Quite often we are asked about how to take into account material assets worth up to 40 thousand rubles? According to paragraph 5 of PBU 6/01 "Accounting for fixed assets", they can be reflected in inventories. Of course, it is much more profitable to include the cost of such goods and materials in the costs at a time than to charge depreciation. But some nomenclature positions are quite valuable property. For example, this category often includes office and Appliances: laptops, printers, TVs, refrigerators, etc. Just write them off like common materials, "the hand is not raised." I would like to take into account this property in the context of materially responsible persons and control its availability. How to organize such accounting in the program 1C: Enterprise Accounting 8 edition 3.0?
First of all, we reflect the receipt of goods and materials.
We create a document with the type “Goods (invoice)”, specify 10.09 as the accounting account
If your document does not have columns for selecting accounting accounts, then you need to slightly change the program settings. I talked about this in detail in the article Why are accounting accounts not visible in documents in 1C 8?
After the receipt, the following movements are formed on the accounting accounts.
Then it is necessary to transfer the goods and materials into operation and write off their cost as expenses. But first you need to make sure that the necessary functionality is enabled in the program. Go to the "Main" tab.
In the "Stocks" section, check the box "Overalls and special equipment".
Then we close the form, go to the "Warehouse" tab and select the "Transfer of materials into operation" item.
Fill in the bookmark "Inventory and household supplies."
What should be indicated in the column "Expenses Recording Method"?
Here, an element of the directory of the same name is selected, containing information about the cost account and subconto, to which you want to write off the cost of goods and materials.
Can choose existing method or add a new one.
We post the document and see the following movements in the accounts.
Simultaneously with the inclusion of the cost of goods and materials in the composition of costs, this item is placed on the off-balance account "MTs.04", where accounting is kept in the context of materially responsible persons.
At any time, this account can be created balance sheet and see materials in use.
When it becomes necessary to finally write off inventory, for example, due to breakdown or physical wear and tear, you need to use the document "Write-off of materials from operation".
In this case, a reverse posting will be generated on the account "MTs.04".
Before starting work with inventory (workwear), they must be credited to the appropriate accounts (to the account “10 / I / C” - for inventory, or to the account “10 / CO / C" - for work clothes).
For the accounting material assets that are in operation, an off-balance account "MC - Material assets in operation" is used, with connected analysts for employees and goods and materials.
To account for inventory and workwear are used following operations DCU magazine:
1. Transfer of the MBP into operation;
2. Transfer of IBE from one employee to another;
3. Return of the MBP from service;
4. IBP write-off out of operation.
1. Transfer of the MBP into operation
At this step, the equipment / overalls transferred for operation are indicated.
We create the operation "Transfer of the MBP into operation". In the header of the invoice, we indicate the employee to whom we transfer the inventory / overalls to operation and the warehouse from which we transfer, as well as the write-off account, if the inventory / overalls will be written off immediately upon transfer to operation:
In the detailing of the invoice for each inventory (overalls) transferred to operation, we indicate whether this inventory / overalls will be debited from operation immediately upon transfer to operation (to the debit of the write-off account indicated in the header (for example, 20/PROCH) and to the debit of the account “MC ") or not.
To do this, use the field "Write off?" in the detailing of the invoice, which can take one of two values "No" or "Yes".
After the inventory / overalls has been released from the warehouse, from that moment it is considered to be in operation.
2. Transfer of IBE from one employee to another
At this step, inventory/workwear transferred from one employee to another is specified.
We create the operation "Transfer of IBE from one employee to another." In the header of the invoice, in the “From whom” field, we indicate the employee from whom we transfer the inventory / overalls, and in the “To” field - indicate the employee to whom we transfer the inventory / overalls. In the detailing of the invoice, we indicate the inventory / overalls to be transferred:
3. Return of the MBP from service
At this step, inventory and overalls that are returned to the warehouse from operation are indicated.
We create the operation "Return of the MBP from operation". In the header of the invoice, in the "From employee" field, specify the employee from whom we receive the returned inventory / overalls.
Off-balance accounts mts02 accounting
In the "To warehouse" field, specify the warehouse to which inventory / overalls are returned.
In the detailing of the invoice, we indicate the inventory / overalls to be returned:
(If inventory/workwear was written off immediately upon transfer to operation, then this inventory/workwear does not need to be returned).
4. Decommissioning of the MBP
We create the operation "Decommissioning of the MBP from operation". In the header of the invoice, we indicate the write-off account and the employee who has the written-off inventory / overalls in operation:
In the detailing of the invoice, if the inventory/overalls are written off as scrap, then in the field "Received scrap for the amount" indicate the amount of the received scrap, otherwise leave this field blank. Based on the amount of the received scrap, the table of posting the scrap of the MB-8 form is filled out.
If this inventory (overalls) has already been written off from operation in the operation “Transfer of the MBP into operation”, then in this case the inventory / overalls will be written off only from the credit of the off-balance account “MC”, otherwise the write-off will be made to the write-off account specified in the header of the invoice .
Receipt of materials
Materials can enter the organization in the following ways:
1. From suppliers for a fee.
Materials are received from suppliers on the basis of accompanying documents, such as: waybill and invoice. Further, a Receipt Order (form No. M-4) is issued at the warehouse. Information from the receipt order is entered into the Material Accounting Card (form No. M-17).
