Included in the non-operating income and expenses section. non-operating income and expenses. Non-operating income in accounting

We wrote, and in this article we will consider the costs. What are they? How are they classified by the Tax Code of the Russian Federation? In what articles can you find lists of expenses for each group? What are the features of cost accounting?

General spending requirements

Expenses reduce the tax base for income tax, respectively, the more expenses we can take into account, the less the amount of tax payable will be. From this follows a logical conclusion that during inspections, the tax authorities will first of all check exactly the expenses: and if some of them do not meet the requirements, such expenses will be excluded from the calculation, and the tax will be recalculated upwards.

What are these requirements?

We have already talked about them more than once:

• Economic feasibility;
• Availability of supporting documentation;
• They must be income related.

All three points are pretty self-explanatory until it comes to practice. Small companies have few problems with the recognition of expenses, most often they consist in the absence of supporting documentation or in the incorrect execution of it. But the organization of a large business has a lot of questions on the recognition of expenses. Situations can be very different, here, again, to help - official explanations of relevant government agencies and a good accountant.

Important! In the Tax Code of the Russian Federation, justified expenses are understood as the monetary expression of economically justified expenses. There is no other definition, there is no list of what can be attributed to reasonable expenses, and what cannot be. The list of reasonable expenses is largely determined by the characteristics of the business and the internal organization of the company, so it makes sense in the accounting policy for taxation to independently establish the criteria by which you determine the validity of a particular expense transaction.

Important! There is also no list of documents confirming expenses. It all depends on the specific operation. These can be acts of acceptance and transfer of work performed, waybills, contracts with counterparties, payment documents, and so on.

All these documents must meet the requirements of the legislative acts of the Russian Federation. If, for example, mandatory details are set for a cash receipt, then all of them must be on the cash receipt. If at least one of them is missing, then the tax authorities have the right to consider the document not properly executed and remove this expense.

Therefore, all primary forms you use, including those that you developed yourself, must also be approved as part of the accounting policy.

Expenses for this tax are recognized in the same way as income, one of the methods: cash or accrual.

For some expenses, standards are established, that is, they are not accepted for tax in full, but only in some part. This is true for hospitality, travel, advertising expenses, as well as expenses for the creation of some reserves. The amounts of such expenses, going in excess of the standards, are already taken into account at the expense of profit after the tax has been calculated on it.

Types of expenses

Income tax expenses are divided into three types:

1. Costs for production and sale;
2. non-operating expenses;
3. Expenses not included in the tax base.

Here, as well as with income: the first two types of expenses directly affect the amount of tax, the expenses of the third type do not participate in the tax calculation in any way and under any circumstances.

What type of expenses are included? Let's talk in order.

Production and distribution costs

These expenses are related to the main activity and have their own classification. This type of expenses is divided into 4 groups:

• Material costs;
• Labor costs;
• Depreciation;
• Other expenses.

Each group of expenses has its own list and features.

Material costs- This is the purchase of raw materials, materials, tools and other components that are necessary directly for the production process itself. Their list is in Art. 254 of the Tax Code of the Russian Federation.

Here are its main points:

• The cost of raw materials / materials required for production, as well as for packaging and preparing products for sale;
• Costs for tools, inventory, equipment, overalls, PPE and other property that is not depreciable;
• Costs for the purchase of components, semi-finished products;
• Fuel, energy, water costs;
• Costs for the purchase of services (or works) of a production nature (can be carried out both by third-party legal entities or individual entrepreneurs, and by their own structural divisions);
• Shortages and losses from damage during storage (as well as transportation) of the inventory within the limits of the norms of natural loss;
• Technological losses that occurred during the production / transportation process (if the concept of “technological losses” applies to products).

Payroll costs It's not just wages for employees. This group of expenses includes an extensive list of expenses - you can see it in full in Art. 255 of the Tax Code of the Russian Federation.

Let's name the main ones:

• Wages accrued in accordance with rates / salaries / piece rates, etc.;
• Incentive payments - this includes premiums, allowances, bonuses;
• Compensatory payments - here, as an example, allowances for working at night, for going out on holidays, for combining professions, etc. can be mentioned;
• Vacation and cash compensation in case of unused vacation;
• One-time payments for seniority;
• Allowances due for work experience in the Far North, as well as payments according to regional coefficients in connection with work in difficult climatic conditions;
• Insurance premiums under compulsory insurance contracts;
• Other expenses in favor of the employee in accordance with the provisions of the labor / collective agreement.

