How to fill out an advance report 1c. Filling out and sample advance report. The procedure for compensating for overruns at the cash register

You can reflect expenses with accountable persons in 1C-ERP software using several types of expense report documents. It all depends on the purpose of the advance used. We'll tell you how to reflect advances in 1C.

How to get to the section with advance reports in the 1C program

When you click the “Create” button in the “Advance reports” tab, we get three options to choose from:

• advance report on expenses and payments to the supplier;
• advance report - receipt of goods and services through an accountable person;
• advance report - receipt of monetary documents through an accountable person.

Let's look at the purpose and execution of each document separately.

Advance report on expenses and payments to the supplier

Companies most often use this document to record travel expenses. It is also possible to reflect the work and services purchased by the accountable person. The document is drawn up when writing off the cost of work and services as expenses in correspondence with balance sheet accounts 20, 23, 25, 26, 28, 44 and others.

Also, this type of advance report is used when purchasing inventory items, which include VAT, for administrative and economic needs (more on this in the following paragraphs).

The document consists of four tabs. Filling out the report begins with the first tab - “Basic”. The following details are indicated here: organization, full name of the accountable person, division. Also in the tab you can select the currency of the document and write a comment.

How to check an advance report

Sergey Razgulin answers,

Actual State Councilor of the Russian Federation, 3rd class

“When you receive an advance report, fill out a receipt in it (a detachable part of the report) and give it to the employee. It is needed to confirm that the report has been accepted for verification. And the check is as follows.

First, control the targeted spending of money. To do this, look at the purposes for which the employee received money from the organization. These data are indicated in...”

Let's say the travel expenses amounted to 8,900 rubles. This amount includes daily allowance - 2100 rubles, railway ticket - 2400 rubles, incl. VAT 33.25 rubles, and hotel accommodation - 4400 rubles. The accountant will fill out the expense report as in the figure below

We pay attention to the method of allocating VAT: since VAT was only partially included in the ticket price (218 * 18/118 = 33.25 rubles), we split the ticket into two lines - the amount without VAT and the amount with VAT.

The third tab is “Payment to suppliers”. Let's ignore it for now. It is used when an accountable person acquires material assets.

In the “For Printing” tab, fill in the details that are necessary for visualization in printed form AO-1.

After filling out all the tabs, the advance report is processed and a printed form is displayed.

In the lower left corner there is a link “Make a purchase ledger entry.” It is used to create an entry in the purchase book and deduct VAT. When clicked, a window pops up with filled-in data for creating a purchase book (the “Values” tab) and a link to our advance report (the “Payment Documents” tab).

In the “Additional” tab, indicate the ticket number and date, as well as the transaction type code and the date of the advance report.

Advance report - receipt of goods and services through an accountable person

This document is used to reflect the expenses of accountants for the purchase of inventory items. But only if the receipt does not include VAT.

What an advance report looks like in 1C-ERP - receipt of goods and services through an accountable person

By analogy with the advance report on expenses and payments, the supplier needs to fill in the organization, full name of the accountable person and currency. But here it is also necessary to indicate the warehouse to which the goods and materials received from the accountable person need to be capitalized.

In the “Products” tab, all goods purchased by the accountable person are listed accordingly. This is done through the “Add” button indicating the quantity and price per unit of the product.

In the “Additional” tab, we indicate all the necessary details to reflect the receipt of goods and materials and the printing of AO-1.

An important characteristic feature of the expense report under consideration is the type of business transaction - “Purchase through an accountable entity.” When this attribute is changed, the document changes its meaning.

You can also print the AO-1 form using the “Print” button.

Advance report for administrative and economic needs with VAT

In the previous version of reflecting the receipt of inventory items, it is not possible to accept VAT. Therefore, when an accountable person purchases goods with allocated VAT and an issued invoice and delivery note, you can use the following method. When generating the “Receipt of goods and services” document, we establish the type of business transaction - purchase from a supplier.

In this case, the document must be completed according to the principle of normal receipt. Here you can see the new details to fill out. For example, “Taxation”, where we select “Purchase is subject to VAT”.

In the “Basic” tab, you now need to specify the supplier, contract, warehouse and currency, and in the “Goods” you need to enter the purchased inventory items, quantity, unit price and VAT rate.

