Accounting and tax accounting of daval operations. Admission and write-off of commodity and material values \u200b\u200bPlanned cost in the UPP of the Daval

You have a full, practical instruction for the production and sale of finished products in 1C "Management of the Production Enterprise". We have created a holistic user drive, so that in the same instruction it was possible to find answers to all issues related to production, cost and sale. If some question, in your opinion, is not disclosed or disclosed not fully unsubscribe to us, we will complement the material with the necessary information.
Consider a real example of production based on the issue of the company for the production of entrance doors. In our example, we will produce and sell the door "door inlet PVC (alder) with lock." The process consists of links: receiving the buyer's order, purchase of the necessary materials for production, directly production, sale, summing up the transaction. Based on the business process chain, we consistently decorated operation for the operation. Go.

Implemented on: 1C Enterprise 8.3, Configuration "Management of the Production Enterprise", ed. 1.3.

Buyer order

Actually ordering the buyer and will be the starting point. Everything is simple here. Accepted, recorded in 1C document "Order of the Buyer", which is located in the menu:

The buyer's order is driven by a nomenclature with the name of the finished product. In the same order, you can drive ordinary resale products. There is no restrictions on the range. After the buyer's order is approved (paid), it is possible to create an order for production on its basis. Hereinafter, in the text, when we say that you need to create on the basis, you need to perform an action: Press the right button of the bear on a base document, choose "Create on the basis" - "Some new document".
By default, all positions from the buyer's order will be added to the production order. Remove the not necessary, spend the created document "Order for production".

Order for production

If the buyer's order was the starting point of the whole process, the production order is the start of production. The log of production orders can be opened through the main menu:

In order for production, it is important to choose the product specification based on the specification. Fill out the Materials tab.

Let us dwell on the fact that such a specification is and why it is needed.
Specification of products - This is a card manufactured product with a list of materials necessary for the production of materials and other consumables.

The specification belongs to specific products. The function of the specification is to simplify, standardize the production of products and streamline document flow. The maintenance of the specification is not binding, but the production is faster and easier to manufacture if manufactured products constantly consist of the same materials.

After the production order has been created, you can proceed to the assurance analysis by all the necessary materials. If necessary, the replenishment of material reserves are procurement. It is easiest to understand whether the production order is provided with everything necessary - it is to be reserved under the order all that is from availability on current residues, and the rest is purchased.
Order assurance order You can make directly from the order by clicking on the "Analysis" button

As can be seen from the analysis, only electricity is in the required quantity. All other materials need to be purchased, since they are not on free residues. We produce the purchase of necessary materials.

Purchase of materials and raw materials
Actually, the purchase of materials is no different from ordinary commodity purchases. All incoming arrivals of the TMC are issued in the journal of documents "Receipt of goods and services", which is in:

After purchasing the necessary materials, the production can be launched directly.

Replacement report

Production implies two things: writing materials and gaining products. This transformation of raw materials, materials, semi-finished products has its own features. The first feature is that the write-off of materials and the postponement of finished products is carried out in 1C OPP in two different documents. Production report - comes ready-made products. Requirement-overhead - writes materials, semi-finished products. The second feature is that the requirement-overhead is made on the basis of the report of production for shift.
So, in order to gain finished products, we create on the basis of an order for the production document "Report of production for shift".
Documents are stored in the magazine of the same name, which is available through the main menu:

In the document "Replacement Report" we have several tabs. Briefly about each of them.
Products and services. This tab includes products that turned out due to the production process. When creating a document "Production Report", the Product Tab and tab materials are filled automatically from the order for production. What fell into the "Products and Services" tab comes to the warehouse as products. For finished products, we recommend that you make a separate group of nomenclature.
Materials. This tab displays a list of writable materials and other material costs. The entire cost of this tab is translated by the program to the first "Finished Product" tab.
Those. Operations. Not binding to fill the tab. Designed to write off the cost of additional costs that appeared in the course of production. It can also be taken into account and put on the cost of the cost of employees involved in production. In order to take into account, for example, loading or welding work is sufficient to add to the "Technological operations" tab of this operation with the tariff for the work (hour, the development of pieces) and distribute it to workers.
Performers. This tab indicates the performers specified in the technological operations. If you did not fill in the "Tech. Operations ", then the" Contractor "tab is not necessary.
Other costs. Designed to account for other costs, such as administrative, sales, safety, etc. These costs can also be distributed to finished products. If you have no additional cost in production, the tab will not be filled.
A little about the settings of the document.
In the document header there is a "Setup" button. Ticks on this tab help automate the cost of cost distribution and translate them from manual mode to automatic. If you installed a tick opposite one of the lines, a new tab will appear in the document.

Requirement-invoice

It is in 1C "UPP" the process of writing off the remnants and the posting of finished products is divided into two documents. A responsible document for the write-off of TMC is the document "Requirement-invoice". The document is available in the menu:

In order for the cost of the writable materials to be correctly written off on finished products and laid on the cost of production it is necessary to require an overhead to create on the basis of the document "Report for shift". It can be said that the statement of the document "Requirement-invoice" is a finalizing document of the design of the economic operation "Production".

