After the products have passed all stages of production, they are shipped to the warehouse for subsequent sale to customers. In this case, the accounting department of the enterprise needs to determine the cost finished products.

Consider accounting and tax accounting of finished products.

Accounting

In accounting, the cost of finished goods in the warehouse is reflected on account 43 "Finished goods" at the actual cost. This is stated in clause 5 of the Accounting Regulations "Accounting for inventories" (PBU 5/01), approved by the Order of the Ministry of Finance of the Russian Federation dated 09.06.01 No. 44n.

However, in analytical accounting, an enterprise can use discount prices. As discount price can be applied:

the actual cost of the finished product;
standard cost of finished products;

Let's consider these options in more detail.

Accounting at actual cost

In this case, the finished product in the warehouse is reflected based on the cost of raw materials, materials, semi-finished products, energy, accrued depreciation of equipment, workers' salaries, used in their production.
Selling products, an enterprise can write off it from the register:

at the cost of each unit;
at the average cost;
at the cost of the first units of products arriving at the warehouse (FIFO method);
at the cost price of the last units of products arriving at the warehouse (LIFO method). By order of the Ministry of Finance of the Russian Federation of 26.03.07 No. 26n "On Amendments to Regulatory Legal Acts on Accounting" from 01.01.08, the LIFO method is excluded.

All these methods are provided for by clause 16 of PBU 5/01 "Accounting for inventories".

Example 1

< Организация выпускает телевизоры. На 01.01.07 на складе предприятия было 2 телевизора, фактическая себестоимость каждого из которых составляла 350 000 руб. Затраты на изготовление телевизоров в январе 2007 года составили 1 800 000 руб. За этот месяц было выпущено 6 телевизоров. Таким образом, фактическая себестоимость одного телевизора составила 300 000 руб. (1 800 000 руб. : 6 шт.).

7 TVs were sold in January. To determine the cost of TV sets sold, the company uses the FIFO method. This means that the actual cost of sold TVs amounted to 2,200,000 rubles. (350,000 rubles x 2 pcs. + 300,000 rubles x 5 pcs.).

In January, the company's accountant will make the following entries:
Dt43 - Kt20 - 1,800,000 rubles. - reflects the actual cost of TVs manufactured in January 2007;
Dt90 subaccount "Cost of sales" - Kt43 - 2,200,000 rubles. - the actual cost of sold TVs has been written off.

At the end of January 2007, there will be one TV set in the warehouse, the cost price of which is 300,000 rubles. (this is the balance of account 43). >

Accounting at standard cost

With this method, the cost price lower than the actual one is usually used as the normative one.
The difference between actual and target costs is called variance.
It can be reflected either on account 43, or on account 40 "Release of products (works, services)".

To account for finished goods at the standard cost using account 43, the company needs to open two separate sub-accounts for account 43. One of them reflects the standard cost of the finished product, and the other reflects the deviation of the actual cost of the finished product from the standard.

Writing off finished products from account 43, the company needs to calculate the amount of deviations that fall on the balance of finished products in the warehouse.
This can be done using the following formula:

Os = (He + Op): (Hn + Hn) x But,

where Oc is the sum of deviations attributable to the balance of finished products in the warehouse;

He is the amount of deviations attributable to the balance of finished products in the warehouse at the beginning of the reporting month;

Op - the amount of deviations attributable to products received at the warehouse in the reporting month; Нн - standard cost of the balance of finished products in the warehouse at the beginning of the reporting month;

Нп - standard cost of finished products received at the warehouse in the reporting month; But - the standard cost of the balance of finished products in the warehouse.
Then the amount of variances attributable to the shipped products is calculated using the formula:

Oo = He + Op - Os,

where Oo is the sum of the deviations attributable to the shipped products.

Example 2

<На начало февраля 2007 года у предприятия имелась на складе готовая продукция (велосипеды) в количестве 10 шт. Нормативная себестоимость одного велосипеда - 2000 руб. Следовательно, нормативная себестоимость готовой продукции на складе на начало месяца составляла 20 000 руб. (2000 руб. х 10 шт.). Сумма отклонений - 4000 руб.

In February 2007, the company manufactured 100 bicycles, the production costs of which amounted to 250,000 rubles. In the same month, 105 units of finished products were sold.
In accounting, the accountant makes the following entries:

Dt43 subaccount "Finished products at standard cost" - Kt20 - 200,000 rubles. (2,000 rubles x 100 pcs.) - reflects the standard cost of finished goods, released in February;

Dt43 subaccount "Deviations of the actual cost of finished products from the standard" - Kt20 - 50,000 rubles. (250,000 - 200,000) - reflects the deviation of the actual cost of finished goods, released in February, from the standard;

Dt90 subaccount "Cost of sales" - Kt43 subaccount "Finished products at standard cost" - 210,000 rubles. (2000 rubles x 105 pcs.) - the standard cost of sold bicycles was written off for sale.

