What costs are not indirect. Can you please tell me? Is it possible to provide for the accounting policy that all costs of the enterprise for the purposes of taxation of profits can be attributed to direct, without indirect

Direct income tax expense , as well as indirect ones, are included in the cost price finished products, however, the order of their distribution is different. This must be taken into account when forming the base for income tax in order to avoid subsequent incorrect calculation of the tax itself.

What are the direct income tax expenses?

To answer this question, you should carefully read the Tax Code. Direct costs include:

The amounts paid for material resources that are used in the process of manufacturing finished products, when selling goods or carrying out work, in accordance with sub. 1 p. 1 of Art. 254 of the Tax Code of the Russian Federation.
The costs of equipment and parts for the assembly of equipment or semi-finished products used for subsequent processing, based on sub. 4 p. 1 of Art. 254 of the Tax Code of the Russian Federation.
Expenses for the salaries of personnel directly involved in the manufacture of products, sale of goods, performance of work. In addition, this category includes deductions for extrabudgetary funds, including contributions for injuries, payment of unworked time (sick leave), medical insurance, additional pension contributions. All these deductions must be made exactly with wages for the work done. This required condition for acceptance for tax accounting. It is directly spoken of in Art. 255, paragraph 1 of Art. 264 of the Tax Code of the Russian Federation.
Amount of depreciation deductions from non-current assets used in the main activities of the company for the manufacture of products, the sale of goods and services, as stated in sub. 3 p. 2 art. 253, art. 259 of the Tax Code of the Russian Federation.

Liberalization legislative framework touched upon the list of expenses in Art. 318. So, according to the information contained in the letters of the Ministry of Finance of Russia dated 07.02.2011 No. 03-03-06 / 1/79 and the Federal Tax Service for the city of Moscow dated 02.02.2010 No. 16-12 / [email protected], companies can expand the range of direct costs, however, all additional names will have to be approved in accounting policy.

Direct Cost Accounting Policy

tax code presupposes accounting direct income tax expense in accordance with the rules enshrined in it.

The difficulty lies in the fact that such expenses are offset against a decrease in income in the share attributable exclusively to the volume of products, goods, works or services sold in the considered time period. This thesis is enshrined in para. 2 p. 2 art. 318 of the Tax Code of the Russian Federation. There are additional explanations of officials in the letters of the Ministry of Finance of Russia dated 09.06.2009 No. 03-03-06 / 1/382, dated 08.12.2006 No. 03-03-04 / 1/821, as well as the Federal Tax Service of Russia for the city of Moscow dated 18.05.2010 No. 16-15 / [email protected] All similar income tax expense are accounted for in the month of actual sale, even if the receipt of funds from the transaction from the sale is planned in future periods. The judges adhered to similar views in the resolution of the Federal Antimonopoly Service of the West Siberian District of 15.06.2011 No. A45-12953 / 2010.

The procedure for accounting for direct costs when selling services

For enterprises that have chosen services as their main activity, a specific rule has been established for writing off direct costs. In particular, para. 3 p. 2 art. 318 of the Tax Code of the Russian Federation provides for their cancellation in full in reporting month... This is the opinion of officials in the letters of the Ministry of Finance of Russia dated 15.06.2011 No. 03-03-06 / 1/348, dated 31.08.2009 No. 03-03-06 / 1/557. Support this provision and judicial authorities(for example, the decree of the Federal Antimonopoly Service of the West Siberian District of August 27, 2013 No. A27-19013 / 2012). This is due to the fact that services do not have material embodiment, in contrast to work, the results of which are always tangible. An example will illustrate this position.

Example 1

Drawing up design estimates refers to work related to the implementation of contracts construction contract... Based on the provisions of Art. 758 The Civil Code of the Russian Federation and the letter of the Ministry of Finance of Russia dated 22.02.2007 No. 03-03-06 / 1/114, it can be concluded that they cannot be taken into account at a time.

Conducting an audit by an auditing firm, on the contrary, refers to the service sector in accordance with paragraph 2 of Art. 779 of the Civil Code of the Russian Federation. This means that the direct costs of such a company can be taken into account when calculating income tax at a time when they are implemented.

Situations are possible when the company diversifies its activities and, in addition to production, is also engaged in the provision of services. In this case, the costs will have to be written off separately: related to the manufacture of products - according to general rule, to services - at a time according to the specific provisions given above.