Checking the write-off of TMC, cost, cost distribution

Up to this point, we carried out registration of operations in 1C, but have not yet been represented that actually happens with the stocks of TMC, as they are written off, in what proportion the cost of TMC is moving to finished products, as influenced by the cost of products. Additional costs. The moment has come to deal with these questions. We will help us in this reports.
All reports below can be found in the menu:

Report "Statement of Party"

With this report, you can see a holistic picture on the movement of the value of the TMC. As materials and other reserves turn into finished products, as the "flow of" costs.
As can be seen from the report, the cost of the completed finished product is equal to the cost of writing the materials and electricity. So everything is true. The only thing to take into account when checking the cost is that it needs to be checked and looking after the document "Calculation of Cost". This document is responsible for "flows". Document Calculation of Cost Available in:

Calculation of the cost must be carried out on the last day of the month so that all documents fall into the calculation. The list of articles that are distributed to the cost can be added and reduced at your discretion.
Report "Cost Distribution"
This report shows, approximately the same as the report "Statement of Parts of Goods in Warehouses", only here indicates a specific binding of materials to products. In the correct form, the sum of the "cost" column should be equal to the sum of the "output" column. If equality is not respected, it means that an error is made somewhere.

Report "Plan-Fact Analysis of Production Cost"
This report, in our opinion, is one of the most convenient for analyzing the cost of output. The report structure implies a drawing analytics. In our case, the report has direct material costs and electricity costs. By this report, you can explore which parts of the product costs, which is specifically the cost to what extent affects the final price of finished products. Also, if in this report, output an additional column "Price", then the report immediately shows the cost of the unit produced at cost. This price can be taken to calculate the retail sale price or the break-even point of sales.

SALE

Actually, after we produced products, we can implement it to the buyer. Based on the buyer's order, we create a document "Implementation of goods and services" and conduct it. If someone forgot, recall, the document "on the base is created by pressing the right button of the bears - create on the basis ... The implementation document will automatically be automatically transferred from the order of the nomenclature position. It will only be left to press the OK button. Zhunglal Sales Document Available from the menu:

After all, this can be summarized. In our case, we will sum up financial results on one transaction.

FINANCIAL RESULTS

To analyze the financial result of the activity, we will use the "Gross Profit" report. The report shows the profitability of economic operations. Before promoting the results of the report, we turn your attention to the complete structure of the subordination, which we turned out, starting from the buyer's order ending the product sales. The tax structure is correct from the point of view of the order order - the product - implementation.
Once again, we rewind the document "Calculation of the cost" so that the cost of production is in charge of selling and only after that will form a report on profits.
Report "Gross Profit"
From the report it can be seen that we worked in a plus, both by resale positions and on the positions of our own production.
Thus, we concisely decomposed on the components of the full cycle of production and sales in 1C UPP. A video material will be attached to the text article in a short time so that you can even better deal with the nuances of the program of 1C UPP.

Davalic material reserves Accounting is recognized by the IPUs adopted by the Customer's organization (paragraph 156 of Methodical Instructions on Accounting Instruments of Material and Property Research, approved by the order of the Ministry of Finance of Russia dated December 28, 2001 N 119n, hereinafter - Methodical instructions of the software):
- without payment of their cost for processing (processing), performing other works or product manufacturing;
- With the obligation of the complete return of the processed (treated) materials or manufactured products and the delivery of work performed.
Based on this, the parties to the transaction with the Davalic materials are: the customer - the owner of the materials (Davalets) and the performer - their recycling.

Note. Operations with, materials and products are widely used in manufacturing and trade. Work on the Davalic Scheme allows an economic entity to obtain the necessary products without having its own production facilities for its recycling.

In general treaty for the processing of daval materials is a variety of contract (Ch. 37 of the Civil Code of the Russian Federation). Contractor (recycling) by virtue of Art. 702 of the Civil Code of the Russian Federation is obliged to fulfill a certain job on the task of the customer (Davalts) and pass its result to the customer who undertakes to take the result of work and pay it.
At the same time, the peculiarities of the acquisition of ownership when recycling are taken into account. According to the Civil Code of the Russian Federation, the ownership of a new movable thing, made by the person who does not belong to the materials belonging to it is acquired by the owner of the materials (para. 1, 1 Art. 220 of the Civil Code of the Russian Federation). That is, Davalts retains the right of ownership and the products developed by the recycling.
But it happens otherwise. If the cost of processing significantly exceeds the cost of materials, the ownership of a new thing acquires a person who, acting in good faith, made processing for itself (para. 2 of paragraph 1 of Art. 220 of the Civil Code of the Russian Federation).
At the same time, organizations acquiring ownership must compensate to the opposite side:
- in the first case - the cost of processing;
- in the second - the cost of the materials transmitted by the Davalle (paragraph 2 of Art. 220 of the Civil Code of the Russian Federation).
The principles of risk allocations between the parties to the processing of the processing of Davalal materials are as follows. The risk of random death or accidental damage transmitted in the processing of materials is carried by the submitted side, that is, Davalets. The risk of random death or random damage to the produced products is carried by the Contractor, that is, the recycler (paragraph 1 of Art. 705 of the Civil Code of the Russian Federation). However, when concluding an agreement can determine special risk allocation rules.
The recycling is responsible for the safety of materials provided by the Customer, which are transmitted to processing (Art. 714 of the Civil Code of the Russian Federation). If, as a result of the unscrupulous actions of the processor of Davalets, the materials were raised for processing, it is entitled to demand the transfer of finished products to its property and compensation for damages (clause 3 of Art. 220 of the Civil Code of the Russian Federation).
The price in the contract includes compensation of the contractor costs and the remuneration due to it (paragraph 2 of Art. 709 of the Civil Code of the Russian Federation).
When processing raw materials, materials, finished products often occur, and sometimes by-products. These values \u200b\u200bbelong to Davaltsu. And they, as a rule, are returned to him, although the contract may also be provided for and otherwise.
Thus, in the contract for processing, it is advisable to bring:
- a specific type of work performed by the processor (paragraph 1 of Art. 702 of the Civil Code of the Russian Federation);
- accurate name and description of the transmitted Daval MPS, including data on their quantity, quality and cost;
- name, range (specifications) made as a result of the processing of finished products (goods);
- the order of transmission of davalic raw materials, materials contractor and receiving a revised assortment by the customer;
- initial and final deadlines for the performance of work (paragraph 1 of Art. 708 of the Civil Code of the Russian Federation);
- the delivery time of the Davalic MPZ and the manufacture of products (goods), responsibility for their violation (Article 708 of the Civil Code of the Russian Federation);
- price of services for the processing of Davalic MPZ (for the manufacture of products);
- procedure of calculations (terms of payment, types of calculations - cash, part of the delivered raw materials, part of manufactured products);
- Actions with return waste (by the side products in the event of its presence) (transmission to the customer or no return to their Davalets on a paid or free of charge).

