Accounting for deviations in the value of material assets. Acc.16 "Deviation in the value of material assets Debit 20 credit 16

Account 16 "Variation in value material values"is intended to summarize information about the differences in the cost of purchased inventories, calculated in the actual cost of acquisition (procurement) and accounting prices, as well as data characterizing the amount differences.

The amount of the difference in the cost of purchased inventories, calculated in the actual cost of acquisition (procurement) and accounting prices, is written off to the debit or credit of account 16 "Deviation in the cost of material assets" from accounts 15"Procurement and acquisition of material values".

Accumulated on account 16 "Deviation in the cost of material assets" the difference in the cost of purchased inventories, calculated in the actual cost of acquisition (procurement), and the discount prices are written off (reversed - in case of a negative difference) to the debit of accounts for accounting for production costs (expenses for sale) or other relevant invoices.

Analytical accounting for account 16 "Deviation in the cost of material assets" is carried out for groups of inventories with approximately the same level of these deviations.

Account 16 "Deviation in the value of material assets"
corresponds with accounts

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It is allowed to use discount prices when goods and materials are received. But under such conditions, it is required to apply account 16 "Deviation in the value of material assets." It fixes the resulting difference in value.

It is not uncommon for an organization that requires a large amount of materials of various kinds to use the services of different suppliers. Depending on the terms of purchase, transportation costs and other factors, prices for the same homogeneous product may vary. Sometimes inventories (goods) must be received before the receipt of documents containing information on the actual value.

In such cases, organizations can resort to discount prices. Their size is approved periodically and remains unchanged for a certain time (for example, within a year). For these purposes, account 16 is used in accounting.

The economic department, if necessary, revises the value of the discount prices, based on one or several conditions:

1. Fixed negotiable prices.
2. Actual cost of materials.
3. The size of the planned and estimated price approved by the organization. Used for the internal movement of materials.
4. Average prices are set when there are many products of the same group.

The actually formed value of goods is not subject to change, with rare exceptions. The actual cost includes the following costs:

• amounts directly paid to the supplier;
• customs fees and related non-refundable taxes;
• accrued remuneration for intermediary organizations;
• costs of delivery of goods, procurement, storage;
• other expenses.

If it is impossible to immediately determine the correct price, organizations use accounting ones. This provision should be spelled out in the accounting policy.

The posting of materials occurs on account 15 "Procurement and acquisition of material assets" by analogy with the usual receipt of goods and materials. Further, the resulting difference between real and discount prices is formed using account 16. The very same posting is reflected in 41 or 10.

The resulting difference in value is then written off to production costs, selling costs, other expenses.

The resulting deviations are recorded on a monthly basis in the respective accounts. The write-off is carried out in proportion to the accepted book value. For this purpose, the total value of the deviations obtained at the beginning of the month and formed during the month is divided by the sum of the received goods and materials and the remainder at the end of the month. The revealed percentage (after multiplying the resulting result by 100) is subject to write-off.

Simplified options for writing off deviations directly to cost accounts are also allowed, if their value does not exceed 10%. Deviations can be fully taken into account in the composition of the cost of materials, if the specific weight of their value is up to 5%.

Postings

1. Receipt of materials or goods using valuation prices:

   Дт 15 - Кт 60 - materials were received from the supplier;

   Дт 19 - Кт 60 - VAT was revealed according to the accepted materials;

   Dt 15 - Kt 60 - other related expenses upon admission (transport, etc.);

   Dt 10 - Kt 15 - acceptance of materials at discount prices;

   Дт 15 - Кт 16 - posting if the discount price is higher than the actual one;

   Dt 16 - Kt 15 - if the discount price is less than the acquisition costs;

2. Write off the variance to costs:

   Dt 44 (20, 25, 26) - Kt 16 - the resulting difference in the cost of materials (goods) has been written off. Provided that the accounting price is less than the actual cost, then a positive difference is attributed to costs. In the event that the valuation prices are higher, the costs are reversed for the resulting difference. As a result, purchased materials (goods) are written off to costs at their actual cost.

Any organization has the right to decide for itself whether or not to use account 16 "Deviation in the value of material assets" in its accounting. This choice is an element accounting policies... When is it advisable to maintain such an account? Let's try to figure it out.

