Income expenses by means of transport. Modern problems of science and education

1 Federal budgetary educational institution of higher vocational education"Volga State Academy water transport»

Currently, one of the mechanisms to control financial results activities of inland water transport organizations (OVVT) is production and financial planning, the purpose of which is to achieve the maximum level of profit. Optimization of the management of the financial result of inland water transport organizations includes a prompt change in the planned indicators of income and expenses in accordance with changes in the demand for transportation and income rates, which affects the amount of the organization's expenses and allows for a comprehensive economic analysis of expenses. The article considers one of the methods for forecasting income, expenses and profitability of freight transportation of inland water transport organizations, a model is proposed to justify the income and expenses for the transportation of goods of inland water transport organizations to obtain maximum profit, which allows you to quickly respond to changes in market conditions.

forecasting

inland water transport

1. Abramov A. A., Mineev V. I., Vorobieva M. V., Makovetskaya T. V. Fundamentals of pricing in market economy: Monograph. - Nizhny Novgorod: Publishing House of the Nizhny Novgorod State University, 2008. - 324 p.

2. Weisblat B. I., Shilov M. E., Shilova E. G. Optimization of enterprise financial management: Computer-based approach: a tutorial. - Nizhny Novgorod: Moscow Institute of Law, 2008. - 104 p.

3. Industry instruction on the composition of costs and costing of works and services of enterprises of the main activity of river transport (approved by the Ministry of Transport of the Russian Federation on 08.03.1993 N VA-6/152).

4. Sivovolov N. V., Shchepetova V. N. Complex economic analysis economic activity enterprises of river transport: textbook. allowance. - N. Novgorod: FGOU VPO VGAVT, 2007. - 244 p.

5. Sheremet AD Comprehensive analysis of economic activity. – M.: INFRA-M, 2006. – 415 p. - (Higher education).

The effectiveness of the functioning of inland water transport organizations depends on their ability to provide the necessary profit. This should be expressed in achieving a certain level of profitability, which is calculated by dividing the profit from the transportation of goods by the amount of operating costs.

When planning income, it is necessary to predict the value of income rates and the volume of traffic. Previously, revenue rates (tariffs) for the carriage of goods were set for 1 ton of cargo of a certain group, taking into account the rates for initial-end operations or on the basis of an average planned cost transportation with accrual of profit up to 35% of the cost of transportation. Such approaches do not correspond to modern market conditions, since they do not fully cover the costs of transport organizations, do not take into account inflation and changes in the situation in the transport services market. Currently, inland water transport organizations, as a rule, sell services at free prices. The pricing policy of the enterprise is based on marketing research. The selling price (revenue rate) is formed under the influence of the ratio of supply and demand for each type of service in a certain market segment, the conditions of transportation, the term and type of payment.

When forecasting the volume of transported goods, you can use sales market research methods, for example, a heuristic forecasting method. This method is based on averaging information obtained by interviewing specialists. The forecast traffic volume is determined by the formula:

Vprogn - predicted volume of transported goods;

O - optimistic estimate of the volume of transported goods;

M - the most probable estimate of the volume of transported goods;

P - pessimistic assessment of the volume of transported goods.

It is also possible to carry out trend forecasting for individual cargoes or groups of homogeneous cargoes:

, (2)

t is the growth rate, which is found from the expression:

Vtek - the volume of traffic for navigation in the current year,

Vpr - the volume of traffic for navigation in the previous year.

If there is dynamics over a number of years, the growth rate indicator obtained by averaging can be used:

, (4)

n is the number of years;

t is the growth rate.

Based on these methods, a demand forecast is made for each type of transportation:

хi - income rate for transportation of one ton of i-th cargo or line;

Ni is the forecast demand for the transportation of the i-th cargo at the revenue rate di;

d1i, d2i… - possible income rates for the transportation of one ton of the i-th cargo in the planned period (navigation) in a certain direction, rub.;

A1i, A2i… - the forecast volume of demand for the i-th cargo in the planning period at the rates d1i, d2i …, respectively.

Cargo operating costs include direct fuel costs, port and navigation fees, seafarers' wages and social insurance contributions, repairs, COF, depreciation of ships and others, as well as indirect costs- the share of the cost of managing a shipping company.

To manage costs, it is necessary to classify them in relation to the change in the volume of cargo transportation into fixed and variable. Variable expenses include expenses for fuel, disbursements, navigation fees, a variable part of the salaries of seafarers and social security contributions, free meals, lubricants and navigational materials, electricity, travel expenses, comprehensive fleet maintenance, ship communication services. TO fixed costs it is possible to include the fixed part of the salaries of seafarers with deductions for social insurance, services of state regulatory bodies, depreciation of the vessel and equipment, insurance of the vessel, rental of the vessel, repair of vessels. Also, fixed costs include indirect costs for the maintenance and management of the shipping company.

Specific variable costs for the transportation of 1 ton of the i-th cargo is determined by the formula:

, (5)

ERperem - variable operating costs;

k - items of variable expenses.

Let us consider a method for forecasting income, expenses and profitability of OVVT freight traffic. When forecasting costs, we will proceed from the value of specific variable costs for each direction of transportation and the value of fixed costs.

Assuming that the forecast demand curve (dependence of demand volume on price) is a linear function of the form:

Let's build a demand function for each direction (line) of cargo transportation:

(9)

Then the dependence of the income rate on the volume of demand will have the form:

Taking into account the accepted designations, we determine the gross revenue in the planning period:

, (11)

Gi = min (Gpr i, Ni),

Gi - the volume of transported i-th cargo,

Gpr i - carrying capacity of the fleet for the i-th cargo.

The value of the operating costs for the transportation of goods can be expressed by the following formula:

(12)

Variable costs are found by the formula:

, (13)

Si - specific variable costs for the transportation of 1 ton of cargo,

m - number of directions (lines).

Having the predicted values ​​of the company's income and its costs, we determine the gross financial result (FR):

(14)

Then taxable income (P) is defined as:

(15)

a, profitability (R):

(16)

The task of managing income and expenses can be formulated as the following model: find indicators (Gi*), (xi*) that provide the maximum value of profit, under the restrictions:

• the volume of traffic for each type of cargo must be a non-negative number: Gi≥0;
• the income rate for the transportation of goods should not be less than the specific variable costs for the transportation of 1 ton: хi > Si;
• the profitability of transportation should not be less than the desired level of profitability: R ≥ Rо.

The formulated problem is a non-linear mathematical programming problem, which can be solved using software product MS Excel, which has the add-in "Search for a solution" as part of the mathematical software.

To illustrate the proposed methodology, let's calculate the level of income and expenses for a given profitability to maximize profit with the following initial data (table 1).

Table 1

Initial data

The cost of management and maintenance of the shipping company is assumed to be 20 million rubles.

Calculation results:

With a given profitability of 15%, the optimal income rate for table salt is 247 rubles / t, the optimal volume of transportation is 382195 t; the optimal yield rate for scrap metal is 438 rubles per ton, the optimal volume of transportation is 613,750 tons. The profit from the transportation of goods in general will be 47,431 thousand rubles.

Thus, the proposed model allows economic justification income and expenses and respond quickly to changes in market conditions.

Reviewers:

Weisblat Boris Isaevich, Professor, Doctor of Engineering. in Economics, Professor of the Department of Venture Management, Nizhny Novgorod Branch of the Higher School of Economics Research University, Nizhny Novgorod.

Makarova Larisa Grigorievna, Professor, Doctor of Economics. Sciences, Professor of the Department accounting, analysis and audit of the Nizhny Novgorod branch of the Research University "Higher School of Economics", Nizhny Novgorod.

Bibliographic link

Other types of transport works and services. This information is contained in the reports of transport companies on their financial activities, in reports on the costs of production and sale of products, works and services, as well as in the reports of enterprises in other industries that have auxiliary transport units.

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Lecture, abstract. The concept of budgeting and budgeting - the concept and types. Classification, essence and features.

Budgeting at a transport company

Pursuant to the Accounting Reform Program in accordance with international standards financial statements approved by the Government Russian Federation dated March 6, 1998 N 283, I order:
Approve the attached Instructions for accounting for income and expenses for ordinary activities for road transport.

