Which account contains indirect expenses? Direct and indirect income tax expenses (list)

If the taxpayer determines income and expenses using the accrual method, production and sales expenses are determined taking into account the provisions of Article 318 of the Tax Code.

Let us remember that expenses must be divided into direct and indirect (Clause 1, Article 318 of the Tax Code of the Russian Federation). The legislator proposes a list of direct expenses. In particular, these include:

costs for the purchase of raw materials and supplies used in production (subclause 1, clause 1, article 254 of the Tax Code of the Russian Federation);
costs for the acquisition of components undergoing installation and (or) semi-finished products undergoing additional processing from the taxpayer (subclause 4, clause 1, article 254 of the Tax Code of the Russian Federation);
expenses for remuneration of personnel who are directly involved in the process of production of goods (works, services). They also include the costs of compulsory pension insurance to finance the insurance and funded parts of the labor pension, compulsory social insurance in case of temporary disability and in connection with maternity, compulsory medical insurance, compulsory social insurance against industrial accidents and occupational diseases, which are accrued for the specified amounts of labor costs (Article 255, paragraph 1 of Article 264 of the Tax Code of the Russian Federation);
the amount of accrued depreciation on fixed assets used in the production of goods, works, and services.

Indirect expenses include all other amounts of expenses, with the exception of non-operating expenses (Article 265 of the Tax Code of the Russian Federation). Please note that the Tax Code specifies expenses that must be recognized as indirect, and they are also contained in the income tax return.

Why is separation necessary?

The most important difference is that the amount of indirect expenses in full relates to the expenses of the current reporting (tax) period, and direct expenses - to the expenses of the current period as goods and work are sold, that is, taking into account the balances of work in progress (letters from the Ministry of Finance of Russia dated March 25 2010 No. 03-03-06/1/182, dated June 9, 2009 No. 03-03-06/1/382). The exception is cases when the organization's activities are related to the provision of services. These taxpayers have the right to attribute the amount of direct expenses of the reporting (tax) period in full to the reduction of income from production and sales of this reporting (tax) period without distribution to the balances of work in progress (paragraph 3 of paragraph 2 of Article 318 of the Tax Code of the Russian Federation, letter from the Ministry of Finance of Russia dated August 31, 2009 No. 03-03-06/1/557).

Important
For tax purposes, a service is an activity whose results do not have material expression and are sold and consumed in the process of carrying out this activity (Article 38 of the Tax Code of the Russian Federation). Moreover, the provision of services and the performance of work are different things, since the result of the work has a material expression and can be realized.

If an organization combines the provision of services with the performance of work, then part of the direct costs that fall on services can be fully attributed to the expenses of the reporting (tax) period (letter of the Ministry of Finance of Russia dated September 11, 2009 No. 03-03-06/ 4/77).

To determine the portion of direct costs that fall on products sold in the current period, direct costs should be distributed among the balances of work in progress, the balances of finished products in the warehouse and the balances of products shipped but not sold at the end of the reporting month. You do not take into account the amount of direct expenses attributable to these balances in the current reporting (tax) period.

Due to the linking of direct costs to sales, organizations tend to transfer part of them to indirect costs or even limit themselves to only the latter. But this cannot be done, because the Tax Code clearly states that expenses should be divided into direct and indirect, and the organization has the right to decide how exactly.

When filling out an income tax return, the amount of direct expenses for goods, works, and services sold should be reflected on line 010-030 of Appendix No. 2 to sheet 02. The amount of indirect expenses - on line 040 and partially deciphered on lines 041 - 055 of Appendix No. 2 to sheet 02. The amount of these lines is reflected in line 130 of Appendix No. 2 to sheet 02, the value of which is transferred to line 030 “Expenses that reduce the amount of income from sales” of sheet 02 of the declaration.

Self-separation

The list of direct expenses is approximate, and the organization has the right to independently establish one different from that given in the Tax Code. This list should be fixed in the accounting policy (letters of the Ministry of Finance of Russia dated May 25, 2010 No. 03-03-06/2/101, dated November 12, 2009 No. 03-03-06/1/742, Federal Tax Service of Russia for the city of Moscow dated February 2, 2010 No. 16-12/009984@). Although there is an opinion that when dividing costs into direct and indirect, the taxpayer should be guided by the above provisions of Article 318 of the Tax Code (letter of the Ministry of Finance of Russia dated May 29, 2009 No. 03-03-06/1/355). In other words, the list of direct expenses given in the code is mandatory, and the organization, at its discretion, can add others to them.

We are of the opinion that the organization has the right to independently decide which expenses are recognized as direct. In this case, you should justify your decision. After all, during a tax audit, inspectors will definitely be interested in indirect expenses and will try to prove their direct origin. The court also pointed out this: excluding material costs from direct costs and including them in indirect costs without proper economic justification entails an illegal understatement of the income tax base. Regardless of the fact that the organization has the right to determine the list of direct expenses itself in its accounting policy, material costs can be classified as indirect expenses only if there is no real possibility of classifying them as direct (clause 1 of Article 252 of the Tax Code of the Russian Federation, resolution of the Federal Antimonopoly Service of the Ural District dated 25 February 2010 No. Ф09-799/10-С3).

Important
If in the accounting policy the organization has not determined which expenses are considered direct, then by default officials believe that direct expenses correspond to the list specified in Article 318 of the Tax Code (Resolution of the Federal Antimonopoly Service of the Far Eastern District dated November 6, 2009 No. F03-4942/2009) . When legislation introduces changes to this list, the organization will be obliged to take into account the corresponding changes from the moment they enter into force (Resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated November 20, 2009 No. A82-7247/2008-99). Therefore, it is better to independently approve the list of direct expenses in the accounting policy.

As practice shows, it is not always possible to clearly classify specific types of costs as direct or indirect costs. It depends on the type of activity. In this regard, the organization should register such costs separately in the accounting policy and classify them as direct or indirect expenses, that is, add specifics on “disputed” expenses. These actions will serve as a good shield against the nagging of tax authorities (Resolution of the Federal Antimonopoly Service of the Ural District dated April 28, 2008 No. F09-2757/08-S3).

Sharp corners

Accountants more than once encounter situations where quite logical and seemingly easy legal norms cause difficulties in practice. So this issue is not without its sharp corners, which are easy to stumble upon. We will try to smooth them out. What you might encounter:

Easy to organize. The taxpayer's expenses attributable to direct expenses that he incurs during forced downtime should be taken into account as part of non-operating expenses (clause 2 of Article 265 of the Tax Code of the Russian Federation). Indirect expenses that the taxpayer continues to incur during forced downtime are taken into account for profit tax purposes as part of the corresponding groups of expenses (letter of the Ministry of Finance of Russia dated September 21, 2010 No. 03-03-06/1/601).

