Valuation of inventories using the fifo method. Methods for writing off MPZ

Every accountant should know methods for estimating inventories. Find out more about what methods are used in tax accounting and what their differences are.

1. Valuation method based on the cost of first acquisitions (FIFO).

Note!

From January 1, 2015, the LIFO method (valuation based on the cost of the most recent acquisition of inventory items) is excluded ( the federal law dated April 20, 2014 No. 81-FZ).

The procedure for applying valuation methods in tax accounting

The Tax Code of the Russian Federation does not disclose the procedure for applying valuation methods, but their application is similar to the valuation methods adopted in accounting.

The valuation method based on the cost of a unit of inventory is usually used to account for single, unique, special inventories, the replacement of which may entail damage to the production process. This method can be used to evaluate objects of art, works of authorship, precious stones, etc.

If the volumes of materials and raw materials used are large, then it is advisable to use the estimation method based on the average cost. This method is the most common, because Regardless of fluctuations in purchase prices, inventories are written off at average cost.

The FIFO method involves writing off valuables according to the “first in, first out” rule, i.e. Inventories are written down at a price in the order in which they were purchased. This method It is preferable to use when prices for inventories are expected to decline.

Different assessment methods for different groups of medical supplies

Despite the fact that clause 8 does not contain provisions on whether taxpayers have the right to various groups MPZ to apply different assessment methods, the Russian Ministry of Finance believes that this can be done by enshrining such a procedure in accounting policy(Letter of the Ministry of Finance of Russia dated November 29, 2013 No. 03-03-06/1/51819). The department made a similar conclusion regarding the write-off of the cost of purchased goods that differ significantly in their characteristics when they are sold (Letter of the Ministry of Finance of Russia dated 01.08.2006 N 03-03-04/1/616).

The tax authorities take a different position: a taxpayer can apply only one valuation method to all inventories (Letter of the Federal Tax Service of Russia for Moscow dated 02.02.2006 No. 20-12/7391). Since, following the norm established in paragraph. 6, the valuation method used cannot be changed during the year, due to the fact that the organization does not have the right to make changes to accounting policies during tax period(Letter of the Federal Tax Service of Russia for Moscow dated January 25, 2008 No. 20-12/005962).

At the same time, there is a Letter from the Federal Tax Service of Russia for Moscow dated July 10, 2008 No. 20-12/065293, in which tax authority explains that the chosen method for valuing purchased goods should be applied in the context of a homogeneous product range.

There is no consensus. Therefore, a taxpayer who decides to use different assessment methods when writing off raw materials and materials for production, in order to avoid conflicts with inspectors, should seek clarification on this issue from the tax office.

Results

There are 3 methods for estimating inventories. They are applied similarly in both tax and accounting. The only difference is that accounting legislation allows the use of several valuation methods for individual groups of inventories, while tax legislation does not provide clear instructions. The Ministry of Finance and the Federal Tax Service have different opinions.

Clause 16 of PBU 5/01 and clause 73 Guidelines By accounting inventories, the following methods have been established for assessing inventories (MPI) when released into production and other disposals:

• at the cost of each unit;
• at average cost;
• using the FIFO method (at the cost of the first materials purchased);
• using the LIFO method (at the cost of the last materials purchased).

In addition, this method should be used to evaluate the following types MPZ:

• materials that are used in a special manner - precious metals, precious stones, radioactive substances and other similar materials;
• stocks that cannot normally be replaced with each other.

. However, this method is good only for organizations that use a relatively small range of materials; they can accurately determine which materials are written off.

If it is not possible to accurately track which batch the materials were released from, then it is advisable to use one of the three methods described below.

When using the methods of writing off inventories (at average cost, FIFO or LIFO), the calculated values ​​of the cost of written-off materials and balances at the end of the period differ from each other. This, in turn, affects the cost of production, the amount of profit and the amount of property tax. Therefore, when choosing a material write-off method, you need to determine which criteria are the most important..

Example At the beginning of the month, the balance of materials was 300 units at a price of 110 rubles. per unit per total amount

: 300 x 110 = 33,000 rub.

Within a month we received:

1 batch: 500 units at a price of 130 rubles. per unit for the total amount: 500 x 130 = 65,000 rubles;

2nd batch: 600 units at a price of 170 rubles. per unit for the total amount: 600 x 170 = 102,000 rubles;

3rd batch: 200 units at a price of 180 rubles. per unit for the total amount: 200 x 180 = 36,000 rubles.