Despite the fact that, in the opinion of the fiscal authorities, it is not necessary to fix such a provision in the accounting policy, it is still better to do this.

How to write off direct expenses in tax accounting correctly?

To correctly determine the amount of costs related to the products sold in the current month, you must first obtain the following data:

the amount of work in progress;
the number and amount of goods shipped, but not classified as sold;
part of the goods that did not find buyers at the storage sites.

Costs that qualify as direct and remaining “inside” these objects do not need to be taken into account when taxing profits.

After a change in accounting policy in the middle of the period, some of the direct costs may be converted to indirect. Any direct costs remaining in work in progress should be written off as the balances are sold following policy changes. Representatives of the Ministry of Finance speak about this in letters from 15.09.2010 No. 03-03-06 / 1/588, from 20.05.2010 No. 03-03-06 / 1/336. At the same time there is arbitrage practice, which allows not to act in this way, but a one-time write-off of work-in-progress expenses, if they were qualified in the company as indirect, from the month of changes in the accounting procedure.

List of indirect income tax expenses

As a general rule, it is customary to call indirect costs that are associated with servicing the main activities of the company (general production, general business). They are accounted for in the cost of finished goods according to a proportion pre-established in the company, which must be fixed in the accounting policy.

Features of tax accounting for indirect costs

A literal reading of Art. 318 of the Tax Code of the Russian Federation, it can be established that the name "indirect" is applicable to costs that are not included in direct and non-operating costs. As a result, in order to accurately determine the list of indirect costs, it is necessary to exclude those related to direct costs from the list of items that exist in accounting. The list of such operations is open and can be created by the company at its discretion. All indirect costs are fully charged to reporting period, this is stated, for example, in the letter of the Ministry of Finance of Russia dated March 25, 2010 No. 03-03-06 / 1/182.

Example 2

The company makes cakes in a specialized department, independently searches for customers and sells them. In this case, it is possible that a part of the finished product is not sold within the allotted time and is returned again for recycling into raw materials and subsequent use in production. In this case, the costs of redistribution can be taken into account only with the subsequent sale of products for which the received raw materials were consumed.

From general rule there are exceptions, and sometimes this type of cost needs to be allocated, in particular, this applies to amounts belonging to several time intervals.

Also separate rules accounting for indirect costs are established for advertising and entertainment costs, R&D costs, insurance.

The procedure for attributing direct and indirect income tax expenses to the accounts is governed by the provisions of Art. 318 of the Tax Code of the Russian Federation. So, direct costs reduce income exclusively in the share related to products sold, and indirect - completely at the time of their implementation.

At the same time, there are special cases governed by other provisions, which should be paid the closest attention. This applies to the costs of providing services. There are also difficulties in accounting for costs when making changes to their classification in accounting policies.

However, for all difficult situations, a certain practice has already developed, and there are also relevant explanations from the fiscal authorities.

For certain resources. All costs involved in the implementation of a business project can be divided into direct and indirect. All these costs must be tried to predict as accurately as possible in order to draw up a business plan.

What is included in direct costs

Direct costs are directly related to the products or services produced by the enterprise. They are included in the cost price directly. When calculating income tax, direct costs are recognized as products are sold.

Most often, the following groups are included in the structure of direct costs:
- material costs;
- the cost of wages and salaries;
- depreciation deductions;
- other types of costs.

In number material costs all materials used are included, excluding products own production... These are, in particular, raw materials, semi-finished products, building materials, components, fuel, spare parts, containers, etc. Their list and specific gravity differs depending on the industry. For example, for metallurgy, an important share will be occupied by the cost of electricity, and for the food industry, the largest share will be accounted for by raw materials. The criterion for classifying material costs as direct ones is that the materials included here, in the course of their further redistribution, become part of the finished product, i.e. transfer their value to it.

The costs of wages include the cost of wages of workers directly involved in the production process. This is, for example, the salary of programmers in a website development company, or masters in construction organization... But the salaries of accountants and administrative staff can be attributed to indirect costs. It should be borne in mind that this group of costs includes not only salaries, but also various incentives, bonuses, vacation pay, as well as various deductions to non-budgetary funds.

Depreciation expenses are charged using depreciation rates. They are the process of partial transfer of the cost of fixed assets as they are depreciated at cost.

