose of the car, it will still perform the same functions as the installation of seasonal tires.

With regard to the possibility of the qualifications of dismantling (removal) of seasonal tires as partial liquidation, we can say the following. In accordance with paragraph 29 of PBU 6/01, partial liquidation of the facility of fixed assets is recognized by its disposal. Accordingly, partial elimination of the facility of fixed assets can be considered as partial disposal of the fixed assessment, and the disposal under PBU 6/01 does not imply a replacement. When retrounding the facility of fixed assets is charged with accounting, and its replacement for similar object Considered as the acquisition of a new one.

According to the author, partial liquidation can only be carried out if part of the object is dismantled without further replacement and changes in the functional accessory of the object. Otherwise, we must talk about reconstruction or modernization. Thus, the replacement of seasonal tires does not apply to partial liquidation and recycling of the fixed assessment, it is an operation on the maintenance of fixed assets.

So, in accordance with paragraph 66 Methodical instructions In accounting of fixed assets, the content of the facility of fixed assets is carried out in order to maintain the operational properties of the specified object by means of its technical inspection and maintaining in working condition.

Write off automotive tires

Tire accounting in budgetary institutions

Accounting in budgetary institutions is carried out in accordance with Federal Law No. 129-FZ, instructions for applying a single accounting account plan approved by the order of the Ministry of Finance of Russia N 157N (hereinafter referred to as the instruction N 157n); Instructions for the application of the plan of budget accounting accounts approved by the Order of the Ministry of Finance of Russia N 162N, (hereinafter referred to as the N162N instruction).

When purchasing automotive tires are taken into account on account 10506 "Other material reserves" based on primary accounting documents (PP 117, 118 instructions N 157N, clause 22 of the instructions N 162N).

Reflect in account for the replacement of tires

In the accounting of budgetary institutions (in accordance with paragraph 1 of Article 78.1 of the Budget Code of the Russian Federation), the receipt of tires separately from the car is reflected by the wiring:

Debit 0.105.26.340 (0.105.36.340) Credit 0.302.34.730 (0.208.34.660, 0.304.04.340, 4.210.06.660 ...) - Called automotive tires (based on accompanying documents from the supplier, as well as at gratuitous receipt).

When issuing automotive tires into operation is issued "Issue Vedency material values For the needs of the institution "(form 0504210) or" requirement-invoice "(form 0315006) (Section 25 instructions N 162n).

Accounting for automotive tires is carried out on the off-balance account 09 "Spare parts for vehicles issued instead of worn out" (p. 349 instructions N 157N). Analytical accounting on account is carried out in a quantitative accounting card. Disposal of material values \u200b\u200bwith offline accounting Made on the basis of an act of acceptance and commissioned works confirming their replacement.

Accounting for replacing tires with full wear. In account budget institutionWhen replacing worn or damaged tires make wiring:

Debit 0.401.20.272 (0.109.60.272, 0.109.70.272 ...) Credit 10.105.26.440 (0.105.36.440) - written off from carrying tires installed instead of worn or damaged; Debit 09 - taken into account on the tire balance installed instead of worn or damaged (provided that the tires are included in the list set by accounting policies). Such an order was established by clause 37 of Instructions No. 164n, Instruction No. 157n (account 105.00, 109.00, 401.20, offline account 09).

With a seasonal replacement of tires, in accounting budget institutions make wiring:

Debit 0.105.36.340 Credit 10.105.36.340 - Obtained (returned to the warehouse) tires for the summer (winter) season (based on the requirement requirement for form No. M-11 (F. 0315006)) (p 35 instructions No. 174n).

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"Financial newspaper. Regional edition", 2011, NN 21, 22

Car tires enter the organization, as a rule, or when purchasing a vehicle in its basic configuration, or additionally during the operation of the vehicle when they are replaced in the case of wear or damage, as well as when changing the winter and summer seasons. The choice of an accounting account for reflecting automotive tires depends on the method of their acquisition.

If the tires are included in the basic configuration The new car, as separate objects in accounting accounts, they are not taken into account. Their cost is included in the initial cost of the acquired car when taking it into account as an inventory. This follows from paragraph 6 of the accounting Regulations "Accounting for fixed assets" (PBU 6/01), approved by the Order of the Ministry of Finance of Russia of 30.03.2001 N 26N, and is explained by the fact that the tire can not perform their functions separately from the car, even The fact that the useful life of tires is significantly different from the useful life of the vehicle itself.

In tax accounting to determine the income tax, the cost of automotive tires entering the organization complete with the acquired car is also included in the initial cost of the car - the object of depreciable property (Art. 257 of the Tax Code of the Russian Federation).

In order to ensure control over the presence and status of tires included in the car's kit, they should be taken to boost accounting in the conditional assessment simultaneously with the adoption of fixed assessment. The plan of accounts of the corresponding account is not provided, therefore the organization has the right to enter an additional off-balance account 012 "Automotive tires in operation."

If the tires are purchased During the operation of the car when replacing in the case of their wear or damage or when changing the winter and summer seasons, in this case they are recognized as spare parts to the car and are taken into account in the composition of material and industrial stocks at actual cost in accordance with paragraph. 5, 6 PBU 5/01 "Accounting of material and production reserves" approved by the Order of the Ministry of Finance of Russia dated 09.06.2001 N 44N. The costs that arise in this regard are not entitled to change the initial cost of the car, for the configuration of which they are intended.