Changes at the beginning of the year. A situation may arise when, from the beginning of the year, the organization decided to change the list of direct expenses, fixing it in its accounting policies. Due to these changes, part of the costs that were previously direct will be considered indirect from the beginning of the year. The question arises: what to do with the direct costs accumulated by the end of the year, awaiting implementation, which have been reflected in the accounting policy as indirect since the beginning of the year? According to the Ministry of Finance, such costs that fall on work in progress and unsold products will not be taken into account. In the new tax period, they will also have to be written off as goods (work) are sold. And you can write off at a time only those costs that have been incurred since the beginning of the new tax period (letters of the Ministry of Finance of Russia dated September 15, 2010 No. 03-03-06/1/588, dated May 20, 2010 No. 03-03-06/1 /336). It is difficult to argue with officials, because direct expenses relate to the expenses of the current reporting (tax) period as they are realized. And since such expenses have already formed the cost of unfinished or unsold products, they will have to wait for sale. And changing the accounting policy from the beginning of the year will not allow them to be written off at once.

No revenue. An organization has the right to write off direct expenses for profit tax purposes only in the period when revenue is reflected in taxable income, therefore it will not be possible to recognize direct expenses without sales, and therefore without revenue (letter of the Ministry of Finance of Russia dated April 9, 2010 No. 03-03-06/1 /246). But the Tax Code allows indirect and non-operating expenses to be written off at a time in the period in which they were incurred (clause 2 of Article 318 of the Tax Code of the Russian Federation). That is, in the absence of revenue, indirect expenses are recognized as losses, which will reduce the income received later (letter of the Ministry of Finance of Russia dated March 6, 2008 No. 03-03-06/1/153). But in practice, organizations have to defend the right to write off indirect costs, since officials often confuse the lack of sales in a specific period with the lack of commercial activity in general. Thus, in one resolution, judges explained to tax authorities that the lack of income in the reporting period cannot be a basis for refusing to recognize indirect expenses incurred by the taxpayer (resolution of the Federal Antimonopoly Service of the Moscow District dated March 31, 2010 No. KA-A40/2740-10 in case No. A40-93652/09-127-559).

The easiest thing in this situation is for organizations that provide services. They have the right to completely write off both direct and indirect expenses in the current period, regardless of receipt of revenue (letter of the Ministry of Finance of Russia dated August 31, 2009 No. 03-03-06/1/557).

Often, regulatory authorities try to recognize expenses as economically unjustified if the taxpayer did not receive income or incurred a loss in the reporting (tax) period. But officials do not take into account that the proceeds received from sales may not cover the expenses incurred. This does not equate to the fact that the organization did not conduct activities and did not receive revenue. It’s just that the financial result may be negative. And revenue should not be confused with income. Both officials of the financial department and judges speak about this: if the expenses incurred meet the requirements of Article 252 of the Tax Code, then they are taken into account when determining the tax base for income tax, regardless of the presence or absence of income from sales in the corresponding tax period (letter of the Ministry of Finance of Russia dated 25 August 2010 No. 03-03-06/1/565, resolution of the Federal Antimonopoly Service of the Central District dated February 9, 2010 in case No. A14-14803/2008/500/24).

Direct costs on hold. If during the reporting (tax) period the taxpayer does not have transactions for the sale of goods recognized as objects of VAT taxation in the main type of activity, but carries out other types of activities that are subject to taxation, VAT deductions on purchased goods (works, services), including to be used in the main type of activity are carried out in accordance with the generally established procedure (letter of the Ministry of Finance of Russia dated October 12, 2010 No. 03-07-11/402).

Material prepared by S. Shestakova

Production costs are divided into direct and indirect. All of them, if justified and confirmed, ultimately reduce the tax base for profits, but at different times.

Let's see how to correctly classify your production costs and what you need to follow. After all, the correct division of such expenses will help make accounting as safe as possible in the event of a tax audit.

Why is it necessary to divide costs into direct and indirect?

Dividing the expenses of the current period into direct and indirect is required to correctly determine the moment of recognizing expenses as expenses that reduce the income of the current period:

direct costs are written off to reduce the tax base only after the sale of products in the production costs of which they are taken into account. The generated amount of direct expenses of the current month is subject to monthly distribution between work in progress (work in progress) and products manufactured during the month (work performed, services provided). Then the amount of direct costs attributable to finished, shipped and sold products in the current month is calculated. Articles 318, 319 of the Tax Code of the Russian Federation.

There is no clear methodology for allocating direct costs to the balances of work in progress and manufactured products in the Tax Code. Specific rules for such distribution are developed by the organization, taking into account the specifics of production;

indirect costs are written off as a reduction in the tax base immediately - in the month in which they arose (without reference to the sale of products).

Please note that if certain costs are associated with generating income over several reporting periods, then it is necessary to distribute such expenses between different periods based on the principle of uniform recognition of income and expenses, and only then take them into account when forming a “profitable” base, based on whether they are are they direct or indirect and clause 1 art. 272 Tax Code of the Russian Federation. The Ministry of Finance recommends that, for example, lease payments be recognized evenly (if they relate to several periods) Letter of the Ministry of Finance dated 02/09/2016 No. 03-03-06/1/6519, costs for product certification and Letter of the Ministry of Finance dated March 18, 2013 No. 03-03-06/1/8186, costs of acquiring rights to software products when the contract specifies the period for granting non-exclusive rights Letter of the Ministry of Finance dated August 31, 2012 No. 03-03-06/2/95. It is also necessary to gradually recognize as a cost of the current period a one-time payment under an insurance contract clause 6 art. 272 Tax Code of the Russian Federation.

Thus, the smaller the list of direct expenses, the larger the list of indirect ones, which means that your costs will be taken into account faster when calculating taxable profit.

The list of direct expenses must be justified

In ch. 25 of the Tax Code of the Russian Federation, the lists of both direct and indirect expenses are open. The organization itself chooses which group of expenses to assign certain costs to, and enshrines this in its accounting policies for tax purposes. Letters of the Ministry of Finance dated February 10, 2016 No. 03-03-06/3/6878, dated May 25, 2010 No. 03-03-06/2/101 (clause 3). Approved lists can be changed, but not more than once every 2 years Articles 318, 319 of the Tax Code of the Russian Federation.