Depreciation deductions- apply to those who have depreciable property. It is calculated by a linear method (for each object) or a non-linear method (for each depreciation group). As a result, the cost of fixed assets is gradually written off to expenses.

other expenses- this remaining group includes all other production and sales costs that are not included in the first three groups. Any company for the normal conduct of business needs an office (which is often rented), telephone communication and the Internet, stationery - all this is other expenses.

A list of other expenses can be found in Art. 264 of the Tax Code of the Russian Federation, the main ones are:

• Taxes / fees / customs payments;
• Product certification costs;
• Commission fees for services rendered to the legal entity by other organizations;
• Recruitment costs;
• Rent and lease payments;
• Costs for the maintenance of official transport;
• Travel expenses;
• Expenses for various consulting/legal/audit/information services;
• Expenses for publication of reports and submission of statistical observation forms to the relevant authorities;
• Representation expenses;
• Purchase of office supplies;
• Payment for postal / telephone and other similar services;
• Acquisition of computer programs;
• Other miscellaneous expenses.

Important! You can see for yourself that the list of other expenses is very extensive, respectively, they can make up a significant part of the total expenses of the organization. All of them must be documented and justified, since in the absence of justification, the tax authorities will exclude a very decent amount of expenses from the income tax calculation. As a result, you risk getting not only a decent amount of additional tax payable, but also interest and a fine.

non-operating expenses

This type of expenses includes everything that is not connected with either production or sales. See the list in Art. 265 of the Tax Code of the Russian Federation. Among the main representatives of this group are:

• Interest on debt obligations;
• Expenses for issuing own securities and servicing acquired securities;
• Negative foreign exchange difference resulting from the revaluation of advances (issued/received);
• Expenses for creating a provision for doubtful debts;
• Expenses incurred for the liquidation of fixed assets, their conservation and reactivation;
• Legal costs;
• Expenses for banking services;
• Losses of previous years that were identified in the current period;
• Amounts of bad debt;
• Losses from downtime due to internal production reasons;
• Identified shortage of MPZ;
• Losses from natural disasters - fires, floods, etc.;
• Other expenses, if justified.

Expenses not taken into account for tax calculation

These expenses are covered in Art. 270 of the Tax Code of the Russian Federation. They do not take part in the calculation of the tax, so you cannot reduce your profit on them. Such expenses include, for example:

• Dividends accrued from profit after tax;
• Penalties, fines and other sanctions paid to the budget;
• Contributions to the authorized capital, contributions to a simple / investment partnership;
• Advance payment for goods (works / services) - when the organization uses the accrual method;
• donated property;
• Financial assistance to employees;
• Other expenses from Art. 270 of the Tax Code of the Russian Federation.

Separation of costs into direct and indirect

Above is one of the classifications of expenses - according to their inclusion (non-inclusion) in the calculation of income tax. But it is important to remember that costs must also be divided into direct and indirect.

What are direct costs? This is everything that goes directly to the creation of the product. For simplicity, we show this in the form of a formula:

Direct costs \u003d material costs + wages of production personnel + depreciation of production fixed assets

That's all! All other costs associated with production and sales are indirect.

Important! The list of direct costs should be established in the accounting policy, as it may also vary depending on the characteristics of the activity.

Why share them?

• Direct costs form the costs of the current period as the sale of products (works / services), in the cost of which they are included. That is, you incurred production costs in the 1st quarter, and sold it only in the 2nd quarter: this means that you take into account these costs to calculate the tax at the end of the half year, and not in the 1st quarter.
• Indirect costs are fully recognized in the current period. The same goes for non-operating expenses. When these expenses were, take them into account in this period.

If you classify expenses incorrectly, this will lead to incorrect posting by period. As a result, again, you will have to recalculate the tax, penalties and fines. In order to minimize this risk, close attention should be paid to the classification of expenses, their confirmation and justification.