Note. The contractor is obliged to use the materials provided by the customer economically and calculating. After the end of work, he should be submitted to the customer a report on the consolidation of the material, as well as return its balance. Unused materials for the consent of the Customer may be left at the Contractor to reducing the price of work (paragraph 1 of Art. 713 of the Civil Code of the Russian Federation).

Accounting

- Davaltsa

The organization, who transmitted its materials to another organization for processing (processing, work, manufacturing, manufacturing products) as a Davalic, the cost of such materials from the balance does not write off, but continues to take them into account on account of the corresponding materials (on a separate subaccount) (paragraph 157 of the methodological instructions on Accounting of the MPZ). Instructions for the application of the accounting account plan of financial and economic activities of organizations (approved by the Order of the Ministry of Finance of Russia from 31.10.2000 N 94N) for accounting for such materials, prescribes use subaccount 7 "Materials transferred to the side of the account 10" Materials. Based on this, during the transfer of materials, the processor in accounting is carried out internal wiring at the specified account 10:
Debit 10-7 Credit 10-1
- Davali materials are transmitted to processing at discount value.
Assessment of transmitted daval materials is a set of actual costs and costs for delivering them to the place of processing.
The transmission operation of the Davalic Materials is issued by the invoice for the release of materials to the side (the form N M-15, approved. Resolution of the State Statistics Committee of Russia from 30.10.1997 N 71a). It makes a mark "in recycling on a daval basis" and the details of the contract are indicated. The first instance of this invoice remains in the Davalts warehouse as a base for the release of materials, and the second is transmitted to the recycler representative.
If the materials are transmitted only to refine them, the costs of its conduct are taken into account in the actual cost of their cost (paragraph 6 of the Regulation on accounting "Accounting for Material and Property" PBU 5/01, approved by the order of the Ministry of Finance of Russia dated 09.06.2001 N 44N ). In this case, the following entries are made in accounting when returning refined materials:
Debit 10-1 Credit 10-7
- written off the accounting value of materials transferred to refinement;
Debit 10-1 Credit 60
- Reflects the cost of services for the refinement of materials.
When the Davalic materials are transmitted for the manufacture of finished products, the costs of their processing and their accounting cost form the cost of production. The cost of finished products from Davalts may include the cost of raw materials and processing services, transportation costs, share of overall and general expenses, coming on finished products, payment of intermediary services, travel expenses, etc.

Note. The invoice indicates not only the quantity, but also the cost of the transmitted Davalic MPZ. After all, the recycler, as mentioned above, is responsible for the loss or damage provided by Davalitsa values.

All costs associated with such recycling are desirable to reflect on a separate account subaccount 20, for example, on the subaccount "Processing on Davilling Conditions". Receiving finished products is reflected in the account 43 "Finished products".

Example 1. The organization acquired a cloth for sewing male costumes, the cost of which is 283,200 rubles, including VAT - 43 200 rubles. Their tailoring carried out a counterparty, which was transferred for these services 241,900 rubles, including VAT - 36,900 rubles.
These operations in accounting are reflected as follows.
When passing the fabric:
Debit 10-1 Credit 60
- 240,000 rubles. - Called fabric;
Debit 19 Credit 60
- 43 200 rubles. - VAT isolated to the tissue supplier;

- 43 300 rubles. - adopted to deduct VAT;
Debit 60 Credit 51
- 283 200 rubles. - listed money supplier tissue;
Debit 10-7 Credit 10-1
- 240,000 rubles. - The fabric is transmitted for sewing costumes.
When returning suits:
Debit 20, subaccount "Recycling on the Davilled Conditions", Credit 10-7
- 240,000 rubles. - reflected the accounting value of the tissue;
Debit 20, subaccount "Recycling on the Davilled Conditions", Credit 60
- 205 000 rubles. - reflects the debt for sewing costumes;
Debit 19 Credit 60
- 36 900 rubles. - VAT is highlighted, presented for sewing suits;
Debit 68, subaccount "Payments on VAT", Credit 19
- 36 900 rubles. - adopted to deduct VAT;
Debit 60 Credit 51
- 241 900 rubles. - transfer funds for sewing costumes;
Debit 43 Credit 20, subaccount "Processing on Davalic Conditions",
- 445,000 rubles. (240,000 + 205,000) - Men's suits are taken to account in the form of finished products.