However, there are direct costs that are directly mentioned in paragraph 1 of Art. 318 of the Tax Code. This:

costs of raw materials or materials used in the production of goods, components, semi-finished products - those costs that are named in subparagraph. 1, 4 p. 1 tbsp. 254 Tax Code of the Russian Federation;
expenses for remuneration of personnel involved in the production process, as well as corresponding contributions to compulsory social insurance;
depreciation amounts of fixed assets used in production.

Typically, organizations expand this list of direct costs to include costs:

for services of third-party organizations directly related to the production of products (costs of processing raw materials on a toll basis, subcontracting work, etc.);
for rent and utility payments for production premises;
for insurance of production equipment and premises.

There are expenses that, based on their essence, may seem direct, but in tax accounting they can easily be classified as indirect. A striking example of this is the depreciation bonus. It (unlike ordinary depreciation) can be taken into account as an indirect expense, regardless of how and where the equipment is used, including when the depreciation bonus is accrued during reconstruction, completion or modernization and clause 3 art. 272 Tax Code of the Russian Federation; Letters of the Ministry of Finance dated August 20, 2014 No. 03-03-06/1/41628, dated May 28, 2013 No. 03-03-06/1/19228, dated December 14, 2011 No. 03-03-06/2/198.

In most cases, in order to remove some expense from the list of direct expenses (which are mentioned in Chapter 318 of the Tax Code of the Russian Federation as indicative), compelling reasons are needed. Otherwise, tax claims are guaranteed. The inspectors believe that the mechanism for allocating production costs must contain economically sound indicators determined by the technological process. Letters of the Ministry of Finance dated August 30, 2013 No. 03-03-06/1/35755; Federal Tax Service dated February 24, 2011 No. KE-4-3/2952@.

If you approve an unreasonably narrow list of direct expenses in your accounting policy, the inspectors will not like it. Thus, one organization engaged in the production of automobiles took into account as direct expenses only materials (basic, returnable waste, purchased components and semi-finished products of its own production) and transportation and procurement costs. Everything else was accounted for as indirect costs. The inspectors considered that without equipment and workers it would be impossible to produce cars. This means that the list of direct expenses must include depreciation of fixed assets used in production, labor costs for personnel involved in the production process, as well as insurance premiums. And the court supported the inspection Resolution of the Federal Antimonopoly Service of the Northern Territory of October 15, 2013 No. A56-63786/2012.

In addition, tax authorities believe that if any expense cannot be attributed to a specific production process for the manufacture of any type of product (performance of work, provision of services), this does not mean that such an expense should be taken into account as indirect. The organization must, in its accounting policies, determine a reasonable mechanism for allocating such expenses to Letter of the Ministry of Finance dated December 7, 2012 No. 03-03-06/1/636. In other cases, the general rule applies: only when there is no real possibility of including individual costs in direct costs, using economically justified indicators, the organization can classify such costs as indirect costs. Letter of the Federal Tax Service dated February 24, 2011 No. KE-4-3/2952@.

According to the tax authorities, it is necessary to develop a distribution methodology even if you have several types of activities. They won’t let you write off all expenses as indirect without disputes. But sometimes the courts take the side of taxpayers. Once the following case was considered: a fishing enterprise took into account the costs of purchasing fuel and profit as indirect. The inspectorate insisted that they should be counted as direct, since without them it would be impossible to catch fish, process it and deliver it. However, the company was also engaged in the production of fish products from purchased raw materials, as well as in the rental of ships with crew. The court agreed that the organization did not have the opportunity to classify the disputed costs as direct expenses. Resolution of the Federal Antimonopoly Service No. F03-5521/2013 dated 09.12.2013.

Disputes also arise when by-products appear spontaneously in the course of the main activity. Thus, one organization produced the main products (mineral mineral copper-pyrite ore) and by-products (low-grade sulfur-pyrite ore). At the same time, the extraction of the latter was forced. In accounting and tax accounting, the cost of by-products was determined only in the amount of expenses for its crushing and transportation. The inspection considered that all direct costs of ore extraction should be allocated to the extraction of both main and by-products. Note that with this approach, the cost of low-grade ore would be comparable (or even exceed) the cost of valuable ore, which is economically incorrect. The court did not support the inspectors. He pointed out that the Tax Code does not have a rule on determining the various compositions of direct costs in the production of main and by-products. Therefore, all direct costs of ore extraction are associated with the extraction of the main products and Resolution of the AS UO dated December 1, 2014 No. F09-7773/14.

Sometimes, in order to determine the importance and degree of participation of a particular type of cost in the production of products, an expert is needed. So, one day, tax officials, having studied the technological regulations, discovered that natural gas was used as a coolant in the production process. From this they concluded: the costs of purchasing gas should be taken into account as direct ones. But the cement production organization included them in indirect costs. The court supported the organization, pointing out that the tax authority made its conclusion without having special knowledge in the field of chemical technology and without involving an expert. Natural gas is not the basis and necessary component of cement, so it can be taken into account as an indirect consumption. Resolution of the AS ZSO dated December 18, 2014 No. Ф04-13294/2014.

Comparison with accounting

The basis for the tax list of direct expenses can be taken from the accounting list of costs included in the cost price. After all, it is from accounting that one can see how much this or that expense is related to the production of products. For example, insurance premiums from the salaries of production workers are taken into account as direct expenses in tax accounting if they are included in the cost of production in accounting. Letters of the Ministry of Finance dated May 30, 2012 No. 03-03-06/1/283, dated May 14, 2012 No. 03-03-06/1/247.

In accounting, the goal is to calculate the real costs of producing one product. The list of costs included in the cost of production may include only direct costs (in accounting, these are expenses that are directly needed for the production of products: raw materials, materials, wages of production workers, depreciation of production equipment, etc.). Or, the cost of production may include other types of expenses - general production and general economic expenses - in a certain proportion.

In accounting, there are several ways to calculate cost (for example, it can be full or truncated). The method chosen by the organization must be indicated in the accounting policies.

If in accounting the list of costs included in the cost price is too short, then there may also be problems when transferring it to tax accounting policy. Thus, in one legal dispute, an enterprise producing pasta determined a truncated cost in accounting, the formation of which was based on the distribution of costs into variable (direct) and fixed (indirect). Indirect costs included those associated with the production of several types of products, including the costs of maintaining and operating equipment, general production and general business expenses. The inspection considered this a mistake. However, the court agreed with the company’s arguments Resolution of the Federal Antimonopoly Service of August 4, 2014 No. A36-4628/2013, because accounting for depreciation as an indirect expense complies with industry accounting guidelines Methodological recommendations, approved. Ministry of Agriculture and Food 01/12/2000.

