We make the sale of material values \u200b\u200btaken into account on the off-balance account. Document "Return of materials from operation Return of materials from operating in 1C UPP

How to transfer, write off or return the special service in 1C Accounting 8.3?

Special service - special, unique devices, equipment, equipment, tools that are used in production as a product. Special service can be taken into account as materials or fixed assets, it depends on its value.

As in 1C Accounting 8.3 (edition 3.0), the special service is carried out as a material?

Accounting accounts are designed to take into account the special equipment as 10.10 (Special Equipment account and Special Clothing in stock) and 10.11.2 (Special Equipment account in operation). When entering the items of special equipment in the Handbook "Nomenclature" it is necessary to indicate the view of the nomenclature - "Special Service".

The receipt of special equipment is drawn up in the program 1C standard arrival documents. Then the transmission to operation should also be returned to or written off. Documents registering these operations are available in the section "Special clothing and inventory" of the "Warehouse" section:

Transmission of special equipment commissioning

Document 1C 8.3 "Transmission of Materials Commission" can reflect the transfer of inventory, special equipment, workwear. You must fill in the appropriate tab of the document. Pay attention to the "Purpose of Use" column, which is filled on the basis of the method of repayment of the material value.

Option 1. Repayment of value when transferred to operation.

Example. In the enterprise in the production transferred special service - stamp. Its value is written off at once on 20.01 (the score "basic production").

Create new document "Transfer of materials into operation", bring data on the Special Service tab. In the "Appointment of Use" column, we will create a new position of the Directory with details:

• the nomenclature is automatic
• name - arbitrary
• method of repayment of value: We will specify the way to "repay the cost when transmitting commissioning"
• a way to reflect expenses - choose from a pre-completed reference book, in our case expenses will go to account 20.01

After filling, select an appointment to the document.

We will conduct a document. Accounting wiring was formed: DT 10.11.2 KT 10.10 (reflected transmission to operation), DT 20.01 CT 10.11.2 (redemption of value) and wiring in DT offline account "Special service" - MC.03.

A seal form is available for invoice.

Option 2. The linear way to repay the cost of special equipment.

Example. In the enterprise, a special service is transferred to the production - a press form with a period of use of 12 months. During this period, the cost is written off every month in parts to account 20.01.

Create a "transmission of materials into operation", bring data on the Special Service tab. In the column "Purpose of Use", we will create a new position, fill the field of the document, the way to repay value will indicate "linear", we will put the term useful use 12 months, expenses will go to account 20.01. Select appointment to the document.

We will conduct a document. Accounting wiring was made: DT 10.11.2 CT 10.10 (reflected transmission to operation) and DT MC.03 (off-balance sheet for special equipment in operation).

The redemption of the cost will be carried out monthly by the regulatory processing "closing of the month", starting from the first month after the month of receipt. In this case, the amount of the write-off is calculated by the deadline for use and cost, the cost account is set according to the selected reflection method. Wiring of accounting DT 20.01 Kt 10.11.2.

Option 3. Repayment of value is proportional to the development.

Example. In the enterprise in the production of special equipment - a press form for rubber, designed to issue 10,000 products. The cost of the mold will be written off in proportion to the volume of release monthly to the account of 20.01.

It is necessary to introduce "the transmission of materials into operation", when filling out the use of the use, choose the method of repayment "proportional to the volume of products (works, services)" and indicate the total volume of products (works) for this special service.

After that, every month will require a document "Development of materials", indicating the special service and the volume produced in the month of production (works).

Regulatory processing "Closing the Month" will perform a monthly repayment of the cost of special equipment in proportion to the development.

Return of special equipment from operating in 1C 8.3

If the special service was withdrawn from operation before the useful use period was completed, or to fully generate, a document is needed, which is called "refund of materials from exploitation." It indicates a special service in the corresponding tab, in the column "Party" - commissioning document.

The document makes the wiring by magnitude residual value Special accessories for Dt 10.10 and CT 10.11.2 (reflected back from operation) and wiring on CT MC.03; With a linear repayment method, cost is also repayed for the current month.

Write-off of special equipment from operation

In document 1C 8.3 "Write-off of materials from operation" on the corresponding tab indicate a special service, in the Column "Party" - commissioning document. To select a write-off method, you need to go to the "Write off spending" tab, options are available - to assign use (by default) or on the selected account.

Document does during accounting wiring according to CT MC.03; And for the special service, the value of which is not fully repaid, the posting is formed to write off the residual value. Act is available to write an Act to write-off MBP.

