About accounting of automotive tires. How organizations write off the cost of replacing car tires. Accounting: Tire Acquisition

The accounting order of automotive tires depends on whether they are acquired with the vehicle or separately from it.

Victoria Zhmulin, Senior Auditor LLC "Vit-Audit"

The tire is one of the main elements of the driving part of the vehicle. Tires, with the exception of purchased with the main means, are taken into account in the composition of material and industrial stocks. Data features material values directly affect the order of their accounting and documentary. Tires are constantly exposed to elevated wear and quite often fail to expand the deadline for their exploitation. In addition, worn tires can be both restored and disposed of, which has different accounting consequences. Tires also have certain seasonal properties that dictate the frequency of their use during the operation of the car.

In accordance with paragraph 10 of methodological instructions on accounting of fixed assets approved by the Order of the Ministry of Finance of the Russian Federation of 13.10.03 No. 91n, unit accounting OS is an inventory. The inventory is recognized as an object with all devices and accessories, or a separate constructively separate item intended for performing certain independent functions, or a separate complex of constructive articulated objects, which are a single integer intended to perform certain work.

Since the use of the tire acquired with the car is impossible separately from it, then in initial value The car is included, including the cost of a spare wheel with a tire, a chamber and a riming ribbon.

That is, tires, including spares purchased with the car, are taken into account in the main agent and are reflected in the account 08 "Investments in fixed assets" When the cost of the car is fully formed, an accountant is issued

DT01 "Fundamentals" - KT08 "Investments in non-current assets".

Acquisition of tires separately from the car

Automobile transport companies have industry instructions for income and expenses, which is approved by the Order of the Ministry of Transport of Russia of June 24, 2007 No. 153. According to this instruction, the cost of spare parts for the repair of rolling stock and the cost of automotive tires is included in material expenses (p. 42). In the same article, the costs of restoration of wear and repair of automotive tires are taken into account, but only within the limits approved by the Ministry of Transport, which is fixed in accounting policies Organizations (p. 43). Excessive expenditures on wear restoration and tire repair are included in other expenses (p. 97).

According to the instructions for applying an account plan on subaccount 10-5 "spare parts", the presence and movement of acquired or made for the needs of the main activity of spare parts intended for the production of repairs, replacing worn parts of machinery, equipment, vehicles, and automotive tires in stock and turnover.

According to paragraph 42 of the methodical instructions on the accounting of material and industrial reserves, approved by the Order of the Ministry of Finance of the Russian Federation of December 28, 01 No. 119n, the materials are a type of stock. Materials include raw materials, basic and auxiliary materials, purchased semi-finished products and components, fuel, containers, spare parts, construction and other materials.

Thus, the tires purchased separately from the car must be taken into account in the composition of the materials. At the same time, the price of tire does not affect the order of their accounting.

Documenting

To accounting tires apply intersectoral forms primary documentation According to the MPZ accounting, which are approved by the Resolution of the State Statistics Committee of Russia from 30.10.97 No. 71a. These forms include: court order (form No.m-4), limit-intricate map (form No.m-8). Organization for accounting for tires may be beyond unified form primary documents independently develop and apply in economic activity Your documentation that meets the requirements of Art. 9 of the accounting law (p. 100 methodological instructions on the accounting of the MPZ). At the same time, the forms of documents developed by the Organization independently need to be consolidated in accounting policies. However, organizations can use the existing experience. For example, the Order of the Ministry of Agriculture of Russia dated 16.05.03 No. 750 approved specialized forms of primary accounting documentation For APK enterprises, including the tire accounting card (form No. 424-APC), which is conducted from the moment of tires and until their write-off (disposal). You can also use the car accounting card, which is an application to the order of the Judicial Department under the Armed Forces of the Russian Federation of 30.06.08 No. 104 "On approval of the instructions on the procedure for maintenance, operation, maintenance and repair of service vehicles". In Appendix No. 12 to the previously operating rules of operation of automotive tires AE 001-04, approved by the order of Miktrans Russia of 21.01.04 № SOM-9-P, also contains the form of a tire accounting card.

In the tire accounting card, the technical condition of the tires on the car, including defects, nature and damage size, is indicated. For tires, used when installing on another car, their previous mileage is written. After repairing local damage, tire accounting continues on the same card. Monthly mileage is made in each card every month.

When replacing the tire on the chassis wheels, the driver is obliged to inform the person responsible for accounting the tire work, the replacement date, the factory number of the replaced tire, the speedometer readings at the time of installation. These data are also fixed in cards.

If the tire is removed from operation, the discontinuity date is indicated in the accounting card, the reasons defined by the Commission, the residual height of the tread pattern (most of the depreciation), the place where the repair, restoration or utilization of the tire will be repaired. When the tire direction for the restoration, the deepening of the tread pattern or in the subsidy, the tire accounting card is signed by members of the Commission that produce a tire inspection. IN this case Accounting card is the act of writing off the tire. On tires received after recovery, new card accounting cards are becoming.

When utilizing tires (full wear, malfunctioning damage) In addition to the standard design of the tire accounting card, the act on their write-off (disposal) is drawn up. This document is issued by the Commission appointed by the company's head. In the act for write-off (utilization) indicates the cause of the testing of the tire: an unacceptable residual height of the tread pattern; Destruction not subject to repair (gap, longitudinal rubber, etc.).

Write off the cost of tires to the expenses of the organization

The cost of tires organization has the right to write down in costs when the following circumstances occurs:

At the time of actual disposal due to wear or damage;

At the time of installation on the car;

Evenly as you use.

Depending on the selected method of reflecting the value of tires in the cost of the organization, it is also reflected in accounting for tire utilization. Let us dwell on each way of accounting in more detail.

1. Write off the cost of tires in costs at the time of actual disposal due to wear or damage.

According to the instructions for the application of the account plan: on subaccount 10-5, the presence and movement of acquired car tires in stock and turnover are taken into account. From the foregoing, the need to use the second-order subaccount, for example 10-5-1 "tires in stock, 10-5-2" tires in turning ", follows. Then, when accepting tires from the warehouse, it is issued accounting: Dt10-5-1 - KT10-5-2and when writing off tires from accounting due to unsuitability: Dt20, 23, 25, 26 - CT10-5-2.

However, when using this option, the accounting methodology is violated, and that is why. According to paragraph 6 of PBU 1/2008 "Accounting Policy of the Organization" (Order of the Ministry of Finance of the Russian Federation of October 10, 2007 No. 106n) The accounting policy of the Organization should ensure greater readiness to recognize in accounting expenses and liabilities than possible income and assets, not allowing the creation of hidden reserves (certificate requirement). When writing off tires due to their unsuitability, this requirement is not respected.

In addition, this method of accounting distorts the cost of the services provided, the work carried out, since the cost of tires will be written off in reporting periodIn which their actual operation was minimal.

Thus, this version of tire accounting is not recommended for use. For accountants, still using such a procedure for writing off the cost of tires, consider its reflection on the example.

2. Write off the cost of tires in the cost at the time of their installation on the car.

According to paragraph 93 of the methodological instructions on the accounting of the MPZ as the materials from the warehouses (storage rooms) of the divisions on the plots, in the brigades, on the jobs, they are debited from the accounting accounts of material values \u200b\u200band are credited to the relevant accounting accounts for production (20, 23).

In accordance with paragraph 16 of PBU 10/99, the "organization expenses" costs are recognized in accounting in the presence of the following conditions:

Consumption is made in accordance with a specific contract, the requirement of legislative and regulations, customs of business turnover;

The amount of flow can be determined;

There is confidence that as a result of a specific operation there will be a decrease in the economic benefits of the organization. This confidence is in the case when the organization submitted an asset or there is no uncertainty regarding the transfer of an asset.

In addition, the replacement of tires acquired instead of unsuitable autores, which received in the car, can be considered the repair of the machine, therefore, on the basis of paragraph 27 of PBU 6/01, expenses are recognized in the reporting period in which the repair is completed.

Based on the above, the use of this version of tire accounting can be considered reasonable.

