A company that, for certain reasons, has caused damage to another organization is obliged to compensate it for the losses incurred. Moreover, even the fact that a specific employee of the company can be recognized as the “hero of the occasion” does not change anything in this case. Meanwhile, for an accountant, this fact is of fundamental importance.

According to Article 15 of the Civil Code, a person whose right has been violated may demand full compensation for the losses caused to him, unless the law or the contract provides for their compensation in a smaller amount. At the same time, in accordance with paragraph 2 of this provision of the law, losses include both actual damage, that is, the “forced” expenses of the victim to restore his rights and loss or damage to property, and lost profits, which means lost income.

The obligation of the company to compensate for the damage caused can be caused both by non-fulfillment of obligations under the contract, and by general grounds, when the damage caused to a third-party organization is not related to contractual relations.

Under the agreement

Compensation for losses as a liability for improper performance of the terms of the contract is regulated by Article 25 of the Civil Code. When determining losses in this case, the prices of the locality where the obligation was to be performed are taken into account. If the compensation is paid voluntarily, the prices are taken on the day the debtor fulfills the creditor's claim. If the judges had to intervene in the case - on the day the claim was filed. However, the arbitrators have the right to apply price indicators on the day of the decision.

Of course, as a rule, in practice, liability for violation of the contract is prescribed directly in its provisions in the form, for example, of a penalty (Article 330 of the Civil Code). The advantage of this penalty measure is that in order to confirm the right to it, the creditor is not at all obliged to prove the infliction of losses on him - the fact of violation of contractual obligations is sufficient.

However, the presence of a penalty clause in the contract does not deprive the affected company of the right to claim damages to the extent that penalties do not cover them, unless, of course, the opposite is expressly provided for in the contract (paragraph 1 of article 394 of the Civil Code).

Example

On November 15, 2008, Vechnost LLC received for storage from CJSC Vepr goods in the amount of 200,000 rubles for a period of three months. On January 15, LLC "Eternity" is obliged to return them safely, however, due to its violation of the storage rules, part of the goods in the amount of 81,000 rubles was lost. The agreement provides for penalties for violation by the custodian of its obligations in the amount of 50,000 rubles, which the company recognized and paid voluntarily on January 21, 2009. However, the amount of real damage - the cost of the lost goods - exceeded the amount of the penalty. The difference, as well as the amount of lost profits in the amount of 16,200 rubles, was recovered from LLC "Eternity" through the court. The judgment entered into force on May 30, 2009.

In accounting, both the amount of the penalty and the amount of compensation for losses are taken into account as part of other expenses (clause 11 PBU10/99):

- 50,000 rubles. - the amount of the penalty is included in other expenses of the custodian;

- 47,200 rubles. (31,000 + 16,200) - the amount of damages awarded by the court is included in other expenses of the custodian;

- 47200 rubles. - the amount of compensation for losses is transferred to the bailor.

In tax accounting, expenses in the form of amounts recognized by the debtor or amounts payable by him on the basis of a court decision, as well as expenses for damages are non-operating and reduce the income tax base on the basis of subparagraph 13 of paragraph 1 of Article 265 of the Tax Code. This is confirmed by the Ministry of Finance in a recently issued letter dated March 17, 2009 03-03-06/1/151. At the same time, there is no explanation of what exactly is meant by damage - whether it is only real damage or damage plus lost profits - in the main tax law is not explained. Meanwhile, subparagraph 8 of paragraph 7 of Article 272 of the Code, which establishes the procedure for recognizing such expenses, already directly refers to compensation for direct losses, which, according to the provisions of the Civil Code, include both real damage and lost profits (letter of the Ministry of Finance dated April 25, 2002 No. 04-02-06/2/36). Thus, it seems that in the considered example, the custodian has the right to reduce the income tax base by the entire amount of funds paid to Vepr CJSC.

Out of contractual relations

According to paragraph 1 of Article 1064 of the Civil Code, damage caused to the property of a legal entity is subject to compensation in full by the entity that caused it.

In this case, the damage can be compensated in kind, that is, by providing a replacement item of the same kind and quality, or by repairing the damaged object, or in accordance with Article 15 of the Civil Code, namely by indemnifying for damages.

If harm is caused by an employee of the company in the course of the performance of his labor duties, then the employer will still have to be responsible for it (Article 1068 of the Civil Code). However, in such a situation, the company has the right to claim back (recourse) against the employee in the amount of the compensation paid, but only if a different amount is not established by law (paragraph 1 of article 1081 of the Civil Code). According to labor legislation, it is possible to demand from an employee compensation for the full amount of damage caused only if he is fully liable. If this is not provided for, then only direct actual damage can be recovered from the employee in an amount not exceeding his average monthly earnings (Articles 238, 241, 242 of the Labor Code). Moreover, in any case, it will be possible to do this only on the condition that the employee’s guilt is established, as evidence of which can be considered either his consent to compensate for the damage, or the obligation imposed on him by a court decision.

Example 2

During the delivery of building materials, an employee of Kruchina LLC lost control of the truck and damaged the entrance gate to the territory of Amtek CJSC. According to the court decision, Kruchina LLC must compensate the company for the damage by repairing the gate.

At the same time, the specific list and cost of repair work are not specified in the court decision. For their implementation, the society hired a specialized company. The cost of the contractor's work amounted to 35,400 rubles, including VAT - 5,400 rubles. The cost of parts purchased by the organization itself amounted to 17,700 rubles, including VAT - 2,700 rubles.

Option 1: the court did not recognize the guilt of the employee in causing damage.

