The procedure for writing off overalls per year. Overalls write-off norms. Typical standards for issuing overalls by profession. Overall wear rates

1. In what order employers should provide their employees with special clothing and other PPE.

2. How to reflect for tax purposes the cost of acquiring personal protective equipment.

3. What are the features of accounting workwear and PPE.

The provision of special clothing workers, shoes and other means of individual protection is not so rare, as it may seem at first glance. For example, under the legislation, the employer is obliged to provide SIZ employees whose work is associated with pollution. And this category includes, including room cleaners and drivers - posts that are practically in every organization. In addition, PP obligatory Must be issued to employees engaged in work with harmful and dangerous working conditions, such as welders, laboratory technicians, locksmiths, etc. With the introduction of a mandatory for all employers of a special assessment of working conditions "Forget" to ensure their workshoes, workwear and PPE is already hardly possible - a reminder will be a report of a specialized organization according to the results of special seating. Therefore, employers need to be prepared to finance the purchase of PPE, and accountants - reflect them in accounting.

The procedure for providing workers in overalls and other SIZ

The employer is responsible for ensuring the safe conditions and protection of labor. To this end, the Labor Code of the Russian Federation provides for the issuance of personal protective equipment (SIZ) to employees engaged in works with harmful and (or) hazardous working conditions, as well as on the works performed in special temperature conditions or contamination (Article 212 of the Labor Code of the Russian Federation). Wherein individual security tools include Special clothing, special shoes and safety devices (overalls, costumes, jackets, trousers, bathrobes, coats, treashes, various shoes, mittens, glasses, helmets, gas masks, respirators) used to prevent or reduce the impact on workers harmful and (or) Hazardous production factors, as well as to protect against pollution.

Procedure for SESS Installed by inter-sectoral rules for providing employees with special clothing, special shoes and other means of individual protection (approved by the Order of the Ministry of Health and Social Development of Russia of 01.06.2009 No. 290n), in accordance with which:

• Acquisition of PPE is produced by the employer at the expense of own fundsThe acquisition of SIZ to temporarily use under the lease agreement is also allowed.

• SIZ, intended for issuing employees, must have existing certificate or conformity declarationconfirming compliance with the security established by the legislation.

• Overalls and other PPEs are issued to employees, free on the basis of the results and issuing standards.

Typical norms of issuing to workers PPEUniversal for all sectors of the economy are set by the following documents:

• Order of the Ministry of Health Social Development of the Russian Federation of 01.10.2008 N 541N (valid until 05/27/2015), the order of the Ministry of Labor of Russia dated 09.12.2014 N 997N (valid from 05.28.2015) - with respect to special clothing and footwear and other PPEs by profession and posts;
• Resolution of the Ministry of Labor of Russia of December 31, 1997 N 70 - with respect to warm special clothing and footwear on climatic belts;
• Order of the Ministry of Health and Social Development of Russia of 20.04.2006 N 297 - with respect to special signal clothing of high visibility.

In addition to general industry, there are typical issuance of PPE issuing in each specific industry, for example, in construction, transport, health care. In addition, if you have financial opportunities The employer has the right to establish elevated issuance standards or otherwise improve the provision of workers with means of protection. The established procedure for issuing PPE must be fixed in the appropriate local regulatory act.

In order to comply with the provision of issuing to employees of the SIZ and the timing of their use, the employer must organize case Accounting. The issuance and refund of overalls reflect in the personal account of accounting for the issuance of personal protective equipment, the form of which is established by inter-sectoral rules (Order of the Ministry of Health and Social Development of Russia of 01.06.2009 No. 290n).

Personal accounting cards for issuing PPE can be filled both in paper and in in electronic format. In the latter case, instead of personal signature, the employee is affixed by the date and number of the accounting document, which has an employee's signature in obtaining PPE (for example, requirement-invoice).

! Note: Overalls and other SIZ are issued to employees for useAt the same time, the ownership is saved for the employer. Therefore, when dismissing or translating to another work, the employee is obliged to return the resulting PPE, otherwise the cost of PPE can be kept from wages.