However, regardless of whether the car tires are labeled on the balance sheet or no longer, the accountant will have to track their movement. Indeed, during the operation of the tire, it may be necessary to repair it, and after the bus resource has been developed, the management of the enterprise has to decide on the need to restore the spent rubber or disposal. And in the other case, the tire is transmitted to third parties specializing in the restoration of tires. For this organization, it is necessary to have accurate information about their quantitative and valuation. It is also necessary to remember that during the utilization of tires produced production waste, and the organization should apply the methods of their accounting, enshrined in accounting and tax accounting. At the same time, the amount of waste formed at the enterprise directly affects the size of environmental payments.

In order to control the safety of used tires written off from the balance, we advise you to organize their off-balance accounts on an additionally entered account, for example, on the account 012 "Tires passable". This off-balance account should be included in the work plan of the organization's accounts.

3. Write off the cost of tires evenly as they use.

When choosing this method of reflecting the value of tires, the organization's costs are followed by the principle of compliance and expenditures, enshrined in paragraph 19 of PBU 10/99, there is economic substantiation when applying this accounting option (tires are debited in the period of their actual use).

Option of uniform write-off of tires is also allowed regulatory acts Accounting. In particular, by virtue of paragraph 94 of the methodological instructions on the accounting of the MPZ, the cost of materials released for production, but relating to future reporting periods, is credited to the account of accounting for future periods. According to paragraph 65, accounting and accounting provisions and accounting reporting In the Russian Federation, approved. Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n: the costs produced by the organization in the reporting period, but relating to the following reporting periods, are reflected in accounting balance A separate article as the expenses of future periods and are subject to write-off in the manner established by the Organization, during the period to which they relate.

In addition, for accountants of large transport companies Write off the cost of tires to costs at the time of their commissioning can significantly affect the profit indicator.

Thus, the use of this version of accounting for the value of tires and their write-off is the most optimal (see example 2).

Written off tires, the use of which is possible in economic purposes or that are subject to delivery in the form of waste (subject to disposal), come to the organization's warehouse on the basis of an act to write off and invoice on

internal movement of material values \u200b\u200b(p. 129 instructions for accounting of material and industrial stocks). The remaining waste from writing off tires is estimated at the cost of debiting the cost based on the price of possible use and are credited at the specified value on financial results Organizations. According to the account plan, the presence and movement of worn tires and duck rubber are recorded on account 10, subaccount 6 "Other materials" as waste.

In order to calculate the income tax under return waste, the remains of raw materials (materials), semi-finished products, coolants and other types of material resources, formed in the process of manufacturing goods (performance, service, services), partially lost consumer qualities of the source resources (chemical or physical properties) and because of this used with elevated costs (reduced product output) or not used direct destination (paragraph 6 of Art. 254 Tax Code RF).

Automotive tires that are not subject to further use, in tax returns are also return waste, and their assessment on the side is carried out at the price of the implementation (sub. 2 of paragraph 6 of article 254 of the Tax Code of the Russian Federation).

Receipts from the sale of worn automotive tires are recognized by other income, for accounting which account plan 91 is intended, subaccount 1 "Other incomes".

Realization of return waste according to 1 p. 1 of Art. 146 of the Tax Code of the Russian Federation is recognized as an object of value added tax. The tax base VAT is defined as the cost of such waste, calculated on the basis of the prices defined in accordance with Art. 40 of the Tax Code of the Russian Federation, without the inclusion of VAT (paragraph 1 of article 154).

In order to calculate the income tax, revenues from the implementation of return waste are taken into account in the composition of income from the implementation (Article 249 of the Tax Code of the Russian Federation). The resulting income decreases on the cost of return waste, as well as other expenses related to their implementation (paragraph 1 of Art. 268 of the Tax Code of the Russian Federation).

Tires have to change frequently. First, they are rapidly wear out on Russian roads. Secondly, they must be changed to the winter and summer seasons. Thirdly, unexpected damage to tires occur - punctures, cuts. Consider the features of document management on reception, vacation and movement of tires, as well as the procedure for accounting and taxation of their value.

Car tires differ in their intended, design, tread pattern, climatic execution and dimensions. For these indicators, car tires may be of the following types:

continuous use tires (all-season tires);
pERIODIC OPERATION TIRS (Winter and Summer Rubber).

The latter have better operational properties, but all-season tires are used in order to save organizations. They are subject to replacement if the mileage exceeded a mileage installed by the manufacturer or tire damage occurred.

First of all, organizations need to develop internal organizational and administrative documents necessary for accounting and controlling automotive tires. According to clause 3 of the methodological instructions on accounting of material and industrial reserves, approved by the Order of the Ministry of Finance of Russia of December 28, 2001 No. 119n (hereinafter referred to as Methodical instructions No. 119n) in them may be installed:

forms of primary documents for receiving, leave and moving tires and the order of their completion, as well as the rules of document management;
scroll officials divisions that are entrusted to obtaining and vacation of the MPZ;
the procedure for monitoring the rational use of automotive tires.

Documents that are needed for registration economic operations on the movement of automotive tires, is:

commodity overhead and other accompanying documents (when accepting and operating automotive tires);
car tire accounting card (during operation);
vedomost (act) to write off automotive tires.

To date, the accounting order of automotive tires is regulated by the rules of operation of automotive tires (AE 001-04), approved by the order of the Ministry of Transport of Russia dated January 21, 2004 No. AK-9-P (hereinafter referred to as Rules). It seems that these rules have lost strength, since they themselves are indicated by the deadline for their action - January 1, 2007. But new rules have not yet come up with, so we advise you to be guided by them. True, in general, there is no sharp need to keep the work cards of the tires approved by the rules if other documents are in order. For example, commodity invoices, supply contracts, contracts for the transportation of goods by road, invoices, payment orders, turnover Vedomosti According to commodity and material values \u200b\u200b- a substantial report on subaccount 10.5, acts to write off parts, consolidated registers of the work of the tires, the register of speedometers in the mileage of cars, etc. For example, in the Resolution of the FAS of the North Caucasus District of July 21, 2010 No. A32-43572 / 2009 The judges fell to the side by the taxpayer, recognizing the inclusions of the income tax, penal, a fine, since the taxpayer's transfer of tires, as well as the availability of documentary evidence of their write-off, as a result of the implementation of entrepreneurial activities, was confirmed and without tire accounting cards, specified in the rules.

The information contained in the tire accounting card allows us to evaluate its technical condition. If the tire is suitable for operation, it cannot be removed from the car or transferred to the pit. If the tire is not suitable for operation, it is removed, and in its accounting card the mileage is indicated, the reason for the removal and order of its further use (in repair, to restore or in the pit).

Then the data from the accounting card is transferred to the statement (acts) to write off automotive tires, on the basis of which the accounting operations are reflected in accounting.

Accounting automotive tires

Automotive tires purchased by the organization, in their characteristics and purpose are turnover assetswho are recorded in the organization's accounting records as material and production reserves (MPZ), which should be recorded in accordance with the accounting regulation "Accounting of material and production reserves" of PBU 5/01 (approved by the Order of the Ministry of Finance of Russia dated June 9, 2001 No. 44N).

According to paragraph 2 of PBU 5/01, assets used as raw materials are accepted as raw materials when performing work. The exceptions are tires (including spare), which entered the organization together with the purchased cars. In this case, they are taken into account as part of the object of fixed assets.

According to paragraph 6 of the Regulation on accounting "Accounting for fixed assets" of PBU 6/01 (approved by the Order of the Ministry of Finance of Russia of March 30, 2001 No. 26n) The object of fixed assets is recognized as an inventory facility with all devices and accessories or a separate constructively separate item intended for execution specific independent functions.

The complex of constructive articulated items is one or several items of one or different purposes that have common devices and accessories, the overall control, mounted on one foundation, as a result of which each object included in the complex can perform its functions only as part of the complex, and not independently.

Thus, as the object of fixed assets is taken into account by property or complex that can perform their functions on their own. If the property does not have functional independence, it should be reflected in the composition of the complex, which can be considered an inventory object from the standpoint of the provisions of PBU 6/01.

A similar position is also presented in the instructions for the application of an accounting plan for financial and economic activities of organizations (approved by the Order of the Ministry of Finance of Russia of October 31, 2000 No. 94n).

In the instructions for applying an account plan to account 10 "Materials" subaccount 5 "Spare parts" it is said that car tires (tire, camera and rim tape), on wheels and in stock during the vehicle, included in its initial cost, are taken into account in Composition of fixed assets.

