Tax social concession provided wrongfully – whether to do personal income tax recalculation?

In this article the order of conducting accounting of expenses of branch "Plant growing" is stated.
The order of distribution of expenses on the maintenance of fixed assets, work in progress, and also the account on the lost crops is described.

The ACCOUNTING of EXPENSES IN PLANT GROWING

The accounting of expenses in plant growing is regulated P (C) by BU 16 "Expenses" and Methodical rekomendayotsiya (MR) No. 132,189.

Structure of expenses

In structure of expenses of production, including a rasteniyeyovodstvo, it agrees P (C) BU 16 (item 11) join:

• direct material costs;

•  direct costs on compensation;

• other direct costs;

• all-production costs (in a rural hoyozyaystvo on the basis of item 2.21 MR No. 132 they not delyat­sya on constants and variables). Such expenses (except charges of osnovyony means) on objects of the account proportionally to the sum of direct costs (without cost of seeds) are distributed.

For convenience we will present structure of expenses of a rasteniyevodyostvo on the scheme 1.

Scheme 1