Characteristics of material production costs. Composition of material expenses used for tax purposes. Direct material costs
1. Material expenses, in particular, include the following expenses of the taxpayer:
1) for the acquisition of raw materials and (or) materials used in the production of goods (performance of work, provision of services) and (or) forming their basis or being a necessary component in the production of goods (performance of work, provision of services);
2) for the purchase of materials used:
For packaging and other preparation of manufactured and (or) sold goods (including pre-sale preparation);
For other production and economic needs (testing, control, maintenance, operation of fixed assets and other similar purposes);
3) for the purchase of tools, devices, equipment, instruments, laboratory equipment, workwear and other means of individual and collective protection provided for by law Russian Federation, and other property that is not depreciable property. The cost of such property is included in material costs in full amount as it is put into operation. In order to write off the value of the property specified in this subparagraph for more than one reporting period, the taxpayer has the right to independently determine the procedure for recognizing material expenses in the form of the cost of such property, taking into account the period of its use or other economically feasible indicators;
(see text in the previous edition)
4) for the purchase of components undergoing installation and (or) semi-finished products undergoing additional processing from the taxpayer;
(see text in the previous edition)
5) for the purchase of fuel, water, energy of all types, spent on technological purposes, production (including by the taxpayer himself for production needs) of all types of energy, heating of buildings, as well as costs of production and (or) acquisition of power, costs of transformation and energy transfer;
(see text in the previous edition)
6) for the acquisition of works and services of a production nature, performed by third-party organizations or individual entrepreneurs, as well as for the performance of these works (provision of services) by structural divisions of the taxpayer.
(see text in the previous edition)
Works (services) of a production nature include the performance of individual operations for the production (manufacturing) of products, performance of work, provision of services, processing of raw materials (materials), monitoring compliance with established technological processes, Maintenance fixed assets and other similar works.
Works (services) of a production nature also include transport services of third-party organizations (including individual entrepreneurs) and/or structural divisions the taxpayer himself for the transportation of goods within the organization, in particular the movement of raw materials (materials), tools, parts, workpieces, other types of goods from the base (central) warehouse to workshops (departments) and delivery finished products in accordance with the terms of agreements (contracts);
(see text in the previous edition)
7) related to the maintenance and operation of fixed assets and other property for environmental purposes (including costs associated with the maintenance and operation of treatment facilities, ash collectors, filters and other environmental facilities, costs for the disposal of environmentally hazardous waste, costs for the purchase of services from third-party organizations reception, storage and destruction of environmentally hazardous waste, cleaning Wastewater, the formation of sanitary protection zones in accordance with current state sanitary and epidemiological rules and regulations, payments for emissions of pollutants into the air, discharges of pollutants in wastewater into water bodies, carried out within the limits of permissible emissions standards, permissible discharge standards, for placement of production and consumption waste within established limits for their placement and other similar expenses).
(see text in the previous edition)
2. The cost of inventories included in material expenses is determined based on their acquisition prices (excluding value added tax and excise taxes, except as provided for by this Code), including commissions paid to intermediary organizations, import customs duties and fees, transportation costs and other costs associated with the acquisition of inventories.
(see text in the previous edition)
The cost of inventories, other property in the form of surpluses identified during the inventory, and (or) property received free of charge, and (or) property received during the dismantling or disassembly of decommissioned fixed assets, repair, modernization, reconstruction, technical rearmament or partial liquidation of fixed assets is defined as the amount of income taken into account by the taxpayer in the manner prescribed by paragraphs 8 and 20 of part two of Article 250 of this Code.
(see text in the previous edition)
3. If the cost of returnable packaging accepted from a supplier with inventories is included in the price of these valuables, the cost of returnable packaging at the price of its possible use or sale is excluded from the total cost of their acquisition. The cost of non-returnable containers and packaging accepted from the supplier with inventories is included in the amount of expenses for their acquisition.
(see text in the previous edition)
The classification of containers as returnable or non-returnable is determined by the terms of the agreement (contract) for the acquisition of inventories.
(see text in the previous edition)
4. If the taxpayer uses products as raw materials, spare parts, components, semi-finished products and other material expenses own production, and also if the taxpayer includes the results of work or services of its own production as part of material expenses, the assessment of these products, results of work or services of its own production is made based on the assessment of the finished product (work, services) in accordance with Article 319 of this Code.
5. The amount of material expenses of the current month is reduced by the value of the remaining inventories transferred to production, but not used in production at the end of the month. The valuation of such inventories should correspond to their valuation upon write-off.
(see text in the previous edition)
The amount of material costs is reduced by the cost of returnable waste. For the purposes of this chapter, returnable waste refers to the remains of raw materials (materials), semi-finished products, coolants and other types of material resources generated during the production of goods (performance of work, provision of services), which have partially lost the consumer qualities of the original resources (chemical or physical properties) and in Therefore, they are used at increased costs (reduced product yield) or are not used for their intended purpose.