The standard cost of the balance of finished products in the warehouse at the end of February 2007 will amount to 10,000 rubles. (20,000 + 200,000 - 210,000).

Let's calculate the amount of deviations that fall on the balance of finished products in the warehouse at the end of February:
(4000 rubles + 50,000 rubles): (20,000 rubles + 200,000 rubles) x 10,000 rubles. = RUB 2,454.55
Thus, the balance on account 43 at the end of February 2007 will amount to 12,454.55 rubles. (10,000 + 2454.55).

Let's calculate the amount of deviations that fall on the shipped products:
4000 RUB + 50,000 rubles. - 2454.55 rubles. = RUB 51,545.45

In accounting, the accountant must make the following entry for this amount:

Dt90 subaccount "Cost of sales" - Kt43 subaccount "Deviations of the actual cost of finished products from the standard" - 51,545.45 rubles. - written off for the implementation of the deviation of the actual cost of finished products from the standard. >

If the enterprise takes into account the deviation of the actual cost of finished products from the normative on a separate account 40 "Output of products (works, services)", then in this case the finished products handed over to the warehouse are reflected in account 43 at the standard cost.

In accounting, in this case, the following wiring is done:
Дт43 - Кт40 - reflects the standard cost of finished products.
And the actual cost of the finished product is reflected on account 40:
Дт40 - Кт20 - reflects the actual cost of finished products.

At the end of the month, the account balance of 40 is revealed, that is, the deviation of the actual cost of the finished product from the standard. The excess of the actual cost of the finished product over the standard is written off by posting:

Dt90 subaccount "Cost of sales" - Kt40 - the excess of the actual cost of finished products over the standard is written off.

If an excess of the standard cost over the actual one is revealed, then the following posting is done:

Dt90 subaccount "Cost of sales" - Kt40 - the excess of the standard cost of the finished product over the actual one is reversed.

Example 3

<Изменим условия примера 2. Предположим, что в accounting policy it is written that finished products in the warehouse are accounted for at the standard cost, while account 40 "Output of products (works, services)" is used.

Then, in accounting, the accountant must make the following entries:
Dt43 - Kt40 - 200,000 rubles. (2,000 rubles x 100 pcs.) - reflects the standard cost of bicycles manufactured in February;
Dt40 - Kt20 - 250,000 rubles. - reflects the actual cost of bicycles manufactured in February;

Dt90 subaccount "Cost of sales" - Kt43 - 210,000 rubles. (2000 rubles x 105 pcs.) - the standard cost of sold bicycles has been written off;
Dt90 subaccount "Cost of sales" - Kt40 - 50,000 rubles. (250,000 - 200,000) - the deviation of the actual cost of bicycles from their standard cost has been written off (for products shipped in February).

The balance of account 43 at the end of February 2007 will amount to 10,000 rubles. (2000 rubles x 5 pcs.).
>

This is established in paragraph 2 of Art. 319 Tax Code RF.
Indirect costs in tax accounting, they are completely written off to expenses of the current period (clause 2 of article 318 of the Tax Code of the Russian Federation).

Algorithm for calculating the cost of finished goods in a warehouse in tax accounting

1. First, let's calculate the amount of finished products that remained in the warehouse at the end of the month (K4):

K4 = K1 + K2 - K3,

where K1 is the balance of finished products at the beginning of the month;
K2 - the number of finished products received at the warehouse in the reporting month;
K3 - the number of finished products that were shipped to customers in the reporting month.

P4 = P1 + P2 - P3,

where Р1 - direct costs related to work in progress at the beginning of the month;
P2 - direct costs incurred in the current month;
Р3 - direct costs related to work in progress at the end of the month.

3. Then the amount of direct costs related to the balance of finished products in the warehouse at the end of the month (P5) will be determined as follows:

P5 = P4 x (K4: K3).

4. Finally, we calculate the amount of direct costs that relates to the shipped products (P6):

P6 = P7 + P4 - P5,

where Р7 is the sum of direct costs related to the balance of finished products at the beginning of the month.
Let's illustrate the above with a numerical example.

Example 4

<Организация выпускает микроволновые печи. На начало февраля 2007 года на складе было 100 микроволновых печей. Их стоимость в налоговом учете равна 9000 руб. За месяц было изготовлено 1950 микроволновых печей, а отгружено покупателям - 2000 микроволновых печей.
Consequently, at the end of February 2007 there were 50 microwave ovens left in the warehouse (100 + 1950 - 2000).

The amount of direct costs related to work in progress was 16,000 rubles at the beginning of the month, and 14,000 rubles at the end of the month. During the month, the amount of direct expenses amounted to 175,000 rubles.

Consequently, the amount of direct costs attributable to microwave ovens manufactured in February 2007 is 177,000 rubles. (16,000 + 175,000 - 14,000).