When processing raw materials, materials, finished products, as mentioned above, waste often arise. Depending on their consumer qualities, they may be irrevocable (final) and returned (used and unused). Irrevocable waste is subject to recycling, and returnable can be used in the economic activity of the organization.
Return waste is rated at the price of possible use or at the pricing price (clause 111 of methodical instructions). As a rule, they return to Davaltsu, which reduces the cost of the Davalic raw material transmitted to the processing, on the estimated cost of return waste:
Debit 10-6 "Other Materials" Credit 10-7
- The cost of returnable materials is taken into account.
If returned waste remains at the recycling, then Davalets in accounting should reflect their implementation:
Debit 76 Credit 91-1
- reflects the debt of the recycling for return waste;
Debit 91-2 Credit 10-7
- Written the cost of return waste;
Debit 91-2 credit 68, subaccount "Calculations on VAT",
- Accrued the amount of VAT for implementation.
If their cost is taken into account in the payment of payment services, then in this case the value of the transferred amount of funds is reduced. At the same time, the following entry is carried out in accounting:
Debit 60 Credit 76
- Reduced debt before recycling on the value of the recovered waste left.
As a result of processing, by-products may also occur, which also belongs to Davaltsa. It is estimated at the price of possible use or implementation. At the same time, the cost of the main products obtained as a result of processing decreases to the estimated cost of by-products:
Debit 20 Credit 20, subaccount "Recycling on Davalic Conditions",
- The cost of daval products is reduced to the cost of by-products.
Trade organizations and catering enterprises in the transfer of goods and food products are used to take into account a separate subaccount of account 41 "goods". Such may be subaccount 41-5 "goods (products) transmitted to the processing on a daval basis." Accordingly, when the transfer of goods (products) in the processing of Davalets produces internal transfers to their subaccount 41-1 "goods in warehouses" to subaccount 41-5, and when they received a recovery is carried out.
When shipping by trading organizations of goods for refinement, processing (for example, for bottling, packing, grinding, etc.), Davalets decore in two copies of the commodity invoice in the form of N TORG-12 (approved. Resolution of the State Statistics Committee of Russia dated 25.12.1998 N 132). One copy is stored in the Davalts warehouse, the second is transmitted to the recyclable.

Example 2. The organization is engaged in the wholesale sale of ground coffee, packaged in packages of various weights. She concluded a contract with a recycling for coffee grinding services and packaging it into packages. Purchased coffee beans are transmitted on a daval basis for recycling. The cost of coffee, transmitted in August in grinding and packaging, - 112 100 rubles, including VAT - 17 100 rubles; The recyclander is invoiced for services - 41,300 rubles, including VAT - 6300 rubles.
The following subaccounts are open in the work plan of the accounts of the organization to accounts 41 and 60:
- 41-1-1 "goods in warehouses in bags";
- 41-1-2 "products in warehouses packaged";
- 41-5 "Products transferred to packaging recyclable";
- 60-1 "calculations with the supplier";
- 60-2 "Calculations with recycling".
In the accounting register of the Organization in August the following entries are carried out:
Debit 41-1-1 Credit 60-1
- 95 000 rub. - acquired coffee beans;
Debit 19 Credit 60-1
- 17 100 rubles. - the amount of VAT filed to the coffee supplier is highlighted;
Debit 41-5 Credit 41-11
- 95 000 rub. - Coffee was transferred to the recycling;
Debit 41-1-2 Credit 41-5
- 95 000 rubles. - Received coffee packets;
Debit 41-1-2 Credit 60-2
- 35 000 rubles. - the cost of grinding services and packaging coffee is taken into account in the cost of a packaged product;
Debit 19 Credit 60-2
- 6300 rubles. - Reflects the amount of VAT submitted by the recycling.
The subaccount 41-1-2 formed the actual cost of packaged and subject to further implementation of coffee packages in the amount of 130,000 rubles. (95,000 + 35 000).

