Accounting info. Toll raw materials: accounting Toll processing in 1c

Provided raw materials- these are materials accepted by the organization from the customer for processing (processing), performing other work or manufacturing products without paying the cost of the accepted materials and with the obligation to fully return the processed (processed) materials, delivery of completed work and manufactured products.

A contract for the processing of raw materials is a type of contract. The contractor (processor) performs work to manufacture products from the customer’s raw materials and receives remuneration for their completion.

This organization of the production process imposes its own characteristics on the order of reflection of the tolling scheme in accounting. The customer does not reflect the sale of raw materials (since he does not transfer ownership rights to them), but their write-off for production, then shows in accounting the costs of paying for the contractor’s work and from these components forms the cost of manufactured products. Moreover, both the products themselves and all other processing results (for example, waste) are also the property of the customer. Therefore, the cost of materials is not written off from the balance sheet of the customer organization, but is taken into account on account 10, subaccount “Materials transferred for processing to third parties.” The transfer of materials for processing to the contractor must be issued with an invoice in form No. M-15. The documents must indicate that the materials were transferred for processing on a toll basis.

After processing, the contractor is obliged to transfer the result to the customer. At the same time, the remaining unused materials and the following documents are transferred to him:

· invoice in form No. M-15;

· a report on the consumption of materials, which should provide information about materials received and not used for production, the quantity and assortment of materials (products) received, and should also indicate how much waste was received, including returnables. Excess must be returned to the customer, unless otherwise provided by the contract;

· act of acceptance and transfer of work for the cost of processing work.

Let's consider an example in which a processing organization accepts customer-supplied materials for the manufacture of finished products. The processor produces finished products, transfers them to the customer, and also returns unused materials.

Practical example:

LLC "Shveya" received an order for the production of finished products - a women's blouse (50 pcs.) based on customer-supplied raw materials. The customer, LLC "Bluza", provided materials for the manufacture of products - fabric (85 m) at a price of 250 rubles. per meter Products are manufactured in accordance with the specification for write-off of materials “Specification No. 1 (production)” approved by Shveya LLC. As a result of production, 15 meters of excess fabric remained, which was returned to the organization Blouse LLC. The cost of one unit of sewing service is 590.00 rubles. (including VAT 18% - 90.00 rub.). The cost of services for processing finished products is determined by the planned cost, which is 200 rubles. per unit of service provided.

Step by step instructions:

1) Receipt of customer-supplied raw materials.

Let's create a document Receipt of goods and services: menu item Purchase - Receipt of goods and services. Click the "Add" button. Selecting the type of document operation For recycling, then the "OK" button:

We fill out the header of the document according to the picture, then add the received material Fabric, which we will write in the Nomenclature directory in the Materials folder and post the document using the “OK” button:

The result of the document will be:

2) Transfer of customer-supplied materials to production:

In the document:

1) - Fill out the header of the document.

2) - Click the "Add" button on the tab Customer materials.

3) - In the Nomenclature field, select the material transferred to production (the selection is made from the Nomenclature directory).

4) - In the field Quantity indicate the amount of material transferred.

5) - Field Account is filled in automatically in accordance with the warehouse materials account, you need to check the completion of the field.

6) - In the field Transfer Account (TA) We indicate the off-balance sheet account for the customer’s materials written off for production.

7) - In the field Counterparty We select the customer from the “Counterparties” directory, whose materials are transferred to production.

8) - Post the document by clicking the Post button:

Result of posting the document Request-invoice:

3) Production of finished products from customer materials.

To perform the operation Release of finished products from customer materials, you need to create a document Production Report for a Shift: menu item Production - Production Report for a Shift. Click the Add button.

In the document:

Filling out the document header:

· in the Warehouse field, select the warehouse from which the materials were transferred for processing;

· in the Cost account field, select the account in which the costs associated with processing were collected;

· in the Cost division field, select the division in which the processing was carried out.

On the “Products” tab, you enter data on the products released from processing: name, quantity, price and amount at the planned cost, the account in which the manufactured products will be listed at the planned cost, as well as the item group.

Products.

2. In the Products field, select the processed products (the selection is made from the “Nomenclature” directory).

3. In the field Quantity indicate the quantity of products produced.

4. In the field Price (planned) it is necessary to indicate the planned cost of the service for processing materials for the production of this type of product.