After filling out the document, the document is processed and an invoice is entered on its basis (link in the lower left corner “Register an invoice”). The program generates the postings itself:

• Debit 10 Credit 60
• Debit 19 Credit 60

This document will no longer be in the advance reports journal, but in the receipts journal in the “Purchases” section.

The next step will be to generate the document “Advance report on expenses and payments to the supplier,” which we have already discussed above. In the “Basic” tab, we also fill in the organization, full name of the accountable person, and division.

Then go to the “Payment to supplier” tab. Here, click the “Select by balances” button and set the filter by the desired counterparty. Among the selected receipts of goods and services, select the one you need and add it to the expense report using the “Move to document” button.

• Debit 60 Credit 71

With these simple steps, we capitalized the employee’s financial report, took into account the received VAT and closed the debt on account 71.

Advance report for the purchase of monetary documents

The third type of advance report is used to reflect purchased monetary documents, which include train tickets, airline tickets, gift certificates, etc. It is filled out in the same way as for the receipt of goods and services from the accountable person.

The “Cash Documents” tab lists all the documents that the accountant purchased, as well as their quantity and cost.

In the “Advanced” tab you also need to fill in the information for printing.

Then click on the “Print” button and receive a printed form of the expense report. In it, the score 71 will correspond with the score 50.

An expense report is such a familiar and simple document at first glance, but nevertheless, when working with it, users of the 1C: Accounting 8, edition 3 program often have various questions. In our new article we will look at where to find, how to fill out this document and what transactions it makes.

So, let's start with the fact that, as a rule, first we give money to the accountable person either from the cash register or transfer it from the current account. For the program to work correctly and automatically, this must be done correctly.
Cash withdrawal(RKO) we create with the type of operation Issuance to an accountable person:

When debiting from a current account, we also select the appropriate type of operation Transfer to an accountable person:

After our accountant has brought us all kinds of documents, we need to draw up an advance report. This document is located in the section Bank and cash desk:

We create a new expense report. We fill in the organization, accountable person, and when posting goods, be sure to indicate the warehouse. After filling out the document details, we move on to reviewing each tab of the Advance Report.
First mortgage Advances. Here we must indicate the documents with which the money was issued to the accountable person and on which we are drawing up a report. This can be either cash settlement or write-off from the account:

And when choosing advance payment documents, it will be important how we formalized this issue in the program. Since the program automatically selects cash orders or debits from the current account only for a given person and the corresponding type of transaction!

Those. if we chose the transaction type other write-off, for example, and indicated account 71, then of course we received the correct posting, but the program will not be able to select these documents in the expense report.
Now let's go to the bookmark Goods. This tab is filled in if our employee bought some goods, paid for them immediately and we want to accept them for accounting with an advance report without using account 60. Moreover, if the supplier presented VAT, which we will accept for deduction, then here , when you check the SF checkbox and fill in the invoice details, the program will automatically generate an invoice received upon execution:

What kind of postings does the document make in this case? Look how interesting it is. We capitalized the goods to 41 accounts, bypassing 60. By the way, if instead of goods you need to capitalize materials, you just need to change the accounting account in the document, or to automatically fill out accounting accounts, maintain the item reference book correctly. You can read how to set up accounting accounts in our article Item Accounting.

Bookmark Returnable packaging is filled out if we receive goods in containers that must be returned to the supplier. This situation is extremely rare, so I suggest not considering it.
If we want to pay the supplier through an advance report and at the same time draw up a document separately in the program Receipt (act, invoice) then for this you need to use a bookmark Payment. Here it is also important to correctly fill out the details of the payment document, supplier, and contract. And here we no longer indicate the invoice. It is reflected when the invoice is generated.

In this case, the document entries will be as follows:

Those. Let us once again draw your attention to the fact that for the same invoice you need to fill out only one tab in the advance report OR Goods OR Payment. Otherwise, the transaction amounts will be doubled.
Well, the last tab in the expense report is Other. Here, as a rule, travel expenses, ticket costs, fees for obtaining some certificates, and postage are reflected. If, for example, we need to deduct the VAT allocated in the ticket, then we need to complete this operation in the same way as we did on the Products tab. Those. check the box SF, fill in all the details of the invoice and when conducting an advance report, the program will do everything automatically: generate an invoice, highlight and accept VAT for deduction:

In the same section, for each expense, it is important to correctly indicate the cost account to which these expenses and all sub-accounts will be attributed:

In this case, the document makes the following entries:

Now let's look at the printed form of the document. By button Seal we receive a unified form that reflects the amount of the advance paid to the employee, the amount of money spent and the debt owed by the accountable person.