According to paragraph 2 of paragraph 6 of PBU 6/01 if there is several parts with the object different time useful use Each of them is taken into account as an independent inventory. This order is beneficial to the taxpayer, since it allows you to separate expensive property into several objects and immediately write down those of them, the cost of which does not exceed 20,000 rubles. (or other limit established in accounting policies), saving on property tax.

However, take into account the car as the main remedy without wheels can not be, as it is not able to generate income. And this is one of the conditions for adopting an asset to account as an object of fixed assets.

In addition, in paragraph 6 of PBU 6/01, there is a reservation that if there are several parts from one object, the useful life of which will differ significantly, each such part is taken into account as an independent inventory.

The accounting standard does not say which level of materiality should be used to separate the objects of objects representing a single integer, into several inventory objects, which gives the right to the accountant to solve this issue at its own discretion.

Therefore, an organization can establish its level of materiality in accounting policies. If it is low, then the organization appears tax risks With regard to settlements with a property tax budget. In order to avoid this on the general methodology for accounting for capital expenditures, automotive tires on wheels of vehicles (including on a spare wheel) should be reflected in the initial cost of the car.

When transmitting tires in the organization's accounting accounting, a one-time write-off of their value on the accounting accounts on the basis of clause 93 of Methodical Indications No. 119H is made. At the same time, all conditions for the recognition of the consumption established by clause 16 of the Regulation on accounting "Expenses of the Organization" of PBU 10/99 (approved by the Order of the Ministry of Finance of Russia dated May 6, 1999) were fulfilled, namely:

consumption is made in accordance with the customs of the business turnover;
the amount of consumption can be reliably determined;
as a result of the installation of tires on the vehicle, there has been a decrease in the economic benefits of the organization.

When transferring to use, automobile tires are estimated according to paragraph 16 of PBU 5/01 - at the cost of each unit.

Example

LLC Avtodor in the winter of the current year has acquired a passenger car with a winter tire set. The car is used on management purposes. In October of the same year, a set of summer rubber (4 pieces) was acquired for 9440 rubles, including 18% VAT - 1440 rubles, and installed on the car. In accounting, LLC Avtodor, the following accounting records were made:

Debit 10 "Materials" subaccount 5 "Spare parts" Credit 60 "Calculations with suppliers and contractors"

8000 rub. - the set of summer rubber set is credited;

Debit 19 "VAT on acquired values" Credit 60 "Calculations with suppliers and contractors"

1440 rub. - reflected the amount of "entrance" VAT;

Debit 68 "Calculations for taxes and fees", subaccount "VAT"

Credit 19 "VAT on acquired values"

1440 rub. - The sum of "entrance" VAT is brought to the tax deduction;

Debit 26 "General expenses" Credit 10 "Materials" subaccount 5 "Spare parts"

8000 rub. - Tires are installed on a passenger car.

Seasonal tires that were removed from the car in connection with the change of the season must be credited to the warehouse.

The procedure for reflection of such operations is not provided for by regulatory acts on accounting. Seasonal tires that were removed from the vehicle and are credited to the warehouse, do not apply to unused materials, nor to return waste. On the one hand, they were already in operation (were used), and on the other, they did not lose their consumer properties.

Calling seasonal tires in the accounting accounting should be reflected in the debit of subaccount 10-5 "spare parts" in correspondence with the credit of accounting accounts 20 "Basic Production", 23 "Auxiliary Production", 26 "General Expenditures", 44 "Sale expenses" and etc.

Discontinued tires, which can still be used without repair, are accounted for by value calculated with the wear, which is determined based on the run.

Thus, it is reduced to the cost of production (or costs for sale) of the current reporting period by the amount of returned automotive tires.

Determine the cost of removed from the wheels, the organization can independently establishing the norms of the operational run, focusing on specifications relevant tires.

You can also focus on temporary rules of operational mileage of motor vehicles of RD 3112199-1085-02. On the one hand, the rules were canceled back in 2004. On the other hand, by decision of the Commission of the Ministry of Transport of Russia dated April 18, 2006, their action was again extended before the entry into force of the relevant technical regulations (the information letter of the Ministry of Transport of Russia dated December 7, 2006 No. 0132-05 / 394). Such a decision is made to ensure the safety of operation of motor vehicles and rational normalization of automotive tires.

The rules of the operational mileage of tires of motor vehicles are established by organizations based on the average mileage of tires. The Ministry of Transport of Russia proposes to use correction coefficients to the average tire mileage standards depending on the operating conditions of the vehicle. In this case, the norm of the operational run of the tire according to paragraph 3.3 of the time norms should not be below 25% of the average mileage.

The average mileage of Russian-made tires for passenger cars is approximately 40,000-45,000 km. For overseas production tires, the average mileage is 50,000-55,000 km. Tire mileage trucks

value above:

for domestic tires, it can reach 100,000 km;
for buses of foreign production - 180,000 km.

The cost of tires returned to the warehouse is calculated according to the following formula:

Example

Winter tires removed from the car can still be used. Initial cost

each tire is 2000 rubles. The runtime of the data of the tire data set by the organization is 50,000 km. During the period of operation, the actual mileage amounted to 20,000 km. Consequently, the cost of each tire returned to the warehouse is 1200 rubles. [(50,000 km - 20 000 km): 50,000 km h 2000 rubles].

In accounting, AVTODOR LLC will be made the following entry:

Debit 10 "Materials" subaccount 5 "Spare parts" Credit 26 "General expenses"

4800 rub. (1,200 rubles. H 4 pcs.) - A set of winter rubber is credited to the warehouse, removed from the passenger car.

Tax Accounting Tires

The vehicle that the organization acquires is taken into account as a single inventory facility not only in accounting, but also for tax purposes.

Car tires that are purchased separately from the car are not included in the amortized property on the basis of subparagraph 2 of paragraph 1 of Article 253 of the Tax Code of the Russian Federation, but are taken into account as part of the costs of maintenance and operation, repair and maintenance of fixed assets and other property, as well as Maintain them in a working (relevant) state.

If seasonal tires are replaced, the cost of purchasing a new tire kit should be qualified as material expenses for the purchase of materials used to maintain fixed assets according to subparagraph 2 of paragraph 1 of Article 254 of the Tax Code of the Russian Federation.

If the replacement of worn tires occurs, then on the basis of paragraph 1 of Article 260 of the Tax Code of the Russian Federation, the costs of their acquisition qualify as the repair of fixed assets and recognize for the purpose of calculating income tax.

According to paragraph 2 of Article 272 of the Tax Code of the Russian Federation, the costs of acquiring automotive tires should be recognized for tax purposes on the date of transmission to use, that is, on the date of installation of tires on the car.

As for seasonal tires removed from the car and transferred to the warehouse, the value of these assets is not reflected in the tax account. Since the amount of material expenses is reduced by the price:

remnants of material and production reserves transferred to production, but not used in production at the end of the month (clause 5 of Article 254 of the Tax Code of the Russian Federation);
return waste (paragraph 6 of Art. 254 of the Tax Code of the Russian Federation).

The remains of material and production reserves are estimated at the same cost, on which they were included in the cost of debiting.

Tires removed from the vehicle cannot be qualified as commodity and material values \u200b\u200bnot used in production at the end of the month, since the automotive tires were installed on the car, which means that were used, wearing and lost their original state.

At the same time, the used tires cannot be considered as returnable waste. At the same time, under return waste, remnants of raw materials and materials, semi-finished products and other types of material resources formed in the process of manufacturing goods (performance, services, services), partially lost consumer qualities of the source resources and, by virtue of this, used with increased costs or not used appointment.

Seasonal tires under this definition are not falling. Consequently, for tax purposes, seasonal tires cannot be considered as reserves, nor as returnable waste. Thus, the amount of material expenses does not decrease by the cost of seasonal tires taken from the vehicle. As a result, when gaining tires taken to a warehouse in accounting, a taxable temporary difference is formed in accordance with clause 12 of the accounting situation "Accounting for calculations on the income tax of organizations" PBU 18/02 (approved by the Order of the Ministry of Finance of Russia dated November 19, 2002 No. 114n). Based on this difference, a deferred tax liability is formed.