Possibility separate accounting deviations in the cost of purchased material assets are directly provided for by the documents of the system regulation accounting - the Chart of Accounts and the Instructions for its application, approved by the Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n, and the Methodological Instructions for the accounting of inventories, approved by the Order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119n (hereinafter - Methodical instructions).

At the same time, the Instructions for the use of the Chart of Accounts indicate the possibility of using a similar accounting scheme for any inventories (that is, materials, goods), and the Methodological Guidelines detail the procedure for accounting for deviations only in relation to materials.

Deviations are taken into account on account 16 "Deviation in the value of material assets", the use of which must be fixed accounting policies organizations.

When choosing such a scheme, the question naturally arises: in what situations and cases is the use of account 16 effective and justified?

The instructions for the use of the Chart of Accounts established that account 16 is intended to summarize information about the differences in the cost of purchased inventories, calculated in the actual cost of acquisition (procurement) and book prices, as well as data characterizing the amount differences.

The mention of the sum differences can be ignored, since at present this term is not used in PBU9 / 99 "Income of an organization" and PBU10 / 99 "Expenses of an organization". And the fact that it was preserved in the Instructions for the Application of the Chart of Accounts most likely indicates the inattention of the Ministry of Finance of the Russian Federation when making the appropriate changes to regulations accounting.

In addition, the documents of the accounting regulatory system do not prohibit the accumulation of transport and procurement costs on account 16, the accounting features of which are beyond the scope of this article.

Discount prices

According to the above quote from the Instructions for the application of the Chart of Accounts, the use of account 16 is possible in the case when the organization uses accounting prices in analytical accounting and storage locations.

The following can be used as accounting prices for materials (clause 80 of the Methodological Instructions):

· Negotiable prices. In this case, other costs included in the actual cost of materials are accounted for separately as part of transportation and procurement costs. In order for accounting at such prices to be organized normally, it is necessary to have long-term contracts. Moreover, they are drawn up in such a way that during the reporting period (at least one month) the contractual price for certain types of materials does not change;

· The actual cost of materials according to the data of the previous month or the reporting period (reporting year). Deviations between the actual cost of materials for the current month and their book price are taken into account as part of transportation and procurement costs. Since the use of accounting prices assumes their relative stability, the use of the actual cost of materials as accounting prices, in our opinion, is legitimate when the factors affecting the size of this cost (market prices, suppliers, etc.) are also relatively stable;

· Planned and estimated prices. Deviations of the contractual prices from the planned and calculated ones are taken into account as part of the transportation and procurement costs. Planned and estimated prices are developed and approved by the organization in relation to the level of the actual cost of the relevant materials. They are intended for use within an organization. The use of this type of prices as accounting prices presupposes the organization of accounting. finished products using account 40 "Release of products (works, services)". In order for such an accounting organization to make sense, necessary condition is the presence in the organization of services, as well as personnel capable of processing and analyzing information obtained as a result of comparing the standard (planned) and actual cost of finished products;

· The average price of the group. The difference between the actual cost of materials and the average price of the group is taken into account as part of transportation and procurement costs. average price groups - a kind of planned and estimated price. It is established in cases where the nomenclature numbers of materials are consolidated by combining several sizes, grades, types of homogeneous materials with insignificant fluctuations in prices into one nomenclature number. Moreover, in the warehouse, such materials are accounted for on one card.

Despite the fact that the planned and estimated prices and average prices of groups are used exclusively for internal purposes (that is, they do not affect either the reported indicators or the size tax base on income tax), the Methodological Guidelines establish the obligation to revise them if these prices deviate from market prices by more than 10%.

The most rational is the use of discount prices (and, accordingly, the use of account 16), subject to the following conditions:

· Availability of a wide range of inventories (in particular, materials) used in the activities of an economic entity;

· Availability of long-term contracts with suppliers of materials;

· Organization of settlements for purchased materials in such a way that the actual receipt of stocks does not coincide with the receipt of shipping (and other similar) documents serving as the basis for payment, as well as the possibility of using various forms of payment - preliminary, subsequent, through letters of credit, etc.;

· The use of significant amounts of materials in the main production. If the main production is not material-intensive, and the purchased inventories are expected to be used in auxiliary production (for example, for the repair of fixed assets), maintenance and management activities, the use of discount prices (and account 16) can hardly be considered justified. In the situations described, between the moment of the actual receipt of materials at the warehouse and their transfer to production, as a rule, a rather long period of time passes, during which the actual cost of inventories can be formed with a high degree of accuracy.