5. Field Amount (planned) is filled in automatically.

6. The Specification field remains blank.

7. In the Accounting account field, you must indicate the account in which the manufactured products will be listed at the planned cost; it must correspond to account 20.02 “Production of products from customer-supplied raw materials.”

8. In the Item group field, select the group to which these costs will be assigned (the selection is made from the Item groups directory).

9. Post the document by clicking the Post button:

Result of conducting the document Production report for the shift:

4) Transfer of finished products to the customer.

Let’s create a document “Transfer of goods”: menu item Production - Transfer to processing (from processing). Click the "Add" button. Select the transaction type of the document Transfer of products to the customer, then the “OK” button.
In the document:

1. In the Warehouse field, select the warehouse to which the finished products will be transferred.

2. In the Contractor field, select the customer from the Contractors directory for whom the finished product was manufactured.

3. In the Contract field, select the contract with the customer.

4. Click the "Add" button on the tab Goods.

5. In the field Nomenclature select the name of the finished product being produced (in the “Nomenclature” directory, the name of the finished product should be entered in the “Products” folder).

6. In the field Quantity We indicate the number of products produced.

7. Post the document by clicking the Post button:

This document does not generate postings.

5) Reflection of processing services.

We create the document “Sales of processing services”: open the document Requirement-invoice, which we have already created, and based on this document we enter Sales of processing services:

In the document:
Fill out the header of the document:
- in the field Counterparty select the customer from the "Counterparties" directory;
- in the field Agreement select an agreement with the customer.

On the “Customer Materials” tab, enter data on the materials being written off: name, quantity, and also indicate the account from which they are transferred. The bookmark is filled in automatically; you need to check that the fields are filled in correctly.

IMPORTANT: in the field Account We select the correct materials account for their write-off into production.

Filling out the "Products (processing services)" tab of the document "Sales of processing services":

1. Click the "Add" button on the tab Products (processing services).

2. In the Nomenclature field, select the name of the finished product produced (in the “Nomenclature” directory, the name of the finished product should be entered in the “Products” folder).

6) Return of unused materials.

Creating a document “Return of goods to the supplier”: based on the document Receipt of goods and services that we previously created, we will enter the document Return of goods to the supplier:

In this case, based on the document “Receipt of goods and services”, a new document Return of goods to supplier is created and automatically filled in. It is necessary to check the completion of its fields and edit them. In our case, we did not use 15 m of fabric, which means we are returning them:

Toll raw materials - accounting is maintained by the customer for processing services - is reflected in the subaccount opened to account 10. From this article you will learn how to formalize the transfer of toll raw materials (hereinafter referred to as DS) for processing, and about some features of reflection in tax accounting.

What are the types of operations with DS?

Various operations are carried out with customer-supplied raw materials. It could be:

• oil refining to obtain fuels and lubricants;
• processing of agricultural products to obtain canned food, cereals, flour, oil, etc.;
• processing of polyethylene in granules to obtain PVC products;
• construction of facilities or repair of equipment;
• other.

The main goal for the supplier (customer) is to obtain finished products (semi-finished products) with specified characteristics from the raw materials transferred to the processor (performer).

Rules for recording transactions with DS from the customer and contractor

The main feature of accounting for such operations is that these same raw materials/materials are not transferred into the ownership (on the balance sheet) of the contractor - therefore, they are taken into account by him in off-balance sheet account 003 (Article 156-157 of the order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n) . This means that the customer himself does not write off the DS from the balance sheet, but transfers it to a special subaccount 7 of analytical accounting, opened to account 10 (Order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n).

Accordingly, the ownership of the finished product produced by the contractor from the DS also remains with the processing customer (clause 1 of article 220 and clause 2 of article 703 of the Civil Code of the Russian Federation). This determines:

• The customer has the fact that the fact of transfer of DS for processing in tax accounting (under OSN and simplified tax system) is not shown. The cost of processing services is subsequently included in material costs, and for the OSN - at the time the processor signs the report, and for the simplified tax system - after payment for the services of the contractor. The cost of the DS transferred for processing is written off by the customer in the amount indicated by the processor in its report on the consumption of raw materials (clause 1 of Article 713 of the Civil Code of the Russian Federation).
• The contractor has the fact that he accepts the DS into off-balance sheet account 003 at the cost specified in the processing agreement. If the contract does not indicate the price of the transferred materials/raw materials, then the processor can keep records in conventional units of cost.

