"Consultant", N 9, 2004
In what cases emergency income and expenses arise? Is the extraordinary income and expenses recognized as those in accounting will be taken into account for income tax purposes?
What is the order of taxation of VAT in case of emergency circumstances? The author of the article is responsible for these and other issues.
Any organization can suffer from accidents, fire, natural disaster or other emergency. At the same time, it bears the costs of eliminating the consequences of these circumstances, losses due to suspension activities (for example, it may be worthwhile to the fixed assets, materials, part of the finished products), as well as expenses related to the need to distract from the main activity of employees to eliminate the effects of emergency Situations. In addition, because of downtime related to the consequences of an emergency, an organization may incur additional losses (in the form of lost benefits, penalties presented by the counterparties of the organization). In the event of such circumstances, the accountant must reflect the relevant costs and income in accounting and tax accounting.
What relates to emergency income and expenses
Accounting Regulations "Revenues of the organization PBU 9/99, approved. Order of the Ministry of Finance of Russia of 06.05.1999 N 32N, and the "expenses of the organization" PBU 10/99, approved. Order of the Ministry of Finance of Russia dated 06.05.1999 N 33N, to other income and expenses include extraordinary income and expenses. These are income and expenses arising as the consequences of emergency circumstances of economic activities (natural disaster, fire, accident, property nationalization, etc.). In other words, there are in mind unforeseen, unpredictable so-called force majeure circumstances. Structure emergency revenues Posted in P.9 PBU 9/99. Such income includes insurance compensation, cost material valuesremaining from writing off unsuitable for the restoration and further use of assets, etc.
The moment of recognition of extraordinary income and accounting costs
Emergency revenues are recorded in accounting only after recognition by the insurance company or the guilty person of the amount of damage or in case of identifying the inventory and posting materials that remained from the fundamental funds and can be used by the Organization. If the guilty person refuses to compensate the damage voluntarily, the emergency income in accounting in the amount of recoverable damage is recognized after entry into legal force Court decision.
Emergency costs are recognized as the amount of damage is established. Emergency costs are determined by the results of the property inventory, which is necessarily carried out in the event of a disaster, fire or other emergencies caused by extreme conditions (paragraph 2 of Article 12 Federal Law from 11/21/1996 N 129-FZ "On Accounting"). At the same time, the inventory results should be reflected in the accounting and reporting of the period in which it was completed.
Example 1.. Emergency occurred at the end of January 2004. The inventory was completed, and its results are decorated in May 2004, respectively, emergency expenses should be reflected in accounting in May 2004.
What documents are confirmed by an emergency
The fact of emergency circumstances should be documented. For confirmation of the fact that losses incurred by the organization were a consequence of an emergency, one should contact the services that are eliminated by its consequences or in the internal affairs bodies. Confirmation can be:
- an act certifying an emergency event signed by the head of the organization, specialists to eliminate the consequences of the event;
- certificate of specialized services about the event (meteorological, seismic, firefighters, etc.).
The procedure for attracting persons to material responsibility
The person guilty of emergency is attracted to material responsibility.
The guilty person can voluntarily reimburse the damage. If this does not happen, the damage is reimbursed only in judicial order. In this case, the organization must prepare required documents (Documents on the date of the accident, the calculation of the amount of damage, evidence of the responsiveness guilt, etc.) and submit statement of claim to court.
If the culprit is a third-party organization or individual, the amount of damage is reimbursed in full, i.e. In the amount of real damage and missed benefits (Article 15 of the Civil Code of the Russian Federation). If the employee is guilty of the organization, then it reimburses only direct damage. Incomprehensible income (missed benefit) from the employee is not subject to (st.238 of the Labor Code of the Russian Federation).
Under direct valid damage means a real reduction in the cost of the employer or the deterioration of the state of the specified property (including the property of third parties from the employer, if the employer is responsible for the safety of this property), as well as the need for an employer to make costs or unnecessary payments to Acquisition or restoration of property. Thus, the worker carries material liability as a direct valid damage directly to the employer and for the damage caused by the employer as a result of damage to them to other persons.
In general, the organization's employee reimburses the damage within its average monthly earnings, except in cases of complete material responsibility provided for by Article 263 of the Labor Code of the Russian Federation. It should be noted that according to Article 22 of the Labor Code of the Russian Federation, the employer has the right to consider specific circumstances under which damage was caused to fully or partially refuse to recover from the perpetrator.
Features of attraction to the material responsibility of the head of the organization are established by Article 277 of the Labor Code of the Russian Federation, as well as relevant federal laws.
Reflection of extraordinary income and expenses in accounting
In accordance with the requirements of PBU 9/99 and PBU 10/99, extraordinary income and expenses are reflected in accounting and reporting "deployed". The debit of 99 "profits and losses" is written off corresponding expenses, and in the credit of the specified account - extraordinary income (the amount of damage compensation, the cost of material values \u200b\u200bleft after the disposal of the affected property, at the current market value at the date of adoption of accounting).
Write-off material values \u200b\u200bis issued by wiring:
D 99 - K 01 (10, 41, 43 ...) on the balance sheet value.
In addition, the organization should restore earlier to deduct the amount of VAT:
D 99 - to 68 Restoration of VAT amount.
VAT sums related to the finished product residual value fixed assets, it is necessary to determine the calculated way.
Emergency flow, the organization is obliged to recognize both the cost of eliminating the effects of an emergency, as well as additional expenses of the organization associated with the downtime:
D 99 - to 20 (70, 69, 60 ...) the cost of labor elimination of the effects of an emergency;
D 99 - to 25 (26) the cost of general production and general expensesRelated to Emergency Situation.
At the same time, the organization is obliged to postpone the materials that remained from the victim in an emergency situation suitable for further operation:
D 10 - to 99 materials are credited.
Recognition of emergency income will be reflected as follows:
D 76 - K 99 The amount recognized as by the insurance company, the culprit of an emergency or awarded on the basis of the court decision entered into legal force.
The reflection of emergency income and expenses is thus provided for by PBU 9/99 and PBU 10/99. However, the bills plan accounting financial and economic activities of organizations and instructions for its use, approved. Order of the Ministry of Finance of Russia of 31.10.2000 N 94n (hereinafter referred to as the plan of accounts), several other order is determined. In explanations to the account 76 "Calculations with different debtors and creditors" in relation to subaccount 1 "Calculations on property and personal insurance" it is proposed to reflect the debit of loss of insurance cases, and on the credit of the account - the amount of the insurance reimbursions received. The loss not compensated by insurance organizations is written off from the account of account 76 to account 99 "profits and losses". Considering the fact that the bill plan is a document more low levelIt is necessary to apply the procedure for reflection of emergency income and expenses provided for in accounting provisions.