If, upon receipt of materials from the supplier, discrepancies in the actual data in terms of quantity, quality, etc. are revealed. with documents, or there are no accompanying documents (non-invoiced delivery *), then an Act of acceptance of materials is drawn up (form No. M-7), materials are credited by the commission at discount prices and credit note is not drawn up. The amount of excess materials is attributed to an increase in the debt to the supplier or the material received in excess is accepted for safekeeping (accounted for on off-balance account 002), and if a shortage is detected due to the fault of the supplier, a claim is made to him.
When materials are accepted at the supplier's warehouse, the driver (forwarder) is issued a Power of Attorney to receive materials (form No. M-2 or No. M2a).
Wiring:
D10 K60 - materials received at actual cost
D19 K60 - input VAT included
D68 K19 - VAT offset
D60 K51 - payment to the supplier
2. From own production(manufacturing of material by own forces)
The receipt of materials from own production to the warehouse is documented by the Requirement-Invoice (form No. M-11).
Wiring:
D20.23 K10.70.69.02.76
D10 K20.23 - at actual cost
3. From the founders
entering materials into authorized capital(UK):
D10 K75 - at an agreed cost
4. When dismantling equipment.
The receipt of materials during the dismantling of equipment is documented by the Act (form No. M-35).
5. For barter transactions
A) registration at the sale value of the transferred property:
D10 K60
D19 K60
B) reflection of the transferred property at the sale value with VAT:
D62 K90.1 (91.1) - revenue without VAT
D90.3 (91.2) K68 - VAT
D90.2 (91.2) K10.41.07, etc. - write-off from the register of transferred property according to book value
D90.9 (91.9) K99 - profit
D99 K90.9 (91.9) - loss
C) set-off of debts for the sale price without VAT:
D60 K62
D) reflection of VAT (CANCELLED FROM 2009):
D51 K62 - received VAT from the counterparty
D68 K19 - VAT offset from the budget
D60 K51 - VAT transferred to the counterparty
6. Free receipt
Wiring:
D10 K98 - at the estimated cost
When materials are released into production or for other purposes:
D20,26,44 K10
D98 K91.1
In accordance with the Instructions for the use of the Chart of Accounts, materials can be credited in two ways:
1. at actual cost
are used, as a rule, by organizations that have a small range of materials. All costs for the purchase of materials are also reflected in account 10 "Materials".
1. The actual cost of materials purchased for a fee is the sum of actual costs for the purchase of materials, excluding VAT and other refundable taxes.
Actual costs include:
1. amounts paid to the supplier;
2. amounts paid for information, consulting and intermediary services for the acquisition of materials;
3. customs duties and fees;
4. non-refundable taxes;
5. costs for the procurement, delivery of materials to the place of their use;
6. the costs of bringing the materials to a state suitable for use for the intended purposes;
7. other costs directly related to the purchase of materials.
2. The actual cost of materials, when they are manufactured by the organization itself, is determined based on the actual costs associated with their manufacture.
3. The actual cost of materials contributed to the authorized capital (UK) is determined from their monetary value agreed by the founders.
4. The actual cost of materials received free of charge is determined based on their current market value on the date of registration.
5. The actual cost of materials received in exchange for other property is the value of the transferred property (sales value).
Wiring:
D10 K60 - stationery received
D19 K60 - accepted for VAT accounting on stationery
D26 K10 - stationery issued to employees.
2. at discount prices
in this case, the use of account 15 "Procurement and acquisition of material assets" is mandatory. The Debit of this account reflects the actual costs of the acquisition (procurement) of materials, and the Credit of this account reflects the accounting value of the received and capitalized materials. The difference between the actual and book value is written off to account 16 "Deviation in the value of material assets". The differences accumulated on account 16 are written off to the debit of the accounts for accounting for production costs (sales costs), and if the difference is negative, they are reversed.
Wiring:
D60 K51 - supplier invoice paid
D10 K15 - paper accepted for accounting at a discount price
D15 K60 - paper accepted for accounting at the actual price
D19 K60 - accepted for accounting input VAT
it turned out that the book value of the paper is less than the actual one, we make the posting:
D16 K15 - for the difference between accounting and actual price(overrun written off)
D26 K10 - paper issued by an employee.
at the end of the month, deviations from account 16 are written off:
D26 K16 - account 16 deviations were written off.
Allowance for depreciation of materials
Materials that are morally obsolete or have partially lost their initial qualities, or the current estimated value of which has decreased, are reflected in balance sheet at the end of the reporting period, net of the allowance for the decrease in the cost of materials formed at the expense of financial results, by the amount of the difference between the current estimated value, if it is higher than the market value.
Wiring:
in December, a reserve is created for 31.12:
D91.2 K14 (does not reduce taxable income)
if next reporting period these reserves are written off for any reason, the reserve is restored:
D14 K 91.1
A similar entry is made in case of an increase in the market value of materials for which the corresponding reserves were previously created.
Analytical accounting on account 14 is maintained for each reserve. In the balance sheet, such materials are reflected net of the provision.