The accounting features of the contractor are also determined by the fact that he:

• Opening an off-balance account is necessary for timely control of the availability and movement of financial assets.
• Finished products that were produced from the DS are also recorded in the off-balance sheet account. It is accepted for storage and accounted for at a conditional price. Accounting is carried out by quantity and amount. It is necessary to organize analytical accounting of DS by customer, by type of DS and by their location.
• The fact of receipt of DS from the customer is not reflected in tax accounting, and finished products manufactured for the supplier are also not taken into account.
• The cost of work performed is recognized as revenue from sales, and the date of reflection of this fact in accounting for taxpayers on the OSN is the date the customer signs the report, and on the simplified tax system - the date of receipt of payment from him.

You will learn about how accounting is done using off-balance sheet accounts in our article. “Rules for accounting on off-balance sheet accounts” .

In the case of transfer to the customer of semi-finished products obtained as a result of processing of DS, which require further refinement at the customer’s place, they are accounted for by the customer on account 21 or on a separate sub-account to account 10 at the actual price, which is determined by calculating all costs incurred (clause 5 , 7 PBU 5/01, approved by order of the Ministry of Finance of Russia dated 06/09/2001 No. 44n).

Postings for accounting of DS

The reflection in the accounting of transactions with DS at the customer will be as follows:

• Dt 10.7 Kt 10.1 (10.8) - transfer of DS to the contractor;
• Dt 10.1 Kt 10.7 - receipt of processed materials;
• Dt 10.1 Kt 60 - the cost of work on processing DS is added to the cost of materials;
• Dt 19 Kt 60 - VAT is taken into account on the cost of processing work;
• Dt 68 Kt 19 - VAT is accepted for deduction;
• Dt 60 Kt 51 - the contractor is paid for the work performed on processing the DS;
• Dt 20 Kt 10.1 - materials processed on the outside were sent to production;
• Dt 43 Kt 20 - finished products made from DS are registered.

In case of receipt of products from the contractor that are considered semi-finished products, the customer can make the following entries:

• Dt 21 (10.2) Kt 10.7 - write-off of DS for the production of semi-finished products;
• Dt 21 (10.2) Kt 60 - including the cost of processing services there;
• Dt 19 Kt 60 - VAT on processing is taken into account;
• Dt 20 Kt 21 (10.2) - the semi-finished product is released into production.

The contractor will use the following entries in accounting for transactions with DS:

• Dt 003 - DS accepted from the customer and sent for processing;
• Dt 20 Kt 02 (10, 23, 25, 26, 60, 69, 70) - the costs of processing DS are taken into account;
• Kt 003 - finished products from the DS have been shipped to the customer;
• Dt 62 Kt 90.1 - revenue from processing work is reflected;
• Dt 90.3 Kt 68 - VAT is charged on the cost of processing work;
• Dt 90.2 Kt 20 - the cost of processing is written off;
• Dt 51 Kt 62 - payment received from the customer.

PLEASE NOTE! Displaying information on account credit 10 from the contractor is possible only in relation to his own materials (for example, fuel and lubricants for the equipment on which the work is performed). The cost of DS is never included in the contractor’s cost price..

Documentation of transactions with DS

When transferring the DS to the contractor, the customer usually draws up an invoice in the M-15 form and must make a note “on toll terms” or “toll raw materials”. Although it is possible to use any forms of primary documents, since the use of unified forms has ceased to be mandatory since 2013. But often the M-15 form is taken as a model.

The invoice is issued in two original copies, one of which is handed over to the contractor, and the second remains in the warehouse when the DS is issued.

You can learn more about this form of invoice from the article “Unified form No. M-15 - form and sample” .

The data for issuing an invoice is taken from the contract, work order and other related documents. Upon acceptance of the DS, the contractor gives the customer a power of attorney to receive the goods and materials.

The receipt of DS at the supplier's warehouse is documented by a primary document, which can be issued as a receipt order of form M-4; it also contains the note “supply raw materials”.

The M-4 form can be downloaded from the material “Documentation of inventories”.

The transfer of products made from DS from the supplier to the customer is formalized by a transfer and acceptance certificate. Based on the results of the provision of processing services, the contractor also draws up a report.