Remains of inventories, which, in accordance with technological process transferred to other divisions as full-fledged raw materials (materials) for the production of other types of goods (works, services), as well as by-products (associated) products obtained as a result of the technological process.
(see text in the previous edition)
Returnable waste is estimated at next order:
1) at a reduced price of the original material resource(at the price of possible use), if this waste can be used for main or auxiliary production, but with increased costs (reduced yield of finished products);
MATERIAL COSTS - an element of the cost of products (works, services), which reflects the cost of: purchased raw materials and materials that are part of the manufactured products or are a necessary component in the manufacture of products (carrying out work, providing services); purchased materials used in the production process of products (works, services) to ensure a normal technological process and for packaging products or spent on other production and economic needs (testing, maintenance, repair and operation of equipment, buildings, structures, other fixed assets, etc. .), etc. spare parts for equipment repair, wear and tear of tools, fixtures, equipment, devices, laboratory equipment and other labor tools not classified as fixed assets, wear and tear of work clothes and other low value items; purchased components and semi-finished products that are subject to further installation or additional processing at this enterprise; works and services of a production nature performed by third-party enterprises or production facilities and farms of the enterprise that are not related to the main type of activity. Works and services of a production nature include: performing individual operations for the manufacture of products, processing of raw materials and materials; carrying out tests to determine the quality of consumed raw materials and materials, monitoring compliance with established technological processes, repairing basic production assets; use of natural raw materials (for the reproduction of the mineral resource base, for land reclamation, payment for land reclamation work carried out by specialized enterprises, payment for standing timber, harvested industrial enterprises from water management systems); purchased from the fuel of all types, spent on technological purposes, production of all types of energy (electric, thermal, compressed air, cold and other types), heating of buildings, transport for maintenance of production, carried out by enterprise transport (third-party transport organizations for the transportation of goods within the enterprise (movement of raw materials, materials, tools, parts, workpieces), other types of cargo from the base (central) warehouse to workshops (departments) and delivery of finished products to storage warehouses, to the station (port, pier) of departure, etc. production nature); purchased energy of all types (electric, thermal, compressed air, cold and other types), spent on technological, energy, propulsion and other production and economic needs of the enterprise. Costs of electrical and other types of energy generated by the enterprise itself, etc. for the transformation and transmission of purchased energy to the places of its consumption are included in the corresponding elements of costs, losses from the lack of received material resources within the limits of standards natural loss. The cost of material resources reflected in the element “Material” is formed based on the prices of their acquisition (excluding value added tax), markups (surcharges), commissions paid to supply and foreign economic organizations, cost of services commodity exchanges, including brokerage services, customs duties, transportation fees, and sufficiency carried out by third parties. Costs associated with the delivery (including loading and unloading) of material resources by transport and personnel of the enterprise are subject to inclusion in the corresponding elements of production costs (, depreciation of fixed assets, material costs and etc.). The cost of material resources also includes: costs of enterprises for the purchase of containers and packaging received from suppliers of material resources, minus the cost of this container.
Economics and law: dictionary-reference book. - M.: University and school. L. P. Kurakov, V. L. Kurakov, A. L. Kurakov. 2004 .
See what "MATERIAL COSTS" are in other dictionaries:
Economic dictionary
The value of material production costs appears in the form depreciation charges and the cost of objects of labor... Big Encyclopedic Dictionary
Material costs- is the value of material production costs, appearing in the form of depreciation charges and the cost of objects of labor. [Large Encyclopedic Dictionary] Term heading: Economics Encyclopedia headings: Abrasive equipment, Abrasives... Encyclopedia of terms, definitions and explanations of building materials
Material costs- 20. Material costs represent the cost of consumed material resources in the process of production of products (works, services). According to their purpose and use in the production process, material resources are grouped by type... ... Dictionary-reference book of terms of normative and technical documentation
material costs- part of production costs, the costs of producing products, goods, services, which includes the costs of raw materials, basic and auxiliary materials, fuel, energy and other costs equated to material ones. Material costs... ... Dictionary of economic terms
The amount of material production costs; act in the form of depreciation charges and the cost of objects of labor. * * * MATERIAL COSTS MATERIAL COSTS, the amount of material production costs, act in the form of depreciation... ... encyclopedic Dictionary
MATERIAL COSTS- (English direct materials costs) - the cost expression of the costs of material resources for the production and sale of products, determined in the calculations of its cost. The composition of M.z. includes: cost of raw materials and materials, purchased components... ... Financial and credit encyclopedic dictionary
Material costs- value created by past labor and transferred to the cost of a new product... Brief dictionary basic forestry and economic terms
MATERIAL COSTS- - a set of items or cost elements involved in the formation of the cost per unit of production or cost estimate for production ... Concise Dictionary of Economist
material costs for drilling- Expenses for the purchase and repair of equipment and tools that can be used in the future after drilling and completion of the well. Typically, such costs account for about 30% of the cost of drilling a well)