The amount of direct expenses, which falls on the balance of microwave ovens in the warehouse at the end of the month, will amount to 4,538.46 rubles. (177,000 rubles x (50 pieces: 1950 pieces)). This is the tax value of the finished goods in the warehouse.

The amount of direct costs related to the shipped products will amount to 181,461.54 rubles. (9000 + 177000 - 4538.46)
>

Financial statements

Information on the balances of finished products at the end of the reporting year is reflected in balance sheet in the group of articles "Stocks" of Section II " Current assets". The indicator of the item" Finished goods and goods for resale "is determined by summing up the balance at the end of the reporting year on accounts 43" Finished goods "and 41" Goods. " cost, determined based on the methods used to assess them.

So, when using account 40, the assessment of finished goods is formed on the basis of the planned cost estimate for the unit of finished goods approved in the current period. The amount of deviations of the actual cost of finished goods transferred from the shop to the warehouse in the current period from the amount of its estimate based on the planned cost estimate is written off to the cost of goods sold.

Consequently, the amount of deviations does not participate in the assessment of the balances of finished goods reflected in line 214 of the balance sheet asset. This accounting procedure is established by the Chart of Accounts. accounting financial economic activity organizations approved by the Order of the Ministry of Finance of the Russian Federation dated 31.10.00 No. 94n. Thus, the finished product is reflected in the balance sheet according to planned cost, and the deviation of the actual cost from the planned one - in the cost of goods sold.

Finished products that are obsolete, have completely or partially lost their original quality either the current market price by which decreased is reflected in the annual balance sheet less provision for impairment material values(Clause 25 PBU 5/01 "Accounting for inventories", approved by the Order of the Ministry of Finance of the Russian Federation dated 09.06.01 No. 44n).

If the finished product is intended for further use in the production process, its cost must be accounted for on account 10 "Materials" and reflected in the balance sheet on the line "Raw materials, materials and other similar values" of the group of articles "Inventories" of Section II "Current assets".

The actual cost of goods sold is reflected in the profit and loss statement (form No. 2) in the line "Cost of goods, products, works, services sold".

In practice, situations often occur when products have not been produced and the enterprise has no work in progress. At the same time, the costs of the current period (wages, depreciation, etc.) cannot be attributed to finished products. And here the question arises, how should these current costs be reflected?

In this case, the costs of the period in which the output is not expected are reflected in the same accounts that were used in the period of production activity. However, at the end of the month, the amount of costs for the period of downtime should be charged to deferred expenses:
Dt97 subaccount "Activities in the absence of production" - Kt20 - the costs for the period of downtime are written off.

The procedure for writing off these costs to the cost of finished goods in subsequent months must be determined in the accounting policy. In tax accounting, such expenses are not allocated between reporting periods, but are recognized in the period in which they arise.

In preparing the article, the following documents were used:

tax code Russian Federation(part two) dated 05.08.00 No. 117-FZ (adopted by the State Duma of the Federal Assembly of the Russian Federation on 07.19.00).
Order of the Ministry of Finance of the Russian Federation of 09.06.01 No. 44n "On approval of the Accounting Regulations" Accounting for inventories "PBU 5/01". Ed. from 27.11.06.
Order of the Ministry of Finance of the Russian Federation dated 31.10.00 No. 94n "On approval of the Chart of accounts for accounting of financial and economic activities of organizations and instructions for its application." Ed. from 18.09.06.

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3.3 Finished products in the tax accounting system

The procedure for evaluating finished products in the tax accounting system is established by clause 2 of Art. 319 of the Tax Code of the Russian Federation. Based on this clause, the assessment of the balances of finished products in the warehouse at the end of the current month is made by the taxpayer based on the data of the primary accounting documents on the movement and on the balances of finished products in the warehouse (in quantitative terms) and the amount of direct costs incurred in the current month, reduced by the amount of direct expenses related to WIP balances.

In connection with the adoption of Law No. 58-FZ, many organizations were tempted to bring accounting and tax accounting of finished products closer together. This is primarily due to the fact that in new edition Art. 318 of the Tax Code of the Russian Federation, the taxpayer independently determines in the accounting policy for tax purposes a list of direct costs associated with the production of goods (performance of work, provision of services).

However, despite the freedom of choice given to taxpayers in determining the composition of direct costs, unfortunately, it is necessary to state the fact that, for many reasons, it is rather difficult to calculate the cost of goods sold and shipped from accounting data for tax purposes. What is the reason for this conclusion?

We have considered two ways of forming the cost of production: in full production cost and at reduced cost (direct cost items). Recall that the application of one method or another depends on the method of distribution of general business expenses. When using the second method of evaluating the finished product at the enterprise, it may seem that in order to bring its accounting and tax values closer together, it is only necessary to provide in the accounting policy a clause that direct costs for tax purposes are determined in a manner similar to accounting. However, in this case it should be borne in mind that such a wording is only suitable for enterprises that do not have general production costs, since if they are available in accounting, part of the indirect costs will always be distributed among direct cost items. In this case, the accounting policy can indicate that direct costs for tax purposes are determined in accordance with the list of costs accumulated in the relevant accounting accounts (20, 23, 29, 25).