Example 2.. The room leased by the organization flooded.
At the same time, it was completely unusable:
- fixed assets, the residual value of which is 500 thousand rubles;
- materials worth 100 thousand rubles.
After the inventory of fixed assets and their elimination, details are revealed, suitable for further use, the current market value which is 20 thousand rubles.
To eliminate the effects of flooding were attracted:
- employees of the organization, wage which for the period of liquidation amounted to 50 thousand rubles. The amount of ESN and compulsory insurance premiums amounted to 18 thousand rubles;
- construction organization whose cost is 125 thousand rubles.
By the decision of the court, the third-party organization is found guilty of flooding and it is charged with it to compensate the organization losses in the amount of 1000 thousand rubles.
VAT in the example is not taken into account.
The accounting accounting should be made by the following postings:
D 99 - to 01 - 500 thousand rubles. - the residual value of fixed assets is written off (for the formation of the residual value, the accountant makes the wiring d 02 to 01 on the amount of accrued depreciation);
D 99 - to 10 - 100 thousand rubles. - written off materials;
D 10 - to 99 - 20 thousand rubles. - Details are credited from the elimination of fixed assets suitable for use;
D 99 - to 70 - 50 thousand rubles. - accrued wages to employees engaged in the work on eliminating the effects of flooding;
D 99 - to 68, 69 - 18 thousand rubles. - Associated ESN and contributions for compulsory insurance;
D 99 - to 60 - 125 thousand rubles. - taken into account as part of the extraordinary expenses the cost of the construction organization;
D 76 - to 99 - 1000 thousand rubles. Revenues are recognized in the amount of the recovered amount of damage from the guilty organization.
Reflection of emergency income and expenditures in financial statements
Sample form of a report on profit and loss, approved. Order of the Ministry of Finance of Russia of July 22, 2003 N 67n "On Forms accounting reporting Organizations, "does not contain rows to reflect the extraordinary income and expenses. At the same time, paragraph 2 of the Accounting Regulations" Accounting Reporting of the Organization "(PBU 4/99), approved by the order of the Ministry of Finance of Russia from 07/06/1999 N 43N, found that In the income statement, income and expenses should be shown with a division into ordinary and emergency. Also in PBU 9/99 and PBU 10/99 provides for the allocation of emergency income and expenses of the organization in the event of their occurrence. In this regard, in the presence of extraordinary income and The organization's expenses must be specified in the income statement of the corresponding indicators.
In the preparation of accounting reporting, the requirements of the Accounting Regulations "Events after the Reporting Date" of PBU 7/98, approved. Order of the Ministry of Finance of Russia of 25.11.1998 N 56n. To the event after the reporting date, testifying to the economic conditions that arose after this date, in which the organization led activities, PBU 7/98 relates fire, an accident, a natural disaster or another emergency that caused the destruction of a significant part of the organization's assets. In accordance with paragraph 6 of PBU 7/98, a substantial event after the reporting date is reflected in the financial statements for the reporting year. At the same time, the event is recognized as significant if the accounting users are impossible without knowledge of it by users of financial statements, movement money or the results of the organization's activities. Events related to emergency situations are revealed in explanations to accounting balance and profits and loss report. At the same time in accounting in reporting period No records are made.
Taxation of extraordinary income and expenses of income tax
The procedure for taxation by tax on income organizations and expenses arising from emergency situations was established by Ch.25 Tax Code of the Russian Federation.
According to paragraphs 6 of paragraph 2 of article 265 of the Tax Code of the Russian Federation, natural disaster losses, fires, accidents and other emergencies, including costs related to or eliminating natural disasters or emergencies, are included in tax accounting. In this case, the amount of damage is determined on the basis of data tax accounting On the cost of affected material values \u200b\u200band works related to the elimination of the consequences of the accident. The organization can recognize these costs under the compliance with the general requirements established in Article 252 of the Tax Code of the Russian Federation. In other words, when justifying and documenting expenses. For organizations that take into account income and expenses on the accrual method, according to costs in the form of the cost of work of third-party organizations, eliminating the consequences of the accident, the date of confirmation of the cost will be considered the date of settlements in accordance with the terms of the concluded contracts, or the date of the taxpayer of documents that serve as a basis for the work of settlements will be considered. or the last day of the reporting (tax) period in the presence of documentary confirmation of the actual performance of work. Expenses in the form of the cost of retired property are recognized as taxpayers at the date of approval of the results of inventory.
In accordance with paragraph 3 of Article 250 of the Tax Code of the Russian Federation, income in the form of a declared debtor or subject to pay on the basis of the decision of the court, which has entered into legal force, the amount of damages or damage compensation. In order to reflect such income in tax accounting, organizations need to receive a documented consent of the guilty side for damages or the decision of the court on damages. These documents should indicate the amount of recoverable damage. The date of the recognition of such expenses for organizations working on the accrual method will be considered the date of recognition of the amount of damage by the insurance company or the culprit of an emergency or the date of entry into force of the court decision (PP.4. 4 of Article 271 of the Tax Code of the Russian Federation).
In addition, tax accounting in the composition of non-engine income it is necessary to include the value of the property obtained in the elimination of fixed assets (paragraph 13 of Article 250 of the Tax Code of the Russian Federation).
Starting from the first reporting period of 2004 acts new form Profit tax declarations approved by the Order of Russia from 11.11.2003 N BG-3-02 / 614. The corresponding emergency income is indicated by page 080 and 100 of Annex N 6 to the sheet 02, and extraordinary costs - on page 110 of Annex N 7 to the lest of 02 declaration.
Value added tax
In letters of the UMNS of Russia in Moscow dated 07.04.2003 No. 24-14 / 18657, from 28.08.2003 No. 26-12 / 47038 with reference to the letter of MNS of Russia from 11.03.2003 No. 03-2-06 / 1/775 / 22-И617 "On the application of value added tax" the tax authorities expressed the following position. When reimbursed by a person who recognized their guilt voluntarily or by the decision of the court, losses associated with the disposal of property, the amount of damage to the damage is subject to tax value added. If the funds received are sent to the restoration (repair) of the affected property, they are not subject to VAT.
According to the author, this opinion is erroneous. Determination of the sale of goods (works, services) is given in Article 39 of the Tax Code of the Russian Federation. The main condition of implementation is the transition of ownership of one person to another person. With reimbursement of damage to the transfer of property rights does not occur. Moreover, when writing out the material values \u200b\u200baffected by an emergency, acts about their disposal. With the write-off of fixed assets, materials suitable for use comes to balance. In addition, the receipt of funds on the expense of damage is not directly indicated in Article 146 of the Tax Code as an object of taxation. In this regard, the reimbursement of damage by the insurance company or the culprit of the accident should not, in the opinion of the author, to establish an VAT.
