Document “Decommissioning of materials. Document “Decommissioning of materials; Transfer of equipment and household supplies into operation

In this article we will analyze the procedure for writing off materials in 1C Accounting (using the example of the BP 8.3 configuration), and also give step by step instructions to make a write-off. First, let's consider the methodological approach from the point of view of accounting and tax accounting, then the user's procedure for writing off materials in 1C 8.3. It should be noted that it is considered general order write-off of materials, without taking into account certain industry nuances. For example, development, agricultural or manufacturing enterprise Additional standard documents or acts for write-off of materials are required.

Methodological guidelines

In accounting, the procedure for writing off materials is regulated by PBU 5/01 “Accounting for inventories.” According to clause 16 of this PBU, three options for writing off materials are allowed, focused on:

• the cost of each unit;
• average cost;
• the cost of the first acquisition of inventories (FIFO method).

In tax accounting, when writing off materials, you should focus on Article 254 of the Tax Code of the Russian Federation, where under paragraph number 8 options for the valuation method are indicated, focusing on:

• unit cost of inventory;
• average cost;
• cost of first acquisitions (FIFO).

The accountant should establish in the accounting policy the chosen method of writing off materials for accounting and tax accounting. It is logical that in order to simplify accounting, the same method is chosen in both cases. Write-off of materials is often used average cost. Write-off at unit cost is appropriate for certain types of production where each unit of materials is unique, for example, jewelry production.

Account debit	Account credit	Wiring Description
		Write-off of materials for main production
		Write-off of materials for auxiliary production
		Write-off of materials for general production expenses
		Write-off of materials for general business expenses
		Write-off of materials for costs associated with sales finished products
		Disposal of materials when they are free transfer
		Write-off of the cost of materials if they are damaged, stolen, etc.
		Write-off of materials lost due to natural disasters

Typical wiring on write-off of materials

Before writing off materials in 1C 8.3, you should set (check) the appropriate accounting policy settings.

Accounting policy settings for writing off materials in 1C 8.3

In the settings we will find the submenu “ Accounting policy”, and in it - “Method of assessing the inventories”.

Here you should remember a number of specific features characteristic of the 1C 8.3 configuration.

• Enterprises in general mode can choose any valuation method. If you need a valuation method based on the cost of a unit of material, you should choose the FIFO method.
• For enterprises using the simplified tax system, a method such as FIFO is considered the most suitable. If the simplification is 15%, then in 1C 8.3 there will be a strict setting for writing off materials using the FIFO method, and the choice of the “Average” valuation method will not be available. This is due to the peculiarities of tax accounting when this mode taxation.
• Pay attention to the supporting information 1C, which says that only according to the average, and nothing else, the cost of materials accepted for processing is assessed (account 003).

Write-off of materials in 1C 8.3

To write off materials in the 1C 8.3 program, you need to fill out and post the “Requirement-invoice” document. The search for it has some variability, that is, it can be carried out in two ways:

1. Warehouse => Requirement-invoice
2. Production => Requirement-invoice

Let's create a new document. In the document header, select the Warehouse from which we will write off materials. The “Add” button in the document creates records in its tabular part. For ease of selection, you can use the “Selection” button, which allows you to see the remaining materials in quantitative terms. In addition, pay attention to the related parameters - the “Cost Accounts” tab and the “Cost Accounts on the “Materials” tab” checkbox setting. If the checkbox is not checked, then all items will be written off to one account, which is set on the “Cost Accounts” tab. By default, this is the account that is set in the accounting policy settings (usually 20 or 26). This indicator can be changed manually. If you need to write off materials to different accounts, then check the box, the “Accounts” tab will disappear, and on the “Materials” tab you will be able to set the necessary transactions.

Below is the form screen when you click the "Select" button. For ease of use, to see only those positions for which there are actual balances, make sure that the “Only balances” button is pressed. We select all the necessary positions, and with a mouse click they go to the “Selected Positions” section. Then click the “Move to Document” button.