- 35,400 rubles. - paid for the work of the contractor;

- 5400 rubles. - reflects VAT on the cost of repairs;

- 30,000 rubles. – the cost of expert services is included in other expenses;

- 5400 rubles. - VAT on the cost of the contractor's work is included in other expenses, since their result is intended for an operation that is not subject to this tax;

- 17,700 rubles. - paid for the parts required for the repair;

- 2700 rubles. - reflected VAT on the cost of parts;

- 15,000 rubles. - the cost of parts is reflected in other expenses;

- 2700 rubles. – VAT on the cost of finishing works is included in other expenses.

Since the repair work is conditioned by a court decision, Kruchina LLC can fearlessly reduce the income tax base both for the cost of purchased parts and for the cost of the work of the involved organization (subclause 13 clause 1 article 265 of the Tax Code).

In the considered example, we proceeded from the fact that when transferring the result of the work performed in order to compensate for the harm caused, the guilty organization does not have a VAT-taxable operation, since the corresponding obligation arose outside the contractual relationship (Decree of the Federal Antimonopoly Service of the North-Western District of January 11, 2005 No. A56-9061/04). However, such a position carries certain tax risks. After all, within the meaning of Article 146 of the Tax Code, the transfer of ownership of goods, the results of work performed, as well as the provision of services free of charge, is recognized as the sale of goods. If the organization is not ready for a dispute with the tax authorities, it will have to charge VAT on the cost of construction work. At the same time, this circumstance gives her the right to accept the deduction presented by the contractor.

Example 3

Option 2: the employee admitted his fault and agreed to pay for the damage, but he is not fully liable. The salary of an employee is 30,000 rubles, the average monthly salary is 30,000 rubles.

Postings will be made in accounting:

- 30,000 rubles. - reflected the debt of the employee to compensate for the damage caused to a third party;

- 30,000 rubles. - the amount of damage was brought by the guilty employee to the cash desk of the enterprise; or, if the amount of damage is withheld from the employee’s salary, then the following entry is made in the accounting on a monthly basis until the entire amount of the debt is selected:

- 6000 rubles. - the amount of damage caused by the employee; since the damage is compensated voluntarily, the maximum amount of deduction from wages is 20 percent (Article 138 of the Labor Code).

Since the amount of damage is compensated by the employee, it is no longer necessary to take into account the employer's expenses for compensating the injured company when calculating income tax. Moreover, according to the Ministry of Finance, this also applies to that part of the costs that is not covered by the amount paid by the employee (letter of the Ministry of Finance dated July 24, 2007 No. 03-03-06 / 1/519).

Business disputes, violation of contractual obligations by counterparties can lead to litigation. Claims by regulatory authorities against organizations that do not pay taxes and contributions on time are also not uncommon. The court may decide in favor of one party or the other. The accounting service is faced with the need to reflect the amount of real damage, lost profits, legal costs, repayment of the debt to the injured party, payment of such amounts for won lawsuits. The issues of tax accounting of "judicial" amounts are also relevant.

Legal costs

Legal costs represent the state fee and expenses in connection with the consideration of the case in court. APC of the Russian Federation (Article 101) and Code of Civil Procedure of the Russian Federation (Article 94) include, in particular:

• expenses for lawyers, representatives of the parties;
• expenses during the inspection and collection of evidence base;
• living expenses due to the need to appear in court, etc.

Indicative in this sense is the ruling of the Constitutional Court considering the dispute between the organization and the tax service No. 22 dated February 20, 2002, which equates legal costs to losses incurred by the organization as a result of illegal actions of the Federal Tax Service, and prescribes their mandatory compensation in full. Some of them, in particular the costs of a lawyer and a consultant, for an organization that is just filing a lawsuit, are pre-trial, in fact the proceedings have not yet taken place, and the costs have been incurred.

Situation: the organization sues the counterparty. Whether the lawsuit will be won is unknown, and the costs of a lawyer's services have already been incurred. How to reflect them in NU and BU? Consider the case when the organization is on as the most difficult in terms of accounting nuances.

The Tax Code of the Russian Federation (Article 252) allows economically justified amounts to be included in expenses. In this case, this condition is met: economic feasibility consists in the possibility of obtaining a debt from the counterparty in court. Confirmation of expenses consists in the presence of any document, for example, an act on the provision of services by a law office, signed by both parties, fixing the specified business transaction. Note that documents evidencing payment for services, for example, bank payment orders, can only supplement the act, but not replace it as confirming. Expenses are most often recognized by the date of signing the act (although, according to Article 272-7, paragraph 3, the organization may provide other terms, for example, in accordance with the provisions of the contract, by the last date of the reporting or tax period).

Expenses are classified as other and are reflected in the BU by posting D 91 K 60 (or 76).

If the dispute is lost

A court decision in favor of a third party may contain a claim for payment of both losses and lost profits as a result of the actions of the organization that lost the court (Civil Code of the Russian Federation, Art. 15-2).

Attention! The amount of lost profits determined for payment cannot be recognized as expenses according to, from the point of view of the Ministry of Finance (see Letter No. 03-03-10 / 25645 dated 04-07-13), although such actions do not contradict the norms of Art. 256 p. 1-13 of the Tax Code of the Russian Federation. It follows from the foregoing that an organization, including such amounts in expenses, must be prepared for disputes with fiscal authorities.

Amounts are recognized as an expense on the date of actual payment (under the cash basis) or the date of judgment (under the accrual basis). Postings are formed on the basis of the provisions of PBU 18-02 and using the current chart of accounts. Postings for the company on OSNO:

Before the decision of the court:

• Dt 91-2 Kt 96- reflects the amount of the estimated liability for damages.
• Dt 09 Ct 68— deferred tax asset on it.

After a court decision in favor of the counterparty of the organization:

• Dt 96 Kt 76- loss to be compensated by a court decision.
• Dt 91-2 Kt 76- lost profits to be compensated by a court decision.
• Dt 68 Ct 09— the deferred tax asset is repaid.
• Dt 76 K 51- the entire amount of the debt to the counterparty was paid by court decision.

