Indirect income includes. The composition of direct and indirect costs. What are direct and what are indirect costs

Direct expenses in tax accounting can be interpreted quite broadly. This opportunity is given to the taxpayer by the Tax Code of the Russian Federation. Let's consider how this can be used for the purposes of convergence of accounting (BU) and tax (NU) accounting.

Direct and indirect expenses in tax accounting

Art. 318 of the Tax Code of the Russian Federation, which obliges, when applying the accrual method, to divide the costs of production and sales into these 2 types of costs.

Indirect costs are allowed to be attributed in full to the reduction of the tax base for profits in the period of their occurrence, and direct ones will reduce this base as the sale of the products (works, services) to which they relate. The exception here is the provision of services, which makes it possible to account for direct costs of services in the same manner as indirect ones. Thus, direct expenses in NU, unlike indirect ones, will form not only the cost of sales, but also the tax value of work in progress, as well as unsold finished products.

Such an impact on the profit base obliges us to carefully approach the issue of substantiating the division of costs into direct and indirect. The right of such division Art. 318 of the Tax Code of the Russian Federation leaves it to the taxpayer, recommending that the composition take into account:

• basic materials needed for production;
• salary of the main production personnel involved in the production process;
• accruals on the salary of the main production personnel;
• depreciation of fixed assets employed in production.

All other costs can be considered indirect for NU purposes.

Principles of division of expenses in accounting

The list of direct expenses given in Art. 318 of the Tax Code of the Russian Federation, corresponds to the concept of similar expenses for accounting purposes. The BU defines these costs as directly related to the production process (Chart of Accounts, approved by order of the Ministry of Finance of the Russian Federation of October 31, 2000 No. 94n), allocating certain accounting accounts for them (20, 23, 29). Other costs associated with production and sales, in BU, as well as in NU, will be indirect. Their accounts (25, 26, 44) must be closed monthly.

However, unlike NU, not all indirect costs can be immediately attributed to the financial result in the period of their occurrence. There is an obligation to do this only in terms of sales (commercial) expenses collected on account 44. For account 26, which accumulates expenses of a general economic nature, 2 closing methods are allowed, of which 1 allows you to immediately attribute the entire amount formed on the account to the financial result, i.e. take into account in the same way as in NU.

But the closure of account 25, which collects the costs associated with production (general production), is possible in only one option: by distributing it to the cost of production. Therefore, the accounting values ​​of the cost of sales, the cost of work in progress and unsold finished products will necessarily include direct production costs and indirect costs of general production nature. The cost price, consisting of such a set of costs, is called production.

Actions to bring BU and NU closer together

So, NU makes it possible to take into account a larger amount of expenses in the cost of sales than in BU. What will be the gain? Not very significant because:

• it will be created by those amounts of indirect costs that in the accounting records will be part of work in progress and unsold finished products, and their share in comparison with the total cost of sales is usually small;
• in fact, it will manifest itself only in the first tax period, and then the amounts of indirect costs accounted for in the cost price in accounting and tax accounting will be approximately the same until the period in which production stops altogether.

Differences in the cost price will have to be very convincingly justified, since they are reflected in the amount of income tax. The tax authorities, insisting on such justification (letter of the Federal Tax Service of the Russian Federation dated February 24, 2011 No. KE-4-3 / [email protected]), lead to the wording “production-related” in relation to expenses, referring, in essence, to the definition that is used in accounting for production costs.

That is, the acceptance in NU as direct costs of those that characterize the production cost in accounting records will not cause objections from the tax authorities. And in the accounting of the taxpayer, such an action will help to avoid tax differences, or at least make it possible to control them with confidence. While with different cost estimates for NU and BU, there will be many problems with accounting and control of tax differences.

Thus, by bringing together the assessment of direct costs in BU and NU, it is possible to achieve a positive result in the following points:

• to minimize the difference between the data of 2 counts;
• avoid disagreements with the tax authorities in assessing the cost of sales.

For the purpose of convergence of NU and BU data, the following should be done:

• in the BU in relation to the write-off of expenses collected on account 26, adopt the method of one-time attribution of them to the financial result;
• in NU, the list of direct costs should be determined in a composition equivalent to the accounting production cost, including for services.