Minister
S. Frank

Instructions for accounting for income and expenses for ordinary activities in road transport

I. General provisions

1. The sectoral instruction for accounting for income and expenses for ordinary activities in road transport (hereinafter referred to as the Instruction) was developed in accordance with the Accounting Regulation "Income of the organization" RAS 9/99 (hereinafter referred to as PBU 9/99), approved by order of the Ministry of Finance of Russia dated May 6, 1999 N 32n 1, Regulation on accounting "Expenses of the organization" PBU 10/99 (hereinafter - PBU 10/99), approved by order of the Ministry of Finance of Russia dated May 6, 1999 N 33n 2 (with amendments and additions) , Accounting Regulations "Accounting for State Assistance" PBU 13/2000, approved by Order of the Ministry of Finance of Russia dated October 16, 2000 N 92n 3 (hereinafter referred to as PBU 13/2000), Accounting Regulations "Accounting for Fixed Assets" PBU 6/01 , approved by Order of the Ministry of Finance of Russia dated March 30, 2001 N 26n 4 (as amended) (hereinafter referred to as PBU 6/01), Accounting Regulation "Accounting for inventories" PBU 5/01, approved by order of the Ministry of Finance of Russia dated June 9, 2001 N 44n 5 (yes lee - RAS 5/01), Accounting Regulation "Accounting intangible assets"PBU 14/2000, approved by order of the Ministry of Finance of Russia dated October 16, 2000 N 91n 6 (hereinafter - PBU 14/2000).
2. The instruction determines for the purposes of accounting:
a) the procedure for recognizing expenses and income in the carriage of goods and passengers by road, as well as other works and services, including for forwarding services, technological means of communication, loading and unloading operations and other types of work and services (delivery of documents, linking cargo, weighing, etc.);
b) the procedure for accounting for income and expenses in the course of transportation by road (other works and services performed by road).
When calculating tax base on income tax, the provisions of this Instruction are applied subject to the requirements of Part 2 of Chapter 25 tax code Russian Federation "Income Tax". 7
3. Incomes are accepted when accounting on an accrual basis and are recognized in the reporting period in which they occurred, regardless of the actual receipt of funds, other property (works, services) and (or) property rights.
4. For income relating to several reporting periods, and if the relationship between income and expenses cannot be clearly determined or is determined indirectly, income is distributed by the organization independently, taking into account the principle of uniform recognition of income and expenses.
5. Expenses are accepted when accounting on an accrual basis and are recognized as such in the reporting period to which they relate, regardless of the time of actual payment of funds and (or) another form of payment.
6. Expenses are recognized in the reporting period in which these expenses arise, based on the terms of transactions (for transactions with specific deadlines) and the principle of uniform and proportional formation of income and expenses (for transactions lasting more than one reporting period).
7. If the terms of the contract provide for the receipt of income during more than one reporting period and do not provide for the phased delivery of works, services, expenses are distributed by the organization independently, taking into account the principle of uniform recognition of income and expenses.
8. The expenses of the organization, which cannot be directly attributed to the costs of a specific type of activity, are distributed in proportion to the share of the corresponding income in the total volume of all income of the organization.
9. The instruction establishes, based on the industry specifics of road transport, a unified approach to the composition and grouping of costs for the main activity in the implementation of freight and passenger traffic road transport (other works and services performed by road transport).

II. The composition of income from ordinary activities in the implementation of transportation by road (other works and services performed by road)

10. The rules for the formation in accounting of information on the income of commercial organizations that are legal entities in accordance with the legislation of the Russian Federation are established by PBU 9/99.
11. In accordance with PBU 9/99, non-profit organizations recognize income from entrepreneurial and other activities.
12. Income of the organization is recognized as an increase economic benefits as a result of the receipt of assets (cash, other property) and (or) the repayment of obligations, leading to an increase in the capital of this organization, with the exception of contributions from participants (property owners).
Income is determined on the basis of primary accounting documents.
The income of the organization for accounting, depending on their nature, conditions of receipt and activities of the organization, are divided into:
a) income from common species activities;
b) other income:
operating income;
non-operating income;
emergency income.
Income from ordinary activities
15. Income from ordinary activities is the proceeds from receipts related to the performance of work, the provision of services (hereinafter referred to as proceeds).
16. Income from ordinary activities for motor transport organizations is the proceeds:
from domestic and international freight traffic;
from domestic and international transportation of passengers in buses;
from the transportation of passengers in passenger taxis;
from transportation in cargo taxis;
from providing cars for servicing enterprises and organizations;
from sending cars to work outside their place of permanent residence;
from the use of empty runs of trucks of other organizations;
from the provision of cars and trucks on a rental basis;
from forwarding operations carried out by the driver in combination with the main activity, or by another employee of the transport organization;
from loading and unloading operations;
from warehouse operations;
income of cargo auto stations;
revenues of bus stations, bus stations;
income from the delivery (transportation) of new and repaired cars from automobile and car repair plants;
in organizations whose subject of activity is the provision for a fee for temporary use (temporary possession and use) of their assets under a lease agreement, revenues are considered to be receipts, the receipt of which is associated with this activity ( rent);
income received in the form of remuneration by a motor transport organization under commission agreements for a transport expedition.
17. The amounts of budgetary funds to finance current expenses (to compensate for preferential travel of citizens in accordance with the legislation of the Russian Federation) are recognized as deferred income at the time of acceptance for accounting of the relevant current expenses (inventory, calculation of wages and other expenses of a similar nature) with attribution to the income of the reporting period when the release of inventories for the performance of work (rendering of services), the calculation of wages and the implementation of other expenses of a similar nature.
18. Income from the transportation of passengers in buses is reflected in accounting without reduction by the amounts deducted to other organizations (bus stations, bus stations) for the sale of bus tickets.
Operating income
19. operating income are:
income related to the provision for a fee for temporary use (temporary possession and use) of the organization's assets;
income related to participation in the authorized capital of other organizations (including interest and other income from securities);
profit received by the organization as a result of joint activities (under a simple partnership agreement);
proceeds from the sale of fixed assets and other assets other than cash (except for foreign currency), products, goods;
the cost of materials or other property received during dismantling or dismantling during the liquidation of fixed assets being decommissioned;
interest received for the provision of the organization's funds for use, as well as interest for the bank's use of funds held on the organization's account with this bank;
income related to write-off of objects special equipment and special clothing(reflected in accounting in the reporting period to which they relate).
Non-operating income
20. Non-operating income are:

assets received free of charge, including under a donation agreement;
receipts in compensation for losses caused to the organization;
profit of previous years, revealed in the reporting year;
amounts of accounts payable and depositor's debts for which the limitation period has expired;
exchange differences;
the amount of revaluation of assets;
surplus identified during the inventory;
the cost of fixed assets received free of charge (as depreciation is accrued).
21. Budget resources, provided in the prescribed manner to finance the expenses incurred by the organization in previous periods (to cover losses in urban passenger transport), are reflected in accounting as the occurrence of debt on such funds and an increase in the financial result of the organization as non-operating income (in accordance with PBU 13/2000 ).
Extraordinary Income
22. Extraordinary revenues are income arising as a result of extraordinary circumstances of economic activity (natural disaster, fire, accident, nationalization, etc.): insurance compensation, the cost of material assets remaining from the write-off of assets unsuitable for restoration and further use, etc.
Determination of the value of other
income
23. For accounting purposes, the amount of other income is determined in the following order:
the amount of proceeds from the sale of fixed assets and other assets other than cash (except for foreign currency), products, goods, as well as the amount of interest received for the provision of the organization's funds for use, and income from participation in the authorized capital of other organizations (when this is not the subject of the organization's activities) are determined in the manner similar to that provided for determining the amount of proceeds from ordinary activities;
fines, penalties, forfeits for violation of the terms of contracts, as well as compensation for losses caused to the organization are accepted for accounting in amounts awarded by the court or recognized by the debtor;
assets received free of charge are accepted for accounting at market value. Market price assets received free of charge is determined by the organization on the basis of the prices valid on the date of their acceptance for accounting for this or a similar type of assets. Data on prices in force on the date of acceptance for accounting must be documented or confirmed by an examination;
accounts payable, for which the limitation period has expired, is included in the income of the organization in the amount in which this debt was reflected in the accounting of the organization;
the amount of revaluation of assets is determined in accordance with the rules established for the revaluation of assets: the amount of revaluation of an item of fixed assets, equal to the amount of its depreciation carried out in previous reporting periods and charged to the profit and loss account as operating expenses, is charged to the profit and loss account of the reporting period as income;
other receipts are accepted for accounting in actual amounts.
Accounting and recognition of income
24. Income from the operation of motor vehicles, performed freight forwarding and loading and unloading operations and other works and services are accounted for on an accrual basis.
25. The date of receipt of income is the day of shipment (transfer) of goods (works, services, property rights). The day of shipment is the day of sale of these goods (works, services, property rights), determined in accordance with paragraph 1 of Article 39 of the first part of the Tax Code of the Russian Federation, regardless of the actual receipt of funds (other property (works, services) and (or) property rights) in their payment.
26. Receipts from other legal entities and individuals are not recognized as income of the organization for accounting purposes:
amounts of value added tax, excises, sales tax, export duties and other similar mandatory payments;

in the order of advance payment for products, goods, works, services;
advances on account of payment for products, goods, works, services;
deposit;
as a pledge, if the agreement provides for the transfer of the pledged property to the pledgee;
in repayment of a loan, a loan granted to a borrower.