Another controversial issue is the need to restore VAT, relating to the cost of retired property. There are two positions in relation to this problem.
The first position, which most often adheres to the tax authorities is that VAT previously filed tax deduction, It is necessary to restore. At the same time, the main argument is as follows. Since the retired values \u200b\u200bwere not used to carry out operations recognized as an VAT taxation object, then in accordance with paragraphs.1 of paragraph 2 of Article 171 of the Tax Code of the Russian Federation, the VAT amounts paid to suppliers upon their acquisition cannot be taken to deduct. Thus, if the organization was previously admitted to the settlement of VAT, belonging to the material values, which are written off from the balance as a result of an emergency, then it must be restored tax periodin which material values \u200b\u200bdropped out. Restored VAT amounts in accordance with Section.III Instructions for filling the value added tax declaration, appliance. Order of the Ministry of Educational Institution of Russia of January 21, 2002 N BG-3-03 / 25, reflected on page 370 tax Declaration.
The second position is that the recovery of VAT in the case under consideration of the Tax Code does not provide. Consequently, if at the time of the purchase of goods, the requirements of Art. Str. Meanwhile, it should be borne in mind that such a position the taxpayer will have to defend most likely in court.
Finally
In accounting, extraordinary income and expenses are reflected by "deployed": the debit of 99 "profits and losses" corresponding expenses are written off, and on credit accounts - extraordinary income. In the income statement (form No. 2), extraordinary income and expenses are shown separately.
In tax accounting, income and expenses from emergency situations are taken into account as part of non-engineering income and expenses. At the same time, when using the accrual method, revenues are recognized as a date for damage to the insurance company or the culprit of an emergency or on the date of entry into force of the court's decision.
According to MNS of Russia, when reimbursed by the guilty losage, the amount of compensation is subject to taxation of VAT, with the exception of cases where the funds received are sent to restoring the affected property. In addition, according to tax authoritiesIn the elimination of fixed assets affected by emergency, it is necessary to restore VAT from the residual value of the object.
Meanwhile, taxpayers with the requirement of the Ministry of Agriculture of Russia on the restoration of VAT are not always agreed. There is also an arbitration practice confirming the correctness of taxpayers. These are the resolutions of the FAS of the Volga-Vyatka district of September 22, 2003 No. A31-1049 / 1 and dated November 24, 2003 N A17-760 / 5/1020 / 5; Resolutions of the FAS of the North-Western District of July 30, 2003 N A56-3800 / 02 and from 03.07.2002 N A56-32943 / 01.
D.V. Kontdashev
Senior auditor
AKG "Development of Business Systems"
"Russian Tax Courier", 2005, N 19
To be in an emergency - whether it is a flood, a fire or accident in a power grid - can any company. As a rule, in such cases the company is losses. True, sometimes income arise. for exampleIf the property lost as a result of the same flood, insurance compensation is obtained. What income and expenses are emergency? How are they reflected in tax and accounting? About this - in the published article.
Let's start with the fact that not every income or consumption is considered to be extreme, even if the circumstances of its occurrence are catastrophic for the company. Suppose the only major counterparty of the firm unexpectedly ceased payments under the contract. As a result, the company could not pay off suppliers in time and suffered losses in the form of penalties on economic contracts. Is it possible to recognize such circumstances, as well as expenses arising from these circumstances, emergency? It is impossible. And that's why.
The circumstances of force majeure, that is, emergency and unpredictable under these conditions include natural disasters, accidents, epidemics, etc. This is established by Art. Art. 202 and 401. Civil Code RF.
Definitions of emergency income and expenses are given in the current accounting provisions. As stated in paragraph 9 of PBU 9/99, the extraordinary income is recognized as an income arising from the emergency circumstances of economic activities (natural disaster, fire, accidents, nationalization, etc.). Accordingly, emergency costs under paragraph 13 of PBU 10/99 appear as a result of the same emergency circumstances of economic activities.
Circumstances do not belong to emergency, if the debtor has no necessary money or its counterparties did not fulfill their duties. It is impossible to qualify as an extraordinary circumstance and the lack of goods on the market necessary for the execution of the contract (paragraph 3 of Art. 401 of the Civil Code of the Russian Federation). Consequently, expenses (income) arising in such situations to emergency do not belong.
Another thing is when the firm bears expenses due to interruptions with the supply of electricity associated with an accident at the mains substation (see the insert).
Note. What situations relate to emergency
Emergency situation is a situation on a certain territory that has developed as a result of an accident, a dangerous natural phenomenon, a catastrophe, a spontaneous or other disaster that may entail or caused human sacrifices, damage to people's health or the environment, significant material losses and violation of life conditions. of people. Such a definition is given in Art. 1 of the Federal Law of 21.12.1994 N 68-FZ "On the protection of the population and territories from emergency situations of natural and man-made character."
Definitions of technogenic emergencies are contained in GOST R 22.0.05-94 "Safety in emergency situations. Technogenic emergencies. Terms and definitions." Here is some of them.
Technogenic emergency - This is a condition in which as a result of a source of a technological emergency at the facility, a certain territory or water area, the normal living conditions and activities of people are violated, the threat of their life and health arises, the property of the population is damaged, national Economy and the environment.
Accident - a dangerous man-made incident, creating a threat to the life and health of people and leading to the destruction of buildings, structures, equipment and equipment vehicleViolation of the production or transport process, as well as damage to the ambient environment.
The traffic accident is a transport accident that arose in the process of road movement with the participation of a vehicle and caused the death of people and (or) to cause severe injuries, damage to vehicles, roads, structures, cargo or other material damage.
How to determine the amount of damage and confirm emergency circumstances
So, emergency circumstances entailed negative consequences For company. What actions should its leadership take? At a minimum, to identify the amount of damage caused, confirm the extraordinary circumstances and notify the interested parties, in particular the insurance company, in which the property, damaged or lost as a result of the catastrophe.
To reveal the scale of the effects of an emergency, it is necessary to conduct an inventory of property. This is stated in the federal law of 11/21/1996 N 129-FZ "On Accounting" (hereinafter - the law N 129-FZ). According to the results of the inventory, the property is not limited to the use, and the property that can be used or sell is put on accounting. The information on the write-off of property is preparing the Commission, which represents the signature to the head of the organization's organization to write off. When carrying out the inventory of property and the design of its results should be guided Methodical instructions on property inventory and financial obligations, approved by the order of the Ministry of Finance of Russia of 13.06.1995 N 49.
According to paragraph 2 of Art. 9 of the law N 129-FZ all primary accounting documents must be compiled in the form contained in the albums unified form. For reflection economic operations In debiting fixed assets due to the elimination of objects in accidents, natural disasters and other emergencies, the forms N OS-4 "Act on the write-off of the facility of fixed assets (except for motor vehicles)", OS-4A "Act on the write-off of motor vehicles" and OS-4B "Act on the write-off of groups of fixed assets."