According to the instructions for the application of an account plan approved by the Order of the Ministry of Finance of Russia from 31.10.2000 N 94n, accounting for the presence and movement of automotive tires in stock and turnover in account 10 "Materials", subaccount 5 "spare parts".

Accounting tires in a warehouse should be organized by their types (tires, cameras, rims), varieties and sizes, by degree of operation (new, used, requiring repair of local damage, requiring recovery and duck (unsuitable)), And also at the location. Tires highlighted in a revolving fund are taken into account separately from the warehouse located, i.e. Considered as tires in circulation (account).

In order to ensure control for tire accounting to subaccount 10-5, analytical accounting accounts can be opened:

10-5-1 "Automotive tires in a warehouse";

10-5-2 "Automobile tires in stock";

10-5-3 "Automotive tires in repair and on recovery."

For the purpose of calculating the income tax, the costs of purchasing automotive tires are recognized by material expenditures (PP. 2 of paragraph 1 of Art. 254 of the Tax Code of the Russian Federation).

Documenting

The adoption of assets to accounting is carried out on the basis of primary documentsdecorated in accordance with the requirements established by Art. nine Federal Law from 11/21/1996 N 129-FZ "On Accounting" (hereinafter - the law N 129-FZ).

If the tires are purchased included in the car, the design of individual primary documents is not provided. The adoption of the car to accounting is carried out on the basis of an approved act of acceptance and transfer of fixed assets, compiled in the form of N OS-1, on the basis of which an inventory card on a car in the form N OS-6 opens in accounting. In section. 7 inventory cards in which is given a brief description of Car, you should reflect the information about the tire kit.

If the car tires are purchased separately, on the basis of shipment documents of the supplier (inventory forms of N TORG-12, or the commodity invoice of N 1-T) is issued court order in form n M-4.

Vacation of tires from a warehouse for installation on a car is issued by the requirement of the invoice in the form N M-11.

The fact of the disposal of automotive tires is reflected in the act on the write-off of automotive tires. Due to the lack of unified form Such a document, the organization may draw it independently taking into account the requirements of paragraph 2 of Art. 9 of the law N 129-FZ.

To control the use of tires during operation, an ad hoc document should be applied, which reflects their technical condition. This is caused by the fact that the tires have their own run resource, after which they need to be replaced in order to safety. It is also unacceptable to operate tires less than the period established by the relevant technical standards.

Unified forms of primary automotive tire records currently not provided. The only form of such a document - a card accounting card of the automotive tire - was established in the rules of operation of automobile tires AE 001-04 (approved the order of the Ministry of Transport of Russia dated January 21, 2004 N AK-9-P), which have lost strength from December 31, 2007 in connection with the expiration of the term established by the order of the Ministry of Transport of Russia.

Therefore, the organization must independently develop and approve in accounting policies the form of such a document, taking into account the requirements of paragraph 2 of Art. 9 of the law N 129-FZ.

To start the card and on the bus that came with the car, and the one that is installed on the motor vehicle when it is configured. The card is underway until the tire is out.

In the tire accounting card, when opening it, the technical condition of the tire on the car (defects, nature and size of damage) is indicated. For tires, used when installing on another car, its previous mileage is written.

The tire accounting card can also be taken into account as a primary document - the act of writing off the tire in the pit when signing it by the members of the expert commission.

Operation of automotive tires

During operation, the cost of tires on the running and spare wheels included in the car in accounting is written off ordinary species activities through depreciation (based on established period Useful use of the car). And, despite the fact that the automotive tires wear out much faster than the car itself, there is no special records in accounting in accounting.

In the tax accounting, the tires installed on the car are also charged to expenses taken into account in the taxation of profits through depreciation deductions In general, based on the established period of useful use of the vehicle according to PP. 3 p. 2 art. 253, paragraph 3 of Art. 272 Tax Code.

During this period, the accounting of the automotive tires operated is carried out in a materially responsible person, which is charged to monitor the safety and technical status of tires and monthly before the tire is output to reflect information in car tire accounting cards.

Repair and restoration of automotive tires. With the wear of automotive tires, the organization has the need for their repair or recovery. Removed from the car tires aimed at repairing (for recovery) included in its complete set, do not reduce the initial cost of this car. At the same time, the accountant must ensure their accounting in the composition of material and production reserves on the basis of paragraph 2 of PBU 5/01.

Calling removed from the car tire The author recommends reflecting on the debit of account 10 "Materials", subaccount "Car tires in repair and on recovery", in correspondence with credit account account account. At the same time, the cost of each damaged tire to be repaired must be determined by the organization independently (method of expert assessment) at the price of possible use or sales and recorded in the act approved by the head of the organization. Determine the cost of the tires removed from the wheels can independently taking into account the use of the rules of the operational run.

The cost of tires is calculated according to the following formula:

The cost of returned to warehouse tires \u003d (tire mileage rate - actual mileage): tire mileage rate x Tire purchase price.

