Accounting for commodity losses in retail trade. Accounting and audit of commodity operations Accounting for commodity losses

"Accounting", 2006, N 14

The definition of what is a commodity loss is given by GOST R 51303-99: these are the losses of goods during their transportation, storage and sale. They can be identified when receiving goods from suppliers, during inventories and inspections.

Losses of goods are divided into standardized and non-standardized. This division of the loss of goods is important in deciding at whose expense to write off the damage caused to the organization.

Note. Normalized losses are associated with a change in the physical and chemical properties of goods (natural loss, losses from breaking goods in glassware, container curtains, etc.), people's psychology (losses in self-service stores and with an open display) and the action of other factors. Due to their objective nature, the above losses are normalized, i.e. their limit dimensions(norms). The attrition rates applied so far for goods were approved by orders of the USSR Ministry of Trade, the most famous of them is Order No. 88 dated April 2, 1987.

Non-standardized losses mainly include damage to goods, shortages, waste, theft, etc.

The amounts of identified shortages, losses from damage to valuables (regardless of whether they are subject to write-off at the expense of the organization or the perpetrators) are initially reflected in the accounting on the debit of account 94 "Shortages and losses from damage to valuables". The exception is the amount of losses in excess of the amounts provided for in the contract, presented to suppliers or transport organizations (these amounts are written off to the debit of account 76 "Settlements with various debtors and creditors", subaccount "Settlements on claims"). At the same time, the amounts of losses within the limits stipulated by the contract increase the cost of the purchased goods (see example 1). If the goods are accounted for at sales prices, then at the same time it is necessary to deduct from account 42 "Trade margin" the trade margin relating to missing or damaged goods.

Example 1. The trade organization received from the supplier a consignment of goods in the amount of 200 units. with a total cost of 118,000 rubles. (including VAT 18,000 rubles). According to the terms of the contract, the allowable loss of goods during transportation is up to 0.5% of the total cost. Upon acceptance, a shortage of two units of goods in the amount of 1180 rubles was revealed. (including VAT 180 rubles).

In the accounting of the trade organization, the following entries are made:

Dr. c. 41 "Goods",

the goods are accepted for accounting (in the amount of 198 units);

Dr. c. 19 "Value Added Tax on Acquired Values",

Set of c. 60 "Settlements with suppliers and contractors"

reflected VAT on goods accepted for accounting (198 units);

Dr. c. 76 "Settlements with different debtors and creditors", subsch. "Claim Settlements"

Set of c. 60 "Settlements with suppliers and contractors"

reflected the presentation of a claim to the supplier in terms of shortages exceeding the amount established by the contract.

The procedure for debiting from account 94 "Shortages and losses from damage to valuables" amounts of shortages, theft and losses from damage to valuables is regulated by law: losses within the established norms are written off to the debit of account 44 "Expenses for sale", and in excess of the norms - at the expense of the perpetrators. If the perpetrators are not identified or the court refused to recover damages from them, then such commodity losses are written off to the debit of account 91 "Other income and expenses".

Do I need to recover VAT? When reflecting in the accounting of commodity losses, the question arises as to whether it is necessary to restore the VAT previously presented for deduction on lost goods?

In practice, accountants often have to deal with the following opinion of representatives of the tax authorities: since the lost goods will not be used in activities subject to VAT, the tax on them should be restored. However, the rulings of arbitration courts issued on the claims of taxpayers who disagree with the decisions of the tax inspectorates testify to the opposite (Decree of the Federal Antimonopoly Service Northwestern District dated 06.06.2005 N A26-12323 / 04-211, etc.). The position of the court is based on the fact that the Tax Code of the Russian Federation does not contain a direct indication of the need to restore the "input" VAT on product losses. Therefore, the tax in the cases under consideration should not be restored.

Accounting for commodity losses due to natural loss

The definition of natural wastage was given in the Appendix to the Order of the Ministry of Economic Development of Russia dated March 31, 2003 N 95. In accordance with this document, natural wastage of inventory items should be understood as loss (reduction in the mass of goods while maintaining its quality within the requirements (norms) established by regulatory legal acts), which is the result of a natural change in the biological and (or) physical and chemical properties of goods. Thus, natural loss does not include technological losses and losses from marriage, as well as losses of goods during their storage and transportation caused by violation of the requirements of standards, technical and technological conditions, rules of technical operation, damage to packaging, imperfection of means of protecting goods from losses and condition used technological equipment.

Note. For goods accepted and handed over by invoice or by stencil (passport) weight, stored or transported in sealed containers, and during the transit delivery of goods, the norms of natural loss are not applied.

The norms of natural loss, applied during storage (transportation) of goods, are the allowable value of irretrievable losses. It is determined by comparing the mass of goods actually accepted for storage (indicated in the accompanying document) with the mass of goods at the time of calculating the losses (actually accepted by the recipient). The rate of attrition during transportation depends on the type of goods and transport, distance, time of year and other factors. The amount of commodity losses during transportation due to natural wastage is determined by finding the rate of loss from the cost of each type of product (in some cases, from their mass). These norms are applied only if, upon acceptance of goods, their shortage is revealed.

If, upon delivery of the goods to the consignee, a shortage of goods is found within the limits of natural loss, the carrier's representative is obliged to make an appropriate note in the transport document. If the shortage of goods identified during acceptance exceeds the established norms, an appropriate act is drawn up.

Normalized losses during transportation (but not more than the amount of the shortfall identified upon acceptance of goods from carriers) are written off at the expense of either the supplier or the buyer (depending on the terms of the contract). In practice, most often - at the expense of the buyer. And the cost of missing goods in excess of the above norms should be recovered only from the perpetrators.

The norms of natural wastage during storage of goods depend on many factors, in particular, on the climatic zone, storage conditions, etc. In warehouses, the norms of natural wastage also depend on the shelf life of the goods.

Note. Examples of calculating the norms of natural wastage of goods depending on the shelf life are given in the instructions for the application of the norms of natural wastage of food products during storage in warehouses and bases of retail trade and public catering organizations (Appendix N 4 to the Letter of the Ministry of Trade of the RSFSR dated 05.21.1987 N 085).

Losses of goods during transportation due to natural wastage are debited at purchase cost from the credit of account 94 "Shortages and losses from damage to valuables" to the debit of account 44 "Expenses for sale".

Losses of goods during storage and sale due to natural wastage are written off in the month in which the inventory was carried out.

Not all trade organizations carry out an inventory of goods on a monthly basis. Therefore, it would be wrong to attribute the entire amount of losses incurred during the inter-inventory period to the distribution costs of one month. This would artificially underestimate spending in non-inventory months and skew earnings for the reporting period.

Since the loss of goods due to natural loss occurs during the entire period between inventories (for several months), they must be distributed among all months of this period. For a more even distribution of commodity losses, the planned amount of these losses is written off monthly to distribution costs, i.e. accrue a reserve for natural loss (see example 2).

Example 2. The wholesale trade organization decided to create a reserve for the natural loss of goods in the amount of 100,000 rubles. In the period of accrual of the reserve, the loss of goods amounted to 150,000 rubles, including 130,000 rubles. - within the limits of natural loss. Losses of goods in excess of the norms of natural loss were recovered from financially responsible persons. Goods are accounted for at purchase prices. The following entries have been made in the accounting records:

accrued to the reserve for write-off of losses;

Set of c. 41 "Goods"

reflected the shortage of goods;

written off the loss of goods within the norms of natural loss;

Dr. c. 44 "Sales costs",

Set of c. 96 "Reserves for future expenses"

an additional reserve for the natural loss of goods;

Set of c. 94 "Shortages and losses from damage to valuables"

the amount of the shortfall, exceeding the norms of natural loss, was written off to financially responsible persons.

Note. It is important to pay attention to the fact that, according to the Regulation on accounting and financial reporting in Russian Federation in order to evenly include forthcoming expenses in the costs of production or circulation of the reporting period, reserves may be created. The list of reserves that the organization has the right to form is defined in clause 72 of the said Regulation. However, there is no reserve for the natural loss of goods in this list. Thus, this reserve can be created only with the permission of the ministries and departments in agreement with the Russian Ministry of Economy and the Russian Ministry of Finance.

For wholesale trade organizations (in warehouses, warehouses of vegetable and food products, refrigerators and cold storage plants), this possibility is established by Letter of the Committee of the Russian Federation on Trade dated 16.03.1993 N 1-435 / 332-2. But permission to create reserves for attrition for retail was not given, despite the fact that in stores the loss of goods during storage and sale due to attrition is an objective reality.

