Classification of material costs according to PBU. Accounting for organization expenses

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

ON APPROVAL OF THE REGULATION ON ACCOUNTING
"EXPENSES OF THE ORGANIZATION" PBU 10/99

(as amended by the Orders of the Ministry of Finance of December 30, 1999 "N 107n", of March 30, 2001 "N 27n", of September 18, 2006 "N 116n",
dated 27.11.2006 "N 156n", dated 25.10.2010 "N 132n", dated 08.11.2010 "N 144n", dated 27.04.2012 "N 55n")

In pursuance of the "Program" of reforming accounting in accordance with international standards financial statements approved by the Government Decree Russian Federation dated March 6, 1998 N 283, I order:

  1. Approve the attached "Regulations" on accounting"Expenses of the organization" PBU 10/99.
  2. This Order shall enter into force on January 1, 2000.

Minister of Finance
M.Zadornov

POSITION
FOR ACCOUNTING "EXPENDITURE OF THE ORGANIZATION"
PBU 10/99

(as amended by the Orders of the Ministry of Finance dated December 30, 1999 "N 107n",
dated 03/30/2001 "N 27n", dated 09/18/2006 "N 116n", dated 11/27/2006 "N 156n",
dated October 25, 2010 "N 132n", dated November 08, 2010 "N 144n", dated April 27, 2012 "N 55n")

I. General provisions

1. This Regulation establishes the rules for the formation in the "accounting" of information on the expenses of commercial organizations (except for credit and insurance organizations) that are legal entities according to the legislation of the Russian Federation.

In relation to this Regulation, non-profit organizations (except for state (municipal) institutions) recognize expenses for entrepreneurial and other activities.

(as amended by the Orders of the Ministry of Finance of December 30, 1999 "N 107n", of October 25, 2010 "N 132n")

2. The expenses of the organization are recognized as a decrease in economic benefits as a result of the disposal of assets ( Money, other property) and (or) the emergence of obligations, leading to a decrease in the capital of this organization, with the exception of a decrease in contributions by decision of the participants (property owners).

3. For the purposes of this Regulation, the disposal of assets shall not be recognized as expenses of the organization:

  • in connection with the acquisition (creation) of non-current assets (fixed assets, construction in progress, intangible assets etc.);
  • contributions to the authorized (share) capital of other organizations, the acquisition of shares joint-stock companies and other securities not for the purpose of resale (sale);
  • paragraph is excluded. - Order of the Ministry of Finance dated March 30, 2001 N 27n;
  • under commission agreements, agency and other similar agreements in favor of the committent, principal, etc.;
  • in the order of advance payment production stocks and other valuables, works, services;
  • in the form of advances, a deposit in payment for inventories and other valuables, works, services;
  • in repayment of a loan, a loan received by an organization.

For the purposes of this Regulation, the disposal of assets is referred to as payment.

4. The expenses of the organization, depending on their nature, conditions of implementation and areas of activity of the organization, are divided into:

  • expenses for ordinary activities;
  • other expenses;
  • paragraph is excluded. - Order of the Ministry of Finance dated September 18, 2006 N 116n.

For the purposes of this Regulation, expenses other than expenses for ordinary activities are considered other expenses.
(As amended by the Order of the Ministry of Finance dated September 18, 2006 N 116n)

II. Expenses for ordinary activities

5. Expenses for ordinary activities are expenses associated with the manufacture of products and the sale of products, the purchase and sale of goods. Such expenses are also considered expenses, the implementation of which is associated with the performance of work, the provision of services.

In organizations whose subject of activity is the provision for a fee for temporary use (temporary possession and use) of their assets under a lease agreement, expenses for ordinary activities are considered expenses, the implementation of which is associated with this activity.

In organizations whose subject of activity is the granting for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property, expenses for ordinary activities are considered expenses incurred in connection with this activity.

In organizations whose subject of activity is participation in authorized capitals other organizations, expenses for ordinary activities are considered expenses, the implementation of which is associated with this activity.

Expenses, the implementation of which is associated with the provision for a fee for temporary use (temporary possession and use) of their assets, rights arising from patents for inventions, industrial designs and other types of intellectual property, and from participation in the authorized capital of other organizations, when this is not the subject of the organization's activities are included in other expenses.

(As amended by the Order of the Ministry of Finance dated September 18, 2006 N 116n)

Expenses for ordinary activities are also considered to be the reimbursement of the cost of fixed assets, intangible assets and other depreciable assets carried out in the form of depreciation deductions.

6. Expenses for ordinary activities are accepted for accounting in an amount calculated in monetary terms, equal to the amount of payment in cash and in other form or in the amount accounts payable(subject to the provisions of "paragraph 3" of these Regulations).

If the payment covers only a part of the recognized expenses, then the expenses accepted for accounting are determined as the sum of the payment and accounts payable (in the part not covered by the payment).

6.1. The amount of payment and (or) accounts payable is determined based on the price and conditions established by the contract between the organization and the supplier (contractor) or other counterparty. If the price is not provided for in the contract and cannot be set on the basis of the terms of the contract, then to determine the amount of payment or accounts payable, the price at which, in comparable circumstances, the organization usually determines the costs in relation to similar inventories and other valuables, works, services is accepted. or provision for temporary use (temporary possession and use) of similar assets.

6.2. When paying for acquired inventories and other valuables, works, services on the terms commercial loan, provided in the form of a deferment and installment payment, expenses are accepted for accounting in the full amount of accounts payable.