Non-operating expenses are those that are not directly related to the production and sale of goods (works, services). An approximate list of such expenses is given in Article 265 of the Tax Code of the Russian Federation. In particular, they include:

1) expenses for the maintenance of the leased property (if the company leases the property not more than once a year);

2) interest paid on received credits, loans and other debt obligations, as well as issued securities (within the limits);

3) expenses for organizing the issue of securities: preparation of the issue prospectus, preparation of forms, registration of securities, etc.;

4) negative exchange differences that arise when buying and selling foreign currency, as well as when revaluing property and liabilities in foreign currency;

5) sum differences in the sale (posting) of goods (works, services, property rights);

6) expenses for the formation of provisions for doubtful debts in firms, which determine income and expenses on an accrual basis. The allowance for doubtful debts can be used by the organization only to cover losses from bad debts.

7) expenses for the liquidation of buildings and equipment;

8) the cost of maintaining mothballed buildings and equipment;

9) court costs and arbitration fees;

10) the cost of canceled production orders and production that did not produce products;

11) fines, penalties and other sanctions recognized or awarded by the court for violation of the terms of contracts, as well as the amount of compensation for losses or damage;

12) taxes on the amounts of accounts payable that the company has written off due to the expiration of the limitation period or for other reasons (for example, VAT);

13) expenses for payment of banking services;

14) losses of previous years identified in the current year;

15) losses from downtime due to internal and external reasons;

16) losses from natural disasters, fires, accidents.

The list of non-operating expenses is not closed; subject to an expanded interpretation when fulfilling the requirements of Article 252 of the Tax Code of the Russian Federation.

The tax base

The tax base is the monetary expression of profit subject to taxation.

Income and expenses of the taxpayer are recorded in cash.

Incomes received in kind as a result of the sale of goods (works, services), property rights (including barter transactions) are taken into account based on the transaction price, taking into account the provisions of Article 40 of the Tax Code of the Russian Federation

When determining the tax base, the profit subject to taxation is determined on an accrual basis from the beginning of the tax period.

The tax base for income tax is formed separately:

If profits are subject to different rates;

According to the operation for the sale of purchased goods (Article 268 of the Tax Code of the Russian Federation).

If in the reporting (tax) period the taxpayer received a loss - the negative difference between income and expenses taken into account for taxation purposes, in this reporting (tax) period the tax base is recognized as equal to zero.

Taxpayers who suffered a loss in the previous tax period have the right to reduce the tax base of the current tax period by the entire amount of the loss they received or by a part of this amount (to carry forward the loss to the future).

The taxpayer has the right to carry forward the loss for the future within ten years following the tax period in which this loss was received.

In 2006, the total amount of loss carry forward could not exceed 50% of the tax base of any reporting period and the tax period as a whole; since 2007, there has been no such restriction.

Example. The organization as of December 31, 2005 received a loss in the amount of 100,000 rubles. The tax base for income tax in 2006 amounted to 80,000 rubles, and in 2007 - 50,000 rubles, in 2008 - 25,000 rubles.

In this example, only the amount of loss amounting to 40,000 rubles could be accepted as a reduction in the tax base in 2006. (50% from 80,000 rubles). The amount of loss reducing the tax base in 2007 amounted to 50,000 rubles. (100% from 50,000 rubles). The remaining amount of loss is 10,000 rubles. (100,000 rubles - 40,000 rubles - 50,000 rubles) is carried over to 2008 and the tax base for 2008 is 15,000 rubles.

The loss resulting from the application of the 0% rate (preferential rate) is not carried forward to future tax periods in which, for example, the 20% rate is applied.

The loss received during the application of special tax regimes (STS and UAT), in the event of a transition to the general taxation regime, is not taken into account in the tax base for income tax

Some losses are carried forward in a special way. Such features are set for losses:

From the activities of service industries and farms (Article 275.1 of the Tax Code of the Russian Federation);

For transactions with securities (Article 280 of the Tax Code of the Russian Federation);

For operations with financial instruments of forward transactions (Article 304 of the Tax Code of the Russian Federation);

For operations with depreciable property (Article 323 of the Tax Code of the Russian Federation);

For operations on the assignment (assignment) of the right to claim (Article 279 of the Tax Code of the Russian Federation).

The organization is obliged to keep documents confirming the amount of the loss incurred during the entire period when it reduces the tax base of the current tax period by the amount of previously received losses (clause 4 of article 283 of the Tax Code of the Russian Federation).

The activity of any commercial company should be aimed at making a profit. This is one of the fundamental rules of doing business. However, some income may not be related to the direct sale of goods, works or services. Non-operating income - this is such income.