Example

In tax accounting, the cost of automotive tires surveyed to the warehouse is not taken into account. As a result, taxable temporary difference occurs in the amount of 3600 rubles, on the basis of which a deferred tax liability was formed:

Debit 68 "Calculations for taxes and fees" subaccount "Tax settlements

on profits "Credit 77" Deferred Tax Liability "

960 rub. (4800 rubles. H 20%) - a deferred tax liability formed.

With the wear of automotive tires, the organization has the need for their repair or replacement.

Repair and restoration of tires can be made both by the organizing and specialized car services. In the case of self-repair, the organization carries the cost of purchasing spare parts to cars (cameras, tires, rims of wheels, balancing goods, etc.) and labor remuneration, which produce repairs.

If it is impossible to repair tires without special equipment, the organization can use the services of specialized enterprises. In this case, spare parts for cars can be purchased independently. In such a situation, the organization pays for auto repair only services for replacing and installing spare parts or the cost of spare parts will be taken into account in the cost repair work Car service.

When transmitting tires for recovery on the sheard-repair plants, their cost is transferred in accounting on subaccount 10-7 "Materials transferred to the side processing".

According to paragraphs 7 and 18 PBU 10/99, the costs of maintaining vehicles in good condition are expenses for ordinary species Activities and are recognized in the reporting period in which they took place, regardless of the time of actual payment of money and other form of implementation. At the same time, the following wiring is made in the accounting accounting of the organization:

Debit 20 "Basic Production", 26 "General Expenditures"

Credit 60 "Calculations with suppliers and contractors", 71 "Settlements with accountable persons", 76 "Calculations with different debtors and creditors"

Reflects the cost of repair or replacement of automotive tires.

For tax purposes, the cost of repairing tires can be taken into account as other expenses related to production and implementation.

Note that currently regulatory documents that establish the costs of the cost of restoration of wear and repair of automotive tires are absent. That is why these costs are expenses for conducting current repairsthat

includes in the cost of production, works, services as costs of maintaining fixed assets in working condition. At the same time rationing specified expenses not provided.

If the tires have destruction that are not subject to local repairs or restoration by imposing a new tread, then, by decision of the Special Commission, created in the enterprise, are written off into scour. Such tires come to the warehouse by weight in price prices, for which they are surreated to the tire-repair plants. In accounting, organizations are credited to the subaccount 10-6 "Other materials".

___________________________

V.G. Molchanov, Expert
LEGAL CONSULTING GARANT

In commercial organizations, vehicles - cargo and passenger cars are on the balance sheet. During the period of operation, these vehicles are depreciated, the parts of cars, tires and tires naturally wear out. The article discusses the procedure for accounting for the write-off norms and the service life of automotive tires.

Keywords: Norms of write-off spare parts and consumables, accounting, spare parts, consumables, commercial organizations

Norms of operational run. Currently, the regulatory legal acts do not establish any norms of write-off spare parts and consumables (including tires) used in the operation of motor vehicles of commercial organizations.

In accordance with the Ministry of Transport of Russia dated August 24, 2012 No. 03-01 / 10-2830Sh, automotive tires are determined by the automotive tire manufacturer.

Thus, the head of the Organization has the right to establish the norm of the car tire meringue by its order, based on the information of manufacturers. If there is no such, then the experience of operating vehicles in the organization can be used, as well as the available information of manufacturers' plants about similar car tires.

In any case, when developing and approving the rules of operational run, it should be borne in mind that they must comply with the criteria specified in paragraph 1 of Art. 252 Tax Code of the Russian Federation (Tax Code of the Russian Federation), i.e. Be reasonable (economically justified) and documented.

In addition, according to sub. 5.1. 5 of the main provisions for the access of vehicles for operation and responsibilities of officials to ensure the safety of road traffic rules approved by the Decree of the Government of the Russian Federation of October 23, 1993 No. 1090 "On Rules of Road", the operation of vehicles is prohibited if there is a passenger Car tires with a residual tread pattern tread is less than 1.6 mm, trucks - 1 mm, buses - 2 mm.

It is obvious that the height of the tread depends not only on the mileage of tires, but also from the operating conditions. That is, car tires can be discontinued also in the event of the inadmissibility of their further use due to their damage.

Accounting. In accounting, automotive tires purchased separately from the car are recorded. 10 "Materials" in accordance with the accounting account of the financial and economic activities of organizations and instructions for its use, approved by the Order of the Ministry of Finance of Russia from 31.10.2000 No. 94n (hereinafter referred to as the Plan of the Accounts).

In accordance with paragraph 93 of methodological instructions on accounting records of material and industrial reserves, approved by the Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n (hereinafter referred to as Methodical instructions), when transmitted, materials are written off on accounting accounts.

At the same time, the cost of automotive tires is charged with sch. 10 "Materials", subaccount 10.5 "Spare parts", in debt accounting account accounting, for example, sch. 20 "Main Production" (PP. 93 and 95 Methodical Indications, PP. 5, 7 Accounting Regulations "Costs of the Organization" of PBU 10/99, approved by order of the Ministry of Finance of Russia from 06/06/1999 No. 33N PBU 10/99).

To monitor the movement of automotive tires, their accounting on the off-balance account may be organized: Dt sch. 012..

When removing the tires from exploitation on the basis of an act to write-off, they are subject to gaining to the warehouse in the cost of waste. The presence and movement of worn tires and the duck rubber is recorded for s. 10 "Materials", subaccount 6 "Other materials" as a lean.

Clause 111 of methodical instructions established that the waste generated in the divisions of the organization are collected in the prescribed manner and give up for warehouses for subwoading with an indication of their name and quantity. The cost of waste is determined by the organization based on the current prices for scrap, scrap, vehicle, etc. (i.e., at the price of possible use or sale).

Tire utilization, not suitable for recovery, can be carried out by concluding a contract with a specialized organization engaged in tire utilization.

According to paragraph 54, the provisions on accounting and accounting reporting in Russian Federationapproved by the Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34N, the material values \u200b\u200bremaining from the write-off of unusable to the restoration and further use of items coming on market value At the date of write-off and the corresponding amounts are credited to financial results commercial organization. In accounting, waste remaining from the write-off of material values \u200b\u200b(Utilsyrigh) belongs to the account. 91: Dt sch.10 "Materials", subaccount 6 "Other materials" Kt sch.91 "Other income and expenses" - worn tires are taken to account as a lean.

The delivery of worn tires of a specialized organization is drawn up in accounting as the usual implementation of materials. The income from the sale of material and production reserves is taken into account as part of other income (clause 7 of the Regulations on Accounting "Revenues of the Organization" of PBU 9/99, approved by the Order of the Ministry of Finance of Russia from 06/06/1999 No. 32N): Dt sch.62 76 "Calculations with different debtors and creditors") K-T sch. 91 "Other income and expenses" - received income from the sale of tires of a specialized organization.

At the same time, the utilized tires are debited with sch. 10 "Materials", subaccount 6 "Other Materials" and are reflected as other expenses of the organization in accordance with paragraph 11 of the Regulation on accounting "Costs of the organization PBU 10/99, approved by order of the Ministry of Finance of Russia from 06.05.1999 No. 33N:

Dt sch.91 "Other income and expenses" Kt sch.10 "Materials", subaccount 6 "Other materials" - written by the cost of tires implemented;

Dt sch.91 "Other income and expenses" Kt sch.68 accrued value added tax (VAT).

At the same time, according to the author, tires that are subject to write-off followed by retirement may not affect accounting accounts. Their cost was included in the cost of work, services on commissioning, and accounting for control purposes was organized on the off-balance account.

Then, in the case of tires, in accounting, the disposal will affect the following records:

Dt sch.62 "Calculations with buyers and customers" ( 76 "Calculations with different debtors and creditors") Kt sch.91 "Other income and expenses" - revenue is recognized;

Dt sch.91 "Other income and expenses" Kt sch.68 "Calculations for taxes and fees" - accrued VAT;

Kt sch. 012. – written off from the off-balance account left tires.

For your information. Clause 1 Art. four Federal Law of 06/24/1998 No. 89-FZ "On the waste of production and consumption" (hereinafter - Law No. 89-FZ) determines that the ownership of waste belongs to the owner of raw materials, materials, semi-finished products, other products or products, as well as goods ( Products), as a result of the use of which these waste were formed.

In accordance with the federal classification catalog of waste, approved by the Order of the Ministry of Environment of Russia of 02.12.2002 No. 786 "On Approval of the Federal Classification Catalog of Waste", the Tires are exhaust refer to the 4th class of danger.