Tax Accounting Overalls and Siz

Taxpayers have the right to take into account the costs of the purchase costs of workwear and other SIZ for employees, both for calculating income tax and when wept. However, to take into account the costs of PPF can only be within the existing typical issues of issuing or elevated norms confirmed (Letters of the Ministry of Finance dated November 25, 2014 No. 03-03-06 / 1/59763, from 16.02.2012 No. 03-03-06 / 4/8).

The procedure for making tax accounting costs for the acquisition of SIZ depends on their value and time limit. Depending on these factors, PPE can be taken into account either as part of material expensesor as part of the costs of acquiring fixed assets.

If PPE is accepted for tax accounting as fixed assets, their cost is charged to expenses after commissioning (issuing an employee):

• at the OSN - monthly during established period use by depreciation;
• when wept on the last number of reporting (tax) period in the amount of the amounts paid (clause 3 of Article 346.16, paragraphs. 4 p. 2 Art. 346.17 of the Tax Code of the Russian Federation)

If PPE is taken into account in the composition material expenses, their cost is accepted for tax accounting:

• At the basis - at the same time when commissioning (issuing an employee) or evenly, taking into account the term of use or other economically sound indicators (if the term of using PPE exceeds one reporting period on income tax) (PP. 3 of paragraph 1 of Art. 254 of the Tax Code of the Russian Federation). Chosen by the taxpayer, the PPE accounting should be fixed in accounting policies for tax purposes;
• When wept - at the same time after the posting and payment.

! Note: If the cost of PPCs acquired is partially or fully refunded at the expense of the FSS funds, then the amount of reimbursement should be taken into account for tax purposes as non-deactive income. The procedure for reimbursement of expenses for the purchase of special clothing and other PPEs for employees is generally similar to the procedure for compensation, which is written in one of the previous articles.

NFFL and Insurance Contributions

Since special clothing and other SIZ are issued to employees to use, without the transfer of property rights, and are not a reward for work, their cost does not apply to employee income. In this regard, the cost of SIZ transmitted to employees is not a subject to a tax:

• NDFL (Art. 207 of the Tax Code of the Russian Federation);

• insurance premiums in the FFR, FFOMs and FSS (Article 7 of the Federal Law of July 24, 2009 No. 212-FZ, paragraph 1 of Article 20.1 of the Federal Law of 24.07.1998 N 125-FZ).

Accounting Overalls and Siz

For accounting purposes, special clothing and other SIES organizations should be guided by the methodological instructions on accounting Special tools, special devices, special equipment and special clothing (approved by the order of the Ministry of Finance of Russia dated December 26, 2002 N 135n). In accordance with these instructions, PPE regardless of their value and the deadline are taken into account as material and production reserves (on account 10). However, the Organization has the right to provide for the consideration of the SIZ corresponding to the criteria of fixed assets, as part of fixed assets (score 01) (the letter of the Ministry of Finance of the Russian Federation of 12.05.2003 No. 16-00-14 / 159).

! Note: Since the consideration of PPE as fixed assets is the right to an organization, the choice of a specific accounting option must be consolidated in accounting policies. For accounting purposes:

• Option 1. Special clothing and other personal protective equipment are taken into account in the composition of material and production reserves regardless of the cost and service life.

• Option 2. Special clothing and other means of individual protection worth over 40,000 rubles. * And the service life of more than a year is taken into account as part of fixed assets in the manner established by PBU 6/01. Special clothing and other personal protective equipment that do not correspond to the specified criteria are taken into account as part of the MPZ.

* The organization has the right to establish another valuation criterion for the assignment of the MPZ to fixed assets, but not more than 40,000 rubles. (para. 4 p. 5 PBU 6/01)

Since the second version of the accounting of PPE is consistent with the reflection of the SIZ in tax accounting, it is advisable to choose and register it in accounting policies: this will allow the tax and accounting to maximize the tax and accounting.

The procedure for writing off the cost of purchased PPE into costs Depends on the option of their accounting.

• If SIZ is accepted for accounting in the MPZ, then their cost in accordance with the methodological instructions should be charged to expenses linearly during the entire period of use (p. 26 of methodical instructions).