All selected items will be displayed in the tabular part of our document for write-off of materials. Please note that the parameter “Cost accounts on the “Materials” tab” is enabled, and from the selected items “Apple jam” is written off to the 20th account, and “Drinking water” - to the 25th.

In addition, be sure to fill out the sections “Cost division”, “Nomenclature group” and “Cost item”. The first two become available in documents if the settings are set in the system parameters “Keep cost records by department - Use several item groups”. Even if you keep records in a small organization where there is no division into item groups, enter the item “General item group” in the reference book and select it in the documents, otherwise problems may arise when closing the month. For more large enterprises Correctly maintaining this analytics will allow you to quickly receive the necessary cost reports. A cost division can be a workshop, a site, a separate store, etc., for which it is necessary to collect the amount of costs.

The product group is associated with the types of products manufactured. The amount of revenue is reflected by product groups. In this case, for example, if different workshops produce the same products, one product group should be indicated. If we want to see separately the amount of revenue and the amount of costs different types products, for example, chocolate and caramel candies, different product groups should be established when releasing raw materials into production. When indicating cost items, be guided at least by the tax code, i.e. you can specify the items “Material costs”, “Labor costs”, etc. This list can be expanded depending on the needs of the enterprise.

After specifying all the necessary parameters, click the “Pass and close” button. Now you can see the wiring.

During further accounting, if you need to issue a similar demand invoice, you can not create the document again, but make a copy using the standard capabilities of the 1C 8.3 program.

Algorithms for calculating average price

Algorithm for calculating the average price, using the example of the “Apple jam” position. Before write-off, there were two receipts of this material:

80 kg x 1,200 rubles = 96,000 rubles

The total average at the time of write-off is (100,000 + 96,000)/(100 + 80) = 1088.89 rubles.

We multiply this amount by 120 kg and get 130,666.67 rubles.

At the time of write-off, we used the so-called moving average.

Then, after the write-off, there was a receipt:

50 kg x 1,100 rubles = 55,000 rubles.

The weighted average for the month is:

(100,000 + 96,000 + 55,000)/(100 + 80 + 50) = 1091.30 rubles.

If we multiply it by 120, we get 130,956.52.

The difference 130,956.52 – 130,666.67 = 289.86 will be written off at the end of the month when performing the routine operation Adjustment of item cost (the difference of 1 kopeck from the calculated one arose in 1C due to rounding).

In this case, the cost of expenses per month will be as follows:

100 kg x 1,000 rubles = 100,000 rubles

20 kg x 1,200 rubles = 24,000 rubles

The total is 124,000 rubles.

Important addition

The generation of invoice requirements and their use for write-off requires the fulfillment of an important condition: all materials written off from the warehouse must be used for production in the same month, that is, writing off their full value as expenses is correct. In fact, this is not always the case. In this case, the transfer of materials from the main warehouse should be reflected as a movement between warehouses, to a separate sub-account of account 10, or, alternatively, to a separate warehouse in the same sub-account in which it is accounted for. With this option, materials should be written off as expenses using a materials write-off act, indicating the actual quantity used.

The version of the act printed on paper should be approved in the accounting policy. In 1C, for this purpose, the document “Production Report for a Shift” is provided, through which, for the products produced, you can write off materials manually, or, if standard products are produced, draw up a specification for 1 unit of product in advance. Then, when specifying the quantity of finished products, the required amount of material will be calculated automatically. This work option will be discussed in more detail in the next article, which will also cover such special cases of write-off of materials as accounting for workwear and write-off of customer-supplied raw materials into production.

There are at least two options for accounting for workwear: when the workwear is used by employees of the organization and when the workwear is transferred to employees contractor.

In any case, the posting of workwear is carried out in the same way, with the usual document of receipt of goods and services. The receipt transactions will be as follows:

By delivery note from supplier:

Dt 10.10 CT 60.01 - for the amount of the cost of workwear excluding VAT

Dt 19.03 CT 60.01 - for the amount of VAT from the supplier

By invoice from supplier:

Dt 68.02 CT 19.03 - for the amount of VAT

Then, as work clothes are issued to employees, they need to complete paperwork. When transferring workwear and special equipment to employees, it is necessary to rely on Resolution of the Ministry of Labor No. 51 of December 18, 1998, Order of the Ministry of Finance of the Russian Federation No. 135n of December 26, 2003, and internal local acts of the enterprise.