Fixed assets are written off at the residual value. Write-off of unsuitable material and production reserves is made according to actual cost and is issued as an act to write-off N MB-8. The written off property that will be used, comes on the basis of an act to write-off and the requirements for the invoice of N M-11 at a price of possible use.
Confirm emergency circumstances can be certified from the relevant official organizations. To confirm the fire, you need to contact the Firefire of the Emergencies Ministry of Russia. A certificate of theft will be issued in the police station. The flooding of a hot water office from the bunting pipe will confirm the certificate of DEZ, and the disconnection of electricity as a result of an industrial accident is a certificate from the power grid enterprises. To confirm a natural disaster, you should contact Roshydromet. Certificates of participation in the road accident are issued official Traffic police.
As for the insured property, according to Art. 961 GK RF Insurer under the contract property insurance must notify the insurer of the offensive insurance case. Insurance organization will determine the amount of damage and decide on the payment insurance compensation.
So, in the case of a traffic accident, the victim sends to the insurer or his authorized statement with the requirement of compensation for harm within the sum insured. Documents confirming the onset of the insured event and the amount of harm are applied to the application. This is stated in Art. 13 of the Federal Law of 25.04.2002 N 40-FZ "On Compulsory Insurance civil responsibility Owners of vehicles ". According to Art. 12 of this law, the insurance company inspects damaged property and organizes its independent examination. If the insurance organization did not make it an agreed period, the victim is entitled to independently appeal to independent experts and not provide damaged property insurer for inspection. In this The case of expertise costs are included in the losses to be reimbursed by the insurer. Provided that this is provided for in the contract mandatory insurance. According to the results of the examination of the parties, disagreements may arise. Then, at will, and at the expense of the parties, additional examination is carried out.
Damage legal entityis subject to compensation in full face harmful. If the guilty person refuses to reimburse the damage caused voluntarily, the damage is reimbursed in court. This is reading Art. 1064 of the Civil Code.
Accounting for extraordinary income
As a result of emergency situations, the organization may have income in the form of:
- insurance compensation;
- compensation for damage to the perpetrator of an emergency;
- the cost of materials obtained from the write-off of liquidated fixed assets.
First, consider how these revenues are reflected in accounting.
Accounting
As noted, in accounting extraordinary income allocated in separate category. Along with operating and non-engineering income, they relate to other income.
In accordance with the plan of accounting accounts of financial and economic activities of organizations, emergency revenues are recorded on account 99 "profit and losses" in correspondence with accounting accounts for material values, cash, etc. Their accrual is reflected by the records:
Debit 76-1 Credit 99
- reflected the amount of insurance compensation;
Debit 10 Credit 99
- calling materials obtained as a result of the write-off of fixed assets.
To reflect the income in the form of an amount recognized as an emergency emergency or awarded, an account 91 "Other incomes and expenses" in correspondence with a score of 76. At the same time, it opens a separate subaccount account 76 "Compensation of a loss from the emergency perpetrator" and the following entry is being:
Debit 76 subaccount "Compensation of a loss from the perpetrator of an emergency" Credit 91
- the amount recognized as an emergency emergency or awarded on the basis of a court decision has entered into legal force is reflected.
Accounting emergency income in the form of insurance compensation or amount of damage compensation is made in the reporting period, in which the insurance organization or the culprit recognized the amount of damage or the court ruled on their recovery (paragraph 16 of PBU 9/99).
The organization, which for tax accounting purposes uses the cash method for determining income and expenses, while reflecting in accounting a recognized amount of insurance compensation (damage to the culprit) or awarded amount, taxable temporary difference occurs. This is recorded:
Debit 68 Credit 77
- reflected deferred tax obligationI have arisen in connection with the recognition of the insurance company or the culprit of the amount of compensation.
As soon as the insurance indemnity is obtained (damage to compensated), the deferred tax liability is repaid:
Debit 77 Credit 68
- a deferred tax liability is repaid.
Extraordinary income in the form of materials that remained from write-off unsuitable for the restoration and use of fixed assets is recognized in accounting on the date of signing the act on the write-off of fixed assets (N N OS-4, OS-4A and OS-4B).
Tax account
IN Tax Code There are no concepts for emergency income and expenses. Therefore, in tax accounting, such income and expenses are not allocated to a special category.
Insurance compensation, as well as the amount of damage compensation, recognized by the guilty person or awarded, are included in the composition of non-revenue income on the basis of paragraph 3 of Art. 250 NK RF. The date of obtaining such an income is considered a day when an insurance organization or a perpetrator of an emergency recognized the amount of damages or when the court decision has entered into force (paragraphs 4 of paragraph 4 of Art. 271 of the Tax Code of the Russian Federation).
The cost of materials obtained as a result of the disposal of fixed assets is included in the composition of non-revenue income. The base is p. 13 of Art. 250 NK RF. The date of recognition of such income is the date indicated in the elimination act of the depreciable property, decorated in accordance with the requirements of accounting (PP. 8 of paragraph 4 of Article 271 of the Tax Code of the Russian Federation).
The above procedure for recognition of income is used when the accrual method. At the cash register method, the date of recognition of income in the form of insurance compensation or amount of damage recognized by the guilty person is the day of receipt of funds to accounts in banks and (or) to the cashier. The materials obtained as a result of the disposal of objects are recognized on the day of receipt (paragraph 2 of Art. 273 of the Tax Code of the Russian Federation).
Consider on specific example Features of tax and accounting for emergency income.
Example 1.. On August 26, 2005, the garage, insured in the amount of 800,000 rubles, burned to Fobos on August 26, 2005. According to the results of the inventory conducted on September 5, materials were distributed to further use, in the amount of 30,000 rubles.
On September 20, 2005, the Insurance Organization recognized and fully paid insurance compensation.
In accordance with accounting policies LLC "Fobos" to recognize income in tax accounting uses the accrual method.
When calculating income tax, the Company recognizes the following non-revenue income:
- 30 000 rubles. - the cost of materials suitable for use;
- 800,000 rubles. - Amount of insurance compensation.
Records will be made in account:
Debit 10 Credit 99
- 30 000 rubles. - certified materials obtained as a result of the write-off of fixed assets;
Debit 76-1 Credit 99
- 800,000 rubles. - reflected the amount of insurance compensation for the extraordinary income;
Debit 51 Credit 76-1
- 800,000 rubles. - The amount of insurance compensation is obtained.
Features of the calculation of VAT
Recall that the provision of insurance services is not subject to VAT. Such is the norm of PP. 7 p. 3 Art. 149 of the Tax Code.