For the purposes of taxation of profits Ch. 25 of the Tax Code of the Russian Federation, the creation of a reserve for writing off losses of goods due to natural loss is not provided for by any organization.

Therefore, in organizations that create this reserve and apply PBU 18/02, it is necessary to reflect the formation of deductible temporary differences and deferred tax assets and their write-off in the period of the inventory of goods, when commodity losses due to natural attrition will reduce taxable profit.

To reflect in the accounting of the formation of the reserve, an entry is made monthly:

Dr. c. 44 "Sales costs",

Set of c. 96 "Reserves for future expenses"

credited to the reserve for write-off of losses.

After the inventory, the shortage of goods resulting from natural wastage is written off at the expense of the previously accrued reserve:

Dr. c. 96 "Reserves for future expenses",

Set of c. 94 "Shortages and losses from damage to valuables"

written off the loss of goods (according to the purchase price).

The actual amount of shortage of goods due to natural loss and the accrued reserve, as a rule, are not equal to each other. Therefore, corrective entries are made:

• if the amount of the reserve is less than the amount of shortage of goods:

Dr. c. 44 "Sales costs",

Set of c. 96 "Reserves for future expenses"

the difference between the amount of shortage of goods due to natural loss and the accrued reserve is reflected;

• the amount of the reserve is greater than the amount of shortage of goods:

Dr. c. 44 "Sales costs",

Set of c. 96 "Reserves for future expenses"

reversal of the amount of the difference between the amount of shortage of goods and the accrued reserve.

Accounting for technological losses

In the process of production and sale of inventories, losses often occur for objective reasons, which are economically justified and taken into account when taxing profits.

In tax accounting, such losses are related to material costs (their list is given in Article 254 of the Tax Code of the Russian Federation). Technological losses during production and (or) transportation are equated to material costs for tax purposes.

Note. Technological losses are recognized as losses in the production and (or) transportation of goods (works, services) due to the technological features of the production cycle and (or) the transportation process, as well as the physical and chemical characteristics of the raw materials used.

Expenses taken into account for income tax purposes must be economically justified and properly documented. Order business case and documenting technological losses was set out in the Letter of the Ministry of Finance of Russia dated 01.11.2005 N 03-03-04 / 1/328: each organization independently determines the standards for the formation of irretrievable waste of each type of raw material and materials used in production, based on the technological features of the production cycle and the transportation process. These standards can be established by the relevant document ( technological map, estimate of the technological process, etc.). Since there are no approved unified forms of these documents, they must be developed by enterprise specialists who control the technological process (for example, technologists). The organization will be able to accept the amounts of technological losses as a reduction in the tax base for profits only within the limits of reasonable and documented standards.

From the name of the indicator, technological losses during production and (or) transportation, one can formally conclude that these losses can occur only in manufacturing enterprises. However, the losses due technological process, features of economic activity, exist in other industries, in particular in trade.

Note. So, in the Rules for the sale of certain types of goods, approved by Decree of the Government of the Russian Federation of 19.01.1998 N 55, it is indicated that the goods must be freed from containers, wrapping and binding materials, metal clips before they are served on the trading floor or other place of sale. Contaminated surfaces or parts of the product must be removed. It is also established that, at the request of the buyer, gastronomic products should be served to him in sliced ​​form. In preparation for the sale of weight animal butter and margarine, they are cleaned from the upper yellowed layer. The resulting strippings are usually handed over for processing, and the processing organizations pay for them at prices established by agreement of the parties. From this it follows that in retail in the preparation of some goods for sale, technological losses also occur.

The most significant amount of technological losses in trade is the cost of goods stolen by customers in self-service stores. Currently, these losses are written off to the expenses of stores, but are not taken into account when taxing profits, since nothing is specifically said about them in the Tax Code of the Russian Federation.

When calculating the tax base to reduce income in accordance with Art. 252 of the Tax Code of the Russian Federation, reasonable and documented expenses can be accepted. Justified costs are understood as economically justified costs, provided that they are made for the implementation of activities aimed at generating income. The last statement is obvious and does not require proof, since the store sells goods for profit.

Note. Let's see if the costs of writing off losses from theft of goods by customers in self-service stores are economically justified.

First of all, it should be said that these losses are objective. In almost no country in the world there is a single self-service store where visitors, despite modern controls, would not steal goods. In the USSR, there were standards for losses due to the "forgetfulness" of buyers, as a percentage of the turnover.

The losses under consideration are unequivocally technological, because their occurrence is due to the technology of sale (trade by the self-service method). With another sales technology (through sellers), there are no such losses. Obviously, these costs, being objective in nature, are economically justified.

In order for the costs to be documented, it is necessary to make calculations to determine the norms of technological losses, drawing up the appropriate document in accordance with the Letter of the Ministry of Finance dated 01.11.2005 N 03-03-04 / 1/328.

It should be borne in mind that if there may be losses due to natural loss for goods sold by the store, then these losses are first calculated and written off. If, after their write-off, not all the shortage of goods identified during the inventory is covered, the remaining amount is regarded as a loss from the "forgetfulness" of buyers.

The procedure for writing off technological losses depends on the period of their detection: when goods are received from suppliers or in the process of their storage and sale. If losses are detected upon receipt of the goods from the supplier (carrier), a record is made:

Dr. c. 94 "Shortages and losses from damage to valuables",

Set of c. 60 "Settlements with suppliers and contractors"

for the amount of losses.

In case of detection of technological losses in the process of storage or sale, records are made:

Dr. c. 94 "Shortages and losses from damage to valuables",

Set of c. 41 "Goods"

identified losses are written off.

In some cases, spoiled goods may be sold (for example, for further processing into animal feed). Consider, using example 3, how the sale of damaged goods is reflected in the accounting.

Example 3. In the retail trade organization, losses from damage to goods with a total value of 78,000 rubles were revealed. (of which 18,000 rubles are trade margins) and losses from theft of goods totaling 130,000 rubles. (of which 30,000 rubles are accounted for by the trade margin).

The spoiled goods were sold to an agricultural enterprise engaged in cattle fattening for 5,900 rubles. (including VAT 900 rubles).

The accounting department of the trade organization made the following accounts:

Dr. c. 42 "Trade margin",

Set of c. 41 "Goods"

48 000 rub. (18,000 + 30,000)

the trade margin related to damaged and stolen goods is written off;

Dr. c. 94 "Shortages and losses from damage to valuables",

Set of c. 41 "Goods"

the fact of commodity losses is reflected;

Dr. c. 44 "Sales costs",

Set of c. 94 "Shortages and losses from damage to valuables"

written off losses from theft of buyers;

Dr. c. 62 "Settlements with buyers and customers",

Set of c. 90 "Sales", subac. "Revenue"

the sale of spoiled goods to an agricultural enterprise is reflected;

Dr. c. 90 "Sales", subac. "cost of sales"

Set of c. 94 "Shortages and losses from damage to valuables"

written off the cost of goods sold;

Dr. c. 90 "Sales", subac. "VAT",

Set of c. 68 "Calculations for taxes and fees"

VAT charged on the sale of goods.

Accounting for the loss of goods due to the fight, scrap, damage

In trade organizations, goods are often broken, broken, etc. Damage, battle and scrap of material assets are drawn up by an act according to f. N TORG-15. It indicates the name, article, grade, price, quantity and value of the goods, the cause and perpetrators of the losses, the possibility of further use of the goods (sale at reduced prices, disposal for scrap or processing, for animal feed) or destruction. When goods are handed over for scrap, processing or fattening organizations, a waybill is drawn up. Damaged goods are destroyed in the presence of the commission that signed the act (in order to avoid re-submission of goods for validation and write-off).

Then the act is transferred to the accounting department, which checks the correctness of its preparation. Only after that the document is submitted for approval to the head of the organization, who decides at whose expense to write off the loss of goods.

Damage, fight, scrap of goods are, as a rule, the result of mismanagement, so losses should be recovered from the perpetrators. Only in exceptional cases (when it is impossible to identify specific perpetrators) are losses written off at the expense of the organization.

To reflect in the accounting of losses from damage, breakage and scrap of goods, the following accounting entries are made:

Dr. c. 94 "Shortages and losses from damage to valuables",

Set of c. 41 "Goods"

written off on the basis of an act of damage (fight, scrap) of goods;

Dr. c. 73 "Settlements with personnel for other operations", subaccount. "Calculations for compensation of material damage",

Set of c. 94 "Shortages and losses from damage to valuables"

reflects the debt of the guilty person to compensate for material damage caused by him to the organization as a result of damage (fight, scrap) of goods;

Dr. c. 91 "Other income and expenses",

Set of c. 94 "Shortages and losses from damage to valuables"

the write-off of the amount of damage (fight, scrap) is reflected in the absence of specific perpetrators, as well as the amount, the recovery of which was denied by the court;

Dr. c. 99 "Profit and Loss",

Set of c. 94 "Shortages and losses from damage to valuables"

written off damage (breakage, scrap) of goods resulting from emergencies, natural disasters.