A construction contract may be provided for that providing construction materials in general or in a certain part carries out the customer (paragraph 1 of Art. 745 of the Civil Code of the Russian Federation). Materials acquired by the Organization for the construction of the facility are taken into account on subaccount 10-8 "Building materials" at the actual cost of their acquisition without VAT (paragraph 5 and 6 of PBU 5/01).
The organization transmitted to the contractor's materials to carry out construction and installation work, the cost of such materials from the balance does not write off. Therefore, the submitted materials for the construction of an object are written off from subaccount 10-8 per subaccount 10-7.
The cost of building a facility, regardless of the construction method (contracting or economic), accumulate on subaccount 3 "Construction of fixed assets" Accounts 08 "investments in non-current assets." Prior to the end of construction and acceptance of the object, these costs are incomplete construction (instructions for the application of accounts plan). All construction costs form the initial value of the constructed object (paragraph 7 and 8 of the accounting regulations "Accounting for fixed assets" PBU 6/01, approved by the order of the Ministry of Finance of Russia of 30.03.2001 N 26N). Therefore, the cost of materials used by the construction contractor is written off from subaccount 10-7 to the debit of subaccount 08-3 on the basis of a report signed by Davalle and the contractor for the consumed materials. Since the unified form is not approved for such a report, it can be compiled in an arbitrary form.
The transfer of work performed by the contractor is issued as an act of acceptance of work performed in the form of N KS-2 and a certificate of the cost of work and costs in the form of N KS-3 (approved. Resolution of the State Statistics Committee of Russia of 11.11.1999 N 100). In the form of N KS-2, a separate section of the "Customer's materials" is filled to reflect the used Davalic materials. In the final amount of work performed, the cost of spent davaline materials does not turn on, which is reflected in the "minus customer's minus materials".
The cost of unspent materials returned by the Contractor is made by the Customer to account on the debit of subaccount 10-1 in correspondence with subaccount 10-7.

Note. If the remnants of unused materials remain at the Contractor, the organization reflects their implementation in accounting.

The completed construction work is taken into account by the Customer on the subaccount 08-3 at a contractual cost of paid and adopted by the accounts of contracting organizations.

- Recycler

When transferring raw materials and processing materials ownership of them is preserved for Davalts. Therefore, the recycler is not entitled to reflect the received property on the balance sheet. For their reflection, the mentioned instructions for applying an accounting account plan recommends using the off-balance account 003 "Materials adopted in the processing". For accounting for materials in stock and materials transmitted to processing, it is quite logical to open individual subaccounts:
- 003-1 "Davalic materials in a warehouse";
- 003-2 "Davalic materials in production."
Internal recordings in analytical accounting for an off-balance account 003 are produced upon receipt of materials from Davalts, the write-off of the production of daval materials and return the Davalets of unspecified materials.
Accounting is conducted in quantitative and value terms at the prices indicated in the documents for the transfer of materials. In addition, analytical accounting of davaline materials for customers, names, quantity and cost, as well as in places of storage and processing (performance of works, manufacturing) (paragraph 3 of Article 156 of the MPZ methodical instructions) should be organized.
The basis for taking into account the valular raw materials is the invoice received from the customer. The reception of materials is issued by the arrival order (form N M-4). Moreover, for the differences of the materials entering on the graduate conditions from the usual, preferably to make a distinguishing mark in the acquisition order. The specified unified form can be supplemented by the substitution "base" by specifying "obtained for processing on a daval basis" on the relevant contract.
The stamp is possible on the accompanying documents of Davalts, certifying the quantity and quality of the received Davalic MPS. This stamp, in the prints of which contains the same details as in the arrival order, is equal to the acquisition order (clause 49 of methodological instructions on the accounting of the MPZ). The stamp must contain a mark that materials are obtained on a daval basis.
The costs implemented in the process of processing of daval materials are reflected in the accounting accounts for production costs in general. These expenses include: depreciation of funds used in the processing of fixed assets, the cost of its own aids used in processing, salary with insurance premiums accrued on it in the FFS, FSS of the Russian Federation and FFOMs, general expenses, etc. These costs are recognized by expenses on ordinary activities and Reflected in the accounting costs of production costs (at the debit of accounts 20, 23, 25, etc.) (paragraph 5, 9 of the accounting regulations "The expenses of the organization PBU 10/99, approved by the order of the Ministry of Finance of Russia of 06.05.1999 N 33N). The composition of the costs included in the cost of work (services) for processing, the same as in the processing of own raw materials, with the exception of the value of Davalic raw materials and expenditures for the sale of finished products.
The costs associated with the processing of Davalic raw materials (which constitute the cost of completed work provided for recycling services) are written off from accounting accounts to the debit of subaccount 2 "Cost of sales" account 90 "Sales".
If the recycling, along with the processing of Davalic raw materials, produces similar products from its own of the same raw materials and its implementation, then it should be organized:
- Separate warehouse accounting of daval and own materials;
- Separate accounting of daval and own operations.
This follows from fundamentally different reflections in the accounting records of production operations from its own and davaline raw materials.

Note. Costs that cannot be unequivocally attributed to the processing of only their own or only davaline raw materials, the recycling must be distributed in the manner recorded in the accounting policies.

Payment received from Davalts - revenue for the services for the processing of the MPZ is recognized by the recyclable in the composition of the income from the usual activities at the date of signing by the Parties to the act of acceptance of work performed or services rendered (paragraph 5, 12 of the accounting regulations "Revenues of the organization" PBU 9/99, approved by the order of the Ministry of Finance of Russia of 06.05.1999 N 32N). Revenue according to the Daval State Treaty (Negotiated Work) is reflected in conventional wiring:
Debit 62 Credit 90-1
- Davalts's debt reflects for recycling services.
Write-off of daval materials and return waste is carried out by a record of account credit 003.