Accounting for materials in transit and non-invoiced deliveries*
1. Materials in transit
Materials are considered to be in transit if they have not arrived at the warehouse by the end of the month, but the ownership of them has already passed to the buyer.
Such materials are reflected on account 10 "Materials" without posting to the warehouse. In the following month, when the materials are actually received into the warehouse, these amounts are reversed and a regular entry is made for the posting of materials to the warehouse.
Wiring:
Registration of materials in transit:
D10.materials in transit K60 - at actual cost
D19 K60 - input VAT included
When materials arrive at the warehouse:
D10.materials on the way K60 - reversal!
D10 K60 - at actual cost
D68 K19 - VAT offset
D60 K51 - payment to the supplier
2. Uninvoiced deliveries*
Such materials are accepted according to the act and acceptance of materials drawn up in the warehouse, at book value.
If by the end of the month settlement documents will not be received from the supplier, these materials remain in the acceptance assessment.
In the next month, upon receipt of settlement documents, the cost of an uninvoiced delivery is adjusted taking into account the received documents.
Wiring:
Posting of materials before receipt from the supplier of settlement and payment documents:
D10 K60 - at book value
Upon presentation by the supplier of settlement and payment documents, the cost is adjusted:
D10 K60 - if the actual cost is higher than the book value
or
D10 K60 - reversal if the actual cost is less than the book value
D19 K60 - input VAT included
D68 K19 - VAT offset
If settlement documents for uninvoiced deliveries are received in the next year, then
The accounting cost of materials does not change;
- the amount of VAT is accepted for accounting in in due course;
- settlements with the supplier are specified.
At the same time, the difference between the book value of capitalized materials and their actual cost debited in the month in which settlement and payment documents were received:
Wiring:
D60 K91.1 - profit of previous years (with a decrease in the cost of materials)
D91.2 K60 - loss of previous years (with an increase in the cost of materials)
DISPOSAL OF MATERIALS
Materials in the enterprise can be:
1.
released into production
issued by the Limit-fence card (form No. M-8) - if the norms (limits) of the consumption of materials are established, or by the Requirement-consignment note (form No. M-11) - if the norms are not established.
2. transferred to use for own needs
Page not found
implemented on the side
an Invoice for the release of materials to the side is issued (form No. M-15).
Wiring:
D62 K91.1 - at the selling price (sales value), including VAT
D91.2 K68.2 - VAT is charged to be paid to the budget from the sale price
D51 K62 - receipt of payment from buyers for materials
D91.9 K99 - accrued profit from the sale of materials
D99 K91.9 - accrued loss from the sale of materials.
4. liquidated due to emergency.
5. made as a contribution to the authorized capital or joint activity
Wiring:
if accounting is kept at actual cost using account 10 "Materials":
D58 K10 - write-off at actual cost
D91.2 K58 or
D58 K68 - VAT recovery
if accounting for materials is maintained using accounts 15.16:
D58 K10 - write-off at book value
D16 K58 or
D58 K16 - bringing to the actual cost
D91.2 K58 or
D58 K91.1 - bringing the actual cost to the agreed one.
D58 K68 - VAT recovery
6. transferred free of charge (or under a donation agreement).
Wiring:
if accounting is kept at actual cost using account 10 "Materials":
D91.2 K10 - write-off at actual cost
if accounting for materials is maintained using accounts 15.16:
D91.2 K10 - write-off at book value
D91.2 K16 - if the actual cost is more than the book price
D16 K91.1 - if the actual cost is less than the book price
D91.2 K68.2 - VAT charged on the estimated cost
D99 K91.9 - accrued loss from donated materials.
7. in case of shortage
Wiring:
if accounting is kept at actual cost using account 10 "Materials":
D94 K10 - write-off at actual cost
if accounting for materials is maintained using accounts 15.16:
D94 K10 - write-off at book value
D16 K19 or
D94 K16 - write-off of deviations from the actual cost
D20,26,44 K94 - shortage write-off within the norms of natural loss
D73.2, 91.2 K94 - writing off the shortage to the guilty person or to the financial result.
When materials are released into production or otherwise disposed of, they are evaluated in one of the following ways:
1. by average cost each unit
this is the valuation of materials used by the organization in a special way or stocks that cannot be in the usual way replace each other precious metals, stones, etc.);
2. at the average cost price
is determined by dividing the total cost of the type of materials by their quantity, respectively, consisting of the cost price and quantity for the balance at the beginning of the month and for the materials received in this month;
3. at the cost of first-time purchases (FIFO)
is based on the assumption that materials are used in production in the sequence of their purchase, i.e. materials are the first to enter production and are valued at the cost of early purchases, taking into account the balance at the beginning of the month. And the balance at the end of the month is valued at the cost of the most recent acquisitions.
The LIFO method has been canceled since 01.01.08
Analytical accounting of materials
Conducted in places of storage (in warehouses) and in the accounting department of the enterprise.
In warehouses, records are kept by financially responsible persons on special cards, which are opened for each name and type of materials. The cards reflect operations on the receipt and consumption of materials.
In the accounting department of the enterprise, accounting is carried out in one of the following ways:
1) Quantitative-sum accounting
entries in accounting cards are made on the basis of documents received from the warehouse.
2) Operational accounting
cards are not maintained in the accounting department; for accounting, they use verified cards filled in at the warehouse.
