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113. Planning and accounting for production costs and calculation of the actual cost of production, depending on the type of product, its complexity, type and nature of production at the enterprises of the timber industry complex, are carried out on the basis of normative, process-by-process, sequential and order-by-order methods.

114. The normative method is used, as a rule, in the mass and serial production of various and complex products, consisting of a large number of parts and assemblies. The normative method of accounting for production costs allows you to timely identify and establish the reasons for the deviation of actual costs from the current norms of basic costs and cost estimates for production maintenance and management. The norms stipulated by the technological process, according to which the supply of raw materials and materials to workplaces and payment for the work performed, are called valid. A deviation from the norms is considered both savings and additional consumption of raw materials, materials, wages and other production costs (including those caused by the replacement of raw materials and materials, payment for work not provided for by the technological process, additional payments for deviation from normal working conditions, etc. .).

With the normative method, a systematic accounting of changes in the current norms for the consumption of raw materials, materials, wages and other production costs is carried out.

The basis for calculating the actual cost of manufactured products is the calculation of the standard cost, which are compiled for all types of products manufactured by the enterprise.

As a rule, changes in the existing norms should be timed to coincide with the beginning of the year. In cases where the norms change during the reporting year, the difference between the norms given in the normative calculations and the new norms before the end of the reporting year is identified and taken into account in a special way. All changes in the norms made during the year are entered into the normative calculations on the first day of the next year.

The actual cost of production is calculated by adding to the standard cost or subtracting from it the deviations from the norms and changes in the norms identified in the reporting period.

When compiling normative, planned and reporting calculations, it is recommended to use a single nomenclature of expense items.

115. The process-by-process method is used at the enterprises of the logging and woodworking industries. Planning, cost accounting and costing at these enterprises is carried out for the production process as a whole, without costing at each phase of production. The essence of the process method is that direct and indirect costs are planned and accounted for under costing items for the entire output. In this regard, the average cost of a unit of production (work, services) is determined by dividing the sum of all expenses (as a whole for each item) by the amount of finished products.

116. The cross-cutting method is used at pulp and paper and timber enterprises. chemical industry with homogeneous feedstock, materials and the nature of the production of mass products, in the production of which physical and chemical production processes predominate with the transformation of raw materials into finished products under the conditions of a continuous technological process or a series of sequential production processes, each of which or a group of which constitutes separate independent redistributions.

With the perepredelnoy method, production costs are accounted for by departments (repartitions, phases, stages) and expense items. As an object of accounting and calculation can be taken as certain types, and product groups, combined on the basis of the homogeneity of raw materials and materials, output on the same equipment, the complexity of production and processing, the homogeneity of purpose, etc. At the same time, expenses can be taken into account for the workshop (redistribution, phase, stage) as a whole, and the cost of individual types of products included in the costing group can be calculated using coefficients.

117. The custom method of accounting for production costs and costing is used in individual and small-scale production of complex products, as well as in the production of experimental, experimental, repair, etc. works.

With the order-by-order method, the object of accounting and costing is a separate production order issued for a predetermined quantity of products (products). The actual cost of products manufactured to order is determined after its execution.

With the order method, the costs of workshops are taken into account for individual orders and costing items, and the costs of raw materials, materials, fuel and energy - for separate groups. For products that do not require the preparation of detailed accounting estimates, cost accounting can be carried out only by expense items, without decoding materials by groups. All primary documentation is compiled with the obligatory indication of order numbers (ciphers). The actual cost of a unit of products or work is determined after the order is completed by dividing the amount of costs by the quantity of products manufactured for this order.

In order to ensure the correct allocation of costs for the order method, it is recommended to organize proper control over the correct issuance of primary documents in accordance with the regulatory and technical documentation.

The cost of production is one of the main indicators of the enterprise. Calculating the cost of production is called costing. There are planned, estimated, normative and reporting (actual) costing.

Planned cost estimates determine the average cost of production for the planning period. They are compiled on the basis of the consumption rates of raw materials, materials, fuel, energy, labor costs, the use of equipment and the cost rates for the organization of production maintenance. For the planned period, the expenditure rates are average.

Estimated costing is a kind of planned costing, which is compiled for a one-time product or work to determine the price, settlements with customers, etc.