Tires subject to disposal as hazardous waste may not be reflected in accounting accounts at market prices, their disposal (transfer for disposal) is reflected by the debiting on the loan of the off-balance account.

The transfer of such waste into recycling is reflected in the journal of accounting for the formation and movement of waste, and in Section. 4 "Placement of production and consumption" Order of Rostechnadzor of 05.04.2007 No. 204 "On approval of the form for calculating fees for negative impact On the environment and the order of filling and presenting the form of calculating the fee for negative impact on the environment.

A similar situation arises in cases where the camera and tires with textile and metal cords that are worn during operation, which are not subject to recovery and recyclable organization for recycling for a fee. The actual scrap rate passed to the processing of a specialized organization is indicated in acts of work performed.

Tax account. The costs of repairing fixed assets produced by the taxpayer are considered as other expenses and are recognized for tax purposes in the reporting (tax) period in which they were implemented in the amount of actual costs (paragraph 1 of Article 260 of the Tax Code of the Russian Federation).

The purchased car tires organization can take into account tax accounting as part of the other expenses related to production and implementation on the basis of sub. 11 p. 1 Art. 264 of the Tax Code of the Russian Federation (Tax Code of the Russian Federation), or as part of the material expenses related to production and implementation on the basis of sub. 2 p. 1 Art. 254 NK RF. At the same time, the question of the recognition of damaged tire with return waste for tax purposes is ambiguous.

In accordance with paragraph 6 of Art. 254 of the Tax Code of the Russian Federation under return waste is understood as the residues of raw materials (materials), semi-finished products, coolants and other types of material resources, formed in the process of manufacturing goods (work, providing services), partially lost consumer qualities of the source resources (chemical or physical properties) and by virtue This used with increased expenses (reduced product output) or not used for direct purpose.

Do not refer to return waste residues of material and production reserves that in accordance with technological process Transmitted to other divisions as a full-fledged raw material (materials) for the production of other types of goods (works, services), as well as associated (conjugate) products obtained as a result of the technological process.

Wherein an important factor In this case, the remnants can be recognized by return waste for income tax purposes, if they partially lost their consumer qualities and are not used for their intended purpose.

From the literal reading of the norm of paragraph 6 of Art. 254 NK RF tires to be disposed of, not suitable for further use, are not recognized by return waste. However, according to the author, when removing the tires earlier, their normative use is possible to use this rate and reduce the amount of material expenses for the cost of return waste defined by one of the methods enshrined in the sub. 2 p. 6 tbsp. 254 NK RF.

Bibliography

Tax Code of the Russian Federation (part of the first): Federal Law of 07/31/1998 No. 146-ФЗ.
Tax Code of the Russian Federation (Part Two): Federal Law of 05.08.2000 No. 117-FZ.
On the rules of the road: Decree of the Government of the Russian Federation of October 23, 1993 No. 1090.
On the waste of production and consumption: Federal Law of 06/24/1998 No. 89-FZ.
On approval of the accounting plan for financial and economic activities of organizations and instructions for its use: Order of the Ministry of Finance of Russia of 31.10.2000 No. 94n.
On approval of the accounting Regulation "Revenues of the Organization" PBU 9/99: Order of the Ministry of Finance of Russia of 06.05.1999 No. 32N.
On approval of the Accounting Regulations "Costs of the Organization" PBU 10/99: Order of the Ministry of Finance of Russia of 06.05.1999 No. 33N.
On approval of the Regulation on accounting and accounting reporting in the Russian Federation: the order of the Ministry of Finance of Russia dated July 29, 1998 No. 34N.
On approval of the federal classification catalog of waste: Order of the Ministry of Environment of Russia of 02.12.2002 No. 786.
On approval of the form for calculating the fee for the negative impact on the environment and the procedure for filling and presenting the form of calculating the fee for the negative impact on the environment: Order of Rostechnadzor dated 05.04.2007 No. 204.
The letter of the Ministry of Transport of Russia of August 24, 2012 No. 03-01 / 10-2830Sh.

Order on the expense rate of tires. Winter rubber write-off norms

How to write off tires in accounting

Almost all commercial organizations contain vehicles on their balance, it may be buses, cargo and passenger cars. Since automotive tires have a limited run resource, and during operation of the technique, depreciation is exposed, then the tires wear out. Accordingly, they need to be written off.

Automotive tires operating norms

Based on the norms provided Federal law from 10.12.1995 №196-FZ (Article 19), it is prohibited to operate vehicles with technical malfunctions, as this may lead to a threat to road safety.

Such a list of faults is determined by the Decree of the Government of the Russian Federation of October 23, 1993 No. 1090. This list includes the following damage provided for automotive tires, if there is no tires to operate:

Erased tire protector, i.e. The tread pattern has a height below the norm: for passenger cars, a norm equal to 1.6 mm is provided, for freight tread height should not be below 1 mm, 2 mm for buses.
The tire has substantial damage in the form of spacing, cuts, breaks that are exposed to cord. Such faults include a stratified tire frame, and a detached protector or sidewall of the tires.
Lack of fasteners (bolts, nuts), impaired form of mounting holes or resizing.
Presence on disk and rims of wheels of various cracks.
Mileage of tires exceeded the regulatory number of kilometers or ended the use of tires established by law.

The presence of the above damage is the basis for writing off automotive tires, since they cannot be used with such damage. Consequently, you need to install new tires on cars.

Write-off of unsuitable tires should be reflected in accounting documents. Legislation that would regulate the conclusion of tires from exploitation today is absent. As a result, organizations account for either guided by the recommendations of the manufacturer's manufacturer on the use of tires, or to establish the service life of the tires for their condition and suitability of operation.

Important! The use of auto strokes that came to disrepair due to damage is dangerous! This can lead to a road traffic accident. The exterior surface of the tread leads to a deterioration in the control of the car, and the naked cord can provoke the ruin break, which leads to a complete loss of driving a car and accident.

Tires to be debited must be disposed of. For this purpose, a certain form of an agreement with the organization that takes the tires for disposal and then forwards the written off the rubber on the tire repair plant for its processing.

Vehicle operational mileage

Currently any legal documents It does not exist to write off tires and other spare parts of vehicles for commercial organizations.

Norms that determine the operational mileage of automotive tires are set by the manufacturer based on the letter of the Ministry of Transport of Russia. In this regard, each head of the commercial organization has the right to independently set the rules of the run, based on the manufacturer's recommendation, and consolidate these norms by its order for the organization.

In the absence of information from the manufacturer's plant on the recommendations of the operation of automotive tires, its own experience of the enterprise is used or recommendations from other manufacturers to produce the same tires.

Developing and approving the rules of operational runs of tires, the head of the organization is obliged to take into account that the norms approved by them comply with the criteria established by the Tax Code of the Russian Federation. These norms, he should justify, cost-to-meet and document.

Automobile tires to be debited must be appreciated and approved by a specially created expert commission. The main document is an act to write-off. He confirms that the tires are not suitable for further operation and instead need to be installed on the vehicle new auto strokes.

Accounting

Automotive tires that are purchased separately from the car in accounting are reflected in the account.10 "Materials. The basis is the plan for accounts of accounting of financial and economic activities of the enterprise and instructions for its use adopted by the Ministry of Finance of Russia.

Transferring tires to use, they are written off on account account accounts.

The basis for this is the methodological instructions on accounting, approved by the Ministry of Finance of Russia.

The cost of the tires themselves are written off from the SC.10 "Materials, subaccount" Spare parts for accounting accounts accounting accounts. Control of the movement of automotive tires is carried out by accounting on the off-balance account Dt sch.012.

In the case of disposal of the tires from operation, the basis of which is the act to write-off, their (tires) will be opened on the warehouse value. The movement of written off tires, their presence, as well as the dumpy tires are taken into account in the accounts "Materials and" Other materials as a subtle.

Waste, which are formed in enterprises divisions, are assembled, in the passing overheads indicate their name and quantity and transferred with overlines to warehouses. Enterprise, focusing on the established prices for scrap, scrap and rag determines the cost of waste. The price must correspond to the one that can be used.

For your information! Tires unsuitable for recovery can be disposed of specialized organization on the basis of a concluded agreement.