Total quantity of materials (balance at the beginning of the month and received):

300 + 500 + 600 + 200 = 1600 units.

Total cost of materials: 33,000 + 65,000 + 102,000 + 36,000 = 236,000 rubles.

During the month, 1200 units were consumed.

Balance at the end of the month: 1600 – 1200 = 400 units.

A) Average cost method.

Average unit cost: 236,000: 1600 = 147.50 rubles.

Cost of written-off materials: 1200 x 147.50 = 177,000 rubles.

Balance at the end of the month: 400 x 147-50 = 59,000 rubles.

B) FIFO method

Balance at the end of the month: 200 x 180 + 200 x 170 = 70,000 rubles.

Cost of written-off materials: 236,000 – 70,000 = 166,000 rubles.

Average unit cost of scrapped materials: 166,000: 1200 = 138.33 rubles.

Average cost per unit of materials on balance: 70,000: 400 = 175 rubles.

B) LIFO method

Balance at the end of the month: 300 x 110 + 100 x 130 = 46,000 rubles.

Cost of written-off materials: 236,000 – 46,000 = 190,000 rubles.

Average cost per unit of materials on balance: 46,000: 400 = 115 rubles.

Let's combine the results into a table.

Thus, with a constant increase in prices for materials, when using the FIFO method, the cost of written-off materials is the lowest, and the cost of materials on balance is maximum. In this case, the cost of production is lower, and the profit from sales of products is higher. The amount of property taxes also increases.

When using the LIFO method, the value of scrap materials is maximized, production costs increase, and profits decrease. The cost of materials on balance is less, and accordingly, property taxes are also reduced.

When using the average cost write-off method, the cost of written-off materials and, therefore, the cost of production is less determined by price fluctuations and can remain at a fairly stable level.

From this we can draw the following conclusion: the LIFO method is convenient for minimizing income tax and property tax; The FIFO method is most unprofitable for these purposes, since in this case taxes increase. However, if an organization aims to obtain maximum profit and increase the amount of dividends paid, then it is more convenient to use the FIFO method. In addition, this method allows you to obtain more reliable data on the cost of written-off materials and the cost of production, since materials, as a rule, are written off in the order they were received.

These conclusions hold true if material prices rise. If prices for materials tend to decrease, then the FIFO method becomes more convenient for minimizing taxes, and the LIFO method is least suitable for these purposes. The average cost method still produces averages.

Methods for assessing inventories

When releasing inventories for production or otherwise disposing of them, they can be assessed in accordance with one of the methods:

FIFO method;

LIFO method;

at average cost;

at the cost of each unit.

The choice of a specific method depends mainly on what problems the organization solves in the field of finance, investment and taxation.

Method FIFO assumes that materials should be written off at cost of the relevant batches in the chronological order of their receipt. In conditions of inflation, it causes an underestimation of the cost of resources released into production, an overestimation of their balance in the balance sheet, and, consequently, an overestimation financial result from core activities and improved liquidity indicators.

The FIFO method is advisable to use for organizations planning to implement capital investments due to own funds and enjoying the corresponding income tax benefits.

Method LIFO assumes priority write-off of materials at the cost of the latest batches. This method ensures an overestimation of the value of sold valuables, an underestimation of their balance at the end of the month, which means a decrease in profits and a deterioration in liquidity. It is recommended for use by those organizations that have the goal of minimizing income tax.

Method average cost makes it possible to evaluate supplied resources at the average purchase cost. It is moderate in terms of impact on profit and liquidity compared to the methods discussed above.

Method cost of each unit based on an individual assessment of material reserves. This applies primarily to inventories used by the organization in a special manner ( precious metals, precious stones, etc.), and supplies that cannot be replaced in the usual way. The possibility of using this method has been officially provided since 1999.

These methods can be used in organizations subject to three restrictions:

the chosen method is fixed in the accounting policy and is valid throughout the reporting year;

the method must be uniform for the type (group) of materials;

do not fall under established exceptions, namely materials that cannot replace each other. There is only one valuation method for them - at the cost of each unit.

