Is it possible to translate the OS into goods, and if so, how to justify this? And why is such a translation needed at all? You will find answers to these difficult questions, examples from arbitration practice and explanations of officials in this publication.

Fixed asset or product - when the difference becomes clear

The status of accounting objects and the rules for working with them are determined primarily by the relevant accounting regulations (PBU). According to PBU 6/01 "Accounting for fixed assets", approved by order of the Ministry of Finance dated March 30, 2001 No. 26n, one of the criteria that allows an object to be classified as fixed assets (hereinafter referred to as fixed assets) is that the organization does not intend to use it for resale in the future. (p. 4 PBU 6/01).

On the contrary, in accordance with PBU 5/01 "Accounting for inventories", approved by order of the Ministry of Finance dated 09.06.2001 No. 44n, the main characteristic of goods is precisely their intended use for sale (clause 2 of PBU 5/01).

And the main distinguishing feature of a fixed asset is that this object can bring economic benefits to the organization for a long time (more than 12 months).

Thus, if we are talking about a newly acquired object of "long-term use", then the question to which category it should be attributed comes down only to the presence or absence of the organization's intention to resell it in the future.

But the intention can change. At the time of the acquisition, the organization intended to use the facility for its activities, but then the market conditions changed, the owners had other plans for business development, etc.

This means that this property needs to be sold. But after all, the sale process can be delayed, and during the period of searching for buyers, the object will no longer be an asset that brings benefits to the organization. So why should it be considered a primary vehicle and subject to property tax all this time?

Let's consider different views on this problem.

Transfer for sale to another type of asset is not possible - position of regulatory authorities

State financial authorities take an unambiguous position on the issue of transferring fixed assets into goods for sale - it is impossible. This opinion is based on the fact that PBU 6/01 does not provide for the transfer of fixed assets into goods, and the write-off of fixed assets from accounting is possible only upon their disposal. This position is supported by the judges (Resolutions of the Federal Antimonopoly Service of the Volga District of 13.11.2012 No. A49-2601 / 2012, the AC of the Volga District of 05.02.2016 No. F06-5311 / 2015).

Therefore, from the point of view of the regulatory authorities, the object originally acquired as a fixed asset should remain in this status until the moment of sale (or disposal on other grounds). It follows from this that the property tax must be paid on this object until the moment of its sale (disposal). This opinion is reflected, in particular, in the letter of the Ministry of Finance dated 02.03.2010 No. 03-05-05-01 / 04.

If you can't, but you really want to ... or how can you still justify the translation

Despite the principled position of tax officials on this issue, organizations still try to optimize property tax in this way. A taxpayer can try to transfer fixed assets into goods only if he is ready for the fact that he will have to defend his position in court. Let's consider what arguments can help in a dispute with the tax authorities on this issue.

The position of the taxpayer here is based on the same PBU 6/01, which is also referred to by the tax authorities. Clause 4 of this normative act lists the conditions that make it possible to classify an object as an OS. These conditions must be met simultaneously. One of these criteria is that the entity does not intend to resell the acquired item. Consequently, if such an intention has appeared, then the object no longer meets all the conditions for classifying it as an asset and can be transferred to another category of assets.

In this case, it is necessary to provide documents confirming the intention to implement the disputed object, namely:

• the order of the head on the absence of the need to use this OS for the main activities of the company and on the intention to sell it;
• documents that indicate the search for buyers: market research, sales announcements, agreements with intermediaries, etc .;
• if a potential buyer has already been found, then a preliminary agreement or correspondence with him.

In the presence of such grounds, the arbitration courts take the side of the taxpayer. Examples are the resolutions of the Federal Antimonopoly Service of the North-West District of 04/16/2010 No. A56-26848 / 2009, the FAS of the West Siberian District of 06/28/2011 No. A70-6665 / 2010.

IMPORTANT! Positive decisions in favor of taxpayers to transfer fixed assets into goods were made more actively in the past years, and the current trend, unfortunately, is the opposite.