Currently, current legislation does not provide for any rules for the operation and write-off of automotive tires. Therefore, they can be developed by the organization independently, focusing on the technical characteristics of the respective tires, as well as the time norms of the operational mileage of motor vehicles (RD 3112199-1085-02). Although the action of the time norms by order of the Ministry of Transport of Russia dated January 05, 2004 N AK-1-P was suspended, nevertheless, according to the author, the method of determining the rules of the tire mileage can be used to determine the degree of wear of the tires removed from the vehicle. The developed rules should be approved in the organization's accounting policy (clause 7 of the accounting policy "Accounting Policy of the organization PBU 1/2008, approved by the Order of the Ministry of Finance of Russia from 06.10.2008 N 106n).

The cost of repair and replacement of automotive tires are one of the main costs of costs associated with the operation of automotive transport. In accordance with paragraph 5, 6, 7, 18, the Regulations on accounting "The costs of the organization" PBU 10/99, approved by the Order of the Ministry of Finance of Russia of 06.05.1999 N 33N, the costs of maintaining fixed assets in good condition refer to expenses on common activities that are accepted for accounting in the amount equal value payment and (or) accounts payableand recognized in the reporting period in which there were, regardless of the actual payout money and other form of implementation.

Example 1.. One of the car's tires was damaged during its operation and replaced by a driver for a spare tire. The damaged tire is appreciated by the expert commission of the organization in 500 rubles. And transferred to repair in the car service. The cost of repair amounted to 600 rubles. After repair, the restored tire is again transferred to the operation of this car.

On accounting accounts for automotive tire repair (without replacing them) should be reflected by the following records.

Example 2.. One of the car's tires was damaged during its operation and replaced by a driver for a spare tire. The damaged tire is appreciated by the expert commission of the organization in 500 rubles. And transferred to restore in the car service. From the warehouse, the driver has been issued a new tire (as a spare), the actual cost of which is 4000 rubles.

In accounting, the operations for replacing the old tire to a new one are recorded by the following records:

Dt 26, Kt 10-5-1 - 4000 rubles. - Cost expenses were taken into account;

Dr. 012 - 4000 rubles. - accepted for off-balance sheet tire transmitted.

If a replacement of worn tires occurs, then on the basis of paragraph 1 of Art. 260 Tax Code The costs of their acquisition qualify as repairing fixed assets and recognize for the purpose of calculating the income tax on the date of transferring them to use, i.e. On the installation date of the tire on the car.

It should be noted that for purposes tax accounting neither art. 254, nor PP. 11 p. 1 Art. 264 of the Tax Code of the Russian Federation do not contain the requirements for the accounting of automotive tires in justifying the costs of replacing them when wear. However, the costs incurred by the entrepreneur for the purchase of new tires must comply with the requirements of paragraph 1 of Art. 252 Tax Code of the Russian Federation, i.e. Being economically reasonable and documented.

Seasonal tire replacement. In the winter season, the replacement of summer tires for the winter is prerequisite Maintaining the operational properties of the car, as winter tires allow the car to move freely on icing and snow-covered roads. The use of winter tires in the summer season can lead to an emergency, since compared to summer, they reduce coursework stability and handling, comfort and braking vehicle quality.

Therefore, the replacement of seasonal tires should be viewed as the maintenance of the main means in order to maintain the operational properties of this object (clause 66 of the methodological instructions on accounting of fixed assets approved by the Order of the Ministry of Finance of Russia of October 13, 2003 N 91n).

The feature of the organization of registration of seasonal tires is that they are removed from operation not due to the loss of their consumer properties, but depending on the change of the season.

Tires that were removed from the car in connection with the change of the season, according to the author, it is necessary to postpone the warehouse at a cost, calculated taking into account the wear, as defined, taking into account the application of the rules of the operational run.

The posting of seasonal tires in the accounting accounting should be reflected in the debit of account 10-5, subaccount "Car tires in stock", in correspondence with the loan account account account. Thus, a decrease in the cost of the current reporting period is made to the amount of automotive tires returned to the warehouse.

When transferring tires to operation in the accounting accounting of the Organization, a one-time write-off of their costs to the accounting accounts on the basis of clause 93 of methodological instructions on accounting of material and industrial reserves, approved by the Order of the Ministry of Finance of Russia dated December 28, 2001 N 119n (hereinafter - Methodical instructions N 119N ). At the same time, car tires are written off to expenses need to be taken on offline accounting.

For tax accounting, after the end of the season, the tires passed onto the warehouse on the basis of paragraph 6 of Art. 254 of the Tax Code of the Russian Federation can be viewed as part of the material resources formed in the process of manufacturing goods (work, providing services), partially lost consumer qualities of the source resources (chemical or physical properties). In this case, the cost of automotive tires in tax accounting is reduced material expenses. Evaluation of returned tires, if they can be used for basic production, is made at a low price of the original material resource (at the price of possible use). At the same time, the price of possible use can be determined, as in accounting, taking into account the wear, determined on the basis of the mileage.

Write off automotive tires

Each car tire has a normative mileage, upon reaching which the tires must be written off in order to ensure road safety.

In addition, the tires must be written off if there are faults and conditions under which the decision of the Council of Ministers - Government Russian Federation From 23.10.1993 N 1090 "On the rules of the road" is prohibited from the operation of vehicles. Such faults in accordance with clause 5.1 of the list of faults and conditions in this document under which the operation of vehicles are prohibited include the excess of the residual height of the tread pattern (for passenger cars - less than 1.6 mm, for trucks - 1 mm, for buses - 2 mm, motorcycles and mopeds - 0.8 mm).