4. Indicators of the use of working capital.

Working capital enterprises are in constant motion, making a cycle that has 3 stages:

I stage - This is the preparation of objects of labor. At this stage, working capital received by the enterprise in the form of money is spent by it on the acquisition of inventory.

II stage circuit flows in the sphere of production - material values enter production and finished products are created.

III stage – sales of finished products. Receiving Money for products sold, this stage is completed. Working capital returns to its original form and begins the circuit again.

Appendix 1 to the Guidelines for accounting of inventories, approved by Order of the Ministry of Finance Russian Federation dated December 28, 2001 No. 119n

Calculations of write-off of materials using average cost methods, FIFO

The first option is by determining the average cost (weighted estimate)

Notes

1) Point 9 of the calculation shows the sequence of writing off material using the FIFO method: first, the balance at the beginning of the month is written off, then receipts to reporting month: first the first batch, then the second, etc., until the total quantity to be written off is reached given month(in the example 22000 kg). From the receipts of the third batch of 20,000 kg, only 11,000 kg were taken - as much as is needed to ultimately produce 22,000 kg.

2) Materials released in a given month (for production, sales, service industries and farms, and for other purposes) are written off in amounts determined based on the average price, which is determined by dividing the total amount written off in a given month by the amount of material written off.

In our example, the average price for January was:

• according to the average cost method - 513000 / 31000 = 16.55 (clause 5);
• according to the FIFO method - 333000: 22000 kg = 15 - 14 (clause 9, total);

Actual amounts written off have small differences compared to estimated amounts due to rounding of the average monthly price.

3) The balance of material at the beginning of the next month using the FIFO method is determined (clause 10):

• gr. 3 - from the source data (item 4);
• gr. 5 = item 1 + item 2 (total) - item 9 (total);
• gr. 4 = gr. 5 / gr. 3 (on the same point).

4) The cost of materials issued (written off) using the FIFO method can be determined in a simplified, calculated way, when the cost of the material is first established, carried over to the next month, and the remaining amount is written off in the reporting month. In our example it looks like this:

The second option is by determining the price at the time of material release (sliding price)

The method of writing off materials at average monthly prices provided in the first option may cause inconvenience when practical application this option due to the fact that the price, as a rule, can only be determined at the end of the month, after calculating monthly turnover.

An organization can use the second option for valuing material by determining the price based on the condition of the material at the time of release, without waiting for the end of the month.

In this case, recalculation of the average price of the material can be carried out based on the option chosen in the organization (average cost, FIFO) at the time (as) of each material issue. In this case, the calculation algorithm is similar to the procedure outlined in the first option.

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In the process of economic activity, organizations buy, move from warehouse to warehouse, assemble, process, sell different kinds Inventory (inventory): goods, materials, finished products.

To understand the legally regulated purposes of accounting for inventories, you can familiarize yourself with the relevant PBU (Accounting Regulations). Accounting for inventories is regulated by PBU “Accounting for inventories” (PBU 5/01), approved by Order of the Ministry of Finance of the Russian Federation dated 06/09/01 No. 44n.

And we will look at ways to evaluate the MPB briefly, from the point of view of practical logic. To simplify, consider the case trading enterprise with simple document flow. But the basic principles also apply to more complex document flow (for example, a manufacturing enterprise with an impressive processing cycle).

We believe that our company (Romashka LLC) sells groceries. Buys wholesale, sells small wholesale. In conditions of sharp rise in prices of goods, a strict assessment of the cost of inventories is especially relevant in order to see the profitability of our activities as realistically as possible. When selling food products Special attention requires taking into account expiration dates, but we are now discussing another issue, therefore, for simplicity, we will exclude this point from consideration.

Let’s assume that at the beginning of the month there were no buckwheat balances in the warehouse, but during the month there were movements described in the table:

If we start calculating the profitability of operations, the question arises, what is cost value, each specific sales transaction, because we buy at different prices.

The second question that arises less frequently is what is the value of the remaining goods in warehouses (this question may arise, for example, if we want to take out a loan from a bank, the bank, in order to assess our creditworthiness, will ask for a report on the value of the remaining goods in warehouses). We are convinced that the cost of goods upon sale and when assessing balances may be of interest to us from a practical point of view.

Let's move on to the next point - “How to calculate the cost of goods.” There are several methods:

• FIFO(from English First In First Out — first to come, first to go);
• LIFO(from English LastIn First Out - last to come, first to leave);
• On average.