Accounting entries when transferring fixed assets to goods

We must say right away that the transactions for the transfer of fixed assets into goods are not provided for in the Instructions for the application of the Chart of Accounts, approved by order of the Ministry of Finance dated October 31, 2000 No. 94n. But here you can take advantage of the fact that both accounts involved (01 "Fixed assets" and 41 "Goods") correspond with account 91 "Other income and expenses". Then the postings for the situation where the asset becomes an item will be as follows:

Dt 01 (subacc. "Retirement of fixed assets") Кt 01 - the initial cost of fixed assets was written off.

Дт 02 Кт 01 (subacc. "Fixed asset disposal") - the cost of accrued depreciation of fixed assets has been written off.

Дт 91-2 Кт 01 (subacc. "Fixed asset disposal") - the residual value of fixed assets was written off.

Dt 41 Kt 91-1 - the fixed asset is accounted for as a commodity at its residual value.

IMPORTANT! Using non-standard postings, do not forget about the risk of imposing responsibility for the incorrect reflection of business operations on accounting accounts, provided for in Art. 120 of the Tax Code of the Russian Federation.

Do you need to translate at all? An alternative view of the problem

The transfer of fixed assets into goods is needed by the organization, first of all, to save on property tax. But in this case, depreciation stops, that is, the income tax base increases.

Example

The organization acquired a fixed asset with a useful life of 10 years and an initial cost of 120,000 rubles. The accounting policy for the purposes of accounting and tax accounting provides for a straight-line depreciation method.

Depreciation will be charged on this object in the amount of 1000 rubles per month. (120,000 rubles / (10 years× 12 months)).

The tax base for property tax for the first year of use will be: (120,000 + 119,000 + 118,000 + 117,000 + 116,000 + 115,000 + 114,000 + 113,000 + 112,000 + 111,000 + 110,000 + 109,000 + 108 000) / 13 = 114,000 rubles.

Property tax for the year will be

NI = 114,000× 2.2% = 2508 rubles.

On the other hand, for the same period, depreciation in the amount of 12,000 rubles was accrued and included in the costs. (1000 rub.× 12 months). This led to a decrease in the amount of income tax:

NP = 12,000 rubles.× 20% = 2400 rubles.

As can be seen from the example, the amounts of savings on income tax and the cost of property tax in this case are practically the same.

If the useful life is less than 10 years, then the fixed assets will be depreciated faster, and the transfer to goods will become unprofitable. But with long periods of use and relatively low monthly depreciation, profit savings will be less than property tax costs. Therefore, in this case, it will be advisable to consider the option of transferring to goods.

IMPORTANT! If you decide that the transfer to goods is not profitable for you, then it should be borne in mind that the tax authorities may not accept depreciation on unused fixed assets as expenses. Therefore, in this case, it will be necessary to have confirmation that, prior to the sale, the OS was used for the main activities of the organization.

Possible risks of transferring fixed assets to goods

The lack of financial benefits per se is only one side of the issue. The other side is the possible tax risks and, as a result, the incurred costs associated with them.

Above, we have already touched on the imposition of responsibility for the use of atypical accounting records under Art. 120 of the Tax Code of the Russian Federation: here a fine of 10,000-30,000 rubles is possible. - if the tax base has not been understated; in the amount of 20% of the unpaid tax - if this non-payment was allowed.

Distortion of any line of accounting forms by at least 10% - a violation falling under Art. 15.11 of the Administrative Code of the Russian Federation. Responsibility - administrative fine for officials 5000–20,000 rubles, disqualification for 1–2 years is also possible.