The report describes the fact that DS is used during processing and reflects the presence of surplus and waste. The material assets (and/or waste) remaining after processing must be returned to the customer, unless the processing contract specifies the condition of payment for the work performed using excess raw materials (returnable waste). The contract also stipulates the conditions for the transfer of returnable waste to the customer and the procedure for disposal of irrecoverable waste. It should be noted here that payment for returnable waste is a commodity exchange operation and entails not only additional taxes (on profit and VAT), but also the need to prepare shipping documents for the transfer of ownership of returnable waste to the contractor.

The forms of the act and report are not approved at the legislative level. Therefore, the forms of these documents should be developed independently and attached as additions to the processing agreement.

The products obtained as a result of processing the DS (semi-finished products that will be further processed by the customer company) are received by the customer at its warehouse according to a receipt order issued in the M-4 form. The document is drawn up in one copy and remains with the financially responsible person.

Read more about document flow in a warehouse in our article “Maintaining document flow for warehouse accounting of materials” .

Features of reflecting transactions with unused balances of DS

When performing certain types of work, for example, manufacturing structures from rolled metal, the contractor often has unused materials. Therefore, additional entries may arise to reflect transactions with these balances from the contractor and the customer-vendor.

Example

After processing the DS, materials remained on the contractor’s off-balance sheet account. Depending on the agreement between the counterparties, such situations are possible, shown in the following transactions.

Performer:

• Dt 10 Kt 91 - reflects returnable waste that was transferred free of charge to the contractor (in this and further cases - by agreement with the customer-vendor);
• Dt 10 Kt 60 (76) - the balances of the DS transferred from the supplier as payment for the work are capitalized (for the amount of the cost of the transferred DS without VAT);
• Dt 19 Kt 60 (76) - for the amount of VAT on the transferred DS;
• Dt 60 (76) Kt (62) - offset of the cost of DS (with VAT) against payment for work performed for the supplier.

From the customer:

• Dt 10.1 Kt 10.7 - materials returned by the contractor that were not used by him or remained after processing were capitalized by the supplier;
• Dt 62 (76) Kt 90 - the remaining DS from the contractor was transferred to the contractor as payment for the work (including VAT);
• Dt 90 Kt 10.7 - for the amount of the cost of the transferred materials remaining after processing, excluding VAT;
• Dt 90 Kt 68 - VAT is charged on the transferred balances;
• Dt 60 Kt 62 (76) - offsetting the cost of DS with VAT to pay for processing services.

For information on drawing up an agreement on the offset of mutual claims, read the material “Agreement of offset between organizations - sample” .

Results

In accounting, the customer and the provider of DS processing services reflect differently. The customer does not write off materials/raw materials transferred for processing from the balance sheet, but reflects the transfer operation to the supplier on subaccount 10.7. The processor records the received DS not in the balance sheet, but in off-balance sheet account 003.

A peculiarity of DS accounting is that operations on the movement of DS associated with processing are not reflected in tax accounting. The remuneration received for services performed for processing DS is considered revenue from sales from the contractor and expenses that increase the cost of materials transferred for processing from the supplier.

The transfer of DS for processing is usually carried out using an invoice issued in the M-15 form, with a note that the raw materials are toll-to-buy.

Capitalization of DS in the contractor's warehouse, as well as processed products in the customer's warehouse, is carried out with the registration of receipt orders in the M-4 form. On all primary documentation generated by the contractor, a note is made that this is customer-supplied raw material.

The fact of using DS during processing is reflected in the contractor’s report. Products made from DS, as well as unprocessed residues and returnable waste, are transferred according to acceptance certificates indicating the quantity and cost.

Production accounting at the dealer consists of two operations:

• transfer of raw materials to the processor,
• registration of receipt of products from the processor and processing services.

To perform the first operation, let's create a document Transfer of raw materials for processing:

In the list that opens, click create. Fill out the header and tabular part of the document:

In our example, sand and cement will be transferred to the seller, and bricks will be capitalized as products.

In the tabular part of the document, you need to select 10.07 (in this account, the item will be taken into account not by warehouses, but by counterparties).

Let's go through the document and look at the postings:

From the document, if necessary, you can print the following printed forms:

Now we will reflect the receipt of products and register the services of the processor. To do this, let's enter a document Receipt from processing:

The header of the document is filled out as standard.

On the first tab, we indicate information about the received products, enter the planned price (for substitution in transactions). Select an account 43 :

On the second tab Services We register the receipt of processing services:

On the third tab Cost accounts select cost attribution analytics. To prevent this amount from being mixed with the production of other products, we will create a new product group Brick production and select it in the document.