Accounting for compensation for material damage

The employee who caused damage to the organization is obliged in accordance with Art. 232 of the Labor Code of the Russian Federation to reimburse him. In this case, only direct actual damage is indemnified (i.e. the actual decrease in property or deterioration in its condition, as well as the need for the employer to incur costs or excessive payments for the acquisition or restoration of property). And lost income (lost profit) is not subject to recovery from the employee.

The material liability of the employee is limited by art. 241 of the Labor Code of the Russian Federation. The employee bears financial responsibility within the limits of his average monthly earnings (unless otherwise provided Labor Code RF or federal laws).

Note. In other cases, the employee is obliged to compensate the damage caused in full. In Art. 243 of the Labor Code of the Russian Federation lists eight such cases, the main of which is the lack of valuables entrusted to the employee on the basis of a special written agreement on full liability or received by the employee under a one-time document.

The amount of damage is determined by actual losses, calculated on the basis of market prices in force in the area on the day the damage was caused, but not lower than the value of the property according to accounting data, taking into account the degree of depreciation of this property. That is, the minimum amount of damage is equal to the book value, and the maximum - the market price of goods. However, there are always two market prices for goods: the purchase price and the sale price.

In practice, situations often arise when the market price of the purchase of goods exceeds their discount price. When writing off the amount of damage at the expense of the perpetrators, an entry is made in the debit of account 73 "Settlements with personnel for other operations", the sub-account "Calculations for compensation for material damage" and the credit of account 94 "Shortages and losses from damage to valuables" for the book value of goods. However, since damage can be recovered at market prices, an additional entry should be made for the difference between the market price and the book value of goods in the debit of account 73 "Settlements with personnel for other operations", sub-account "Calculations for compensation of material damage". This raises the question: which account should be credited?

The above difference is formally the income of the organization, since the amount of damages recovered is higher than the price at which the goods were once purchased. In fact, there is no real income, since in this moment the organization can buy the same product at a new market price equal to the amount of recoverable material damage. Nevertheless, based on the principle of double entry, this difference should be written off as income.

Note. Instructions for the application of the Chart of Accounts prescribes to do this not immediately, but as the debt is repaid in settlements for compensation for material damage. Thus, it is assumed that no income arises until the debt is repaid. This records:

Dr. c. 73 "Settlements with personnel for other operations", subaccount. "Calculations for compensation of material damage",

Set of c. 98 "Deferred income", subaccount. "The difference between the amount to be recovered from the perpetrators and the cost of missing valuables"

the difference was written off to the account of accounting for compensation of material damage.

When paying off debts for compensation for material damage, the following accounts must be made:

Dr. c. 50 "Cashier", 70 "Settlements with personnel for wages",

Set of c. 73 "Settlements with personnel for other operations", subaccount. "Calculations for compensation of material damage"

reflects the amount of repaid debt;

Dr. c. 98 "Deferred income", subaccount. "The difference between the amount to be recovered from the perpetrators and the value of the shortage of valuables",

the amount of the difference relating to the repaid debt is reflected.

The difference between the market and book prices of goods can be calculated using the following formula:

RPZ = P x SDR: SVZ,

where RPZ is the difference between the market and accounting prices of goods; P - the difference between the amount to be recovered and the book value of the goods; SDR - the amount of repaid debt; SVZ - the amount of debt to be collected.

Paragraph 16 of PBU 9/99 states that other receipts (the difference under consideration also applies to them) are recognized in accounting as they are formed (identified). The same paragraph refers to the recognition of income in the form of fines, penalties and forfeits for violation of the terms of contracts - in the reporting period in which the court made a decision to collect them or they are recognized as a debtor (although payments on them have not actually been received yet). In this case, the accountant should make an entry:

Dr. c. 76 "Settlements with different debtors and creditors",

Set of c. 91 "Other income and expenses", subch. "Other income"

recognized income.

Note. Similarly, these incomes are also recognized for the purposes of profit taxation (clause 4, clause 4, article 271 of the Tax Code of the Russian Federation).

Thus, we can make an unambiguous conclusion: when accounting for debts for compensation for material damage for the difference between the amount recovered and the book value of goods, an entry should be made in the debit of account 73 "Settlements with personnel for other operations", sub-account "Calculations for compensation for material damage" and credit of account 91 "Other income and expenses", sub-account "Other income" (see example 4).

Example 4. When conducting an inventory in a trade organization, a shortage of goods totaling 150,000 rubles was revealed. at discount (purchase) prices. Of these, 50,000 rubles. - within the limits of natural loss. By decision of the administration, the cost of goods at market prices in the amount of 110,000 rubles is collected from the financially responsible person.

Accounts are made:

Dr. c. 94 "Shortages and losses from damage to valuables",

Set of c. 41 "Goods"

the fact of shortage of goods is reflected;

Dr. c. 44 "Sales costs",

Set of c. 94 "Shortages and losses from damage to valuables"

the shortage of goods was written off within the norms of natural loss;

Dr. c. 73 "Settlements with personnel for other operations", subaccount. "Calculations for compensation of material damage",

Set of c. 94 "Shortages and losses from damage to valuables"

the debt of the financially responsible person is reflected (according to the book value of the goods);

Dr. c. 73 "Settlements with personnel for other operations", subaccount. "Calculations for compensation of material damage",

Set of c. 91 "Other income and expenses", subch. "Other income"

income is recognized (the difference between market and book value).

V.V. Patrov

M.L. Pyatov

Saint Petersburg State University

In trade organizations, during the acquisition, storage and sale of goods, various commodity losses may occur. Commodity losses can be caused by both objective and subjective reasons, they are divided into standardized and non-standardized. Normalized losses - losses within the limits of natural attrition are formed as a result of physical and chemical changes in goods that cause a decrease in their initial mass (volume). The maximum amount of losses is regulated by the norms of natural loss, which is written off according to a special calculation approved by the head of the enterprise, only if there are actual shortages of goods during the inventory and only within the limits approved in the manner prescribed by law. Non-normalized losses - losses in excess of the norms of natural loss. They are drawn up by acts drawn up by the commission for damage, battle, scrap of goods. These goods, which have become completely unusable and are subject to write-off, must be seized and destroyed. Acts are considered by the head of the enterprise. Losses must be recovered from the perpetrators and only in the absence of specific perpetrators can they be written off at the expense of the enterprise.

Losses within the norms of natural loss can be attributed to shortages and, therefore, should be taken into account on account 94 “Shortages and losses from damage to valuables”. This circumstance necessitates documenting the fact of losses (shortages). That is, in order for the norms of natural loss to be applied, it is necessary to conduct an inventory - selective - for those types of inventories that are lost, and carried out within the time limits established by the accounting policy or other internal administrative document.

Thus, the sequence of documenting losses within the norms of attrition will be as follows:

conducting an inventory of stocks, comparing its results with accounting data and drawing up an act reflecting the amounts of the identified shortage;

carrying out offset of shortages of values ​​by surpluses on sorting. In the event that, after offsetting by sorting, there is still a shortage of valuables, then the norms of natural wastage should be applied only for the name of the valuables for which the shortage was established;

writing off losses within the limits of the cost of products, works or services;

attribution of losses in amounts exceeding the established norms to the guilty persons (if the shortage is caused by illegal actions of legal entities, the excess amounts in excess of the norms are credited to the accounts of settlements with organizations);

writing off the amounts of shortages as part of other expenses - if it is impossible to recover at the expense of the guilty persons or organizations.

In accounting, these operations are documented by the following entries (Table 18.1.).

Table 18.1

Accounting for commodity losses

For example, when conducting an inventory of food products in a store, a shortage of goods in the amount of 10 thousand rubles was revealed. Losses within the norms of natural loss amounted to 7 thousand rubles. The amounts of shortages in excess of the norms of natural loss were charged to the account of the guilty person - the head of the department. The following entries will be made in accounting (Table 18.2).

Table 18.2

Write-off of the shortage of goods based on the results of the inventory

The procedure for writing off losses within the limits of natural loss during transportation and storage is different. Losses during transportation are written off at a time - upon receipt and posting of received inventories.

In self-service and open display, in addition to losses during storage and sale of goods due to natural loss, there are losses due to non-payment for goods by some buyers (Table 18.3).