3) Total accounting
is conducted in the context of storage locations and financially responsible persons only in sum terms.
TRANSPORT AND PROCESSING EXPENSES (TZR)
According to paragraph 70 Guidelines for accounting of inventories (IPZ) Transportation and procurement costs for the purchase of materials are:
- the cost of loading materials into vehicles and their transportation, payable by the buyer in excess of the price of these materials under the contract;
- travel expenses for the direct procurement of materials;
- payment for the storage of materials at the places of purchase, at railway stations, at camps, in ports;
- margins (surcharges), commissions (cost of services) paid to other organizations;
- the cost of losses for the delivered materials in transit (shortage, damage) within the limits of natural wastage;
- payment of interest on credits and loans provided related to the acquisition of materials before they are accepted for accounting;
- expenses for the maintenance of the procurement and storage apparatus of the organization, employees directly involved in the procurement (purchase) of materials and their delivery (escort);
- expenses for the maintenance of special procurement points, warehouses and agencies organized in the places of procurement of materials;
- other expenses.
ACCOUNTING
According to clause 83 of the Methodological Guidelines for Accounting for Inventories (IPZ), these costs can be accounted for in one of three ways:
1. as part of the cost of purchased materials
expenses are included in the actual cost of purchased materials, which is reflected on account 10 "Materials". This method is advisable to apply with a small range of materials or in the case of significant importance of individual types and groups of materials.
2. on a separate sub-account to account 10 "Materials"
expenses are accounted for on a separate sub-account to account 10 "Transport and procurement costs". This method is used if such costs are insignificant or cannot be attributed to the cost of certain types of materials.
Wiring:
D10.1 K60 - materials received from the supplier
D10.1.1 K60 - transportation and procurement costs for materials are reflected
D19 K60 - reflected VAT on transportation and procurement costs for materials
D60 K51 - payment to the supplier for materials and transportation and procurement costs
D68 K19 - accepted for VAT deduction on materials and transportation and procurement costs.
3. are reflected in a separate account "Procurement and acquisition of material assets"
The debit of account 15 “Procurement and acquisition of material assets” reflects the receipt of materials at the purchase price (Debit 15 Credit 60). The credit of account 15 in correspondence with account 10 "Materials" includes the cost of actually received by the organization and credited inventories.
According to clause 80 of the Guidelines, accounting prices are allowed to be applied in analytical accounting and storage areas.
The following are used as accounting prices for materials:
a) contract prices;
b) the actual cost of materials according to the data of the previous month or reporting period (reporting year);
c) planned and estimated prices;
G) average price material groups.
In case of significant deviations of planned and average prices from market prices, they are subject to revision. Such deviations should not exceed, as a rule, 10%.
Thus, by posting Debit 10 Credit 15, materials are deposited in the warehouse at accounting prices.
The amount of the difference in the cost of purchased inventories, calculated in the actual cost of their acquisition (procurement) and accounting prices, is debited from account 15 to account 16 “Deviation in the cost of material assets”.
In accordance with clause 85 of the Guidelines, the TZR can also be attributed to balance sheet account 15. Therefore, the deviation in the cost of materials (the difference between the actual cost of purchased materials and their accounting price) will include not only the difference between the cost of the material at the contract price and its accounting price, but also the amount of TZR, and the amount of deviations at the end of the reporting period is fully debited to balance account 16.
In the balance of account 15, the organization can only have the cost of materials indicated in the supplier's settlement documents (invoice, invoice, payment request, etc.), for which the rights of possession, use and disposal have been transferred to the buyer, but they themselves materials have not yet arrived (materials are on the way).
Wiring:
D15 K60 - materials received from the supplier
D19 K60 - reflected VAT on materials received
D15 K60 - reflected TZR based on materials
D19 K60 - reflected VAT on TZR
D60 K51 - payment to the supplier for materials
D68 K19 - accepted for VAT deduction on materials and TZR
D10 K15 - reflects the receipt of materials at discount prices
D16 K15 - reflects the amount of deviations (including TZR) between the actual cost of purchased materials and the accounting price.
DESCRIBE
In accordance with clause 86 of the Methodological Guidelines for Accounting for Inventories (IPZ), transport and procurement costs related to materials released into production, for management needs and for other purposes, are subject to monthly write-off to accounts accounting, which reflect the consumption of the relevant materials (to production accounts, service industries and farms, etc.).
One of the following options for writing off transportation and procurement costs must be registered in the accounting policy of the organization:
1. the average percentage method in which expenses are written off as an increase in the cost of materials used in the amount calculated by the formula:
1. In order to reflect the transfer of materials to production, you must first calculate average cost unit of material, which is equal to:
(the total cost of the material purchased in the current month, taking into account its balance at the beginning of the month)
______________________________________________________________________________________
(total amount of material in stock)
2. Calculate the percentage of write-off of transportation and procurement costs (TPR) in the current month (the share of TPR in the cost of materials written off to production):
(remaining inventory at the beginning of the month + receipts of inventory for the month)
_____________________________________________________________________________________
(the total cost of the material purchased during the month, taking into account its balance at the beginning of the month x 100%)
Please note that we leave four decimal places in the resulting amount after the decimal point.