We have already spoken about the contradictions in accounting legislation regarding the reflection of finished products at the standard cost on account 40 “Output of products (works, services)”. But considering the requirements tax legislation new negative aspects of using this method of reflecting finished products arise. First of all, they are associated with the fact that in current edition Art. 319 of the Tax Code of the Russian Federation does not provide for a method for assessing finished products at standard cost. Secondly, according to Art. 318 of the Tax Code of the Russian Federation, direct costs refer to the costs of the current reporting (tax) period as products, works, services are sold, in the cost of which they are taken into account. Thus, accounting for finished products at the standard cost with writing off the difference between the actual and standard cost of products directly to expenses, that is, similar to the method that determines the use of account 40 "Output of products (works, services)" in accounting, for tax purposes is impossible.

Accounting for finished goods and their sales

Finished products - final product the organization's production process. These are products and objects completely finished by processing in this organization, meeting the requirements of standards and specifications ...

Annual accounting statements

The debit of account 40 "Release of products (works, services)" reflects the actual production cost of products released from production, works handed over and services rendered (in correspondence with accounts 20 "Main production" ...

Comprehensive analysis of accounting for production and sale of finished products

Finished products are products and semi-finished products, completely finished by processing, corresponding to the current standards or approved technical conditions, taken to the warehouse or by the customer ...

Valuation of property, liabilities and business transactions

4.5.1 The finished product includes the part of the Company's inventories intended for sale, which is the end result of the production process, completed by processing (packaging) ...

Management accounting of commercial and sales activities (on the example of LLC Vishnevskoe, Rubtsovsky district)

The release of products is the final stage of the production process, as a result of which its value passes from the sphere of production to the sphere of circulation ...

According to PBU 5/01 "accounting of inventories" finished products are part of the organization's inventories intended for sale (final result production cycle, assets ...

Accounting for the release, shipment and sale of finished products

Finished products are the end result of an organization's production process. The organization manufactures products on the basis of the terms of contracts concluded with buyers and customers, the planned targets for the assortment being developed ...

Accounting for finished products

Finished goods are part of the inventory of an enterprise that are intended for sale, are the end result of the production process ...

Accounting for finished products and their sale

Finished products are products and semi-finished products, completely finished by processing, corresponding to the current standards or technical conditions, taken to the warehouse or by the customer (buyer), as well as the work performed and services rendered ...

Accounting for finished products in the warehouse and in the accounting department

Accounting for finished products and their implementation

Finished products - the end product of the production process of CJSC Kors (the company is engaged in the production and sale of footwear). It is manufactured on this enterprise products and products fully completed ...

Accounting and audit of shipped and sold finished products

Finished products are the end product of the production process of an enterprise. These are products and products completely finished with processing in this enterprise, meeting the requirements of standards and technical conditions ...

Accounting for production and sales of finished products

Finished products are the end product of the production process of an enterprise. These are products and products, completely finished by processing in this enterprise, that meet the requirements of standards and specifications ...

Accounting policy of NKMZ JSC

Accounting for finished products in warehouses and in the accounting department A finished product is one that has passed all stages of processing, meets the relevant standards, is accepted by the technical control department ...

The finished product is the part of the organization's inventory intended for sale, which is the end result of the production cycle, finished with processing (packaging), and their technical and quality characteristics comply with the terms of the agreement or the requirements of other documents (clause 199 of the Order of the Ministry of Finance dated 28.12.2001 No. 119n). What postings are formed when accounting for finished products and their implementation, we will tell in our consultation.

Synthetic and analytical accounting of finished products

Information on the availability and movement of finished products in the organization is summarized on the synthetic active account 43 "Finished products" (). Analytical accounting of finished products on this account is carried out according to storage locations and types of finished products.

The finished products released from production are credited to the debit of account 43 from the credit of accounts 20 "Main production", 23 "Auxiliary production", 40 "Output of products (works, services)", etc.

We talked in more detail about the accounting records that are made during the release of finished products in a separate section.

Accounting for the sale of products (works, services) consists in the recognition of income from sales, as well as costs associated with the sale. Accounting for the sale of finished products, in a word, is a complex of the following typical postings(Order of the Ministry of Finance dated October 31, 2000 No. 94n):

In addition, business expenses related to the sale of finished products are also subject to write-off:

Debit of account 90, subaccount "Expenses for sale" - Credit of account 44 "Expenses for sale"

Accounting for financial results from product sales

At the end of the month, by comparing the debit and credit turnovers to account 90, it is revealed financial results from common types activities. If credit turnover exceeds debit, the organization made a profit from sales:

Debit account 90, subaccount "Profit / loss from sales" - Credit account 99 "Profit and loss"

Otherwise, the organization has a loss:

Debit account 99 - Credit account 90, subaccount "Profit / loss from sales"

"Food industry: accounting and taxation", 2008, N 4

We return to the topic of finished goods accounting, which we began in the February 2008 issue of the magazine. Today, the subject of the article is the tax rules for evaluating SOEs.