In our case, we issued money for reporting in two amounts: from the cash register and from the current account. The employee did not report for the entire amount, so he still owes us 9100. Of course, it is still better to check the settlements with accountable persons for SALT in account 71:

This means that all we have to do is issue a return of unused funds to the cashier. The most convenient and fastest way is to create a document Cash receipt based on the advance report:

When generating a document in this way, the program will do everything itself: select the correct type of operation, the accountable person, enter exactly the amount that the employee must return, and even fill in all the details of the printed form automatically:

And finally, let’s check the SALT by count 71:

Everything is fine. All settlements with the accountable are closed.
That's all I wanted to tell you about filling out the document. Advance report. As you can see, if you carefully fill out all the details and parameters, the program itself will help you do everything correctly.
If you have any questions, write to us. Thank you for being with us.

Quite often, in the economic activities of an organization, employees of the company are given cash and non-cash funds (also monetary documents) for reporting purposes. Which are subsequently used to pay for the business needs of the enterprise, to purchase travel tickets, and to pay for hotel services during business trips. The list where accountable funds can be used is very large; it is not regulated by anyone. Let's look in this article at the topic where and is located.

How to find an advance report in the 1C program

To find an advance report, you need to select the “Bank and cash desk” section in the main menu of the “1C: Accounting” program version 8 Taxi interface, then in the “Cash desk” block find the “Advance report” position. After these steps, you will be taken to the “Advance reports” journal. Next, click on the “Create” button.

An advance report appears on the screen, which must be filled out, based on the primary documents submitted to the accounting department of the enterprise and attached to the advance report.

Filling out an advance report in the 1C program

The following fields are filled in the document header:

• Date of;
• Number;
• Organization;
• The accountable person can be an employee of the organization or an individual acting under a power of attorney;
• A warehouse is selected if goods and material assets are purchased, which are subsequently handed over to the warehouse to the financially responsible person.

The document, in the tabular part, has several tabs; they are filled out depending on the documents attached to the expense report and the funds received by the reporting party:

• Advances;
• Goods;
• Returnable packaging;
• Payment;
• Other.

In order for the first tab to be automatically filled in in the tabular part of the document when the accountable person receives an advance, it is necessary to create an advance report based on. This can happen when you select “Create based on” two positions, one of which is “Cash Withdrawal”, the other “Write-off from Current Account”.

On the first tab, a position is also filled in when issuing monetary documents to the report; this could be, for example, a travel ticket purchased by an organization.

You can not create an advance report based on the transactions entered into the database, but manually select the document on receipt of the advance for the subreport by clicking on the “Add” button. After these steps, the field in the tabular part of the first tab “Advances” becomes active.

When purchasing goods for cash, from an accountable amount, you must fill out the second tab, which is called “Goods”.

In this case, in the tabular part of the document, you need to enter the following data:

• Expense document;
• The product range is selected from the directory;

Be careful, if this product is not in the “Nomenclature” directory, then you must first fill out a card for it, which indicates the name, unit of measurement and other details.

• Quantity;
• Price;
• VAT rate;
• Name of the supplier, taken from the “Counterparties” directory;
• Invoice details;
• Cost accounts and VAT account.

The amount and total will be filled in automatically.

When paying for goods or services to counterparties from accountable funds, the fourth tab in the expense report is filled in, which is called “Payment”. When you click it, a tabular section opens in which you need to fill in the following data:

• The expense document is the name of the document;
• Counterparty and agreement;
• The contents of the operation are filled in manually, without reference to the reference book.

The settlement accounts to which the amount of costs will be allocated are entered automatically, this is account 60 “Suppliers and contractors”, but this account can be changed by referring to the directory “”.

The fifth tab, “Other,” is filled out not only in cases of providing documents related to an employee’s business trip, but also to pay for the business needs of the enterprise and other expenses.