Based on: Programmist1s.ru

Tell me. Please, we have acquired the tool from the organization, they cheated on the score of 10.09 and wrote off as ICPs in production, after time he broke down, we suffered it under warranty for repairs, turned out to be a factory marriage. We need to return it to the seller (the seller asks to write documents for implementation). How should we be, because we have already written off the IBS to expenses, they are not listed on the balance sheet?

In account, make wiring:

Debit 76 (62) Credit 91-1- the cost of materials previously written off to expenses and to be reimbursed by the supplier is reflected as part of other income;

- Accrued VAT for the cost of returned materials;

Credit 013.- The tool is written off offline accounting;

Debit 51 credit 76-2- Received money from the seller for defective inventory.

Justification

How to issue and take into account household supplies

Situation: how to reflect in accounting and in taxation to implement the inventory worth less than 40,000 rubles. With a useful life of more than 12 months, if the cost of its acquisition was written off when put into operation

If the useful use of economic inventory exceeds 12 months, then after the transfer of this property, the organization is obliged to control its safety. To do this, you can use the statements inventory accounting and business accessories in operation or off-balance accounts. (for example, account 013 "Inventory and household supplies").

When implementing inventory, the cost of acquiring the acquisition was already written off on costs, in accounting reflect other income in the amount of due to receipt money (para. 6 p. 7, PBU 9/99). At the same time, the cost of the inventory will be sprinkled from the off-balance account (make a mark on writing off in the statement). Since when transferring the inventory to operation, its cost was fully written on costs, during the implementation of this property costs it does not arise (paragraph 18 of PBU 10/99).

Revenue from the implementation of the inventory (minus VAT), admit an income from sales (clause 1 of article 249, paragraph 1 of Art. 248 of the Tax Code of the Russian Federation). By general rule When implementing the property that is not recognized as amortized, the organization has the right to reduce the income from the sale on the purchase price of this property (sub. 2, paragraph 1 of Art. 268 of the Tax Code of the Russian Federation). Since the organization has the right to independently determine the procedure for the write-off of such an object, taking into account its term of use and other economic indicatorsAt the time of sale, the cost of acquiring inventory can be written off in whole or in part. For example, with uniform debiting for several reporting periods. When transmitting an inventory into operation, its cost has already been taken into account in the cost of expenses, therefore it is impossible to re-consider it when calculating income tax. An unemployed amount of acquisition costs, consider in expenses in full sum (paragraph 5 of Art. 252, sub. 3, 1 Art. 254 of the Tax Code of the Russian Federation).

An example of reflection in accounting and in taxation of the implementation of economic inventory, the costs of acquiring which were attributed to the costs when put into operation. The organization controls the safety of the inventory with the help of off-balance

Alpha LLC in January acquired a computer table worth 11,800 rubles. (including VAT - 1800 rub.) To install in the office.

According to accounting policies For accounting purposes, facilities of fixed assets worth less than 40,000 rubles. They are written off on costs when transferring them to operation and take into account on the off-balance account 013 "Inventory and household supplies". Therefore, after installing the table in the office, the Alpha Accountant wrote off the cost of the cost of expenses and accepted this object to the off-balance account.

In July, it was decided to update office furniture, and a computer table to sell one of the employees. According to the contract of sale and sale, the cost of the table was 9440 rubles. (c. T. VDS - 1440 rubles.).

In the accounting "Alpha" listed economic operations were reflected as follows.

In January:

Debit 10-9 Credit 60
- 10 000 rubles. (11,800 rubles. - 1800 rubles.) - Celebrated to the warehouse Computer table;

Debit 19 Credit 60
- 1800 rub. - reflected entrance VAT;

Debit 68 subaccount "Calculations on VAT" Credit 19
- 1800 rub. - adopted to deduct the entrance VAT for property acquired for use in activities taxable VAT;

Debit 26 Credit 10-9
- 10 000 rubles. - the cost of the computer table is written off (when transmitted to the office);

Debit 013.
- 10 000 rubles. - Adopted to off-balance accounting computer desk, the cost of which is related to costs.

In July:

Debit 62 Credit 91-1
- 9440 rubles. - reflected revenue from the implementation of the computer table;

Debit 91-2 Credit 68 subaccount "Calculations on VAT"
- 1440 rubles. - Accrued VAT from revenue;

Credit 013.
- 10 000 rubles. - Write off from off-balance accounting computer table in connection with the sale.

When calculating income tax for nine months, Alfa Accountant:
- Increased revenue from the sale of the table (excluding VAT) in the amount of 8000 rubles. (9440 rubles. - 1440 rubles);
- included in the cost of the cost of the computer table conveyed in January, in the amount of 10,000 rubles.

How to reflect in accounting and tax return to the supplier on the initiative of the organization

Accounting

When returning the goods on the grounds provided for in the contract, in accounting, reflect the revenue from the sale at the date of the transfer of ownership of the goods to the former supplier (p.,

By law, all organizations in obligatory must provide their employees workwear, as it is necessary to protect against unwanted impact ambient When performing duties.