Losses in the sale of goods by the self-service method and with an open display were written off, as well as losses due to natural attrition, at the expense of the accrued reserve. The amount of monthly deductions to the reserve (P) was determined by the formula (18.4):

P \u003d Tf x Up: 100 (18.4.)

where Tf - the actual turnover of self-service and open display;

Yn - the planned level of commodity losses,% of the turnover.

Table 18.3

Differentiated write-off rates for losses of food products sold in self-service stores

Currently, in accordance with Art. 53 of the Civil Code of the Russian Federation on the head of the organization as a body legal entity, the heads of organizations can approve the loss rates for the sale of goods by the self-service method and with an open display. These losses, within the approved norms, can be written off as sales expenses, i.e. to the debit of account 44.

test questions

1) Name the conditions under which finished products accepted for accounting as inventories.

2) What regulatory document establishes the rules for the formation of information about goods in accounting?

3) Define a product?

4) How can goods be evaluated when they arrive at retail?

5) List the primary documents to account for the availability and movement of goods.

6) How are the results of the inventory of goods reflected in accounting and how are goods losses written off?

7) How is the analytical accounting of goods organized?

8) How is the accounting of goods in retail trade organized?

9) How is the accounting of goods in wholesale trade organized?

10) Methods for assessing goods when they are written off?

Commodity losses represent a decrease in the quantity and a decrease in the quality of inventory items caused by the physical and chemical properties of goods and other reasons.

The organization of accounting for commodity losses at wholesale trade enterprises is determined by their classification. The choice of the main features of the classification of commodity losses is due to the goals and objectives of their management: timely and complete identification, documentation and reflection in the accounting of emerging commodity losses, reducing standardized commodity losses and preventing unproductive costs and commodity losses. To this end, trading enterprises are obliged to systematically implement measures aimed at reducing the loss of goods in trade, strictly control the quality of goods, and prevent violations established regimes and terms of storage and sale of goods.

Commodity losses of trading enterprises differ:

* on a natural-material basis - quantitative commodity losses and losses from a decrease in the quality of goods;

* in relation to the established norms - normalized and non-normalized commodity losses;

* by the moment (stage) of occurrence: losses arising from the transportation, storage, packaging of goods, processing, sorting of agricultural products and the sale of goods;

* at the time of discovery: losses revealed during the acceptance of goods, during their inventory in places of storage, during control checks of trade enterprises;

* by the subject of compensation: losses reimbursed by partners of a trading company (suppliers, transport companies) and buyers (wholesale base);

* by source of coverage: losses attributable to distribution costs, non-operating losses or profits remaining at the disposal of a trading enterprise (organization) and losses reimbursed by financially responsible persons.

To normalized commodity losses include the natural loss of goods; fight, scrap of goods due to their fragility; damage to goods or damage to consumer packaging in which goods are packed, which in turn causes the loss of their consumer properties; the fight of empty glassware; technological waste generated during the preparation of certain types of goods for sale.

Natural decline represents a loss of goods (a decrease in its mass while maintaining quality within the requirements of regulatory documents), which is a consequence of the physical and chemical properties of goods, the impact of meteorological factors and the imperfection of currently used means of protecting products from losses during transportation, storage and sale. The norms of commodity losses during transportation, storage of goods in the trading network and the norms of technological waste and losses of goods are developed and periodically updated by research institutes. The norms of commodity losses, the calculation methodology and the procedure for recording in accounting were approved by a joint decision of the Ministry of Trade and Belkoopsoyuz in agreement with the Ministry of Finance of the Republic of Belarus on April 2, 1997, No. 42/3 5.

Norms of natural loss are not established for goods recorded in units other than mass, and do not apply: to packaged goods; to goods released in containers or packaging of the first seller without weighing (by invoice or by stencil); to goods sold in transit; as well as to goods with manufacturing defects specified in the relevant regulatory and technical documentation (GOSTs, OSTs, RTU, TU). Natural losses do not include losses caused by violation of the requirements of standards, technical specifications, rules for the transportation of goods, losses due to damage to containers and changes in product quality. Attrition rates are set as a percentage of the value or weight of the incoming cargo, goods in storage or goods sold. They are differentiated by types (groups) of goods and their packaging, modes of transport and distance of transportation, seasons, conditions and periods of storage.

To non-standardized commodity losses include damage and shortage of goods in excess of the established norms and shortage of goods for which such norms are not established.

Commodity losses within and above the norms of natural loss, arising when storing and selling goods, revealed only during the inventory. Actual commodity losses are established in the collation sheet for each item of goods by comparing the actual availability indicated in the inventory list with the balance according to accounting data in natural value terms - upon receipt of negative deviations. The natural loss of goods is calculated according to those positions of the collation sheet of the results of the inventory of goods, for which, after offsetting the sorting, there is a shortage of goods.

The methodology for calculating the natural loss of goods in wholesale trade depends on the group of goods, the method of technological processing, the conditions and terms of storage of food products and requires careful study and compliance with the instructions for applying the established norms of natural loss.

The calculation of the natural loss of goods in the batch method of accounting is carried out for each batch of incoming goods from the volume of released (sold) goods and their balance on the inventory date according to the established norms for the actual period of their storage based on the date of receipt and date of release (inventory dates) of goods. The number of goods sold, their balances and shelf life are established on the basis of accounting data in natural value terms (lotion cards). The established monthly norms of natural loss are adjusted for the actual storage period of goods in days by summing them up for a full month and 1/30 of the monthly norm for each day of storage of an incomplete month. At varietal the method of accounting for goods, the norms of their natural loss are determined based on the average shelf life of these goods. The latter is determined on the basis of natural value accounting data by dividing the average daily balance of goods by its one-day turnover (or the total number of daily balances for the inter-inventory period by the number of goods sold for the same period). The rate of natural wastage is adjusted for the average shelf life in the same way as with the batch method of accounting for goods, and the calculation of natural wastage is carried out not for each release, but from the total volume of released (sold) goods from the warehouse for the inter-inventory period.

Commodity losses from battle, scrap, damage to goods or damage to consumer packaging, arising at wholesale enterprises during storage and sale, draw up an act of a standard form at the time of their occurrence. An act on damage, destruction, scrap of goods in two copies is drawn up by a commission appointed by the head of the enterprise, consisting of representatives of the administration of the enterprise, financially responsible persons. When writing off food products, a commodity specialist must be included in the commission.

The head of the enterprise decides at whose expense the losses are to be written off, and approves the act. The second copy of the act is transferred to the accounting department.

If the relevant norms are established for commodity losses (combat) during the storage and sale of goods, then the first copy of the drawn up and properly executed act for actual losses remains with the financially responsible person and is transferred to the accounting department along with the inventory list. These losses are written off when deriving the results of the inventory within the established norms and the amount of shortage of goods. If no norms are established for commodity losses (scrap, damage) during storage and sale of goods, then the first copy of the act is attached by the financially responsible person to the report. Excessive losses of goods from damage, scrap and scrap, as a rule, are recovered from the perpetrators at sales prices with value added tax. In cases where specific culprits are unknown, then with the consent of the team, by decision of the head of the enterprise, losses can be written off at the expense of the profit remaining at the disposal of the enterprise, at purchase prices.

In accounting for commodity losses, the following principles are followed:

* the norms of natural attrition and the norms of losses from battle, scrap, damage are limiting and are applied only in case of detection of actual shortage;

* the write-off of natural loss and commodity losses within the limits is carried out on the basis of an appropriate calculation compiled by an accountant with a financially responsible person and approved by the head of the enterprise;

* the natural loss of goods and commodity losses within the norms are written off from financially responsible persons in the amount of actual losses, but not higher than the established norms;

* the shortage of goods from financially responsible persons is written off at accounting prices, and for distribution costs or at the expense of the reserve for natural loss - at purchase prices without value added tax. The difference between the accounting and purchase prices is written off at the expense of the trade allowance;

* commodity losses identified during the inventory in excess of the established norms of natural loss of goods and the norms of losses from battle, scrap and damage to goods are attributed to financially responsible persons at retail (sales prices), unless otherwise provided by the relevant regulatory enactments. In exceptional cases, when marriage, fight, scrap, damage to goods occurs for other reasons in the absence of the fault of the materially responsible person, such losses are written off with the consent of the work collective by decision of the head of the organization (enterprise) at the expense of profit: unreimbursed for the reporting year commodity losses during natural disasters; remaining at the disposal of the enterprise - commodity losses due to mismanagement;

* compensation in case of shortage, theft, damage to material assets is subject to taxation under value added tax. Its amount in favor of the budget is charged at the established or estimated rate;

* for shortages (damage) of goods in excess of the norms of natural loss, written off at the expense of the enterprise, the input value added tax is not accepted for offset and is written off at the expense of the profit remaining at the disposal of the enterprise, or other own sources.