For other controversial situations that arise when classifying costs as indirect costs, read the article:

But, as a rule, the list of accounting direct expenses is wider than the list of tax direct expenses in paragraph 1 of Art. 318 Tax Code of the Russian Federation. Therefore, if you use an accounting list for tax accounting, there should be no claims against you from the inspectors. Letter of the Ministry of Finance dated March 2, 2006 No. 03-03-04/1/176.

For example, if an organization produces only one type of product, then it is better to consider all production costs as direct tax expenses. Only general business expenses (for example, salaries of the directorate, accounting department and office rent) can be considered indirect tax expenses.

However, construction organizations have difficulties with the tax classification of general business expenses as direct or indirect:

One construction company classified as direct all types of costs arising at the initial stage of construction of a real estate project, including the amount of land tax and rent for office premises. All these costs were taken into account after the completed residential building was commissioned. The tax authorities did not like this, but they were unable to prove that the disputed expenses should have been written off as indirect in the period of their occurrence. Resolution of the Federal Antimonopoly Service of June 26, 2014 No. A72-5730/2013;
in another case, the tax authorities, on the contrary, did not like the fact that the construction organization took into account general business expenses (including salaries of management personnel) as indirect. They demanded the distribution of these costs among the facilities under construction. The controversial general business expenses were associated with holding exhibition and presentation events aimed at attracting the attention of investors to the project, that is, they were associated not only with construction activities. Therefore, the tax court did not support Resolution of the Federal Antimonopoly Service No. A32-39866/2011 dated August 05, 2013.

If you change your accounting policy from the next year and some direct expenses become indirect, you will not be able to write off all accumulated direct expenses related to work in progress at a time as of January 1 of the year (in which the change in accounting policy comes into force). tax base Letters of the Ministry of Finance dated September 15, 2010 No. 03-03-06/1/588, dated May 20, 2010 No. 03-03-06/1/336. Such accumulated costs must still be written off as products are sold and Art. 313, paragraph 2 of Art. 318 Tax Code of the Russian Federation.

"Russian Tax Courier", 2005, N 19

To form the cost of products, works, services, as well as to make optimal management decisions, it is extremely important to correctly distribute costs into direct and indirect. With the entry into force of Federal Law No. 58-FZ of June 6, 2005, life has become much easier for accountants. Indeed, from January 1, 2005, the procedure for allocating expenses into direct and indirect, applied in an organization for accounting purposes, can also be used for the purposes of calculating income tax.

In 2005, the organization has the right to establish a unified composition of direct expenses in both accounting and tax accounting<1>. In this regard, let us recall the basic rules for accounting for costs and their distribution into direct and indirect in accounting.

<1>Read about the new rules for accounting for direct and indirect expenses for profit tax purposes on p. 15. - Approx. ed.

The current accounting legislation does not establish an exact list of expenses related to direct expenses. According to the Instructions for the application of the Chart of Accounts for accounting financial and economic activities of organizations (Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n), the cost of inventories, labor costs, as well as all other expenses “related to directly with the release of products."

Thus, the organization, in its accounting policies for accounting purposes, independently determines which expenses are considered direct.

Direct and indirect costs, their distribution by type of product

Costs can be grouped according to different criteria: by type of expense, by place of origin, by economic role in the production process, etc.

Let's consider the classification of costs according to the method of their inclusion in the cost of products (works, services). On this basis, costs are divided into direct and indirect.

Direct costs are costs associated with the production of a particular type of product (performing certain works, providing certain services), which can be directly included in the cost of these products (works, services). These include, in particular, costs:

for raw materials and basic materials;
purchased products and semi-finished products;
fuel and electricity;
remuneration of main production workers (with deductions);
depreciation of production equipment.

Indirect costs are costs that are associated with the production of several types of products (works, services). They cannot be directly attributed to a specific type of product. Therefore, they are distributed by type of product indirectly (conditionally) according to the indicators provided for in the organization’s accounting policies, using pre-calculated coefficients. Indirect expenses include general production and general business expenses.

Let us recall that the division of costs into direct and indirect depends on industry characteristics, production organization and the adopted cost accounting method (cost calculation).

At first glance, it may seem that it is not at all difficult to distribute direct costs by type of product. The main thing is to establish a correspondence between the products produced and the direct costs incurred. However, if several types of products are produced in one workshop using the same equipment using the same materials, it is not so easy to distribute direct costs. In this case, direct costs are distributed in proportion to the standards developed by employees of the technological and planning departments.

The process of allocating indirect costs in production can occur in two stages. At the first stage, indirect costs are distributed according to the place of their occurrence, in particular between workshops, divisions or departments. At the second stage, they are redistributed by type of product. An important point in this process is determining the distribution base (indicator). For example, to distribute administration salaries, the number of employees can be used as such a base, for heating and electricity - the area of the premises, for water supply - the area of the premises or the number of employees, for sales and marketing costs - direct costs. In any case, the distribution of indirect costs should not require much effort and calculations.

The method of distributing indirect costs between types of products, works and services must be enshrined in the accounting policies of the organization.

We will show how different methods of distributing indirect costs can affect the financial result and its reflection in the financial statements.

Example 1. In September 2005, Uyut LLC produced 300 chairs of type A and 250 chairs of type B. Direct costs for the production of chairs A amounted to 225,000 rubles, and for the production of chairs B - 425,000 rubles. The amount of indirect costs is 120,000 rubles. In the same month, Uyut LLC sold 200 chairs A and 100 chairs B.

Let's distribute indirect costs in two ways. In the first case, we will take direct costs as the distribution base. In the second case, we distribute indirect costs evenly per unit of production.

First way

Amount of indirect costs:

for chairs A - RUB 41,538. (120,000 rub. x 225,000 rub.: (225,000 rub. + 425,000 rub.));
for chairs B - RUB 78,462. (120,000 rub. x 425,000 rub.: (225,000 rub. + 425,000 rub.)).

chair A - 888 rub. ((RUB 225,000 + RUB 41,538): 300 pcs.));
chair B - 2014 rub. ((RUB 425,000 + RUB 78,462): 250 pcs.)).

Cost of sales:

chairs A - RUB 177,600. (888 rub. x 200 pcs.);
chairs B - 201,400 rub. (RUB 2014 x 100 pcs.).