The fact is that workwear and special equipment have a useful life during which the cost of workwear should be written off in equal parts (in a straight-line manner) to expense accounts. A one-time write-off of the cost of workwear is allowed for an industrial accident of less than a year.

In any case, a document is drawn up in the program:

/Warehouse/ - /Workwear and equipment/- Transfer of materials into operation, click the create button

In the document that opens, using the “Add” or “Selection” button, fill in the item, individual and purpose of use, in which you need to register the option of writing off the cost of workwear as expenses.

If in parts, we choose the linear method and register the SPI

If the full cost per month of transfer is the method of repaying the cost upon transfer into operation

Write-off of the cost of workwear and special equipment for tax accounting purposes.

Working clothes, as a rule, have a cost of less than 100,000 rubles and are classified as non-depreciable property. Such property can be written off as expenses in full at the time of transfer, and the Federal Tax Service’s letter also allows the cost of workwear to be written off in equal parts during the SPI. The organization itself decides which method to choose and enshrines it in its accounting policies.

According to the document commissioning special clothing is formed by wiring:

Dt 10.11.1 (or 2) CT 10.10 - for the amount of the cost of workwear

Write-off of cost will be reflected at the end of the month wiring:

Dt 20 CT 10.11.1

At the same time, a posting is generated on the off-balance sheet account under Account Debit MC.02 special clothing is assigned to an employee of the organization.

After completing the document, you must print the MB-7 statement (or the requirement - an invoice when writing off the entire cost of workwear as expenses).

After the end of the useful life of the issued workwear, it disposal is reflected in the document:

/Warehouse/ - /Workwear and equipment/ - Write-off of materials from use, click the create button.

To fill out the tabular part, use the “Fill” button, then it will be possible to fill it out automatically; on the “Write-off of expenses” tab, select the option of attributing the cost to expenses.

If, according to the contract, the responsibilities of your organization include the provision of special clothing and special equipment to the contractor employees involved in performing contract work for your organization, then there is no sale of the specified protective clothing, since your organization remains the owner of the specified property.

In this case, the transfer and return of workwear and special equipment, after use, occurs on the basis of an acceptance certificate drawn up in any form.

The cost of workwear and special equipment is written off in the usual manner, based on established standards.

/ "Accounting encyclopedia "Profirosta"
21.07.2017

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Working clothes and special equipment in 1C:UPP - special kind inventory, therefore, transfer to production and write-off occurs in a certain way.
Registration in the 1C:UPP program for workwear and special equipment occurs in the “Nomenclature” directory.

In the “Purpose of Use” directory, all write-off parameters are established: useful life in whole months, the method of repaying the cost in production, as well as the method of reflecting the costs of repaying the cost in the organization’s expenses.

When working with workwear in 1C:UPP, the following documents are used:
- “Transfer of materials into operation” (during the transfer of this type of inventory and materials into production);
- “Movement of materials in operation” (to register various changes in operating parameters, change of department, employee, etc.);
- “Return of materials from use” (for processing returns to the warehouse);
- “Repayment of cost” (repayment of the cost of used special clothing and special equipment);
- “Write-off of materials from service” (to register the disposal of this type of inventory and materials in fact).

Let's consider several situations to provide a clear idea of ​​the necessary actions and documents when paying off the cost of workwear.

Situation No. 1

3) On March 20, we return the material from the employee to the company. We repay the cost using a linear method (Documents “Return of materials from use”, “Repayment of cost”)

Situation No. 2

1) We accept workwear into service from January 11. We set the repayment of the cost in a linear manner, the useful life is 12 months. (document “Transfer of materials into operation”)

2) After operation for 2 months, on April 20, we sell the material to the employee (Documents “Return of materials from operation” and “Sale of goods and services.” We repay the cost in a straight-line manner (Document “Repayment of Cost”)

Situation No. 3

1) We accept workwear into service from January 11. We establish the repayment of the cost in a linear manner (document “Transfer of materials into operation”), useful life is 2 months

2) After 2 months. the material is completely cushioned.