IMPORTANT! Arguments in favor of the fact that the Chart of Accounts does not prohibit the use of atypical transactions may be such arguments. First, the Ministry of Finance itself sometimes recommends non-standard correspondence in its letters (for example, Dt 19 Kt 83 - in a letter dated 30.10.2006 No. 07-05-06 / 262, Dt 68 Kt 99 - in a letter dated 15.02.2006 No. 07- 05-06 / 31, etc.). Secondly, by the letter of the Ministry of Finance of the Russian Federation of 03/15/2001 No. 16-00-13 / 05, the Chart of Accounts is recognized as a non-regulatory document. In other words, it is an instruction that establishes uniform approaches to the use of accounting, but the typical correspondence given in it is not exhaustive and does not provide for all possible types of operations encountered in economic activity.

Outcomes

The transfer of fixed assets into goods is not provided for by the current regulatory enactments. From the point of view of the regulatory authorities, this operation does not comply with the law and is carried out solely for the purpose of understating the property tax base. On the other hand, the legislation does not contain a direct prohibition on this action.

If you want to make such a transfer, you need to prepare to defend your position in court. However, before transferring a fixed asset into a commodity, assess the feasibility of this action. So, for objects with a useful life of less than 10 years, the transfer to goods is simply unprofitable, since in this case more significant savings are achieved due to the inclusion of accrued depreciation in income tax costs.

in continuation of questions №238827, №238254, how and with what documents to issue the transfer of goods, recorded on account 41, purchased for resale, to account 10 materials in order to use for own production and not recover VAT?

When transferring goods to the list of materials, you need to issue an order from the head. In the document, indicate the reason why the decision was made to transfer. After that, fill out the unified forms provided for the accounting of materials (requirement-invoice according to the form No. M-11 and the card of accounting of materials according to the form No. M-17) or an independently developed form.

Reflect the transfer of goods to materials in accounting by posting: Dt 10 Kt 41 - the former item is accounted for in the composition of materials.

Reflect the transfer of materials to production by wiring Dt 44 (20, 23, 25, 26, 29) Kt 10
- the cost of the material transferred to production has been written off.

The input VAT accepted for deduction after the transfer of the goods to the list of materials does not need to be restored. Provided that the materials will be used in activities subject to VAT.

The rationale for this position is given below in the article of the "Glavbukh" magazine, which you can find in the "Journal" tab.

Article: What to do if a product has "turned" into a material or fixed asset

Most often, such situations are faced by companies that sell office equipment, furniture, building materials, stationery, household chemicals ... That is, goods that all organizations use in their activities. Naturally, such things may be needed by the selling company itself. Let's figure out what needs to be taken into account by “re-qualifying” goods into materials or fixed assets.

We draw up primary documents *

So, question number one: what documents should be drawn up in this situation? There is no answer to it either in PBU 5/01, or in the Methodological Guidelines for the Accounting of Inventories (approved by order of the Ministry of Finance of Russia dated December 28, 2001, No. 119n). In our opinion, such papers will be necessary here.

The order of the head. * The decision to use the former product for the internal needs of the enterprise must be confirmed by the order of the director. The basis for the order may be a memo from the head of the department where the property will be transferred. With a request to submit it to the jurisdiction of this particular department.

Invoice for the movement of goods. * Transfer of goods to the appropriate department, like any business transaction, must be drawn up with a primary document. These are the requirements of paragraph 1 of Article 9 of the Federal Law of November 21, 1996, No. 129-FZ "On Accounting".

We make postings in accounting

How to reflect the transition of an item to materials or fixed assets depends on how it was accounted for when purchasing. Companies that trade in wholesale, as a rule, account for goods at their actual cost (clause 5 of PBU 5/01). In this case, two options are possible: *
- the actual cost is formed on account 41 "Goods", taking into account transport and procurement costs;
- transportation and procurement costs are accounted for separately, on account 44 "Sales costs".

Retailers, on the other hand, often use the sales price method. That is, using account 42 "Trade margin" (clause 13 PBU 5/01).

Let's consider each of the options in detail.

The item is accounted for at the actual cost, including transportation costs *

With this method of accounting, the actual cost of the product is the sum of all the costs of purchasing it. In particular, these include: *
- the cost of the goods in accordance with the contract (excluding VAT);
- customs duties and non-refundable taxes and fees;
- transportation and procurement costs.