Total cost of sales - 379,000 rubles.

Second way

Amount of indirect costs:

for chairs A - 65,455 rub. (RUB 120,000 x 300 pcs.: (300 pcs. + 250 pcs.));
for chairs B - RUB 54,545. (RUB 120,000 x 250 pcs.: (300 pcs. + 250 pcs.)).

Cost per unit of production:

chair A - 968 rub. ((225,000 rub. + 65,455 rub.) : 300 pcs.);
chair B - 1998 rub. ((RUB 445,000 + RUB 54,545) : 250 pcs.).

Cost of sales:

chairs A - RUB 193,600. (968 rub. x 200 pcs.);
chairs B - 199,800 rub. (RUB 1,998 x 100 pcs.).

Total cost of sales - 393,400 rubles.

Thus, the cost of sales in the first and second cases differs by 14,400 rubles. (RUB 393,400 - RUB 379,000). Consequently, the financial result reflected in the financial statements will also be different. In this example, when indirect costs are distributed in proportion to direct costs, sales revenue (profit) will be greater than when indirect costs are distributed evenly per unit of production.

Reflection of direct and indirect costs in accounting Direct costs

In accounting, direct expenses of production organizations are reflected in the debit of accounts 20 “Main production” and 23 “Auxiliary production”:

Debit 20 (23) Credit 02, 04, 05, 10, 60, 68, 69, 70

Direct production costs are written off.

Note. Cost accounting methods

The main methods of cost accounting and cost calculation are order-based, incremental (process-based) and standard. The choice of cost calculation method depends on the type of production, its organization, the technology used and the characteristics of the product (work, services).

The custom method is used if a unit of product (work, service) has characteristic properties, and the product is produced in separate batches, the number of which can be determined. The object of cost accounting (calculation) with this method is individual orders for one product or series of products.

For each order, a registration card is opened, which reflects the direct and indirect costs incurred during the execution of the order (contract). The cost per unit of production is calculated by dividing the amount of costs accumulated for a separate order by the number of products (works, services) in physical terms.

Some organizations are large technological industries (for example, mining and ferrous metallurgy enterprises), consisting of a number of structural divisions. The latter produce products (semi-finished products) completed by this technology, but are interconnected by a single production process. Moreover, each of these divisions represents a separate cycle (redistribution, process). The cost accounting method, built on the basis of calculating these individual stages (processes), is called cross-distribution (process-by-process). First, the cost per unit of production of each stage is determined. Then, by summing up the cost of production units for each processing stage, you can calculate the cost of the final finished product.

With the normative method, the organization creates and approves a system of standards and norms, according to which calculations of the normative (standard) cost of products (works, services) are made, and also the costs associated with deviations from existing standards and norms are identified and taken into account. The actual cost of production is determined by adjusting the standard cost for deviations from the norms for each cost item.

Direct expenses also include losses from marriage. The write-off of the defective amount to production costs is reflected as follows:

Debit 20 Credit 28

Losses from defects were written off for main production.

Indirect costs

To reflect indirect expenses in organizations, accounts 25 “General production expenses”, 26 “General business expenses” and 44 “Sales expenses” are used.

General production expenses. The debit of account 25 accumulates such indirect expenses as:

expenses for the maintenance and operation of machinery and equipment;
depreciation charges and costs for repairs of fixed assets and other property used in production;
costs for heating, lighting and maintenance of premises;
rent for premises, as well as for machinery and equipment used in production;
remuneration of workers engaged in production maintenance.

This is reflected in accounting as follows:

Debit 25 Credit 02, 04, 05, 10, 60, 69, 70

expenses for servicing main and auxiliary production facilities have been accrued.

At the end of the month, upon distribution, overhead costs are written off:

in the debit of account 20 - in terms of costs included in the cost of production of the main production;
in the debit of account 23 - in terms of costs related to the cost of production of auxiliary production.

Let us recall that the basis for the distribution of such expenses (enshrined in the accounting policy) can be: the salary of production workers producing a specific type of product; the cost of raw materials supplied for the production of products of this type; the amount of direct costs related to products of this type.

General running costs. Account 26 collects the following indirect expenses:

administrative and management expenses;
expenses for maintaining general business personnel;
depreciation charges and expenses for repairs of fixed assets for management and general economic purposes;
rent for general business premises;
expenses for payment of information, auditing, consulting services.

This is reflected as follows:

Debit 26 Credit 02, 04, 05, 10, 60, 68, 69, 70, 76

general business expenses have been accrued.

The organization also establishes the procedure for writing off general business expenses independently and enshrines it in its accounting policies. There are two ways to write off such expenses.

In the first case, they are written off to the main production. That is, they are distributed by type of product (work, service) and are included in their cost as well as general production expenses. As a result, the debit of account 20 reflects the full production cost of products (works, services).

In the second case, the organization can attribute the entire amount of general business expenses incurred during the reporting period to products sold (to account 90). This is stated in paragraph 9 of PBU 10/99. Then account 20 reflects the reduced cost of production.

Full production cost consists of partial production cost and general business expenses.

The method of writing off general business expenses affects the financial result of the organization. If general business expenses are distributed between sold and unsold products, then not all general business expenses incurred are written off, but only those that are included in the cost of goods sold. When using the second method, general business expenses are written off entirely to products sold.

Example 2. Start LLC produces two types of products: tables and chairs. In September 2005, the total amount of general business expenses of the organization amounted to 600,000 rubles. Start LLC forms the full cost of production. According to the company's accounting policy, the basis for the distribution of such expenses is the salary of workers engaged in the production of each type of product. In September 2005, the salaries of workers involved in the production of tables and chairs amounted to 400,000 and 160,000 rubles, respectively.

At the end of the month, the accountant of Start LLC distributed general business expenses as follows.

The production of tables accounts for the amount of general business expenses, which is equal to 428,571 rubles. (600,000 rub. x 400,000 rub.: (400,000 rub. + 160,000 rub.)).

The production of chairs accounts for general business expenses in the amount of 171,429 rubles. (600,000 rub. x 160,000 rub.: (400,000 rub. + 160,000 rub.)).

In accounting, these transactions are reflected as follows:

Debit 20-1 Credit 26

RUR 428,571 - general business expenses related to the production of tables are written off;

Debit 20-2 Credit 26

RUB 171,429 - general business expenses related to the production of chairs were written off.