III. The composition of expenses for ordinary activities in the implementation of transportation by road (other works and services performed by road)

27. In accounting, the organization's expenses are recognized as a decrease in economic benefits as a result of the disposal of assets (cash, other property) and (or) the emergence of liabilities, leading to a decrease in the capital of this organization, with the exception of a decrease in contributions by decision of participants (property owners).
28. Reasonable and documented expenses (losses) incurred (incurred) by the organization in the reporting period are recognized as expenses of organizations.
29. Expenses are recognized as any costs, provided that they are made for the implementation of activities aimed at generating income.
30. To recognize the costs of an organization engaged in road transport (other works and services performed by road transport), the following conditions must be met as expenses:
reasonableness of costs;
documentary evidence of costs;
connection with income.
31. Reasonable expenses for transportation (other works and services performed by road transport) are understood as economic justified costs of all types of resources used for transportation by road (other works and services performed by road transport), the assessment of which is expressed in monetary form. At the same time, justified costs are costs that are documented and executed in accordance with the requirements of the law. Clause 1 of Article 9 of Federal Law No. 129-FZ of November 21, 1996 "On Accounting" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 25.11.96, No. 48, Art. 5369) establishes that "all business transactions conducted by an organization must documented in support."
32. Expenses of organizations engaged in transportation (works and services) by road transport in accordance with accounting requirements are divided into:
a) expenses for ordinary activities;
b) other expenses, including:
operating expenses;
non-operating expenses;
emergency expenses.
Expenses for ordinary types
activities
33. Expenses for ordinary activities for motor transport organizations are expenses directly related to the process of transportation of goods and passengers, the performance of other works and services of road transport (including those related to forwarding services).
34. Costs for ordinary activities in accounting include:
expenses associated with the acquisition of raw materials, materials, goods and other inventories;
expenses arising directly in the process of processing (updating) inventories for the purpose of performing work and providing services and selling them, as well as expenses that ensure transportation ( business expenses, management expenses, etc.);
expenses associated with the performance of work, the provision of services, the acquisition and (or) sale of goods (works, services, property rights);
expenses for the maintenance and operation, repair and maintenance of fixed assets and other property, as well as for maintaining them in good (up-to-date) condition;
expenses for research and development;
expenses for compulsory and voluntary insurance;
other expenses related to ordinary activities.
Grouping expenses by regular
activities by elements
35. To identify the actual expenditure in the production process of the organization of material, labor and financial resources, to determine the organization's need for these resources for the implementation of transportation by road, the performance of works (services) related to forwarding services, it is necessary to group by cost elements.
36. When forming expenses for ordinary activities of road transport, their grouping according to following elements:
a) material costs (minus the cost of returnable waste);
b) labor costs;
c) contributions for social needs;
d) depreciation;
e) other expenses.
Material costs
37. The following assets are accepted as material expenses:
used as materials, etc. when performing work, rendering services;
intended for sale;
used for the management needs of the organization.
38. Material, in particular, include the following costs:
for the purchase of raw materials and (or) materials used in the process of transportation (performance of work, provision of services) and (or) forming their basis or being a necessary component in the course of transportation (performance of work, provision of services);
for the purchase of materials used for production and economic needs (testing, control, maintenance, operation of fixed assets and other similar purposes);
for the purchase of tools, fixtures, inventory, instruments, laboratory equipment, overalls and other property that is not depreciable property. The cost of such property is included in the composition of material costs in full as it is put into operation;
for the purchase of components that are subject to installation, and (or) semi-finished products that are subject to additional processing in the organization;
for the purchase of works and services of an industrial nature performed by third parties or individual entrepreneurs, as well as for the performance of these works (rendering of services) by the structural divisions of the organization.
Production works and services include:
1) performance of work, provision of services for the maintenance of fixed assets (including vehicles) and other similar works;
2) transport services of structural divisions of the organization itself for the transportation of goods within the organization, in particular the movement of materials, tools, parts, other types of goods from the central warehouse to the workshops;
payment for natural resources in the part attributable to expenses for ordinary activities (payment for works for land reclamation, payment for water taken by enterprises from water management systems within the established limits);
expenses associated with the maintenance and operation of fixed assets and other environmental property (including expenses associated with the maintenance and operation of treatment facilities, ash collectors, filters and other environmental facilities, expenses for the disposal of environmentally hazardous waste, expenses for the disposal of used spare parts and fuels and lubricants, payments for maximum permissible emissions (discharges) of pollutants into the environment and other similar expenses);
expenses for paying for the services of third-party organizations for the acceptance, storage and destruction of environmentally hazardous waste, wastewater treatment, rolling stock washing, and other similar expenses;
expenses for the purchase of fuel, water and energy of all types spent for technological purposes, production (including by the organization itself for production needs) of all types of energy, heating of buildings.
39. The cost of fuel shall reflect the cost of all types of fuel purchased from outside (gasoline, diesel fuel, fuel oil, gas, oil, coal, firewood, etc.) used for the operational needs of road transport.
40. Expenses for fuel for motor vehicles are included in the composition of material costs in expenses for ordinary activities within the limits approved by the Ministry of Transport of Russia, which is indicated in accounting policy organizations.
41. The cost of all types of energy shall reflect the cost of all types of purchased energy (electrical, thermal, compressed air, cold, and so on) spent on technological (electric welding, electric smelting, electromechanical processing of metals, galvanic work, and so on), energy, lighting and other economic needs of the enterprise, as well as for the transformation and transmission of purchased energy to the place of its consumption.
42. The cost of materials shall reflect the cost of all purchased materials (cleaning, lubricants, paintwork, insulating, electrical, fastening materials, various mineral and organic oils), spare parts for the repair of rolling stock and other technical means and devices for the repair of rolling stock and other technical means and devices. composition and other technical means, car tires.
43. Expenses for the restoration of wear and repair of automobile tires are included in the composition of material costs in expenses for ordinary activities within the limits approved by the Ministry of Transport of Russia, which is indicated in the accounting policy of the organization.
44. Material expenses also include the amount of repayment of wear and tear of special tools, special devices, special equipment and workwear issued free of charge.
45. Material expenses are accepted for accounting at the actual cost (the actual cost is determined based on PBU 5/01).
46. ​​If the cost of returnable packaging accepted from a supplier with inventories is included in the price of these inventories, from total amount the cost of their acquisition excludes the cost of returnable packaging at the price of its possible use or sale. The cost of non-returnable containers and packaging accepted from the supplier with inventory items is included in the amount of expenses for their purchase.
The assignment of containers to returnable or non-returnable is determined by the terms of the agreement (contract) for the purchase of inventory items.
47. The following are equated to material expenses:
losses from shortage and (or) damage during storage and transportation of inventory items within the limits of natural loss, approved in the manner established by the Government of the Russian Federation;
technological losses during production and (or) transportation.
48. When determining the amount of material costs when writing off materials used in the performance of work, the provision of services, in accordance with the accounting policy adopted by the organization, one of the following methods for evaluating these materials is used:
method of valuation by the cost of a unit of reserves;
valuation method at the average cost;
first-in-time acquisitions (FIFO) valuation method;
method of valuation at the cost of the most recent acquisitions (LIFO).
Labor costs
49. Labor costs include:
any accruals to employees in cash and (or) natural forms incentive accruals and allowances, compensatory accruals related to the mode of work or working conditions, bonuses and one-time incentive accruals, expenses associated with the maintenance of these employees, provided for by the norms of the legislation of the Russian Federation, labor agreements (contracts) and (or) collective agreements, and also provided Labor Code Russian Federation payments for time not worked in production (non-attendance) time;
amounts accrued at tariff rates, official salaries, piece rates or as a percentage of revenue in accordance with the forms and systems of remuneration adopted in the organization;
accruals of a stimulating nature, including bonuses for production results, allowances for tariff rates and salaries for professional skills, high achievements in work and other similar indicators;
accruals of an incentive and (or) compensatory nature related to the mode of work and working conditions, including allowances for tariff rates and salaries for night work, multi-shift work, for combining professions, expanding service areas, for working in difficult conditions, harmful, especially harmful working conditions, for overtime work and work on weekends and holidays, carried out in accordance with the legislation of the Russian Federation;
the cost of utilities, food and groceries, housing provided to employees free of charge in accordance with the legislation of the Russian Federation (amount of monetary compensation for the failure to provide free housing, utilities and other similar services);
the cost of items issued to employees free of charge in accordance with the legislation of the Russian Federation (including uniforms, uniforms) that remain in personal permanent use (the amount of benefits in connection with their sale at reduced prices);
the amount of average earnings accrued to employees, kept for the duration of their performance of state and (or) public duties and in other cases provided for by the legislation of the Russian Federation on labor;
the cost of wages kept by employees during the vacation provided for by the legislation of the Russian Federation, the cost of paying for the travel of employees and persons who are dependent on these employees to the place of use of the vacation in the Russian Federation and back (including the cost of paying for the baggage of employees of organizations located in the regions of the Far North and equated localities), in the manner prescribed by the legislation of the Russian Federation, additional payment to minors for reduced working hours, expenses for paying breaks in work for mothers to feed a child, as well as expenses for paying for time associated with the passage of medical inspections;
monetary compensation for unused vacation in accordance with the labor legislation of the Russian Federation;
accruals to employees released in connection with the reorganization or liquidation of the organization, reduction in the number or staff of the organization's employees;
lump-sum remuneration for length of service (bonuses for length of service in the specialty) in accordance with the legislation of the Russian Federation;
allowances due to regional regulation of wages, including accruals according to regional coefficients and coefficients for work in difficult climatic conditions, made in accordance with the legislation of the Russian Federation;
allowances provided for by the legislation of the Russian Federation for continuous experience work in the regions of the Far North and areas equated to them, in regions of the European North and other regions with severe natural and climatic conditions;
expenses for remuneration, kept in accordance with the legislation of the Russian Federation for the period of study holidays provided to employees of the organization;
labor costs for the time of forced absenteeism or the time of performing lower-paid work in cases provided for by the legislation of the Russian Federation;
expenses for additional payment up to actual earnings in case of temporary disability, established by the legislation of the Russian Federation;
the amounts of payments (contributions) of employers under compulsory insurance contracts, as well as the amounts of payments (contributions) of employers under voluntary insurance contracts (contracts of non-state pension provision) concluded in favor of employees with insurance organizations (non-state pension funds) that have licenses issued in accordance with the legislation of the Russian Federation, to conduct the relevant types of activities in the Russian Federation.
In cases of voluntary insurance (non-state pension provision), the indicated amounts relate to labor costs under contracts:
1) long-term life insurance, if such contracts are concluded for a period of at least five years and during these five years do not provide for insurance payments, including in the form of annuities and (or) annuities (with the exception of the insurance payment provided for in the event of the death of the insured person), in favor of the insured person;
2) pension insurance and (or) non-state pension provision. At the same time, contracts for pension insurance and (or) non-state pension provision should provide for the payment of pensions (for life) only when the insured person reaches pension grounds provided for by the legislation of the Russian Federation, giving the right to establish a state pension;
3) voluntary personal insurance of employees, concluded for a period of at least one year, providing for the payment by insurers of medical expenses of insured employees;
4) voluntary personal insurance, concluded exclusively in the event of the death of the insured person or the loss of the insured person's ability to work in connection with the performance of his labor duties;
amounts charged in the amount tariff rate or salary (when performing work on a rotational basis), provided for by collective agreements, for days on the way from the location of the organization (collection point) to the place of work and back, provided for by the shift work schedule, as well as for days of delay of workers on the way due to meteorological conditions ;
amounts charged for work performed individuals recruited to work in an organization in accordance with special contracts for the provision of labor with state organizations;
in cases stipulated by the legislation of the Russian Federation, accruals at the main place of work for workers, managers or specialists of the organization during their training with a break from work in the system of advanced training or retraining of personnel;
labor costs of donor workers for the days of examination, blood donation and rest provided after each day of blood donation;
the cost of remuneration of employees who are not on the staff of the organization for the performance of work by them under concluded civil law contracts (including work contracts), with the exception of remuneration under civil law contracts concluded with individual entrepreneurs;
additional payments to disabled people provided for by the legislation of the Russian Federation;
expenses in the form of deductions to the reserve for upcoming payment vacations to employees and (or) to the reserve for the payment of annual remuneration for the length of service;
other types of expenses incurred in favor of the employee, provided for by the employment contract and (or) the collective agreement.
Other cash and in-kind payments included in labor costs:
bonuses to the wages of road transport workers whose permanent work takes place on the road or has a traveling character;
expenses associated with the provision of preferential free travel to road transport workers.