! Note: Cost of SIZ, the service life of which does not exceed 12 months, may be charged to the costs at the same time At the time of the transfer of the employee (p. 21 of the methodological instructions). However, this metering option must be consolidated in accounting policies for accounting purposes, and better if it will coincide with the option chosen for the purposes. tax accounting.

• If PPE is accepted for accounting as fixed assets (that is, it is consistent with the criteria for recognizing assets as fixed assets), then their cost is debited by expenses by accrualing depreciation.

Accounting for special clothing and other Siz

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Normative base

• Tax Code of the Russian Federation
• Labor Code RF
• the federal law dated 24.07.2009 № 212-ФЗ "On insurance premiums in Pension Fund RF, Social Insurance Fund, Federal Fund Mandatory Medical Insurance "
• Federal Law of 07.24.1998 No. 125-FZ "On Mandatory social insurance from accidents in production and occupational diseases "
• Order of the Ministry of Health and Social Development of Russia of 01.06.2009 No. 290n "On approval of intersectoral rules for ensuring employees with special clothing, special shoes and other personal protective equipment"
• Order of the Ministry of Health and Social Development of the Russian Federation of 01.10.2008 No. 541n "On Approval of the Model Norms of Free issuance of certified special clothing, special shoes and other means of individual protection for employees of through professions and posts of all sectors of the economy engaged in works with harmful and (or) hazardous working conditions, and Also on the works performed in special temperature conditions or contamination associated "
• Order of the Ministry of Labor of Russia dated 09.12.2014 No. 997n "On approval of standard standards of free issuance of special clothing, special shoes and other means of individual protection of employees of through professions and posts of all kinds of economic activityoccupied on the work with harmful and (or) hazardous working conditions, as well as on the works performed in special temperature conditions or contamination associated with pollution.
• Order of the Ministry of Health and Social Development of Russia of 20.04.2006 No. 297 "On approval of standard standards for free issuance of certified special signal clothing of increased visibility to employees of all sectors of the economy"
• Resolution of the Ministry of Labor of the Russian Federation dated December 31, 1997 No. 70 "On approval of the norms of free issuance by workers with warm special clothing and warm special footwear for climatic belts, one for all sectors of the economy (except for climatic areas provided for especially in typical sectoral standards for free issuing special clothing, special shoes and other means of individual protection of maritime workers; civil aviation workers; workers who surveys and work on the hydrometeorological regime ambient; Continuous and variable composition of educational and sports organizations of the Russian Defense Sports and Technical Organization (Rosto)) "

How to get acquainted with the official texts specified documentsRead in the section

According to the provisions of Art. 221 TC, employer for own funds It is obliged to provide its employees with personal protective equipment. Overalls belong to such subjects. For example, it is a bathrobes, overalls, pants, costumes, treasses, vitro, mittens, etc. In order to correctly write off the objects, it is necessary to know the life of overalls - the norms are regulated at the legislative level. Consider the nuances of accounting special clothing.

What is the service life of overalls: norms

Accounting overalls in organizations is regulated by the Order of the Ministry of Finance of Russia No. 135n dated December 26, 2002 (hereinafter referred to as an order). The overall list of such objects is defined in paragraph 5 of the order, including both footwear or workwear and individual devices. The specific needs of each enterprise are determined individually, based on the specifics of the activity. The write-off of objects is allowed to produce immediately upon vacation (transmission) personnel in the case when the socks time does not exceed 1 year (paragraph 21 of the order). If the clothes are operated more than 12 months, the write-off of the OS (the main means) is performed during the sleep (term useful use) linear method (paragraph 26 of the order).

The minimum deadlines and the procedure for operating the overalls are given in typical standards for the relevant sectors of the economy, as well as in the rules for Regulation No. 51 of 18.12.98 (paragraph 26 of the order). In some cases, the enterprise has the right to argue its increased standards, relevant to the results of the currently conducted, as well as to change the means of protection for others, in coordination with the State Specification of Employee Protection of employees (paragraph 5, 6 of the Rules).

How to set the deadlines for the operation of overalls

For the approval of the rules, the employer needs to be adopted or other regulatory documentor make the appropriate values \u200b\u200bin local acts Enterprises. When establishing own indicators other than the regulatory, it is not allowed to reduce the number of implications of the write-off units. The following are examples of SPI by branches of legal entities (indicating legislative grounds).