Material values \u200b\u200bthat remain in the organization after writing off subjects unsuitable for recovery and further use come at the cost of the market on the market this moment. The corresponding amounts are credited as financial results from a commercial enterprise, that is, in accounting waste, which remains after the write-off of the otvilsyryy, is attributed to the account. 91: Dr. Dt.10 "Materials, subaccount 6" Other materials K-T Sch.91 "Other income and expenses. Tires, unsuitable for recovery, are taken to account as a leaning.

In accounting, the delivery of unsuitable tires on the balance of a specialized organization is drawn up as ordinary implementation. And the income received when selling material and stocks is taken into account with other revenues. In this case, the tires to be disposed of are reflected in accounting documentation How other expenses.

Tax account

The costs that the taxpayer produced on the repair of fixed assets is taken into account as other expenses. They are recognized by the reporting (tax) period when they were implemented in the amount of costs.

Based on the Tax Code of the Russian Federation, return waste is the remains of raw materials or materials formed in the production of goods that have lost their qualities (chemical or physical properties) used with overestimated costs or not directly intended.

If the remnants relating to material and industrial reserves were transferred as a full raw material to other units to produce other types of goods, then they (residues) are not returnable waste.

Important! Remains are recognized as returnable waste in order to tax return if they are not used for their intended purpose and they relate to the remnants that have lost their consumer qualities.

In the norms of the Tax Code of Russia it is said that tires that are subject to disposal, not suitable for further operation, are not refundable and are not recognized as them.

Summing up, we can say that to write off the spent tires you need to perform the following actions:

Create an expert commission on writing off unsuitable automotive tires for the further operation.
Make an act to write off with a mandatory substantiation of the causes of write-off.
Create a disposal (order) on the write-off of tires and their disposal.
Establish write-off in accounting documents.
Organize the utilization of tires from a company licensed to this activity.

Running rate of tires

The mileage rates of automotive tires installed by the Ministry of Transport of Russia are used in commercial institutions owning their own fleet.

These norms use corporate car owners for writing off the served tires. These can be enterprises belonging to the state and individuals. The difference is that for the first set standards are mandatory. Private companies have the ability to change tires on transport ahead of timespecified in regulatory documents.

Mileage rates of various tires

The state standards have various random standards of autoresine for transport of different lifting capacity:

lightweight and light truck machines with carrying capacity up to 2 tons - 45 000 km
cargo vehicles with a carrying capacity of 2-4 tons - 60,000 km
heavy trucks with a load capacity exceeding 4 tons - 65-70,000 km
buses - 90-95 000 km

The mileage rate calculation is made according to the established values \u200b\u200band corrective coefficients. The coefficients are used for the tires used in extreme conditions. There is a big difference between established Russian and European legislators. For example, minimum value Mileage in Europe is equal to 30,000 km, and the maximum is set at a mark of 120,000 km.

Mileage standards and rubber characteristics

Automotive tires mileage norms are installed in accordance with the predicted wear of the tires. To determine these standards, the following characteristics of the autoresine are used:

qualitative indicator, which mainly depends on the technologies used in the production
the composition of the rubber mixture, the content of components in it, increasing elasticity and resistance to wear (rubber, silica)
individual tire performance: size, seasonality, type

Also taken into account the conditions of operation of rubber and car. It is necessary to make a correction for the content of tires in necessary conditions, regularity of car diagnostics and maintenance, driving style, compliance with the driver of the speed mode.

Tire manufacturers independently set the mileage norms for their tires. First of all, it is recommended to be guided by the level of tread wear. To do this, you can use special devices, measuring the tread height of the line or orient to the marker installed by the manufacturer.

Rules for the tires for the GOST are mandatory only for public institutions And they do not always correspond to the real opportunity to use some tires during the specified period.

Write off automotive tires and batteries

The degree of erase of the tread pattern depends on the tire mileage.

The passage of a certain number of kilometers can also be the basis for stopping the operation and write-off tires from accounting accounts. So, in the annex to accounting policies, based on the information provided in Table. 1 - 9 temporary norms, it is possible to establish a high-end tire mileage, taking into account the correction coefficients that depend on the working conditions.

Accounting tires: winter, seasonal, worn out

Rules of operation of automotive tires AE 001-04 Order of the Ministry of Transport of the Russian Federation dated January 21, 2004 AK-9P RD 3112199-1085-02 Accounting of Autoresina, tires. "Automotive rubber in stock; "Automotive rubber in circulation; "Car tires to be recovered.

Order on the rate of consumption tires

When determining the fuel consumption standards, the basic value of the fuel consumption and calculation regulatory valuewhich takes into account the transportation work and the operating conditions of the car.

The basic value of the fuel consumption is determined for each model, brand or vehicle modification.

For cars general purpose The following types of rules are established:

Accounting for road-transport, climatic and other operational factors is made using correction coefficients set as percentage of increasing or decreasing source value Fuel consumption rates.

Attention should be noted that when motor vehicles are operated in the suburban zone outside the city's border, the correction coefficients do not apply.

If you need to use at the same time a few premiums, the fuel consumption rate is set to the amount or difference of these allowances.

Also, the specific value of the correction coefficient is established by order or order of the head of the organization or the local administration.

Subsequent registration with fuel and lubricants is carried out in the program for calculating the fuel consumption used by the Organization or manual accounting.

Convenient program for conducting travel sheets and calculating consumption of fuel.

Demoserver and test period.

Try and you like it.

RD 3112199-1085-02 Temporary rules of operational mileage of motor vehicles

5. The average mileage of tires of trucks (categories N1, N2, N3) 6. The average mileage of buses and trolley buses (categories M2 and M3) 7.

Correction coefficients (K1) Depending on the category of operating conditions of motor vehicles 8. The correction coefficients (K2) depending on the working conditions of motor vehicles

Accounting for seasonal automotive tires (Korshunova

To do this, you can open the additional subaccount of the third order to the subaccount "Tires in stock. In accounting, the purchase of tires is reflected in the following wiring: - listed cash for tires; Debit 10, subaccount "Spare parts," Tires in stock, "New tires, loan 60 - reflected debt for purchased tires; - reflected VAT filed by the seller;

Norms of automobile tires Mintrans 2018

Cars of domestic production and CIS member countries

Cars of foreign production

Calculation of automotive tires

km; Radial tires with a metal cord breaker - 70 thousand km; - For tires of trucks with adjustable air pressure - 30 ... 35 thousand.

km. These standards should be refined for each specific type and model of a modern automotive tire. In general, for radial tires, the warranty mileage may be higher at 20 ... 30% compared to diagonal.

Tires are stored in a vertical position on racks either on the floor or stands by vertical storage (one on another plastics) in the number of rows no more than 6 ... 7 for passenger cars and 4 ... 5 for trucks.

The safety of the driver and passengers is completely dependent on the state of the tires installed on the vehicle. Therefore, it is necessary to carefully monitor their pressure, wear and appearance. If accuracy comply with the rules of operation of automotive tires, the tires will serve as the owner for a long time.

Automotive tires should be chosen based on the season. In winter, winter tires should be installed on the vehicle, summer - summer. All-season tires are not recommended, because They are not sufficiently elastic with severe frost and too elastic at high temperatures. In Russian climatic conditions, such rubber shows itself not in the best way.

Factors affecting the timing of tires:

long exposure to low and high temperatures;
road Little Quality;
ice;
load capacity and general condition of the machine;
speed and nature of driving;
long tire overload;
increased and reduced tire pressure;
action of reagents.

Tire pressure

Tire pressure is very important for their proper operation. Operating tires with too high or, on the contrary, with too low pressure leads to uneven wear and overheating of the tire. Tires with increased internal pressure poorly compensate for the irregularities of the road surface and significantly reduce comfort when driving.

The recommended tire pressure is indicated in the operating instructions for the car, as well as on a special sticker on the car body from the driver's door or on the door of the glove box. Tire pressure is measured using a pocket pressure gauge or compressor installed on petrol stations. Check internal pressure indicators should at least once every two weeks.

External tire state

On the surface of the tread, there should be no foreign objects: nails, fragments, plastic debris, etc.

How to write off tires in accounting

Their departure can lead to a sharp drop in the tire pressure and as a result of a sharp deterioration of the vehicle manageability. It is also necessary to regularly check the sidewall of the tires, following it, it is not ruptures, deformations, hernia and irregularities.