Assessment of SOE according to the rules of Articles 318, 319 of the Tax Code of the Russian Federation

It is in them that it is said how to evaluate the balance of the finished product. Naturally, the basis should be taken the data of the primary accounting documents on the movement and on the balance of SOEs in the warehouse in quantitative terms. Here we rely entirely on accounting figures, recorded in the relevant documents. Then we need to determine the cost estimate of the available SOEs. For this, the amount of direct costs for the current month is calculated, reduced by the amount of direct costs related to the balance of WIP. So, the first border point is the determination of the composition of direct costs. The second is to calculate the proportion of direct costs that should be attributed to the WIP value.

Direct costs

Everyone knows that according to Art. 318 of the Tax Code of the Russian Federation, all expenses of the reporting (tax) period in the tax accounting system are divided into direct and indirect. This article provides only an approximate list of costs that can be called direct ( material costs, labor costs of production personnel, as well as deductions from these payments in the form of UST and contributions to OPS, depreciation for production facilities of fixed assets). In any case, the taxpayer has the right to consolidate in the accounting policy his own list of direct costs, which is different from the above and typical for a particular industry (type of activity). All other expenses (with the exception of non-operating expenses) will be classified as indirect. The main difference between direct and indirect costs is that the latter are recognized when determining tax base for income tax in full in the reporting (tax) period to which they relate (in which they arose). Direct costs refer to the costs of the current reporting (tax) period as the products are sold, in the cost of which they are taken into account.

To date, no one doubts the question of self-determination of the composition of direct costs. This is enshrined in law and confirmed by the explanations of the Ministry of Finance. Arbitration practice on controversial decisions of inspections on the illegal distribution of costs by taxpayers between direct and indirect, WIP and SOE is mainly devoted to the relationship that arose before 2005 (that is, before the appearance of Law N 58-FZ, which approved the right of taxpayers to independently choose direct costs ). Basically, it shows how difficult it is for the tax authorities to justify the recalculation of the cost of WIP and SOE in a positive direction for the budget.<1>.

<1>Resolutions of the FAS UO of 23.01.2008 N F09-11405 / 07-C2, FAS ZSO of 08.10.2007 N F04-6846 / 2007 (38839-A27-37) (see also Definition of the Supreme Arbitration Court of the Russian Federation of 31.01.2008 N 54/08 ).

However, litigation has already appeared, based on the interpretation of Art. Art. 318, 319 of the Tax Code of the Russian Federation as amended by Law N 58-FZ. Let's give an example - Resolution of the Federal Antimonopoly Service of the UO of 18.02.2008 N F09-392 / 08-C3. The organization carried out several types of activities: the production of meat and edible by-products (including the raising of broiler chickens, their primary and subsequent industrial processing into meat products), the production of meat and bone meal, as well as trade in goods and the provision of rental services. During the audit, the inspectorate additionally charged the enterprise with a profit tax, considering the methodology used by it for the formation and distribution of direct costs by types of products (agricultural and other) unreasonable. What was its essence? Finished products Agriculture and finished products, not related to agricultural products, were produced by the enterprise in the slaughtering and processing of meat products. At the same time, meat and bone meal was produced in a separate workshop - for the production of meat and bone meal. According to the accounting policy of the enterprise, direct costs generated by the meat and bone meal workshop were attributed, respectively, to the production of meat and bone meal. The amounts of direct costs in the slaughter and processing workshop were distributed according to the types of products manufactured in it. At the same time, the principle of the formation and distribution of direct costs by types of products produced by one workshop, but taxed according to different rates income tax.

Please note: according to Art. 2.1 Federal law dated 06.08.2001 N 110-FZ, the income tax rate for agricultural producers for activities related to the sale of their own agricultural products produced, as well as those produced and processed by them, has been established through 2008 inclusive at 0%.

What is he doing tax office when checking? It redistributes direct costs between the types of products produced within the framework of one type of activity, which one is not specified in the Resolution, but if we consider that as a result, the enterprise had a profit tax arrears, the following is quite obvious. Direct costs of the workshop, which produced agricultural products, were attributed exclusively to these products.

Of course, the court did not support the tax authorities. The arbitrators were guided by the fundamental norms of paragraph 1 of Art. 272 of the Tax Code of the Russian Federation. Recall, according to clause 1 of Art. 272 of the Tax Code of the Russian Federation, expenses accepted for tax purposes are recognized as such in the reporting (tax) period to which they relate, taking into account the provisions of Art. Art. 318 - 320 of the Tax Code of the Russian Federation. The last paragraph of this clause contains the assumption that the expenses of the taxpayer, which cannot be directly attributed to the costs of a specific type of activity, are distributed in proportion to the share of the corresponding income in the total volume of all income of the taxpayer.