Deductions for social needs
50. Deductions for social needs are made in accordance with the provisions of Part 2 of Chapter 24 of the Tax Code of the Russian Federation and are included in expenses for ordinary activities.
Depreciation
Depreciation on fixed assets
51. When accepting assets for accounting as fixed assets, the following conditions must be met at a time:
a) use in production, in the performance of work or the provision of services, or for the management needs of the organization;
b) use for a long time, i.e. deadline beneficial use, lasting more than 12 months or the normal operating cycle, if it exceeds 12 months;
c) the organization does not expect the subsequent resale of these assets;
d) the ability to bring economic benefits (income) to the organization in the future.
52. The cost of fixed assets is repaid through depreciation.
53. Fixed assets are not subject to depreciation, the consumer properties of which do not change over time ( land and objects of nature management), and fixed assets worth less than 10,000 rubles inclusive.
54. By objects housing stock(residential houses, dormitories, apartments, etc.), objects of external improvement and other similar objects, the cost is not repaid, i.e. depreciation is not charged. For the specified fixed assets, depreciation is charged at the end of the reporting year according to the established depreciation rates. The movement of depreciation amounts on the specified objects is taken into account on a separate off-balance sheet account.
55. Objects of fixed assets worth not more than 10,000 rubles per unit or other limit established in the accounting policy based on technological features, as well as purchased books, brochures, etc. publications are allowed to be written off to production costs (sales costs) as they are put into production or operation. In order to ensure the safety of these objects in production or during operation, the organization must organize proper control over their movement.
56. During the useful life of an object of fixed assets, the accrual of depreciation charges is not suspended, except when it is transferred by decision of the head of the organization to conservation for a period of more than three months, as well as during the restoration of an object, the duration of which exceeds 12 months.
57. The initial cost of fixed assets is determined in accordance with PBU 6/01.
58. For accounting, depreciation deductions for fixed assets acquired before January 1, 1998 are carried out in the manner and in accordance with the standards adopted by the organization on the date of transfer of fixed assets into operation, for fixed assets acquired after January 1, 1998 in accordance with PBU 6/01 (the service life of fixed assets is determined by the organization independently).
59. The service life of fixed assets when calculating depreciation for accounting purposes for fixed assets acquired after January 1, 2002, can be established based on the Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation dated January 1, 2002 N 1 (Collected Legislation of the Russian Federation, 01/07/2002, N1 (2), art. 52).
60. Accrual of depreciation on leased fixed assets is made by the lessor (with the exception of depreciation deductions made by the lessee on property under an enterprise lease agreement, and in cases provided for in a financial lease agreement).
61. Accrual of depreciation on property under an enterprise lease agreement is carried out by the tenant in the manner set forth for fixed assets owned by the organization.
62. Depreciation of leasing property is charged by the lessor or lessee, depending on the terms of the leasing agreement.
63. The amounts of accrued depreciation on fixed assets are reflected in accounting by accumulating the corresponding amounts on a separate account.

Accounting and depreciation for intangible assets
64. When accepting assets for accounting as intangible, the following conditions must be met at a time:
a) the absence of a material (physical) structure;
b) the possibility of identification (separation, separation) by the organization from other property;
c) use in the production of products, in the performance of work or the provision of services, or for the management needs of the organization;
d) use for a long time, i.e. useful life, lasting more than 12 months or normal operating cycle, if it exceeds 12 months;
e) the organization does not intend the subsequent resale of this property;
f) the ability to bring economic benefits (income) to the organization in the future;
g) the availability of properly executed documents confirming the existence of the asset itself and the organization's exclusive right to the results of intellectual activity (patents, certificates, other titles of protection, an agreement on the assignment (acquisition) of a patent, trademark, etc.).
65. The following objects may be classified as intangible assets:
objects of intellectual property (exclusive right to the results of intellectual activity);
the exclusive right of the patent owner to an invention, industrial design, utility model;
exclusive copyright for computer programs, databases;
property right the author or other copyright holder on the topology of integrated circuits;
the exclusive right of the owner to the trademark and service mark, appellation of origin of goods.
66. The composition of intangible assets does not include the intellectual and business qualities of the organization's personnel, their qualifications and ability to work, since they are inseparable from their carriers and cannot be used without them.
67. The accounting unit of intangible assets is an inventory item.
68. The procedure for accounting for intangible assets is determined by PBU 14/2000.
69. The cost of intangible assets is repaid through depreciation, unless otherwise established by PBU 14/2000.