Upon receipt of insurance compensation for the lost (damaged) property, the taxpayer does not arise the object of inclusion of VAT. However, difficulties may occur with the use of deductions, if in the future the repair of damaged property will be paid at the expense of the amounts obtained under the insurance contract. In such a situation, the organization is not entitled to take to deduct VAT on repair work Even with all confirmation documents (invoices, the act of work performed and the payment order for the payment of these works with the allocated amount of VAT). The amount of "input" VAT is paid through insurance compensation.
Accounting for emergency expenses
In accounting, emergency costs, as well as extraordinary income, were allocated to a separate category as part of certain expenses and are recorded in account 99 "Profit and losses" in correspondence with accounting accounts for material values, settlement staff, cash, and the like . Guided by paragraph 13 of PBU 10/99, the organization independently determines which expenses to treat emergency. This, in particular:
- the cost of recognized unsuitable use of material and production reserves;
- costs associated with a downtime;
- estate restoration costs. And in these costs, the costs associated with the improvement, prevention of damaged property are not included;
- the cost of examination, etc.
The write-off of facilities of fixed assets lost as a result of emergency circumstances is reflected by the wiring:
- written initial cost;
- depreciated;
- the residual value is written off.
Costs are recognized as a date specified in the act to write-off of fixed assets (N N OS-4, OS-4A and OS-4B).
The write-off of material and production stocks is drawn up like this:
Debit 99 Credit 10, 41, 43
- the actual cost of material and production reserves is written off.
The reading off date of these expenses is recognized by the date specified in the act on the write-off N MB-8.
Write off the remaining costs is reflected by the wiring:
Debit 99 Credit 20, 25, 26, 60, 70, 69, 76
- the costs associated with the downtime, liquidation and restoration of property, its expertise, etc.
These accounting costs are recognized in the reporting period in which they took place. The date of their write-off may also be the date of settlements under the terms of the contract, the date of submission of documents for settlements or the date of signing the act of acceptance of the work performed.
When forming a tax base for income tax, the organization has the right to take into account losses from natural disasters, fires, accidents and other emergencies, including the costs associated with the prevention or elimination of natural disasters or emergencies. Base - PP. 6 p. 2 Art. 265 NK RF.
In addition, as a result of an emergency, there may be expenses for the elimination of funds derived from the exploitation, including the amounts of non-accurate depreciation on liquidated objects. These costs are also accounted for in profit tax calculations (PP. 8, paragraph 1 of Art. 265 of the Tax Code of the Russian Federation). We emphasize that we are talking only about expenses not compensated by the insurance company or the culprit of the incident.
All listed costs refer to non-dealerization. When calculating the date of their recognition, there may be the calculation date in accordance with the terms of the contracts of the contracts, the date of submission of the taxpayer of documents for settlements or the last day of the reporting (tax) period, if the fact of the work is documented (PP. 3 of paragraph 7 of Art. 272 \u200b\u200bNK RF).
Please note: the amount of non-accurate depreciation in accordance with the term useful use Funds are calculated according to tax accounting data. In tax accounting, such expenses are recognized as a date specified in the act on the write-off of fixed assets (N N OS-4, OS-4A and OS-4B).
At the cash method, the costs are recognized after their actual payment (clause 3 of Art. 273 of the Tax Code of the Russian Federation). Therefore, at the time of reflection of emergency expenses in accounting, it is necessary to accrue the deferred tax Active next wiring:
Debit 09 Credit 68
- the deferred tax asset is reflected.
When paying expenses, a deferred tax assembly will be repaid:
Debit 68 Credit 09
- a deferred tax asset was repaid.
When counting damages from an emergency, the taxpayer VAT must keep in mind one circumstance. For the property to be debited as a result of an emergency, it is necessary to restore the tax amounts previously taken to deduct. The fact is that lost property was purchased for operations recognized by the objects of VAT. Therefore, the sums of this tax paid in the acquisition of the asset were taken to deduct (paragraph 2 of Art. 171 of the Tax Code of the Russian Federation). Damaged (lost) property is no longer used for such operations. This means that on the estate written off as a result of an emergency, it is necessary to restore the amount of VAT, previously accepted to deduct, and transfer it to the budget. It is necessary to restore the VAT in proportion to the residual value of the object (the incomportant part of the property) in the tax period in which the property is written off from the balance sheet. Restored amounts are reflected in the Row 370 of the Tax Declaration on VAT, approved by the Order of the Ministry of Finance of Russia from 03.03.2005 N 31n.
When recovering VAT on written off objects, wiring is made:
Debit 99 Credit 68 subaccount "Calculations on VAT"
- decisible to pay to the budget the amount of VAT previously taken to deduct.
Let us explain the example on the example.
Example 2.. On August 19, 2005, Altair LLC broke through the water pipeline. As a result, electrical equipment failed. According to the results of the inventory held on August 31, 2005, fixed assets were written off in the amount of 700,000 rubles. The amount of accrued depreciation under the specified fixed assets was 150,000 rubles. Tax and accounting on the responsible fundamental funds coincides. The work on the elimination of the consequences of the accident conducted an external organization. They were completed and paid on September 9. Their cost amounted to 118,000 rubles. (including VAT 18 000 rubles.).
The following non-investment costs are recognized in tax accounting:
- 550 000 rub. (700,000 rubles. - 150 000 rubles.) - Amount of non-accurate depreciation;
- 100 000 rub. (118 000 rub. - 18 000 rubles) - the cost of disposal of the consequences of the accident.
The amount of the recovered VAT on the recorded fixed assets is determined in the following order: 550,000 rubles. x 18% \u003d 99 000 rub. It is reflected in the Tax Declaration on VAT for August 2005
In accounting made postings:
Debit 01 subaccount "Disposal of fixed assets" Credit 01
- 700,000 rubles. - written off the initial cost of liquidated fixed assets;
Debit 02 Credit 01 subaccount "Disposal of fixed assets"
- 150 000 rub. - the depreciation accrued by the liquidated fundamental means is written off;
Debit 99 Credit 01 subaccount "Disposal of fixed assets"
- 550 000 rub. - written off the residual cost of liquidated fixed assets;
Debit 99 Credit 68 subaccount "Calculations for value added tax"
- 99 000 rub. - the amount of VAT on the fundamental funds was restored;
Debit 99 Credit 60
- 100 000 rub. - Written by the cost of liquidation of the consequences of the accident;
Debit 19 Credit 60
- 18 000 rub. - Reflects VAT for works related to the elimination of the consequences of the accident.