To summarize accounting information about the presence at the enterprise of amounts of shortages, theft, losses from damage to valuables, identified upon their receipt, storage and sale, regardless of their type and source of compensation, account 84 “Shortages and losses from damage to valuables” is used. On the debit of this account, commodity losses are reflected at the price of occurrence (purchase or sale prices) at the time of their discovery, and on credit they are written off on the basis of decision the head of the enterprise in accordance with the legislation and constituent documents. Analytical accounting of shortages and losses from damage to valuables is carried out according to their types and materially responsible persons.

Speaking of trade, one cannot ignore the issues related to commodity losses. In this sector of the national economy, the magnitude of such losses is quite high.

Commodity losses occur at all stages of the circulation of goods: during transportation, storage and sale. Issues related to trade losses for trade organizations are very important.

Distinguish normalized and non-normalized commodity losses.

Normalized losses are losses resulting from shrinkage, shrinkage, crumbling, spills and the like, that is, the so-called natural loss of goods: a decrease in the weight or volume of goods occurs due to changes in their physical and chemical qualities.

Non-normalized losses: these are losses from battle, marriage and damage to goods, as well as losses from shortages, waste and theft. These losses are formed due to a decrease in the mass of goods in excess of the norms of natural loss, a decrease in quality compared to the standards, weight and volume of goods, as well as their damage due to improper storage conditions, negligence of officials. The presence of such losses in trade organizations is the result of mismanagement, neglect in accounting, therefore such losses are not normalized, but are considered excessive. Excessive losses also include losses due to natural disasters, namely: non-compensable losses from fires, floods, all kinds of accidents and the like, losses from theft, the perpetrators of which have not been established by court decision.

Commodity losses are detected by checking the availability of goods through inventory. Identified deviations in accordance with the Accounting Regulations and the Accounting Law should be regulated as follows:

• loss of goods within the limits approved in legislative order, written off by order of the head of the organization for the expenses of the trade organization (distribution costs); losses in excess of the norms of natural loss are attributed to the perpetrators;
• If the perpetrators are not identified or the court refuses to recover from them, losses from shortages and damage are written off to financial results through account 91 "Other income and expenses", previously collected on account 94 "Deficiencies and losses from damage to valuables".

In natural-value accounting, the results of the inventory are reflected for each item and article of goods separately in the collation sheet, thereby revealing deviations of the actual balances of goods from the accounting ones.

ACCOUNTING FOR COMMERCIAL LOSSES DUE TO NATURAL WASTE

As a result of natural physical and chemical processes, such as weathering, shrinkage, spraying, crumbling, freezing, leakage, spilling (when pumping and dispensing liquid goods) and so on, the mass of goods during storage may change. In addition, the product may deteriorate during transportation or unloading due to its natural brittleness, tenderness (fruit) or other properties. It is generally accepted that these processes lead to a natural loss of goods. And for these processes, state bodies establish norms of natural loss, within which the organization can write off the shortage to production or circulation costs and take it into account in taxation (of course, if these norms exist).

The norms of natural loss of goods vary depending on the storage parameters: climatic zone, conditions and shelf life. Storage conditions include the quality of packaging, temperature regime, the quality of the premises.

As we have already noted, the write-off of identified shortages of goods within the limits of natural loss in accounting is carried out for distribution costs. Thus, the norms of attrition play a huge role in trade organizations, but it must be said that it is in such a branch of the national economy as trade that this issue remains unresolved.

On December 19, 1997, the Order of the Ministry of Foreign Affairs of Russia No. 631 "On the norms of natural wastage") established the norms of natural wastage for food products, which were to be applied by all trade organizations, regardless of the form of ownership. However, two years later, this Order was suspended by the Order of the Ministry of Economic Development of the Russian Federation dated January 17, 2001 No. 8 "On the suspension of the Order of the Ministry of Foreign Affairs of Russia dated December 19, 2001 No. 631" On the norms of natural loss ", due to the fact that he did not pass state registration in the Ministry of Justice of Russia.It turns out that the norms of attrition that a trade organization can use do not exist.

In our opinion, it is still possible to use the "suspended" norms for accounting purposes, because the suspension of a document does not mean that it has been canceled.

Another question is that such norms cannot be taken into account in tax accounting, since, having entered into force Chapter 25 of the Tax Code of the Russian Federation, subparagraph 2 of paragraph 7 of Article 254 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation) equates losses from shortages and ( or) damage during storage and transportation of inventory items within the limits of natural loss, approved in the manner established by the Government of the Russian Federation.

Not only does the tax legislation provide for the possibility of writing off only on the basis of the norms approved by the Government of the Russian Federation, but it also prohibits the write-off of the norms formed during the implementation.

For reference:
It should be noted that cases of positive court decisions are known in arbitration practice, when the taxpayer managed to defend in court the legality of the write-off of natural loss in the absence of the norms established by the Government of the Russian Federation (see the Decree of the Federal Antimonopoly Service of the West Siberian District of April 5, 2004 in case No. Ф04 / 1731- 330/A46-2004). However, as we can see, good practice is rather an exception than a rule, so the taxpayer should decide on his own whether to use this FAS Resolution in his practice or not.

In connection with this situation, apparently, trade organizations are unlikely to take into account the shortage of goods within the limits of natural loss, writing it off as costs, because this will invariably lead to a gap between accounting and tax accounting data, since in tax accounting such a shortage is all would still have to be considered above the norm.

The same organizations that decide to take into account such shortages in accounting, you need to remember that the norms of natural loss are marginal, that is, they represent the maximum amount of losses that can be taken into account when determining financial results. If, as a result of the inventory, a smaller value than the norm is revealed, then the actual value of the losses is attributed to the costs.

There is one more point on which the reader's attention should be drawn. Is it necessary to restore the amount of "input" VAT for shortages of goods within the limits of natural loss, if earlier the amount of tax was accepted for deduction. The tax authorities are very categorical: VAT must be restored, since these goods do not participate in taxable transactions, that is, the taxpayer does not comply with the requirements of paragraph 2 of Article 171 of the Tax Code of the Russian Federation.

In our opinion, the issue of tax restoration is highly controversial. Agree, because if these goods were originally purchased by the taxpayer for further sale, therefore, he lawfully applied the right to deduction. The obligation to restore the tax from the taxpayer (subject to the previously applied deduction) arises only in the cases listed in paragraph 2 of Article 170 of the Tax Code of the Russian Federation:

"1) acquisition (importation) of goods (works, services), including fixed assets and intangible assets used for operations for the production and (or) sale (as well as transfer, performance, provision for own needs) of goods (works, services ), not subject to taxation (exempted from taxation);
2) acquisition (importation) of goods (works, services), including fixed assets and intangible assets used for operations for the production and (or) sale of goods (works, services), the place of sale of which is not recognized as the territory of the Russian Federation;
3) acquisition (importation) of goods (works, services), including fixed assets and intangible assets, by persons who are not taxpayers in accordance with this chapter or who are exempted from fulfilling the obligations of a taxpayer to calculate and pay tax;
4) acquisition (importation) of goods (works, services), including fixed assets and intangible assets, for the production and (or) sale of goods (works, services), the sale (transfer) operations of which are not recognized as the sale of goods (works, services) in accordance with paragraph 2 of Article 146 of this Code".

As you can see, the disposal of goods as a result of losses does not apply to the listed operations. There is no such requirement in other articles of Chapter 21 "Value Added Tax" of the Tax Code of the Russian Federation, therefore, the tax legislation does not oblige the taxpayer to recover the amount of "input" tax.

Note!
The tax authority is unlikely to agree with the above arguments, so "non-recovered VAT" will certainly lead you to court. Who is not ready to argue with the tax authorities, the advice is: restore the amount of tax and pay it to the budget.

Note!
Chapter 25 expressly establishes that the norms of attrition must be established by the Government of the Russian Federation. Although the procedure for approving the norms of natural wastage during storage and transportation of inventory items in accordance with Article 254 of the Tax Code of the Russian Federation was approved by Decree of the Government of the Russian Federation dated November 12, 2002 No. 814 "On the procedure for approving the norms of natural loss during storage and transportation of inventory items" , moreover, paragraph 5 of this Decree suggested that the federal executive authorities approve these norms before January 1, 2003, so far the norms of natural loss have not been adopted. Based on this, it can be argued that for the purposes of taxation, at present, any shortages during the transportation and storage of goods and materials are considered above the norm. But let's not forget that "hope dies last", perhaps the Government of the Russian Federation will fill this gap in the legislation in the near future.