Example 3. We use the terms of example 1: the cost of the organization by sewing suits from the daval tissue - 176 500 rubles.
In the accounting of the organization, the operation on the sewing of men's suits from the Davalic tissue will be reflected as follows:
Debit 003.
- 240,000 rubles. - reflected the cost of the cloth adopted for sewing costumes;
Debit 20 Credit 02, 10, 25, 26, 69, 70, etc.
- 176 500 - Costs are taken into account;
Debit 62 Credit 90-1
- 241 900 rubles. - reflects the debt of Davalts for sewing costumes;
Debit 90-3 Credit 68, subaccount "Calculations on VAT",
- 36 900 - VAT is accrued from the cost of sewn suits;
Debit 90-2 Credit 20
- 176 500 - written off the costs of sewing costumes;
Debit 51 Credit 62
- 241 900 rubles. - received funds for sewing costumes;
Credit 003.
- 240,000 - the cost of the fabric is written off (during the transmission of Davaltsa costumes).
At the end of the month, when determining the financial result from sales on ordinary activities will also take into account the profit of 28,500 rubles. (241 900 - 36 900 - 176 500) from the service for sewing costumes.

The result of the processing of Davalic MPZ recyclarge is to be issued to the invoice, which indicates the natural (quantitative) and the value of the processing products based on the cost of the spent daval materials.
The unified form of the invoice for the transmission of the processing product of Davalez does not exist. Therefore, the recyclarge is desirable to develop it and approve as a primary document as a primary document in an accounting policy. As a basis, you can take, for example, the form of N MX-18 "Overhead on the transfer of finished products to the storage location" (approved. Resolution of the State Statistics Committee of Russia of 09.08.1999 N 66).
For the work performed (services rendered), the recyclarge is an act of acceptance. It indicates the cost of processing taking into account VAT. At the same time, the recycling must set the Davalts and the invoice.
The recycler, as mentioned above, is obliged to submit to Davalts a report on the consolidation of materials. This document should find reflection:
- the name and number of received and used in the production of Davalic MPS;
- result of processing (recycling), the number and range of processing products;
- Data on unused residues of materials obtained, including returnable, as well as onboard products.
The unified report form, as well as the form of an act of acceptance of the work performed (services rendered), does not exist. Therefore, the recyclarge is desirable to independently develop and approve them. These documents must have mandatory details provided for by Art. 9 of the Federal Law of 21.11.1996 N 129-FZ "On Accounting".
The transfer of the Davalts to the residue of unspent Davalic MPS to be submitted according to the Treaty return is issued by the invoice in the form of N M-15 marked "Return of unspecified Davalic Materials" and indicating the details of the relevant contract.
Under the condition of leaving the recyclable remnants of materials and return income, their accounting depends on the form of transferring such values.
The terms of the contract may be envisaged to reduce the remuneration of the recycling on the cost of the remnants of materials and (or) return waste. As mentioned above, return waste is rated at the price of their possible use or at the pricing price. When they leaving their recycling on the cost of residual raw materials, return waste, by-products, which, under the terms of the contract, remain at the recyclable, should be recorded on a credit account 003 and at the same time gain them at the estimated value, that is, at the price of their possible use or implementation.
If the remnants of the daval materials, their waste, the side products of the processor are going to be used as a raw material for the production of products, then record is recorded:
Credit 003.
- the cost of remnants of the Davalic materials is written off;
Debit 10-1 (10-6) Credit 60
- adopted to take into account the residue of the Davalic Materials (waste from processing, by-products).
If the by-product will be implemented without further processing, the wiring will be different:
Debit 41 credit 60
- The side products are taken into account in the form of goods.
Since the implementation of these material values \u200b\u200boccurs, Davalets must also make the amount of VAT (paragraph 1 of Article 168 of the Tax Code of the Russian Federation). And this, in turn, leads to another wiring:
Debit 19 Credit 60
- VAT allocated on the left remnants of Davalic materials and return waste.
Reducing the debt of Davalz is accompanied by wiring:
Debit 60 Credit 62
- Davalts's debt reduced on the value of the value left.
When receiving invoices from Davalts to the transmitted remnants of materials and return waste, the organization has the right to take into account the VAT amounts allocated on them in tax deductions, provided that these values \u200b\u200bwill be used in operations taxable VAT:
Debit 68, subaccount "Payments on VAT", Credit 19
- Admitted to deduct the amount of VAT.
If the remnants of the daval materials, return waste and the side products remain at the processor at no cost (paragraph 1 of Art. 572 of the Civil Code of the Russian Federation), they are its gratuitous receipts.
Until last year, during the non-return of these material values, on an irrevocative basis in accounting, it was proposed to record with the involvement of subaccount 2 "gratuitous arrivals" account 98 "Incomes of future periods":
Debit 10-6 (10-1) Credit 98-2