If the payment of state duty and other legal costs is awarded to the losing party, then, according to the decision, its payment is fixed by posting: Dt 68 Kt 51(accrual - through account 91). Attorney's fees and other legal expenses are charged, as already mentioned, to account 91, and the payment is made by entry Dt 76 (60) Kt 51.

If the dispute is won

A successful lawsuit leads to the emergence of "income" of the organization, which should be reflected in the financial accounting. The state duty to the court, according to the Tax Code of the Russian Federation (Articles 13-10), is a federal fee. Article 265-1 (clause 4) allows you to include the state duty in the amount, the same position is contained in the letter of the Ministry of Finance No. 03-03-06 / 1/597 dated 09/20/10 and a number of similar ones.

Non-operating expenses in the form of taxes, obligatory payments are recognized in accordance with Art. 272-7 (1) of the Tax Code of the Russian Federation, as of the date of accrual. State duty - payment for claims to the court, the date of its recognition should be considered the day the claim was filed with the judicial authorities (clarifications are given in the letter of the Ministry of Finance No. 03-03-06 / 2/176 of 12-22-08).

Attention! Regardless of the fact of the subsequent recovery from the losing party of the dispute, state duties are included in income tax expenses (FAS SZO post No. A56-24492 / 2007 dated 21-07-08).

The “positive” court decision that has entered into force is the basis for including the amounts of penalties received from the losing party, court costs and other amounts of sanctions in non-operating income (Article 350 of the Tax Code of the Russian Federation).

At the same time, the debt that has become the subject of litigation is not included in income for the purposes of NU, based on the meaning of the articles of Art. 249, 39 of the Tax Code of the Russian Federation and subsequent clarifications of the Ministry of Finance (letter No. 03-03-06 / 1/597 dated 2-09-10). However, this issue still remains controversial, and the organization must be ready to provide explanations to the tax service regarding the specified amount or defend its position in court.

With regard to the amount of the debt and the accrual on it, the question remains open, since the fact of the sale of goods, work, services in this case is absent (Article 146 of the Tax Code of the Russian Federation).

As mentioned above, the amounts related to the court decision are posted through account 91, state fees to the court - through account 68 (accrual - on credit, transfer to the budget - on debit). For settlement with the debtor by court decision, as a rule, account 76 is used, opening a sub-account "Calculations on claims" on it. Analytical accounting is organized by debtors and individual claims.

Wiring:

• Dt 51 Kt 76- receipt of money from the counterparty.
• Dt 76 Kt 91- reimbursed state. fees and damages in legal proceedings.

The debtor's debt (repaid) can be posted internally to Kt of the sub-account "Calculations on Claims" of account 76 or similarly using account 60 on Kt 76. You need to fix the repayment by posting Dt 51 Kt 76.

The outstanding debt is written off.

The main thing

1. Compensation for damages by a court decision is recorded using account 91. For accounting for each counterparty and claim, it is advisable to use account 76 with the opening of a corresponding sub-account.
2. Payments indemnifying the counterparty for damages by a court decision are made using account 96.
3. State fees and court costs are included in both income and income tax expenses.
4. With regard to the inclusion of debt amounts in OSNO income and the calculation of VAT, the issue has not been fully resolved and involves a dispute with the fiscal authorities.

The organization paid for the goods to the supplier. Ownership of the goods under the terms of the contract passed to the organization-buyer. Delivery of goods under the contract with the supplier organization-buyer pays for itself. During transportation to the buyer, the goods were stolen. The transport company - the carrier reimbursed the loss in full and did not issue an invoice for the transportation.

After reviewing, we came to the following conclusion:

The amount received from the transport company as compensation for damage is included in non-operating income for tax purposes.

At the same time, it is possible to take into account the cost of stolen goods as part of non-operating expenses.

Rationale for the conclusion:

According to paragraph 1 of Art. 15 of the Civil Code of the Russian Federation, as a general rule, a person whose right has been violated may demand full compensation for the losses caused to him.

In accordance with paragraph 2 of Art. 15 of the Civil Code of the Russian Federation, losses are understood as expenses that a person whose right has been violated has made or will have to make to restore the violated right, loss or damage to his property (actual damage), as well as lost income that this person would have received under normal conditions of civil circulation if his right had not been violated (lost profit).

By virtue of paragraph 2 of Art. 796 of the Civil Code of the Russian Federation, damage caused during the carriage of cargo or baggage is compensated by the carrier:

In case of loss or shortage of cargo or baggage - in the amount of the value of the lost or missing cargo or baggage;

In case of damage (spoilage) of cargo or luggage - in the amount by which its value has decreased, and if it is impossible to restore the damaged cargo or luggage - in the amount of its value;

In case of loss of cargo or baggage handed over for transportation with the declaration of its value - in the amount of the declared value of the cargo or baggage.

The value of the cargo or baggage is determined on the basis of its price indicated in the seller's invoice or stipulated by the contract, and in the absence of an invoice or price indicated in the contract, on the basis of the price that, under comparable circumstances, is usually charged for similar goods.

In view of the foregoing, we believe that in the situation under consideration, the carrier organization legitimately reimburses the purchase price of the stolen goods.

Accounting

Based on clause 2 of PBU 5/01 "Accounting for inventories" (hereinafter referred to as PBU 5/01), goods are part of inventories acquired or received from other legal entities or intended for sale.

Paragraph 26 of PBU 5/01 indicates that inventories owned by the organization, but in transit, or transferred to the buyer on bail, are taken into account in accounting in the assessment provided for in the contract, with subsequent clarification of the actual cost.

Instructions for the application of the Chart of Accounts for the accounting of financial and economic activities of organizations, approved by order of October 31, 2000 N 94n (hereinafter referred to as the Instruction), provides that in order to summarize information on the presence and movement of inventory items purchased as goods for sale, it is intended account 41 "Goods".