Commodity losses during transportation.

The amount of commodity losses due to natural loss during transportation is determined based on the mass of goods (net) accepted for transportation, and the rate of natural loss. Natural loss is not charged for goods accepted and released without excess weight of the sender, without opening the container, for goods sold in transit, for piece goods and goods written off as a result of destruction, scrap, damage.

As a rule, commodity losses during transportation occur during delivery from the supplier to the organization - the buyer.

And although we have already touched on this topic a little, considering the issues of accounting for the receipt of goods by a trade organization, let us recall some points.

Losses in transportation due to natural attrition are written off at the price established by the sales contract, that is, at the acquisition price.

This is accounted for as follows:

The shortage revealed during the acceptance of goods (in excess of the norms of natural loss) is documented by the relevant act.

The shortage of goods in excess of the norms of natural wastage is presented to the supplier in the form of a claim, in which claims are made for compensation for the shortage itself and, if the supply contract provided for penalties, claims are also made for their payment.

In accounting, a claim to a supplier is reflected as follows:

If the supplier does not recognize the amount of penalties, then the trading organization-buyer has the right to apply to arbitration, and then, based on the decision made by the judicial authority, the accountant of the trade organization either charges penalties or not. The amounts of penalties received will represent the non-operating income of the purchasing organization.

When the supplier pays the amount of shortage and penalties, the following accounting entry is made:

If the courts refuse to recover the amounts of losses from suppliers or transport organizations, then the amount of the shortage, originally recorded on account 76 "Settlements with various debtors and creditors", sub-account "Settlements on claims" is written off to account 94 "Shortages and losses from damage to valuables".

Note!
Penalties (fines, penalties, other sanctions related to violation of contractual obligations, as well as amounts of compensation for damages) in accordance with Article 250 of the Tax Code of the Russian Federation are recognized as non-operating income. In this regard, it is necessary to say a few words about the value added tax on such penalties. Will the purchaser organization incur VAT upon receipt of them?

It seems not. Let's try to justify our position.

VAT on the amount of penalties arises when it comes to fines related to payment for goods (works, services) sold. In such a situation, on the basis of the provisions of paragraph 2 of Article 153 and Article 162 of the Tax Code of the Russian Federation, VAT arises.

We are considering the option of obtaining penalties when making a claim to the supplier, if penalties for violation of contractual obligations are provided for in the supply contract.

According to Article 330 of the Civil Code of the Russian Federation:

"Forfeit (fine, interest) is a sum of money determined by law or contract, which the debtor is obliged to pay to the creditor in the event of non-performance or improper performance of the obligation, in particular in the event of delay in performance. Upon a demand for payment of a penalty, the creditor is not obliged to prove the infliction of losses to him."

These penalties have nothing to do with the payment of goods sold. They act as a way to fulfill obligations. And if the amount of the fine is not related to the payment of goods sold, then the organization-buyer has no grounds for charging VAT, since the indicated articles of the Tax Code of the Russian Federation (153 and 162) refer to the amounts of penalties associated with payment for goods (works, services) . Thus, the amount of the fine received from the supplier is not included in the VAT taxable base by the trade organization.

RATES OF NATURAL LOSS DURING STORAGE OF GOODS

The rate of natural loss depends on the period of storage of goods. Therefore, in order to determine the norms of natural loss for any type of goods, it is necessary to determine their shelf life. For most commodity groups, the natural loss rates are set as a percentage based on the storage of goods for one month. If a product is stored in a warehouse for more than one month, then the norms for the entire storage period will be the sum of the norms for the first month and the norms for subsequent months. During an incomplete subsequent month of storage, losses are calculated in the amount of 1/30 of the monthly norm for each day of storage.

Example 1 In the warehouse of the wholesale organization Saturn LLC, pasta is stored for 2 months and 8 days.

The rate of natural loss for one month of storage of pasta is 0.03%, for each next month - 0.008%. In this example, the rate of attrition in the warehouse for pasta will be equal to:

For the first month - 0.03%, for the second month - 0.008%, for 8 days - 0.008% x 8/30 \u003d 0.002, thus, the rate of natural loss for pasta for 2 months and 8 days will be 0.04%.

End of example.

With the batch method, the natural loss is calculated according to the actual shelf life of goods, which is determined by the batch card, based on the date of receipt of the batch of goods at the warehouse, the release of goods, the release of goods from the batch and inventory.

With the varietal method, the natural loss is calculated for goods sold during the period between inventories and available in the balance at the time of the inventory in the warehouse (their average shelf life).

This period is determined by dividing the average daily balance of goods for the period between inventories by the one-day turnover for the period between inventories. The daily balance of goods is calculated by dividing the sum of the remaining goods for each day by the number of days of storage between inventories. One-day turnover can be determined by dividing the turnover for the inter-inventory period by the number of calendar days in this period. Having determined the average shelf life of a product, you can find out the rate of attrition, it will be equal to the percentage of loss from the number of goods sold, taking into account its price.

The turnover for the sale of any product for the period between inventories is determined by calculation, based on the indicators of the commodity balance, while the existing balance of goods at the beginning of the month of the inter-inventory period is added to the receipt of this product for this period and adjusted for the disposal of goods for the period between inventories and the balance of goods at the end of this period. Wherein:

• the balance of goods at the beginning of the inter-inventory period is taken according to the data of the previous inventory;
• the quantity of goods received for a given period is determined on the basis of receipt documents for the inter-inventory period;
• the quantity of the retired goods is determined on the basis of expenditure documents;
• the balance of goods at the end of the period is determined according to the last inventory.

ACCOUNTING FOR LOSSES DUE TO BATTLE, SCRAP AND DAMAGE

In the organization of trade, losses associated with the fight, scrap or damage to goods may also occur. Such commodity losses are written off at the expense of the perpetrators, on the basis of the drawn up act. This act must contain the name of the product, its grade, article, as well as the quantity and price. In addition, the act indicates the person responsible for these losses, as well as the possibility of further use of the damaged goods: this may be a sale at a reduced price, delivery for processing or destruction. Compiled acts on the fight, scrap and damage to goods are transferred to the accounting department to check the correctness of registration, and then to the head of the organization. The head decides at whose expense to write off the resulting losses.

In fairness, it should be noted that these losses occur in trade organizations due to mismanagement (poor storage conditions, careless handling of goods during transportation, etc.), and therefore they are usually recovered from the guilty parties. Writing off such losses at the expense of the organization is possible only in exceptional cases, when it is impossible to identify the specific perpetrators of the damage.

Reflection of losses from battle, scrap and damage to goods in accounting is carried out in the generally accepted manner.

LOSS OF GOODS DUE TO EMERGENCIES

If a trade organization incurs losses caused by some kind of emergency (fire, flood, etc.), then it must first conduct an inventory and only after it reflect such losses in the accounting. The decision to write off damaged goods is made by the manager. Expenses arising from extraordinary circumstances are classified as extraordinary expenses in accordance with the rules of PBU 10/99, approved by Order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 33n "On Approval of the Regulation on Accounting "Expenses of the Organization" PBU 10/99", are taken into account as part of other expenses and are reflected in accounting using the following accounting entries:

Debit 99 "Profit and Loss" Credit 41 "Goods"

Such a reflection of shortages and losses arising as a result of emergency circumstances is provided for by the Regulation on accounting (paragraph 28).

However, another accounting document suggests a slightly different procedure for recording shortages as a result of extraordinary circumstances. We are talking about the Order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119n "On approval of guidelines for accounting of inventories." Paragraph 35 of this document establishes that:

"35. Inventories lost (destroyed) as a result of natural disasters, fires, accidents and other emergencies are debited from the credit of inventory accounts to the debit of the account "Shortages and losses from damage to valuables" at the actual cost of these inventories, followed by reflection on the account accounting for financial results as extraordinary expenses.
Insurance indemnities received as compensation for losses from natural disasters, fires, accidents and other emergencies are accounted for as part of the organization's extraordinary income.

In our opinion, the most correct option for reflecting the shortage of goods from emergencies is the option proposed by the Methodological Recommendations.
Then all the losses resulting from the emergency and accumulated on account 94 "Deficiencies and losses from damage to valuables" are written off to the debit of account 99 "Profits and losses".