Situation No. 4

1) We accept workwear into service from January 11. We establish the repayment of the cost in a linear manner (document “Transfer of materials for operation”). We set the service life to 10 months

2) After use for 2 months, the material was not completely depreciated.

3) We write off the material (Document “Write-off of materials from service”). We repay the cost in a straight-line manner. (Document “Repayment of Cost”)

As a result, in all 4 cases, if the workwear accounting documents are correctly completed in 1C:UPP, we see the correct closing of balances for the employees to whom this workwear was issued.

This can be illustrated in the 1C:UPP program with the report “Statement of Accounting for the Cost of Materials in Operation”, generated in our case for the period from January 1, 2014 to April 30, 2014

Thank you!

The document is intended to reflect in the accounting of write-off operations of special clothing, special equipment and equipment.

Important! Decommissioning cannot be formalized in the same month in which the transfer into operation was formalized. IN otherwise the cost of writing off such materials will be calculated incorrectly.

When entering a document, you must indicate the following details in the header:

Subdivision. The department from which special clothing, special equipment or equipment is decommissioned. The attribute value is selected from the “Divisions” directory. The details are required to be filled out.




Organizational division. The division of the organization from which special clothing, special equipment or equipment is decommissioned. The value of the attribute is selected from the “Divisions of Organizations” directory. The details are required to be filled out.




Cost type. Type of cost of write-off clothing, special equipment or equipment. The following values ​​can be selected:



• 
  

  Calculated - the cost of write-off will be calculated at the end of the month when carrying out the regulatory document “Repayment of value”.

  
  

  Fixed - the price and return cost are specified in the document.

In the tabular section, you must indicate the list of materials to be written off and the quantity. In this case, fill in the following details:

Material. Workwear, special equipment or equipment decommissioned from service. The value of the attribute is selected from the “Nomenclature” directory and is required to be filled out.




Characteristics of the material. Characteristics of special clothing, special equipment or equipment, if for of this material characteristics are recorded. The attribute value is selected from the “Item Characteristics” reference book.




Series of material. A series of workwear, special equipment or equipment, if records are kept by series for this material. The attribute value is selected from the “Item Series” directory.




Location The number of pieces of write-off special clothing, special equipment or equipment.




Unit of places. A unit of measurement for the number of pieces of written-off special clothing, special equipment or equipment.




Quantity. The amount of write-off clothing, special equipment or equipment. The attribute value is filled in automatically when specifying the number of seats.




Unit of places. A unit of measurement for write-off clothing, special equipment or equipment.




Worker. An individual whose clothing, special equipment or equipment is written off. The attribute value is selected from the directory " Individuals" and is required to be filled out.




Purpose of use. The purpose of using special clothing, special equipment or equipment in operation. The value of the attribute is selected from the “Purpose of Use” directory and is required to be filled out.

If the “Fixed” cost type is selected, then additionally indicate:

Price. Write-off price.




Sum. Write-off amount in management accounting currency.




Amount (reg). The amount of write-off in the currency of regulated accounting. The value of the detail is calculated automatically when the amount in the control currency changes. accounting.

For the purposes of accounting and tax accounting of materials in use, the following are indicated:

Transfer account (TA). Accounting account for workwear, special equipment or equipment in operation (for example, 10.11). The value of the detail is selected from the chart of accounts and filled in automatically when selecting products based on the data in the information register “Nomenclature of Organizations”.




Transfer Account (TA). Tax accounting account for workwear, special equipment or equipment in use. The value of the detail is selected from the chart of accounts for tax accounting and is filled in automatically when selecting the value of the detail "Account (Account)" based on the data in the information register “Correspondence between accounting and national accounting accounts.”

Features of the document

Using the tabular part, consumption movements are generated according to the accumulation register “Materials in operation”.