Other expenses related to ordinary activities

Expenses for the restoration of fixed assets
70. Restoration of an item of fixed assets can be carried out through repair, modernization and reconstruction.
71. The costs of restoring an item of fixed assets are reflected in the accounting records of the reporting period to which they relate. At the same time, the costs of modernization and reconstruction of an item of fixed assets after their completion may increase the initial cost of such an object if, as a result of modernization and reconstruction, the originally adopted standard performance indicators (useful life, capacity, quality of use, etc.) improve (increase). object of fixed assets.
If one object has several parts with different useful lives, the replacement of each such part during restoration is accounted for as disposal and acquisition of an independent inventory object.
72. Expenses for the repair of fixed assets (including leased ones) incurred by the organization are recognized as expenses for ordinary activities in the reporting period in which they were incurred, in the amount of actual costs.
73. Organizations have the right to create reserves for future repairs of fixed assets (including leased ones), calculating deductions to such a reserve based on the total cost of fixed assets calculated in accordance with the procedure and deduction rates approved by the organization independently in the accounting policy.
74. The total cost of property, plant and equipment is defined as the sum original cost all depreciable fixed assets put into operation as of the beginning of the reporting period, in which a reserve for future expenses for the repair of fixed assets is formed. To calculate the total cost of depreciable fixed assets put into operation before the beginning of the reporting period, the replacement cost is taken, determined in accordance with PBU 6/01.
75. When determining the standards for deductions to the reserve for future expenses for the repair of fixed assets, the organization is obliged to determine the maximum amount of deductions for the reserve for future expenses for the repair of fixed assets, based on the frequency of repair of the fixed asset, the frequency of replacement of elements of fixed assets (in particular, components, parts , structures) and the estimated cost of the specified repair. At the same time, the maximum amount of the reserve for future expenses for the specified repair cannot exceed the average value of the actual expenses for repairs that have developed over the past three years. If an organization accumulates funds for carrying out particularly complex and expensive types of overhaul fixed assets during more than one reporting period, then the maximum amount of deductions to the reserve for future expenses for the repair of fixed assets may be increased by the amount of deductions for financing the specified repair falling on the corresponding reporting period in accordance with the schedule for carrying out these types of repairs, provided that in In previous reporting periods, these or similar repairs were not carried out.
76. Allocations to the reserve for future expenses for the repair of fixed assets during the reporting period are written off as expenses in equal installments on the last day of the corresponding reporting period.
77. If the organization creates a reserve for future expenses for the repair of fixed assets, the amount of actually incurred costs for the repair is written off from the funds of the specified reserve.
78. When inventorying the reserve for the repair of fixed assets (including leased facilities), overreserved amounts are reversed at the end of the year.
79. In cases where the completion of repair work on objects with a long period of their production and a significant amount of the specified work occurs in the year following the reporting year, the balance of the reserve for the repair of fixed assets is not reversed. Upon completion of the repair, the excess accrued amount of the reserve is charged to the financial results of the reporting period.

Research and/or development expenses
80. Expenses for scientific research and (or) developmental development are recognized as expenses related to the creation of new or improvement of manufactured products (works, services), in particular, expenses for invention, as well as expenses for the formation of the Russian Fund for Technological Development and other industry and intersectoral funds for financing research and development work according to the list approved by the Government of the Russian Federation in accordance with the Federal Law "On Science and State Science and Technology Policy" (with amendments and additions) 8 .
81. The expenses of the organization for scientific research and (or) experimental design (R&D) related to the creation of new or improvement of manufactured products (works, services), in particular, the expenses for inventions carried out by it independently or jointly with other organizations (in the amount of corresponding to its share of expenses), as well as on the basis of contracts under which it acts as a customer of such research or development, are recognized for accounting purposes after completion of this research or development (completion of individual stages of work) and signing by the parties of the acceptance certificate.
82. Accounting for R&D costs and their write-off to other expenses for ordinary activities are carried out in accordance with PBU 17/02 "Accounting for expenses for research, development and technological work" (approved by Order of the Ministry of Finance of the Russian Federation dated November 19, 2002 N 115n ) 9 .
83. Information on expenses for research, development and technological work is reflected in accounting as investments in non-current assets.
84. Expenses for research, development and technological work are recognized in accounting under the following conditions:
the amount of the expense can be determined and confirmed;
there is a documentary confirmation of the performance of work (act of acceptance of work performed, etc.);
the use of the results of work for production and (or) management needs will lead to future economic benefits (income);
use of the results of research, development and technological works can be demonstrated.
85. Expenses for research, development and technological work are subject to write-off to expenses for ordinary activities from the 1st day of the month following the month in which the actual application of the results obtained from the performance of these works in the production of products (performance works, provision of services), or for the management needs of the organization.
86. Write-off of expenses for each performed research, development, technological work is carried out in one of the following ways:
linear way;
method of writing off expenses in proportion to the volume of products (works, services).
87. The term for writing off expenses for research, development and technological work is determined by the organization independently based on the expected period of use of the results of research, development and technological work, during which the organization can receive economic benefits (income), but no more than 5 years. At the same time, the specified useful life cannot exceed the life of the organization.
88. Expenses of the organization for scientific research and (or) development work carried out in the form of deductions for the formation of the Russian Fund for Technological Development and other sectoral and intersectoral funds for financing research and development work according to the list approved by the Government of the Russian Federation in accordance with with the Federal Law "On Science and State Scientific and Technical Policy" (as amended and supplemented), are recognized as other expenses for ordinary activities within 0.5 percent of the income (gross proceeds) of the organization.