On the bookmark Materials used it is necessary to select those materials that the processor used in the production process. The command bar has auto-fill buttons By balances And According to specification.

If after the release of the product the processor still has unused materials, then the fact of their return can be reflected on the tab Returned materials.

Let's go through the document and look at the postings:

The debt to the supplier, production costs, receipt of products and input VAT are reflected.

To close the 20th account you must complete month end:

We will generate a certificate-calculation Costing:

The cost per unit is shown incorrectly (program error), but the amounts are shown correctly:

Let's look at the fact of product receipt, forming the turnover for account 43:

Let’s make sure that the expensive 20th account is closed successfully:

Let's assume:

• OFFICE LLC purchased 75 cubic meters. timber for a total amount of RUB 575,250.00, incl. VAT – RUB 87,750.00;
• They were transferred to the processing organization FIALKA LLC for the production of 8,000 packs of A4 office paper;
• The cost of the work performed by the organization FIALKA LLC amounted to 200,000.00 rubles, incl. VAT – RUB 30,508.47;
• The planned cost of the service for the production of one pack is 25 rubles.

Step 1. How to capitalize customer-supplied raw materials

The posting of customer-supplied raw materials in 1C 8.3 is formalized by the document Receipt of materials for processing in section Production – Processing – Receipt for processing.

Let's fill out the header of the document:

• In the line Invoice No.__ from __ we indicate details of the receipt document;
• In the line Counterparty we indicate 3 customer;
• In the Contract line we indicate contract for processing of customer-supplied raw materials. Type of agreement – ​​With the buyer;
• In the Warehouse line we indicate a warehouse where customer-supplied raw materials are processed.

Let's fill out the tabular part of the document:

• In the Price column we indicate price of raw materials supplied;
• the amount of raw materials received;
• In the Accounting Account column we indicate account 003.01:

Step 2. Transfer of customer-supplied raw materials to production

We will generate the document Request invoice in section Production – Product release – Invoice requirements.

Fill out the document as shown in the figure below:

We will generate transactions after posting the document:

Step 3. Release of finished products from customer-supplied raw materials

Production from customer-supplied raw materials in 1C 8.3 is reflected in the document in Production section – – Production report for the shift.

Let's fill out the header of the document:

• In the Cost account line, enter count 20.01;
• In the line Cost division we indicate the division in which customer-supplied raw materials were processed;
• In the Warehouse line we indicate warehouse where finished products are transferred;

We fill out the tabular part as shown in the figure below:

We will generate transactions after posting the document:

Step 4. Transfer of finished products to the customer

We will generate a document Transfer of products to the customer in section Production – Processing – Transfer of products to the customer.

We fill out the header of the document as shown in the figure below.

Let's fill out the table part:

• In the Nomenclature column we indicate name of the finished product;
• In the Quantity column we indicate quantity of finished products:

Step 5. Reflection of services for processing of customer-supplied raw materials

We use the document Sales of processing services in section Production – Processing – Sales of processing services.

Let's fill out the header of the document:

• In the line Counterpart we indicate customer name;
• In the Contract line we indicate contract concluded for processing;
• In the Calculations line we indicate invoice 62.01, invoice 62.02, credited automatically, VAT in total.

Let's fill in the Products (processing services) tab in the document table:

• In the Nomenclature column we indicate name of the finished product and name of the service performed, which will be reflected in printed form;
• In the Price column we indicate planned cost per unit of service;
• Fill in the remaining columns as shown in the figure:

Let's fill in the Customer Materials tab in the document table:

• In the Nomenclature column we indicate name of customer-supplied raw materials;
• In the Quantity column we indicate quantity spent on the production of finished products;
• In the Accounting account column, enter the account from which the item is written off;
• Using the hyperlink at the bottom of the document, we will register the Invoice issued:

Postings received after posting the document:

All fields of the document Invoice issued are filled in automatically from the base document:

Step 6. How to write off customer-supplied raw materials in 1C 8.3

At the last stage, unused customer-supplied raw materials are returned to the customer and the customer-supplied raw materials are written off in 1C 8.3. For these purposes, we will create a balance sheet for account 003.01 in .

According to the report, we see the amount of unused customer-supplied raw materials:

We use the document Return of materials to the customer in section Production – Processing – Return of materials to the customer.