Considering the foregoing, we believe that the goods that are in transit, but which have passed to the buyer, are reflected by the buyer on account 41.

The Instruction states that in order to summarize information on the amounts of shortages and losses from damage to material and other assets identified in the process of their preparation, storage and sale, regardless of whether they are subject to attribution to the accounts of production costs (sales costs) or those responsible persons, account 94 "Shortages and losses from damage to valuables" is intended. At the same time, for missing or completely damaged inventory items, 94 reflects their actual cost.

Account 94 reflects the write-off of damaged valuables.

From clause 30 of the Methodological Guidelines for Accounting for Inventories, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 N 119n, it follows that the amounts recorded on account 94, depending on the sources of compensation, are debited:

Within the norms of natural loss - to the cost accounting accounts (accounts 44 "Expenses for sale", 20 "Main production", 26 "General expenses", etc.);

At the expense of the perpetrators (account 73, sub-account "Calculations for compensation of material damage" or account 76, sub-account "Calculations on claims");

On the results of the organization (account 91, sub-account "Other expenses") in the event that the perpetrators fail or the court refuses to recover losses from them.

In this case, the transport company will compensate you for the cost of the lost goods.

In this regard, we believe that in the accounting of your organization in the analyzed situation it is advisable to make the following entries:

Debit 41 Credit 60

Goods in transit have been credited;

Debit 19 Credit 60

Separate VAT;

Debit 68, subaccount "VAT" Credit 19

Accepted for VAT deduction;

Debit 60 Credit 51

Paid goods;

Debit 94 Credit 41

Reflected the value of the lost goods;

Debit 19 Credit 68, subaccount "VAT"

Restored VAT, previously legally accepted for deduction;

Debit 76, sub-account "Calculations on claims" (94) Credit 19

Recovered VAT written off;

Debit 76, subaccount "Calculations on claims" Credit 94

The actual value of the lost goods is charged to the carrier;

Debit 51 Credit 76, sub-account "Calculations on claims"

Received from the carrier.

As for the accounting records for the buyer’s contract, in our opinion, in the case under consideration, they are not formed in the buyer’s accounting records, since the service was not actually provided by the carrier: the goods were not delivered to the destination and were not issued to the person authorized to receive the cargo (clause 1 article 785 of the Civil Code of the Russian Federation).

income tax

According to Art. 252 of the Tax Code of the Russian Federation, for the purposes of Chapter 25 of the Tax Code of the Russian Federation, reasonable and documented costs incurred and in the cases provided for in Art. 265 of the Tax Code of the Russian Federation, - losses incurred by him.

In tax accounting, Chapter 25 of the Tax Code of the Russian Federation provides for only two cases of including losses in the form of losses in expenses when taxing profits:

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 (clause 5, clause 2, article 265 of the Tax Code of the Russian Federation);

Losses from natural disasters, fires, accidents and other emergencies (clause 6, clause 2, article 265 of the Tax Code of the Russian Federation).

Based on the foregoing, it can be concluded that if the guilty person is identified, then the amounts of losses incurred by the organization (for example, in the form of the cost of the lost goods) are not taken into account in taxation.

At the same time, the amounts recovered from the guilty person as compensation for damage are included in non-operating income on the basis of paragraph 3 of Art. 250 of the Tax Code of the Russian Federation on the date of recognition by the guilty person or the date of entry into force of the court decision (clause 4, clause 4, article 271 of the Tax Code of the Russian Federation).

Therefore, the amount received from the transport company to compensate for the cost of the stolen goods, your organization should be included in non-operating income.

In a number of its letters, the financial department explains that, on the basis of paragraphs. 20 p. 1 art. 265 of the Tax Code of the Russian Federation on the date of recognition by the guilty person or the date of entry into force of the court decision, the taxpayer has the right to reflect as non-operating expenses associated with the acquisition of stolen valuables (letters of the Ministry of Finance of Russia dated 20.07.2009 N 03-03-06 / 1/480, dated 17.04 .2007 N 03-03-06/1/245, dated 03/29/2007 N 03-03-06/1/185). At the same time, we do not rule out that such an approach to accounting for losses from theft of goods may cause disagreements with the tax authorities.

Chapter 25 of the Tax Code of the Russian Federation prescribes to take into account in the composition of non-operating income, in particular, income in the form of services rendered to the taxpayer free of charge (work performed). In this case, the assessment of income is carried out on the basis of market prices, determined taking into account the provisions of Art. 105.3 of the Tax Code of the Russian Federation (Clause 8, Article 250 of the Tax Code of the Russian Federation).

However, in the case under consideration, based on their provisions of paragraph 1 of Art. 785 of the Civil Code of the Russian Federation, it is impossible to talk about a service provided free of charge to your organization, since in fact the goods were not delivered to their destination and were not transferred to the buyer. In this regard, we believe that your organization does not generate income in the form of a service rendered free of charge.

Expert of the Legal Consulting Service Kirill Zavyalov

"New accounting", 2007, N 11

In practice, there are situations when a company has to compensate for the damage caused to another organization.

About the cases in which this happens and how such expenses are reflected in the accounting and tax records of the organization, read in this article.

In accordance with paragraphs. 13 p. 1 art. 265 of the Tax Code of the Russian Federation, non-operating expenses include expenses in the form of expenses recognized by the debtor or payable by the debtor on the basis of a court decision that has entered into force, fines, penalties or other sanctions for violation of contractual or debt obligations, as well as expenses for compensation for damage caused.

What is meant by compensation for damages for the purpose of calculating income tax, Ch. 25 of the Tax Code of the Russian Federation does not explain. There is no specific list of such expenses in this chapter.