Disposal of worn tires. Automotive tires that do not meet the specified requirements are subject to debiting by decision of the Commission. They come to the warehouse at the cost of the outstanding.

Disposal of unsuitable tires can be carried out by concluding an agreement with a specialized organization engaged in tire utilization. A document confirming the tires to a specialized organization to avoid fines from the environmental inspection should be attached to a defective act and act to write-off.

Such tires come to the warehouse by weight in price prices, for which they are surreated to the tire-repair plants. The presence and movement of worn tires and duck rubber is taken into account on subaccount 10-6 "Other materials" as a lean.

The tires written off in the wilt come to the organization's warehouse on the basis of an act to write off and the invoice on the internal movement of material values \u200b\u200bin accordance with clause 129 of the methodological instructions N 119N. Their cost is determined by the organization on the basis of paragraph 111 of methodical instructions N 119N based on the current prices for scrap, scrap, rag, etc. (i.e., at the price of possible use or sale). At the same time, the cost of accusative waste refers to a decrease in the value of materials released into production.

Receipts from the sale of worn automotive tires on the basis of paragraph 7 of the Accounting Regulations "Revenues of the Organization of PBU 9/99, approved by the Order of the Ministry of Finance of Russia of 06.05.1999 N 32n, are recognized as operating income and are taken into account on account 91-1" Other revenues ".

Example 3.. Sigma LLC in November 2010 comes 4 automotive tires in the conditional assessment - 19 100 rubles, taken from cars. Tires are recognized as unsuitable for further use and not subject to recovery due to complete wear. Automotive tires are credited by the price of their possible implementation by the rules for the failure of the leaning, which by decision of the members of the Commission was 50 rubles. for a unit. In the same month, all tires are handed over a specialized organization for 236 rubles, including VAT - 36 rubles.

In accounting, the write-off tires is reflected as follows:

Dt 10-6, Kt 20 - 200 rubles. (4 x 50.00 rub.) - Car tires are credited to the warehouse, subject to rental;

Dr. 62, Kt 91-1 - 200 rubles. - Revenue is recognized from the delivery of tires in the pit;

Dr. 62, Kt 68 - 36 rubles. - Accrued VAT from the sale of tires;

Dt 91-2, Kt 10-6-1 - 200 rubles. - written off the accounting value of worn tires;

Kt 012 - 19 100 rubles. (1 pc. X 6000 rub.; 1 x 4500 rub.; 1 x 3000 Rub .; 1 x 5600 rub.) - Removed from off-balance sheet accounting tires adopted in the conditional assessment.

Revenues from the sale of tires in order to calculate the income tax on the basis of Art. 249 Tax Code. The date of receipt of the income from the sale of property when using the organization of the accrual method is the day of the implementation of this property, determined in accordance with paragraph 1 of Art. 39 of the Tax Code of the Russian Federation, regardless of the actual receipt of funds in the payment of property (paragraph 3 of Art. 271 of the Tax Code of the Russian Federation). The resulting income decreases to the cost of worn tires, as well as other expenses associated with their implementation (clause 1 of Art. 268 of the Tax Code of the Russian Federation).

Early write-off tires. In the case of early wear, the tires need to find out the causes of such a situation, and then to avoid road accidents to write them off on the basis of the conclusion of the expert commission.

If the driver's guilt (the employee responsible for the safety of the tire) is proved in the damage of automotive tires, their cost must be reimbursed.

Operations for the disposal of such tires on accounts accounts are not reflected, since at the time of the damage on the balance, they were not taken into account and their cost is included in the costs of ordinary activities at the time of transmission of tires.

At the same time, damaged car tires should be written off from the off-balance account 012 "Automotive tires in operation". The amount of compensation received from the employee, in accordance with paragraph 8 of PBU 9/99, is recognized as non-deactive income and is reflected in the account 91-1 "Other revenues".

Tires have to change frequently. First, they are rapidly wear out on Russian roads. Secondly, they must be changed to the winter and summer seasons. Thirdly, unexpected damage to tires occur - punctures, cuts. Consider the features of document management on reception, vacation and movement of tires, as well as the procedure for accounting and taxation of their value.

Car tires differ in their intended, design, tread pattern, climatic execution and dimensions. For these indicators, car tires may be of the following types:

continuous use tires (all-season tires);
pERIODIC OPERATION TIRS (Winter and Summer Rubber).

The latter have better operational properties, but all-season tires are used in order to save organizations. They are subject to replacement if the mileage exceeded a mileage installed by the manufacturer or tire damage occurred.

First of all, organizations need to develop internal organizational and administrative documents necessary for accounting and controlling automotive tires. According to clause 3 of the methodological instructions on accounting of material and industrial reserves, approved by the Order of the Ministry of Finance of Russia of December 28, 2001 No. 119n (hereinafter referred to as Methodical instructions No. 119n) in them may be installed:

forms of primary documents for receiving, leave and moving tires and the order of their completion, as well as the rules of document management;
scroll officials divisions that are entrusted to obtaining and vacation of the MPZ;
the procedure for monitoring the rational use of automotive tires.

Documents that are necessary for registration in accounting of economic operations on the movement of automotive tires is:

commodity overhead and other accompanying documents (when accepting and operating automotive tires);
car tire accounting card (during operation);
vedomost (act) to write off automotive tires.