Often costs include the cost of services auxiliary production and external contractors. Other types of costs that are directly related to production can also be attributed to direct costs.

What are indirect costs?

Indirect costs cannot be directly transferred to the cost of production or provision of services, because they are allocated between different kinds products. They are not directly related to the manufactured products, they are often also called overhead costs.

These are, for example, rental costs, administrative and management costs, expenses for training workers, stationery, communication services, etc. When starting a business, it is rather problematic to predict all indirect costs, there may always be unforeseen costs.

It should be noted that the specified list and the division of costs into direct and indirect is very conditional, each organization determines it independently based on the specifics of the organization of production. For example, the salaries of accountants in a healthcare facility would be an indirect cost, but in an outsourced company accounting services, - straight lines.

Can you please tell me. Is it possible to provide accounting policies all costs of the enterprise for the purposes of taxation of profits are attributed to direct, without indirect?

The costs of the enterprise cannot be attributed only to direct ones, without indirect ones. In tax accounting, the organization's expenses for production and sales are divided into two groups: direct and indirect. This procedure is established by paragraph 1 of Article 318 and the Tax Code of the Russian Federation.

The rationale for this position is given below in the materials of the "Glavbukh Systems"

In tax accounting, the organization's expenses for production and sales are divided into two groups:

straight;
indirect.

The organization must independently establish the exact list of direct costs associated with production and sale (clause 1 of article 318 of the Tax Code of the Russian Federation). Develop such a list and fix it in the accounting policy for tax purposes. Formation of the list of direct costs should be economically justified. It is necessary to distribute costs taking into account the specifics of the technological process and industry specifics. At the same time, only those expenses that cannot be attributed to direct ones for objective reasons can be recognized as indirect. For example, the costs of raw materials and supplies that are included in the unit cost are always direct and cannot be attributed to indirect costs. Similar clarifications are contained in the letter of the Federal Tax Service of Russia dated February 24, 2011 No. KE-4-3 / 2952. The lawfulness of such a conclusion is confirmed by arbitration practice (see, for example, the definition of the Supreme Arbitration Court of the Russian Federation dated May 13, 2010 No. VAS-5306/10, resolution of the FAS of the Urals District dated February 25, 2010 No. F09-799 / 10-C3).

When determining the list of direct expenses for tax accounting, an organization can use a similar list that it uses in accounting (letter of the Ministry of Finance of Russia dated May 30, 2012 No. 03-03-06 / 1/283).

Include costs that relate to direct costs in the tax base as products are sold (work is performed), in the cost of which they are taken into account (paragraph 2, clause 2, article 318 of the Tax Code of the Russian Federation). Consider indirect costs in the costs of the period when they were incurred (clause 2 of article 318, clause 1 of article 272 of the Tax Code of the Russian Federation).

The organization provides services

Organizations that provide services can allocate costs to direct and indirect in the same order as production. * They should also form a list of direct costs and fix it in the accounting policy. However, between the rules for recognizing expenses at industrial organizations and there is a significant difference between organizations that specialize in providing services.

A service for tax purposes is an activity, the results of which do not have material expression and are realized and consumed in the process of its implementation (clause 5 of article 38 of the Tax Code of the Russian Federation). In this regard, organizations providing services (for example, audit companies) are not obliged to distribute direct costs between the costs of the current tax (reporting) period and the cost of services not accepted by customers at the end of this period (paragraph 3, clause 2 of article 318 of the Tax Code RF, letter of the Ministry of Finance of Russia dated June 15, 2011 No. 03-03-06 / 1/348). They are entitled to recognize all incurred expenses (both direct and indirect) in the current tax (reporting) period. Moreover, such a procedure for accounting for direct costs must be established in the accounting policy (

It is extremely important to classify the concept of “costs” into direct and indirect (non-liberalization) for the correct distribution of the tax base for income tax. Direct costs are reallocated to sold and unsold products, the rest goes to unfinished production. All costs that the company does not consider direct are automatically transferred to the category of indirect. Indirect costs are recognized as costs that are associated with the sale of goods. They are fully included in the costs that affect taxation. While accounting for direct costs is fairly clear and straightforward, accounting for indirect costs has its own complexities. Since direct costs affect the cost and selling price of the goods, it is important to correctly distribute between cost groups.