Results

Compound direct expenses in tax accounting the taxpayer is free to determine. However, the establishment of direct costs in the minimum allowable amount will lead both to objections from the tax authorities and to the loss of control over the process of formation of differences between accounting and accounting data. To avoid such consequences, NU should establish direct costs equivalent to the cost, defined in accounting as production.

Indirect costs: details for an accountant

• About how the tax authorities did not share the costs with the taxpayer
• Direct and indirect tax expenses

  Secondly, the “tax” classification of direct and indirect costs (and, accordingly, a list of these ... These costs refer to fixed (indirect) costs that do not form the direct cost of production ... the illegality of accounting for costs as part of indirect costs: they did not request information, not ... equipment (industrial premises) to indirect costs is based on subjective assumptions, it is not ... the duty of the taxpayer to approve the list of indirect costs itself.

• What expenses are picky taxpayers (part 1)?

  As for the method of distribution of direct and indirect costs established by the company itself, then ... independent formation of a list of direct and indirect costs was expressed by the highest judges. As noted ... the ability to independently determine direct and indirect costs, enshrined in tax legislation, does not mean ... goods (works, services) to indirect costs only in the absence of a real opportunity ... about the unlawful inclusion in the composition of indirect costs of the costs of conducting expertise...

• The right to independently determine the composition of direct costs should be used with caution

  Reporting (tax) period, are recognized as indirect expenses of this reporting (tax) period and ... supported the taxpayer, who took into account as indirect costs for the payment of work performed ... expenses in the distribution of direct and indirect costs are simultaneously required from society ... Supported a taxpayer who took into account the costs of electricity and heat as part of indirect costs ... costs in the distribution of direct and indirect costs simultaneously requires the taxpayer to justify ...

• Income tax disputes (Practice of the Supreme Court of the Russian Federation for 2018)

  The right to attribute material costs to indirect costs only if there is no real ... drilling and blasting does not correspond to the concept of indirect costs provided for by the Tax Code of the Russian Federation. Definition ... character). Violation by the taxpayer of the procedure for distributing indirect costs resulted in an overestimation of direct costs and ... the roof of the leased building as part of indirect costs, since the obligation for capital ... maintenance of tax registers on the composition of indirect costs, due to unlawful accounting ...

• Depreciation and depreciation premium on purchased wasps involved in the construction of the facility

  Capital investments are recognized as indirect expenses of that reporting (tax) period, ... object. The company included in the indirect costs of production and sales ... depreciation, and the depreciation premium is recognized as indirect costs not participating in the formation of value ... the amount of the depreciation premium as indirect costs of that reporting (tax) period, ... the depreciation premium should accounted for in indirect costs after the construction object ...

• Closing expense accounts: 20, 23, 25, 26

  Reference books are also filled in: methods for determining indirect costs and a list of direct costs. On ... production for a specific item group. Indirect costs do not have a subconto “Nomenclature group ... cost of products, works, services”, then indirect costs will be written off at the end of the month ... to set up the register “Methods for determining indirect costs”. This register is filled in annually with ... options for choosing the distribution base for indirect costs: Issue volume - account 25 ...

• The nuances of applying the depreciation bonus

  Depreciation premiums are accounted for as part of indirect expenses of the reporting (tax) period, regardless ... fixed assets are reflected as part of indirect expenses. Letters from ... lower courts contributed to the formation of this approach: it is possible to take into account the amount of the depreciation bonus as part of indirect expenses, ... there are no amounts of the depreciation bonus as part of indirect expenses. Thus, ... recognize as unreasonable the inclusion of depreciation bonus amounts in the indirect costs of the current period ...

• income tax in 2017. Clarifications of the Ministry of Finance of Russia

  Production of goods (works, services), to indirect costs only in the absence of a real opportunity ... production of goods (works, services), to indirect costs only in the absence of a real opportunity ... production of goods (works, services), to indirect costs only with no real possibility...

• How to account for expenses until the organization has revenue?