Guided by the provisions of paragraph 1 of Art. 11 of the Tax Code of the Russian Federation, let us turn to the norms of civil law.

According to Art. 15 of the Civil Code of the Russian Federation, a person whose right has been violated may demand full compensation for the losses caused to him.

Losses consist of actual damage and lost profits.

Real damage is understood as the expenses that the person whose right has been violated has made or will have to make to restore the violated right, as well as the loss or damage to his property.

Lost profits are unearned income that this person would have received under normal conditions of civil circulation if his right had not been violated.

It seems to us that, in an indisputable manner, an organization can take into account for the purposes of taxation of profits only the amount of real damage. By law, the organization responsible is obliged to compensate the victim for damages in cash. However, the parties may agree on another method of compensation for damages. for example, the perpetrator acquires new property to replace the lost one or repairs damaged property.

All cases of damage can be divided into two groups:

1. due to non-fulfillment or improper fulfillment of obligations under the contract;
2. when causing harm to a third-party organization (third party) that is not connected with the organization by contractual relations.

Let's take a closer look at each group.

Improper performance of obligations

In practice, it is not uncommon for an organization bound by contractual relations with a counterparty to violate its obligations under the contract, as a result of which the counterparty incurs losses.

According to paragraph 1 of Art. 393 of the Civil Code of the Russian Federation, the debtor is obliged to compensate the creditor for losses caused by non-performance or improper performance of the obligation. Losses are determined according to the rules of Art. 15 of the Civil Code of the Russian Federation (clause 2 of article 393 of the Civil Code of the Russian Federation).

If the contract provides for a penalty (fines and penalties) for non-performance or improper performance of an obligation, then the losses are reimbursed to the extent not covered by the penalty (clause 1, article 394 of the Civil Code of the Russian Federation).

Consider the following situation.

Example 1. Suppose, on March 1, 2007, organization A transferred goods worth 500,000 rubles to organization B for storage. for a period of six months. On September 1, 2007, Entity B is required to return the goods to Entity A intact. However, Organization B failed to do so. As a result of this organization's non-compliance with the storage rules, part of the goods in the amount of 100,000 rubles. turned out to be corrupted.

The agreement does not provide for sanctions for violation by the custodian of his obligations under the agreement.

Organization A does not claim compensation for lost profits, it is enough for it that organization B reimburses it for real damage in an amount equal to the cost of the damaged goods.

Entity B agreed to the demands placed on it. Cash compensation in the amount of 100,000 rubles. transferred to the settlement account of organization A on September 17, 2007.

Legal relations when concluding a storage agreement are regulated by Ch. 47 of the Civil Code of the Russian Federation. In this case, organization A is the bailor, and organization B is the custodian (Article 886 of the Civil Code of the Russian Federation).

The bailee is obliged to compensate the bailor for losses caused by the loss, shortage or damage to the stored things. Losses are defined as real damage and lost profits (clause 1, article 902, article 393, 15 of the Civil Code of the Russian Federation).

If, as a result of damage for which the bailee is responsible, the quality of the thing has changed so much that it cannot be used for its original purpose, the bailor has the right to refuse it and demand compensation from the keeper for the cost of this thing, as well as other losses (clause 3 of article 902 Civil Code of the Russian Federation).

The amount of real damage is determined by agreement of the parties. In the event of a dispute between the parties regarding the amount of damage, the prices that existed in the place where the obligation was to be performed on the day the debtor voluntarily satisfied the creditor's claim, and if the claim was not voluntarily satisfied, on the day the claim was brought, may be taken into account (p. 3 article 393 of the Civil Code of the Russian Federation).

In the situation under consideration, the amount of real damage reimbursed to organization A is equal to the cost of the damaged goods, i.e. 100 000 rub.

In accounting, this amount is included in other expenses (clause 11 PBU 10/99).

In this case, the accountant makes the following entries:

Debit 91/2 - Credit 76

• 100 000 rub. - the amount of damage caused is included in other expenses of the custodian;

Debit 76 - Credit 51

• 100 000 rub. - the amount of damage is transferred to the bailor.

In tax accounting, expenses for compensation for damage caused are accounted for as non-operating expenses (clause 13, clause 1, article 265 of the Tax Code of the Russian Federation).

The amount of damage is recognized as an expense either on the date of recognition by the debtor, or on the date the court decision comes into force (clause 8 clause 7 article 272 of the Tax Code of the Russian Federation).

Consequently, in September 2007, organization B can attribute to expenses accepted for tax purposes the amount of 100,000 rubles.

Causing harm to a third party (third party)

In accordance with paragraph 1 of Art. 1064 of the Civil Code of the Russian Federation, damage caused to the property of a legal entity is subject to compensation in full by the person who caused this damage.

At the same time, paragraph 1 of Art. 1079 of the Civil Code of the Russian Federation provides that legal entities and citizens whose activities are associated with increased danger to others (for example, the use of vehicles, mechanisms, etc.) are obliged to compensate for the harm caused by a source of increased danger, unless they prove that the harm has occurred due to force majeure or intent of the victim.

The culprit according to Art. 1082 of the Civil Code of the Russian Federation is obliged to compensate for damage in kind (provide an item of the same kind and quality, fix a damaged item, etc.) or compensate for the losses caused in accordance with Art. 15 of the Civil Code of the Russian Federation.

Let's consider a specific example.

Example 2. The organization during the performance of construction work caused damage to the property of a third party. A construction crane fell on a neighboring non-residential building, where the company's office is located (next to the construction site). Since the work was carried out on a weekend, when there was no one in the office, no one was injured.

At the same time, the office building suffered significant damage. According to the court decision, the guilty organization must compensate for the damage to the company by performing work to eliminate the shortcomings of the building.

At the same time, the specific list and cost of repair work are not specified in the court decision.

