In article the reflection order in accounting and tax accounting of tires and accumulators is stated.
Autumn outside … Owners of wheel vehicles (further – KTS) know – came to prepare time for the technician for winter: to remove and charge the storage battery, to "change" an iron horse. A task of the accountant – it is correct to reflect such operations in the account. Thus it is necessary to know that the accounting of autotyres and accumulators has a number of features.
Operational norms
First of all I will note that for tires and storage batteries (further – AB) exist special normy, defining the average resource necessary for their safe operation.
Operational norms are established by orders of Ministry of Transport and communication of Ukraine from 20.05.06:
• No. 488 About the statement of Operational norms of an average resource of pneumatic tires of wheel vehicles and special cars, vyyopolnenny on wheel chassis, for special usloyoviya of operation (further – Norms for tires);
• No. 489 About the statement of Operational norms of an average resource of storage lead starterny batteries of wheel vehicles and the special cars executed on wheel chassis (further – Norms for AB).
As to tires, norms are established in such units:
• for cars – in one thousand km;
• for tractors – in motochasax.
I will notice what to apply the specified norms owe all enterprises maintaining KTS of general purpose and special cars, vypolnenyony on wheel chassis which move on a street road network of the general using and in special service conditions.
Pay attention: norms for tires not rasprostranyayutsya on KTS and special vehicles on wheel chassis which carry out only agrotekhniyochesky, timber and other technological operations without movement by a street road network of the general using (section 1 of Norms for tires).
It means that for such specialized agricultural cars, as combines (grain-harvesting, beet-harvesting, etc.) and tractors which vypolnyayut especially agricultural works, norms aren’t applied. Worn-out tires spisyvayutsya on the basis of the conclusion of specialists of technical services.
Norms for operation of accumulators ustanovleny in months.
It is necessary to emphasize also, as those and other norms are rather technical, than accounting documents. To establish and the more so korrektirovat them is an obligation of technical services (the chief of a motor transport service or the master mechanic). They can change them both towards increase, and in storonu reduction. The technique of correction of norms for special or actual service conditions, excellent from normal, is stated in sections 6 of Norms for tires and Norms for AB.
Workers of a motor transport service and mechanics make the corresponding calculations in writing and eat on consideration to the management. Accepted normy fix in the order on the enterprise and inform performers (drivers, traktoristov) and employees of accounting and economic service for control of write-off.
If norms aren’t established
Certainly, progress isn’t necessary on a place, there are new brands of a car therefore norms can’t capture all models of equipment. If for your KTS there are no deyyostvuyushchy norms, you can establish temporary norms of an average resource of tires and accumulators (item 3.7 of Norms for tires and section 5 of Norms for AB).
For this purpose it is necessary to address in the State motor transportation research and design institute (Kiev) which is engaged in development of such norms.
Important nuance: if the producer established other norms or guarantees for concrete konstrukyotsiya of tires, AB or KTS, the norms approved by Ministry of Transport, aren’t applied (item 3.8 of Norms to tires and item 3.9 of Norms for AB). Therefore I recommend proverit technical documentation for the car or the purchase and sale contract. Probably, there zafiksirovany necessary operational norms which you can use.
Acquisition of tires and AB
According to the Instruction about application of Book of accounts of accounting of assets, the capital, obyazayotelstvo and economic operations of the enterprises and the organizations, approved the order of the Ministry of Finance of Ukraine from 30.11.99 of No. 291, the tire reflects in subaccount 207 "Spare parts" to account 20 Proizyovodstvennye stocks. I consider that here it is necessary to keep account and AB.
At the same time I will notice that accounting of tires and AB zavisit from a way of their receipt on the enterprise.
Way 1. If you got a set of tires or AB, they should be considered by the piece, as stocks, on subaccount 207 according to P (C) BU 9 "Stocks". In tax accounting their cost otnositsya on gross expenses also participates in recalculation according to item 5.9 of the Law on profit. The sum of the VAT paid upon purchase (in the presence of the tax consignment note), joins in structure of the tax credit (subitem 7.4.1 of the Law on the VAT).
Way 2. If you got a vehicle, the accumulator and tires, both ustanovyolenny on wheels, and spare, separately aren’t considered – they will enter into a balance stoiyomost of equipment which is reflected on subschete 105 Transport equipment or 104 Cars and the equipment. Respectively in tax accounting of the technician will be a part of groups 2 and 3 of the main fondov, and it will be amortized further.
The analytical accounting of the tires being in a warehouse, conduct on deterioration degree (new, being in the use and subject eliminations), and takzhe to types, grades and the sizes. For this purpose rekomenduetsya to conduct special Cards of the account probega (practices) of the pneumatic tire (the form is given in the annex 5 to item 7.1 of Norms for tires).