3. Knowing the write-off percentage, we can calculate the amount of write-off of TZR in the current month:
The cost of materials transferred to production in the current month is multiplied by a percentage.
Wiring:
D20 K10.1 - materials written off for production
Accounting for fixed assets worth up to 20,000 rubles. in "1C: Accounting 8.0"
The order of reflection in accounting and tax accounting of such fixed assets is the same.
To account for assets that meet the criteria for inclusion in fixed assets, but according to the accounting policy of the organization must be reflected in accounting in part of the MPZ, and according to the rules of the Tax Code of the Russian Federation as part of material expenses, it is recommended to use a mechanism for accounting for inventory and household supplies. You can reflect such objects on the account 10.09. According to the Instructions for the use of the chart of accounts (approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n), this account is designed to account for the presence and movement of inventory, tools, household supplies and other means of labor, which are included in the funds in circulation.
Posting such MPZ is reflected in the program in the same way as any other materials. To do this, use a document with the operation type "purchase, commission". As an account for accounting for incoming inventories, you should specify an account 10.09 "Inventory and household supplies"(both for accounting and for tax accounting for income tax).
For transmission such MPZ into production you should use the document on the tab of which "Inventory and household supplies"
When posting the document, the cost of inventory items transferred for production will be debited from the account for accounting for materials in the warehouse to the account for accounting for production costs (sales expenses) specified in the method of recording expenses. At the same time, in order to ensure proper control over the movement of these objects in production or operation, they will be automatically reflected in the debit of a special off-balance account.
Off-balance account МЦ.04 "Inventory and household accessories in operation" is designed to ensure proper control over the movement of inventory and household supplies in operation. Analytical accounting for this account is carried out in the context of the nomenclature, batches of materials in operation and materially responsible persons.
With actual disposal of MPZ they can be written off from the off-balance account MTs.04. This document is used for this. "Write-off of materials from operation", on the tab of which "Inventory and household supplies" the nomenclature, the batch of materials in operation, the materially responsible person and the number of decommissioned MPZ objects are indicated.
When posting the document, the MPZ object will be debited from the credit of the off-balance account 10.MTs.
If in tax accounting an asset should be included in depreciable property, while in accounting accounting policy the organization requires its reflection in the inventory, its posting in the program should be reflected as the receipt of an object of non-current assets using a document "Receipt of goods and services" with type of operation "equipment".
Since the term beneficial use of such an object exceeds 12 months, and the cost at the time of receipt is not always finalized, then before a special decision is made to include this asset in the composition of inventories, it should be credited to the account 08.04 "Acquisition of fixed assets"(both accounting and tax accounting).
After the value of the asset is finally formed, it must be reflected in accounting as part of the inventories, and in tax accounting it must be included in fixed assets. To reflect this operation, the program uses a document "Acceptance for OS accounting" with type of operation "equipment", where on the tab "Accounting" it is enough to choose the accounting treatment of the asset "Reflection in the MPZ". Then you need to specify the object of inventories, as well as the accounting account and the warehouse where it will be credited.
Bookmark "Tax accounting" you must specify the depreciation parameters of the fixed asset for tax accounting.
Fixed assets that are accounted for in accounting as part of the inventory should be reflected in tax accounting on a separate account 01.MTs "OS, accounted for as part of the inventory in accounting records". This is required to correctly reflect the amount of temporary differences, and also allows separate accounting for such depreciable property.
If the fixed asset is reflected in accounting as part of the inventory, the checkbox "Charge depreciation" on the bookmark "Tax accounting" will not be available, since depreciation in tax accounting can only begin after the material has been transferred to production. When posting the document, the program will reflect the reclassification of the asset in accounting - its value will be written off from the investment account in fixed assets, and the new material will be credited to the inventory account.
When posting the document, the inventory item will be credited according to accounting to the warehouse and inventory account indicated in the document in an amount equal to the number of fixed assets accepted for accounting indicated in the tabular section "Fixed assets" document "Acceptance for OS accounting". In tax accounting, the value of the asset will be transferred to the fixed assets account in the organization.
If the organization applies the provisions PBU 18/02 "Accounting for income tax calculations", then when posting the document, positive temporary differences in the valuation of the cost of materials (account 10.MTs) and negative temporary differences in the valuation of fixed assets (account 01.MTs) will be reflected. This is ancillary data intended to reflect pending tax assets, which should be reflected in the period when the object will be written off as expenses in accounting.
Tax account 10.MC "Materials included in the OS in NU" is designed to reflect the amounts of temporary differences on materials accounted for in tax accounting as part of fixed assets.
To transfer the inventory to production in accounting, you should use the document "Transfer of materials to operation", on the tab of which "Inventory and household supplies" the nomenclature, the method of reflecting the costs of paying off the cost of the nomenclature, the number of inventory items transferred to production, the materially responsible person, as well as the accounts for accounting for the nomenclature in the warehouse are indicated.
The tax account 10.MTs should be indicated as the tax account for the inventory items put into operation for the correct reflection of temporary differences in the assessment of the value of assets, since the inventory data were reflected in tax accounting as fixed assets.
When posting the document, the cost of inventory items transferred for production will be debited from the account for accounting for materials in the warehouse to the account for accounting for production costs (sales expenses) specified in the method of recording expenses.