6.3. The amount of payment and (or) accounts payable under agreements providing for the fulfillment of obligations (payment) in non-monetary means is determined by the cost of goods (values) transferred or to be transferred by the organization. The cost of goods (values) transferred or to be transferred by the organization is established on the basis of the price at which, in comparable circumstances, the organization usually determines the cost of similar goods (values).

If it is impossible to establish the cost of goods (values) transferred or to be transferred by the organization, the amount of payment and (or) accounts payable under contracts providing for the fulfillment of obligations (payment) in non-monetary means is determined by the cost of products (goods) received by the organization. The cost of products (goods) received by the organization is established on the basis of the price at which, in comparable circumstances, similar products (goods) are purchased.

6.4. In the event of a change in the obligation under the contract, the initial amount of payment and (or) accounts payable is adjusted based on the value of the asset to be disposed of. The cost of an asset to be disposed of is based on the price at which an entity would normally charge similar assets in comparable circumstances.

6.5. The amount of payment and (or) accounts payable is determined taking into account all the discounts (capes) provided to the organization in accordance with the contract.

6.6. Excluded. - Order of the Ministry of Finance dated November 27, 2006 N 156n.

7. Expenses for ordinary activities form:

  • expenses associated with the acquisition of raw materials, materials, goods and other inventories;
  • expenses arising directly in the process of processing (refining) inventories for the purposes of manufacturing products, performing work and providing services and selling them, as well as selling (reselling) goods (expenses for the maintenance and operation of fixed assets and other non-current assets, as well as maintaining them in good condition, selling expenses, management expenses, etc.).

8. When forming expenses for ordinary activities, their grouping according to the following elements should be ensured:

  • material costs;
  • labor costs;
  • deductions for social needs;
  • depreciation;
  • other costs.

For the purposes of management in accounting, accounting of expenses by cost items is organized. The list of cost items is established by the organization independently.

9. For the purposes of formation by the organization financial result activities from ordinary activities is determined by the cost of goods sold, products, works, services, which is formed on the basis of expenses for ordinary activities recognized both in the reporting year and in previous reporting periods, and carry-over expenses related to the receipt of income in subsequent reporting periods, taking into account adjustments depending on the characteristics of the production of products, the performance of work and the provision of services and their sale, as well as the sale (resale) of goods.

At the same time, commercial and administrative expenses may be recognized in the cost of sold products, goods, works, services in full in the reporting year of their recognition as expenses for ordinary activities.

10. The rules for accounting for costs for the production of products, the sale of goods, the performance of work and the provision of services in the context of elements and articles, the calculation of the cost of products (works, services) are established separately. regulations and "Guidelines" for accounting.

III. other expenses

11. Other expenses are:

(As amended by the Order of the Ministry of Finance dated September 18, 2006 N 116n)

  • expenses associated with the provision for a fee for temporary use (temporary possession and use) of the organization's assets (subject to the provisions of "paragraph 5" of these Regulations);
  • expenses associated with the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property (subject to the provisions of "paragraph 5" of these Regulations);
  • expenses related to participation in the authorized capitals of other organizations (taking into account the provisions of "paragraph 5" of these Regulations);
  • expenses associated with the sale, disposal and other write-off of property, plant and equipment and other assets other than cash (except foreign exchange), goods, products;
  • interest paid by the organization for providing it with the use of funds (credits, loans);
  • costs associated with the payment for services rendered credit institutions;
  • deductions to valuation reserves created in accordance with accounting rules (reserves for doubtful debts, for depreciation of investments in securities etc.), as well as reserves created in connection with the recognition of contingent facts of economic activity;
  • paragraph is excluded. - Order of the Ministry of Finance dated September 18, 2006 N 116n;
  • fines, penalties, forfeits for violation of the terms of contracts;
  • compensation for losses caused by the organization;
  • losses of previous years recognized in the reporting year;
  • the amount of accounts receivable that has expired limitation period, other debts that are unrealistic to collect;
  • exchange differences;
  • the amount of depreciation of assets;
    (As amended by the Order of the Ministry of Finance dated March 30, 2001 N 27n)
  • transfer of funds (contributions, payments, etc.) related to charitable activities, expenses for sports events, recreation, entertainment, cultural and educational events and other similar events;
    (the paragraph was introduced by the "Order" of the Ministry of Finance dated 30.03.2001 N 27n)
  • other expenses.
    (As amended by the Order of the Ministry of Finance dated September 18, 2006 N 116n)

13. Other expenses are also expenses that arise as a result of emergency circumstances of economic activity (natural disaster, fire, accident, nationalization of property, etc.).

(As amended by the Order of the Ministry of Finance dated September 18, 2006 N 116n)

14. For accounting purposes, the amount of other expenses is determined in the following order.

14.1. The amount of expenses associated with the sale, disposal and other write-off of fixed assets and other assets other than cash (except for foreign currency), goods, products, as well as participation in the authorized capital of other organizations, with the provision for a fee for temporary use (temporary possession and use) of the organization's assets, rights arising from patents for inventions, industrial designs and other types of intellectual property (when this is not the subject of the organization's activity), interest paid by the organization for providing it with funds for use, as well as expenses associated with payment for services rendered by credit institutions are determined in the manner similar to that provided for in "clause 6" of this Regulation.

14.2. Fines, penalties, forfeits for violation of the terms of contracts, as well as compensation for losses caused by the organization are accepted for accounting in amounts awarded by the court or recognized by the organization.

14.3. Accounts receivable for which the limitation period has expired, other debts that are unrealistic to collect, are included in the expenses of the organization in the amount in which the debt was reflected in the organization's accounting records.