Expenses for compulsory and voluntary property insurance
89. Compulsory property insurance costs include insurance premiums for all types of compulsory insurance, as well as compulsory civil liability insurance of motor vehicle owners approved in accordance with the legislation of the Russian Federation and the requirements of international conventions.
90. Expenses for compulsory types of insurance (established by the legislation of the Russian Federation) are included in other expenses for ordinary activities within the limits of insurance rates approved in accordance with the legislation of the Russian Federation and the requirements of international conventions. If these tariffs are not approved, the costs of compulsory insurance included in other expenses in the amount of actual costs.
91. Expenses for voluntary property insurance include insurance premiums for:
voluntary insurance of vehicles, including leased vehicles, the maintenance costs of which are included in the costs associated with ordinary activities;
voluntary cargo insurance;
voluntary insurance of fixed assets, production purposes (including leased), intangible assets, objects in progress capital construction(including rented);
voluntary insurance of inventories;
voluntary insurance of other property used by the organization in carrying out activities aimed at generating income;
voluntary liability insurance for causing harm, if such insurance is a condition for the taxpayer to carry out activities in accordance with the international obligations of the Russian Federation or generally accepted international requirements.
92. Expenses for the listed voluntary types of insurance are included in other expenses in the amount of actual expenses.
93. The costs of ensuring normal working conditions include:
expenses for conducting medical examinations of drivers in accordance with the established procedure, ensuring safety requirements, road safety (including the costs of conducting pre-trip medical examinations and briefings), installing and maintaining fencing of machines and their moving parts, hatches, openings, alarms, and other types of devices non-capital nature, ensuring safety, arrangement and maintenance of disinfection chambers, wash basins, showers, baths and laundries at work, equipping workplaces with special devices (non-capital nature), providing special clothing, footwear, protective equipment and, in cases provided for by law, special food maintenance of water carbonation plants, ice plants, boilers, tanks, locker rooms, lockers for overalls, dryers, rest rooms, creation of other conditions provided for by special requirements, as well as the acquisition of a reference book in and posters on labor protection, organization of reports, lectures on safety;
costs for ensuring compliance with sanitary and hygienic requirements, including costs for maintaining premises and equipment provided by enterprises to medical institutions for organizing first-aid posts directly on the territory of the enterprise, for maintaining cleanliness and order in production, for ensuring fire and guard protection and other special requirements stipulated by the rules technical operation of the rolling stock of road transport and other equipment of the enterprise, supervision and control over their activities;
expenses related to the maintenance of the premises of public catering facilities serving labor collectives (including the amount of accrued depreciation, expenses for the repair of premises, expenses for lighting, heating, water supply, electricity, as well as fuel for cooking).
95. Other expenses for ordinary activities also include the following expenses of the organization:
1) amounts of taxes and fees accrued in accordance with the procedure established by the legislation of the Russian Federation;
2) licensing, environmental fees and costs for certification of products and services;
3) amounts of commission fees and other similar expenses for work performed by third parties (services provided);
4) development costs natural resources(to be included in other expenses if the source of their financing is not budget funds and (or) funds of state extra-budgetary funds);
5) the costs of ensuring the organization's fire safety in accordance with the legislation of the Russian Federation, the costs of maintaining the gas rescue service, the costs of property protection services, the maintenance of fire and security alarms, the costs of acquiring fire protection services and other security services, as well as the costs of the maintenance of its own security service to perform the functions of economic protection of banking and business operations and the safety of material assets (with the exception of the cost of equipment, the purchase of weapons and other special means of protection); 6) expenses for ensuring normal working conditions and safety measures provided for by the legislation of the Russian Federation, expenses for civil defense in accordance with the legislation of the Russian Federation, as well as expenses for the treatment of occupational diseases of workers employed in work with harmful or difficult working conditions, expenses related to the maintenance of premises and inventory of health centers located directly on the territory of the organization;
7) expenses for the provision of warranty repair and maintenance services, including deductions to the reserve for future expenses for warranty repairs and warranty maintenance;
8) rental (leasing) payments for the leased (accepted for leasing) property. If the property received under a leasing agreement is accounted for by the lessee, rental (leasing) payments are recognized as an expense minus the amounts of depreciation accrued in accordance with PBU 6/01 for this property;
9) expenses for the maintenance of official cars and expenses for compensation for the use of personal cars and motorcycles for business trips within the limits established by a decree of the Government of the Russian Federation;
10) travel expenses, in particular for:
travel of the employee to the place of business trip and back to the place of permanent work;
rental of housing. Under this item of expenses, the employee's expenses for paying additional services provided in hotels (with the exception of expenses for service in bars and restaurants, expenses for room service, expenses for the use of recreational and health facilities);
daily allowance or field allowance within the limits established by the decree of the Government of the Russian Federation;
registration and issuance of visas, passports, vouchers, invitations and other similar documents;
consular, airfield fees, fees for the right of entry, passage, transit of automobile and other transport, for the use of sea channels, other similar structures and other similar payments and fees;
11) expenses for legal and information services;
12) expenses for consulting and other similar services;
13) expenses for audit services;
14) the cost of paying a public or private notary for notarial registration within the tariffs approved in the prescribed manner;
15) expenses for the management of the organization or its individual divisions, as well as expenses for the acquisition of services for the management of the organization or its individual divisions;
16) expenses for services for the provision of employees (technical and managerial personnel) by third-party organizations to participate in the production process, production management or to perform other functions related to production and (or) sales, incl. expenses associated with payment for the services of forwarding and intermediary organizations performed for the production needs of motor transport organizations, packaging, storage, transportation to the station (port, pier) of the departure stipulated by the contract, loading into vehicles(except for those cases when they are reimbursed by buyers in excess of the price of products), payment for the services of banks for the implementation in accordance with the concluded agreements of trade and commission (factoring) and other similar operations;
17) entertainment expenses related to the official reception and maintenance of representatives of other organizations participating in negotiations in order to establish and maintain cooperation, as well as participants who arrived at meetings of the board of directors (management board) or other governing body of the organization, regardless of the location of these events. Representation expenses include expenses for holding an official reception (breakfast, lunch or other similar event) for these persons, as well as officials of the organization participating in the negotiations, transport support for the delivery of these persons to the venue of the representative event and (or) meeting of the governing body and back, buffet service during negotiations, payment for the services of translators who are not on the staff of the organization, expenses for providing translation during representative events.
Hospitality expenses do not include expenses for the organization of entertainment, recreation, prevention or treatment of diseases.
Representation expenses during the reporting period are included in other expenses in the amount not exceeding 4 percent of the organization's labor costs for this reporting period;
18) expenses for training and retraining of personnel:
- expenses associated with the payment of scholarships, tuition fees under contracts with educational institutions for the training, advanced training and retraining of personnel, the costs of basic organizations for the remuneration of engineering and technical workers and skilled workers released from their main work, for the management of training in production conditions and industrial practice of students in general educational institutions, secondary vocational institutions and secondary specialized institutions, students of higher educational institutions;
- expenses for training and retraining (including advanced training) of personnel employed by the organization.
These expenses are included in other expenses for ordinary activities if:
a) the relevant services are provided by Russian educational institutions that have received state accreditation (having the appropriate license), or foreign educational institutions that have the appropriate status;
b) training (retraining) is carried out by employees of the organization who are on staff, and for operating organizations, in accordance with the legislation of the Russian Federation, responsible for maintaining the qualifications of employees of nuclear installations, employees of these installations;
c) the training (retraining) program contributes to the improvement of qualifications and more efficient use of a trained or retrained specialist in this organization within the framework of the organization's activities.
Expenses related to the organization of entertainment, recreation or treatment, as well as expenses related to the maintenance of educational institutions or the provision of free services to them, with payment for education in higher and secondary special educational institutions employees when they receive higher and secondary specialized education. These expenses are not accepted as other expenses for ordinary activities;
19) expenses for postal, telephone, telegraph and other similar services, expenses for payment for communication services, computer centers, including expenses for facsimile and satellite communication services, Email, as well as information systems(SWIFT, Internet and other similar systems);
20) expenses associated with the acquisition of the right to use computer programs and databases under agreements with the right holder (under license agreements). These expenses also include expenses for the acquisition of exclusive rights to computer programs worth less than 10,000 rubles and updating computer programs and databases;
21) expenses for the current study (research) of the market situation, collection of information directly related to the implementation of transportation and other works and services of road transport;
22) expenses for advertising produced (purchased) and (or) sold goods (works, services), activities of the organization, trademark and service mark, including participation in exhibitions and fairs, expositions, window dressing, sales exhibitions, sample rooms and showrooms, production of advertising brochures and catalogs containing information about the work and services performed and provided by the organization, and (or) about the organization itself, for the discount of goods that have completely or partially lost their original qualities during exposure;
expenses for promotional activities through the media (including print ads, radio and television broadcasts) and telecommunications networks;
expenses for illuminated and other outdoor advertising, including the production of advertising stands and billboards;
expenses of the organization for the acquisition (manufacturing) of prizes awarded to the winners of drawings of such prizes during mass advertising campaigns, as well as expenses for other types of advertising not specified in paragraphs one, two and three of this paragraph, carried out by the organization during the reporting period (recognized as other expenses for ordinary activities in the amount not exceeding 1 percent of sales proceeds);
23) contributions, contributions and other obligatory payments paid to non-commercial organizations, if the payment of such contributions, contributions and other obligatory payments is a condition for the activities of organizations paying such contributions, contributions or other obligatory payments;
24) contributions paid to international organizations, if the payment of such contributions is a mandatory condition for the activities of organizations paying such contributions or is a condition for granting international organization services necessary for the conduct of the specified activities by the organization - the payer of such contributions;
25) expenses associated with payment for services to third parties for the maintenance and sale, in accordance with the procedure established by the legislation of the Russian Federation, of the objects of pledge and pledge for the time the said objects are with the pledgee after the transfer by the pledger;
26) expenses for the preparation and development of new industries, workshops and units;
27) expenses for accounting services provided by third parties or individual entrepreneurs;
28) periodic (current) payments for the use of rights to the results of intellectual activity and means of individualization (in particular, rights arising from patents for inventions, industrial designs and other types of intellectual property);
29) payments for registration of rights to real estate and land, transactions with these objects, payments for providing information on registered rights, payment for services authorized bodies and specialized organizations for property valuation, preparation of documents for cadastral and technical accounting (inventory) of real estate;
30) expenses under civil law contracts (including work contracts) concluded with individual entrepreneurs who are not on the staff of the organization;
31) losses from marriage;
32) the amount of paid lifting allowances within the limits established in accordance with the legislation of the Russian Federation;
33) expenses for recruitment of employees, including expenses for the services of specialized organizations for the selection of personnel;
34) expenses for stationery;
35) expenses for the publication of financial statements, as well as the publication and other disclosure of other information, if the legislation of the Russian Federation imposes on the taxpayer the obligation to publish (disclose) them;
36) expenses associated with the submission of forms and information of state statistical observation, if the legislation of the Russian Federation imposes on the taxpayer the obligation to provide this information;
37) non-capital expenses related to the improvement of technology, organization of production and management;
38) mandatory contributions social insurance from accidents at work and occupational diseases, produced in accordance with the legislation of the Russian Federation;
39) expenses for obtaining permits for the right to enter the territory foreign states, registration of documents for the right to transport goods across the border without customs inspection (TIR Carnets);
40) expenses for obtaining special permits associated with the properties of the transported goods and traffic restrictions;
41) expenses for the payment of road and other fees for the passage of motor vehicles through the territory of foreign states;
42) expenses for paid guarded parking lots along the way motor vehicle both on the territory of the Russian Federation and abroad;
43) other expenses related to ordinary activities.