If Start LLC calculates the reduced cost, then the accountant on September 30, 2005 must write off the entire amount of general business expenses to account 90:

Debit 90-2 Credit 26

600,000 rub. - general business expenses are written off as cost of sales.

Selling expenses. Industrial enterprises use account 44 to reflect on it indirect costs associated with the sale of products, works, and services:

Debit 44 Credit 10, 68, 69, 70, 76

business expenses have been accrued.

At the end of the month, these expenses are written off in the part attributable to products sold, to the debit of account 90 (cost of sales). Certain types of selling expenses (for example, packaging and transportation costs) are allocated to individual products shipped based on their weight, volume, production cost or other relevant indicators.

Finished product accounting<2>

<2>For more information about accounting for work in progress and methods for accounting for finished products, see RNA, 2004, No. 22. - Note. ed.

The amount of actual costs (direct and indirect) associated with the production of products (performance of work, provision of services) incurred by the organization in the current month, reduced by the amount of costs attributed to work in progress, constitutes the production cost of products (work, services). The full or partial production cost generated on account 20 is written off to the debit of accounts 43 “Finished products”, 40 “Release of products, works, services” and 90 “Sales”.

Finished products are reflected in accounting at actual or standard (planned) production costs. The chosen option for accounting for finished products is fixed in the accounting policy of the organization for accounting purposes.

If an organization reflects finished products at actual cost, then the costs of their production are reflected in account 43:

Debit 43 Credit 20

the actual production cost of finished products is reflected.

When accounting for finished products at standard cost, the actual costs collected on account 20 related to finished products are written off to the debit of account 40:

Debit 40 Credit 20

the actual production cost of products released from production, works delivered and services provided is reflected.

The cost of finished products at standard cost is reflected on the credit of account 40 in correspondence with account 43. By comparing debit and credit turnover on account 40 on the last day of the month, the deviation of the actual production cost from the standard is determined. The amount of excess of the actual cost over the standard cost is written off from account 40 to the debit of account 90. Savings - the excess of the standard cost over the actual cost - is reflected by a reversing entry in the debit of account 90 and the credit of account 40.

Every month, to determine the financial result, the cost of products sold (work, services), as well as commercial expenses, are written off to the debit of account 90.

When preparing the Profit and Loss Statement (Form No. 2), approved by Order of the Ministry of Finance of Russia dated July 22, 2003 No. 67n, line 020 “Cost of goods, products, works, services sold” reflects all costs included in the cost of products sold (works, services). If, according to the accounting policy of the organization, general business expenses from the credit of account 26 are completely written off to the debit of account 90, that is, for products sold, then they are reflected on line 040 “Administrative expenses”.

Expenses written off from the credit of account 44 to the debit of account 90 are reflected on line 030 “Business expenses”.

Direct and indirect costs of a trading organization

In trade organizations, accounting for direct and indirect costs has its own characteristics.

Direct expenses

Goods purchased by a trading organization are accounted for at the cost of acquisition on account 41 “Goods”. These costs are direct.

In accordance with clause 13 of PBU 5/01, trade organizations can include transportation costs as part of sales expenses and reflect them on account 44. In this case, transportation costs accumulated on account 44 are distributed monthly between the goods sold and the balance of goods in the warehouse. The amount of direct expenses related to the balance of goods in the warehouse is established based on the average percentage for the current month, taking into account the carryover balance at the beginning of the month.

The procedure for calculating the specified amount is as follows.

The amount of direct expenses attributable to the balance of goods in the warehouse at the beginning of the month and incurred in the current month is determined.
The cost of goods sold in the current month and the cost of the balance of goods in the warehouse at the end of the month are established.
The average percentage is calculated as the ratio of the amount of direct expenses (data from point 1) to the cost of goods (data from point 2).
The amount of direct expenses related to the balance of goods in the warehouse is determined. It is equal to the product of the average interest and the cost of the balance of goods at the end of the month.

The amount of direct transportation costs attributable to the goods sold is written off from account 44 to the debit of account 90.

The procedure for reflecting transportation costs for the delivery of goods to the warehouse of a trading organization must be approved in the accounting policy.

Let's look at an example of how to distribute transportation costs in accordance with the algorithm described above.

Example 3. As of September 1, 2005, the balance of goods in the warehouse of the trading organization "Orion" amounted to 400,000 rubles. In September 2005, goods were purchased for the amount of 500,000 rubles, and sold for 700,000 rubles.

The amount of transportation costs for the balance of goods in the organization’s warehouse as of September 1, 2005 is 50,000 rubles. In September 2005, transportation costs amounted to 100,000 rubles. The cost of the balance of goods as of October 1, 2005 is 200,000 rubles. (400,000 rub. + 500,000 rub. - 700,000 rub.).

Let's distribute transportation costs for goods sold and those remaining in the warehouse as follows.

The amount of transportation expenses related to the balance of goods as of September 1, 2005, and expenses incurred in September 2005: RUB 150,000. (50,000 rub. + 100,000 rub.).
The amount of goods sold for September 2005 and the balance of goods as of October 1, 2005: RUB 900,000. (RUB 700,000 + RUB 200,000).
Determine the average percentage. It is equal to 17% (150,000 rubles: 900,000 rubles x 100%).
The amount of transportation costs attributable to the balance of goods as of October 1, 2005: RUB 34,000. (17% x 200,000 rub.).

Thus, the amount of transportation costs attributable to goods sold is equal to 116,000 rubles. (RUB 150,000 - RUB 34,000).

Indirect costs

In addition to direct transportation costs, trading organizations reflect indirect costs in the debit of account 44:

for wages;
rent;
maintenance of buildings and structures, premises and equipment;
advertising;
delivery of goods to the buyer;
related to the storage and processing of goods;
entertainment expenses, etc.

Expenses accumulated on account 44 are written off to the debit of account 90.

Let us remind you that in the Profit and Loss Statement (Form No. 2), the purchase price of goods sold is reflected in line 020 “Cost of goods, products, works, services sold.” Line 030 “Commercial expenses” reflects commercial expenses written off from the credit of account 44 to the debit of account 90, including direct transportation costs allocated to products sold.

M.Yu.Gorelova

Journal expert

"Russian tax courier"

Indirect costs (expenses)- these are expenses that cannot be directly included in the cost of the manufactured product (goods or services). They are distributed evenly among other expenses and are included in a certain base.

According to the tax code, Each enterprise independently determines which costs in its budget are indirect and which are direct.

Direct and indirect costs

Direct costs according to the code include the costs of producing products, performing work and providing services.

Indirect costs include: general production and general business expenses.