In organizations that keep records of materials at planned and estimated prices, a nomenclature-price tag is being developed.

The nomenclature-price tag is drawn up in the context of sub-accounts of account 10 "Materials". Within sub-accounts, they are divided into groups (types). The names of material values ​​are recorded with an indication of the brand, grade, size, and other distinctive features. Each such name is assigned an item number (cipher). Next, the unit of measurement, the discount price and subsequent price changes (the new price and from what time it is valid) are indicated.

The nomenclature-price tag can also be developed in cases where other types of discount prices are used in the organization. She is not unified form accounting, therefore can be developed in the organization. A prerequisite, which must be performed when developing the form, is the inclusion of all the necessary details (listed above) in it. Of course, the form must be specified in the accounting policy of the organization.

Wiring diagram

The instructions for the use of the Chart of Accounts established that the amount of the difference in the cost of purchased inventories, calculated in the actual cost of acquisition (procurement) and accounting prices, is debited or credited to account 16 "Deviation in the cost of material assets" from account 15 "Procurement and acquisition of material assets ".

The differences accumulated on account 16 in the value of purchased inventories calculated at the actual cost of acquisition (procurement) and discount prices are written off (reversed - in case of a negative difference) to the debit of accounts for accounting for production costs (sales costs) or other relevant accounts.

Thus, if account 16 is applied, the posting scheme will be as follows:

Debit 60 Credit 51

For the amount of payment made to suppliers of inventories

Debit 15 Credit 60

The amount of the value of the inventory received at the actual cost of acquisition

Debit 15 Credit 60

For the amount of work and services of third-party organizations, which, in accordance with regulatory documents can be included in the actual cost of purchasing inventories

Debit 10 Credit 15

For the amount of the cost of purchased materials at discount prices

Debit 16 Credit 15

By the amount of positive deviations in the cost of materials (transportation and procurement costs), that is, if the actual cost of materials exceeds the cost at the discount prices

Debit 15 Credit 16

For the amount of negative deviations in the cost of materials (transportation and procurement costs), if the cost of materials at book prices exceeds their actual cost

Debit 20, 23, 44, etc. Credit 10

The amount of the cost of materials used at discount prices

For the amount of positive deviations in the cost of materials or

Debit 20, 23, 44, etc. Credit 16

Reversal by the amount of negative deviations in the cost of materials.

One of the last two transactions is issued simultaneously with the transactions by which materials are written off to production.

EXAMPLE

Within a month, the organization purchased materials for total amount at negotiated prices 200 thousand rubles. (excluding VAT), at discount prices - 220 thousand rubles.

The total cost of the acquisition and procurement of materials (work and services of third-party organizations associated with the acquisition of materials) amounted to 100 thousand rubles. For a month, materials for 200 thousand rubles were written off into production. (at discount prices).

For simplicity, let's assume that there is no stock at the beginning of the month.

The following entries will be made in accounting:

Debit 15 Credit 60

200 thousand rubles - for the amount of the purchased materials

Debit 15 Credit 60

100 thousand rubles - for the amount of payment for works and services of third-party organizations

Debit 10 Credit 15

220 thousand rubles - in the amount of the cost of materials at discount prices

Debit 16 Credit 15

80 thousand rubles - for the amount of deviations in the cost of materials

Debit 20 Credit 10

200 thousand rubles - in the amount of the cost of materials at discount prices

Debit 20 Credit 16

72.7 thousand rubles (80: 220 x 200) - for the amount of deviations written off.

As of the end of the month, the balance on account 10 will be 20 thousand rubles, the balance on account 16 - 7.3 thousand rubles. (unwritten deviations in the cost of materials).

The write-off of deviations in the cost of materials for certain types or groups of materials is made in proportion to the book value of materials based on the ratio of the sum of the remainder of the deviation value at the beginning of the month (reporting period) and current deviations for the month ( reporting period) to the sum of the balance of materials at the beginning of the month (reporting period) and materials received during the month (reporting period) at the book value.