Normative cost estimates are compiled on the basis of the norms of consumption of raw materials, materials and other costs in force at the beginning of the month. They are called current cost rates. Current cost rates correspond to the production capabilities of the enterprise at this stage. At the beginning of the year, the current cost rates are usually higher than the average cost rates included in the standard cost estimate. At the end of the year, current cost rates are lower. Naturally, the standard cost of production at the beginning of the year will be higher than planned, at the end of the year - lower.

Reporting or actual calculations are made according to the data accounting on the actual costs of production, they reflect the actual cost of production, (The actual cost of production includes non-planned non-production costs.)

Calculate the cost of production in different ways. Under the method of calculation understand the system of techniques used to calculate the cost of a unit of production. The choice of method is determined by the type of production, the presence of work in progress, the duration of the production cycle, the range of products produced, and the complexity of production.

In industry, normative, order-by-order, per-order, and process-by-process (simple) methods of cost accounting and calculation of the actual cost of production are used.

Normative method are used, as a rule, in manufacturing industries with mass and serial production of various, complex products. The essence of the method is as follows.

All types of production costs are taken into account according to the current norms provided for by regulatory calculations; separately conduct operational accounting of deviations of actual costs from current norms, indicating the area of ​​occurrence of deviations, causes and perpetrators of deviations; take into account the changes made to the current cost rates as a result of the introduction of organizational and technical measures, and determine the impact of these changes on the cost of production. The actual cost is determined by adding the amount of costs at current rates with the amount of deviations from the norms and the amount of changes in the norms:

Z f \u003d 3 n + O + I,

where З f - actual costs;

3 n - standard costs;

O - the magnitude of deviations from the norms;

And - the magnitude of the changes in the norms.

Deviations of actual costs are determined by the method of documentation (inventory method). Current accounting of costs according to norms and deviations is carried out at direct costs (raw materials, materials, wage). Deviations for indirect costs are distributed among the types of products after a month. Analytical accounting of production costs is carried out in cards or turnover sheets, which are for individual types or groups of products.

The normative method of cost accounting and calculation of the cost of production provides operational control over production costs according to current standards, as well as control of deviations from the norms and accurate calculation of the cost of production.

Custom method cost accounting and calculation of the cost of production is used for repair work and some others. In this case, the object of accounting and costing is a separate production order. An order can be a product, repair, installation or experimental work. Orders may be issued not for the product as a whole, but for its units or assemblies, representing complete structures.

To account for the costs for each order, a separate analytical account is opened indicating the order code. Accounting for direct costs is carried out on the basis of primary documents for accounting for production, consumption of materials, etc. Indirect costs are distributed between individual orders conditionally according to those adopted in this production ways.

With the order-by-order method of cost accounting, the reporting cost estimate is made after the order is completed.

Transverse method cost accounting and calculation of the cost of production is used in industries with the integrated use of raw materials and in industries with mass and large-scale production, where raw materials and materials go through several processing phases (processing). Costs are taken into account not only by types of products and costing items, but also by redistribution.

With the complex use of raw materials or semi-finished products, products of various grades and brands are transferred to a conditional grade using a system of coefficients, and in the manufacture of several products from the same type of raw material, the main product is isolated. The remaining products are considered as by-products and are valued at fixed prices. The cost of by-products is subtracted from total amount production costs, and the remaining costs are attributed to the cost of the main product.

With the progressive method, the most important elements of the normative method are used - the systematic identification of deviations of actual costs from current norms (planned cost) and accounting for changes in these norms. IN primary documentation and operational reporting, the actual consumption of raw materials, materials, semi-finished products, energy and other types of costs is compared with the normative one. The use of elements of the normative method allows you to control production costs, reveal the causes of deviations from the norms, and identify reserves to reduce the cost of production.

Per-process (simple) method cost accounting and product costing are used in industries with a narrow range of products and where work in progress is completely or partially absent.

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The method of accounting for production costs and calculating the cost of production is understood as a system of methods for reflecting production costs to determine the actual cost of production.

The choice of the method of calculating the cost of production is associated with the industry and production characteristics of enterprises. The main cost accounting methods include order and per-order.

Order accounting method- the cost of a unit of production is calculated by the sum of the costs of all workshops. This method is used in industries with mechanical assembly of parts, assemblies and products as a whole, where the technological process between workshops is closely interconnected, and the finished product is produced by the last workshop in the technological chain.