To date, the accounting order of automotive tires is regulated by the rules of operation of automotive tires (AE 001-04), approved by the order of the Ministry of Transport of Russia dated January 21, 2004 No. AK-9-P (hereinafter referred to as Rules). It seems that these rules have lost strength, since they themselves are indicated by the deadline for their action - January 1, 2007. But new rules have not yet come up with, so we advise you to be guided by them. True, in general, there is no sharp need to keep the work cards of the tires approved by the rules if other documents are in order. For example, commodity invoices, contractual contracts, contracts for the transportation of goods by road transport, invoices, payment orders, revolving statements on commodity and material values \u200b\u200b- a material report on subaccount 10.5, acts to write off parts, consolidated registry of the work of the tires, the register of speedometer indicators for The mileage of cars, etc. For example, in the Resolution of the FAS of the North Caucasus District of July 21, 2010 No. A32-43572 / 2009, the judges fell to the side by the taxpayer, recognizing the incredulous detachment of the income tax, penalties, a fine, since the taxpayer The costs of acquiring tires, as well as the availability of documentary evidence of their write-off as a result of the implementation of entrepreneurial activities, confirmed and without accounting cards of the tires specified in the rules.

The information contained in the tire accounting card allows us to evaluate its technical condition. If the tire is suitable for operation, it cannot be removed from the car or transferred to the pit. If the tire is not suitable for operation, it is removed, and in its accounting card the mileage is indicated, the reason for the removal and order of its further use (in repair, to restore or in the pit).

Then the data from the accounting card is transferred to the statement (acts) to write off automotive tires, on the basis of which the accounting operations are reflected in accounting.

Accounting automotive tires

Automotive tires purchased by the organization, in their characteristics and purpose are turnover assetswho are recorded in the organization's accounting records as material and production reserves (MPZ), which should be recorded in accordance with the accounting regulation "Accounting of material and production reserves" of PBU 5/01 (approved by the Order of the Ministry of Finance of Russia dated June 9, 2001 No. 44N).

According to paragraph 2 of PBU 5/01, assets used as raw materials are accepted as raw materials when performing work. The exceptions are tires (including spare), which entered the organization together with the purchased cars. In this case, they are taken into account as part of the object of fixed assets.

According to paragraph 6 of the Regulation on accounting "Accounting for fixed assets" of PBU 6/01 (approved by the Order of the Ministry of Finance of Russia of March 30, 2001 No. 26n) The object of fixed assets is recognized as an inventory facility with all devices and accessories or a separate constructively separate item intended for execution specific independent functions.

The complex of constructive articulated items is one or several items of one or different purposes that have common devices and accessories, the overall control, mounted on one foundation, as a result of which each object included in the complex can perform its functions only as part of the complex, and not independently.

Thus, as the object of fixed assets is taken into account by property or complex that can perform their functions on their own. If the property does not have functional independence, it should be reflected in the composition of the complex, which can be considered an inventory object from the standpoint of the provisions of PBU 6/01.

A similar position is also presented in the instructions for the application of an accounting plan for financial and economic activities of organizations (approved by the Order of the Ministry of Finance of Russia of October 31, 2000 No. 94n).

In the instructions for applying an account plan to account 10 "Materials" subaccount 5 "Spare parts" it is said that car tires (tire, camera and rim tape), on wheels and in stock during the vehicle, included in its initial cost, are taken into account in Composition of fixed assets.

According to paragraph 2 of paragraph 6 of PBU 6/01 if there is several parts with the object different time Useful use Each of them is taken into account as an independent inventory facility. This order is beneficial to the taxpayer, since it allows you to separate expensive property into several objects and immediately write down those of them, the cost of which does not exceed 20,000 rubles. (or other limit established in accounting policies), saving on property tax.

However, take into account the car as the main remedy without wheels can not be, as it is not able to generate income. And this is one of the conditions for adopting an asset to account as an object of fixed assets.

In addition, in paragraph 6 of PBU 6/01, there is a reservation that if there are several parts from one object, the useful life of which will differ significantly, each such part is taken into account as an independent inventory.

The accounting standard does not say which level of materiality should be used to separate the objects of objects representing a single integer, into several inventory objects, which gives the right to the accountant to solve this issue at its own discretion.

Therefore, an organization can establish its level of materiality in accounting policies. If he is low, then the organization has tax risks regarding settlements with the property tax budget. In order to avoid this on the general methodology for accounting for capital expenditures, automotive tires on wheels of vehicles (including on a spare wheel) should be reflected in the initial cost of the car.

When transmitting tires in the organization's accounting accounting, a one-time write-off of their value on the accounting accounts on the basis of clause 93 of Methodical Indications No. 119H is made. At the same time, all conditions for the recognition of the consumption established by clause 16 of the Regulation on accounting "Expenses of the Organization" of PBU 10/99 (approved by the Order of the Ministry of Finance of Russia dated May 6, 1999) were fulfilled, namely:

consumption is made in accordance with the customs of the business turnover;
the amount of consumption can be reliably determined;
as a result of the installation of tires on the vehicle, there has been a decrease in the economic benefits of the organization.

When transferring to use, automobile tires are estimated according to paragraph 16 of PBU 5/01 - at the cost of each unit.