However, in paragraph 1 of Art. 319 of the Tax Code of the Russian Federation provides for the following. If direct costs cannot be attributed to a specific production process for the manufacture of a certain type of product (work, services), then the taxpayer independently determines the mechanism for their distribution in his accounting policy for tax purposes. There is only one condition - he must lay the basis for such a methodology economically sound indicators.

The organization took into account the specified requirements and features technological process production different types products and developed an economically sound accounting methodology production costs and the formation of the cost of finished products. In the absence of it, the development of tax authorities could receive support in court. In this case, the inspectors were left with nothing. However, the moral is that inspectors will continue to challenge the actions of taxpayers if it can bring tangible benefits to the budget. At the same time, it is hardly advisable to dispute the composition and procedure for the distribution of direct costs when the organization pays income tax. Even if we reconsider the approach to what exactly and how the calculated expenses can be taken into account in the current reporting (tax) period, the amount will not change from a change in the places of the terms. Expenses excluded from the calculation of the tax base today will be included in it tomorrow. Another thing is when you can try to take the costs (direct and indirect) out of the calculation of the tax base for profits altogether. In the food industry, this is relevant for those who adhere to the ideology of vertical business integration - from growing raw materials to processing them and turning them into finished products.

So, in the Resolution of the FAS UO of 18.02.2008 N Ф09-392 / 08-С3, which we are considering, the company calculated income tax at a rate of 0% in relation to the activities that it carried out as an agricultural producer. Naturally, the tax authorities were tempted to divide the costs in favor of "zero" activities, thereby increasing the amount of income tax, which is nevertheless paid in other areas. Therefore, it is still impossible to say that disputes over the composition and distribution of direct costs are in the past.

Comparison of direct costs in the system of accounting and tax accounting

It is important to note that with all the freedom of choice that the taxpayer has in terms of the classification of expenses, it will not be possible to completely unify the indicators of direct expenses in tax accounting with accounting ones. The construction of the complete identity of the composition and amount of accounting and tax costs objectively can exist in theory, but not in practice. Especially if we talk about the credentials of an industrial enterprise. Here are a few arguments.

The first is the differences in definitions. Everyone knows that in accounting, costs (according to the ways they are included in the cost of production) are also divided into direct and indirect. Direct - these are costs directly related to the production of products (raw materials, basic materials, wages production workers, etc.). They can be directly and directly included in the cost of goods manufactured. Indirect costs are those costs that are associated with the operation of the enterprise as a whole. On the other hand, in the accounting system there is a classification of costs and according to the degree of their dependence on the volume of production. It is dictated by the wide application in management (production) accounting of the cost management system - "direct costing". This system implies the division of all costs of the enterprise into variable (conditionally variable) and constant (conditionally constant). Variable costs are understood as costs, the value of which depends on the volume of production; on the contrary, costs are considered constant, the volume of which does not depend on the scale of production. It can be stated that in most cases direct costs are identified with variables, and indirect, respectively, with constant ones. On this assumption, two ways of forming the production cost of production in accounting are based - full and incomplete. When calculating the total production cost, indirect (fixed) costs are taken into account, if incomplete, they are not taken into account. According to the Chart of Accounts, it looks like this. Direct costs (variable) are accumulated on accounts 20 "Main production", 23 "Auxiliary production", 29 " Service production and farms ", indirect (conditionally fixed) - 25" General production costs. "They are distributed at the end of the month to the debit of accounts 20, 23 and 29. Thus, general production costs (account 25) are always involved in calculating the cost of production (full or not - it does not matter). This means that their corresponding share is necessarily present in assessment of WIP and GP.

Indirect costs (fixed), which are associated only with the organization of the production process and the management of the enterprise as a whole, are accounted for on account 26 " General running costs". Just when writing them off, the following options are possible:

inclusion in the cost of production (to account 20) by distribution (by analogy with account 25);
write-off to financial results (account 90) as part of administrative expenses without distribution.

As a result, it turns out that according to the accounting methodology, a piece of indirect costs (account 25) always gets to the account of direct costs (account 20) by distribution. Therefore, for accounting estimate WIP residues and the SOE always participates in part of the indirect costs, which is unacceptable in tax accounting. Therefore, having provided in the accounting policy of the enterprise the condition that direct expenses for tax purposes are similar to accounting ones, the desired similarity cannot be achieved. This wording is suitable only for those who, in principle, do not have general production costs, which for industrial enterprises uncharacteristic. On the other hand, you can try to bring accounting and tax direct costs under the same denominator, establishing that for tax purposes they are determined according to the list of costs collected in the accounting accounts (20, 23, 25, 29). But this will only be overcoming one of the obstacles to the unification of accounting.

