In the publication the reflection order in the accounting of shortages and the losses arising in a storage time and transportations of agricultural products is considered.
Shortages and losses of finished product – the phenomenon frequent in the course of activity of agricultural enterprises. They can arise as within rates of natural loss under the influence of natural factors (shrinkage, spillage, aeration, etc.), and over such norms (plunder or negligence of responsible persons). Let’s consider a reflection order in the accounting of shortages and the losses arising in a storage time and transportations of agricultural products.
The accounting of losses within rates of natural loss
Accounting
After initial recognition agricultural products of own production estimate and reflect according to P (C) BU 9 "Stocks".
If as a result of spillage, shrinkage, evaporation and other natural processes at transportation or storage stocks lost a material tsenyonost and the enterprise can’t realize or use them for production, they bolshe aren’t an asset and are subject to write-off with balansa (item 27 P (C) BU 9).
Accounting of shortage and loss of stocks within rates of natural loss during a transyoportirovka and storage admit an other operayotsionny expenses of the reporting period (item 20 P (C) to BU 16) with reflection of their actual sebestoiyomost on subaccount 947 debit Shortages and losses from damage of values.
In the form of No. 2, the 2nd The report about financial rezultatax cost of the written-off agricultural products will be reflected by No.:
• in line 090 Other operating expenses f. No. 2;
• in line 130 Other operating expenses f. No. the 2nd.
Tax accounting
According to subitem 5.2.1 of the Law on shortage profit in predelax rates of natural loss join in structure of gross expenses as losses, inevitably voznikayoyushchy in the course of economic activity (Pisyyomo No. 6161 *), therefore VR and the tax credit not korrektiruyutsya.
Example 1
By results of inventory the selkhozpredyopriyaty revealed in the granary production shortage within the established norms of an esyotestvenny decrease in number of 0,21 t for the sum of 126 UAH.
(UAH.)
The accounting of losses over rates of natural loss
Accounting
Shortages and losses over rates of natural loss admit expenses of the reporting period with an otrayozheniye of their actual cost on the debit subscheta 947 (item 20 P (C) to BU 16, item 5.7 of Methodical rekoyomendatsiya No. 2 **).
At the same time before making decision on specific responsible for the sum of the specified shortages and losses otrazhayutsya on zabalansovy subaccount 072 Not compensated shortages and losses from damage of values at a rate of compensation to the enterprise of direct losses (initial cost of production plus the VAT, stornirovanny from the tax credit).
* GNAU Letter from 31.03.06 of No. 6161/7/15-0317.
** Methodical recommendations about accounting zapasov, approved by the order of the Ministry of Finance from 10.01.07 of No. 2.
Tax accounting
Unlike losses within rates of natural loss, shortages above permitted standard aren’t connected with conducting economic activity.
Profits tax. If the expenses included in structure of prime cost of a missing selkhozprodukyotsiya, were declared in the previous nalogoyovy periods, it is necessary:
• to carry out adjustment of cost of a material component of prime cost of agricultural products in the K1/1 appendix on the line A3 gr. 4 Stocks, isyopolzovanny not in economic activity;
• to exclude expenses on compensation, sotsotchisleniye, amortization etc. on the corresponding lines of the declaration on profit.
The expenses making prime cost of missing agricultural products, suffered in the current tax period, don’t belong to structure of VR and aren’t reflected in the declaration on profit.
If persons guilty of shortage are established and a predyopriyatiya direct damages are paid, according to subitem 4.2.3 of the Law on profit such sums don’t join in structure of a gross income as at a spisayoniya they were expelled from VR structure.
VAT. If raw materials, materials, works (service), vkhoyodyashchy in prime cost of missing production, priobreteny in the current tax period, the sum of the VAT paid to the seller, of Tax Code structure not in but are reflected in a line of 14 declarations on the VAT. If are acquired in the previous tax periods, the Tax Code sum on the VAT needs to be modified in a line of 16.3 declarations on the VAT with a sign -.
The sums of compensation received from guilty persons, the VAT aren’t assessed, as according to Zayokon’s subitem 3.1.1 about the VAT the taxation object is operation of delivery of the goods (works, services), and in understanding of this Law that isn’t considered vozmeyoshcheny items 1.4. The specified sums – only a kompensayotsiya of the losses suffered by the enterprise, instead of a kompenyosatsiya of cost of the goods.
Example 2
The agricultural enterprise at a transyoportirovka of agricultural products revealed sverkhyonormativny shortages in number of 0,5 t on summu 300 UAH. Cost of acquired TMTs in a stoyoimost of finished product on which shortage is revealed, makes 195 UAH., according to the VAT – 39 UAH.
(UAH.)
(On Balans-Agro newspaper materials).