Accounting Overalls in 1C 8.3 Accounting 3.0 is made in accordance with the order of the Ministry of Labor No. 997n. In this step by step instructions We will consider in detail the entire process of write-off workwear in 1C with different types of useful use due to the fact that accounting standards are different for them.

First of all, you must reflect the purchase of overalls itself. To do this, go to the "Shopping" section and create a new document "Arrival (acts, invoices)".

Fill out the document cap, specifying the standard props of the supplier, your organization and where the purchased goods will be listed.

In our case, the organization acquires rubber boots, bathrobes x / b blue and gloves x / b. As you may notice that in the figure above, all the nomenclature positions have mastered the account of 10.10. 1C 8.3 filled it automatically.

If you have not happened, go to the card of the appropriate nomenclature position and make sure that the "overalls" is installed as the type of nomenclature.

Also check the rules for determining accounting accounts for our rubber boots. The priority for it is the account 10.10.

We will not fill anything else in this document. Now it can be conducted and checking the correctness of the formation of movements.

Commissioning

After reflected in 1C 8.3 of the fact of receipt of workwear, it began to be listed on the main warehouse account 10.10. Now you can make it issuing directly to employees of the organization. For this, the document "Transfer of Materials Commission" is served. It is possible to create it on the basis of just the receipt of workwear.

1C Accounting automatically filled out all possible fields, but suppose we want to put into operation only rubber boots in the amount of 10 pieces. In tabular part, we point out fis. Face - Abramova Gennady Sergeevich. It is behind him that rubber boots will now be listed.

Note special attention To fill the Count "Assignment of Use", which is marked in the image above. It is placed an element of a special reference book, which indicates the procedure for repaying the cost of overalls and special equipment.

You can fill this directory yourself. Within our example was chosen linear way Repayment of value. We are going to reflect the costs for 25 bills.

Suppose that useful life for rubber boots in this embodiment will be 11 months. In accordance with the law, such workwear can be written off immediately if this period does not exceed 12 months.

After making all these, the document can be conducted.

Write-off workwear

Based on the transfer of materials to operation, this workwear can be written off.

The document was filled automatically, and we were left only to change the amount of written rubber boots.

After the document in the wiring, you can make sure that all boots in the amount of 10 pieces were written off from the MC account.

Return from exploitation

Sometimes in practice there are such cases when overalls need to be returned from operation. There can be many reasons for such a phenomenon, for example, dismissal, sick leave, business trip or employee translation.

The document of returning their operation can be created on the basis of the transfer of materials to operation.

In this case, as well as in the previous example, it is enough just to specify the quantity. The image below shows an example of returning one pair of rubber boots.

After the document, we see that one pair worth 150 rubles is written off from the MC account. Accounting score has changed from 10.11.1 (in operation) at 10.10 (in stock).

Repayment of value

We introduce into the previously introduced transmission of overalls into operation another position - "Kolat X / B Blue" in the amount of 5 pieces. In the appointment of the use of a bathrobe, we indicate that its useful use will be 18 months, that is, a year and a half.

Repayment of the cost of a robe will be made at the closure of the month. As part of our example, all documents were held from September 2017. In this regard, the required procedure for the repayment of the cost of a robe will be made at the closure of October 2017. A similar scheme applies when depreciation of fixed assets.

Consider the wiring, which created the operation of repayment of the cost of overalls and special equipment in October 2017. As shown in the figure below for a robe, a write-off in the amount of 97.22 rubles was made. For this amount within 18 months, the cost of this position will be repayed.

In accordance with the specified data in the appointment of use, the calculation was as follows:

• 5 (number of bathrobes) * 350 (the price of one bathrobe) / 18 (useful life) \u003d 97.22 rubles.

Reporting

Form clear statement on account 10.11.1 for October 2017. Please note that to clarify the availability of workwear and special equipment in the warehouse, you need to use the score 10.10.

In the figure below, we see not only what amount was on a bathrobe at the end and early October, but also repaid 97.22 rubles.

It is shown as in the program "1C: Trade Management 8" (ed. 11.3) to reflect the transmission of workwear into operation and register its cost as expenses of future periods, followed by monthly repayment.

Consider the possibility of analyzing commodity values \u200b\u200b(TMTs) in operation, as well as registration of return from operation.

January 31 Seller Avdeeva A.P. Working overalls were issued in the number of two sets, with a period of use for 3 months. The transmission of workwear is put into operation in 1C.

To analyze commodity and material values \u200b\u200bconveyed to operation, the report "TMC in operation" is intended.