Just like on other tabs, fill in:

• Document (expense);
• Nomenclature;
• VAT amount;
• Total is filled in automatically;
• Provider;
• The indicator is set in the “Invoice” column whether there is an invoice or not;
• The indicator is set in the “BSO” column whether this is a strict reporting form or not;
• Fill in the invoice details;
• The cost account for accounting (accounting) is selected from the chart of accounts, and the cost sub-account is also selected from the directory;
• The expense account for NU (tax accounting) is selected from the chart of accounts for tax accounting, and the subaccount of expenses is also selected from the directory;
• Select a VAT account.

In cases where funds against the report were issued for depositing them into the cash register of the supplier of goods (works, services) to pay off accounts payable, the Payment tab is filled in in the advance report.
Let's look at filling out a document when drawing up a payment report to a supplier using the following example.
Example 3-4
An employee of the organization Romanova S.S. On May 19, 2008, funds in the amount of 2,360 rubles were issued from the cash register. on account for depositing into the cash register of Veresk LLC as payment for act No. 1.
The next day, an advance report was submitted to the accounting department, to which was attached a receipt for PKO No. 56 dated May 19, 2008 about the receipt of funds at the cash desk of the organization Veresk LLC.
In the list of Advance reports (menu Cashier -> Advance report)
open the new document form, fill out the “header”, “footer” and the Advances tab (Fig. 3-20).


Go to the Payment tab, add a new line to the table section, in which we indicate (Fig. 3-21):
in the Counterparty column - Veresk LLC (selected from the Counterparties directory);
in the column Counterparty Agreement - act No. 1 dated May 16, 2008 (by selection from the directory Counterparty Agreements);
in the Amount column - 2360 rubles. (amount of funds deposited at the supplier’s cash desk);
in the columns Type of entry, document, Date of entry, document and Document number of a third-party organization - respectively, KPKO receipt, 05/19/2008, 56.
in the Contents column - payment for act No. 1 dated May 16, 2008;
in the Settlement Account column - the accounting account in which the repaid debt is recorded (account 60.01 “Settlements with suppliers and contractors” is entered by default);
in the Advance Account column - an accounting account in which the amount paid to the supplier should be taken into account if it is an advance (account 60.02 “Advances issued” is entered by default).

The issuance of funds by an organization to a person in an employment relationship with it is standard business practice. The money that the company, with the participation of the accounting department, transfers for reporting is accompanied by documentation confirming its intended use. Documents are carefully reviewed by regulatory authorities. The main question of concern to employees responsible for the expense report: both accountants and accountable persons - what can be taken into account?

Despite the abundance of explanatory letters, guidelines, guidelines and instructions, many issues remain controversial. An employee whose “hands” are entrusted with accountable funds is constantly forced to think about how to collect documents confirming his expenses, and the accounting department has to check the submitted papers and checks line by line. In general, the following rules apply to advance money:

1. Funds are issued for business and operational needs and travel expenses.
2. The basis for issuing funds is the order of the manager. The manager makes a decision after the accountable person submits an application.
3. After making the expenses for which the funds were allocated, they must be reflected in the report, attaching supporting documents.
4. The accountable person must submit an advance report with justification for expenses to the accounting department within three days after the official date of return from the business trip. This date is considered to be the date indicated on the return ticket or waybill if the employee uses a car.
5. If an employee receives money for business needs, then he must submit an advance report within the time limits established by a special order of the head of the organization. As a rule, such an order is issued in the form of an annex to the accounting policies of the organization.
6. Employees of the organization must be familiar with all administrative documents relating to the procedure for issuing money on account and submitting advance reports confirming expenses.

What documents are officially accepted as justification for expenses?

This issue creates the greatest difficulties for all participants in checking advance reports: both for the checking workers and for the reporting ones. According to the current established practice of tax audits, supporting documents are:

• cash register receipt;
• passenger tickets, boarding pass;
• sales receipts/invoices;
• receipts, strict reporting forms (SSR) and other forms on the basis of which one can draw a conclusion about the validity of expenses.

In practice, for each item on the list, the accountant may have certain requirements, and accountable persons may have questions.

Here are some examples

1. Documents compiled in a foreign language must be translated into Russian.

   Not all information specified in the document is subject to translation, but only that which is essential for accounting.

2. Is it possible to indicate dates in the expense report that fall on weekends or holidays?

   If days on business trips are considered, they are indicated in the report as part of the total duration of the business trip, determined by the order and passenger tickets (waybills). For these days, daily allowances are paid as usual.