What is non-operating income

Non-operating income, as well as income from the sale of goods, works or services, form the tax base, in particular for income tax. That is, in this case we are talking about revenues that, on the one hand, are received without any effort on the part of the organization, but on the other hand, they are still an economic benefit, and, accordingly, tax must be paid on them.

Chapter 25 of the Tax Code clearly regulates what revenues a company has as non-operating income. These are, for example, dividends from participation in the authorized capital of other organizations, the amount of fines recognized by the debtor or imposed by a court decision, interest on loans granted or accrued by the bank on the balance of funds in the current account, positive exchange differences. Non-operating income also includes property received free of charge, income of previous years identified in the reporting period, surplus inventories or property discovered during the inventory, accounts payable written off due to the expiration of the limitation period. The listed types of non-operating income are most common in the activities of companies, but this is not the whole list. In total, article 250 of the Tax Code presents 25 points of the organization's income, which should be classified as non-operating.

Accounting for non-operating income

In the income tax return, non-operating income is separated from the main sales income. For this, special lines are provided in Sheet 02 and its annexes, in which it is required to indicate the total amount of non-operating receipts, as well as to highlight certain types of income in its composition, according to the list of the above-mentioned Article 250 of the Tax Code of the Russian Federation.

In accounting, non-operating income in most cases using account 91 “Other income”, while income from core activities goes through account 90. However, this is only a general rule, which, of course, has exceptions. For example, gratuitous receipt of fixed assets should be reflected in account 98.2 "Grants". Thus, the reflection of non-operating receipts through the 91st account is more likely to be income of a "cash" nature.

Ultimately, the amounts of non-operating income, according to accounting data on the submitted accounts, should correlate with similar data in the income tax declaration. This point is worth keeping an eye on for at least two reasons. First, such conformity (or lack of it) can be checked by controllers. Secondly, this is a great way to independently verify the correctness of accounting and tax accounting for income in the whole organization.

However, in this regard, it is necessary to mention such incomes of the organization that are reflected in accounting (of course, in their own special order), but do not increase the income tax base. These types of income are listed in Article 251 of the Tax Code. The list of such income presented in it is very impressive, but all these receipts are united by one general rule: they do not form an economic benefit for the company, that is, they are not income as such in their meaning and, as a result, are not taken into account when calculating the organization's income tax.

Non-operating income is according to stat. 250 of the Tax Code of the Russian Federation, the costs of the company, not named in stat. 249, but involved in the process of calculating the tax base for business income tax. Namely, in this case, those receipts are meant that were not formed as a result of the goals of the company's work, but randomly, but nevertheless make a profit and require the transfer of income tax. A detailed list of 25 items is contained in stat. 250 of the Tax Code.

Non-operating income for income tax - list:

1. Income from the participation of the firm in the work of other enterprises.
2. The magnitude of positive exchange rate differences arising from settlements on foreign exchange obligations.
3. The value of positive exchange rate differences from the acquisition / sale of currency.
4. The amounts of penalties, penalties and/or forfeits, compensation for damage recognized by the counterparty-debtor or payable by court decision.
5. Proceeds from the use of intellectual rights.
6. Interest income accrued payable from borrowed liabilities.
7. When forming reserves by the company, recovered amounts.
8. Property or rights transferred to the enterprise free of charge.
9. Income from lease/sublease obligations.
10. Proceeds from transactions of participation in a simple partnership.
11. Previous earnings discovered in current periods.
12. Fixed assets and intangible assets received free of charge under international agreements.
13. Receipts from the cost of materials received during the analysis of fixed assets.
14. Charitable proceeds that are not spent for designated purposes.
15. Proceeds received for the purpose of forming reserves and spent for other purposes by companies conducting activities using radiation.
16. Funds from a decrease in the share or authorized capital with the simultaneous refusal of the enterprise to return the due value to the participants.
17. Receipts from the return of NCOs of contributions paid earlier, provided that such amounts are included in expenses.
18. Funds from the write-off of creditor obligations upon the expiration of the limitation period established by law.
19. Proceeds from transactions with various financial instruments.
20. Receipts from the identification during the inventory activities of surplus inventory.
21. Receipts from the cost of printed media products in cases of its replacement / return.
22. Proceeds from income adjustment.
23. Receipts from excise transactions.
24. Receipts from foreign controlled economic entities.
25. Cash receipts from the equivalent of securities or real estate transferred earlier for contribution to the endowment capital.