The second is the differences in recognition. Here we are talking about the fact that, firstly, the ways of recognizing some expenses in accounting differ from tax regulations... The simplest example - the amount of state duty when registering the rights to real estate objects increases their initial value in accounting, and in tax - refers to other expenses. As a result, in both types of accounting, we have different depreciation amounts for the same fixed asset in both types of accounting, which cannot but affect the ratio of accounting and tax direct costs. Secondly, in the economic activity of almost all enterprises there are expenses that (in whole or only in part) are not recognized at all for tax accounting purposes. These are both standardized costs and those that do not meet the criteria of Art. 252 of the Tax Code of the Russian Federation. Differences cannot be avoided here either.

Unfinished production

Let us recall the main provisions of Art. 319 of the Tax Code of the Russian Federation, which relate to work in progress. If the finished product is an asset completed by processing (see PBU 5/01), then WIP is a product (work, service) of partial readiness (not having passed all processing and manufacturing operations). In particular, WIP includes: materials and semi-finished products in production and processed, as well as remnants of semi-finished products own production... WIP is assessed at the end of the month based on the data:

on the movement and on the remains (in quantitative terms) of raw materials and materials;
about finished products by workshops (and other production units);
about the amount of direct costs of the current month, determined in accordance with the rules of Ch. 25 of the Tax Code of the Russian Federation.

The development of the procedure for the distribution of direct costs for WIP and SOE is also left to the mercy of taxpayers. This procedure should be consolidated in the accounting policy and applied for at least two tax periods. From the previous version of the Tax Code of the Russian Federation, an accountant can borrow the following methods for distributing direct costs:

in proportion to the quantity or cost of raw materials and materials in WIP and SOE;
in proportion to the planned (normative, estimated) cost of production, etc.

Since the topic of our article is the evaluation of the finished product, and not the WIP, we will not dwell on possible options distribution of direct costs in determining tax value WIP. We only note that the amount of WIP balances at the end of the current month is included in the direct expenses of the next month, at the end of tax period- to the direct expenses of the next tax period.

Calculation of the cost of remaining SOEs

So, according to Art. 319 of the Tax Code of the Russian Federation, the assessment of SOEs is carried out as follows. First, we calculate the amount of finished products in the warehouse at the end of the month (K sq.m.):

K m. = K n.m. + K - K r.p.,

where K n.m. - the number of finished products at the beginning of the month;

K - the amount of finished products received at the warehouse;

To r.p. - the amount of finished products shipped.

Then we determine the amount of direct costs that relate to the products produced per month (GP):

GP = WIP n.m. + PR - NZP k.m.,

where WIP n.m., WIP k.m. - balances of work in progress at the beginning and end of the month;

ПР - the amount of direct expenses for the month.

After that, the balances of finished products are estimated at the end of the month (GP k.m.):

GP k.m. = K sq.m. / (K nm + K) x (GP nm + GP),

where GP n.m. - the cost of the balance of finished products at the beginning of the month.

The cost of shipped finished products (GP o.p.) is determined by the formula:

GP o.p. = GP n.m. + GP - GP km.

Returning to the issue of unification of accounting and tax accounting of SOEs, we recall that, according to clause 59 of the Accounting Regulations, the indicator of the balance of finished goods in accounting statements can be calculated based on its standard cost (design option accounting records using account 40 "Release of products (works, services)"). We have already spoken about the legitimacy of this approach. Taking into account the provisions of the Tax Code of the Russian Federation, additional disadvantages of this method appear. So, Art. 319 of the Tax Code of the Russian Federation does not allow the possibility of evaluating finished products at the standard cost. In turn, Art. 318 of the Tax Code of the Russian Federation, direct costs are attributed to the costs of the current reporting (tax) period as products, works, services are sold, in the cost of which they are taken into account. Thus, accounting for finished products at the standard cost with writing off a part of direct costs in the form of the difference between the actual and standard cost of products without distributing them to SOE balances (similar to the method that causes the use of account 40 in accounting) is impossible for tax purposes.

Note. Expert S.V. Bulaev:

In the assessment of SOEs, differences often arise between accounting and tax accounting. The procedure for accounting for such differences is not recommended by the Ministry of Finance, therefore, organizations have to independently "reduce" accounting and tax accounting for general rules, prescribed in PBU 18/02. In this case, organizations will be helped by the so-called balance sheet method for identifying temporary differences.

This method does not exclude the accounting of all arising differences on the cost accounts (20, 23, 25, 26), after which deferred taxes (assets or liabilities) are accrued on them, but they need to be correctly adjusted by deferred taxes accrued on temporary differences in the valuation of the realized SOE ... The only question is how to determine the difference in the valuation of SOEs and how to correctly charge deferred assets from them.