Wear tire

Excessive wear of the tire can damage and puncture, and also seriously increases the risk of avcaplaning. When operating a car, it is important to monitor the residual height of the tread wear indicator, because Safety on expensive depends on this directly. For motorcycles, the minimum tread height value is 0.8 mm, for trucks - 1 mm, for buses - 2 mm, for passenger cars - 1.6 mm.

Lifetime of tires

The recommended operating time of automotive tires set automakers - they advise you to change the tires every 8-12 thousand mileage kilometers. When buying used rubber, it is necessary to check its shelf life. According to the State Standard, the service life of automotive tires should be not more than five years. In some cases, rubber can be operated longer - provided it is a thorough seasonal check.

Load Indices and Tire Speed

On the sidewalls of the tires, their operational characteristics are indicated: load indices and speed. The speed index is a parameter indicating the maximum safe vehicle operation. The load index indicates the maximum possible weight of the car coming to one wheel. Operation of automotive tires with exceeding the recommended parameters will make driving less comfortable, accelerate rubber wear and car suspension.

Tire care

Proper tire care is the most reliable guarantee of their durable work. Manufacturers are recommended to regularly monitor their condition, paying close attention to the state of the tread and sidewalls. The type of tread will allow to determine the general degree of wear, the presence of damage and extraneous particles. The sidewalls look at the presence of cuts and serious deformations. After the end of the winter season, winter tires on the summer should be changed in a timely manner.

When driving, you should always pay attention to long-term vibrations, a strong demolition in the right or left side. The driver should not allow sharp blows about sharp metal objects and always monitor the possible overload of the car. Studded tires should run the first 800-1000 km of run at low speed. In the case of a sharp loss of pressure in tires, it is necessary to immediately produce initial diagnostics or repair of the tire.

Where to buy good tires?

Good tires on cars can be purchased at the SPBKOLESO online store. Here you will find a large selection of summer tires at democratic prices. In addition, you can purchase discs, batteries, motor oils With delivery in St. Petersburg and the region.

PLAN

The procedure for writing off seasonal tires

Tire time operation

Tax account

Tires as an OS classification object

Recognition of expenses

Return seasonal tires to the warehouse

Accounting automotive tires

The main document regulating the maintenance and operation of tires is the rules of operation of automotive tires AE 001-04, approved by the order of the Ministry of Transport of Russia from 01/21/2004 N AK-9-P (hereinafter referred to as the rules), their implementation is mandatory for all vehicle owners.

In accordance with paragraph 83 of the rules for each tire mounted on a car (new, restored or with an in-depth tread pattern) when it is configured or during operation, a card accounting card is started in the form specified in Appendix N 12. The card is carried out before Tires.

Car tires have their own run resource, followed by replacement. When the operational mileage is reached, they are removed from operation (worn tires).

The following options are used for automotive tires. First, the "all-season" tires can be installed on the machine, which change only in the case of complete wear or damage (i.e., replacement of worn tires). Secondly, the tires on the car can be changed on the principle of "winter - summer", i.e. Periodically replace the "summer" rubber on the "winter" (hereinafter - seasonal tires).

Seasonal tires, in case they can be applied (not reached the norm of the operational run), are not subject to removal (paragraph 88 of the rules). In other words, in this situation it is wrong to talk about replacing worn tires.

Tires and a car - a single inventory facility

The object of fixed assets as an asset adopted for accounting, in addition to the requirements for PBU 6/01 (will be discussed below), should be primarily a means, not the subject of labor (p. 46 of the Regulations on accounting and accounting reporting in RF).

In accordance with paragraph 6 of PBU 6/01, the inventory of fixed assets is recognized as an object with all devices and accessories or a separate structurally separate item intended to perform certain independent functions.

At the same time, in the methodological instructions on accounting records of fixed assets approved by the Order of the Ministry of Finance of Russia of October 13, 2003 N 91n, as an example of the formation of the inventory of fixed assets, the following: "Mobile car transport (automobiles of all brands and types, cars-tractors, trailers , trailers, semi-trailers of all kinds and appointments, motorcycles and motor scooters) - In the inventory in the specified group include all adaptation and accessories related to it. The cost of the car includes the cost of a spare wheel with a tire, a chamber and a ribbon ribbon, as well as a set of tools. "

In addition, in terms of accounts to account 10 "Materials" it is noted that car tires (tire, camera and rim), which are on wheels and in stock during the vehicle, included in its initial cost, are taken into account as part of fixed assets.

Thus, a car with automotive tires on wheels (and in stock) is a single inventory.

There is no such object in the OKOF as automotive tires.

Taking into account the above, we can say that when purchasing a car tire (on wheels and in stock), in conjunction with all other parts of the car, it should be considered as a single inventory facility - a car.

Spare parts - MPZ

With the further purchase of tires separately from the car (i.e., after setting a car as an object of fixed assets), the question arises, to which assets include such tires: to fixed assets or to material and production reserves (MPZ).

With the formal reading of PBU 6/01 and PBU 5/01, we can talk about the fact that one of the criteria for the separation of labor tools for fixed assets and the IPUs is the service life (less than 12 months - the MPZ, more than 12 months are fixed assets). Therefore, the assets that are not labor and service life of more than 12 months are fundamental means.

At the same time, such assets, for example, as spare parts, can have a service life, significantly exceeding 12 months, and based on the provisions of PBU 6/01 and PBU 5/01, they should be recognized by the facilities of fixed assets.

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At the same time, in most cases, spare parts are used when repairing fixed assets and their main purpose - replace the corresponding part. In accordance with paragraph 27 of PBU 6/01, the costs of restoring the object of fixed assets are reflected in the accounting records of the reporting period to which they relate.

Thus, if the replacement parts are replaced by the part of the existing inventory facility of fixed assets, then by virtue of paragraph 27 of PBU 6/01, they cannot be qualified as a new fundamental facility, since they are subject to spending on costs in the reporting period when Repaired.

So, spare parts that are designed to repair the objects of fixed assets, which in turn are taken into account as an inventory with all adaptations and accessories or as a separate complex of constructive articulated objects (that is,

when the item was already initially involved in the object, which shall be replaced during the repair), should be qualified as a MPZ regardless of their useful life.

Consider the situation in which the cars were taken to account as a single inventory subject, taking into account all accessories, including with automotive tires. At the same time, the following options for such a replacement are possible:

1) replacement of worn "all-season" tires (i.e., seasonal tires are not used);

2) replacement of worn seasonal tires (i.e., when, for example, in summer, replacement of worn summer tires on new summer (similar to winter);

3) Replacing summer tires for winter and vice versa.

It should be noted that the replacement of worn tires to the new (option 1 and 2) can be viewed as repairing the main means (replacement of the worn item to a new one), and the replacement of summer tires on the winter and on the contrary, it would be illegally able to replace the replacement details.

Thus, it can be unambiguous that in the case of replacement of tires according to options 1 and 2, automobile tires are spare parts that were used during repair and in accordance with clause 27 of PBU 6/01 can be recognized by the costs associated with the repair of fixed assets and reflect In accounting accounting of the reporting period, to which it is believed. In other words, such automotive tires cannot be taken into account as an independent inventory object, i.e. They are subject to inclusion in the MPZ (including if their service life of more than 12 months).

Automotive tires that are installed on a car instead of worn (options 1 and 2) are subject to write-off from account 10 "Materials" to the appropriate cost accounts at the time of their installation on the car (clause 27 of PBU 6/01).

Seasonal replacement of tires

The most unresolved question is the accounting of operations related to the replacement of summer tires for the winter and vice versa (option 3). In this case, the replacement of worn tires does not occur and, accordingly, to recognize such a replacement repair is illegally. What way should this operation should be qualified?

In such a situation, an independent inventory facility is not purchased, since it was originally a car in aggregate with tires was taken into account as a single inventory facility.

Consider a variant with partial liquidation and retrofitting.

First of all, it should be noted that in regulatory documents on accounting, there is no clear definition of the concepts of partial liquidation and retrofitting. At the same time, the Tax Code of the Russian Federation to work on the access of the facility of fixed assets of the work caused by the change in the technological or official purpose of equipment, buildings, structures or other objects of amortized fixed assets, increased loads and (or) other new qualities (clause 2 of Article 257 NK RF). According to the author, this definition of work on retrofitting can be used for accounting purposes. In the situation under consideration, the installation of seasonal tires does not lead to a change in the technological or official purpose of the car, it will still perform the same functions as the installation of seasonal tires.