However, there are exceptions to the classification of income as income. So, it should not be taken into account when determining the income tax of the amount of deposits, advances, funds for intermediary transactions, borrowed amounts. The complete closed list contains stat. 251 NK.

How to keep track of non-operating income

When compiling reports / declarations on profits, the accountant needs to allocate amounts for non-operating receipts separately from the main sales ones. Specially provided lines can be found in Sheet 02 and its appendices.

In accounting, such amounts are taken into account on the account. 91, not 90. At the same time, some operations are reflected through other accounts, for example, gratuitous receipt of fixed assets, is carried out on the account. 98. And when forming form-2 boo. reporting “Report on financial results” non-operating income can be contributed to lines 2320 (interest), 2340 (other income).

How to generate non-operating expenses in tax accounting

Non-sales expenses are costs that are justified from the point of view of economic feasibility and necessarily confirmed by primary documentation, not directly related to sales / production. The composition of non-operating expenses includes the costs named in stat. 265 of the Tax Code of the Russian Federation: the list, in contrast to the above non-operating income, is open.

Non-operating income tax expenses - list:

1. The amount of costs for property objects given under leasing transactions, including depreciation charges, provided that the activity is not systematic, in other words, it is not the main one.
2. Interest payments under any loan agreements for the actual period of use of loan amounts.
3. Costs arising from the issuance of securities, for example, registration, agent services, etc.
4. Maintenance/maintenance costs of the purchased securities.
5. Values ​​of negative exchange rate differences, except for prepayment.
6. The magnitude of negative exchange rate differences in the acquisition / sale of currency.
7. Costs arising from the formation of the amounts of allowances for doubtful debts of counterparties provided for by the accounting policy.
8. Costs arising from the liquidation of fixed assets, intangible assets, construction in progress, or equipment that has not been installed.
9. Costs for the maintenance of various facilities/capacities during conservation/reactivation activities.
10. Payments in court or arbitration proceedings.
11. Costs incurred by the enterprise in the presence of downtime in production or cancellation of orders.
12. Container costs.
13. Penalties for contractual obligations awarded by a court decision or recognized independently by the counterparty.
14. Bank services are recognized as non-operating expenses, but not indirect.
15. Costs associated with holding meetings of shareholders or other participants.
16. Costs arising in the process of mobilization preparation.
17. Costs arising from transactions with financial instruments.
18. Costs of paying buyers/consumers the discounts/premiums stipulated by the contractual terms.
19. Target deductions for lotteries.
20. Other non-operating expenses may include other reasonable expenses, if primary supporting documentation is available.

What other expenses are considered non-operating for tax purposes?

According to stat. 265, paragraph 2 of the Tax Code of Russia, non-operating expenses are the amounts of losses formed in the current time. These are, first of all, losses that were formed in the past, but have been revealed only now. In addition, these are the amounts of bad debts not covered by reserves; losses from circumstances related to emergency, downtime or natural disasters; the amount of shortages; losses incurred in the purchase of contracts for the assignment of claims.

What is included in other non-operating expenses

Other non-operating expenses are various non-statutory expenses. 265 of the Tax Code of Russia, the costs accepted when the base for business profit tax is reduced, justified and confirmed. For example, this is the payment of a premium under a service agreement or the amount of an arbitration fee paid, etc. It is incorrect to attribute banking services to other expenses for NU, since stat. 265 expressly provides for a separate subparagraph 15 of paragraph 1 to reflect such costs.

Non-operating expenses - what kind of account is this?

The formation of postings for non-operating costs in accounting is carried out using the account. 91 by making entries for other expenses. Accounting details are regulated by PBU 10/99, which sometimes leads to differences in the preparation of accounting and tax reports. The moment of posting depends on the cost item, for example:

• For depreciation - reflect monthly.
• For the services performed by third-party companies - they are reflected as of the date of preparation of the documentation or according to contractual terms.
• For interest borrowed payments - reflect monthly on the last date.
• For punitive contractual sanctions - at the time of the court decision or recognition of the penalty.
• When using reserves - on the date of accrual.

When filling out the profit declaration, a special line of Sheet 02 with annexes is highlighted in the form. In form-2, all types of other expenses are entered in line 2350, and interest is reflected in line 2330.

Note! Do not confuse non-operating expenses with indirect ones, these are different terms. Such a gradation of costs is associated with the way they are assigned to the implementation / production in accordance with the norms of stat. 318.