The resulting value, multiplied by 100, gives the percentage that should be used when writing off the variance for the increase (appreciation) of the book value of the materials used. That is, the scheme for calculating and writing off deviations is similar to the scheme for calculating transport and procurement costs.

Organization of accounting using account 16 involves the separation of certain types of expenses arising from the acquisition of any groups of inventories. In our opinion, in the event that the enterprise has a movement of other groups of stocks (and not only basic and auxiliary materials), it is not advisable to use a different scheme for the formation of the actual cost when taking them into account.

The release of materials for production at discount prices forces enterprises to use account 16 "Deviation in the cost of materials" in accounting. Its main purpose is to reflect the difference between different types of prices for goods and materials. Discount prices are allowed to be applied only when moving materials within the same enterprise, the possibility of their reflection in the accounting is approved by the accounting policy.

Account 16 in accounting

When moving material assets that do not have a definitively formed actual cost, normative accounting cost estimates are used. If they do not coincide with the real values ​​of the cost, the deviations are formed on account 16 and are written off to expenses. It is allowed to use 16 accounts without linking it to 15 accounts.

Account 16 can be active or passive, in relation to the sections of the balance sheet - it combines the characteristics of both types, according to the Chart of Accounts it is classified as active-passive. The debit takes into account the cost overrun when comparing the book value with the actual one. That is, the level of planned prices for material objects turned out to be lower than the fixed figure in the waybill and invoice. Credit turnovers generated when savings are obtained as a result of the comparison discount price and real. Savings arise if the level of the discount price exceeds the value of the actual value.

Account 16 is intended to reflect single deviations and accumulated cost differences for goods and materials. In analytics, materials are systematized by the level of deviations and are taken into account in the context of the groups created. Sub-accounts for deviations in the cost of materials in accounting are not provided.

Account 16: transactions

In the case of using a bundle of 15 and 16 accounts in accounting, postings are generated:

• D16 - K15 in case of a negative difference between the costs of goods and materials (overspending);
• D15 - K16 in the formation of savings.

Debit 16 of the account can occur in correspondence with the credit of 79 of the account when accepting for accounting the amounts of deviations for materials received from separate subdivisions.

Account 16 is intended to reflect the difference between the actual and book value; for the loan, it is recorded in combination with the debit of such accounts:

• - when evaluating materials intended for construction on their own;
• 20,,,, 29, at the time of writing off deviations to different types activities and the corresponding type of costs;
• 79 when attributing part of the deviations to the account of separate divisions that have their own balance;
• when it comes to sold materials;
• when reflecting deviations in prices for materials that, according to the results of the inventory, were in the category of shortages and losses.

Account 16 - an example of use in accounting

LLC "Print" in June made a purchase of a batch of materials in the amount of 122,000 rubles. (at discount prices). The actual cost of capitalized goods and materials is at the level of 101,000 rubles. (without VAT). Within a month, 60% of the purchased values ​​were sent to the main production.

Account 16 in accounting will be involved in reflecting the described operations in the following postings:

1. D10 - K15 in the amount of 122,000 rubles. at the time of posting materials.
2. D15 - K60 in the amount of actual cost, equal to 101,000 rubles.
3. D15 - K16 for 21,000 rubles. (122,000-101,000) - the deviation in the cost estimates of materials is reflected.
4. D20 - K10 for 73,200 rubles. (122,000 * 60%) when part of the purchased materials are sent to the production workshop.
5. D20 - K16 (by storno method) in the amount of 12 600 rubles. (21,000 x 60%) to write off deviations in the value of material assets transferred to production.

Score 16 implies there is a deviation in the cost criterion of materials... If it exists, it is necessary to detect the fact and display it in business transactions for simplicity of subsequent calculation steps.

Purpose and use

Account 16 is used in order to summarize information about the differences that have arisen between the values ​​of the acquired material assets. They are calculated in terms of the actual cost of procurement or purchase, as well as accounting prices.

It is applied by enterprises that account for materials on account 10, and also use low-value items with instant wear and tear by reflecting on account 12 at book values.

The amounts of differences in the values ​​of purchased values ​​calculated in the actual cost of purchase and procurement, as well as discount prices, are subject to debiting to Debit or Credit of account 16 from account 15 "Procurement and purchase of materials". These values ​​may include following headings and units:

• fuel resources;
• fertilizers of a mineral nature;
• stern;
• seeds;
• planting materials;
• construction tools, etc.