To determine the amount of damage, the organization-culprit invited an expert, whose service cost her 5,900 rubles. (including VAT 18% - 900 rubles). To perform finishing work inside the building, the culprit had to turn to another company, since the guilty party could not do this work on his own - this is not her profile. The cost of finishing work performed by the contractor amounted to 118,000 rubles. (including VAT 18% - 18,000 rubles). The cost of repair work carried out by the culprit organization itself amounted to 600,000 rubles.

In the accounting of the guilty organization, these transactions are reflected as follows:

Debit 60 - Credit 51

• 5900 rub. - the service of an expert in assessing the amount of damage has been paid;

Debit 19 - Credit 60

• 900 rub. - reflected VAT on the cost of expert services;

Debit 91/2 - Credit 60

• 5 000 rub. - the cost of expert services is reflected in the composition of other expenses (the basis is the act of examination);

Debit 91/2 - Credit 19

• 900 rub. - VAT on the cost of expert services is included in other expenses<*>;

Debit 60 - Credit 51

• RUB 118,000 - paid the cost of the work performed by the contractor;

Debit 19 - Credit 60

• 18 000 rub. - reflected VAT on the cost of finishing work;

Debit 91/2 - Credit 19

• 18 000 rub. - VAT on the cost of finishing works is included in other expenses;

Debit 91/2 - Credit 60

• 100 000 rub. - the cost of finishing works is reflected in the composition of other expenses (the basis is the act of work performed);

Debit 91/2 - Credit (10, 70, 69, etc.)

• 600 000 rub. - as part of other expenses of the organization, the cost of construction work performed on its own is reflected.

<*>"Input" VAT is not deductible (Article 171 of the Tax Code of the Russian Federation), since the organization does not carry out a transaction subject to VAT.

In this situation, it is necessary to decide whether there is a realization of the result of the work performed, and, accordingly, whether an object of VAT taxation arises.

If an organization carries out a transaction subject to VAT, then it has the right to deduct "input" VAT on purchased goods (works, services). Otherwise, she has no right to deduct "input" VAT.

According to paragraph 1 of Art. 39 of the Tax Code of the Russian Federation, the sale of goods (works, services) is the transfer on a reimbursable basis or free of charge (in cases provided for by the Tax Code of the Russian Federation) of ownership of goods, the results of work performed by one person for another person.

The transfer of the results of the work performed by the contractor to the customer on a reimbursable or non-reimbursable basis, in our opinion, implies the existence of a contractual relationship between them. Obligations due to causing harm are non-contractual obligations (clause 1, article 8 of the Civil Code of the Russian Federation).

Therefore, when transferring the result of the work performed due to causing harm, the organization-culprit does not have a transaction subject to VAT (Article 146 of the Tax Code of the Russian Federation).

The courts hold a similar opinion on this issue (see, in particular, the Decree of the Federal Antimonopoly Service of the North-Western District of January 11, 2005 N A56-9061 / 04).

However, there is another point of view on this matter.

It lies in the fact that the implementation of work for the purposes of the Tax Code of the Russian Federation is any transfer of the results of work performed by one person to another person, including in the form of compensation for harm.

In this case, the organization-culprit implements the result of the work performed to the victim. Due to the absence of a counter obligation on the part of the victim to pay for these works (to transfer property, perform work, provide services), these works can be classified as donated.

Representatives of the Ministry of Finance of Russia propose to charge VAT on the free distribution of goods for advertising purposes (Letter dated 31.03.2004 N 04-03-11 / 52) and even when property is disposed of due to its theft (Letter dated 14.08.2007 N 03-07-15 /120). Therefore, it is possible that they will take the same position in this case.

If the organization is not ready for a dispute with the tax authorities, it will have to charge VAT on the entire cost of construction work.

In the conditions of example 2, the tax amount will be equal to 126,000 rubles. (600,000 rubles + 100,000 rubles) x 18%.

As noted above, for tax purposes, the costs of compensating for the damage caused are recognized as non-operating expenses on the basis of paragraphs. 13 p. 1 art. 265 of the Tax Code of the Russian Federation.

At the same time, only justified (Article 265 of the Tax Code of the Russian Federation), documented and economically justified costs, confirmed by documents drawn up in accordance with the legislation of the Russian Federation (clause 1 of Article 252 of the Tax Code of the Russian Federation) are recognized as expenses.

According to the opinion of tax service specialists, expressed in responses to private questions, the costs associated with the performance of work (provision of services) by third parties and the costs of conducting an examination can be included in non-operating expenses only if they are incurred in accordance with a court decision .

Such a position, in our opinion, is very, very not indisputable.

Contacting a third-party organization to perform construction work is justified if the guilty organization is not able to independently perform construction work (as in our case), and by a court decision, the culprit is obliged to perform construction work, and not compensate for damage in monetary terms.

As for the costs of the examination, such costs are justified if without it it is impossible to determine the list of necessary construction work, as well as their cost (for example, if the court decision contains only an indication of the construction work, but their specific list and cost are not indicated).

In our opinion, in the conditions of example 2, the guilty organization has every reason to include it in non-operating expenses in accordance with paragraphs. 13 p. 1 art. 265 of the Tax Code of the Russian Federation the full amount of costs associated with compensation for damage in the amount of 705,000 rubles. (600,000 + 100,000 + 5,000).

Settlements with the guilty person - an employee of the organization

An employee of the organization can destroy or damage the property of the counterparty of the organization or a third party.

In accordance with Art. 1068 of the Civil Code of the Russian Federation, the organization is responsible for the harm caused by the employee. Therefore, if the organization has admitted its guilt to the counterparty (third party), then it is obliged to compensate him for the losses in accordance with Art. 15 of the Civil Code of the Russian Federation.