14.4. Asset writedown amounts are determined in accordance with the "rules" established for the revaluation of assets.

(As amended by the Order of the Ministry of Finance dated March 30, 2001 N 27n)

15. Other expenses are subject to crediting to the profit and loss account of the organization, except for cases when the legislation or accounting rules establish a different procedure.

IV. Recognition of expenses

16. Expenses are recognized in accounting under the following conditions:

  • the expense is made in accordance with a specific contract, the requirement of legislative and regulatory acts, business customs;
  • the amount of the expense can be determined;
  • there is confidence that as a result of a particular transaction there will be a decrease in the economic benefits of the organization. There is certainty that a particular transaction will reduce the entity's economic benefits when the entity has transferred the asset, or there is no uncertainty about the transfer of the asset.

If at least one of the named conditions is not fulfilled in relation to any expenses incurred by the organization, then the organization's accounting records recognize receivables.

Depreciation is recognized as an expense based on the depreciation expense based on the value of the depreciable assets, their useful lives and the entity's depreciation methods.

17. Expenses are subject to recognition in accounting, regardless of the intention to receive proceeds, other or other income and from the form of the expenditure (cash, natural and other).

(As amended by the Order of the Ministry of Finance dated September 18, 2006 N 116n)

18. Expenses are recognized if reporting period in which they took place, regardless of the time of the actual payment of funds and other form of implementation (the assumption of temporary certainty of the facts of economic activity).

If an organization that is a small business entity, with the exception of issuers of publicly placed securities, as well as a socially oriented non-profit organization, has adopted a procedure for recognizing proceeds from the sale of products and goods not as the rights of possession, use and disposal of the supplied products, goods sold, work performed are transferred, the service rendered, and after the receipt of funds and other forms of payment, then the expenses are recognized after the repayment of the debt.

(As amended by the Orders of the Ministry of Finance dated November 08, 2010 "N 144n", dated April 27, 2012 "N 55n")

19. Expenses are recognized in the "statement" of profit and loss:

  • taking into account the relationship between expenses incurred and receipts (correspondence of income and expenses);
  • by their reasonable distribution between reporting periods, when expenses cause receipt of income during several reporting periods and when the relationship between income and expenses cannot be clearly determined or is determined indirectly;
  • for expenses recognized in the reporting period, when it becomes certain that they will not receive economic benefits (income) or receive assets;
  • regardless of how they are accepted for the purposes of calculating the taxable base;
  • when liabilities arise that are not contingent on the recognition of the underlying assets.

V. Disclosure in financial statements

20. As part of the information on the accounting policy of the organization in the financial statements, the procedure for recognizing commercial and administrative expenses is subject to disclosure.

21. In the "report" on profits and losses, the organization's expenses are reflected with a subdivision into the cost of goods sold, products, works, services, selling expenses, management expenses and other expenses.

(As amended by the Order of the Ministry of Finance dated September 18, 2006 N 116n)

21.1. In the case of allocation in the income statement of types of income, each of which individually amounts to five or more percent of total amount income of the organization for the reporting year, it shows the part of the expenses corresponding to each type.

21.2. Other expenses may not be shown in the income statement on a gross basis in relation to related income when:

(As amended by the Order of the Ministry of Finance dated September 18, 2006 N 116n)

  • relevant accounting rules provide for or do not prohibit such recording of expenses;
  • expenses and related income arising from the same or similar in nature fact of economic activity are not significant for the characteristic financial position organizations.

22. In the financial statements, at least the following information is also subject to disclosure:

  • expenses for ordinary activities in the context of cost elements;
  • change in the amount of expenses that are not related to the calculation of the cost of sold products, goods, works, services in the reporting year;
  • expenses equal to the amount of deductions in connection with the formation of reserves in accordance with the accounting rules (forward expenses, estimated reserves, etc.).

23. Other expenses of the organization for the reporting year, which, in accordance with the accounting rules, are not credited to the profit and loss account in the reporting year, are subject to disclosure in the financial statements separately.

I. General provisions

1. This Regulation establishes the rules for the formation in accounting of information on the expenses of commercial organizations (except for credit and insurance organizations) that are legal entities under the legislation of the Russian Federation.

In relation to this Regulation, non-profit organizations (except for state (municipal) institutions) recognize expenses for entrepreneurial and other activities.

(as amended by the orders of the Ministry of Finance of Russia dated December 30, 1999 No. 107n, dated October 25, 2010 No. 132)

2. The organization's expenses are recognized as a decrease in economic benefits as a result of the disposal of assets (cash, other property) and (or) the emergence of liabilities, leading to a decrease in the capital of this organization, with the exception of a decrease in contributions by decision of the participants (property owners).

3. For the purposes of this Regulation, the disposal of assets shall not be recognized as expenses of the organization:

in connection with the acquisition (creation) of non-current assets (fixed assets, construction in progress, intangible assets, etc.);

contributions to the authorized (reserve) capitals of other organizations, the acquisition of shares of joint-stock companies and other securities not for the purpose of resale (sale);

the paragraph is excluded - the order of the Ministry of Finance of Russia dated 30.03.2001 No. 27n;

under commission agreements, agency and other similar agreements in favor of the committent, principal, etc.;

in the order of advance payment for inventories and other valuables, works, services;

in the form of advances, a deposit in payment for inventories and other valuables, works, services;

in repayment of a loan, a loan received by an organization.

For the purposes of this Regulation, the disposal of assets is referred to as payment.