Accounting for fixed assets worth up to 20,000 rubles. in "1C:Enterprise"
At the same time, in order to ensure proper control over the movement of these objects in production or operation, they will be automatically reflected in the debit of a special off-balance account МЦ.04 "Inventory and household accessories in operation".
If the organization applies the provisions of PBU 18/02, then when posting the document, the amount of temporary differences in the assessment of materials reflected in tax accounting as fixed assets will be transferred from account 10.MTs to the account for recording production costs (sales expenses) specified in the way expenses are reflected.
After the transfer of the MPZ object into operation is reflected in the accounting records, it is necessary to set the depreciation box for the corresponding fixed asset object in tax accounting. This flag can be set by document "OS state change", which needs to be issued only for tax accounting. As a result, depreciation will be charged monthly for the fixed asset registered in tax accounting (starting from the month following the one in which this box was selected). This document is called from menu "FA and intangible assets - depreciation parameters - change in the state of the OS".
In case of actual retirement of the inventory items, they can be written off from the off-balance account MTs.04. Also, in the event of the actual disposal of an inventory item, you can write off the corresponding fixed asset item in tax accounting. This document is used for this. "OS write-off", in which it is enough to fill in the columns related only to tax accounting. Columns related to accounting, in this case do not need to be filled. When posting the document, the fixed asset will be written off from tax accounting.
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OS accountant, says that it is not convenient to work with off-balance sheet MC 04 due to the fact that the second subaccount of Batch of goods and better was the subaccount of the Division instead. On this account, we write off the document "Transfer of materials into operation" tab inventory and households. accessories.
The question is: You can change the subconto .. but how to tie it up correctly so that this subconto is put down in the postings of the document, I can’t understand how it is tied?
Thanks in advance to anyone who responds!!
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In the production of products, organizations use overalls, as well as various equipment and household equipment. As a rule, the service life of these auxiliary materials does not exceed 12 months. According to accounting rules, such assets, regardless of cost, are recognized as inventories and written off when transferred to production. How to reflect the transfer of materials into operation in 1C 8.3, and which method of reflecting expenses to choose in 1C 8.3, read in this article.
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Accounting for overalls, equipment and inventory is strictly regulated by laws. The transfer of these materials into operation in 1C 8.3 is reflected in the debit of accounts production costs. At the same time, a special primary document. For example, when writing off work clothes, they fill out the statement MB-7 "Statement of accounting for the issuance of work clothes, safety shoes and safety devices." When issuing inventory or special equipment, they draw up a requirement-invoice in the form M-11.
The transfer of materials into operation in 1C is done using a special document "Transfer of materials into operation". It is necessary to set up the reference book "Methods of reflection of expenses" in it. How to set up ways to reflect expenses in 1C when transferring materials into operation, and how to arrange the transfer of inventory into operation in 1C 8.3 in 6 steps, read on.
Transfer to operation of overalls
Step 1. Create in 1C 8.3 the document "Write-off of materials for operation"
Go to the "Warehouse" section (1) and click on the link "Transfer of materials to operation" (2). A window for creating a document will open.
In the window that opens, click the "Create" button (3). A document will open for you to fill out. 
In the form to fill out, indicate:
- your organization (4);
- date of transfer (5);
- warehouse from which overalls are written off (6);
- unit to which overalls are transferred (7).
Step 2. Fill in the "Overalls" tab in the "Write-off of materials for operation" document
In the "Overalls" tab (1), click the "Add" button (2). In the "Nomenclature" field (3) select the necessary overalls from the nomenclature reference book. Next fill in the fields:
- "Quantity" (4). Specify the number of transferred overalls;
- "Individual" (5). Select the employee to whom the overalls are transferred;
- "Purpose of use" (6). Here, specify the accounting parameters for writing off workwear. Use the payment method "Repay cost at handover". In the method of reflecting expenses, specify the write-off account, for example, "20.01".
The fields "Account" (7) and "Transfer account" (8) will be filled in automatically. To complete the operation, press the "Record" (9) and "Perform" (10) buttons. Now in accounting there are entries on the transfer of workwear into operation. 
Click the "DtKt" button (11) to view the accounting entries for this operation. 
The postings show that on account 10.11.1 "Special clothing in operation" the transfer of overalls (12) and the write-off of its cost to expenses (13) are reflected. The write-off is reflected in the debit of account 20.01 "Main production" (14). On the special account MTs.02 "Overalls in operation" (15) in 1C 8.3, overalls are kept for each employee to whom one is issued. If the workwear has become unusable, write it off from this account with the document “Write-off of materials from operation”. 
Transfer into operation of special equipment
If the cost of workwear is completely written off when issued to employees, then the cost of special equipment can be written off in three ways:
- in proportion to the output;
- straight-line write-off method;
- once in full amount upon commissioning.
The write-off method is configured in the "Purpose of use" reference book. How to do this, read on.
Step 1. Fill in the tab "Special equipment" in the document "Write-off of materials for operation"
In 1C 8.3, special equipment, as well as overalls, are transferred to production by the document “Write-off of materials for operation”. How to create a document and fill in its basic details is written in step 1 of the previous section. To transfer special equipment to production, the Special equipment tab (1) is provided. In this tab, click the "Add" button (2). In the "Nomenclature" field (3) select equipment for transfer to operation from the nomenclature reference book. In the "Quantity" field (4), specify the amount of equipment to be transferred. 