The list of components of the actual cost is given in paragraph 6 of PBU 5/01. When the goods are registered, its amount is reflected in the debit of account 41 "Goods".

Accordingly, when transferring goods to another category, you need to make a posting to the credit of this account. In this case, the goods are valued at the cost of disposal. That is, according to the methodology that the company uses for the goods of this group (at average cost, FIFO method or unit cost).

Which account will correspond with account 41 depends on what type of property the former commodity has turned into.

If it matches the characteristics of the material, "transfer" it to account 10 and write off as expenses at the time of release to production. In this case, the postings will be as follows: *

Debit 10 Credit 41
- the former product is accounted for on the balance sheet as material;

Debit 44 (20, 23, 25, 26, 29) Credit 10
- the cost of the material transferred to operation has been written off.

Please note: you do not need to make any reversal entries when transferring goods to another category of property. After all, such postings are used only in specific cases. Most often when you need to correct the mistakes of the past. However, in our situation, no mistakes were made when accepting the goods. *

Example 1 *

LLC "Master" is engaged in the wholesale of furniture. In accordance with the accounting policy, the company:
- goods arrive at the actual costs of their purchase (including transportation costs);
- writes off goods using the average cost method;
- in the structure of fixed assets reflects property worth more than 20,000 rubles.

As of May 1, 2008, there were two office cabinets purchased for resale in the company's warehouse. Their total cost is 15,000 rubles. (excluding VAT). On May 5, "Master" bought another 20 of the same office cabinets for the amount of 188,800 rubles. (including VAT - RUB 28,800). The cost of delivery of the cabinets amounted to 7080 rubles. (including VAT - 1080 rubles). On May 26, the general director of Master LLC ordered the transfer of four cabinets to the HR department. There were no other operations to write off cabinets in May.

The average cost of one cabinet in May was:
(15,000 rubles + 160,000 rubles + 6,000 rubles): (2 pcs. + 20 pcs.) = 8,227.27 rubles. a piece.

The accountant made such entries in the accounting.

Debit 41 Credit 60
- 166,000 rubles. (188 800 - 28 800 + 7080 - 1080) - the cost of purchased cabinets is taken into account;

Debit 19 Credit 60
- 29 880 rubles. (28 800 + 1080) - VAT charged by the seller and the transport company is reflected;

- 29 880 rubles. - accepted for deduction of VAT on invoices of the seller and the transport company.

Debit 10 Credit 41
- 32 909.08 rubles. (8227.27 rubles? 4 pcs.) - cabinets for the personnel department were transferred to the list of materials;

Debit 44 Credit 10
- 32 909.08 rubles. - the cost of the cabinets handed over to the HR department is included in the sales expenses.

Item included at sales price *

This method is used by companies that trade in retail. In accordance with it, the actual costs of purchasing the goods are accounted for, as usual, on account 41. And the trade margin is reflected separately, on account 42. It includes a "markup" on the cost of the goods and VAT on the sales value (if the company is a payer of this tax ).

If it is decided to use the purchased goods for their own needs, its actual cost price is debited from account 41. And credited to the account that corresponds to its new category. If the goods are “re-qualified” into material, this will be account 10, * if into fixed assets - account 08. As for the trade margin, it must be reversed.

Example 3 *

LLC "Chancellor" is engaged in retail trade and pays taxes according to the general taxation system. On May 5, the company purchased 100 paper folders at a price of 59 rubles. per folder (including VAT - 9 rubles). The total purchase price of the folders is 5900 rubles. (including VAT - RUB 900). On May 26, it was decided to use 50 folders in accounting.

Let's say the "Chancellor" takes into account the goods at sales prices, "winding" 20 percent on the purchase price of the goods. Then the sales value of one folder is equal to:
RUB 50 + 50 rub. ? 20% + (50 rubles + 50 rubles? 20%)? 18% = RUB 70.80

The sales value of the entire batch of folders is 7080 rubles. (70.80 rubles? 100 pcs.).