How to reflect extraordinary income and reporting costs
In the return tax declaration approved by the Order of the Ministry of Emergency Situations of Russia of 11.11.2003 N bg-3-02 / 614 (with ame. From 03.06.2004 No. SAE-3-02 / [Email Protected]), special lines are provided for reflecting emergency income and expenses. Thus, extraordinary income in the form of the value of materials and other property obtained in the elimination of fixed assets derived from the exploitation, reflected in the line 080 of Appendix N 6 to the sheet 02. Revenues in the form of insurance compensation or the amount of a damage recognized by the emergency emergency are indicated in same application in string 100.
Emergency expenses are reflected in Appendix N 7 to the sheet 02. On line 080, the amount of expenses to eliminate the fixed assets derived from the operation of the mainstream, including the amounts non-adhesive in accordance with mental period Useful use of amortization (line 081). In line 110 of Annex N 7, other emergency costs are given.
As for the accounting reporting, in the recommended Ministry of Finance of Russia, the sample of the form N 2 "Profit and Loss Report" is not provided for special lines to reflect extraordinary income and expenses. However, an organization whose income and costs in the reporting period have to enter these lines independently for reliable reflection. They should be placed in the "Other income and expenses" section between lines 130 and 140.
In addition, in the preparation of financial statements, according to the year, the requirements of PBU 7/98 must be taken into account. The event after the reporting date is the fact of economic activities that can affect financial condition Organizations and which took place between the reporting date and the date of the signing of accounting reporting. According to paragraph 6 of PBU 7/98, this event is reflected in the financial statements if it is essential. That is, if without knowing it, it is impossible to reliably assess the financial condition, the cash flow and the results of the organization's activities.
The said applies to the fact of emergency income and expenses, if any can be recognized substantial. They should be disclosed in explanatory note For an annual balance.
M.Yu.Gorelova
Expert journal
"Russian tax courier"
Any taxpayer to one degree or another may suffer from natural disasters, man-made disasters, terrorist acts or other emergency circumstances. In most such cases, the organization has expenses and losses associated with the damage and the destruction of property. However, sometimes revenues appear.
Emergency circumstances of economic activities? These are natural disasters, fires, accidents, epidemics, etc. This follows from paragraph 13 of PBU 10/99 and paragraph 9 of PBU 9/99. For taxpayers, the consequences of these events can be the most different: from minor damage to reserves, goods, materials, fixed assets and other property owned by the organization, to its full destruction. What should be taken in an emergency, as well as what the features of recognition and documentary Costs and revenues obtained as a result of such a situation? Inventory of the property of the organization suffered from unavoidable circumstances, first of all, it is necessary to establish the amount of damage caused. To do this, it must be inventory. According to paragraph 2 of Art. 12 of the Federal Law of 21.11.96 No. 129-FZ "On Accounting" (hereinafter - Law No. 129-FZ) Conducting an inventory in the event of a natural disaster, fire and other emergencies caused by extreme conditions. During the inventory, the amount of damaged and destroyed values \u200b\u200bis determined, as well as surviving property. Inventory and its results are carried out in accordance with the methodological instructions on the inventory of property and financial obligations, which approved the order of the Ministry of Finance of the Russian Federation of 13.06.1995 N 49. This document can be used not only for accounting purposes, but also for tax purposes. Inventory results are issued inventory compounds. According to the results of the inventory, the property is not limited to for further use, and the materials (spare parts, scrap, etc.) obtained in the write-off of this property that can be used or sell come. The write-off and taking into account the property affected by unforeseen circumstances is issued by the relevant primary documents. Thus, material and industrial reserves, unsuitable for further use, are written off at the actual cost on the basis of an act in the form of №B-8, approved by the Resolution of the State Statistics Committee of the Russian Federation of 30.10.97 No. 71a. For the write-off of fixed assets, forms No. 1-4 "Act on the write-off of the facility of fixed assets (except for motor vehicles)", OS-4A "Act on the write-off of motor vehicles" and OS-4B "Act on the write-off of groups of fixed assets" (approved by the Resolution State Statistics Committee of the Russian Federation dated January 21, 2012 No. 7). Fixed assets are written off at the residual value. Material values \u200b\u200bremaining from written off the property that can be used in the organization's activities come on the basis of an act to write-off and requirement-overhead №m-11. The form No. IM-35 "Act on the gaining of the material values \u200b\u200bobtained during the disassembly and dismantling of buildings and structures" is also applied. These material values \u200b\u200bcome at a price of possible use. Recognition of "emergency" costs the cost of damaged and destroyed property? This is only part of the costs that appear from the organization when unforeseen circumstances occur. After a natural disaster, a fire or accident, as a rule, it is necessary to eliminate their consequences. For example, to put in order to the territory, disassemble the fragments of the burnt building, etc. The cost of these goals also relate to emergency costs. Reflection of tax and accounting costs In tax accounting, costs arising from emergency circumstances are included in non-deactive costs. So, in the sub. 6 p. 2 Art. The 265 Tax Code of the Russian Federation states that losses from natural disasters, fires, accidents and other emergencies, including costs related to the prevention or elimination of their consequences, are taken into account when calculating income tax. Expenses for the liquidation of fixed assets derived from the operation, including the amounts of non-accurate depreciation on these fixed assets, reduce tax base on income tax (sub. 8, paragraph 1 of Art. 265 of the Tax Code of the Russian Federation). A decrease in the tax base is also caused by the expenditures on the elimination of objects of unfinished construction and other property, the installation of which is not completed (the cost of dismantling, disassembly, export of disassembled property). In accounting, all costs arising from the elimination of emergency circumstances relate to other expenses. According to the account plan, they are reflected in the debit of account 91 "Other revenues and expenses" (subaccount 91-2) in correspondence with accounting accounts for property and cash (01, 04, 10, 43, 50), settlement staff settlements (70 ) and others should be borne in mind that the cost of eliminating the effects of natural disaster, fire, floods, etc. It cannot be included in the costs of ordinary activities, since they are not related to the production and sale of products, as well as the performance of work (provision of services) carried out within the framework of the organization's activities. According to general orderestablished in paragraph 18 of PBU 10/99, in accounting "Emergency" costs are expenses of the reporting period in which they were produced. At the same time, expenses in the form of the value of the recorded material and other property are recognized in that month, in which the inventory was completed (paragraph 5.5 of the methodical instructions). Example 1 Amvurosia LLC is engaged in processing chicken meat. As a result of the accident at the power plant at the enterprise on October 5, 2010, electricity was turned off. This led to the termination of the refrigeration equipment and the finished product stored in it. In addition, due to the voltage drops on the network, one of the refrigerators failed and is subject to repair. In the inventory of inventory of commodity values \u200b\u200b(it was completed on October 8, 2010) it was established that products were ruled in the amount of 87,000 rubles. The cost of repairing refrigeration equipment performed by a specialized organization was 46,020 rubles. (including VAT 7020 rubles.). These works are completed and adopted by Amvurosia LLC on the Act on October 15, 2010. In the tax accounting, the organization in October 2010 is entitled to include the cost of the product written off in the composition of non-engine expenses? 87 000 rub. And other expenses? The cost of repairing refrigeration equipment? 39 000 rub. (46 020 rubles. 