Term Socks Overalls - norms in individual industries:

• For trade - The issuance standards are approved in the Decree of the Ministry of Labor of December 29, 1997 No. 68 (Appendix No. 7). For example, there are 4 pairs of mittens at warehouse in trade and storage facilities in warehouse employment, and in the public catering worker - 2 pairs.
• For chemical production - The values \u200b\u200bare approved in the order of the Ministry of Health and Social Development No. 906N of 11.08.11. In particular, the brigade electromonter is supposed to be one suit / helmet for 2 years of work, as well as a pair of shoes and boots, 6 pairs of gloves, dielectric galoshes to complete wear and other types of workwear According to standard standards.
• For construction - Norms are regulated by the orders of the Ministry of Health and Social Development No. 477 of July 16, 2007 and 1077n dated December 12, 2010

Note! Write-off workwear in tax accounting is performed on material costs Enterprises on the day of the transfer employee (sub. 3, 1 Art. 254 NK) or equal amounts within total Sleep The selected method must be consolidated in accounting policies for purposes.

Special clothing is the means of individual protection of employees of the organization (p. 2 of methodical instructions, approved. Order of the Ministry of Finance dated December 26, 2002 No. 135n). This includes actually special clothing, as well as special shoes and safety devices. Examples of overalls are overalls, trousers, suits, treasses, bathrobes, various shoes, helmets, gas masks, respirators, glasses, mittens, etc. By general rule The cost of overalls is repayed by a linear way during the timing of its useful use (clause 26 of the methodological instructions, approved by the order of the Ministry of Finance dated December 26, 2002 No. 135n). In fact, there is a depreciation of workwear. And if the period of overalls does not exceed 12 months, it can be written off at a time at the time of vacation (paragraph 21 of the methodological instructions, approved by the order of the Ministry of Finance dated December 26, 2002 No. 135n). About how the deadlines for the useful use of special clothing, we will tell in our consultation.

How are the timing of useful use of workwear

The deadlines for the useful use of special clothing are indicated in typical sectoral norms of free issuance of special clothing, special shoes and other personal protective equipment (p. 26 of methodical instructions, approved by the order of the Ministry of Finance dated December 26, 2002 No. 135n).

There are norms that are approved both united for all sectors of the economy and norms developed specifically for certain industries. For example, the norms for workers of the rural and water management (order of the Ministry of Health and Social Development of 12.08.2008 No. 416n), the fishing industry (Resolution of the Ministry of Labor dated December 29, 1997 No. 68), chemical production (Order of the Ministry of Health and Social Development of 11.08.2011 No. 906n), construction ( Orders of the Ministry of Health and Social Development of 16.07.2007 No. 477, from 12/07/2010 No. 1077n), organizations of household services for the population (Resolution of the Ministry of Labor of December 29, 1997 No. 68), etc.

We give examples of useful use of workwear for trade workers (Decree of the Ministry of Labor of December 29, 1997 No. 68):

In the tax accounting, overalls are taken into account in material expenses at the time of its leave (PP. 3 of paragraph 1 of Art. 254 of the Tax Code of the Russian Federation). However, the organization can take into account overalls in expenses evenly within its usefulness. This time in the tax accounting organization can establish independently or proceed from the deadlines provided for in typical sectoral standards of free issuing overalls.

From May 28, 2015, there are new standards for issuing workwear for workers engaged in harmful and hazardous working conditions (Order of the Ministry of Labor of Russia dated December 9, 2014 No. 997n). From this date, previous typical norms approved by the Order of the Ministry of Health and Social Development of Russia dated October 1, 2008 No. 541n.

Note. There will be no mistake if the tax accounting gradually. For example, during the service life. The main thing is that the condition is in accounting policies.

Thus, a list of professions was expanded, for which the means of protection are required - from 94 to 195. For example, in the new list, cashiers-controllers appeared - now they are the costume for protection against pollution and gloves. In addition, you can change the procedure for issuing to more profitable. These changes will affect and tax accounting. Many companies will write off more expenses for overalls. Therefore, it is necessary to revise such documents as the procedure for issuing workwear, orders and personal cards. And make sure that they comply with new standards. What to take an accountant or another responsible for the employee, so that the company does not have problems with spending in tax accounting, tell this article.