Also note that indirect costs for one company are direct costs for another. Sometimes the same expenses can change the category. For example, advertising for a particular service is a direct cost, while advertising for an organization as a whole is an indirect cost. Before you can classify costs, you need to give them the correct definition. For this purpose, you can refer to Art. 253 of the Tax Code of the Russian Federation.

What is attributed to direct costs

Direct costs are costs directly related to the manufacture of certain types of products. They are the ones that are calculated in the cost price. The Tax Code does not provide a clear definition of direct costs, it only provides an approximate list. The company must classify the costs itself and register them in the accounting documents. This is necessary for rational taxation. Typically, direct costs include:

Basic materials.
Components.
Semi-finished products.
З with deductions.
Other direct costs.

In this list, it is worth clarifying the last position. This category includes equipment rental, installation and preparation for the operation of this equipment (cooling of machines, adjustment production machines for a specific type of product, disposal of material).

As mentioned above, direct costs go to production costs. Examples: boards and fittings in the manufacture of furniture, the cost of purchased goods for further resale in trade, etc. Sometimes it is impractical to calculate the cost of materials for one product (glue, paper clips, nails, bolts). Then they are referred to as office expenses and are considered general business expenses. They are accounted for in each reporting period and are methodically redistributed between specific types of goods.

An enterprise that is directly involved in production has the right to include in costs only those costs related to goods already sold. The rest will go to no sold goods and unfinished production. In accounting, this group of expenses is accounted for on account 20. For the convenience of the analysis, you can also keep account 43 and calculate the cost on account 20. The amount of direct expenses is also reflected in tax accounting, the calculation looks like this:

Direct costs = the amount of direct costs x (the amount from the sale of goods / (the amount of issue + the amount of unfinished production)).

With regard to direct costs for the service sector, the NDT simplifies the accounting of direct costs. According to paragraph 2 of Art. 318 of the Tax Code of the Russian Federation, the division of direct costs into services sold and unfinished production is optional. All costs that affect the cost of the service are accounted for in tax period and reduce the taxable income of the company. In view of this rule, it is important to have at least one sale of services in the reporting period so that the entire amount of direct costs reduces the tax base.

In trade, the cost of purchased products is fully indicated when filling out a tax return. If fare are not taken into account in the cost of goods, then they can also be attributed to direct costs. In accounting, this is done by recording Debit 90.2 - Credit 41.

What is referred to as indirect costs

The definition of indirect costs is contained in paragraph 1 of Art. 318 of the Tax Code of the Russian Federation. They include the costs of manufacturing not a single product, but a whole category. They cannot be associated with this product in any way. Indirect costs consist of:

Depreciation of fixed assets.
The cost of VHI employees.
All tax deductions.
Licensing and certification costs.
Advisory services.
and marketing.
Repair of buildings and transport.
Public services.
Training and professional development of employees.
The cost of transport costs for the delivery of products to the buyer.
Salaries with accruals of support personnel.
General production and general shop expenses.

All types of non-production costs are reflected in Art. 265 of the Tax Code of the Russian Federation. Most of the indirect costs are related to fixed costs. The amount of these costs is not related to the volume of the issue. In accounting, they pass through balance sheet 26 " General running costs". Postings to 25, 23 and 20 accounts are also possible.

To solve the problem of determining the cost, an individual absorption coefficient is established, which reflects the share of overhead costs per unit of goods. One method is to proportionally divide the indirect costs by all direct costs. A variant of dividing indirect costs into production costs labor. Accounting for indirect costs will help you realistically estimate the cost. However, with a change in the base of redistribution, the result will also change.

The Direct Costs method provides that the cost price includes only direct costs, and indirect costs are borne by the financial result of the enterprise (deducted from net profit). Tax return for income tax reflects the accumulated amount of indirect costs. However, certain indirect costs require individual decoding, namely:

The amount of taxes and cathedrals.
Depreciation of the OS.
The amount of expenses for social protection disabled people.
The amount for the acquisition of land and lease rights for land plots.
Research costs.

The categories of indirect and direct costs are extremely important for any enterprise. First of all, they form the true cost of production. Second, they help you calculate the optimal markup. Third, the costs are involved in economic analysis when calculating the profitability of sales and specific types of goods, calculating the break-even point and payback. Fourth, expenses directly affect the amount of tax deductions. Ultimately, the reallocation between indirect and direct costs will be reflected in the financial result.