In analytical accounting, production costs are grouped by order in the context of established costing items. The object of accounting and costing is a separate production order, which is assigned a code.

The custom method of accounting and costing products is used in individual and small-scale production at heavy industry enterprises, in the shipbuilding industry (building a ship, manufacturing a turbine, etc.), where they produce products in an individual design.

The order is opened on the basis of an agreement with the customer. It specifies the object of the contract (order), its quality characteristics, volume (quantity) of products, delivery time, contract price, form of payment, etc.

The cost of an order is determined by the sum of all production costs from the day it was opened to the day it was completed and closed. The reporting costing for the order-based method of accounting is made after the work on the order is fully completed, which is a significant drawback of this method.

Peredelny method of accounting production costs and calculation of the cost of production is used in those industries where the division of the technological process into separate phases of processing the source material is characteristic and the processed raw material successively passes through several separate independent processing phases - redistributions (oil refining, chemical, pulp and paper, textile industry, etc.). ).

redistribution- this is a set of technological operations that end with the development of an intermediate product (semi-finished product) or with the receipt of a finished finished product.

The costs of manufacturing products of such industries are taken into account by types of homogeneous products, costing items and redistributions.

The procedure for accounting for costs and costing products at different enterprises varies according to the redistribution. At some enterprises, direct costs in accounting are reflected for each processing unit separately, and the cost of raw materials is included in the cost of production of only the first processing stage. The cost of the final product is the sum of the costs of all stages.

With the progressive method of accounting for production and calculating the cost of production, non-semi-finished and semi-finished options are used.

At non-semi-finished In this variant, control over the movement of semi-finished products within the shops (repartitions) and between them is carried out by the accounting department promptly in physical terms and without account entries.

At semi-finished option, the cost is calculated not only of the final product, but also of the products of each processing unit separately.

Enterprises that sell the products of each individual redistribution to the side use the semi-finished version of cost accounting, the rest - non-semi-finished.

Enterprises that use the proportional method of accounting use the most important elements of the normative method - the systematic identification of deviations of actual costs from current norms (planned cost) and accounting for changes in these norms.

Standard method of cost accounting for production and calculation of the cost of production is used to timely prevent the waste of labor and financial resources. As a rule, it is used in mass and serial production at enterprises of the manufacturing industries, in mechanical engineering, at light industry enterprises.

The essence of the normative method lies in the fact that certain types of production costs are taken into account according to production standards provided for by normative calculations. At the same time, operational accounting of deviations of actual costs from production standards is kept, indicating the object of occurrence of deviations, the causes and perpetrators of their formation, and changes made to the current cost rates as a result of the introduction of organizational and technical measures are taken into account, and the impact of these changes on the cost of production is determined.

Production cost rates- the most important instrument of production management. They reflect the technical and organizational level of development of the enterprise, affect its economy and the final result of the activity.

Depending on the duration of the action and the time of calculation, the norms are divided into current and planned.

Planned norms are provided for by quarterly and annual plans and are calculated on the basis of current and currently valid norms (during each reporting month). On their basis, standard calculations for parts, assemblies, and products are monthly compiled.

When comparing the actual costs incurred with the approved current standards, an analysis of the economic activity of the enterprise is carried out, intra-production reserves are identified, ways to use them are outlined, and new cost standards for the next reporting period are developed.

Normative cost estimates are compiled for parts, assemblies and products. Their data is used to calculate the actual cost of specific types of products, to assess work in progress and the cost of defective products.

Normative cost estimates for parts and assemblies are compiled only for direct costs (materials, wages), and for the product as a whole - for all items of production cost.

With the standard method of accounting for production costs, enterprises use planned, standard and reporting costing. In terms of their composition, they must correspond to the standard nomenclature provided for in industry instructions for planning and cost accounting. Control over the application of standards established in production in the manufacture of products is carried out with the help of accounting.

Deviations from the norms show how the manufacturing technology of products is observed, reveal the amount of consumption of raw materials, materials, labor costs, etc. They are divided into positive, meaning cost savings, and negative, causing their increase.

Positive Deviations- savings achieved with a more complete use of raw materials with the least waste, with an increase in labor productivity, a reduction in the time for processing parts and for their assembly.

Negative deviations- additional use of raw materials, materials in excess of established norms, etc.