ACCOUNTING FOR THE RE-GRADING OF GOODS

Quite often, trade organizations (both wholesalers and retailers) with a wide range of goods and a significant turnover are faced with the so-called re-grading of goods. this is the appearance of a surplus of one variety and a shortage of another variety of goods of the same name.

The reasons for its occurrence may be:

• lack of a procedure for the acceptance and storage of goods in a warehouse, as well as a document flow procedure;
• insufficient internal control of the movement of goods;
• negligent attitude of financially responsible persons to their duties and the like.

• for the same audited period;
• from the same financially responsible person;
• in relation to goods of the same name and equal quantity.

Financially responsible persons must provide detailed explanations to the inventory commission about the admitted sorting. The decision on the mutual offset of surpluses and shortages as a result of sorting is made by the head of the enterprise.

What records should the accountant of a trade organization make in the event of a sorting? If, when offsetting the sorting, the amount of the shortage exceeds the value of the surplus, then this difference in value shall be attributed to the guilty person. In accounting, the following entries are made:

If the culprit of the sorting is not identified, then in this case the sum differences are considered as shortages in excess of the norms and are written off in trade organizations as distribution costs.

In tax accounting on the basis of Article 265 of the Tax Code of the Russian Federation:

"expenses in the form of a shortage of material assets in production and in warehouses, at trade enterprises in the absence of perpetrators, as well as losses from theft, the perpetrators of which have not been identified. In these cases, the fact of the absence of perpetrators must be documented by the authorized state authority."

In this case, the following posting is made in the accounting:

Example 2 Trade enterprise OOO "Saturn" conducted an inventory of the balance of goods as of March 1.

During the inventory it was found:

• excess wheat flour of the first grade - 50 kg at a purchase price of 8 rubles;
• shortage of wheat flour of the highest grade - 50 kg at a purchase price of 12 rubles;

All flour was paid for by the supplier, so the VAT on it was previously charged to the budget. Guilty of sorting no, there is a written conclusion of the court.

The shortage of 50 kg of flour of the highest grade was set off by the surplus of 50 kg of flour of the first grade.

The cost of excess flour of the first grade was: 50 kg x 8 rubles = 400 rubles.

The amount of shortage of premium flour is equal to: 50 kg x 12 rubles = 600 rubles.

This means that when offsetting the sorting, an excess of the amount of shortage over the amount of surplus was formed - 200 rubles (600 rubles - 400 rubles).

The following entries must be made in the accounting of Saturn LLC:

After the offset for sorting, the shortage and surplus of goods are again determined.

End of example.

Example 3 As a result of the inventory at the warehouse of Saturn LLC, a shortage of 50 kg of premium flour at a price of 12 rubles per kg was revealed. for a total amount of 600 rubles and an excess of 100 kg of first grade flour at a price of 8 rubles per kg. The head of LLC "Saturn" makes a decision on offsetting the shortage with surpluses. The final surplus of flour of the first grade is taken into account at the market price of 8.30 rubles per kg.

As a result of offsetting the shortage of 50 kg of flour of the highest grade at a price of 12 rubles with the surplus of flour of the first grade at a price of 8 rubles, an excess of the cost of the shortage over the surplus in the amount of 200 rubles (50 kg x (12 rubles - 8 rubles)) was obtained, which was attributed to the guilty person.

The final surplus of flour of the first grade in the amount of 50 kg is taken into account for a total amount of 415 rubles.

End of example.

4. ACCOUNTING FOR COMMODITY LOSSES

Commodity losses in the organization occur during the transportation, storage and release of goods. Accounting for commodity losses at the enterprise is regulated by: Regulations on accounting and financial reporting; Law "On Accounting"; Guidelines for the inventory of property and financial obligations; Instructions for acceptance by quantity.

The goods recorded on the balance sheet of enterprises may be lost due to natural loss, shortages and theft, theft, damage, emergency circumstances.

The formation of such losses at the enterprise is due to the influence of the following factors:

Non-compliance of the actual quantity, quality and completeness of goods upon their acceptance and sale with the terms of the contract of sale;

Unforeseen circumstances (fire, flood);

Weak control over compliance with the requirements for acceptance, storage and sale of goods and accounting for the movement of goods;

Loss of specific physical and chemical properties of goods;

Accounting errors (when documenting the movement of goods and accounting for their posting and sale, when transferring balances from accounting registers to general ledger and vice versa, etc.);

Evil intent.

Losses arising from trading enterprises are divided into standardized and non-standardized.

Normalized losses include the natural loss of goods, as well as the breakage of goods in glassware, curtains of containers, losses in self-service stores and with an open display. In turn, the enterprise refers losses from battle, marriage and damage to goods, as well as losses from shortages, waste and theft to non-standard (excess) ones.

Unnormalized losses are formed due to a decrease in the mass of goods in excess of the norms of natural loss, a decrease in quality compared to the standards, weight and volume of goods, as well as their damage due to violation of normal storage conditions, negligence of officials. Their presence is the result of mismanagement, neglect in accounting, and therefore the corresponding losses are not normalized.

Excessive also include losses by the enterprise of goods due to force majeure (natural disasters). In addition, the costs associated with the prevention or elimination of the consequences of natural disasters, non-compensable losses as a result of fires, accidents, etc., losses from theft, the perpetrators of which have not been established by court decisions, are not standardized.

Commodity losses in the organization are detected mainly when checking the availability of goods by inventory. The procedure for conducting and documenting the results of the inventory is regulated by the Guidelines for the inventory of property and financial obligations, approved by order of the Ministry of Finance of the Russian Federation dated June 13, 1995 No. 49.

Set-off of shortages in the organization of some goods by surpluses of others is possible only with the permission of the head of the organization. At an enterprise in the wholesale trade, mutual offset of surpluses and shortages as a result of regrading is allowed as an exception for the same audited period, for one audited financially responsible person, for the same item of inventory and in identical quantities. It is allowed to allow such a set-off in relation to the same group of goods, if the values ​​included in it are similar in terms of appearance and packed in the same container. In the case when, when offsetting shortages with surpluses after sorting, the value of the missing valuables is higher than the value of the valuables found in surplus, this difference in value shall be attributed to the guilty persons.

About the admitted regrading, as well as when a shortage is detected, financially responsible persons give written explanations. In this case, the amount of shortages is determined based on the current prices for goods on the day the damage was caused. If the specific perpetrators of the sorting are identified, then the sum differences are considered as shortages in excess of the norms of loss. In case of shortage from sorting, formed not through the fault of financially responsible persons, the protocols of the inventory commission give exhaustive explanations of the reasons why such a difference was not attributed to the guilty persons. The act of final results in wholesale trade is drawn up on the basis of a collation sheet.

Accounting for the write-off of goods is carried out using the collection and distribution account 94 “Shortages and losses from damage to valuables”.

Debit 94 “Shortages and losses from damage to valuables” Credit 41 “Goods”

The amount of shortage is reflected at discount prices.

The only exception is the write-off of goods in the following cases:

Uncompensated loss of inventory items resulting from natural disasters:

Debit 99 "Profit and Loss"

Credit 41 "Goods" Written off damaged goods at actual cost;

Shortfalls and losses from damage to valuables identified during the acceptance of goods and formed through the fault of suppliers or transport organizations.

These amounts are accounted for as follows:

Debit 76/2 "Calculations on claims"

Credit 60 "Settlements with suppliers and contractors" a claim has been made to the supplier.

If the arbitration bodies refuse to collect these amounts, the following entry is made:

Credit 76/2 "Calculations on claims"

Trading enterprises on account 94 "Shortages in losses from damage to valuables" include all losses, regardless of the nature, cause of occurrence and source of compensation. The debit of this account shows:

Losses within the norms of natural loss during transportation, storage and sale;

Losses from lowering the quality of fruit and vegetable products under normal storage conditions;

Losses from shortage and damage to valuables in excess of the norms of natural loss and in the case when specific perpetrators are not identified;

Losses of goods, as well as funds to be recovered from financially responsible persons;

Losses from writing off debts due to shortages of inventory items, the recovery of which was completely or partially refused by the court due to the groundlessness of claims;

Losses from writing off debts on claims against suppliers and transport organizations for a shortage or damage to goods identified upon acceptance in the event that arbitration refuses to satisfy the claims filed.

In case of wholesale, in cases where shortage, damage or theft of material assets are recorded before the write-off of the amount of VAT paid upon purchase, they are recorded on the credit of account 19 “Value Added Tax on Acquired Values” in the manner established for writing off shortages without compensation (offset) of the corresponding VAT from the budget, which is reflected by posting:

Debit 94 "Shortages and losses from damage to valuables"

Loan 19 "VAT on acquired values".