Determining the differences in WIP valuation using the usual method, that is, only on the basis of the direct costs taken into account, we will not immediately come to the correct result. The reason is that certain expenses can be reflected in accounting as direct ones, and during taxation they may be accounted for as indirect ones. You can catch the difference between them using the reverse method: it should be determined by unaccounted expenses that do not participate in the formation of the financial result of the current month and, accordingly, taxable profit, in other words, remain in the cost of the SO in the warehouse. This is the essence of the balance sheet method, spelled out in the updated version of IFRS 12 "Income Taxes" - identifying differences in the valuation of assets (liabilities).

In the event that the value of SOE balances determined for tax purposes exceeds the value of SOE balances according to accounting data, a deductible temporary difference arises (clause 11 of PBU 18/02). If the value of SOE balances according to accounting data exceeds the value of SOE balances for tax purposes, then a taxable temporary difference arises (clause 12 of PBU 18/02).

Example. Suppose that the enterprise does not fully sell the manufactured products, that is, there are remnants of SOEs in the warehouse at the beginning and end of the reporting period, while the enterprise does not have WIP at the reporting date. Revenue for reporting period- 17,700,000 rubles. (including VAT - 2,700,000 rubles), indirect costs are written off in full to the cost of sales of the reporting period.

Data on HP are given in the tables.

Articles costs	Part costs GP residues per beginning of period	Production costs
Direct costs	Indirect costs
BOO	WELL	BOO	WELL	BOO	WELL
Depreciation	150 000	100 000	1 450 000	1 250 000	500 000	900 000
Other expenses	950 000	750 000	6 750 000	5 350 000	3 400 000	4 800 000
Total	1 100 000	850 000	8 200 000	6 600 000	3 900 000	5 700 000

Articles costs	Costs of products sold	Part costs GP residues per end of period
Direct costs	Indirect costs
BOO	WELL	BOO	WELL	BOO	WELL
Depreciation	1 400 000	1 200 000	500 000	900 000	200 000	150 000
Other expenses	6 500 000	5 250 000	3 400 000	4 800 000	1 200 000	850 000
Total	7 900 000	6 450 000	3 900 000	5 700 000	1 400 000	1 000 000

Deferred tax asset(SHE) for "direct" depreciation will amount to 48,000 rubles. ((1,450,000 - 1,250,000) rubles x 24%), and the deferred tax liability(IT) for "indirect" depreciation will be equal to 96,000 rubles. ((900,000 - 500,000) rubles x 24%).

Let us calculate the temporary difference at the beginning of the reporting period, which arises in the amount of the excess of the value of SOE balances according to accounting data over the cost of expenses related to finished goods in the warehouse, determined for tax purposes. The temporary difference is taxable and amounts to RUB 250,000. (1,100,000 - 850,000), with it the IT balance is 60,000 rubles. (250,000 rubles x 24%).

A temporary difference at the end of the reporting period also arises in the amount of the excess of the value of SOE balances according to accounting data over the value of SOE balances determined for tax purposes. The temporary difference is taxable and is equal to 400,000 rubles. (1,400,000 - 1,000,000). With this difference, the balance of IT at the end of the reporting period will amount to 96,000 rubles. (400,000 rubles x 24%).

The following entries will be made in the accounting of the company:

Contents of operation	Debit	Credit	Sum, rub.
Reflected proceeds from sales	62	90-1	17 700 000
VAT charged on sales	90-3	68	2 700 000
Reflected expenses attributable to the SOE	43	20	8 200 000
Written off to the cost of management expenses	90-2	26	3 900 000
The cost of the sold SOE was written off	90-2	43	7 900 000
Financial result determined (17 700 000 - 2 700 000 - 7 900 000 - 3,900,000) rub.	90-9	99	3 200 000
Reflected notional tax expense for profit (RUB 3,200,000 x 24%)	99	68	768 000
It is reflected by the "straight" depreciation	09	68	48 000
Reflected IT on "indirect" depreciation	68	77	96 000
The increase in IT for GP in the warehouse at end and beginning of the reporting period (96,000 - 60,000) rubles.	68	77	36 000

Reflecting in accounting the produced business transactions, we will calculate the amount of income tax, taking into account the notional expense incurred and repaid by SHE and IT for the reporting period. According to the accounting data, the amount of income tax will amount to 684,000 rubles. (768,000 + 48,000 - 96,000 - 36,000). According to tax accounting data, taxable profit is 2,850,000 rubles. (17,700,000 - 2,700,000 - 6,450,000 - 5,700,000), income tax - 684,000 rubles. (2 850 000 rubles x 24%). So, the amount of income tax, calculated according to accounting data, coincided with the amount of this tax, determined by tax accounting, which indicates the correctness of the calculation and formation of deferred taxes from the differences in the assessment of WIP.

K.O.Borisova

Journal Expert

"Food industry:

Accounting

and taxation "