Fill out the document as shown in the figure:

Postings received after posting the document:

Step 7. Let's generate reports for accounts 003.01 and 003.02

We will create a balance sheet for account 003.01 in section Reports – Standard reports – Account balance sheet. According to the report, we see that account 003.01 is closed:

We will create a balance sheet for account 003.02 in section Reports – Standard reports – Account balance sheet. According to the report, we see that account 003.02 is closed:

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Provided raw materials (materials) are materials accepted by the organization from the customer for processing (processing), performing other work or manufacturing products without paying the cost of the accepted materials and with the obligation to fully return the processed (processed) materials, hand over completed work and manufactured products (para. 2 clause 156 of the Methodological Instructions, approved by Order of the Ministry of Finance dated December 28, 2001 No. 119n). We will tell you about accounting for customer-supplied raw materials in our material.

How to take into account customer-supplied raw materials

To process raw materials on a toll basis, a contract is concluded between the customer and the contractor (Article 702 of the Civil Code of the Russian Federation). This agreement involves the contractor performing repair (construction) work or manufacturing products for the customer organization from materials received from it.

At the same time, the materials transferred under the contract do not become the property of the contractor, and therefore are not written off from the customer’s accounting records. Likewise, the contractor may not include the materials received as part of his own property.

Therefore, the customer’s materials transferred for processing continue to be listed in account 10 “Materials”, but are transferred to the sub-account “Materials transferred for external processing” (Order of the Ministry of Finance dated October 31, 2000 No. 94n), and the contractor is accepted for off-balance sheet accounting in account 003 "Materials accepted for processing."

The Instructions for the Application of the Chart of Accounts (approved by Order of the Ministry of Finance dated October 31, 2000 No. 94n) indicate that subaccount 10-7 “Materials transferred for external processing” takes into account the movement of materials transferred for external processing, the cost of which is subsequently included into the production costs of products obtained from them.

About account 003 “Materials accepted for processing” it is indicated that it summarizes information about the availability and movement of raw materials and customer materials accepted for processing (supplied raw materials), not paid for by the manufacturing organization. Accounting for the costs of processing or refining raw materials and materials is carried out on production cost accounts, reflecting the associated costs (with the exception of the cost of raw materials and materials of the customer). Raw materials and materials of the customer accepted for processing are accounted for in account 003 at the prices stipulated in the contracts. Analytical accounting for account 003 is carried out by customers, types, grades of raw materials and materials and their locations.

Accounting entries for raw materials supplied to customers

Let us present the transactions for customer-supplied raw materials that are usually made by the customer and the contractor (processor).

Accounting for the customer of repair (construction) work:

Operation	Account debit	Account credit
Materials were transferred to the contractor for repair (construction)	10-7	10-1, 10-8 “Building materials”, etc.
Materials written off for repairs (construction) based on the contractor’s report	08 “Investments in non-current assets”, 20 “Main production”, 26 “General business expenses”, 44 “Sale expenses”, etc.	10-7
	08, 20, 26, 44, etc.	60 “Settlements with suppliers and contractors”
VAT on repair (construction) work is included	19 “VAT on purchased assets”	60
Materials not used by the contractor were returned	10-1, 10-8, etc.	10-7

If customer-supplied raw materials are transferred for the manufacture of products, then the customer’s accounting will be as follows:

Operation	Account debit	Account credit
Materials were transferred to the contractor for the manufacture of products	10-7	10-1, etc.
Materials for the manufacture of products were written off based on the contractor’s report	20	10-7
The cost of work performed by the contractor is reflected	20	60
VAT on contract work has been taken into account	19	60
Other costs for manufacturing products incurred by the organization independently (without involving a contractor) are taken into account.	20	10, 02 “Depreciation of fixed assets”, 70 “Settlements with personnel for wages”, 69 “Calculations for social insurance and security”, 60, etc.
Finished products manufactured in whole or in part with the involvement of a processor have been released from production	43 “Finished products”	20

The contractor's accounting of customer-supplied raw materials accepted for repair (construction) work is presented in the table:

When producing products for a customer from customer-supplied raw materials, the complex of the above transactions will be supplemented by entries in account 002 “Inventory and materials accepted for safekeeping.” The debit of this account will account for manufactured products from customer-supplied raw materials before they are transferred to the customer, and the credit will account for products transferred to the customer.