4. The expenses of the organization, depending on their nature, conditions of implementation and areas of activity of the organization, are divided into:

expenses for ordinary activities;

other expenses;

the paragraph is excluded - order of the Ministry of Finance of Russia dated September 18, 2006 No. 116n.

For the purposes of this Regulation, expenses other than expenses for ordinary activities are considered other expenses.

(As amended by the order of the Ministry of Finance of Russia dated September 18, 2006 No. 116n)

II. Expenses for ordinary activities

5. Expenses for ordinary activities are expenses associated with the manufacture of products and the sale of products, the purchase and sale of goods. Such expenses are also considered expenses, the implementation of which is associated with the performance of work, the provision of services.

In organizations whose subject of activity is the provision for a fee for temporary use (temporary possession and use) of their assets under a lease agreement, expenses for ordinary activities are considered expenses, the implementation of which is associated with this activity.

In organizations whose subject of activity is the granting for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property, expenses for ordinary activities are considered expenses incurred in connection with this activity.

In organizations whose subject of activity is participation in the authorized capitals of other organizations, expenses for ordinary activities are considered expenses, the implementation of which is associated with this activity.

Expenses, the implementation of which is associated with the provision for a fee for temporary use (temporary possession and use) of their assets, rights arising from patents for inventions, industrial designs and other types of intellectual property, and from participation in the authorized capital of other organizations, when this is not the subject of the organization's activities are included in other expenses.

(As amended by the order of the Ministry of Finance of Russia dated September 18, 2006 No. 116n)

Expenses for ordinary activities are also considered to be the reimbursement of the cost of fixed assets, intangible assets and other depreciable assets carried out in the form of depreciation deductions.

6. Expenses for ordinary activities are accepted for accounting in an amount calculated in monetary terms, equal to the amount of payment in cash and in other form or the amount of accounts payable (subject to the provisions of paragraph 3 of this Regulation).

If the payment covers only a part of the recognized expenses, then the expenses accepted for accounting are determined as the sum of the payment and accounts payable (in the part not covered by the payment).

6.1. The amount of payment and (or) accounts payable is determined based on the price and conditions established by the contract between the organization and the supplier (contractor) or other counterparty.

If the price is not provided for in the contract and cannot be set on the basis of the terms of the contract, then to determine the amount of payment or accounts payable, the price at which, in comparable circumstances, the organization usually determines the costs in relation to similar inventories and other valuables, works, services is accepted. or provision for temporary use (temporary possession and use) of similar assets.

6.2. When paying for acquired inventories and other valuables, works, services on the terms of a commercial loan provided in the form of a deferral and installment plan of payment, expenses are accepted for accounting in the full amount of accounts payable.

6.3. The amount of payment and (or) accounts payable under agreements providing for the fulfillment of obligations (payment) in non-monetary means is determined by the cost of goods (values) transferred or to be transferred by the organization. The cost of goods (values) transferred or to be transferred by the organization is established on the basis of the price at which, in comparable circumstances, the organization usually determines the cost of similar goods (values).

If it is impossible to establish the cost of goods (values) transferred or to be transferred by the organization, the amount of payment and (or) accounts payable under contracts providing for the fulfillment of obligations (payment) in non-monetary means is determined by the cost of products (goods) received by the organization. The cost of products (goods) received by the organization is established on the basis of the price at which, in comparable circumstances, similar products (goods) are purchased.

6.4. In the event of a change in the obligation under the contract, the initial amount of payment and (or) accounts payable is adjusted based on the value of the asset to be disposed of. The cost of an asset to be disposed of is based on the price at which an entity would normally charge similar assets in comparable circumstances.

6.5. The amount of payment and (or) accounts payable is determined taking into account all the discounts (capes) provided to the organization in accordance with the contract.

6.6. Excluded - Order of the Ministry of Finance of Russia dated November 27, 2006 No. 156n.

7. Expenses for ordinary activities form:

expenses associated with the acquisition of raw materials, materials, goods and other inventories;

expenses arising directly in the process of processing (refinement) of inventories for the purposes of production of products, performance of work and provision of services and their

sale, as well as sale (resale) of goods (expenses for the maintenance and operation of fixed assets and other non-current assets, as well as for maintaining them in good condition, commercial expenses, management expenses, etc.).

8. When forming expenses for ordinary activities, their grouping according to the following elements should be ensured:

material costs;

labor costs;

deductions for social needs;

depreciation;

other costs.

For the purposes of management in accounting, accounting of expenses by cost items is organized. The list of cost items is established by the organization independently.

9. For the purposes of formation by the organization of the financial result of activities from ordinary activities, the cost of goods sold, products, works, services is determined, which is formed on the basis of expenses for ordinary activities recognized both in the reporting year and in previous reporting periods, and passing expenses related to the receipt of income in subsequent reporting periods, subject to adjustments depending on the specifics of the production of products, the performance of work and the provision of services and their sale, as well as the sale (resale) of goods.

At the same time, commercial and administrative expenses may be recognized in the cost of sold products, goods, works, services in full in the reporting year of their recognition as expenses for ordinary activities.

10. The rules for accounting for costs for the production of products, the sale of goods, the performance of work and the provision of services in the context of elements and articles, the calculation of the cost of products (works, services) are established by separate regulations and Methodological guidelines for accounting.