Step 2. Set up the "Purpose of use" reference book to account for the decommissioning of special equipment
As we wrote earlier, there are three ways to write off the cost of special equipment. The write-off method is configured in the "Purpose of use" field (1). Click the button (2) to set up the payment method. The Usage Assignment settings window opens. 
In this window, in the "Payment method" field (3), select one of three methods, for example, "Linear". In the field "Useful life (in months)" (4), specify how many months the cost will be repaid in case of linear write-off. In the method of recording expenses (5), specify the write-off account, for example, 20.01. To save the settings, click "Save and close" (6). 
Step 3. Record the transfer of special equipment into operation
The fields "Account" (1) and "Transfer account" (2) in the tab "Special equipment" will be filled in automatically. To complete the transfer of special equipment to production, click the "Record" (3) and "Submit" (4) buttons. Now in accounting there are records on the transfer to operation of special equipment. Click on the "DtKt" button (5) to check the wiring. The wiring window will open. 
The postings show that account 10.11.2 “Special equipment in operation” reflects its movement when transferred to the workshop (6) and write-off of its cost to expenses (7). In our example, the linear method of repayment of the cost is set. Therefore, in accounting, the amount is repaid through depreciation, when the operation "Closing the month" is launched. In tax accounting, the amount is repaid immediately (8). The write-off is reflected in the debit of account 20.01 "Main production" (9). On a special account MTs.03 "Special equipment in operation" (10) in 1C 8.3, equipment is accounted for each unit. If the equipment has become unusable, write it off from this account with the document “Write-off of materials from operation”. 
Transfer to operation of inventory and household supplies
Step 1. Fill in the tab "Inventory and household supplies" in the document "Write-off of materials for operation"
In 1C 8.3, household equipment, as well as overalls, are transferred by the document “Write-off of materials for operation”. How to create a document and fill in its basic details is written in step 1 of the section “Transfer of workwear into operation”. To transfer household inventory, the "Inventory and household supplies" tab (1) is provided. In this tab, click the "Add" button (2).
- "Nomenclature" (3). Select the required inventory from the nomenclature reference book;
- "Quantity" (4). Specify the amount of transferred inventory;
- "Individual" (5). Choose an employee responsible for inventory storage;
- "Method of recording expenses" (6). In this directory, select the method of reflecting expenses, which indicates the account for writing off the cost of inventory to expenses, for example, account 25.
The field "Account" (7) will be filled in automatically. To complete the operation, press the "Record" (8) and "Submit" (9) buttons. Now in accounting there are entries on the transfer of inventory to operation. 
Click the "DtKt" button (10) to view the accounting entries for this operation. 
The postings show that the write-off of the cost of inventory is reflected in the debit of account 25 "General production costs" (11). On the special account MTs.04 "Inventory and household supplies in operation" (12) in 1C 8.3, inventory is kept for the employees to whom it was issued. If the inventory has become unusable, write it off from this account with the document “Write-off of materials from operation”.
МЦ 04 off-balance account- what is this?Let's analyze what the off-balance account MTs.04 is, provided for by the chart of accounts of the 1C: Accounting program, and in what cases it is used.
Why do we need off-balance accounts of the MC (MTs.01, MTs.02, MTs.03, MTs.04)
In the chart of accounts of the 1C: Accounting program, there are a number of additional off-balance accounts in addition to the 11 generally accepted ones. This is done for a more thorough and convenient accounting.
Account MTs.04 is a sub-account of the MTs account "Material values in operation" along with three more sub-accounts:
- МЦ.01 "Fixed assets in operation",
- МЦ.02 "Overalls in operation",
- МЦ.03 "Special equipment in operation".
MTs.02 is an off-balance account used to account for overalls issued to an employee for the performance of his official duties. Account МЦ.03 accumulates information on special tools and equipment put into operation. Account MTs.01 is often used if the fixed asset is reflected differently in tax and accounting.
The introduction of these accounts into accounting is due to the need to control property debited from the organization's balance sheet, accounted for in costs, but used in the organization's business activities. According to their debit, the values to be accounted for are reflected in the context of nomenclature positions, materially responsible persons and places of storage. The loan reflects the write-off of assets. At the same time, postings are recorded only in debit or only in credit of such accounts - correspondence to off-balance accounts is not typical.
You can get acquainted with the features of using off-balance accounts in accounting in the article .
Entries on the debit of the account МЦ.04
According to the Chart of Accounts (order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n), a balance account 10.09 is used for posting inventory and household supplies. To reflect this business operation, the 1C: Accounting program provides for the document “Receipt of goods and services”.
When accounting for tools and other inventory, a new document is created with the transaction type "Purchase, commission". The document is filled out with the indication:
- what comes,
- from whom,
- in what quantity
- at what price.
As a debit account, account 10.09 “Inventory and household supplies” is selected.
The entry on the credit of account 10.09 takes place during the transfer of inventory and other household property into operation. For this, a document “Transfer of materials into operation” is created and maintained.