LIFO, in general, is an unpopular method (in addition, it is prohibited by current legislation for use in accounting). Therefore, we compare only 2 methods “FIFO” and “Average”. The FIFO philosophy is in the belief that we always sell the most “stagnant” goods in the warehouse, and therefore the cost of the goods sold is determined by the purchase price of the lots that are sold. And the philosophy of “By average” is that we do not always know exactly which goods we are selling from which batch of receipt, and therefore it is more correct to calculate the average cost per unit, taking into account all batches stored in the warehouse.

When writing off raw materials and materials used in the production of goods, performance of work, and provision of services, different methods for valuing inventory and materials can be used. I agree with this (letter dated November 29, 2013 No. 03-03-06/1/51819).

When and which valuation method is beneficial?

This means that we can conditionally divide all the materials that the company has into different groups. And for some of them, apply the write-off method at average cost, while others write off at the cost of a unit of inventory or the FIFO method. This approach will allow the company to take into account more expenses for inventories now, without postponing them for the future. And end up paying less

True, in order to start combining methods for assessing inventories in tax accounting at your own discretion, you need to make changes to the accounting system. But they will begin to take effect only from the beginning of next year. In the middle of the year, you can introduce additions to the policy. And apply them immediately. But only if you have new operations or the new kind materials (Article 313 of the Tax Code of the Russian Federation).

We’ll talk about how to combine different methods and not overpay income tax in this article.

Average cost valuation method

When is it beneficial: If the price of raw materials and supplies changes frequently, it doesn't matter whether it goes up or down.

The simplest and most convenient method for assessing inventories is based on average cost. This is one of four possible options provided for in paragraph 8 of Article 254 Tax Code RF. In this case, the cost of materials will not be exact, but rather conditional, averaged. After all, it is based on monthly averages.

Thus, this method of inventory valuation is indispensable for those companies that purchase goods, materials or raw materials at constantly changing prices. And it doesn’t matter whether they change up or down.

In addition, the method of valuing materials at average cost does not require piecemeal accounting of inventories, which significantly saves the accountant’s time. Especially if the company uses a large range of inventory. For accounting, it is enough to divide them into groups. For example: photo frames, brushes, paints, etc.

For each such group of goods, the average cost is first calculated using the formula:

Then you can determine the cost of inventories written off per month by multiplying their number by the resulting average cost. Let's give an example.

Example 1: How to evaluate inventories at average cost
Vega LLC produces souvenir products. Three types of materials are involved in the production process: photo frames, crystals and beads. Data on the balances and receipts of inventories for the month are shown in the table below. The accounting policy of Vega LLC for tax purposes is the method of assessing inventories at average cost.

Information on the movement of materials in Vega LLC for the month

The average monthly cost of photo frames is 318.33 rubles. ((200 pcs. x 300 rub. + 100 pcs. x 350 rub. + 300 pcs. x 320 rub.) : (200 pcs. + 100 pcs. + 300 pcs.)). The accountant wrote off 127,332 rubles for the month. (400 pcs. x RUB 318.33).

The average monthly cost of crystals is 11,120 rubles. ((10 pcs. x 11,000 rub. + 10 pcs. x 10,000 rub. + 20 pcs. x 12,000 rub. + 6 pcs. x 11,000 rub. + 4 pcs. x 10,000 rub.) : (10 pcs. + 10 pcs. + 20 pcs. + 6 pcs.)).

444,800 rubles were written off per month. (40 pcs. x 11,120 rub.).

The average monthly cost of beads is 87.39 rubles. ((1000 pcs. x 100 rub. + 500 pcs. x 90 rub. + 800 pcs. x 70 rub.) : (1000 pcs. + 500 pcs. + 800 pcs.)). The accountant wrote off 174,780 rubles this month. (2000 pcs. x RUB 87.39).

In total, the accountant will include 746,912 rubles in material expenses for the month. (127,332 + 444,800 + 174,780).

This method of assessing MPP is the most common. In the same way, you can write off materials in accounting (clauses 16, 18 PBU 5/01). Then there will be no differences between tax and accounting.

FIFO method

When is it beneficial: If raw materials and materials are constantly becoming cheaper.