III. other expenses

11. Other expenses are:

(As amended by the order of the Ministry of Finance of Russia dated September 18, 2006 No. 116n)

expenses associated with the provision for a fee for temporary use (temporary possession and use) of the organization's assets (subject to the provisions of paragraph 5 of these Regulations);

expenses associated with the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property (subject to the provisions of paragraph 5 of these Regulations);

expenses associated with participation in the authorized capital of other organizations (subject to the provisions of clause 5 of these Regulations);

expenses associated with the sale, disposal and other write-off of fixed assets and other assets other than cash (except for foreign currency), goods, products;

interest paid by the organization for providing it with the use of funds (credits, loans);

expenses related to payment for services rendered by credit institutions;

deductions to estimated reserves created in accordance with accounting rules (reserves for doubtful debts, for depreciation of investments in securities, etc.), as well as reserves,

created in connection with the recognition of conditional facts of economic activity;

paragraph deleted - order of the Ministry of Finance of Russia dated September 18, 2006 No. 116n;

the paragraph is excluded - the order of the Ministry of Finance of Russia dated September 18, 2006 No. 116n;

fines, penalties, forfeits for violation of the terms of contracts;

compensation for losses caused by the organization;

losses of previous years recognized in the reporting year;

the amount of receivables for which the limitation period has expired, other debts that are unrealistic to collect;

exchange differences;

the amount of depreciation of assets;

(As amended by the order of the Ministry of Finance of Russia dated March 30, 2001 No. 27n)

transfer of funds (contributions, payments, etc.) related to charitable activities, expenses for sports events, recreation, entertainment, cultural and educational events and other similar events;

(the paragraph was introduced by order of the Ministry of Finance of Russia dated 30.03.2001 No. 27n)

other expenses.

(As amended by the order of the Ministry of Finance of Russia dated September 18, 2006 No. 116n)

13. Other expenses are also expenses that arise as a result of emergency circumstances of economic activity (natural disaster, fire, accident, nationalization of property, etc.).

(As amended by the order of the Ministry of Finance of Russia dated September 18, 2006 No. 116n)

14. For accounting purposes, the amount of other expenses is determined in the following order.

14.1. The amount of expenses associated with the sale, disposal and other write-off of fixed assets and other assets other than cash (except for foreign currency), goods, products, as well as participation in the authorized capital of other organizations, with the provision for a fee for temporary use (temporary possession and use) of the organization's assets, rights arising from patents for inventions, industrial designs and other types of intellectual property (when this is not the subject of the organization's activity), interest paid by the organization for providing it with funds for use, as well as expenses associated with payment for services rendered by credit institutions are determined in the manner similar to that provided for in paragraph 6 of this Regulation.

14.2. Fines, penalties, forfeits for violation of the terms of contracts, as well as compensation for losses caused by the organization are accepted for accounting in amounts awarded by the court or recognized by the organization.

14.3. Accounts receivable for which the limitation period has expired, other debts that are unrealistic to collect, are included in the expenses of the organization in the amount in which the debt was reflected in the organization's accounting records.

14.4. Amounts of depreciation of assets are determined in accordance with the rules established for the revaluation of assets.

(As amended by the order of the Ministry of Finance of Russia dated March 30, 2001 No. 27n)

15. Other expenses are subject to crediting to the profit and loss account of the organization, except for cases when the legislation or accounting rules establish a different procedure.

IV. Recognition of expenses

16. Expenses are recognized in accounting under the following conditions:

the expense is made in accordance with a specific contract, the requirement of legislative and regulatory acts, business customs;

the amount of the expense can be determined;

there is confidence that as a result of a particular transaction there will be a decrease in the economic benefits of the organization. Confidence that a particular operation will result in

a decrease in the entity's economic benefits exists when the entity has transferred the asset, or there is no uncertainty about the transfer of the asset.

If at least one of the named conditions is not fulfilled in relation to any expenses incurred by the organization, then the organization's accounting records recognize receivables.

Depreciation is recognized as an expense based on the depreciation expense based on the value of the depreciable assets, their useful lives and the entity's depreciation methods.

17. Expenses are subject to recognition in accounting, regardless of the intention to receive proceeds, other or other income and from the form of the expenditure (cash, natural and other).

(As amended by the order of the Ministry of Finance of Russia dated September 18, 2006 No. 116n)

18. Expenses are recognized in the reporting period in which they occurred, regardless of the time of actual payment of funds and other form of implementation (assuming the temporary certainty of the facts of economic activity).

If an organization that has the right to apply simplified accounting methods, including simplified accounting (financial) statements, has adopted a procedure for recognizing revenue from the sale of products and goods not as the rights of possession, use and disposal of the delivered products, goods sold, work performed, rendered service, and after the receipt of funds and other forms of payment, then the expenses are recognized after the repayment of the debt.

(As amended by the orders of the Ministry of Finance of Russia dated November 8, 2010 No. 144n, dated April 27, 2012 No. 55n, dated April 6, 2015 No. 57n)

19. Expenses are recognized in the income statement:

(As amended by the order of the Ministry of Finance of Russia dated April 6, 2015 No. 57n)

taking into account the relationship between expenses incurred and receipts (correspondence of income and expenses);

by their reasonable distribution between reporting periods, when expenses cause receipt of income during several reporting periods and when the relationship between income and expenses cannot be clearly determined or is determined indirectly;

for expenses recognized in the reporting period, when it becomes certain that they will not receive economic benefits (income) or receive assets;

regardless of how they are accepted for the purposes of calculating the taxable base;

when liabilities arise that are not contingent on the recognition of the underlying assets.

V. Disclosure of information in financial statements

20. As part of the information on the accounting policy of the organization in the financial statements, the procedure for recognizing commercial and administrative expenses is subject to disclosure.