7020 rub.). In accounting, Amvurosia LLC, the following postings were made: on October 8, 2010: Dt91-2 - kt43? Written in dissent finished products in the amount of 87,000 rubles; On October 15, 2010: DT91-2 - KT60? The cost of repairing refrigeration equipment in the amount of 39,000 rubles is taken into account; Dt19 - kt60? Accounting VAT, presented by repair work in the amount of 7020 rubles. Documentary evidence of expenses as already noted, the cost of property affected by emergency situations and unsuitable for further use is written off on the basis of relevant acts. Costs for fees to eliminate the effects of emergency circumstances should also be issued by confirming documents. To justify the need for these works, the head of the organization should issue an order to establish a commission responsible for eliminating the effects of natural disaster, fire, accident, etc., and to attract employees to work to eliminate these consequences. This order also indicates the scope of work that must be fulfilled and the timing of their implementation. The fact of performance is confirmed by the act signed by the Commission named above. Although, these documents confirm the commission of economic operations, they are not enough to recognize the costs named above as other costs in accounting and in the composition of non-evalization costs for income taxation. These documents need to make documents from the relevant executive bodies confirming emergency circumstances. To confirm the emergence of an emergency as a result of a natural disaster, should contact Roshydromet, fire? In the fire service of the Ministry of Emergency Situations of Russia. A certificate of disconnection of electricity issues an organization serving a power grid. The traffic accident is confirmed by a certificate issued by a traffic police officer. An accident of the heating system, as a result of which the organization was flooded, confirms DEZ. The fact of the absence of guilty persons with theft of property and documents is confirmed by the certificate from the internal affairs bodies on the termination of the criminal case. Features of confirmation of expenses to restore lost documents Often, as a result of emergency circumstances, not only the property of the organization, but also documents of accounting and tax accounting, is spoiled. They can burn or spill from water. The main task of the organization in such a situation? Take all necessary measures to restore the destroyed documents. This is especially important if the documents are missing for the period for which an exit tax check has not yet been carried out. Immediately after the incident, the organization creates a commission to investigate the causes of the deaths of documents and identifying guilty persons. This is said in paragraph 6.8 of the provisions "On documents and document flow in accounting", approved by the USSR Ministry of Finance from 29.07.83 No. 105. If necessary, employees of the Ministry of Emergency Situations of Russia, the internal affairs bodies, authorized persons of the organization are involved in the work of the organization, in which the building and maintenance of the building and other departments are underway. The results of the work of the Commission are issued as an act in which the fact of loss or damage should be recorded. This act is approved by the head of the organization, it is necessary to make a certificate from the relevant fire department, flooding, an electrical accident destroyment, as well as the inventory of lost (damaged) documents. Such documents are detected according to the results of the inventory of the remaining documents, which in this case the organization is obliged to hold in accordance with paragraph 2 of Art. 12 of Law No. 129-FZ. In addition, with persons responsible for the safety of documents, it is necessary to obtain written explanations. Despite the fact that in accordance with paragraph 3 of Art. 17 of the Law No. 129-ФЗ responsibility for organizing the storage of accounting documents, as well as accounting registers and reporting, is borne by the head of the Organization, these explanations are usually taken from the Chief Accountant, since it is precisely the primary documents, tax and accounting registers, tax documents and accounting reporting. After the list of lost documents is installed, the organization should begin to restore them. For this purpose, a responsible person is appointed, as a rule? chief Accountant. Restore accounting documents The organization can own either with the involvement of third-party persons (for example, audit firms, counterparties, serving bank). After completing the restoration of documents made by third-party firms, it is necessary to make an act of acceptance of the work performed. The documents listed above will serve as a basis for reflecting the costs of the Organization for the Restoration of Documents in Accounting and Tax Accounting. These costs, like other expenses caused by emergency events, are recognized in accounting as part of some expenses, and in order to tax returns? in non-dealerization expenses (sub. 6 p. 2, Art. 265 of the Tax Code of the Russian Federation). Recognition of "emergency" income in tax accounting of income related to emergency events is reflected in the composition of non-revenue income. At the same time, the cost of material values \u200b\u200bobtained when disassembled or disassembly in the elimination of fixed assets derived from the exploitation is taken into account in order to tax return on the basis of paragraph 13 of Art. 250 NK RF. The date of recognition of such income is the date of drawing up an act on the elimination of amortized property, issued in accordance with the requirements of accounting (sub. 8, 4 of article 271 of the Tax Code of the Russian Federation). Insurance payment and amounts of compensation, reimbursed by the guilty, increase the tax base for income tax in accordance with paragraph 3 of Art. 250 NK RF. According to this item, non-evalization income includes revenues in the form of amounts of damages or damage recognized by the debtor or payable by the debtor on the basis of a court decision. The date of receipt of such income is the date, when the relevant decision of the court entered into legal force. The basis is sub. 4 p. 4 tbsp. 271 NK RF. The above procedure for recognizing income concerns taxpayers defining income by the method of accrual. If the organization applies a cash register method, the cost of materials obtained in debiting fixed assets is reflected in tax accounting on the day of the receipt of these materials, and insurance payments And the amount of compensation from the perpetrator? On the day of receipt of funds to accounts in banks and (or) Cass. This indicates paragraph 2 of Art. 273 NK RF. Revenues arising from the elimination of the effects of emergency circumstances of economic activities belong to the other income of the organization (p. 9 PBU 9/99). They are reflected on the account of the account 91 (subaccount 91-1) in correspondence with accounting accounts for material values, funds, etc. Basically indicated revenues Organizations are formed due to two sources: the value of the material values \u200b\u200bremaining from the write-off of unsuitable to the restoration and further use of fixed assets, and the amount of insurance compensation received from the insurance organization while loss (damage) of the insured property. If an emergency emergency is mounted, then the amount of income is also included in the amounts received from the perpetrator to compensation for damage. Revenues in the form of the value of suitable material values \u200b\u200bremaining from the write-off of non-regulatory and further use of fixed assets are recorded in accounting as they are detected, and incomes in the form of insurance compensation are recognized in the reporting period in which the insurance company recognized the amount of damage to the insured. As for income in the form of the amounts of compensation for the losses of the organization to be reimbursed by the guilty person, they are included in other revenues in the reporting period in which the culprit agreed to reimburse them or the court made a decision to recover these losses from it. Example 2 At the Felicitis CJSC on September 25, 2010, the warehouse was burned, which was insured in the amount of 1,200,000 rubles. According to the results of the inventory carried out on September 27, the organization revealed and adopted materials suitable for further use, in the amount of 45,000 rubles. Insurance Company On October 15, 2010, the amount of damage to the organization and October 19 paid insurance indemnity in the total amount (1,200,000 rubles). CJSC Felicitis in tax accounting for tax purposes revenues and expenses recognizes by the method of accrual, therefore the Company reflected in the composition of non-deactive income:- September 27? Materials identified during the inventory 45,000 rubles;
- October 15? Insurance reimbursement of 1,200,000 rubles.