The essence of the FIFO method is that materials are valued at the cost of the earliest acquisitions. This means that the first thing you need to do is write off inventories at the cost of the balances that are listed at the beginning of the month, then you need to evaluate the materials at the cost of the first purchase, then the second, and so on.

Thus, this method allows you to determine a more accurate cost of inventory compared to the previous one. To account for inventories, it is also sufficient to distribute them into groups. Let's show it in numbers.

Example 2: How to evaluate inventory using the FIFO method
Let's use the condition of example 1. Let's say accounting policy LLC Vega for tax purposes provides for the assessment of inventories using the FIFO method.

Then the accountant will write off photo frames in the amount of 127,000 rubles per month. (200 pcs. x 300 rub. + 100 pcs. x 350 rub. + (400 pcs. - 200 pcs. - 100 pcs.) x 320 rub.).

The cost of crystals will be 450,000 rubles. (10 pcs. x 11,000 rub. + 10 pcs. x 10,000 rub. + 20 pcs. x 12,000 rub.).

And, accordingly, the cost of beads written off per month will be 180,000 rubles. (1000 pcs. x 100 rub. + 500 pcs. x 90 rub. + (2000 pcs. - 1000 pcs. - - 500 pcs.) x 70 rub.).

In total, the accountant will include 757,000 rubles in material expenses for the month. (127,000 + 450,000 + 180,000).

This method is best used in tax accounting when prices for raw materials are constantly falling. For example, when a company purchases goods from the same supplier, who offers a cumulative discount system. That is, the longer you work with him and the more of his products you purchase, the lower the price.

Unit cost valuation method

When is it beneficial: If the goods are unique and expensive.

Another method involves valuing materials at the cost of each unit. That is, the accountant in this case must keep individual records of each item. Accordingly, this method is suitable for those companies whose accounts contain a small number of inventories.

As a rule, this method is used by organizations that produce or sell cars, jewelry, art or other unique items.

When using this method, the company receives the exact value of the property, which is extremely important for management accounting.

How best to combine methods

Now let’s talk about how to combine all possible methods for assessing inventories to the benefit of the company. If you have predominantly homogeneous inventories with fairly stable prices, then it is more convenient to use one valuation method. But if the materials are completely different, expensive and cheap, then it makes sense to use different methods for estimating inventory items. To do this, materials can be conditionally combined into groups. So that for each of them one of the assessment methods is ideal. Let's show it with an example.

Example 3: How to apply several methods for assessing inventories at once
Let's use the condition of example 1. Since the price of photo frames is constantly changing, the accountant decided to value them at the average cost. During the month, he wrote them off in the amount of 127,332 rubles.

Crystals are quite expensive mineral resources. In addition, they are purchased in small quantities, so it is convenient to keep item records. The accountant valued them at unit cost.

The cost of white crystals is 240,000 rubles. (20 pcs. x 12,000 rub.).

The cost of green crystals was 132,000 rubles. (12 pcs. x 11,000 rub.). And the blue ones were written off for 80,000 rubles. (8 pcs. x 10,000 rub.). In total, crystals were written off in the amount of RUB 452,000. (240,000 + 132,000 + 80,000).

Bead prices are constantly falling. Therefore, it was decided to apply the FIFO method to them. During the month, 180,000 rubles were written off.

In total, the accountant will include 759,332 rubles in material expenses for the month. (127,332 + 452,000 + 180,000). As you can see, in this case the amount material costs turned out to be greater than in other examples. Consequently, the accountant will be able to save on income tax.

Whatever valuation method you choose, one or several at once, fix this decision in your accounting policy for tax purposes (Article 313 of the Tax Code of the Russian Federation).

Any organization acquires materials for the company’s activities not for their own sake. And the purchased valuables will not lie dead weight in the warehouse for the director to admire. They are intended for use in production, sales or administrative purposes. Therefore, purchased materials are subsequently consumed in production.

However, in the warehouse the storekeeper or warehouse manager is responsible for them, and the materials are taken into account on account 10. When the materials leave the warehouse, the situation will change: the account and the person in charge will change. In this article we will look at the write-off of materials step-by-step instruction this procedure for you.

1. Accounting entries for writing off materials

2. Registration of write-off of materials

3. Write-off of materials - step-by-step instructions if not everything is consumed

4. Standards for writing off materials for production

5. Example of a write-off act

6. Methods for writing off materials for production

7. Option No. 1 – average cost

8. Option No. 2 – FIFO method

9. Option No. 3 – at the cost of each unit

So, let's go in order. If you don't have time to read a long article, watch the short video below, from which you will learn all the most important things about the topic of the article.