When issuing overalls of the company from May 28 should be guided by typical standards approved by the Order of the Ministry of Labor of Russia dated December 9, 2014 No. 997n (paragraph 14 of inter-sectoral rules, approved by the Order of the Ministry of Health and Social Development of Russia dated June 1, 2009 No. 290n). At the same time, it is possible to establish its norms if they improve the protection of employees compared to type. In this case, the procedure for issuing overalls should be enshrined in local documents of the company (paragraph 6 of the Rules, approved by the Order of the Ministry of Health and Social Development of Russia of June 1, 2009 No. 290n, Art. 41, 189 of the Labor Code of the Russian Federation). For example, in labor contracts. If this is just your case, then you need to check each of them. If contracts are found in the treaties that do not meet new requirements, it will be necessary to make changes to these items. This requires additional agreements to contracts.

But it is more convenient to make one general document For all and familiarize with him employees. For example, it may be a provision for the issuance of protective equipment or labor protection. You can call the document and call the procedure for issuing overalls. After all, it is easier to make changes to one such document than to draw up supplies to each employment contract whenever legislation changes. In the internal order of issuing overalls, consider the following changes.

List of professions. The list of professions and posts falling under the obligatory issuance of protection funds has significantly expanded. Until on May 28, he consisted of only 94 names, after this date - 195. For example, cashiers-controllers appeared in the new list - now they laid a suit to protect against pollution and gloves. Or the waiters for which the costume and apron are provided. Therefore, check - possibly in the new list there are workers who did not give out workwear before. Then it is necessary to revise the local list in the company.

Note! Overalls on increased standards can be written off only if there are existing results of special fees. Otherwise there is a risk that tax authorities recalculate expenses based on typical norms.

If the company will issue clothes according to the standards from the order number 997n, it does not matter whether it conducted a special price jobs. But its results are needed if you have approved increased norms. Otherwise, there is a risk that the tax authorities consider the costs of additional workwear unreasonable (the letter of the Ministry of Finance of Russia of November 25, 2014 No. 03-03-06 / 1/59763).

Double rules. According to the new rules, the Company can immediately issue the employee two sets of personal protective equipment with a double socks (clause 5 notes to typical standards, approved by order of the Ministry of Internal Affairs of Russia dated December 9, 2014 No. 997n). So things will wear slower, and appearance Employees will be more neat.

Example 1. How to determine how much protection means you can issue an employee

The lifter is put one protective suit and 6 pairs of gloves per year. It means that he can give two suites at once for two years and 12 pairs of gloves.

Until May 28, there were no such provisions in typical norms. Of course, the employer could establish such an order in internal documents. But then it would be considered increased norms for issuing remedies. And without a special price report to write off the cost of the second set of clothes would be problematic. Now such problems should not be.

In addition, you can now issue additional means of protecting workers who combine professions. Such employees are additionally issued overalls provided for the profession combined (paragraph 4 of notes, applause No. 997n).

Example 2. How to determine how much protection means you can give the part

The maid laid a bathrobe or suit and gloves. And if it is part-time and removes the territory on the street, then the employee needs to give another costume, apron, rubber and glove boots. Additional protection.

Additional protection. According to the new rules in the spring and summer, employees are additionally issued tools for protection against mosquitoes and ticks, including a set of repellents - ointments, emulsions and other frightening substances. This applies to all professions and posts named in typical standards, even if the staff work in the office (clause 7 notes to standard standards, approved. Order No. 997n). If there are no positions in the rules, for example, an accountant, then ointment and other protection are not issued.

Separate protection measures are provided for workers employed in the works in explosion hazardous conditions. They, regardless of particular profession, a special clothing made from tissues and special protective materials is issued, and the so-called self-slipper is an adaptation of a gas-mask type (paragraph 8 of notes to typical standards, approved by order No. 997n).

What threatens the company for violating the rules for issuing workwear

Issue workwear requires the Labor Code of the Russian Federation. If it is broken, the company may be fined in the amount of up to 50,000 rubles. (Art. 5.27 of the Administrative Code of the Russian Federation).