The write-off of shortages, theft and losses from damage to valuables, including goods, is carried out on the basis of the Act of the final results of the inventory and is regulated by law and constituent documents.

The write-off procedure is determined by clause 28 of the Regulation on accounting and financial reporting in the Russian Federation and clause 2.13 methodological recommendations on accounting of costs included in distribution and production costs, and financial results at trade and public catering enterprises. On the credit of account 94 “Shortages and losses from damage to valuables” are written off:

Shortfalls and losses from damage to valuables within the limits provided for in the contract to the accounting records of material assets (when they are identified during procurement) or within the limits of natural wastage (if there are norms) - production costs and sales costs (when they are identified during storage or implementation):

Debit 44 "Costs of sale" Credit 94 "Shortages and losses from damage to valuables."

Lack of valuables in excess of the norms of loss (if there are norms) and losses from damage and stolen valuables - to the debit of account 73 "Settlements with personnel for other operations":

Loan 94 "Shortages and losses from damage to valuables."

By decision of the head of the organization, the cost of the missing valuables at market prices must be recovered from the guilty person. At the same time, an entry is made for the difference between the book value of the goods and the amount of the recovery:

Debit 73/2 "Calculations for compensation for material damage"

Loan 98/4 "The difference between the amount to be recovered from the guilty parties and the book value of the shortage of valuables."

As the amount due from the guilty person is recovered, the indicated difference is debited from account 98 “Deferred income” by posting:

Debit 98/4 Credit 91/1 "Other income" the difference between the amount to be recovered from the guilty persons and the book value of the missing valuables.

When the financially responsible person repays the amount of the shortage, the following entries are made:

Debit 50 "Cashier" Credit 73/2 "Calculations for compensation for material damage"

the amount of damage is paid in cash to the cashier;

Debit 70 “Settlements with staff for wages”

Loan 73/2 "Calculations for compensation of material damage"

the amount of damage is deducted from wages.

Shortfalls in valuables in excess of the norms decreased in the absence of specific perpetrators, as well as shortages and theft of inventory items, the collection of which was refused by the court due to the groundlessness of claims - to account 91 “Other income and expenses”:

Debit 91/2 "Other expenses" Credit 94 "Shortages and losses from damage to valuables."

The credit of account 94 “Shortages and losses from damage to valuables” reflects the amounts in the amounts and values ​​accepted for accounting on the debit of the specified account. At the same time, missing values ​​are written off to the accounts of production costs and sales costs at their actual cost.

Losses from battle, scrap, damage are activated and written off at the expense of the perpetrators. In the act, in addition to the mandatory details (name, price, quantity, article number, grade), they indicate the cause, the perpetrators of the losses and the possibility of further use of damaged goods: scrapping, selling at a reduced price, recycling, destruction.

Destroy damaged goods in the presence of a commission in order to avoid re-write-off and activation. The delivery of goods for processing, scrap and fattening stations is issued with a consignment note. Acts on the fight, damage, scrap of goods are transferred to the accounting department to check the correctness of the compilation, after which - to the head to decide at whose expense the resulting losses should be written off.

Since these losses mainly arise as a result of mismanagement (unsatisfactory storage conditions, improper handling of goods during transportation, storage and release), as a rule, they are sought from the perpetrators, and only in cases where the specific perpetrators of the damage are identified impossible, the losses are written off at the expense of the organization.

Losses from damage, breakage and scrap of goods in retail and wholesale are reflected in the accounting accounts by analogy with commodity losses as a result of theft.

Natural loss is a decrease in the weight or volume of goods due to their physical and chemical properties (shrinkage, shrinkage, spray). The norms of attrition are limiting, they are applied when, when checking the actual availability of goods, a shortage was revealed. The rates are set as a percentage of the purchase price. The natural loss is written off in the amount actually discovered, but not exceeding the established norms. When transporting goods, the loss rates are set depending on the distance and season; at the same time, shortages are written off at the prices at which the goods were received. In warehouses, the rate of attrition also depends on the shelf life of goods.

The natural loss in retail trade is calculated only from goods sold (if there are norms). The turnover for the sale of a particular product for the inter-inventory period is determined by calculation based on the indicators of the commodity balance, while the existing balance of goods at the beginning of the inter-inventory period (taken according to the data of the previous inventory) is added to the receipt of goods for this period (according to receipt documents) and adjusted for the disposal of goods for the inter-inventory period (according to expenditure documents) and the balance of goods at the end of this period (taken according to the last inventory). By determining the turnover for the sale of a particular product for the inter-inventory period and multiplying it by the rate of natural loss, you can get the amount of natural loss for this product. Having calculated the amount of natural loss for each product, it is possible to determine the total amount of natural loss for all goods sold during the inter-inventory period.

If the shortage is within the limits of natural wastage, then it is written off in the amounts actually identified as sales expenses:

Debit 44 "Costs of sale" Credit 94 "Shortages and losses from damage to valuables."

If a shortage exceeding the norms of natural loss is detected, the shortage in excess of the norms is attributed to the guilty person, and entries are made in the accounting:

Debit 44 Credit 94 for the amount of shortage within the norms of natural loss;

Debit 73/2 Credit 94 for the amount of shortage in excess of the norms of natural loss.

In the event that the shortage exceeded the norms of natural loss, and the deduction is supposed to be made in amounts exceeding the cost of the missing goods, in addition, entries are made for the corresponding difference:

Debit 73/2 Credit 98/4 the difference between the amount to be recovered from the perpetrators and the book value of the shortage of valuables;

Debit 98/4 Credit 91/1 for the same amount as the guilty person contributes the corresponding amount.

Since the loss of goods due to natural loss is formed for the entire inter-inventory period (several months), they must be distributed between all months of this period.

To do this, on a monthly basis, the planned amount of commodity losses is written off to distribution costs, that is, a reserve for natural decline is charged:

Debit 44 "Sales costs"

Loan 96 "Reserves for future expenses" a reserve for natural loss has been accrued.

The amount of the created reserve can be used in case of detection of shortages and losses based on the results of the inventory:

Debit 96 "Reserves for future expenses"

Loan 94 "Shortages and losses from damage to valuables" reserve use.

If the shortage of goods due to natural loss turned out to be more than the accrued reserve, then it is additionally charged for the difference:

Debit 44 Credit 96 added reserve.

If the shortage of goods due to natural loss turned out to be less than the accrued reserve, then the difference is reversed:

Debit 44 Credit 96 by the "red reversal" method.

Normalized losses also include the norms of losses from broken glass containers with food products and empty glass containers during transportation, storage and dispensing.

Write-off of shortages of goods in glass containers and empty glass containers as a result of a breakdown within the limits (if any) during transportation, in warehouses is carried out according to actual sizes based on a special calculation, but not exceeding the limit norms. Write-off of broken glass empty containers in container warehouses within the limits is made on the basis of acts on the presence of broken glass and an invoice for the delivery of broken glass. Write-off of losses from broken glass containers is reflected in the generally established order.

It is also necessary to take into account the losses and surpluses that may arise due to the veil of tare - the difference between the actual mass of empty tare and its mass according to the marking. Losses of goods from the curtain of containers mainly occur when goods arrive from the supplier in barrels, canisters, etc. About the fact of shortage, an act on the curtain of containers is drawn up in two copies, the first copy, together with the commodity report, is transferred to the accounting department of the enterprise, and the second, together with the reclamation act, is sent to the supplier. In accounting, the fact of detecting a curtain of containers is reflected in the entries:

Debit 94 Credit 41/3

The act on the curtain of the container is drawn up within the time period stipulated by the contract with the supplier, but no later than 10 days after its release.

After the decision of the head of the organization to write off the curtain of containers for the cost at purchase prices, the following posting is made:

Debit 73/2 Credit 94 write-off at the expense of the guilty person;

Debit 76/2 Credit 94 write-off at the expense of the supplier;

At retail trade enterprises, in accordance with the Rules for the Sale of Certain Types of Food and Non-Food Products, goods entering the trading floor are carefully checked for quality and sorted. Before entering the trading floor, the products are prepared for sale (they are freed from containers, paper wrappers, binding materials, contaminated surfaces, windward sections, etc. are cleaned).

Enterprises can reduce the amount of goods received by the amount of normalized losses (if there are approved standards) with waste attributable to the supplier or at their own expense. At the same time, part of the losses can be returned when the waste is sold. The reflection in the accounting of losses in preparation for the sale is reflected in the postings:

Debit 44 Credit 94 on the cost at discount prices.

In the absence of norms, losses are written off at the expense of the profit of the enterprise.