Accountant LLC "Chancellor" made such entries in the accounting.

Debit 41 Credit 60
- 5000 rubles. (5900 - 900) - a batch of folders has been accepted for accounting;

Debit 19 Credit 60
- 900 rubles. - reflected the amount of VAT on capitalized folders;

Debit 68 subaccount "Calculations for VAT" Credit 19
- 900 rubles. - accepted for deduction of VAT on the invoice of the seller;

Debit 41 Credit 42
- 2080 rubles. (7080 - 5000) - a trade margin has been calculated for capitalized folders.

Debit 10 Credit 41
- 2500 rubles. (50 rubles? 50 pcs.) - the purchase cost of folders that will be used in accounting is reflected in the composition of materials;

Debit 41 Credit 42
- 1040 rubles. (2080 rubles: 100 pcs.? 50 pcs.) - the trade margin for 50 folders, which will be used in the accounting department, has been reversed;

Debit 44 Credit 10
- 2500 rubles. - the folders have been transferred to the accounting department.

Dealing with VAT *

For example, when purchasing a product, "input" VAT is accepted for deduction. But what if the item was not used for resale at all? Does this mean that the company has additional VAT obligations? * This depends on the activity in which the product will be used subsequently. More precisely, on whether the costs of this activity are taken into account when calculating income tax.

Situation 1. The goods are used for their own needs, the costs of which are taken into account when calculating income tax. In this case, you do not need to pay additional VAT *. This follows from subparagraph 2 of paragraph 1 of Article 146 of the Tax Code of the Russian Federation.

There is also no need to restore the "input" VAT on "re-qualified" goods. * This is evidenced by paragraph 3 of Article 170 of the Tax Code of the Russian Federation. It contains a list of situations in which recovery is required. The most common of them is that the product was used in non-taxable transactions. The case when it is decided to apply the goods in an activity, the costs of which are involved in the calculation of income tax, does not apply to this situation. After all, these costs are associated with production or sale, which means they are involved in VAT-taxable transactions.

Situation 2. Suppose it is decided to transfer the goods to a unit that is not involved in production activities. And the company does not take into account the costs of these activities when calculating income tax. For example, sports equipment purchased for resale was transferred to a gym equipped by the enterprise for free training for employees.

In this case, VAT must be charged on the cost of the goods (subparagraph 2 of clause 1 of article 146 of the Tax Code of the Russian Federation). And also draw up an invoice in one copy, registering it in the sales book and the journal for accounting of issued invoices * (clause 3 of article 169 of the Tax Code of the Russian Federation).

Please note: these rules do not apply to the situation when the goods are transferred to a subdivision - an object of service production. An example of such an object would be a gymnasium owned by a company, the services of which are paid in whole or in part. It cannot be argued that the costs of maintaining such a unit do not participate in the calculation of income tax. The fact is that the costs of service industries, although according to special rules, are taken into account when taxing profits (Article 275.1 of the Tax Code of the Russian Federation).

And now about the "input" VAT, which is accepted for deduction when purchasing goods. Having transferred the goods to a department, the costs of which are not taken into account when calculating income tax, there is no need to recover this tax. It's simple - in this situation, the goods are considered used in VAT-taxable transactions. After all, as we said above, when transferring it, the company must charge VAT. Accordingly, there are no grounds to apply the rules of paragraph 3 of Article 170 of the Tax Code of the Russian Federation. *

We correct the registers for income tax

In tax accounting, the value of goods decreases the income tax base only after they are sold. The same applies to shipping costs (if the company takes them into account not in the cost of goods, but separately). Article 320 of the Tax Code of the Russian Federation requires to write off such expenses in proportion to the goods sold. Thus, due to the “transfer” of goods to fixed assets, it will not be necessary to submit revised income tax returns. *

But in tax registers, adjustments may be needed. It is necessary to correct them, firstly, the data on the balances of unsold goods. And secondly, information about the delivery costs allocated to these goods. Further accounting of expenses for the former product depends entirely on which category of property it falls into.