In the future, with their write-off on accounting accounting costs (sale costs), two wiring were carried out:
Debit 20 (26) Credit 10-1 (10-6)
- the cost of materials (return waste) is taken into account in expenditures on ordinary activities;
Debit 98-2 Credit 91-1
- The cost of materials used (return waste) is taken into account in other revenues.
Since 2011, paragraph 81 of the Regulations on accounting and financial statements in the Russian Federation (approved by the Order of the Ministry of Finance of Russia dated 29.07.1998 N 34N), which determines the income of future periods as income received in the reporting period, but related to the following Reporting periods (PP. 19 of paragraph 1 of changes to the regulatory legal acts on accounting records (given in the annex to the order of the Ministry of Finance of Russia dated December 24, 2010 N 186N)). In this case, the instructions for the application of the account plan did not change.
In section. V Accounting Balance There is a line of 1530 "income of future periods". The balance sheet, according to paragraph 20 of the Accounting Regulations "Accounting Reporting of Organizations" (PBU 4/99) (approved by the Order of the Ministry of Finance of Russia of 06.07.1999 N 43N), should contain an indicator of future periods. However, the accounting reporting is reasonable to reflect on line 1530 of the balance only:
- budget funds sent by the commercial organization for the financing of expenses (paragraph 9 of Accounting Regulations "Accounting for State Aid" PBU 13/2000, approved by the order of the Ministry of Finance of Russia from 16.10.2000 N 92n);
- The difference between the total amount of leasing payments under the lease agreement and the cost of leasing property (p. 4 of the indication of reflection in the accounting records of operations under the lease agreement, approved. Order of the Ministry of Finance of Russia dated 17.02.1997 N 15).
These amounts are reflected on the account of the account 98. And other amounts previously taken into account in the account 98 are related to the relevant accounting accounts or are included in the organization's revenues. Consequently, the leaving of the material values \u200b\u200bunder consideration on an irrevocable basis in accounting is reflected by the wiring:
Debit 10-6 (10-1) Credit 91-1
- Reflects the cost of return waste (the remainder of the Davalic Materials).

Tax obligations

Chapter 25 of the Tax Code of the Russian Federation does not contain any special provisions dedicated to Davalic operations. In the chapter 21 of the Tax Code of the Russian Federation, they are mentioned only in paragraph 5 of Art. 154 Tax Code of the Russian Federation. However, it consists of the calculation of the tax base from Davalic works. Thus, he concerns more recycling than Davalz.
Thus, both when calculating the income tax, and when calculating VAT, Davalts must proceed from the general norms of the Tax Code of the Russian Federation.
When the raw material is transferred to the processing of consumption for tax purposes, as in accounting, he does not arise. After all, the owner of the raw material does not change, the implementation does not occur, therefore, the disposal of assets does not occur.
It was noted above that Davalets during the transfer of raw materials (materials) draws up an overhead in the form of M-15, in which it is necessary to indicate that the MPZ is transmitted to the processing on a daval basis. Without finding such a record in the invoice, as well as the marks in the acquisition order in the form of M-4 on the receipt of Davalic raw materials to the performers, the tax authorities are sometimes trying to detach the income tax, believing that it is realized. Judges of the Volga District FAS recognized the inconsparable argument of the tax authority on the need to indicate in the invoices in the form of M-15 records "on the Davillic Terms under the N" agreement, since the type of inter-sectorate form of the M-15 invoice does not contain appropriate details (Resolution of the FAS of the Volga District of 14.10.2008 N A55-17389 / 2007).
The cost of recycled materials obtained inversely, in turn, is not taxable income for Davalts.
Davalets by PP. 6 p. 1 Art. 254 of the Tax Code of the Russian Federation includes the costs taken into account when calculating income tax, the cost of paying for the services of a third-party organization for the processing of raw materials and materials. This is confirmed by the Ministry of Finance of Russia in a letter dated 19.07.2006 No. 03-03-04 / 1/586.
The above standard qualifies the cost of purchasing work and services of a production nature performed by third-party enterprises as part of material expenses that reduce the income received. Some types of material costs, the legislator recommended to relate to direct costs (paragraph 6 of paragraph 1 of Art. 318 of the Tax Code of the Russian Federation). The services of third parties among them are not listed. In this letter, the financiers just stressed that the costs of paying for materials processor services in order to calculate profit tax are indirect.
Therefore, an organization that uses the accrual method when recognizing income and expenses can take into account such costs completely in the current period expenditures (paragraph 1 of paragraph 2 of Article 318 of the Tax Code of the Russian Federation). Moreover, the costs of payment for the recycling services are included in the tax base at the date of signing the act of acceptance of work (services) (paragraph 3 of paragraph 2 of Art. 272 \u200b\u200bof the Tax Code of the Russian Federation).
Davaltsu, based on the requirements of paragraph 1 of Art. 252 Tax Code of the Russian Federation, it is necessary to justify the attraction of processor goods. For this, the contract must be clearly recorded in the distribution of duties between the parties to ensure the production process.
The materials that have been processed are taken into account in tax only after their vacation in production (paragraph 2 of paragraph 2 of Art. 272 \u200b\u200bof the Tax Code of the Russian Federation). And they are recommended to be recommended for direct costs (paragraph 6 of paragraph 1 of Art. 318 Tax Code of the Russian Federation). The direct costs are included in the costs of the current reporting (tax) period as the products, works, services are realized, in the value of which they are taken into account in accordance with Art. 319 of the Tax Code of the Russian Federation (para. 2, paragraph 2 of Art. 318 Tax Code of the Russian Federation).
At the cash method, the costs are recognized as the date of payment of the work performed.
In order to tax return, the cost of obtained by the organization of the remnants of Davalic raw materials (without payment) is subject to accounting in the composition of non-revenue income (Art. 250 Tax Code of the Russian Federation). Depending on the specific actual circumstances, the appropriate amount can be reflected as the cost of free property, either as unclaimed payables, if these balances have not been claimed by the customer for three years.
The need to include in non-revenue incomes of the value of irrevocable daval materials as free of charge (since this cost is not subject to the taxpayer, and was not included in the accounts of payables) confirmed in the resolution of the FAS of the Moscow District dated January 27, 2006, January 20, 2006 N Ka-A40 / 9756-05-d4.
That excess the raw materials, which remained non-processed in the framework of the Davalic Treaty in accordance with Art. The 250 Tax Code of the Russian Federation at the recycling is non-deactive income, indicated in the Resolution of the FAS of the Volga District of 15.11.2005 No. A65-27608 / 2004-CA2-34.
The object of taxation on VAT is operations for the sale of goods (works, services) (paragraph 1 of Art. 146 of the Tax Code of the Russian Federation). The realization, in turn, recognizes the transfer of property rights on goods, the results of work performed, the provision of services by one person to another. When transferring to the contractor of the Davalic raw materials in recycling, the Customer does not give him ownership of materials. Accordingly, such a transmission is not recognized as a realization, and the object of the VAT taxation in this case does not occur. Davalets during the transmission of raw materials (materials) draws up the invoice, which indicates the carrying amount of materials or their market price defined in the contract. The amount of VAT is not given, the invoice is not exhibited.
When performing work on the processing of raw materials and materials, the object of the inclusion of VAT exists. And the tax in this case charges the recycling. The tax base will be equal to the cost of treating raw materials, its processing or other transformation, taking into account excise taxes (for the excise goods) and without inclusion of VAT (paragraph 5 of Art. 154 of the Tax Code of the Russian Federation). Consequently, the tax base includes only the cost of the services provided by the recyclable service, which is indicated in the contract, the cost of davalic raw materials (materials) is not taken into account.
Moreover, no matter what rate, the processed davalic raw materials was injected, the cost of completed work is taxed at a rate of 18%.
The corresponding VAT is presented by the processor to pay Davalts. Consequently, at the time of the results of work on accounting, Davalts arises the right to deduct the tax authorized by him provided:
- availability of invoice from the contractor;
- use of recycled raw materials in taxable VAT operations.
Davalets, in addition, has the right to apply the deduction of the entrance VAT for raw materials and materials acquired for transmission to processing, since their posting and, provided that there is again the existence of an invoice from the supplier, as well as compliance with the remaining requirements of Art. Art. 171, 172 of the Tax Code of the Russian Federation.
Candidate VAT Davaltsu will have to be accrued only if at the end of work according to the terms of the contract it is not returned to the remnants of davalic raw materials (materials), return waste. If these values \u200b\u200bremain at the recycling by reducing the price of work or free of charge, their cost is included in the taxable VAT base. Thus, Davalets should in any case be reflected in its accounting operation of the implementation of the MPZ with the accrual of VAT.
The contractor, when performing the above conditions, has the right to take advantage of the tax deduction.