Example

LLC Avtodor in the winter of the current year has acquired a passenger car with a winter tire set. The car is used on management purposes. In October of the same year, a set of summer rubber (4 pieces) was acquired for 9440 rubles, including 18% VAT - 1440 rubles, and installed on the car. In accounting, LLC Avtodor, the following accounting records were made:

Debit 10 "Materials" subaccount 5 "Spare parts" Credit 60 "Calculations with suppliers and contractors"

8000 rub. - the set of summer rubber set is credited;

Debit 19 "VAT on acquired values" Credit 60 "Calculations with suppliers and contractors"

1440 rub. - reflected the amount of "entrance" VAT;

Debit 68 "Calculations for taxes and fees", subaccount "VAT"

Credit 19 "VAT on acquired values"

1440 rub. - The sum of "entrance" VAT is brought to the tax deduction;

Debit 26 "General expenses" Credit 10 "Materials" subaccount 5 "Spare parts"

8000 rub. - Tires are installed on a passenger car.

Seasonal tires that were removed from the car in connection with the change of the season must be credited to the warehouse.

The order of reflection of such operations is not provided regulatory acts Accounting. Seasonal tires that were removed from the vehicle and are credited to the warehouse, do not relate to unused materials or return waste. On the one hand, they were already in operation (were used), and on the other, they did not lose their consumer properties.

Calling seasonal tires in the accounting accounting should be reflected in the debit of subaccount 10-5 "spare parts" in correspondence with the credit of accounting accounts 20 "Basic Production", 23 "Auxiliary Production", 26 "General Expenditures", 44 "Sale expenses" and etc.

Discontinued tires, which can still be used without repair, are accounted for by value calculated with the wear, which is determined based on the run.

Thus, it is reduced to the cost of production (or costs for sale) of the current reporting period by the amount of returned automotive tires.

An organization can determine the cost of removed from the wheels the organization can independently establishing the norms of the operational run, focusing on the technical characteristics of the respective tires.

You can also focus on temporary rules of operational mileage of motor vehicles of RD 3112199-1085-02. On the one hand, the rules were canceled back in 2004. On the other hand, by decision of the Commission of the Ministry of Transport of Russia dated April 18, 2006, their action was again extended before the entry into force of the relevant technical regulations (the information letter of the Ministry of Transport of Russia dated December 7, 2006 No. 0132-05 / 394). Such a decision is made to ensure the safety of operation of motor vehicles and rational normalization of automotive tires.

The rules of the operational mileage of tires of motor vehicles are established by organizations based on the average mileage of tires. The Ministry of Transport of Russia proposes to use correction coefficients to the average tire mileage standards depending on the operating conditions of the vehicle. In this case, the norm of the operational run of the tire according to paragraph 3.3 of the time norms should not be below 25% of the average mileage.

The average mileage of Russian-made tires for passenger cars is approximately 40,000-45,000 km. For overseas production tires, the average mileage is 50,000-55,000 km. Tire mileage trucks

value above:

for domestic tires, it can reach 100,000 km;
for buses of foreign production - 180,000 km.

The cost of tires returned to the warehouse is calculated according to the following formula:

Example

Winter tires removed from the car can still be used. Initial cost

each tire is 2000 rubles. The runtime of the data of the tire data set by the organization is 50,000 km. During the period of operation, the actual mileage amounted to 20,000 km. Consequently, the cost of each tire returned to the warehouse is 1200 rubles. [(50,000 km - 20 000 km): 50,000 km h 2000 rubles].

In accounting, AVTODOR LLC will be made the following entry:

Debit 10 "Materials" subaccount 5 "Spare parts" Credit 26 "General expenses"

4800 rub. (1,200 rubles. H 4 pcs.) - A set of winter rubber is credited to the warehouse, removed from the passenger car.

Tax Accounting Tires

The vehicle that the organization acquires is taken into account as a single inventory facility not only in accounting, but also for tax purposes.

Car tires that are purchased separately from the car are not included in the amortized property on the basis of subparagraph 2 of paragraph 1 of Article 253 of the Tax Code of the Russian Federation, but are taken into account as part of the costs of maintenance and operation, repair and maintenance of fixed assets and other property, as well as Maintain them in a working (relevant) state.

If seasonal tires are replaced, the cost of purchasing a new tire kit should be qualified as material expenses for the purchase of materials used to maintain fixed assets according to subparagraph 2 of paragraph 1 of Article 254 of the Tax Code of the Russian Federation.

If the replacement of worn tires occurs, then on the basis of paragraph 1 of Article 260 of the Tax Code of the Russian Federation, the costs of their acquisition qualify as the repair of fixed assets and recognize for the purpose of calculating income tax.

According to paragraph 2 of Article 272 of the Tax Code of the Russian Federation, the costs of acquiring automotive tires should be recognized for tax purposes on the date of transmission to use, that is, on the date of installation of tires on the car.

As for seasonal tires removed from the car and transferred to the warehouse, the value of these assets is not reflected in the tax account. Since the amount of material expenses is reduced by the price:

remnants of material and production reserves transferred to production, but not used in production at the end of the month (clause 5 of Article 254 of the Tax Code of the Russian Federation);
return waste (paragraph 6 of Art. 254 of the Tax Code of the Russian Federation).

The remains of material and production reserves are estimated at the same cost, on which they were included in the cost of debiting.