Extraordinary incomes are considered: income arising as the consequences of emergency circumstances of economic activities (natural disaster, fire, accidents, nationalization, etc.); insurance compensation; The cost of material values \u200b\u200bremaining from writing off unsuitable to restoration and further use of assets, etc.
Emergency expenses reflect the costs that arise as the effects of emergency circumstances of economic activities.
In the formation of extraordinary income and expenses, it should be borne in mind that the extraordinary circumstances of economic activity are circumstances that are of a single nature. For example, if an organization is in the area of \u200b\u200bperiodic flooding of the territory as a result of a spring or autumn flood, the emerging consequences relate to operating income and expenses on ordinary activities.
In accounting, the receipt of extraordinary income is recorded by the record: Debit account 76 "Calculations with different debtors and creditors" - credit account 99 "Profit and losses".
The write-off of emergency expenses is reflected in the record: Debit account 99 "Profit and losses" - credit account 01 "Fixed assets", 10 "Materials", etc.
Losses and expenses associated with emergency circumstances are written off into the debate of the account 99 from the loan of the accounts of material values \u200b\u200b(lost or spent in the elimination of the effects of emergency circumstances), settlement of personnel on wages (on employees employed by the effects of natural disasters), cash and cash T.P.
When writing off the cost of property lost as a result of emergency circumstances, the amortized property is attributed to the debit of account 99 at a residual value (from the loan of accounts 01 and 04), and the rest of the property - in factual cost (from the credit of accounts 08, 10, 11, 20, 21 , 23, 29, 41, 43, 50, 58, etc.). At the same time, organizations taking into account materials at discount prices accounting On the write-off materials at discount prices (debit of account 99, account credit 10) account for an additional accounting entry on the write-off of deviations per lost materials. The amounts of deviations are written off to account 99 from account 16 "Deviation in the value of material values" adopted in the organization.
In the debit of account 99, they are written off the loss of insurance claims not compensated by insurance compensations (from account 76 "Calculations with different debtors and creditors"), as well as the cost of animals that fallen or scored in connection with the epidemic, natural disasters and other emergencies (from the account loan 11 "Animals on growing and fattening").
Formation of financial results in accounting and tax accounting
By comparing accounting and tax accounting, it can be argued that there are some differences between them both as part of income and expenses and in their recognition.
An important difference in the structure of income and expenses in accounting and tax accounting is that in accounting, accounting and expenses and expenses from ordinary activities, operational, non-engineering and emergency income and expenses, and in tax accounting allocate income from the sale of goods, expenses related to with production and implementation and non-deactive income.
For example, revenues and costs of leasing property, revenues from participation in other organizations, costs for paying for services of credit institutions, interest on obtaining or paying, etc. In accounting, refer to the operating room, and in the tax - to non-deactive. It is also noteworthy that other operating income and expenses from the sale of other property are tax accounting for income from sales and expenditures associated with production and sales, respectively.
Interesting moment about granted property received. In tax accounting, the cost of free of charge received property (works, services) is included in non-dealer income in the period when income were obtained. In the accounting record, the cost of such property upon receipt refers to 98 "income of future periods", and at the expense of 91 "other income and expenses" income is charged during the service life of the main resource as depreciation (for other property - as they are charged with production).
Attention should be paid to the reflection of interest on debt obligations in accounting and tax accounting. So interest on loans and loans obtained for the implementation of the preliminary payment of material production reserves, in accounting until the reserving reserves are included in their value, after gaining, as operating expenses, and in order to tax, as non-deactive expenses in the accrual period. The situation associated with interest on loans and loans directly related to the acquisition and (or) construction of an investment asset is similar: in order to accounting purposes, interest is the cost of assets, and for tax purposes - in non-deactive costs in the accrual period.
In addition, a number of differences in the formation of a financial result in accounting and tax accounting stems from the taxpayer's right to determine income and expenses based on two options: as they pay either as the products, goods, works and services are shipped. Considering that in accounting, the data is formed taking into account the assumptions of the temporal certainty of the facts of economic activity (the principle of accrual), when applied to the purposes of taxation of the first version (as payment), the organization has difficulties with the formation of a taxable base, especially in terms of expenses taken to deduct .
A number of differences arising in accounting and tax accounting is due to a deviation from norms, limits and regulations. Despite the fact that all the actual costs associated with the production and sale of products, goods, works and services form their costs, for tax purposes, a number of expenses are accepted within the established state restrictions.
The differences may also arise in connection with the use of different methods for calculating depreciation for accounting purposes and the purpose of determining the income tax. So according to PBU 6/01, the depreciation of fixed assets is made in one of the following ways:
linear way;
a method of reduced residue;
a way to write off the cost of the number of years of useful use;
the method of debiting value is proportional to the volume of products (works).
According to the art. 259 Tax Code Depreciation is charged in two methods:
linear method;
nonlinear method.
In this regard, the amount of depreciation, which is accrued in accounting, may exceed the one that is calculated according to the rules of tax accounting, and vice versa, the amount of depreciation accrued in tax accounting may be more that it is designed for accounting rules.
No organization is insured against emergency situations to which natural disasters can be attributed, fires, accidents, floods, earthquakes, etc. The costs that the organization bears, it takes into account as an emergency. What are the features of accounting for these expenses in accounting and tax accounting?
Sometimes, the organization finds it difficult to attribute to emergency, and which expenses on the usual activities.
- Rarity occurrence;
- Not typical for ordinary view activities (are not the norm for him);
- Do not depend on management solutions.
As far as the event that happened is extremely, it is necessary to consider taking into account the peculiarities of the activity of a particular organization.
Accounting for emergency expenses
If an emergency occurred, then, first of all, it is carried out to identify the size of the damage received, the damaged property is detected, the surviving property is established. Inventory inventory inventory inventory.
The identified spoiled property that is not subject to further use is subject to write-off. Fixed assets are written off on the basis of 4 or 4-b. If, as a result of the write-off, there were any spare parts suitable for further use, then they come to the warehouse based on the requirement-invoice M-11. Material production reserves are debited on the basis of an MB-8 act.