21. In the statement of financial results, the expenses of the organization are reflected with a subdivision into the cost of goods sold, products, works, services, commercial expenses, management expenses and other expenses.

(As amended by the orders of the Ministry of Finance of Russia dated September 18, 2006 No. 116n, dated April 6, 2015 No. 57n)

21.1. In case of allocation in the statement of financial results of types of income, each of which individually amounts to five or more percent of the total amount of income of the organization for the reporting year, it shows the part of the expenses corresponding to each type.

(As amended by the order of the Ministry of Finance of Russia dated April 6, 2015 No. 57n)

21.2. Other expenses may not be shown in the statement of financial performance on a gross basis in relation to the corresponding income when:

(As amended by orders of the Ministry of Finance of Russia dated September 18, 2006 No. 116n, April 6, 2015 No. 57n)

relevant accounting rules provide for or do not prohibit such recording of expenses;

expenses and related income arising from the same or similar in nature fact of economic activity are not significant for characterizing the financial position of the organization.

22. In the financial statements, at least the following information is also subject to disclosure:

expenses for ordinary activities in the context of cost elements;

change in the amount of expenses that are not related to the calculation of the cost of sold products, goods, works, services in the reporting year;

expenses equal to the amount of deductions in connection with the formation of reserves in accordance with the accounting rules (forward expenses, estimated reserves, etc.).

23. Other expenses of the organization for the reporting year, which, in accordance with the accounting rules, are not credited to the profit and loss account in the reporting year, are subject to disclosure in the financial statements separately.

REGULATION ON ACCOUNTING

"COSTS OF THE ORGANIZATION"

PBU 10/99

(approved by order of the Ministry of Finance of Russia dated May 6, 1999 No. 33n,

as amended by orders of the Ministry of Finance of Russia dated December 30, 1999

No. 107n, dated March 30, 2001 No. 27n, dated September 18, 2006 No. 116n, dated November 27, 2006 No. 156n,

dated October 25, 2010 No. 132n, dated November 8, 2010 No. 144n, dated April 27, 2012 No. 55n,

dated 06.04.2015 No. 57n)

I. General provisions

1. This Regulation establishes the rules for the formation of accounting information on the expenses of commercial organizations (except for credit and insurance organizations) that are legal entities under the laws of the Russian Federation.

In relation to this Regulation, non-profit organizations (except for state (municipal) institutions) recognize expenses for entrepreneurial and other activities.

(as amended by the orders of the Ministry of Finance of Russia dated December 30, 1999 No. 107n, dated October 25, 2010 No. 132)

2. The organization's expenses are recognized as a decrease in economic benefits as a result of the disposal of assets (cash, other property) and (or) the emergence of liabilities, leading to a decrease in the capital of this organization, with the exception of a decrease in contributions by decision of the participants (property owners).

3. For the purposes of this Regulation, the disposal of assets shall not be recognized as expenses of the organization:

in connection with the acquisition (creation) of non-current assets (fixed assets, construction in progress, intangible assets, etc.);

contributions to the authorized (reserve) capitals of other organizations, the acquisition of shares of joint-stock companies and other securities not for the purpose of resale (sale);

the paragraph is excluded - the order of the Ministry of Finance of Russia dated 30.03.2001 No. 27n;

under commission agreements, agency and other similar agreements in favor of the committent, principal, etc.;

in the order of advance payment for inventories and other valuables, works, services;

in the form of advances, a deposit in payment for inventories and other valuables, works, services;

in repayment of a loan, a loan received by an organization.

For the purposes of this Regulation, the disposal of assets is referred to as payment.

4. The expenses of the organization, depending on their nature, conditions of implementation and areas of activity of the organization, are divided into:

expenses for ordinary activities;

other expenses;

paragraph excluded - order of the Ministry of Finance of Russia dated September 18, 2006 No. 116n.

For the purposes of this Regulation, expenses other than expenses for ordinary activities are considered other expenses.

(As amended by the order of the Ministry of Finance of Russia dated September 18, 2006 No. 116n)

II. Expenses for ordinary activities

5. Expenses for ordinary activities are expenses associated with the manufacture of products and the sale of products, the purchase and sale of goods. Such expenses are also considered expenses, the implementation of which is associated with the performance of work, the provision of services.

In organizations whose subject of activity is the provision for a fee for temporary use (temporary possession and use) of their assets under a lease agreement, expenses for ordinary activities are considered expenses, the implementation of which is associated with this activity.

In organizations whose subject of activity is the granting for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property, expenses for ordinary activities are considered expenses incurred in connection with this activity.

In organizations whose subject of activity is participation in the authorized capitals of other organizations, expenses for ordinary activities are considered expenses, the implementation of which is associated with this activity.

Expenses, the implementation of which is associated with the provision for a fee for temporary use (temporary possession and use) of their assets, rights arising from patents for inventions, industrial designs and other types of intellectual property, and from participation in the authorized capital of other organizations, when this is not the subject of the organization's activities are included in other expenses.

(As amended by the order of the Ministry of Finance of Russia dated September 18, 2006 No. 116n)

Expenses for ordinary activities are also considered to be the reimbursement of the cost of fixed assets, intangible assets and other depreciable assets carried out in the form of depreciation deductions.

6. Expenses for ordinary activities are accepted for accounting in an amount calculated in monetary terms, equal to the amount of payment in cash and in other form or the amount of accounts payable (subject to the provisions of this Regulation).

If the payment covers only a part of the recognized expenses, then the expenses accepted for accounting are determined as the sum of the payment and accounts payable (in the part not covered by the payment).