Having normative calculations, documents or a set of documents for deviations from the norms in the current month and their changes, knowing the quantity of products released, the accounting department calculates the actual costs of the reporting month.
Calculations of the actual cost are carried out according to the following formula:

Fs - Ns ± On ± In

• where Fs is the actual cost;
• Нс - standard cost;
• He - deviations from the norms (saving or overspending);
• Ying - changes in norms (in the direction of their increase or decrease).

Per-process (simple) method It is used in those enterprises that produce homogeneous products, have mass production and a short period of the technological process, and which do not have remnants of work in progress (or they are stable). This method is typical for enterprises in the extractive industries, industries building materials, chemical industry, etc.

When carrying out a simple method of costing, all costs of an enterprise or part of an enterprise are summed up and divided by the quantity of products produced:

Unit cost of production = Total cost (for a certain period of time) / Quantity of goods produced (for a certain period of time)

UDC 338.43

PRODUCTION COST ACCOUNTING METHODS

Zavyalova E.S.,

State Agrarian University of Northern Trans-Urals

Annotation: This article discusses the concept of production cost, objects and the main Russian and Western methods for calculating the cost of production. The objects of calculation of the cost of production are largely determined by the type of production, and the method of calculation - by the methods of calculation used. The use of specific techniques and methods that make up a particular cost accounting method are determined accounting policy organizations, the formation of which directly depends on the characteristics of economic activity. Due to the fact that accounting objects and costing objects in production often do not coincide, various methods for calculating the cost of production are used.

Key words: prime cost, calculation, costs, method, Direct Costing, Standard Cost.

METHODS OF COST ACCOUNTING FOR PRODUCTION

State Agrarian University of Northern Zauralye

Abstract: this article discusses the concept of cost of production, the objects and basic of the Russian and Western methods of calculation of production costs. Objects costing products are largely determined by the type of production and methods of computation used calculation methods. The application of specific techniques and methods that constitute a particular method of accounting of costs, determined by accounting policy of the enterprise, the formation of which is directly dependent on economic activity. Due to the fact that the objects of consideration and objects of costing in production often do not coincide, there are different methods of costing products.

Key words: cost, calculation, cost, method, Direct Costing, Standard-cost.

At present, in the conditions of fierce competition, the production process is becoming more complicated in the markets for the production and sale of products, and therefore it is necessary to adapt to the constantly changing market. Accordingly, the choice of one or another method of cost accounting and calculation of the cost of production is of great importance.

When calculating the cost of production, the costs are distributed between the main, associated and by-products, and by-products are taken into account in the calculation only those that are used at the enterprise.

The objects of calculation of the cost of production are largely determined by the type of production, and the method of calculation - by the methods of calculation used.

The use of specific techniques and methods that make up one or another method of cost accounting are determined by the accounting policy of the organization, the formation of which directly depends on the characteristics of economic activity.

Due to the fact that accounting objects and costing objects in production often do not coincide, various methods for calculating the cost of production are used.

A simple cost accounting method is used primarily in simple industries, the distinguishing features of which are that the cost accounting object coincides with the costing object, i.e. when only one type of product is received and there is no work in progress, an intermediate product (semi-finished product), a small homogeneous range of products obtained as a result of a multiple one-time technological process. In this method, the cost of production is divided by the output.

If several types of main products (related products) were received from one production, then the distribution of costs by calculation objects is carried out using the selling price method or the coefficient method.

IN agriculture this method is quite applicable in auxiliary industries (electricity, water, heat supply, etc.)

When calculating the cost using the selling price method, all related products are valued at selling prices, and production costs are distributed among individual costing objects in proportion to the cost of products at selling prices. After establishing the amount of costs for each object, they are divided by the number of products received. This costing method is used in quality-based costing.

When calculating the cost of associated products using the established coefficients, all types of products are converted into conditional products in accordance with the established coefficients.

In the process of agricultural production, along with the main products, side products are often obtained, which are used on the farm. When calculating the main product from the total cost, first of all, the cost of by-products in

generally accepted assessment. For example, straw, tops, etc. are evaluated on the basis of the costs attributed to them for harvesting, pressing, transporting and other work on harvesting products; manure - based on the standard costs for cleaning in specific conditions and the cost of bedding; other by-products are valued at prices of possible sale (use).