Direct costs:

All production costs.
Payroll and all costs to employees.
Compensation costs, bonuses, allowances.

Indirect costs include:

Salary pay.
Cost of materials spent.
Volume of completed works
Electricity and lighting.
Security enterprises.
Space rental which are subleased.
Advertising.
Personnel costs(salary, benefits and bonuses).
Depreciation of fixed assets funds.
Office expenses.
Amortization of intangibles assets.
Mobile connection.
Internet t and email.
Postal service.
Business trips.

The main difference between distributed money– this means that all indirect expenses relate to the current tax period, but all direct expenses relate to expenses in the current period. The exception is organizations providing services to the population.

The taxpayer has every right to attribute the entire volume of expenses of the reporting (tax) period to a decrease in income and to unfinished technological production.

Organizations that, in addition to providing services, perform some kind of work or are engaged in production activities, can attribute part of the indirect costs to the reporting (tax) period.

Who shares the costs?

The division of expenses is regulated by the Code of the Russian Federation, namely Article 318.

The procedure for distributing and sorting received and spent funds is a very important task, since the amount of tax money paid will depend on this, and if the law is neglected, criminal liability may arise for tax evasion or non-payment.

Not everyone divides income into categories. For organizations that keep track of earnings through a cash register, the need for accounting disappears.

This same category of taxpayers includes organizations that provide services to the population; all income is automatically considered indirect. All others must maintain separation in their accounting policies.

The division of income in strict compliance with all provisions of article number 318 is not necessary, since some of its provisions are advisory in nature, therefore the accountant himself has the right to decide which income is classified as indirect and which as direct.

Features of indirect costs

Indirect costs include all costs that are not included in direct costs.

The distribution is made by an accountant and the classification of an expense into one category or another depends on many factors.
The article does not spell out exactly what principle the distribution should be based on., so the company often takes advantage of this, and the distribution occurs with the greatest benefit to production.

This approach is not beneficial for tax authorities, Therefore, conflict situations often arise that can only be resolved in court.

For example: Electricity and steam are included by many companies in the list of production costs, i.e. indirect costs.

The same applies to containers for transporting raw materials, packaging, stickers, work of auxiliary institutions and workers.

This approach is not beneficial to the tax service. The argument is that electricity is related to the product, just like its components, and therefore must be included in the list of direct expenses.

Disputes also arise from the wages of workers directly involved in the production of goods, fuel, water, etc.

Consolidation of the list of direct and indirect expenses in the accounting policy

Every company that does not have a cash register and does not provide only services to the public is required to keep records of income and expenses in the company’s accounting policies.

This requirement is mandatory and is beneficial to the company itself.

In case the accounting policy is not provided to the tax authorities, the breakdown of expenses will be made by taxpayers.

To prevent this from happening, the documentation is drawn up correctly, and the classification of expenses as indirect is fully justified.

List of direct expenses:

Expenses for purchased raw materials e, materials, services or works.
Amounts of tariff rates, workers' salaries(according to the employment contract or a percentage of the company’s profit).
Prizes and allowances, as well as any other incentives for staff.
Accruals compensating for damage, received as a result of work, medical services and others.
Services provided to employees free of charge: food, utility bills, housing and more.
Special clothing and shoes, protective suits and other equipment necessary for work.
Salary, vacations, travel tickets, insurance.
Allowances, tuition fees, advanced training course.
Refund and workers' compensation.

Everything that is not included in the list of direct expenses according to the law can automatically be classified as indirect.

Features of accounting for wages and salaries

Manufacturing products in accounting has several main expenses:

Salary.
Social payments.
Material costs.
Depreciation.
Other expenses.

Remuneration is the main column. To correctly calculate allowances, additional bonuses and basic labor income, special calculation sheets are used.

An individual approach is applied to each employee, taking into account:

opening hours;
volume of performed products;
quality products;
labor intensity process;
skills, incentives;
allowances, pensions.

Ultimately, a final score is generated.

In addition to the calculation system, which depends on the hours of production, there are calculations based on sales volume, according to the contract, and others.

The payment received relates to direct expenses and is taken into account by the tax service. There are categories of workers that can be classified as indirect. These are those who are not in the company on a permanent basis, are not documented and perform work as needed.

It is beneficial for an enterprise to have an informal workforce whose salary is placed in a “white envelope”, since there is no need to pay tax.

Such a salary is of no benefit to the employee, since there is no work experience, there are no pension accruals, and he risks losing his job at any time without a good reason.

Some large companies include wages of their employees as direct expenses.

Indirect costs of production organizations

All expenses not included in the ledger as direct expenses are included. As well as income regulated Article 265 of the Tax Code.

Their accounting depends on the method of filling out the accounting– manual or automatic.

If the manual method is used, then the accountant independently enters into the Declaration all indirect expenses, when, by whom and in what amount they were incurred.

If this is an automatic distribution, then they will be calculated by the computer independently.

Trade organizations have the right to include in direct expenses only the costs of sold products, which has already arrived on store shelves or has been purchased.

If the goods have not yet been sold, then the costs are included in the item of the unfinished trade process.

Indirect costs of organizations providing services

The indirect costs of such organizations include almost everything.

It's pinned Article 318 of the Tax Code of the Russian Federation.

All expenses will be taken into account during the period of their incurrence; division into indirect and direct, as well as into the costs of sold products and those at the manufacturing stage is not relevant.

Indirect costs of trade organizations

Direct expenses of trade organizations include:

Costs of purchasing goods and services. This is formed from: the contractual (wholesale) price of the product and the costs of preparation for sale (packaging, labeling, packing, etc.).
Costs of selling goods(its delivery to the place of sale or to the reseller).

All other types of waste are classified as indirect.

Accounting for indirect expenses in the absence of income

Lack of income is caused by two reasons:

The first is: the company conducts its activities correctly, but it has no buyers or sales do not generate revenue. Taxation for such industries can only be disastrous and significantly worsen financial affairs.
The second reason: the organization is performing the work, but payment will occur after some time.

For example, construction companies. Profit from building an object and renting it out will occur only after significant costs and a long period of time.

If profit is calculated on a cash basis, then when taxes are deducted, the company goes into the red.

Sometimes tax inspectors do not collect tax, since the company has no income.

Leading experts in the country argue that it is prohibited to levy taxes on a company that does not have any profit. This doesn't always happen.

How to justify indirect expenses?

If indirect taxes are significant or represent a significant amount, it attracts the attention of the tax authorities.