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In accordance with the tax code of the Russian Federation, non-operating expenses are considered to be expenses that are not related to the production and sale of products, they also include losses that the taxpayer received in the current reporting period that are not related to the main activity.

In accounting, such expenses are written off under account 91 “Other income and expenses”.

Damage caused by emergency situations is reflected in account 99 “Profit and Loss”.

List of non-operating expenses

Full list of non-operating expenses listed in Art. 265 of the Tax Code of the Russian Federation, there are 23 species in total.

The main ones from the list of expenses for non-operating operations are:

1. Expenses spent on the maintenance and upkeep of property that has been leased or leased.
2. Interest paid on the obligations of the enterprise, bearing a debt nature. They include not only interest on loans and credits, but also interest accrued on securities issued by the organization. The amounts that were accrued for this reporting period are taken into account.
3. Costs incurred in the process of manufacturing and issuing own securities(starting from the purchase of forms, registration of documentation and ending with the costs incurred in the preparation and maintenance of the relevant register and ensuring the publicity of this information, which is provided for by law).
4. Costs incurred to service the acquired securities from the moment you receive information about them.
5. Expenses that were formed due to the difference in the exchange rate during the revaluation of property, the value of which is reflected in foreign currency.
6. Expenses incurred upon liquidation of fixed assets decommissioned, including undercharged depreciation.

This also includes expenses incurred during the liquidation (dismantling) of objects of construction in progress. Undercharged depreciation is included in non-operating expenses only if it was accrued using the straight-line method.

1. The cost of conservation and re-preservation of production.

The transfer of fixed assets for conservation must have appropriate documentation. The decision must be signed by the head of the organization. And it must be accompanied by an estimate.

1. Container costs.
2. Legal expenses. It should be noted that in the event that issues that are not related to the production activities of the organization are resolved in court, they do not reduce the tax base.
3. Fines, penalties and other sanctions which came into force as a result of the judgment rendered.
4. Expenses for the payment of taxes and fees related to the work performed, services rendered, in the event that the obligations to creditors for this supply are fulfilled in this reporting period.

This includes tax expenses: income tax, VAT, state duty.

1. Banking services are also recognized as non-operating expenses.
2. Expenses incurred on the payment of a premium that the seller pays to the buyer, in the event that he fulfills certain clauses of the contract, for example, when fulfilling a purchase plan in this period.

To recognize the cost of the premium paid to the buyer, when fulfilling a number of contractual obligations, this method of obtaining a discount must be prescribed in the marketing policy of the enterprise.

1. Expenses that are formed during the formation of a reserve for future expenses.
2. Leisure and charitable expenses.
3. Funds spent on organizing and holding a meeting of shareholders, including rental of premises for the meeting, postage for mailing notices, etc.

Change! By decision of the government from 01.01.2006, not only expenses for holding and organizing the annual meeting of shareholders, but also holding extraordinary meetings are recognized as non-operating.

1. Other expenses not related to the main activities of the organization and having confirmation.

Losses included in non-operating expenses

Losses incurred during the reporting period and equated to non-operating expenses include:

Important! If the data in the previous tax period is found to be unreliable, submit a clarifying declaration to the tax authorities in a timely manner.

1. Debt obligations to the organization, which are classified as uncollectible.

1. Losses incurred by organizations during the period of downtime due to internal production reasons.
2. Losses resulting from fire, emergency or natural disasters.
3. Lack of material assets identified during the audit or inventory in the event that the guilty person was not identified. This also includes the costs that were incurred to eliminate the consequences of the emergency, as well as the costs aimed at preventing these consequences.

Important! Properly document the event. Namely, to document that a certain natural disaster took place in the territory where the organization is located. And submit a document that indicates the amount of damage identified during the inventory process.

1. Other losses.

Why is accounting for non-operating expenses so important?

The correct definition of non-operating expenses will help to reduce the tax base when calculating income tax.

If the accrual method is used when accounting for expenses, then paragraph 7 of Art. 272 of the Tax Code of the Russian Federation. In the case of applying the cash method, paragraph 3 of Art. 273 of the Tax Code of the Russian Federation.

In order for the acceptance of non-operating expenses to reduce the tax base not to cause unnecessary questions from the tax authorities, it is necessary to reflect all controversial and unclear points in the accounting policy of the organization.