The custom method of cost accounting is used in industries where products are in the nature of orders. This method of costing is usually used in the manufacture of single products or in small-scale production. It is also typical for organizations engaged in the provision of services or the performance of various works. In manufacturing organizations, order-based costing can take place if the production of a single product or a small batch of products is singled out and information is obtained not on the average, but on the individual cost.

In some cases, orders may consist of a large number of items. But the main condition for order-based costing is a predetermined quantity of products of a given type.

The production order is used as the costing object in the custom method. By order, direct production costs are localized and grouped, they also act as signs of analytical cost accounting accounts, between which indirect costs are periodically distributed. On analytical accounts, all costs for this order are sequentially collected. Until the completion of the order, the costs for it represent work in progress, and after its completion, regardless of the duration of execution, the cost of the finished product.

The process-by-process method is used in serial or mass production organizations, as a rule, with a continuous production cycle. At the same time, products of the same type go through certain processes in a given sequence until they are fully completed.

The process-by-process method of cost accounting is typical for such industries as textile, oil refining, paper, chemical, machine-building, paint and varnish and others.

Unlike the order-by-order method, in the non-manufacturing area, process-by-process costing is usually not used.

In one organization, both order-based and process-based costing methods can be used simultaneously.

The main feature of process costing is that all direct and indirect costs of production are taken into account under costing items for the entire output, and not for individual products.

With this method, the unit cost of a product is calculated by dividing the total cost by the number of units of production.

In process costing, production units or individual production processes act as cost centers.

The forward method. It is used in industries with serial and mass production, when the same products pass in a certain sequence through all stages of production (chemical, oil refining, cement, metallurgical, pulp and paper, cotton industries). The object of calculation is the product of each completed redistribution.

Essence - direct costs are reflected in the current accounting not by type of product, but by redistribution (stages) of production. Repartition - part of the technological process, ending with the receipt of a finished semi-finished product, which can be sent to the next repartition or sold to the side. As a result, at the exit from the last processing stage, we have not a semi-finished product, but a finished product.

The features of the incremental accounting method, which distinguish it from the custom method, are:

a) generalization of costs for redistribution, regardless of individual orders, which allows calculating the cost of production of each redistribution;

b) writing off costs for the calendar period, and not for the time of making the order;

c) organization of analytical accounting for synthetic account 20 “Main production” for each redistribution;

d) simplicity and cheapness: there are no order cards, there is no need to allocate indirect costs between individual orders.

With the combined costing method, by-products are deducted from the total cost. The remaining costs are allocated between individual types of related products or by the method of coefficients, or selling prices, or another method.

Most domestic organizations prefer the actual method of cost accounting and product costing.

The essence of this method lies in the sequential accumulation of all actually incurred costs and their assignment to the objects of calculation business transactions. Compared to other methods, this method is the simplest and least laborious.

Main principles of the actual method:

Full and documentary reflection of costs;

Registration of costs at the time of their occurrence;

Localization of costs on a certain basis;

Attribution of actual costs to the objects of their accounting;

Comparison of actual costs with planned ones.

Along with the advantages, the actual method has a number of disadvantages:

Information is accumulated only on the actual cost;

Lack of operational cost data;

There are no rules.

All this complicates the analysis and does not allow to quickly identify losses.

Thus, the possibility of operational control over the use of resources is excluded and it is difficult to identify shortcomings in the organization of production, which makes this method ineffective for management.

The method of calculating the cost of agricultural products includes the following techniques and methods:

Direct attribution of costs by type of product;

Exclusion of the total cost;

Application of established coefficients;

Allocation of costs in proportion to the cost of related products;

Distribution of costs according to established bases;

Summation of costs;

Combined calculation of the cost of production.

The calculation of the cost of production of each crop (or groups of crops) and each group of livestock should be drawn up in the form of a costing sheet, the content of which would allow you to see the composition of the cost for complex cost items in general and per unit of production, both in a generalizing monetary meter and in natural terms. cost meters.

IN unified system accounting production accounting is the most important part of a single integrated information system, designed, on the one hand, to ensure effective management of costs and results in achieving the main goal of the organization's activity - obtaining the necessary profit, and on the other hand,

exposure to information about production activities individual and social needs of all participants in economic relations.

In turn, the process of production accounting is divided into two components: cost accounting for production and cost accounting.