According to paragraph 1 of Art. 1081 of the Civil Code of the Russian Federation, an organization that has compensated for harm to a third party caused by its employee, in particular in the performance of the latter's labor duties, has the right to claim back (recourse) against this person in the amount of the compensation paid, unless a different amount is established by law.

However, the fact of causing damage to a third party does not automatically entail the recognition of the employee as guilty of committing this act. The guilt of the employee before the employer must be proven. Evidence of the employee's guilt is the following documents: the employee's consent to compensate for the damage (in writing) or a court decision to recover the amount of damage from the employee.

In this case, the employer has the right to recover direct actual damage from the employee in an amount not exceeding his average monthly earnings, and in the case of the employee’s full liability, the full amount of this damage (Articles 238, 241, 242 of the Labor Code of the Russian Federation).

Direct actual damage is understood as a real decrease in the employer’s cash property or deterioration in the condition of the said property, as well as the need for the employer to make costs or excessive payments for the acquisition, restoration of property or for compensation for damage caused by the employee to third parties (Article 238 of the Labor Code of the Russian Federation).

The procedure for recovering the amount of damage caused from an employee is defined in Art. 248 of the Labor Code of the Russian Federation.

If the fault of the employee is not established, then the employer does not have the right to recover the amount of damage from him. The organization is obliged at its own expense to fully compensate for the damage to the counterparty (third party).

Suppose that the employee's fault before the employer has been established, but the employer has decided not to recover the amount of damage from the guilty employee (or not to recover it in full). In accordance with Art. 240 of the Labor Code of the Russian Federation, the employer has such a right.

The following question arises: is the amount of compensation for damage paid to the counterparty recognized as non-operating expenses if it is not recovered from the guilty employee (clause 13 clause 1 article 265 of the Tax Code of the Russian Federation)?

On this issue, there are the following points of view.

The position of the Ministry of Finance of Russia is that the costs of the employer to compensate for damage to the counterparty, not covered by the guilty employee, are not included in the costs, because they do not meet the criteria of Art. 252 of the Tax Code of the Russian Federation (see Letter of the Ministry of Finance of Russia dated July 24, 2007 N 03-03-06 / 1/519).

Judicial practice on this issue develops in favor of taxpayers.

When making decisions, the courts note that the Tax Code of the Russian Federation does not contain a condition on the need for the mandatory recovery of the amounts paid from the guilty employee. Therefore, the organization has the right to attribute to expenses the amount of compensation for damage caused to third parties by employees of this organization, regardless of the fact of collection or non-collection of the corresponding amount from employees (see Resolutions of the Federal Antimonopoly Service of the West Siberian District of 03.07.2007 N F04-4416 / 2007 (35835-A46 -37), Northwestern District dated 06/29/2006 N A26-12124/2005-217, Central District dated 08/31/2005 N A48-1003/05-19).

According to the tax authorities, the amount of damage caused to a third party can be taken into account by the organization as part of non-operating expenses. But the organization must also include the amount of compensation recovered from the employee in the recourse procedure as part of non-operating income (see Letter of the Federal Tax Service of Russia for Moscow dated 09.08.2005 N 20-12 / 56815).

In our opinion, this position is more in line with the norms of tax legislation than the option proposed by the Russian Ministry of Finance.

To argue with the Ministry of Finance or to follow its explanations - the choice, as always, remains with the taxpayer.

Example 3. In accordance with the agreement, the PSC reimbursed the losses caused to the client by the theft of property guarded by the PSC. At the same time, the employment contract with the security guard provides that the security guards of the private security company bear full financial responsibility for the safety of the client's property (clause 1, article 243, article 244 of the Labor Code of the Russian Federation).

In this case, the PSC must compensate the cost of the stolen property to the client and withhold it from the guilty person - an employee of the PSC.

The amount of damage recovered from the employee, paid by the enterprise to the client, is taken into account as part of the organization's other income (clause 7 PBU 9/99 "Income of the organization").

In the accounting of the PSC, this is reflected in the following entries:

Debit 91/2 - Credit 76

• reflects the amount of damage to be reimbursed to the client;

Credit 76 - Credit 51

• the amount of compensation to the client is transferred;

Debit 73/2 "Calculations for compensation for material damage" - Credit 91/1

• reflects the debt of the employee to compensate for the damage caused to a third party;

Debit 50 - Credit 73/2

• the amount of damage brought by the guilty employee to the cash desk of the enterprise.

If the amount of damage is withheld from the employee's salary, then the following entry is made in accounting:

Debit 70 "Settlements with personnel for wages" - Credit 73/2.

I. Gorshkova

ACDI "Economics and Life"

I. Kiryushina

ACDI "Economics and Life"

Accrued debt for the difference between the amount to be recovered from the guilty parties and the book value for missing valuables, etc. or 73-2 91-1 Reflected the debt for the difference between the amount to be recovered from the guilty parties and the book value for missing valuables, etc. on other income of the organization if it is fully repaid in this reporting period (guilty persons) and at the same time 2 98-4 91-1 The difference between the amount to be recovered from the guilty persons and the book value for shortages of valuables, etc., was written off in full or in part.

Accounting entries for accounting of settlements with personnel

Interest accrued on loans granted to the employee. Accounting reference-calculation. 70 73-1 Withheld the amount of the loan and interest on it from the employee's salary.
No. T-49 "Payroll", No. T-51 "Payroll" 50 73-1 The employee returned the loan and interest on it to the cash desk of the organization. No. KO-1 "Incoming cash order". 91-2 73-1 The employee's debt on the issued loan was written off. Order (instruction) of the head to write off the debt on the loan.
Debit Credit Content of business transactions Primary documents 73-2 94 Shortage (damage) written off to the guilty person. No. INV-3 “Inventory inventory of inventory items”, Order (instruction) of the head to write off the shortage to the guilty person. 73-2 98-4 The difference between the book value of the missing (damaged valuables) and their market value, subject to recovery from the perpetrators, is reflected.