Any financial and economic operation of the firm is reflected in the accounts of the accounting. All accounts are linked. The principle of their interaction is described by the double entry method. It is itself a list in which the number corresponds to the name that reflects the essence of the business transaction. It was approved by Order No. 94n as amended on 08.11.2010.

A product is any item of value purchased or produced for subsequent sale. If an organization produces products for internal use, it is not a commodity. Consider the basic postings for goods and services in accounting.

Let's consider the main examples of accounting transactions for goods on 41 accounting accounts.

Accounting for goods and materials

Goods and materials are often combined into one accounting group and give them a general name - inventory items, abbreviated as goods and materials.

Inventories in finished form intended for further sale are goods. And - these are goods and materials that are purchased for use in the manufacture of the company's products, or for their own needs, affecting the overall production process,.

Inventories are taken into account at the actual cost, which consists of the amounts of money transferred or paid (in cash) to the supplier and other costs associated with transportation, commission costs, etc.

How goods are taken into account

Goods are accepted for accounting in the same way as materials, at their actual cost. For accounting, account 41 and sub-accounts opened to it are used. When doing retail, you need more. If you keep records at discount prices to reflect the difference between them and the actual prices, then you need accounts 15 and 16.

The goods are sold wholesale and retail. In this case, accounting is influenced by the organization's taxation system, and the methods enshrined in the accounting policy, and automation, or its absence at the outlet, and the presence of intermediaries. When concluding a supply contract, it is necessary to clearly spell out all the conditions that relate to prepayment, full payment and shipment, since the write-off of costs and the moment of sale of goods depend on this.

Wholesale trade can be carried out on the terms:

• Prepayment and subsequent shipment.
• Shipment and then payment for the goods.
• Payment in foreign currency and then shipment. And vice versa.
• with their transportation to the buyer.

There are also many nuances in retail:

• Sale of goods at an automated point of sale (ATT) at sales prices in cash and by bank transfer.
• Sale of goods at a non-automated retail outlet (NTT) at sales prices in cash and non-cash.
• Sale of goods at purchase prices.

Example of postings for account 41

The Alpha organization carries out wholesale and retail trade. The goods were shipped to Omega after receiving full payment from it in the amount of 274,520 rubles. (VAT 41,876 rubles). Three days later, the goods were shipped to the buyer.

Cost of goods sold 129 347 rubles. In retail, daily revenue amounted to 17,542 rubles. (VAT 2676 rubles). The sale was carried out using ATT. Account 42 was used to account for the trade margin. The amount of the margin was 6549 rubles.

Translation of goods into materials

In production and trade organizations, goods are often transferred to the category of materials. Such a movement is drawn up on the TORG-13 consignment note.

Alpha purchased 920 meters of cable for sale in the amount of 179,412 rubles. (VAT 27383 rubles). To carry out the electrical work, 120 meters of cable were needed, so this amount of goods was converted into materials.

Write-off of goods from 41 accounts for the needs of the organization

An organization may need the goods it sells for general business needs. Write-off can be made by transferring goods to materials or bypassing this operation, on the basis of an order.

An example of a situation:

The organization purchased 87 packs of paper for retail sale for a total amount of 7905 rubles. (VAT RUR 1206) 5 packs were needed for the office needs.

Biryukov Sergey, head of the consulting department of the company "Katran PSK" - 01.02.2009

Attention: all examples are shown in the program "1C: Accounting Enterprise 8", edition 1.6.