  Art. 318 of the Tax Code of the Russian Federation). The amount of indirect costs for production and sales incurred ... costs are usually classified as indirect costs and can be taken into account in ... in the tax period of income, the accounted indirect costs will form a loss of the current tax ... production and sales. Direct and indirect expenses in tax accounting; - Encyclopedia of solutions...

• To the Contractor on the accounting of income and expenses for the purpose of profit taxation

  Subdivisions (expenses are included in the indirect expenses of the current month); rendered free of charge (costs ... examples are shown in the table. Month Indirect costs, rubles. Direct costs, rubles. September ... year, you can take into account not only indirect costs in the amount of 350,000 rubles ... years can also be taken into account as indirect costs in in the amount of 400,000 rubles ... accounting for expenses is as follows: indirect costs reduce the profit of the current reporting period ...

• Options for calculating the cost in "1C: Accounting 8", ed. 3.0

  From the established sequence of closing units. Indirect costs are distributed according to the rules established by... the preliminary setting "Methods of distribution of indirect costs of the organization", which was described above... the sequence of closing departments, taking into account indirect costs. Adjustment of cost of production and... Calculation of the cost price »; reference-calculation "Distribution of indirect costs"; reference-calculation "Cost of products". Standard...

Insurance premiums, part of transport and indirect costs). The latter do not have a proportional relationship ... taxation of profits resemble direct and indirect costs. The taxpayer independently determines in the accounting ... by establishing the need to separate individual fixed (indirect) costs between the cost of production (direct costs ...

• Tax accounting of state institutions in 1C since 2017

  For separate accounting of direct and indirect production costs in accordance with Art. 318 of the Tax Code ... specified in the form "Methods for the distribution of indirect costs". On the tab "Income tax...

• Practice of the Supreme Court of the Russian Federation on tax disputes for October 2018

  character). Violation by the taxpayer of the procedure for the distribution of indirect costs led to an overestimation of direct costs and ... nature). Violation by the taxpayer of the procedure for the distribution of indirect costs led to an overestimation of direct costs and ...

Companies engaged in any type of activity, sooner or later face costs. They are both indirect and direct. The expenses are included in the tax return. Indirect costs are reflected in line 040 of the declaration.

What are indirect costs

According to tax legislation, all expenses of the enterprise are divided into indirect and direct. If the direct costs of an enterprise are, first of all, production costs, and they arise on the basis of manufactured products or the performance of any work, then indirect costs are a set of costs that are directly related to production.

The indirect ones are:

• General production expenses. These are the costs of organizing, maintaining and managing production. For example, a certain amount was allocated for the repair of a machine tool, which was reflected in indirect costs.
• General running costs. These costs directly affect the production process.

Indirect costs are written off exactly in the period in which they were accrued. Straight lines are distributed over all reporting periods.

What order of distribution of expenses will be made at the enterprise, directly depends on the type of activity of the organization.

What are indirect costs? In the Tax Code, Article 318 says:

"All expenses of the enterprise that are not related to direct expenses and non-operating expenses are classified as indirect." The enterprise independently determines what it will attribute to indirect or direct costs.

Direct costs:

• Wage.
• Rent.
• Production costs.

That is, direct costs are those that are unchanged, while indirect costs can vary depending on unplanned expenses.

Let's look at an example of what relates to indirect costs.

The organization is engaged in baking cakes. Having produced a certain amount of products, she sent them for sale to a point of sale. Based on the contract, the products are subject to return after the expiration date. The confectionery was returned part of the products, which went for processing.

The tax code classifies these costs as direct. But there are exceptions when the costs of processing products can be written off in a certain reporting period. Certain types of expenses are also legally prescribed:

• Company insurance (art. 272, paragraph 2).
• Advertising and all associated costs (Article 264, paragraph 4).
• (Art. 264 p. 2).

Any action of the enterprise must be recorded in .

Reflection of indirect taxes in the declaration

Indirect expenses in the income tax return are reflected in line 040, pr.2, sheet 02. And they are fixed from the smallest to the largest. Some indirect taxes that are included in line 040 are formed from other lines:

• 041 - fees and taxes.
• 042 - depreciation premiums (1, 2, 8, 9, 10).
• 043 - depreciation premiums (3, 4, 5, 6, 7).
• 045 - social protection costs.
• 047 - acquisition of land.
• 052 - R&D expenses (Research and development work).
• 046 - commercial organizations put a dash.