Warehouse and Shipping / Warehouse Reports / TMC in operation

We form a report for two months - January and February. The report on each position of the TMTs in operation is displayed:

• indical face - recipient TMT,
• nomenclature,
• category of operation
• the consignment,
• lifetime,
• date of completion of operation,
• number of TMC: initial residue, arrival, consumption and final residue.

In our example, the "arrival" column displays two sets of workwear, transmitted on January 31.

Return of TMC from operation

February 28, the Seller Avdeeva returned one set of workwear to the warehouse. You must reflect the return to 1C.

The refund of the TMC is registered with the document "Other gaining goods" with a type of operation "Return from exploitation".

The refund document is more convenient to create on the basis of a document that reflected the transmission of TMC into operation.

Open the magazine of internal warehouse documents:

Warehouse and Shipping / Internal Grade / Documents (All)

We will find the document that our transmission of workwear was registered - "Internal consumption of goods". We highlight it and click "Create on the basis of - other gaining goods."

A partially completed document was created - it contains a nomenclature, physical. Person, party, the number of transmitted TMTs. The type of operation "Return from operation" is automatically installed.

We introduce a date - February 28, I will change the number of returned TMC - 1 pc. We point the price (in the currency of management accounting). In addition, you should specify an income article. For our example, choose the article "Other revenues", while the analytics will be filled (division).

Let's spend and close the document. Now form a report "TMC in operation" for February. The refund of one set of overalls was displayed in the "Consumption" column, the final residue decreased.

Completion of the operation of TMC.

In "1C: Managing Trade", it is not necessary to register the end of the operation of the TMC using any documents or regulatory operations. After the specified period, the operation of the TMC is automatically considered completed.

In our example, overalls were issued for 3 months, from February 1 to April 30, that is, its operation should be completed on April 30.

We form a report "TMC in operation" for April. Despite the fact that the documents for this month were not introduced, in the consumption column costs the value "1" - reflected the completion of the operation of the remaining set of overalls.

Input part

Most companies have assets that meet the criteria of fixed assets, and the cost of which does not exceed 40,000 rubles. for a unit. These are tools, overalls, various inventories, and so on.

Such objects are most often included in the composition of material and production reserves (MPZ) on the basis of paragraph 5 of PBU 6/01 "Accounting for fixed assets". In this case, the value of the asset reflects on account 10 "Materials". Then, after commissioning, is written off one of the "cost" accounts (for example, on account 26 or account 44).

At the same time, the cost of the object is reflected in the debit of the off-balance account intended for accounting inventory and household supplies In operation. It is necessary to control the safety of the asset, its movement between the workshops, departments, etc.

How to reflect the implementation of the asset

It may happen that the company's management will decide to sell the MPZ in operation. On the implementation of the implementation, it should be written off the cost of the asset on the loan offline account. In addition, it is necessary to reflect the income from the sale and expenses in the form of accrued VAT. To this end, you need to create wiring:

Debit 62 Credit 91 subaccount "Revenues" - revenue from the implementation of the asset;
Debit 91 subaccount "Costs" Credit 68 - Accrued VAT in the implementation of the asset;
Debit 51 (or 50) Credit 62 - Revenue from the buyer

In tax accounting, also need to reflect revenues from sales and show them in the income tax declaration.

As for expenses in the form of the procurement value of the asset sold, neither in accounting, nor in tax accounting should not be shown. The fact is that these costs have already been taken into account at the time of commissioning, and the re-reflection will lead to a distortion of the taxable base and financial results.

Do I need to restore the asset on the balance

In practice, many accountants are not limited to the above wiring. They create additional operationwhose essence is to restore previously written off values \u200b\u200bon the balance sheet.

This is done due to the fact that in a number accounting programs A typical operation for the sale of "off-balance" property is not provided. And in order to carry out this implementation, I would have to create wiring manually, which is extremely undesirable. Besides without typical operation The program cannot automatically form an invoice for shipment, and this document has to be written independently. Therefore, in order to "deceive" the program, the asset is first carried out on the debit of account 10, and only after that make up the sale.

However, to restore the asset at its actual cost is impossible, as this will lead to income and costs that are not really not. For this reason, the object re-put on the balance sheet is not real, but in symbolic cost - for example, equal to 1 kopecks. At the same time, the accountant makes the following wiring:

Debit 10 Credit 91 subaccount "Revenues"
- 0.01 rubles. - the asset is credited for implementation;
Debit 91 subaccount "Costs" Credit 10
- 0.01 rubles. - The cost of the asset is written off

As a result, the program without problems allows you to implement an object that is taken into account on the balance on a par with other materials. This creates all the necessary wiring and the printed form of the shipping invoice is formed.