Tires removed from the vehicle cannot be qualified as commodity and material values \u200b\u200bnot used in production at the end of the month, since the automotive tires were installed on the car, which means that were used, wearing and lost their original state.

At the same time, the used tires cannot be considered as returnable waste. At the same time, under return waste, remnants of raw materials and materials, semi-finished products and other types of material resources formed in the process of manufacturing goods (performance, services, services), partially lost consumer qualities of the source resources and, by virtue of this, used with increased costs or not used appointment.

Seasonal tires under this definition are not falling. Consequently, for tax purposes, seasonal tires cannot be considered as reserves, nor as returnable waste. Thus, the amount of material expenses does not decrease by the cost of seasonal tires taken from the vehicle. As a result, when gaining tires taken to a warehouse in accounting, a taxable temporary difference is formed in accordance with clause 12 of the accounting situation "Accounting for calculations on the income tax of organizations" PBU 18/02 (approved by the Order of the Ministry of Finance of Russia dated November 19, 2002 No. 114n). Based on this difference, a deferred tax liability is formed.

Example

In tax accounting, the cost of automotive tires surveyed to the warehouse is not taken into account. As a result, taxable temporary difference occurs in the amount of 3600 rubles, on the basis of which a deferred tax liability was formed:

Debit 68 "Calculations for taxes and fees" subaccount "Tax settlements

on profits "Credit 77" Deferred Tax Liability "

960 rub. (4800 rubles. H 20%) - a deferred tax liability formed.

With the wear of automotive tires, the organization has the need for their repair or replacement.

Repair and restoration of tires can be made both by the organizing and specialized car services. In the case of self-repair, the organization carries the cost of purchasing spare parts to cars (cameras, tires, rims of wheels, balancing goods, etc.) and labor remuneration, which produce repairs.

If it is impossible to repair tires without special equipment, the organization can use the services of specialized enterprises. In this case, spare parts for cars can be purchased independently. In such a situation, the organization pays for auto repair only services for replacing and installing spare parts or the cost of spare parts will be taken into account in the cost repair work Car service.

When transmitting tires for recovery on the sheard-repair plants, their cost is transferred in accounting on subaccount 10-7 "Materials transferred to the side processing".

According to paragraphs 7 and 18 of PBU 10/99, the costs of maintaining vehicles in good condition are expenses on common activities and are recognized in the reporting period in which they took place, regardless of the time of the actual payment of money and other form of implementation. At the same time, the following wiring is made in the accounting accounting of the organization:

Debit 20 "Basic Production", 26 "General Expenditures"

Credit 60 "Calculations with suppliers and contractors", 71 "Settlements with accountable persons", 76 "Calculations with different debtors and creditors"

Reflects the cost of repair or replacement of automotive tires.

For tax purposes, the cost of repairing tires can be taken into account as other expenses related to production and implementation.

Note that currently regulatory documents that establish the costs of the cost of restoration of wear and repair of automotive tires are absent. That is why these costs are expenses for current repairs that

includes in the cost of production, works, services as costs of maintaining fixed assets in working condition. At the same time rationing specified expenses not provided.

If the tires have destruction that are not subject to local repairs or restoration by imposing a new tread, then, by decision of the Special Commission, created in the enterprise, are written off into scour. Such tires come to the warehouse by weight in price prices, for which they are surreated to the tire-repair plants. In accounting, organizations are credited to the subaccount 10-6 "Other materials".

___________________________

We purchased tires for a service car. How to reflect this in accounting and when calculating the tax authority? What documents do you need? The company uses general System taxation.

If the organization acquires tires separately from the car, then regardless of the cost and useful life, they are included in the MPZ and are taken into account as spare parts:

Debit 10-5 credit 60

- Car tires are credited (based on shipping documents from the supplier).

When replacing worn (damaged) tires, wiring is made:

- Written the cost of tires (spare parts for car repair).

When replacing the tires to make a card on form No. OS-3 is not necessary. If the organization is replaced by its own forces, it is possible to make an act of a seasonal replacement of tires in arbitrary form. If the seasonal replacement of tires conducts a contractor, a replacement document, a certificate of acceptance of work performed.

If the replacement of the tire occurs when repairing a car, the write-off of the tire is drawn up with an act of replacing spare parts in a car in an arbitrary form.

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

Replacing automotive tires occurs in two cases:

with full wear (or when damaged, which cannot be repaired);

Situation: What category of property in accounting includes automobile tires - to fixed assets or MPZ

separately from the car.

Tires that are included in the car's kit are not an independent inventory (clause 10 by the Order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n). Their cost is already included in the initial cost of the car, so it cannot be considered separately (account 10).

If the organization acquires tires separately from the car, then regardless of the cost and useful life, they should be included in the MPZ and take into account both spare parts. This is explained as follows.

First, automotive tires are not labor means designed to produce products, performing work, provision of services. Namely, this characteristic allows you to qualify anything or other property as the main means (clause 46 of the Regulations on accounting and accounting reporting).

Secondly, tire replacement is always associated with maintaining the main means (car) in working condition or with its repair (recovery). The cost of restoring the fixed assets (i.e., the cost of tires) is written off in the reporting period to which they relate (clause 27 PBU 6/01). And this means that the tires acquired separately from the car are also not an independent inventory object, the cost of which should be written off through depreciation (paragraph 17 of PBU 6/01).