Declaration lines 041-047, 052 cannot be greater than the indicator in the main line 040.

Let's take an example of how indirect costs of line 040 are formed.

Indirect costs of the company amounted to 129,000 rubles for the 1st quarter. Of them:

• 30,000 rubles - depreciation premium for cars.
• 15,000 rubles - depreciation bonus for the repair of the building.
• 5,000 rubles - payment of property tax.
• 15,000 rubles - transport tax.
• 50,000 rubles - the salary of the administrative department.
• 6,500 rubles - insurance premiums on wages.
• 3,000 rubles - advertising.
• 2,000 rubles - utilities.
• 1,500 rubles - communication costs.
• 1,000 rubles - purchase of stationery.

These amounts are reflected in the declaration as follows:

• 040 - an amount of 129,000 rubles.
• 041 - an amount of 20,000 rubles.
• 042 - an amount of 30,000 rubles.
• 043 - an amount of 15,000 rubles.

If such a situation arose that no profit was received, the company can accept all other expenses as indirect. Direct expenses that are directly linked to profit cannot be taken into account when calculating tax. Indirect costs are not tied directly to revenue (Article 318p.2NK).

An organization can take into account indirect costs to reduce the tax base when no profit has been received.

The division of costs into indirect and direct occurs in each organization. This directly applies to both accounting and management accounting. The need for division is established by the Tax Code of the Russian Federation.

Broadly speaking, costs are variable. They may vary depending on the volume of products produced. The more products produced by the company, the more expenses incurred by the company.

Indirect costs do not depend directly on output.

That is, we can say that direct costs are those that are directly related to the production, performance of work. They also include wages and everything that does not change during the year.

Indirect may change during the reporting quarter. The amounts associated with a particular type of expenditure may vary.

In accounting and tax expenses of the enterprise are divided into direct and indirect costs. The amount of profit and the amount of income tax depend on the way they are assigned to one or another category and the method of distribution in the reporting period.

Direct and indirect costs: main differences

The main difference between the category of direct costs and indirect costs is in the method of their distribution. The amount of direct costs is carried over to a specific period depending on the level of sales. In the reporting period, the income part can be reduced only by that part of the direct costs that relates to the products sold during this time.

Indirect costs are taken into account in full in the reporting period and reduce the taxable income base of the enterprise for their entire amount. Direct costs can be correlated with the type of product produced, indirect costs are associated with the manufacture of a group of goods or the operation of the organization as a whole.

List of direct costs

Direct costs include:

1. Replenishment costs for materials.
2. The cost of wages to the personnel employed in the main production.
3. A group of other expenses in the form of depreciation of equipment, advertising of goods, payment of commissions to sales agents and purchase of packaging materials.

Accounting for expenses is carried out by accumulating them on the 20th account. A feature of the service sector is that direct costs are taken into account immediately in full without being tied to the level of sales.

Indirect costs: what are they?

Indirect costs transfer their value to the production of products immediately in full. A striking example of such a group of expenses is the salary of the administrative department or the cost of space heating, paid bills for electricity and water supply.

Indirect income tax expenses - the list consists of 3 groups:

1. Material costs in terms of providing energy to the production equipment of auxiliary workshops.
2. Remuneration of labor when accruing and paying salaries to personnel of auxiliary industries and the management unit.
3. Other indirect costs include depreciation of equipment of auxiliary business units, advertising of the enterprise, administrative and general expenses, and professional services.

Indirect costs include the expenditure of funds associated with the production of not a single product unit or product group, but a wide range of products. This type of cost cannot be accurately divided between types of manufactured products. In accounting, accounts 26 and are used for their accumulation.

In the accounting policy, direct and indirect costs should be distinguished. For this, an exhaustive list of direct costs is approved, the rest in tax accounting will be treated as indirect. The list for each enterprise is selected taking into account the characteristics of the production cycle.