With regard to the possibility of the qualifications of dismantling (removal) of seasonal tires as partial liquidation, we can say the following. In accordance with paragraph 29 of PBU 6/01, partial liquidation of the facility of fixed assets is recognized by its disposal. Accordingly, partial elimination of the facility of fixed assets can be considered as partial disposal of the fixed assessment, and the disposal under PBU 6/01 does not imply a replacement. When retrounding the facility of fixed assets is charged with accounting, and its replacement for similar object Considered as the acquisition of a new one.

According to the author, partial liquidation can only be carried out if part of the object is dismantled without further replacement and changes in the functional accessory of the object. Otherwise, we must talk about reconstruction or modernization. Thus, the replacement of seasonal tires does not apply to partial liquidation and recycling of the fixed assessment, it is an operation on the maintenance of fixed assets.

Thus, in accordance with paragraph 66 of the methodological instructions on accounting of fixed assets, the content of the facility of fixed assets is carried out in order to maintain the operational properties of the specified object through its technical inspection and maintenance in working condition.

Write off automotive tires

Tire accounting in budgetary institutions

Accounting in budgetary institutions is carried out in accordance with Federal Law No. 129-FZ, instructions for applying a single accounting account plan approved by the order of the Ministry of Finance of Russia N 157N (hereinafter referred to as the instruction N 157n); Instructions for the application of the plan of budget accounting accounts approved by the Order of the Ministry of Finance of Russia N 162N, (hereinafter referred to as the N162N instruction).

When purchasing automotive tires are taken into account on account 10506 "Other material reserves" based on primary accounting documents (PP 117, 118 instructions N 157N, clause 22 of the instructions N 162N).

Reflect in account for the replacement of tires

In the accounting of budgetary institutions (in accordance with paragraph 1 of Article 78.1 of the Budget Code of the Russian Federation), the receipt of tires separately from the car is reflected by the wiring:

Debit 0.105.26.340 (0.105.36.340) Credit 0.302.34.730 (0.208.34.660, 0.304.04.340, 4.210.06.660 ...) - Called automotive tires (based on accompanying documents from the supplier, as well as at gratuitous receipt).

When issuing automotive tires to operation, the "Vedency issuance of material values \u200b\u200bfor the needs of the institution" (form 0504210) or "requirement-invoice" (form 0315006) (Section 25 N 162N).

Accounting for automotive tires carried out on the off-balance account 09 "Spare parts for vehiclesissued instead of worn out "(clause 349 instructions N 157N). Analytical accounting on account is carried out in a quantitative accounting card. Disposal of material values \u200b\u200bwith offline accounting Made on the basis of an act of acceptance and commissioned works confirming their replacement.

Accounting for replacing tires with full wear. In account budget institutionWhen replacing worn or damaged tires make wiring:

Debit 0.401.20.272 (0.109.60.272, 0.109.70.272 ...) Credit 10.105.26.440 (0.105.36.440) - written off from carrying tires installed instead of worn or damaged; Debit 09 - taken into account on the tire balance installed instead of worn or damaged (provided that the tires are included in the list set by accounting policies). Such an order was established by clause 37 of Instructions No. 164n, Instruction No. 157n (account 105.00, 109.00, 401.20, offline account 09).

For seasonal replacement Tires, in the accounting of the budget institution make wiring:

Debit 0.105.36.340 Credit 10.105.36.340 - Obtained (returned to the warehouse) tires for the summer (winter) season (based on the requirement requirement for form No. M-11 (F. 0315006)) (p 35 instructions No. 174n).

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An example of determining the maintenance mileage rate of automotive tires

Alfa LLC acquired October 1, four Yokohama winter tires for the Ford Mondeo passenger car. To calculate the useful life of automotive tires, the Alfa accountant uses temporary norms approved by the Ministry of Transport of Russia on April 4, 2002. RD 3112199-1085-02.

The average mileage of the Tire of the Ford passenger car is 55 thousand km. The car does not work under conditions in which the coefficients are applied (K1 and K2), so the operational rate of the route of one Yokohama tire is 55 thousand km. After the run of the bus of this distance, its write-off in connection with the wear will be reasonable.

The decision to write off the damaged (not subject to repair) of the tire should be taken to the Organization Commission (p. 125 Methodical recommendationsapproved by the Order of the Ministry of Finance of Russia of December 28, 2001 No. 119n). This solution should be issued documented. This can be done in the car tire accounting card. This document will confirm the validity of the replacement of tires.

USN

If the organization is Platitis single tax from income, then tire replacement will not affect her tax obligations (paragraph 1 of Art. 346.14 of the Tax Code of the Russian Federation).

If the organization pays the difference tax between income and expenses, then when replacing tires, turn on the costs:

To repair fixed assets (when replacing worn (damaged and not subject to recovery) tires) (sub. 3 p. 1 of article 346.16 of the Tax Code of the Russian Federation);

The cost of tires will be sprinkled in costs if two conditions are met:

The tire replacement was actually carried out (i.e., an act was signed in form No. OS-3 or an act of a seasonal replacement of tires - when replacing its own forces; act of acceptance and transfer of work performed - when replacing the tires contractor) (paragraph 2 of Art. 346.16, . 1 Art. 252 Tax Code of the Russian Federation);

Spare parts will be paid (paragraph 2 of Art. 346.17 of the Tax Code of the Russian Federation).

If the replacement of the tire holds a contractor, its services should also be paid. Such explanations are given in the WFNS of Russia in Moscow of March 31, 2006 No. 18-11 / 3/25186.

ENVD

The object of taxation of the ENVD is the imputed income (Art. 346.29 of the Tax Code of the Russian Federation). Therefore, the replacement of spare parts in the car does not affect the tax liabilities of the organization.

Outdoor and UHNVD

If the car is simultaneously used in the organization of the organization, taxable ENVD, and activities on the general tax system, the cost of tires acquired for replacement must be distributed (clause 9 of Article 274 of the Tax Code of the Russian Federation). This is due to the fact that when calculating the income tax, expenses relating to AVD activities cannot be considered. The cost of tires for the car used in only one form of activity is not necessary to distribute.

The amount of VAT allocated in the invoice for the purchase of tires should also be distributed. VAT distribute proportion to the share of operations taxable. The share of operations taxable by VAT, determined on the basis of the value of shipped goods (works, services, property rights), taxable VAT, in the total shipment of the tax period.

Such an order is provided for in paragraph 4 of Article 170 of the Tax Code of the Russian Federation.

The amount of VAT, which cannot be taken to deduct, add to the share of expenses on the activities of the organization, taxable UTII (sub. 3 of paragraph 2 of Art. 170 of the Tax Code of the Russian Federation).

An example of the distribution of the cost of automotive tires purchased to replace on the service car. The organization applies the general tax system and pays UNVD

LLC "Trading Firm Hermes" sells goods wholesale and retail. On wholesale operations, the Organization applies the general taxation system (the accrual method). Retail is transferred to UTII. The income tax "Hermes" charges monthly. In the organization's accounting policy it is said that general running costs It is distributed proportional to income for each month of the reporting (tax) period.

The amount of income received by "Hermes" from different species Activities in June is:
- in wholesale trade (excluding VAT) - 1,800,000 rubles;
- by retail - 650,000 rubles.

Operations released from VAT, the organization has not carried out.

In June, the organization acquired a car tire for replacement on a service car used for the needs of the control apparatus. The cost of the tire was 5400 rubles. (including VAT - 824 rubles.).
To distribute costs and VAT between two activities, the Hermes accountant compared the income of the wholesale trade with a total amount of income.

Revenue share OT wholesale trade in total amount Jun revenues is:
1 800 000 rub. : (1 800 000 rub. + 650 000 rub.) \u003d 0.735.

The share of expenses for the purchase of tires, which are taken into account when calculating income tax for June, is equal to:
(5400 rub. - 824 rubles.) × 0,735 \u003d 3363 rub.

The amount of VAT, which can be taken to deduct, the "Hermes" accountant determined according to the results of the second quarter.