IV. Operating expenses

96. Operating expenses are:
expenses associated with the provision for a fee for temporary use (temporary possession and use) of the organization's assets;
expenses associated with participation in the authorized capital of other organizations;
expenses associated with the sale, disposal and other write-off of fixed assets and other assets other than cash (except for foreign currency), goods, products;
interest paid by the organization for providing it with the use of funds (credits, loans);
expenses related to payment for services rendered by credit institutions (including banks);
deductions to valuation reserves created in accordance with accounting rules (reserves for doubtful debts, for the depreciation of investments in securities, etc.), as well as reserves created in connection with the recognition conditional facts economic activity;
expenses associated with write-offs balance sheet objects of special equipment and special clothing;
other operating expenses.

V. Non-operating expenses

97. Non-operating expenses are:
fines, penalties, forfeits for violation of the terms of contracts;
compensation for losses caused by the organization;
losses of previous years recognized in the reporting year;
exchange differences;
the amount of depreciation of assets;
amounts of receivables for which the limitation period (3 years) has expired or which cannot be recovered;
transfer of funds (contributions, payments, etc.) related to charitable activities, expenses for sports events, recreation, entertainment, cultural and educational events and other similar events;
costs in the form of penalties, fines and other sanctions transferred to the budget (to state off-budget funds), as well as fines and other sanctions imposed by state organizations that are granted the right to impose these sanctions by the legislation of the Russian Federation;
the amount of tax, as well as the amount of payments for excess emissions of pollutants in environment;
payment for the use of natural raw materials in excess of the established limits;
amounts of losses on objects service industries and households, including objects of housing and communal and socio-cultural spheres;
funds transferred to trade union organizations;
expenses for any types of remuneration provided to management or employees in addition to remuneration paid on the basis of employment agreements (contracts);
bonuses paid to employees at the expense of special-purpose funds or earmarked revenues;
the amount of material assistance to employees (including for down payment for the purchase and (or) construction of housing, for the complete or partial repayment a loan granted for the purchase and (or) construction of housing, interest-free or soft loans for improving housing conditions, home improvement and other social needs);
payment for additional leaves provided under a collective agreement (in excess of those provided for by the current legislation) for employees, including women raising children;
pension supplements, lump sums retired labor veterans, income (dividends, interest) on shares or contributions of the organization’s labor collective, compensation accruals in connection with price increases made in excess of income indexation by decisions of the Government of the Russian Federation, compensation for the rise in the cost of food in canteens, buffets or dispensaries, or providing it at reduced prices or free of charge, with the exception of special meals for certain categories employees in cases stipulated by the current legislation, and with the exception of cases when free or reduced-price meals are provided for by labor agreements (contracts) and (or) collective agreements;
payment for travel to and from the place of work by public transport, special routes, departmental transport, with the exception of amounts to be included in the costs of ordinary activities due to the technological features of production, and except for cases when the cost of travel to and from the place of work provided for by labor agreements (contracts) and (or) collective agreements;
payment of price differences when selling goods (works, services) to employees at preferential prices (tariffs) (below market prices);
payment of price differences in the sale at preferential prices of products of subsidiary farms for public catering;
payment for vouchers for treatment or recreation, excursions or travel, classes in sports sections, circles or clubs, visits to cultural and entertainment or sports (sports) events, subscriptions that are not related to the subscription to regulatory and technical and other production purposes literature, payment for goods for personal consumption of employees, as well as other similar expenses incurred in favor of employees;
the amount of paid lifting fees in excess of the norms established by the legislation of the Russian Federation;
compensation for the use of personal cars and motorcycles for business trips, payment of daily allowances, field allowances in excess of the norms for such expenses established by the Government of the Russian Federation;
payment to a public and (or) private notary for notarial registration in excess of the tariffs approved in the prescribed manner;
hospitality expenses in excess of 4 percent of the organization's labor costs for this reporting period;
expenses for the purchase (manufacturing) of prizes awarded to the winners of drawings of such prizes during mass advertising campaigns, as well as for other types of advertising not listed in clause 22, in an amount exceeding 1 percent of sales proceeds;
expenses for scientific research and (or) development work that did not give a positive result;
contributions to Russian fund Fund for Fundamental Research, the Russian Humanitarian Science Foundation, the Fund for Assistance to the Development of Small Forms of Enterprises in the Scientific and Technical Sphere, the Federal Fund for Industrial Innovations, the Russian Fund for Technological Development and other sectoral and intersectoral funds for financing research and development work according to the list approved by the Government Russian Federation in accordance with the Federal Law of August 23, 1996 N 127-FZ "On Science and State Scientific and Technical Policy", in excess of 0.5 percent of the income (gross revenue) of the organization;
excess fuel consumption exceeding those calculated in accordance with the standards approved by the Ministry of Transport of the Russian Federation;
excess costs for the restoration of wear and repair of tires, calculated in accordance with the standards approved by the Ministry of Transport of the Russian Federation;
other non-operating expenses.
98. Extraordinary expenses include losses from natural disasters, fires, accidents and other emergencies, including costs associated with the prevention or elimination of the consequences of natural disasters or emergencies, losses from the assignment of rights.
99. For accounting purposes, the amount of other expenses (operating, non-operating, extraordinary) is determined in the following order:
the amount of expenses associated with the sale, disposal and other write-off of fixed assets and other assets other than cash (except for foreign currency), goods, products, as well as participation in the authorized capital of other organizations, with the provision for a fee for temporary use (temporary possession and use) of the organization's assets, rights arising from patents for inventions, industrial designs and other types of intellectual property (when this is not the subject of the organization's activity), interest paid by the organization for providing it with funds for use, as well as expenses associated with payment for services rendered by credit institutions are determined in the manner similar to that provided for determining the amount of expenses for ordinary activities;
fines, penalties, forfeits for violation of the terms of contracts, as well as compensation for losses caused by the organization are accepted for accounting in amounts awarded by the court or recognized by the organization;
receivables for which the limitation period has expired, other debts that are unrealistic to collect, are included in the expenses of the organization in the amount in which the debt was reflected in the accounting of the organization;
the amount of depreciation of assets is determined in accordance with the rules established for the revaluation of assets.

VI. Recognition of expenses

100. Expenses are recognized in accounting under the following conditions:
the expense is made in accordance with a specific contract, the requirement of legislative and regulatory acts, business customs;
the amount of the expense can be determined;
there is confidence that as a result of a particular transaction there will be a decrease in the economic benefits of the organization. There is certainty that a particular transaction will reduce the entity's economic benefits when the entity has transferred the asset, or there is no uncertainty about the transfer of the asset.
101. Expenses are subject to recognition in accounting, regardless of the intention to receive revenue, operating or other income and from the form of the expenditure (in cash, in kind and otherwise).
102. Expenses are recognized in the reporting period in which they occurred, regardless of the time of actual payment of funds and other form of implementation (assuming the facts of economic activity to be temporary).
103. If an organization has adopted, in permitted cases, the procedure for recognizing revenue from the sale of products and goods not as the transfer of ownership, use and disposal rights to the delivered products, goods sold, work performed, services rendered, but after the receipt of funds and other form of payment, then and expenses are recognized when the debt is repaid.
104. Expenses are recognized in the income statement:
taking into account the relationship between expenses incurred and receipts (correspondence of income and expenses);
by their reasonable distribution between the reporting periods, when the expenses determine the receipt of income during several reporting periods and when the relationship between income and expenses cannot be clearly determined or is determined indirectly;
for expenses recognized in the reporting period, when it becomes certain that they do not receive economic benefits (income) or receive assets;
regardless of how they are accepted for the purposes of calculating the taxable base;
when liabilities arise that are not contingent on the recognition of the underlying assets.