In addition, administrative responsibility for the non-defense of the protection means, which relate to the second class of risk in accordance with the technical regulations, approved by the decision of the Commission of the Customs Union of December 9, 2011 No. 878. This, let's say, shoes from punctures and cuts, helical helmets or Welder glasses. Fines in this case will be (part 4, Article 5.27.1 of the Administrative Code of the Russian Federation):

• from 130,000 to 150,000 rubles. - for organizations;
• from 20,000 to 30,000 rubles. - For the head of the company or entrepreneur.

If you do not provide employees with the means of protection when necessary, they are entitled to stop work. And the employer will be obliged to pay the time of downtime (Art. 220 of the Labor Code of the Russian Federation, paragraph 11 of the Rules, approved by the order of the Ministry of Health and Social Development of Russia of June 1, 2009 No. 290n).

Make changes to documents

Make changes, if necessary, you need not only to documents where the procedure for issuing workwear and protective equipment is registered. You must also check other papers in which there are references to previous norms. For example, orders and, of course, personal accounting cards of overalls. After all, they reflect the issuance and refund of overalls (paragraph 13 of the Rules, approved by the order of the Ministry of Health and Social Development of Russia of June 1, 2009 No. 290n).

The form of such a card is provided in the application to the rules. They certainly remained a reference to the old standards. So you need to close these cards and make a new one.

Determine how to write off overalls

It is most convenient to establish a single procedure for writing off overalls in accounting and tax accounting. In this case, there will be no temporary differences and pending tax assets. In accounting policies for accounting purposes, write down these conditions: "Overalls with a useful life of over 12 months and worth more than 40,000 rubles. Considered as part of fixed assets. Its value is repaid by depreciation by the linear method. The rest of the workwear is taken into account in the composition of the materials. At the same time, overalls, the term of use of which does not exceed 12 months, is written off at the same time at the time of its transfer to employees. "

As a result, temporary differences may occur only on overalls with a term of use of over 12 months and worth not more than 40,000 rubles.

In tax accounting, the property that is not amortized, since 2015, it is possible to write off not only at the same time, but also gradually. For example, during the service life (sub. 3, 1 Art. 254 of the Tax Code of the Russian Federation). This category includes property that:

• it has a useful life for more than a year, but costs 40,000 rubles. or less;
• costs more than 40,000 rubles, but has a service life no more than a year;
• there is no more than 40,000 rubles. And has no more service life.

Note. Overall costs can not be written off immediately, but gradually

Overalls and other means of protection are no exception. Therefore, the company can also write them off immediately, but gradually. This can be beneficial to companies with uneven expenses. By distributing the costs of the year, you do not have to show losses. And for companies that want to bring accounting and tax accounting, such a way is simply indispensable.

In accounting and earlier it was possible to write the inventory and overalls at a time or linear way, that is, during the service life ( Methodical instructions, apply. Order of the Ministry of Finance of Russia of December 26, 2002 No. 135n). And now, if you establish the same method in tax accounting, you can avoid differences that need to be considered by the Rules of PBU 18/02.

Note! Since 2015, it is possible to write off workwear gradually both in accounting and when calculating income tax. Even if its value is placed in 40,000 rubles. or the term of use is a maximum of 12 months.

Choose gradual write-off Low-value overalls can only if it is commissioned since 2015. Starting this property, the company can immediately have been commissioned from the month.

Since the ownership of overalls remains for the company, an employee is obliged to return it:

• when dismissal;
• when transferring to another work, for which the use of workwear issued to him is not provided.

Write off the cost of acquiring special tools, fixtures, inventory and workwear from January 1, 2015 for more than one tax period. Consider the procedure for writing off workwear and special equipment

The write-off of overalls and special equipment for more than one tax period is provided for by the amendments to subparagraph 3 of paragraph 1 of Article 254 (Federal Law of 20.04.2014 No. 81-FZ). In the specified item added a proposal for the possibility of next year to write down the cost of the so-called low-value property For more than one reporting (tax) period, depending on the accounting policy chosen by the taxpayer.

Note that it is so allowed to act in accounting.

The purpose of the change is the rapprochement of accounting and tax accounting of material costs.