Situation: what documents need to be issued when carrying out automotive tires and transmit them to operation. Tires purchased separately from the car

Car tires are included in the MPZ (account 10-5 instructions for account plan). Therefore, the rules for registration of operations related to their entry and commissioning are similar general order Registration of incoming and writable materials. Since the moment of writing off the cost of automotive tire coincides with the moment of their complete wear, the organization should ensure their safety and control over the use.

Accounting: Tire Acquisition

Receipt of tires purchased separately from the car, reflect the wiring:

Debit 10-5 credit 60
- Car tires are credited (based on shipping documents from the supplier).

Accounting: Replacing worn tires

If the organization replaces worn (with expired operation) or damaged tires, thereby it restores part of the initial technical characteristics car. Such a replacement should be considered as the current repair of fixed assets. This follows from the provisions of paragraph 26 of PBU 6/01.

In accounting costs for repairs, reflect in the reporting period to which they relate. The cost of repairing the car is included in the cost of the usual activities (p. 27 PBU 6/01, sub., PBU 10/99). Therefore, the cost of tires will be sprinkled at the time of their vacation from the warehouse (when drawing up documents on the vacation of the tires) (p. 93 of the methodical instructions approved).

When replacing worn (damaged) tires, make the wiring:

Debit 20 (23, 25, 26, 44 ...) Credit 10-5
- Written the cost of tires.

Seasonal replacement of tires

With a seasonal replacement of tires, the technical characteristics of the car are not restored. This is due to the fact that the seasonal replacement of tires is a prerequisite for maintaining the operational properties of the car. In accounting, such works are qualified as operations associated with the content of the object of fixed assets (clause 66 of the methodical instructions approved).

When leaveing \u200b\u200bseasonal tires, their cost is discharged at a time (clause 93 of the methodological instructions approved by the Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n):

Debit 20 (23, 25, 26, 44 ...) Credit 10-5
- Installed on the car tires for the summer (winter) season (based on the requirement requirement in form No. M-11, an act on a seasonal replacement of tires or an act of acceptance of the work performed).

To control the safety of seasonal tires, which are temporarily not operated, can be taken into account by the balance. For example, on account 012 "Temporarily not used automotive tires for the summer (winter) season." Tires can be credited in the conditional assessment (for example, at a price of 1 rub. / PC. - Then the cost of tires will correspond to their number). When the dismantled seasonal tires arrive at the warehouse, make wiring:

Debit 012 "Temporarily not used automotive tires for the summer (winter) season"
- Reflects the arrival of summer (winter) tires after seasonal replacement (based on an act of a seasonal replacement of tires).

Situation: what document to confirm the fact of seasonal replacement of automotive tires

The legislative issue is not settled.

Seasonal tire replacement is not a repair, but an operation associated with maintaining the technical characteristics of the car due to the change in operating conditions (clause 66 of the methodological instructions approved by the Order of the Ministry of Finance of Russia of October 30, 2003 No. 91n). Therefore, during a seasonal replacement of tires, it is not necessary to make a card on form No. OS-3. If the organization is replaced by its own forces, it is possible to make an act of a seasonal replacement of tires in arbitrary form. If the seasonal replacement of tires holds a contractor, a document confirming the replacement may be an act of acceptance of the work performed.

Tax account

Situation: what category of property in tax accounting includes automobile tires. The organization applies the general tax system

The answer to this question depends on how tires come to the organization:

together with the car (tires installed on the running and spare wheels);
separately from the car.

In tax accounting, the tires acquired with the car are recorded by analogy with accounting, that is, they are included in the initial cost of the car (paragraph 1 of Art. 257 of the Tax Code of the Russian Federation).

If the organization acquires tires separately from the car, then independently of the cost and usefulness of use in the composition of the amortized property, they are not included. This is explained as follows.

First, automotive tires are not labor means designed to produce products, performing work, provision of services. Namely, this characteristic allows you to qualify anything or other property as the mainstream and include it in the composition of the amortized property (paragraph 1 of Art. 257 of the Tax Code of the Russian Federation).

Secondly, automotive tires are not named as a separate position in the All-Russian Classifier of fixed assets, nor in its established classification of fixed assets approved by the Decree of the Government of the Russian Federation of January 1, 2002 No. 1. However, determining the useful life of amortized property in accordance with these documents (paragraph 1 of Art. 258 of the Tax Code of the Russian Federation).

Thus, the tires purchased separately from the car (both for replacing worn and damaged tires and for seasonal replacements) cannot be attributed to the objects of fixed assets. The cost of their acquisition should be qualified as the cost of maintenance and operation, repair and maintenance of fixed assets and other property (sub. 2, 1 Art. 253 of the Tax Code of the Russian Federation).

Open: seasonal replacement

With a seasonal replacement, the tire cost refers to the costs of the service transport and is included in other expenses (paragraph 11 of Art. 264 of the Tax Code of the Russian Federation). In this case, if the service transport serves objects serving industries and farms, the cost of tires refers to the costs associated with the activities of serving industries and farms (Art. 275.1 of the Tax Code of the Russian Federation).

Outside: Replacing worn tires

When replacing worn (damaged and not subject to restoration) tires, their cost refers to the cost of repairs and is included in other expenses (