The accumulated differences in the account related to the cost of the purchased values ​​are written off to the Debit of accounts related to accounting for production costs, as well as other areas in proportion to the values ​​at the book prices of materials that have gone into the production process.

Analytical accounting activities within this account are carried out by groups of material resources with approximately the same degree of deviation.

Thus, it turns out that account 16 is traditionally used in order to account for the difference between the book value and the actual cost of inventories. This direction is often used by organizations that reflect the cost of inventories within the accounting values. Traditionally, they also take into account the purchase of material and production assets using account 15.

Complete correspondence with examples

During the commission accounting transactions score 16 is large-scale, therefore, is widely used along with the following areas.

By debit

On a loan

• 08 - investments in long-term assets;
• 15 - procurement and purchase of materials;
• 20 , 23 - basic and auxiliary production, respectively;
• 25 - costly areas of general production nature;
• 28 - marriage;
• 29 - service farms;
• 44 - costs of the implementation plan;
• 60 – settlement transactions with suppliers;
• 76 - Carrying out settlements on accounts receivable and payable;
• 79 - on-farm operations;
• 90 , 91 - receipts and costs for current and other activities;
• 97 - upcoming expenditure directions.

Key transactions and business transactions

If we consider the basic postings within the framework of account 16, they look like this.

1. Dt 16 Kt 15- reflection of the fact of deviation between the cost of materials and the actual cost.
2. Dt 16 Kt 15- reflection of the deviation in the cost of materials.
3. Dt 15 Kt 16- the fact of deviation between the cost indicator of materials and the actual cost parameter is reflected.
4. Dt 20 Kt 16- there was a direct accrual of the amount of deviations.

Deviation write-off, calculation and other operations

The write-off measures are displayed under the following records.

1. Dt 08 CT 16- write-off at the end of the monthly period of the deviation of the actual cost indicator.
2. Dt 20 Kt 16- writing off deviations in the value of tangible assets.
3. Dt 23 Kt 16- write-off based on the deviation of the actual cost rate.
4. Dt 29 Kt 16- the same as in the previous case.
5. Dt 44 Kt 16- an operation in which the identified deviations in the value of materials are written off at the expense of sales costs.
6. Dt 91 Kt 16- writing off the amounts of deviations for the materials sold.
7. Dt 26 Kt 16- there was a write-off at the end of the month in relation to the deviation of the actual cost of materials from the book prices.
8. Dt 25 Kt 16- write-off based on the deviation of the actual cost.

Vacation arrangements regarding production resources should be subject to registration through the documentation adopted by the company in accordance with the specifics of the production process. For example, it can be an invoice related to the internal movement of goods, a pick-up sheet, a route map, etc.

The number of materials that were transferred should be reflected in the unit in which the operational accounting is carried out. It can be pcs., Kg., M., L., Sq. m.

In the process of issuing materials to the production process, their assessment is carried out by using one of the following methods:

• at the cost of each of the commodity units;
• by the parameter of the average cost;
• at the price of the first stocks (at the time of purchase).

These rates are defined within the Inventory Accounting Instruction. It is approved by the Ministry of Finance and allows significantly simplify accounting activities.

The firm must apply one of these methods for a group of commodity stocks during the reporting period. The chosen method should be fixed in the accounting policy of the company.

As for the calculated actions, they are carried out quite simply. The grouping of costs reflecting the cost is carried out by elements:

• material expenses;
• remuneration of personnel;
• deductions for needs of a social nature;
• depreciation of fixed assets;
• other expenses.

These costs are the prime cost. The deviation is calculated as the difference between actual value, which includes surcharges, taxes and other additives, and the amount received.

Legal and regulatory framework

Accounting for material and production values ​​is carried out on the basis of various documents. For ease of understanding, they are subdivided into several levels.

• First level. Legislative acts, administrative documents and decrees passed by the President.
• Second level... Generally accepted accounting standards.
• Third level... Various guidelines.
• Fourth level... Documents adopted within the framework of the enterprise itself.

So the score 16 plays important role within the BU and is used to reflect a large number of transactions.