6.1. The amount of payment and (or) accounts payable is determined based on the price and conditions established by the contract between the organization and the supplier (contractor) or other counterparty. If the price is not provided for in the contract and cannot be set on the basis of the terms of the contract, then to determine the amount of payment or accounts payable, the price at which, in comparable circumstances, the organization usually determines the costs in relation to similar inventories and other valuables, works, services is accepted. or provision for temporary use (temporary possession and use) of similar assets.

6.2. When paying for acquired inventories and other valuables, works, services on the terms of a commercial loan provided in the form of a deferral and installment plan of payment, expenses are accepted for accounting in the full amount of accounts payable.

6.3. The amount of payment and (or) accounts payable under agreements providing for the fulfillment of obligations (payment) in non-monetary means is determined by the cost of goods (values) transferred or to be transferred by the organization. The cost of goods (values) transferred or to be transferred by the organization is established on the basis of the price at which, in comparable circumstances, the organization usually determines the cost of similar goods (values).

If it is impossible to establish the cost of goods (values) transferred or to be transferred by the organization, the amount of payment and (or) accounts payable under contracts providing for the fulfillment of obligations (payment) in non-monetary means is determined by the cost of products (goods) received by the organization. The cost of products (goods) received by the organization is established on the basis of the price at which, in comparable circumstances, similar products (goods) are purchased.

6.4. In the event of a change in the obligation under the contract, the initial amount of payment and (or) accounts payable is adjusted based on the value of the asset to be disposed of. The cost of an asset to be disposed of is based on the price at which an entity would normally charge similar assets in comparable circumstances.

6.5. The amount of payment and (or) accounts payable is determined taking into account all the discounts (capes) provided to the organization in accordance with the contract.

6.6. Excluded - order of the Ministry of Finance of Russia dated November 27, 2006 No. 156n.

7. Expenses for ordinary activities form:

expenses associated with the acquisition of raw materials, materials, goods and other inventories;

expenses arising directly in the process of processing (refining) inventories for the purposes of manufacturing products, performing work and providing services and selling them, as well as selling (reselling) goods (expenses for the maintenance and operation of fixed assets and other non-current assets, as well as maintaining them in good condition, selling expenses, management expenses, etc.).

8. When forming expenses for ordinary activities, their grouping according to the following elements should be ensured:

material costs;

labor costs;

deductions for social needs;

depreciation;

other costs.

For the purposes of management in accounting, accounting of expenses by cost items is organized. The list of cost items is established by the organization independently.

9. For the purposes of formation by the organization of the financial result of activities from ordinary activities, the cost of goods sold, products, works, services is determined, which is formed on the basis of expenses for ordinary activities recognized both in the reporting year and in previous reporting periods, and passing expenses related to the receipt of income in subsequent reporting periods, subject to adjustments depending on the specifics of the production of products, the performance of work and the provision of services and their sale, as well as the sale (resale) of goods.

At the same time, commercial and administrative expenses may be recognized in the cost of sold products, goods, works, services in full in the reporting year of their recognition as expenses for ordinary activities.

10. The rules for accounting for costs for the production of products, the sale of goods, the performance of work and the provision of services in the context of elements and articles, the calculation of the cost of products (works, services) are established by separate regulations and Methodological guidelines for accounting.

III. other expenses

11. Other expenses are:

(As amended by the order of the Ministry of Finance of Russia dated September 18, 2006 No. 116n)

expenses associated with the provision for a fee for temporary use (temporary possession and use) of the organization's assets (subject to the provisions of this Regulation);

expenses associated with the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property (subject to the provisions of this Regulation);

expenses associated with participation in the authorized capital of other organizations (subject to the provisions of this Regulation);

expenses associated with the sale, disposal and other write-off of fixed assets and other assets other than cash (except for foreign currency), goods, products;

interest paid by the organization for providing it with the use of funds (credits, loans);

expenses related to payment for services rendered by credit institutions;

deductions to valuation reserves created in accordance with accounting rules (reserves for doubtful debts, for the depreciation of investments in securities, etc.), as well as reserves created in connection with the recognition of contingent facts of economic activity;

the paragraph is excluded - the order of the Ministry of Finance of Russia dated September 18, 2006 No. 116n;

fines, penalties, forfeits for violation of the terms of contracts;

compensation for losses caused by the organization;

losses of previous years recognized in the reporting year;

the amount of receivables for which the limitation period has expired, other debts that are unrealistic to collect;

exchange differences;

the amount of depreciation of assets;

(As amended by the order of the Ministry of Finance of Russia dated March 30, 2001 No. 27n)

transfer of funds (contributions, payments, etc.) related to charitable activities, expenses for sports events, recreation, entertainment, cultural and educational events and other similar events;

(the paragraph was introduced by order of the Ministry of Finance of Russia dated 30.03.2001 No. 27n)

other expenses.

(As amended by the order of the Ministry of Finance of Russia dated September 18, 2006 No. 116n)

13. Other expenses are also expenses that arise as a result of emergency circumstances of economic activity (natural disaster, fire, accident, nationalization of property, etc.).

(As amended by the order of the Ministry of Finance of Russia dated September 18, 2006 No. 116n)

14. For accounting purposes, the amount of other expenses is determined in the following order.

14.1. The amount of expenses associated with the sale, disposal and other write-off of fixed assets and other assets other than cash (except for foreign currency), goods, products, as well as participation in the authorized capital of other organizations, with the provision for a fee for temporary use (temporary possession and use) of the organization's assets, rights arising from patents for inventions, industrial designs and other types of intellectual property (when this is not the subject of the organization's activity), interest paid by the organization for providing it with funds for use, as well as expenses associated with payment for services rendered by credit institutions are determined in the manner similar to that provided for in this Regulation.