The procedure for writing off workwear and special equipment

Accounting I. tax law Shares the material values \u200b\u200bentering the organization at cost and deadlines (useful life). Assets useful use for less than one year, regardless of the cost, is taken into account in stocks. Assets useful use for more than one year, depending on the cost, are taken into account in different ways. As a general rule, material values \u200b\u200bcosting more than 40,000 rubles are taken into account as part of fixed assets, worth less than 40,000 rubles - in stocks.

We know that the cost of fixed assets is amortized and transferred to costs gradually, and the cost of reserves is included in the costs immediately when transmitted to production or operation.

These general rules Act both in accounting and tax accounting.

Until January 1, 2015, taxpayers were not given the right to make independent decisions regarding the accounting procedure. material values Special purpose.

In accounting, these types of assets are allowed to consider both in stocks and as part of fixed assets according to the Rules of PBU 6/01 (approved by the Order of the Ministry of Finance of Russia of 30.03.2001 No. 26n). Thus, the material values \u200b\u200bof the special purpose worth more than 40,000 rubles and useful use for more than one year, both on account 10 "Materials" and on account 01 "Fixed assets". Choosing a metering method is indicated in accounting policies.

Special tools, special adaptations and special equipment in order to determine the procedure for accounting on their receipt, vacation and disposal are combined into one category - special equipment (methodical instructions on accounting of special tools, special devices, special equipment and special clothing, apparel. Order of the Ministry of Finance of Russia dated December 26, 2002 No. 135n). Thus, two main groups of special-purpose assets are allocated - this is a special accessory and special clothing.

If a special equipment is taken into account in the composition of the materials and the service life exceeds 12 months, then its cost can be written to gradually and include in the costs in two ways - linear or proportional to the volume of products. Choosing a metering method is consolidated in accounting policies.

At the same time, the cost of a special snap-in for individual orders or in mass production is allowed to repay fully at the time of transfer to production or operation. At the same time, the service life is not limited to the minimum boundary.

If special clothes are taken into account in the composition of the materials and the service life exceeds 12 months, then its cost is written off gradually and is included in the cost in one way - linear.

The cost of special purpose materials does not affect the accounting order. The value of special equipment or special clothing is valid.

We will present in the form of a table. Options for accounting for the material values \u200b\u200bof special purpose (by accounting policies, they are reflected in accounting as part of materials) (see Tables 1-3).

Table 1. 1st option. The service life of overalls and special equipment does not exceed 12 months, regardless of the cost

Table 2. 2nd option. The service life of overalls and special equipment exceeds 12 months, cost less than 40,000 rubles.

Table 3. 3rd option. The service life of overalls and special equipment exceeds 12 months, cost more than 40,000 rubles.

When choosing a procedure for taking into account the material values \u200b\u200bof special purpose as part of fixed assets, a way to incorporate the cost of assets in costs may be the same in accounting and tax accounting. Accounting differences will not occur with a linear method of depreciation. A nonlinear method of accrual depreciation in tax accounting does not coincide with the method of debiting the value in proportion to the volume of products applied in accounting.

Write-off workwear and special equipment in practice

Let us give an example of determining the cost of writing off the cost of special purpose items in accounting and tax accounting.

The organization produces and sells machines. In January 2015, it is planned to purchase a tool for the production of machines to produce 10,000 rubles. (without VAT). The tool will be transferred to the workshop also in January. Useful use of the tool - 10 months. According to accounting policies for accounting and tax accounting, special tools are taken into account in the composition of the materials and are disconnected evenly during the service life. Write-offs begin in the month following the month of transferring tool in the workshop. We define the amount of material expenses in accounting and tax accounting for the first quarter of 2015 to write off the tool.

Accounting

Debit 20 Credit 10

2000 rubles. (10 000 rubles: 10 months. X 2 months) - reflected direct costs for the production of the machine in terms of the value of the instrument.

Total amount of material expenses for the first quarter of 2015 will be 2000 rubles.

Tax account

The tax register reflects direct costs for the production of the machine in terms of the value of the instrument in the amount of 2000 rubles. (10 000 rubles: 10 months. X 2 months).

In total, the amount of material expenses for the first quarter of 2015 amounted to 2000 rubles.