How to reflect damages in accounting

Attention

Reflection in accounting of compensation for damage associated with theft (hijacking) of a car. No. Debit Credit Operation content Accounting entries upon receipt of the amount of insurance compensation from the insurance company. The insured organization has met all the conditions for obtaining insurance, stipulated by the contract and insurance rules.

The amount of insurance indemnity does not exceed the amount of losses from car theft 1 76-1 94 The amount of shortage covered by the indemnity paid by the insurer is reflected in the amount of the residual value of the stolen car 2 51 76-1 The amount of insurance indemnity received 3 91-2 76-1 Not The amount of the shortfall compensated by the insurance company related to the theft of the car was charged to other expenses of the organization. Accounting entries upon receipt of the amount of insurance compensation from the insurance company.

Account 73-2 - calculations for compensation for material damage

Accounting entries when reflecting the debt of an employee to reimburse documented unconfirmed funds received by him using the corporate card of the organization filing claims against employees of the organization (guilty persons) for transactions with own shares 1 73-2 81 Attributed to the guilty person is the amount of damage caused by transactions with own shares Reflection in accounting of the rejection of claims against employees of the organization (guilty persons) for losses from defective products etc.

Digital library

The content of the operation Accounting entries in case of voluntary compensation for damage by an employee in cash to the cash desk of the organization 1 50-1 73-2 account of the organization 1 51 73-2 The amount of compensation for material (other) damage by the employees of the organization (guilty persons) is transferred to the current account in full or in part funds on a corporate card in the amount of full or partial compensation for material (other) damage repaid by employees (guilty persons) to a special card account of the organization NOTE.

Compensation for damage to third parties: accounting options

Accounting entries 76-2 94 The amount of the shortfall due to the organization by court decision is reflected 76-2 98-4 The difference between the amount of compensation and the amount of the shortfall is attributed to deferred income 50, 51 76-2 The amount of compensation received and at the same time 98-4 91-1 The amount of compensation received from the guilty person (persons) in terms of excess shortage is included in other income Accounting accounts used in postings

• 76 - Settlements with different debtors and creditors Account 76 "Settlements with different debtors and creditors" is intended to summarize information on settlements on transactions with debtors and creditors not mentioned in the explanations to accounts 60-75: for property and personal ...
• 50 - CashierAccount 50 "Cashier" is designed to summarize information about the availability and movement of funds at the cash desks of the organization.

Accounting entries for compensation for material damage

Losses caused by fire will be written off as follows: Dt 01/2 Kt 01/1 - in the amount of the original cost of the building - 70,000 rubles; Dt 02 Kt 01/2 - for the amount of accrued depreciation - 25,000 rubles; Dt 94 Kt 01/2 - in the amount of the residual value of the building - 45,000 rubles; Dt 94 Kt 10 - for the amount of the cost of materials - 37,000 rubles; Dt 99 Kt 94 - for the amount of loss from a fire - 82,000 rubles. It should be noted that, the amounts of shortage or damage to the goods, identified upon acceptance, are attributed by the buyer: within the limits of natural loss in Dt 94 with Kt 60; In excess of the norms of natural loss in Dt 76/2 "Calculations for claims" with Kt 60.

Gratuitous receipts98-3 - Future receipts of debts for shortages identified in previous years98-4 - Difference between the amount to be recovered from the guilty parties and the cost of missing valuables99 - Profits and losses Kt 001 - Leased fixed assets002 - Inventory accepted for safekeeping003 — Materials accepted for processing004 — Goods accepted for commission005 — Equipment accepted for installation006 — Strict accounting forms007 — Debts written off at a loss from insolvent debtors008 — Security for obligations and payments received009 — Security for obligations and payments issued01 — Fixed assets001-11 — Disposal of fixed assets 010 - Depreciation of fixed assets 011 - Fixed assets leased out 012 - Intangible assets received for use 013 - Inventory and household.

Important

Invoice 20, 23, 25, 26, 29, 44 71 Accountable persons incurred expenses related to: - main production, - auxiliary production, - general production needs, - general business needs, - service industries and farms, - expenses for the sale of products . No. AO-1 “Advance Report”, 19 71 Allocated VAT on expenses incurred by accountable persons within the established norms. Invoice 50 71 Accountable amounts were returned to the organization's cash desk.

№

Info

KO-1 "Incoming cash order" 91-2 71 Social expenses incurred by accountable persons. № AO-1 "Advance report", 71 55 Funds spent on travel expenses on plastic credit cards. Statements of a special bank account. 70 71 Debts on accountable amounts were withheld from wages.

Accounting entries for compensation for material damage by an employee

Debit Credit Operation contents Accounting entries when writing off losses from defective products to the guilty parties 1 73-2 28 A claim was made against the guilty parties for compensation for losses from defective products -2 23 The share of costs (expenses) of auxiliary productions attributable to the identified losses from defects, etc. in the production of products (performance of work, provision of services) is written off to the guilty persons in service industries and farms 1 73-2 29 The share of costs (expenses) of service industries and farms attributable to identified losses from marriage, etc., is written off to the guilty persons.

Accounting entries for compensation of material damage to third parties

Losses from shortage of property attributed to the guilty person 2 73-2 98-4 The amount of the difference between the book value of the missing property and the amount to be recovered from the guilty person on the basis of a court decision 1 70 73-2 A part of the employee's debt is withheld on each payment of wages (net of personal income tax) in accordance with the requirements of Article 138 of the Labor Code of the Russian Federation until the full repayment of the debt for compensation of material damage and simultaneously 2 98-4 91-1 A part of deferred income in proportion to the share of the repaid debt by the employee to compensate for material damage is written off to other income of the organization of the current (reporting) period.