"Products" - Products manufactured. We indicate the nomenclature group and order, if you are reviewing accounting. Accounting account TMC in stock - 20.02. Cost account - 20.01, since the service for the transformation of materials into products is the work of our own workers, that is, this is direct production costs for us.

"Materials" - We indicate what materials spent on this product.

"Distribution of materials" - On this tab, you can specify which material on which product went. For example, the customer gave 20 kg of mahogany. When issuing the stool and the table, it is possible to specify that 5 kilograms went to the stool, and on the table - 15. If this is not fundamentally, you can put a check mark "Calling distribution of materials" and the program will distribute 10 kg on the stool and on the table 10 kg. Of course, in this case, after calculating the cost, the cost of the toaster and the table will be the same.

"Other costs" - If in the production process we had to refer to third-party agents for help, then you should specify which amount of other costs entered into finished products. For example, on the table it was necessary to make laser engraving in the family monogram. We had a service of third-party refinement. If these services were decorated with a simplified method using the document "Arrival of goods and services", where we should indicate the division in the tab, which is now issuing a prediction, the cost of these services is hanging on account 20.01. It must be specified in the "Defense Report". If a third-party refinement was drawn up through the "order of the supplier" and "Obtaining processing services", then we already do not have a Davalic material "Red Tree", we have a "worktop blank with Montel." It already contains the cost of third-party improvements and must be specified on the Materials tab.

"Distribution of other costs" - On this tab, it can be indicated that third-party refinement was required only by a particular product produced, and not all of all. If this is not fundamentally, we can use "Aligning other costs" by putting the appropriate check mark in the settings.

"Technological operations" - If production workers receive a salary of the transaction and you expect it in the program, then specify who performed what operation. In the operation itself (in the directory), a racination and duration in seconds / minutes should already be laid. The document remains only to specify how many operations were committed. For example, an assembly operation has a rating of 2 rubles. 80 cop. in a minute. Worker collected stool for an hour. So we specify the number of operations - 60.

"Artists" - Saders who worked on this product. Immediately indicates who he received. For example, one worker could collect stool and get 168 rubles, and another employee collected the table and received 400 rubles. At the same time, a person who bred adhesive for the table and herd, is on the salary. I do not specify it anywhere.

"Distribution of technological operations" - Everything is similar to the distribution of materials or other costs.

Although in the program and laid "input on the basis of" from the "Replacement Report" to create "requirement-invoice", I recommend the dates in the documents to correct so that the sequence is exactly the following: first requirement, because the issue.

Also, the production of finished products can be decorated with a document "Combining nomenclature". In this situation, it will not be necessary to issue a "requirement-invoice", but there will be no place to indicate the cost of labor and third-party refinement.