When transferring inventory, the “Inventory and household supplies” tab is filled in:
- the nomenclature of the transferred values is selected according to the positions,
- employee accepting them for use,
- the accounting account 10.09 and the method of reflecting costs are indicated.
When posting a document, valuables are written off from accounting account 10.09 to the cost account. At the same time, these valuables are debited to account MTs.04 in the context of the nomenclature, quantity and materially responsible persons. Thus, it is possible to organize proper control over the safety of the property of the organization.
The document "Transfer of materials into operation" allows you to print a statement of issuance (form MB-7) or an invoice requirement (form M-11). If necessary, you can change the financially responsible person responsible for the safety economic values taken into account in the balance sheet.
Entries on the credit of the account МЦ.04
The entry on the credit of account MTs.04 occurs when the property is actually disposed of. To do this, a new document "Write-off of materials from operation" is created. In this document, the tab "Inventory and household supplies" is filled out:
- indicates the nomenclature and quantity of the property to be retired,
- the document of its transfer to operation,
- the person responsible for keeping it.
The document allows you to print the Act for write-off (form MB-8).
Inventory of account МЦ.04
For organizations, conducting an inventory - compulsory procedure(clause 27 of the Regulations on accounting, approved by order of the Ministry of Finance of the Russian Federation of July 29, 1998 No. 34n). At the same time, both balance sheet and off-balance sheet accounts should be audited.
You can learn more about the procedure for inventorying off-balance accounts in the material. .
Off-balance accounting of inventory and other economic property is carried out to control its safety. Because of this, an inventory of such property is a necessity that makes it possible to identify the actual presence of the property listed in the accounting. The program "1C: Accounting" provides for additional processing used in the document "Inventory of goods in a warehouse". It allows you to inventory the values on the off-balance account МЦ.04.
Results
Off-balance account МЦ.04 is used by users accounting program"1C: Accounting" to account for the equipment and household supplies put into operation. The receipt of the inventory goes through the debit of this account, and the disposal - through its credit. Analytics is carried out in quantitative terms, by nomenclature positions and materially responsible persons.
Accounting for workwear and special. inventory is strictly regulated by law Russian Federation. Based on these standards, accounting is also kept in the 1C Accounting 8.3 program.
In order to reflect the transfer of such materials and other low prices into operation, there is a document of the same name, which is located in the "Warehouse" section. Please note that before writing off the materials, they must arrive at the warehouse. It can be reflected different ways, for example, by completing the purchase of documents "Receipt (Act, invoice)".
First of all, let's fill in the header of the document. In it, we indicate the organization LLC "Roga", a warehouse and a subdivision of the location of materials.
Please note that this document allows you to transfer into operation at the same time overalls, special equipment, as well as inventory and household supplies. In our case, the details for all groups of materials will be the same, so the data will be contained in the same document, only on different tabs.
Consider the example of the commissioning of seven protective helmets and five jackets for construction workers. We will issue them to our employee Gennady Sergeyevich Abramov. In the future, it is for him that they will be listed. These materials are workwear, so we will indicate them on the first tab of the same name in the document.
Please note that both protective helmets and jackets for builders are workwear, which must be indicated in the data cards of these nomenclature positions.
For the correct reflection of these materials in accounting, it is very important to correctly indicate the purpose of use in the appropriate column of the tabular part. The data here is selected from a special directory of the same name, which you can fill out yourself.
In our example, the purpose of using safety helmets is "Helmets for Construction Workers". We filled in all the data ourselves. In our example, safety helmets will be repaid on a straight-line basis over their useful lives. It is 11 months.
We will reflect this type of expenses on the 25th account. Depending on the rules of work at your enterprise, the invoice may be different.
note that, in accordance with applicable law, workwear with a useful life of less than a year can be written off at a time. In the framework of our example, protective helmets and jackets for builders have less than 12 months.
After entering all the necessary data into the document, it can be carried out. The resulting wiring in our example is shown in the figure below.
Special equipment
Special equipment includes special equipment, tools and fixtures. Features of its accounting and the rules for attributing to this group of materials are strictly regulated and approved by order of the Ministry of Finance of the Russian Federation No. 135n dated December 26, 2002.
As part of this example, we need to put into operation a mold for casting chocolate Santa Clauses. We will enter these data into the previously created document, since the date of transfer and the rest of the details of the header will match.
In the tabular part, on the “Special equipment” tab, almost the same data is indicated as in the case of workwear. In this case, only the transfer count of 10.11.2 will differ. The program will fill in some data automatically. To do this, it is important to indicate in the nomenclature card that the Santa Claus form is a special equipment.
The document will generate movements similar to the case with overalls, only in this situation the off-balance account MC.03 is also used.
Inventory and household accessories
On the last tab, we will reflect the commissioning of a stationery organizer. We took it to inventory and households. accessories. Filling in the tab is done similarly to the previous examples.
In this situation, by way of reflecting expenses, we indicated that the repayment of the organizer will occur when it is put into operation. We will attribute the cost to general expenses on account 26. You can use another account for accounting.
It is especially important to correctly fill in and configure ways to reflect expenses in 1C 8.3.
The document formed only two movements for the transfer of a stationery organizer as an inventory to operation. In this case, the off-balance account МЦ.04 is used.