The tax office will require, within five calendar days, to provide documents and extracts confirming the validity of indirect costs.

The more detailed and convincing the report is, the less likely it is that the budget will need to be recalculated..

It is worth providing statements and receipts and journals. In order for an expense to be classified as indirect, convince the service that it does not fit any of the criteria classifying it as direct.

Fare

Transport costs are charged at the same time both indirect and direct costs.

If we are talking about delivering goods to the buyer, that is, to wholesale warehouses, stores or directly to home, then this applies to indirect.

If we talk about the transportation of materials used at the production stage, then according to the article, this is direct expense.

To reduce tax, you can distribute the costs spent on delivering goods within production evenly across all expenses - include both sold and non-sold goods.

What are indirect costs?

Expenses for the use and operation of equipment, non-production costs, cost of some goods.

Many industrial companies include the following as indirect costs: heating, electricity, depreciation, administrative and management apparatus, wages of individual workers, lighting.

Indirect costs depend on the country where the organization operates.

The turnover of the enterprise - the higher the income, the more space is allocated for indirect costs. From the field of activity: service sector or production sector.

When managing the accounting of an enterprise, much attention is paid to the distribution of expenses into direct and indirect. With the right approach, you will avoid problems with the Tax Service and significantly reduce your tax payments.

Main - compliance with the Tax Code of the Russian Federation and justification of accounting policies.

– these are costs directly related to the production of products (performance of work, provision of services). The Tax Code of the Russian Federation lists such direct expenses as (clause 1 of Article 318 of the Tax Code of the Russian Federation):

material costs for the acquisition of raw materials, materials used in the production of goods (performance of work, provision of services), forming their basis or being a necessary component (subclause 1, clause 1, article 254 of the Tax Code of the Russian Federation); for the purchase of components undergoing installation, semi-finished products undergoing additional processing (subclause 4, clause 1, article 254 of the Tax Code of the Russian Federation);
expenses for remuneration of personnel involved in the production of goods (performance of work, provision of services), as well as the corresponding amounts of insurance premiums;
the amount of accrued depreciation on fixed assets used in the production of goods, works, and services.

However, the list of direct expenses is open; the organization independently determines it in its accounting policies for tax purposes.

Direct expenses are recognized as products, works, and services are sold, in the cost of which they are taken into account (clause 2 of Article 318 of the Tax Code of the Russian Federation). Therefore, they are distributed among work in progress and finished products (work performed, services provided) - as specified in the organization’s accounting policy for tax purposes (clause 1 of Article 319 of the Tax Code of the Russian Federation). Direct expenses related to work in progress, balances of finished goods and goods shipped but not sold are not taken into account for income tax purposes.

Indirect expenses include all other expenses, except non-operating expenses. Such expenses are fully taken into account for taxation in the period of their acceptance for tax accounting.

How to divide expenses?

Obviously, it is easier and more profitable for an organization to classify as many expenses as possible as indirect and take them into account earlier than direct expenses. In this regard, regulatory authorities invariably prohibit arbitrarily classifying costs associated with production and sales as indirect.

According to the official point of view, the right of an organization to independently qualify expenses as direct or indirect requires it to provide an economic justification for the decision made (letter of the Federal Tax Service of the Russian Federation dated February 24, 2011 No. KE-4-3/2952@, determination of the Supreme Arbitration Court of the Russian Federation dated May 13, 2010 No. VAS- 5306/10 in case No. A71-8082/2009).

Therefore, it is possible to classify individual costs associated with the production of products (works, services) as indirect costs only if there is no real opportunity to classify them as direct costs - using economically justified indicators determined by the technological process (letter of the Ministry of Finance of Russia dated May 19, 2014 No. 03- 03-РЗ/23603, dated 08/30/2013 No. 03-03-06/1/35755, dated 12/07/2012 No. 03-03-06/1/636).

EXAMPLE 1. ACCOUNTING FOR DIRECT COSTS

Let’s say a worker at the main production of Vector LLC – a citizen and tax resident of the Russian Federation – receives a salary of 30,000 rubles.

In accounting and tax accounting, labor costs for key production personnel and corresponding insurance premiums are considered direct expenses, which are taken into account as finished products are sold.

DEBIT 20 CREDIT 70
- 30,000 rub. – the worker’s salary is accrued;

DEBIT 20 CREDIT 69
- 9090 rub. (30,000 × (22% + 2.9% + 5.1% + 0.3%)) – insurance premiums accrued;

DEBIT 43 CREDIT 20
- 39,090 rub. (30,000 + 9090) – costs associated with wages are included in the actual cost of finished products;

- 3900 rub. (30,000 × 13%) – personal income tax is withheld from the worker’s salary;

DEBIT 70 CREDIT 51 (50)
- 26,100 rub. (30,000–3900) – the worker’s salary was paid.

In addition, when forming a list of direct “tax” expenses, an organization has the right to take into account the list of direct expenses used for accounting purposes (see letters of the Ministry of Finance of Russia dated December 7, 2012 No. 03-03-06/1/637, dated May 14, 2012 No. 03 -03-06/1/247).

EXAMPLE 2. ACCOUNTING FOR INDIRECT COSTS

Let’s assume that an employee of Vector LLC, a citizen and tax resident of the Russian Federation who packs finished products in a warehouse, receives a salary of 40,000 rubles.

According to Vector’s accounting policy:

The list of direct expenses in tax accounting is identical to their list used in accounting;

Selling expenses are fully written off to cost of sales in the period when they are taken into account.

As a rule, in accounting, the cost of packaging products is classified as selling expenses (selling expenses). This means that the packer’s salary and the corresponding insurance premiums are indirect expenses in both accounting and tax accounting, which are fully taken into account in the period when these amounts are calculated.

The accountant makes the following monthly entries:

DEBIT 44 CREDIT 70
- 40,000 rub. – the packer’s salary was accrued;

DEBIT 44 CREDIT 69
- 12,080 rub. (40,000 × (22% + 2.9% + 5.1% + 0.2%)) – insurance premiums accrued;

DEBIT 90-2 CREDIT 44
- 52,080 rub. (40,000 + 12,080) – expenses related to wages are included in the cost of sales;

DEBIT 70 CREDIT 68 subaccount “Calculations for personal income tax”
- 5200 rub. (40,000 × 13%) – personal income tax is withheld from the packer’s salary;

DEBIT 70 CREDIT 51 (50)
- 34,800 rub. (40,000–5200) – the packer’s salary was paid.

Expert “NA”I.S. Sergeeva