VII. Disclosure in the income statement

105. As part of the information on the accounting policy of the organization in the financial statements, the procedure for recognizing commercial and administrative expenses is subject to disclosure.
106. In the profit and loss statement, the expenses of the organization are reflected with a division into expenses for transportation and other types of work and services included in the expenses for ordinary activities, commercial expenses, management expenses, operating expenses and non-operating expenses, and in case of occurrence - extraordinary costs.
107. In the event that types of income are allocated in the profit and loss statement, each of which individually amounts to five or more percent of the total amount of the organization's income for the reporting year, it shows the part of the expenses corresponding to each type.
108. Operating and non-operating expenses may not be shown in the income statement on a gross basis in relation to the corresponding income when:
relevant accounting rules provide for or do not prohibit such recording of expenses;
expenses and related income arising from the same or similar in nature fact of economic activity are not significant for characterizing the financial position of the organization.
109. The following information is also subject to disclosure in the financial statements:
expenses for ordinary activities in the context of cost elements;
change in the amount of expenses that are not related to the calculation of the cost of transportation and other works and services in the reporting year;
expenses equal to the amount of deductions in connection with the formation of reserves in accordance with the accounting rules (forward expenses, estimated reserves, etc.).
110. Other expenses of the organization for the reporting year, which, in accordance with the accounting rules, are not credited to the profit and loss account in the reporting year, are subject to disclosure in the financial statements separately.
111. Disposal of assets is not recognized as expenses of the organization:
in connection with the acquisition (creation) of non-current assets (fixed assets, construction in progress, intangible assets, etc.);
contributions to the authorized (share) capital of other organizations, the acquisition of shares joint-stock companies and other valuable papers not for the purpose of resale (sale);
under commission agreements, agency and other similar agreements in favor of the committent, principal, etc.;
in the order of advance payment for inventories and other valuables, works, services;
in the form of advances, a deposit in payment for inventories and other valuables, works, services;
in repayment of a loan, a loan received by an organization.
The disposal of assets is referred to as payment.

______________
1 Registered by the Ministry of Justice of Russia on May 31, 1999, registration number 1791.
2 Registered by the Ministry of Justice of Russia on May 31, 1999, registration number 1790.
3 By the letter of the Ministry of Justice of Russia dated November 20, 2000 N 9898-YUD, it was recognized as not requiring state registration.
4 Registered by the Russian Ministry of Justice on April 28, 2001, registration number 2689.
5 Registered by the Ministry of Justice of Russia on July 19, 2001, registration number 2806.
6 By letter of the Ministry of Justice of Russia dated October 20, 2000 N 9896-YUD, it was recognized as not requiring state registration.
7 the federal law dated August 5, 2000 N117-FZ (as amended).
8 Collection of Legislation of the Russian Federation, 26.08.96, N35, Art. 4137
9 Registered with the Ministry of Justice of Russia, December 11, 2000, registration N 4022.

Before proceeding directly to the study of the formation of transportation costs for motor vehicle transport, we should dwell on the concepts of "expenses", "costs" and "cost". The main economic principle of the activity of the ATP is to strive for economic efficiency, i.e. excess of the results of its activities (income) over the costs of production of transport services. Expenses are the opposite category in relation to income and represent all payments made by the ATP in the course of production and economic activities.

Expenses are reasonable and documented costs, if they are incurred in the course of activities to generate income.

The reasonableness of expenses is determined by their economic justification, and documentary confirmation - by official, legally correct documents drawn up in accordance with the legislation of the Russian Federation.

Expenses reflect a decrease in means of payment or other property of the enterprise at the time of payment.

The expenses of the enterprise, depending on their nature, conditions of implementation and directions of its activities, are divided into expenses for ordinary activities; operating expenses; non-operating expenses; emergency expenses.

On fig. 10.6 the structure of expenses is shown.

Costs characterize in monetary terms the volume of resources for a certain period used for the production and provision of services, and are transformed into the cost of products, works and services.

The idea of ​​enterprise costs is based on three important provisions:

• 1) costs are determined using resources, reflecting how much and what resources were spent in the production and sale of services for a certain period;
• 2) the volume of resources used can be presented in physical and monetary units, however, in economic calculations, they resort to the monetary expression of costs;
• 3) the definition of costs is always correlated with specific goals, objectives, i.e. the volume of resources used in monetary terms is calculated according to the main functions of the production of services in

Rice. 10.6.

as a whole for the enterprise or production divisions of the enterprise.

"Instruction on the composition, accounting and calculation of costs included in the cost of transportation (works, services) of road transport enterprises", approved by the Ministry of Transport of Russia on August 29, 1995, determined the composition of costs included in the cost of transportation (works, services) of road transport enterprises when forming financial enterprise results. Guided by this document, enterprises, on a single methodological basis, form financial results that are taken into account when taxing profits.

There are differences between expenses and costs (Figure 10.7). Costs, unlike expenses, are recorded at the time of consumption in the production process, while expenses are recorded at the time of payment. Ultimately, all expenses for the ordinary activities of the enterprise for a certain period must necessarily be transformed into costs.

Rice. 10.7.

The costs of core activities in road transport are classified according to a number of criteria (Fig. 10.8):

• by items and cost elements;
• by type of transportation: freight, passenger (bus, taxi) and other types of work;
• by types of payment for work: trucks operating at a rate per 1 ton of transported cargo; trucks, working

Rice. 10.8.

melting at an hourly rate; trucks working with payment per autoton-hour; buses operating at an hourly rate; buses operating at a rate per 1 passenger-kilometer, including buses operating on city routes, other types of payment for the transportation of goods and passengers.

According to the nature of work, they distinguish production costs, which include justified, or appropriate for this production, costs, and overhead costs, formed for reasons indicating shortcomings in the organization of services

(losses from downtime, overtime pay). In the case of an ideal organization of services, all costs should be only productive.

Calculation items consisting of one economic element are called simple. Articles from several heterogeneous, but having the same production purpose elements are called complex. Most of the cost items included in the calculation are simple (homogeneous), but “Overhead costs” and “Maintenance and repair of rolling stock” are complex items that include heterogeneous costs.

The classification of costs according to the method of attribution to the cost price provides for dividing them into straight and indirect. direct costs name those that can be directly attributed to the corresponding type of service provided. These most often include the cost of fuel, lubricants, spare parts, and wages for drivers. TO indirect costs include the costs associated with the operation of the enterprise as a whole ( general business expenses). Their distribution is possible only on the basis of special calculations. Indirect distribution of costs leads to inaccuracies in determining the cost of services, so more attention should be paid to the increase in accounting when organizing accounting. specific gravity direct costs.

TO basic costs include costs directly related to the production process of providing services. In any production process, they constitute the most important part of the costs, reaching up to 90% of the total cost in some industries. Overhead expenses are formed in connection with the organization, maintenance of production and management.

To conditionally constant costs include those whose value does not change with a change in the volume of services provided, for example, depreciation. conditional variables Costs are called those, the value of which changes in proportion to the change in the volume of services provided. These items include the cost of retreading and wear of tires, fuel and lubricants, wages of drivers, etc.

The classification of expenses by cost items and elements, as well as types of transportation, allows enterprises to know the cost structure, the direction of spending material, labor and money.

Grouping by cost items is used for calculating and accounting for the cost of transportation (works, services), timely and complete assessment of the results of the enterprise's economic activities, and determining costs for individual parts of the transport process.

The cost of transportation (works, services) is a cost estimate of all types of resources used for transportation by road (other works and services performed by road). However, the cost also includes costs that are not expenses (for example, depreciation).

The cost of transportation as an indicator is of great importance in assessing motor transport activities, since it has a decisive influence on the condition of the carrier: the lower the cost, the better financial condition ATP.

The cost price in the vast majority of cases is considered as an acceptable lower limit of the price. Setting a price below cost can only be done as a temporary measure taken in exceptional cases - for example, in order to retain a profitable consumer or a certain segment of the service sales market.

The planned cost determines the planned level of costs per unit of work of transport products for individual cost items based on progressive norms and standards for labor, materials, fuel, and equipment use.

The task of the planned cost is to identify a causal relationship that affects the occurrence of savings or cost overruns, to determine the location of the deviation, as well as the absolute value of the unit cost of production.

Planning the cost of transport services includes the development of cost estimates for transport services; calculation of cost estimates by type of transportation; determination of indicators of cost reduction for the planned period.

The unit cost of transport products is determined by dividing the total cost by the quantity of products produced in a specific period of time.

Determining the cost per unit of transport services is called costing.

The prime cost is calculated for road freight transportation for 1 ton, 1 ton km, 1 car-hour, 1 km of paid mileage; for passenger traffic - per 1 passenger, 1 passenger-km, 1 car-hour, 1 km of paid mileage; for taxi transportation - per 1 km of paid mileage and 1 car-hour. Itemized grouping of costs varies by industry. In road transport, the following grouping of costs is used according to costing cost items (Fig. 10.9).