In accounting, a posting is generated: Dt of the write-off account - Kt of the transfer account (for example, 10.11).

Special equipment - special unique devices, equipment, inventory, tools that are used in production as means of labor. Special equipment can be or, it depends on its cost.

Let's see how in (edition 3.0) special equipment is taken into account as a material.

To account for special equipment, such accounting accounts as 10.10 are intended (account “Special equipment and special clothing in warehouse") and 10.11.2 (account "Special equipment in operation"). When entering special equipment items, you must indicate the type of nomenclature - “Special equipment”.

The receipt of special equipment is registered in the 1C standard program. Then it follows that the special equipment can also be returned from service or written off. Documents recording these operations are available in the “Workwear and Equipment” subsection of the “Warehouse” section:

Document 1C 8.3 “Transfer of materials into operation” may reflect the transfer of inventory, special equipment, and workwear. You must fill out the appropriate document tab. Pay attention to the “Purpose of use” column, which is filled out based on the method of repaying the cost of the material.

Option 1. Repayment of cost upon transfer to operation.

Example. At the enterprise, special equipment - a stamp - was transferred to production. Its cost was written off immediately on January 20 (account “Main production”).

Let’s create a new document “Transfer of materials into operation” and enter data on the “Special Equipment” tab. In the “Purpose of use” column, create a new directory position with the details:

• the nomenclature is specified automatically;
• name – arbitrary;
• method of repayment of the cost: indicate the method “Repay the cost upon transfer to operation”;
• way to reflect expenses - select from a pre-filled directory; in our case, expenses will go to account 20.01.

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After filling out, select the destination for the document.

Let's review the document. Accounting entries have been generated: Dt 10.11.2 Kt 10.10 (reflects transfer into operation), Dt 20.01 Kt 10.11.2 (repayment of cost) and posting in Dt of the off-balance sheet account “Special equipment in operation” - MTs.03. Printing of the demand invoice form is available.

Option 2. Linear method of paying off the cost of special equipment.

Example. At the enterprise, special equipment was transferred to production - a mold with a service life of 12 months. During this period, the cost is debited every month in parts to account 20.01.

Let’s create a “Transfer of materials for operation” and enter data on the “Special Equipment” tab. In the “Purpose of use” column, we will create a new position, fill in the fields of the document, indicate the method of repayment of the cost as “Linear”, set the useful life to 12 months, the expenses will go to the account 20.01. Let's select a destination for the document.

Let's review the document. Accounting entries were made: Dt 10.11.2 Kt 10.10 (reflects transfer into operation) and Dt MTs.03 (off-balance sheet account for special equipment in operation).

Repayment of the cost will be carried out monthly by routine processing “ ”, starting from the first month after the month of receipt. In this case, the write-off amount is calculated according to the useful life and cost, the cost account is established according to the chosen method of reflection. Accounting posting Dt 20.01 Kt 10.11.2.

Option 3. Repayment of cost is proportional to production.

Example. At the enterprise, special equipment was transferred to production - a rubber mold designed to produce 10,000 products. The cost of the mold will be written off in proportion to the production volume monthly to account 20.01.

It is necessary to enter “Transfer of materials for operation”, when filling out the purpose of use, select the repayment method “Proportional to the volume of products (works, services)” and indicate the total volume of products (works) for this special equipment.

After this, every month you will need to enter a document “Production of Materials” indicating the special equipment and the volume of products (work) produced per month.

Regular processing “Closing the month” will carry out monthly repayment of the cost of special equipment in proportion to production.

Returning special equipment from service in 1C 8.3

If special equipment was taken out of service before its useful life expired, or before it was completely depleted, it is necessary to enter a document called “Return of materials from service.” In it, special equipment is indicated on the corresponding tab, in the “Batch” column - the document of transfer into operation.

The document makes an entry for the residual value of special equipment according to Dt 10.10 and Kt 10.11.2 (return from service is reflected) and posting according to Kt MTs.03; at linear method repayment, the cost for the current month is also repaid.

Decommissioning of special equipment from service