In the software product "1C: Accounting Enterprise 8" there is two ways transfer of goods into materials and materials into goods. By transfer, we mean the transfer of a quantitative and total expression from CT account 10 to DT account 41 and, conversely, from CT account 41 to DT account 10. This need arises if an organization implements the same type of nomenclature that it uses in production ... For example, an organization is engaged in the sale of boards and at the same time the production of any product from the boards. During the procurement process, it is impossible to determine for sure how many boards need to be credited to account 10 and how many to 41, due to the fact that the needs of trade and production can vary, and therefore there is a need for adjustment. In the standard functionality there is no separate document for the implementation of this operation, and therefore you need to proceed as follows:

1st way

This method is the most correct - in the current month it is necessary to correct the documents of receipt of materials / goods (document "Receipt of goods and services"), correcting accounting accounts in them retroactively. After that, the documents should be re-posted. This method can only be used in the current unclosed month. If you need more materials, then you need to find the last documents on the posting of goods in the current month and change the accounting accounts to 10 and again repost the documents. Thus, the goods will be capitalized as materials.

2nd way

Use the document "Transfer of goods" (Warehouse → Transfer of goods) to transfer goods to materials and vice versa. On the "Goods" tab, materials or goods are indicated. The warehouse for sending and receiving is the same. In the column "account of accounting sent. (BU) "will indicate from which account the goods / materials are sent, and in the column" account received. (BU) "manually specify the account to which you want to move the item / material. Similar actions are performed for NU accounts.

Example: An organization moves an item to materials:

Postings in BU and NU are formed:

If it is established in the accounting policy of the enterprise that the organization applies shipment without VAT and / or VAT with 0%, then there is also a movement in the accumulation register "VAT by inventory consignments" for the resources "Accounting account" and, if necessary, "Warehouse" taking into account VAT on additional costs, if such took place:

In conclusion:
Some consultants advise using for the above purposes the document "Requirement-invoice", indicating in it instead of the expense account the account of posting goods or materials (10 or 41). However, the use of the "Requirement-invoice" document to move the quantitative-sum expression of a certain item from one account to another, in our opinion, is irrational and may be associated with a number of certain inconveniences and inaccuracies, namely:

1. In the document "Requirement-invoice", you can move only one type of goods to the material and vice versa.
2. If the organization applies shipment without VAT and / or VAT with 0%, then in the accumulation register "VAT for inventory lots" there is an expense for this item, which indicates that in the future the program will not keep records of the VAT amount tied to this item ... This is most likely to cause errors in the implementation of this item when VAT is included in the cost of this item, VAT is written off for expenses, etc.

Enjoyable and productive work!

The organization sells treadmills. Since it is economically unprofitable to import spare parts for them, the organization is going to independently disassemble part of the tracks imported earlier as goods for spare parts. The resulting parts will either be sold or used for repairs. What documents do you need to execute such an operation and what accounting entries to reflect?

Documenting

In accordance with paragraph 1 of Art. 9 of the Federal Law of 21.11.1996 N 129-FZ "On Accounting" (hereinafter - Federal Law N 129-FZ), all business transactions carried out by the organization must be formalized by supporting documents. These documents serve as primary accounting documents on the basis of which it is maintained.

According to paragraph 2 of Art. 9 of Federal Law No. 129-FZ, primary accounting documents are accepted for accounting if they are drawn up in the form contained in the albums of unified forms of primary accounting documentation, and documents, the form of which is not provided for in these albums, must contain the mandatory details listed in clause 2 Art. 9 of Federal Law N 129-FZ.

The decision to change the purpose of using the goods (treadmills), in our opinion, should be formalized by the order of the head. The transfer of the treadmills (goods) to the unit that will carry out their disassembly must be issued with an invoice. We believe that in this case, the organization can use the unified form N TORG-13 "Invoice for internal movement, transfer of goods, packaging", approved by the decree of the State Statistics Committee of Russia dated 25.12.1998 N 132.

In addition, we believe that the organization will need to draw up an act on the disassembly of the treadmills, on the basis of which the number and nomenclature of the received spare parts to be posted will be established. There is no unified form of such an act, therefore the organization has the right to develop and approve it independently. The primary document for posting the received spare parts, in our opinion, may be a receipt order (form N M-4), approved by the decree of the State Statistics Committee of Russia dated 10.30.1997 N 71a.