14.2. Fines, penalties, forfeits for violation of the terms of contracts, as well as compensation for losses caused by the organization are accepted for accounting in amounts awarded by the court or recognized by the organization.

14.3. Accounts receivable for which the limitation period has expired, other debts that are unrealistic to collect, are included in the expenses of the organization in the amount in which the debt was reflected in the organization's accounting records.

14.4. The amount of depreciation of assets is determined in accordance with the rules established for the revaluation of assets.

(As amended by the order of the Ministry of Finance of Russia dated March 30, 2001 No. 27n)

15. Other expenses are subject to crediting to the profit and loss account of the organization, except for cases when the legislation or accounting rules establish a different procedure.

IV. Recognition of expenses

16. Expenses are recognized in accounting under the following conditions:

the expense is made in accordance with a specific contract, the requirement of legislative and regulatory acts, business customs;

the amount of the expense can be determined;

there is confidence that as a result of a particular transaction there will be a decrease in the economic benefits of the organization. There is certainty that a particular transaction will reduce the entity's economic benefits when the entity has transferred the asset, or there is no uncertainty about the transfer of the asset.

If at least one of the named conditions is not fulfilled in relation to any expenses incurred by the organization, then the organization's accounting records recognize receivables.

Depreciation is recognized as an expense based on the depreciation expense based on the value of the depreciable assets, their useful lives and the entity's depreciation methods.

17. Expenses are subject to recognition in accounting, regardless of the intention to receive proceeds, other or other income and from the form of the expenditure (cash, natural and other).

(As amended by the order of the Ministry of Finance of Russia dated September 18, 2006 No. 116n)

18. Expenses are recognized in the reporting period in which they occurred, regardless of the time of actual payment of funds and other form of implementation (assuming the temporary certainty of the facts of economic activity).

If an organization that has the right to apply simplified accounting methods, including simplified accounting (financial) statements, has adopted a procedure for recognizing revenue from the sale of products and goods not as the rights of possession, use and disposal of the delivered products, goods sold, work performed, rendered service, and after the receipt of funds and other forms of payment, then the expenses are recognized after the repayment of the debt.

(As amended by the orders of the Ministry of Finance of Russia dated November 8, 2010 No. 144n, dated April 27, 2012 No. 55n, dated April 6, 2015 No. 57n)

19. Expenses are recognized in the income statement:

(As amended by the order of the Ministry of Finance of Russia dated April 6, 2015 No. 57n)

taking into account the relationship between expenses incurred and receipts (correspondence of income and expenses);

by their reasonable distribution between reporting periods, when expenses cause receipt of income during several reporting periods and when the relationship between income and expenses cannot be clearly determined or is determined indirectly;

for expenses recognized in the reporting period, when it becomes certain that they will not receive economic benefits (income) or receive assets;

regardless of how they are accepted for the purposes of calculating the taxable base;

when liabilities arise that are not contingent on the recognition of the underlying assets.

V. Disclosure of information in financial statements

20. As part of the information on the accounting policy of the organization in the financial statements, the procedure for recognizing commercial and administrative expenses is subject to disclosure.

21. In

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One of the accounting objects of an organization is its expenses (Article 5 of the Federal Law of December 6, 2011 No. 402-FZ). We will talk about the types of accounting expenses and the features of their recognition in our material.

The concept of expenses in accounting

  • the expense is made in accordance with a specific contract, the requirement of legislative and regulatory acts, business customs;
  • the amount of the expense can be determined;
  • there is confidence that as a result of a particular transaction there will be a decrease in the economic benefits of the organization.

For example, if an organization transferred an advance payment on account of the supply of materials, this operation is not recognized as an expense, not only because the advance payment of the inventory, as we indicated above, is not an expense in accordance with paragraph 3 of PBU 10/99, but also because in there is no reduction in economic benefits as a result of this transaction. The asset of the organization only changes its form - from monetary to accounts receivable:

Debit of account 60 "Settlements with suppliers and contractors" - Credit of account 51 "Settlement accounts"

Types of expenses in accounting

Depending on the nature of the costs, the conditions for implementation and areas of activity, the expenses of the organization are divided into (clause 4 PBU 10/99):

  • expenses for ordinary activities;
  • other expenses.

We talked in more detail about, and we also talked about in our separate consultations, and also provided the main postings for the expenses of the organization.

Synthetic and analytical cost accounting

Synthetic accounting of expenses for ordinary activities and other expenses is carried out on synthetic accounting accounts in accordance with the Chart of Accounts for Accounting for the Financial and Economic Activities of Organizations (Order of the Ministry of Finance dated October 31, 2000 No. 94n). Analytical accounting of expenses should provide their detailing by types of expenses, departments of the organization, expense items, types of products, etc. depending on the type of expenses and the characteristics of the activities of a particular organization.

Accounting for deferred expenses

A separate group of expenses are the so-called deferred expenses. These are the costs of the organization incurred in the reporting period, but related to the following reporting periods (clause 65 of the Order of the Ministry of Finance of July 29, 1998 No. 34n). This may be, for example, the cost of product certification, the purchase of licensed software, or in connection with upcoming construction work. Deferred expenses are recorded on the account of the same name 97.

Example of deferred expenses (postings):

Deferred expenses are recognized as expenses of the current period gradually as the reporting period to which they relate begins.

An example of writing off deferred expenses (postings).

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