The main purpose of cost accounting is to identify and reflect all the actual costs of production for numerous accounting objects and features necessary for management. Indeed, production cost accounting can be kept in any detail that is of interest to management. And cost accounting is limited by the target settings of costing. Therefore, production accounting is wider than the costing system. Cost accounting is only a part of production accounting. Production accounting includes both accounting for production costs in a variety of analytical groupings, and costing as a set of cost accounting for costing objects and calculation procedures for calculating the cost of a product of a certain use value.

At the same time, the function of production accounting, which is to control costs in the production process, can be performed without costing. Therefore, they may well function independently.

Along with the Russian cost accounting methods, there are also Western ones, these are cost accounting using the ABC method, cost accounting using the Direct Costing system, cost accounting using the Standard Cost system, and cost accounting using the JIT system. Of which the most famous are the "Direct-Co-sting", "Standard-Cost" systems.

The name "Direct-Costing-System" was first introduced in 1936. American economist D. Harrison as accounting for direct costs.

The Direct Costing system is a management accounting system based on the classification of costs into fixed and variable, including accounting and analysis of costs by their types, places of origin and carriers, as well as accounting financial results activities and making operational management decisions.

The essence of the system is to allocate variable costs directly to products, fixed costs to the accounts of financial results, i.e. when calculating the cost of production, only variable costs are taken into account, and fixed costs are considered period costs and are written off to sales accounts in full. Therefore, the cost of production differs from the cost of goods sold by the amount of fixed costs, which affects the profit margin.

One of the key indicators of the Direct Costing system is marginal income - this is the difference between sales proceeds and variable costs.

The main feature of the Direct Costing system is that the cost of products (works, services) is taken into account and planned only in terms of variable costs. At the same time, fixed costs are collected on a separate account (or accounts) and, with a given frequency, are written off directly to the account of financial results.

The Direct Costing system allows you to:

1) determine the forms of dependence of costs on production volumes;

2) receive information about the profitability or unprofitability of economic activity, depending on the volume of production and sales;

3) calculate the critical point of sales volume;

4) optimize the product range;

5) predict the behavior of costs depending on various factors;

6) pursue an effective pricing policy;

7) to solve tactical problems of organization management.

However, this system has some drawbacks.

Under this system, the cost of inventories of work in progress is underestimated. So, it cannot be used to calculate the actual production cost of products for the reporting year.

feature modern system"Direct Costing" is the use of standards (norms) not only for variable costs, but also for fixed costs, in particular for the variable part of fixed overhead costs. Standard "Direct Costing" - there is a means to achieve ultimate goal enterprises - receiving net profit.

Normative cost accounting is a system for developing norms and standards for resources used in production.

Based on them, planned standard cost estimates are compiled, the actual costs are reflected with their division into costs according to the norms and deviations from them.

System "Standard-Cost" as a continuation of the normative method of cost accounting. The name "Standard Costs" broadly refers to the cost that is set in advance (as opposed to the cost that is collected). The meaning of this system is that what should happen, and not what happened, is taken into account, not what is, but due, and

deviations are shown separately. The main task is to take into account losses and deviations in the profit of the enterprise.

The system "Standard-Cost" is based on the preliminary rationing of costs by elements and articles, the preparation of standard calculations based on the current standards for certain types of products and their components, the refinement of these calculations as the current standards change, separate accounting of actual costs according to the current standards, on changes in norms and on deviations from norms, the possibility of calculating the actual cost of production by algebraic summation of the standard cost and the accounted changes for the month of norms.

Bibliographic index:

1. Zavyalova E.S. Accounting for costs by responsibility centers // Problems of the modern economy (Novosibirsk). 2014. No. 18. p. 174-177.

2. Zavyalova E.S. Formation of internal control in the management system of agricultural enterprises//Actual issues of modern science. 2014. No. 2. S. 50-53.

3. Zavyalova E.S. Cost management in the controlling system at the enterprises of the agro-industrial complex // Science and the world. 2014. v. 1. No. 10 (14). With. 153-154.

4. Kerimov V.E. Cost accounting, calculation and budgeting in certain sectors of the manufacturing sector: textbook. for universities. -6th ed. -2009.

5. Kuzmina M.S. Cost accounting, calculation and budgeting in certain sectors of the manufacturing sector: textbook. settlement -M.: KNORUS, 2010.