Accounting

The costs of disassembling goods (treadmills) are related to the costs of ordinary activities in accordance with paragraph 5 of PBU 10/99 "Organization costs". In accounting, such expenses are reflected in the debit of the cost accounting account in correspondence with the credit of the corresponding accounts, depending on the type of expenses, for example, 70 "Payments to personnel for wages", 69 "Payments for social insurance and security" and others.

The spare parts received after disassembly must be taken into account as part of inventories (clause 2 of PBU 5/01 "Accounting for inventories"). At the same time, clause 64 of the Methodological Guidelines for the Accounting of Inventories, approved by order of the Ministry of Finance of Russia dated December 28, 2001 N 119n, established that the actual materials in their manufacture by the organization is determined based on the actual costs associated with the production of these materials. Accounting and formation of costs for the production of materials is carried out by the organization in the manner established for determining the cost of the corresponding types of products. This procedure should be fixed in the accounting policy of the enterprise.

Thus, the parts obtained as a result of disassembly are subject to capitalization not at the market price, but on the basis of the actual costs associated with their receipt (manufacturing). In other words, you should add up all the expenses incurred by the organization (the cost of the tracks, the salaries of workers with accruals, other expenses directly related to the disassembly of goods), and the resulting amount should be distributed to the cost of spare parts.

We believe that in accounting, the transfer of goods to inventory will be reflected in the following entries:

Debit Credit
- the treadmills have been handed over for disassembly (consignment note);

Debit Credit,
- reflects the cost of disassembling the treadmills;

Debit, subaccount "Spare parts" Credit
- Spare parts received as a result of disassembly of the treadmills were capitalized.

It should be noted that there is an opinion that if an organization bought goods for resale, but later decided to use them for its own needs, the book value of the goods is debited from account to account, and then to the corresponding cost accounting accounts. In other words, the first entry is:

Debit, subaccount "Raw materials and materials" Credit
- treadmills have been converted to materials.

We believe that the use of such a record is somewhat incorrect, since it does not reflect the real movement of goods and increases the workflow. The fact is that only the facts of economic activity should be reflected in accounting. In practice, the proposed entry reflects the translation of goods into materials only "on paper", formally. In fact, no business transaction, most likely, occurs, the goods are immediately transferred for disassembly, bypassing the spare parts warehouse, the transfer takes place between the persons who are financially responsible for the goods and the persons responsible for disassembly.

But, since the accounting rules have not regulated the procedure for reflecting transactions related to the transfer of goods into the composition of materials, we believe that the organization can choose one of the proposed methods, fixing it in the accounting policy.

What to do if the product has "turned" into a material or fixed asset (M. Golubeva, "Delovoy Orel", No. 20, May 2008);

Accounting for spare parts when disassembling used equipment (VS Ivanov, "Tax accounting for an accountant", N 9, September 2008);

Question: The organization applies a general taxation system. The type of activity is wholesale. Everything that came to the warehouse, the organization came to account 41.01, but the manager decided to carry out a new type of activity - to transfer raw materials and materials for processing to manufacture products. The goods were transferred from account 41.01 to the account. Materials, like give-and-take raw materials, are released for production. Is it legal, what documents do you need to execute this operation? Some goods in warehouses, previously recorded on account 41.01, are planned to be leased by the organization. To which accounting accounts do they need to be transferred? (response from the Legal Consulting Service GARANT, April 2009).

Prepared answer:
Expert of the Legal Consulting Service GARANT
Member of the Chamber of Tax Advisers Stepovaya Yana

The answer checked:
Reviewer of the Legal Consulting Service GARANT
professional accountant Volkova Julia

The material was prepared on the basis of an individual written consultation provided as part of the Legal Consulting service. For more information about the service, contact your manager.