In a card which get on each tire, otrazhayut all data on its work: run (narabotka) tires in a month (on the basis of waybills), given about a technical condition, dates of removal and installation of tires, the withdrawal reasons from operation, defects. The management of a transport economy analyzes information and establishes the reasons nedoprobega tires. The card with the corresponding conclusion of the commission about write-off of the tire and the indication of the bases for write-off can serve as the act on write-off (item 7.1 of Norms for tires).
The analytical accounting of accumulators keep on types and brands of cars, places of their storage and a tekhyonichesky condition (new, repaired and demanding repair). To each accumulator assign warehouse garage number and zavodyat the Card of the accounting of an operating time and tracking of a turn of AB (the form is given in the annex 12 to item 8.2 of Service regulations of storage svinyotsovy starterny batteries of wheel transportyony means and the special cars executed on wheel chassis, approved by the order of Minyotrans and communication of Ukraine from 02.07.08 of No. 795). In this card date of issue from a warehouse, number and make of the car on which this accumulator is established is specified.
Replacement and write-off
Operations on replacement of tires and accumulators don’t carry to technical re-equipment, reconstruction, modernization and other types of improvement of equipment (item 3.19 of Provision on maintenance and repair of road vehicles of motor transport, utverzhdenyony the order of Ministry of Transport of Ukraine from 30.03.98 of No. 102). They are considered as measures of maintenance of its working capacity and serviceability and join in structure of expenses (item 15 P (C) BU 7).
For write-off use Norms for tires and Norm for AB. If the actual run of tires or the narayobotka of AB reaches the established norms, the object is subject to write-off.
However, it not the only stipulation for a spisayoniya. If the average resource of the tire or AB is developed, but technical indicators allow further operation, it can be used. And naoborot if the resource isn’t developed, and objects became unfit for use (there is a conclusion of the commission), the tire or AB are written off.
Cost of the tires established on KTS and AB carry in the debit of accounts of expenses depending on where the equipment (accounts 23, 91 – 94 is used). Further the tire is reflected in the analytical account only by quantity (by analogy to MBP).
Replacement of AB is made only in exchange for the removed accumulator. The established accumulator is considered further in a card of the accounting of the main means.
At replacement of tires (for example, summer on winter) the removed tire will be considered in a warehouse in koliyochestvenny expression.
Besides, the accounting of return of AB and tires depends on their technical condition:
• if term of using (norm) expired, but they are suitable for use, they are necessary for restoring at the price of possible realization: Dt 207 – Kt 716 Compensation of earlier written off assets;
• if the length of life (norm) didn’t expire, and the tire prishla in worthlessness, on cost nedoprobega storniruyutsya expenses: Dt 23, 91 – 93 – Kt 207th "Spare parts". At the same time such cost of the tire belongs in subaccount 949 debit Other expenses of operating activities.
Application of norms with a view of the taxation
Not a secret that operational norms naxodyatsya also serve in a zone of special attention of taxing authorities as means of reduction of gross expenses and the tax credit. And though these norms are technical documentation, in tax accounting without them not to manage, especially so far as concerns write-off of nedoiznoshenny tires and AB.
That is it turns out that if tires or AB became unfit for use before the termination of terms of ekspluatatsionyony norms, means, the part of expenses on acquisition isn’t connected with economic activity.
Therefore in the account on the profits tax a part of cost of the tire, corresponding nedoprobegu, exclude from gross expenses by reflection of such sum in gr. 4 tables 1 of the K1/1 appendix to the declaration on the profits tax.
In the accounting of the VAT a part of the tax credit equal nedoprobegu of the tire, reduce a method "storno". The same concerns also accumulators which didn’t develop the standard resource.
Let’s consider, how are reflected in the accounting of operation with tires. Operations with AB carry out similarly.
Example
The enterprise bought one tire in cost of 480 UAH., including the VAT – 80 UAH. The tire was ustanovlena on the car ZIL-130. Its ekspluayotatsionny norm – 75 thousand km. The tire became unfit for use because of early wear. Its run made 50 thousand km.
Therefore, nedoprobeg tires it is equal: 75 thousand km – 50 thousand km = 25 thousand km.
Let’s define the sum of the VAT which should be excluded from the tax credit: 25 thousand km x 80 UAH.: 75 thousand km = 27 UAH.
Let’s calculate the sum of gross expenses which is necessary for reducing: 25 thousand km x 400 UAH.: 75 thousand km = 133 UAH.
E. VASILEVA, auditor.