Accounting for transportation costs

To understand when transport costs are direct or indirect, they should be correlated with the following classification:

• the costs associated with the delivery of purchased raw materials or goods are considered direct;
• the costs of delivering marketable products to customers are reflected as indirect costs;
• the costs aimed at servicing the company's fleet can be direct and indirect, the way they are assigned to a specific group is prescribed in the accounting policy.

Methods for allocating indirect costs

For the purposes of accounting for indirect group costs that relate to two or more reporting periods, 3 distribution methods can be used:

1. Direct allocation of indirect costs.
2. step by step method.
3. Double sided.

The methodology is chosen depending on the distribution base. The allocation base for indirect costs can be based on criteria:

• release volume;
• planned cost;
• wage level;
• material costs;
• the amount of revenue;
• the ratio of the sum of direct costs or the sum of their individual types.

Methods of allocation of indirect costs are selected taking into account the relationship between production units. If the service shops do not provide services to each other, then you can use the simplest method of direct distribution. If units provide services unilaterally, it is advisable to use a step-by-step method. In case of frequent cases of providing services within the company between non-production departments, it is better to use a two-way method of mutual distribution.

Analysis of indirect costs

To detect a reserve for reducing indirect costs, it is necessary, based on the data of the accounting analytics of the company's expenses, to make calculations:

• the ratio of the percentage of the implementation of the production plan and the budget of expenses;
• tracking the dynamics of changes in the composition and size of indirect costs;
• identification of unproductive expenses, losses from mismanagement;
• calculation of the amount of indirect costs per ruble of manufactured goods in dynamics for 3 years.

Are the costs associated with the production and sale. They, in turn, are divided into direct and indirect costs.

Direct costs are...

According to Article 318 of the Tax Code, the distribution of sales expenses into direct and indirect must be carried out by organizations that use the accrual method to calculate income tax. About what relates to direct expenses in tax accounting, it is said in the same article.

First of all, direct costs are material costs regulated by Article 254 of the Tax Code. Among them are:

• expenses for the purchase of raw materials, components and other similar things for the production of goods, performance of work, provision of services, as well as for the purchase of various materials for packaging or otherwise preparing goods for sale;
• this also includes spending on the purchase of inventory and tools that are required for the production process and are not related to fixed assets;
• payment of utilities for the operation of industrial premises;
• purchase of overalls;
• payment for works and services of an industrial nature, in a word, all expenses that may arise in the course of the company's work in its main activities.

The next category of direct production costs is labor costs. They include both the direct salary of the employees of the organization, various allowances and incentive payments, as well as insurance premiums that each employer is required to pay.

And finally, direct costs include the amount of depreciation accrued on fixed assets that the company uses in production or in the performance of works and services.

All other types of expenses that, on the one hand, are associated with the production process, that is, they do not belong to non-sales, but at the same time, do not fall under any of the listed types of direct costs, are classified as indirect costs.

At the same time, the company itself determines and fixes in the accounting policy the method of distributing costs into direct and indirect. The above distribution is only general. So, for example, the salary of employees of the company as a whole can be divided into the wages of "production" and administrative staff. The latter would be logical to attribute to indirect costs. The same situation is with material costs and depreciation deductions. After all, such expenses can also be carried out both as part of the production process and for the functioning of the organization as a whole, providing its leadership and administration and other auxiliary structures that are not involved in the direct production of products, works or services.

The meaning of such a ranking of costs is that indirect costs for the purposes of calculating income tax are accepted at a time, upon their commission and the fulfillment of the general conditions for recognizing costs in tax accounting. Direct costs are taken into account only after the sale of products in the production of which these costs were involved.

Direct costs in accounting

The list of direct income tax expenses is generally identical to the types of expenses for ordinary activities in accounting. Let us remind you that they are regulated by PBU 10/99 “Expenses of the organization”. Clause 8 of this document contains a similar list of costs: material costs, depreciation, labor costs and social contributions. However, one more item will immediately come up - other costs, which allows the company, again, to determine for itself which costs it will attribute to this category.

In general, such an opportunity to independently allocate costs both in tax and accounting gives one additional bonus: if a company adheres to the general principles of attributing costs to direct costs in NU and to ordinary costs in accounting, this will allow it to largely unify accounting as a whole by organization.