   If we consider the days when inventory items are purchased or any services are provided to the employee, then questions may arise related to the involvement of the employee in performing work duties on weekends. The procedure for working on weekends is established by the Labor Code of the Russian Federation and is controlled by the labor inspectorate. Therefore, it is better to avoid completing documents on weekends and, as expected, take a break from work. It is not recommended to invite business partners to a representative dinner on a weekend or holiday.

3. An organization can independently develop an advance report form and approve it in its accounting policies.

   The mandatory use of the unified form AO-1 has been abolished since 2013. In practice, many continue to use the old “verified” form, which has two sides (approved by Resolution of the State Statistics Committee of Russia dated August 1, 2001 N 55). The first side (title side) is filled out by the accountable person and the accountant, approved by the manager. The second (reverse) side is filled out by the accountable person and confirmed by his signature. On the second side, in the free lines, the accountable person lists all the documents that are attached to support expenses.

4. If funds were issued not in the form of cash (from the cash register), but via a corporate card to an account specially opened for such transactions, the procedure for filling out the advance report does not change.

   The legislation does not limit the amount of amounts that an organization can issue for reporting; they can be very significant, but even the smallest amounts issued must be taken into account in the advance report. At the same time, it is necessary to remember the legally established norms for cash payments between legal entities and individual entrepreneurs - no more than 100 thousand rubles under one agreement. If you need to purchase goods or materials in large quantities, the accountable person must take care in advance to agree with counterparties on the conclusion of contracts for each batch that does not exceed the specified limit for cash payments. This restriction does not apply to non-cash payments.

   In practice, restrictions on the issuance of amounts for reporting are established by corporate rules, which are defined in the company’s internal policies.

Cash and sales receipts - how to accept them?

Most often, reporting employees have difficulties with cash receipts - from stores, points of sale of tickets for public transport, gas stations (if you need to travel on company business by car). If other documents (invoices/sales receipts) are attached to cash receipts, then there will be no problems and they can be accepted for accounting.

Any documents can be attached to the advance report. Moreover, these documents must confirm not only the fact of payment for material assets, but also the fact of their receipt.

A cash receipt only confirms the fact of payment, so it is not enough to confirm the fact of purchase of goods (work, services).

The regulations on cash registers determine that a cash register receipt is a primary accounting document printed by a cash register on paper, confirming the fact of a cash payment and (or) payment using payment cards between the user and the buyer (client), containing information about these settlements registered cash register software and hardware that ensure proper accounting of funds during settlements.

Currently, the use of cash register technology is undergoing significant changes. The transition to a new order, modern and technological, will allow information about each purchase to be transferred online to the tax office, and buyers will receive and save cash receipts on their mobile devices.

On July 1, 2017, the old order will cease to apply. At the same time, service sector enterprises, owners of vending machines, as well as persons applying patents and UTII, that is, for small businesses that were not obliged to use cash registers, will have another whole year to switch to the new procedure; for them it becomes mandatory from 1 July 2018.

Thus, until mid-2018, there will be two procedures for issuing cash receipts: on old machines and new ones.

Following the previous procedure, it is necessary to check the presence of the following mandatory details on cash receipts:

• name of company;
• serial number of the cash register;
• serial number of the check;
• date and time of purchase (service provision);
• cost of purchase (service);
• a sign of a fiscal regime.

According to the new rules, the mandatory details of a cash receipt will be checked automatically in the format established by the tax authorities. This will greatly facilitate the control of documents confirming payment.

A mandatory element of the new cash register receipt is a QR code, thanks to which any buyer can check the legality of the purchase being made.

It must be remembered that in some cases it is allowed to issue not a cash receipt, but a strict reporting form (SSR).

The cash receipt and strict reporting form must contain, except in cases established by law, the following mandatory details:

• serial number for the shift;
• date, time and place (address) of settlement;
• name of the organization or surname, name, patronymic of an individual entrepreneur;
• taxpayer identification number;
• the taxation system used in the calculation;
• sign of calculation (receipt of funds from the buyer - receipt, return to the buyer of funds received from him - return of receipt, issuance of funds to the buyer - expense, receipt of funds from the buyer issued to him - return of expense;
• name of goods, works, services, payment, disbursement, their quantity, price per unit taking into account discounts and markups, cost taking into account discounts and markups, indicating the value added tax rate;
• the calculation amount with a separate indication of the rates and amounts of value added tax at these rates;
• form of payment (cash and (or) electronic means of payment), as well as the amount of payment in cash and (or) electronic means of payment;
• position and surname of the person who made the settlement with the buyer (client), issued a cash receipt or strict reporting form and issued (transferred) it to the buyer (client);
• registration number of cash register equipment;
• serial number of the fiscal drive model;
• fiscal sign of the document;
• the address of the website of the authorized body on the Internet, where the fact of recording this calculation and the authenticity of the fiscal indicator can be verified;
• subscriber number or email address of the buyer (client) in case of transfer of a cash receipt or a strict reporting form in electronic form;
• the email address of the sender of the cash receipt or strict reporting form in electronic form in the event of transfer of a cash receipt or strict reporting form in electronic form to the buyer (client);
• serial number of the fiscal document;
• shift number;
• fiscal sign of the message.

The organization's posting of inventory items acquired for it by an employee is carried out on the basis of primary accounting documents, in particular an advance report, sales receipts, as well as documents confirming the fact of payment - KKM checks, receipts for a cash receipt order (see letter from the Federal Tax Service dated June 25. 2013 N ED-4-3/11515@).

At the same time, part 2 of Art. 9 of Law N 402-FZ defines a list of mandatory details that any primary accounting document must contain. Namely:

1. Title of the document;
2. date of document preparation;
3. name of the economic entity that compiled the document;
4. content of the fact of economic life;
5. the value of the natural and (or) monetary measurement of a fact of economic life, indicating the units of measurement;
6. the name of the position of the person (persons) who completed the transaction, operation and is responsible (responsible) for the correctness of its execution, or the name of the position of the person (persons) responsible for the accuracy of the execution of the event;
7. signatures of the persons provided for in paragraph 6 of this part, indicating their surnames and initials or other details necessary to identify these persons.

Invoices submitted for reporting must be drawn up on behalf of the organization, and not the individual employee, otherwise the costs for them will be difficult to attribute to the company’s costs.

In 2016, the Supreme Court of the Russian Federation indicated (determination of the Supreme Court of the Russian Federation dated 03/09/2016 No. 302-KG16-450) that primary documents are recognized as executed in violation of the requirements of the law and are not accepted for accounting in the following cases:

• lack of information in them necessary to identify the persons who signed them;
• when the name of the purchased goods is not clearly indicated (for example, “household expenses, office supplies, household chemicals, building materials, expenses, children’s New Year’s gifts”);
• there is no date of compilation;
• The columns “quantity” and “product price” are not filled in;
• The seller's signature is missing.

If the transaction performed is subject to VAT, then invoices must be attached to the documents for the purchase of goods, works, and services.

Business trip: what can be taken into account?

Documents that confirm the expenses of business travelers usually include:

• round-trip tickets for air, railway, and bus transport, cash receipts for the issuance of bed linen;
• confirmation of travel expenses to train stations/airports located outside cities, in hard-to-reach areas;
• documents from the place of residence - hotel bills, strict reporting forms or cash receipts;
• travel insurance policies;
• documents confirming payment of other travel-related fees;
• documents on payment for obtaining visas.

To confirm payment for the use of a passenger taxi, a cash receipt or receipt in the form of a strict reporting form is issued. The specified receipt must contain the required details:

• name, series and number of the receipt for payment for the use of a passenger taxi;
• name of the freighter;
• date of issue of the receipt for payment for the use of a passenger taxi;
• cost of using a passenger taxi;
• last name, first name, patronymic and signature of the person authorized to carry out settlements.

In the receipt for payment for the use of a passenger taxi, it is allowed to place additional details that take into account the special conditions for the transportation of passengers and luggage by passenger taxis.

Thus, the driver of a passenger taxi is obliged to give the passenger at the end of the trip either a cash receipt printed by cash register equipment, or a receipt in the form of a strict reporting form, which must contain the established details.

Let's sum it up

The advance report is checked by the accounting department for the intended use of funds, the presence of primary documents confirming the expenses incurred, and the correctness of their execution.

The verified expense report is approved by the head of the organization or another person with appropriate authority. Based on the data of the approved advance report, the accounting department writes off accountable amounts in the prescribed manner.

BDO Unicon Outsourcing employees are always ready to tell you what difficulties you may encounter when filling out an advance report, what can be taken into account and how to draw up documents. The company offers a full range of consultations and professional services for