(if the video is not clear, there is a gear at the bottom of the video, click it and select 720p Quality)

We will look at write-offs of materials in more detail than in the video later in the article.

1. Accounting entries for writing off materials

So, let's start by determining where the purchased materials can be sent. It should be noted that materials are truly ubiquitous and there are ways to, as they say, “plug a hole” in any problem area of ​​the organization:

• - serve as the basis for the production of products
• - be an auxiliary consumable material in the production process
• — perform the function of packaging finished products
• - used for the needs of the administration in the management process
• — assist in the liquidation of decommissioned fixed assets
• - used for the construction of new fixed assets, etc.

And what materials are released from the warehouse for depends on accounting entries on write-off of materials:

Debit 20"Primary production" - Credit 10– raw materials were released for production

Debit 23 « Auxiliary production» — Credit 10– materials were sent to the repair shop

Debit 25"General production expenses" - Credit 10– rags and gloves were provided to the cleaning lady servicing the workshop

Debit 26 « General running costs» – Credit 10– paper for office equipment was issued to the accountant

Debit 44"Sales expenses" – Credit 10– containers for packaging finished products were issued

Debit 91-2"Other expenses" - Credit 10– materials were released for the liquidation of fixed assets

It is also possible for a situation where it is discovered that the materials listed in the accounts are actually missing. Those. there is a shortage. For such a case, there is also an accounting entry:

Debit 94“Shortages and losses from damage to valuables” – Credit 10– missing materials written off

2. Registration of write-off of materials

Any business transaction is accompanied by the preparation of a primary accounting document, and the write-off of materials is no exception. The step-by-step instructions in the next paragraph contain the study primary documents, which accompany the write-off process.

Currently any commercial organization has the right to independently determine the set of documents that will be used to formalize the write-off of materials, therefore the registration of write-off of materials may vary from organization to organization.

The main thing is that the documents used are approved as part of the accounting policy and contain all required details provided for in Article 9 of Law No. 402-FZ “On Accounting”.

Standard forms that can be used when writing off materials (approved by Resolution of the State Statistics Committee of October 30, 1997 No. 71a):

• — demand-invoice (Form No. M-11) is used if the organization has no limits on receiving materials
• — limit-fence card (Form No. M-8) is applied if the organization has established limits on the write-off of materials
• — invoice for the issue of materials to the side (Form No. M-15) is applied to another separate division of the organization.

The organization can modify these forms - remove unnecessary details and add details that the organization needs.

The invoice requirement is suitable for accounting for the movement of material assets within an organization, between materially responsible persons or structural divisions.

The invoice is prepared in two copies by the financially responsible person structural unit, handing over material assets. One copy serves as the basis for the handing over unit to write off valuables, and the second copy serves for the receiving unit as the basis for recording valuables.

3. Write-off of materials step-by-step instructions if not everything is consumed

Usually, when preparing these documents, it is assumed that the released materials were immediately used for their intended purpose, which means they are accompanied by the postings that we discussed above - for credit 10 of the account and debit 20, 25, 26, etc.

But this does not always happen, especially in large production. Materials transferred to the work site or workshop may not be immediately used in production. In fact, they simply “move” from one storage location to another. In addition, when dispensing materials, it is not always known what type of product they are intended for.

Therefore, those materials that are released from the warehouse but not consumed should not be taken into account as expenses of the current month, neither in accounting nor in tax accounting for income tax. What to do in this case, how to write off materials, step by step instructions below.

In such situations, the release of materials from the warehouse to the production department should be reflected as internal movement, using a separate sub-account to account 10, for example “Materials in the workshop”. And at the end of the month, another document is drawn up - a materials consumption act, where the direction of materials consumption will already be visible. And at this moment the materials will be written off.

Such tracking of material consumption will allow you to achieve greater reliability in accounting and correctly calculate income tax.

Please note that this applies not only to materials that go into production, but also to any property, including stationery used for administrative needs. Materials should not be issued “in reserve”. They must be used immediately. Therefore, a one-time operation to write off 10 calculators for an accounting department of 2 people, during an audit, will certainly raise questions as to what purpose they were required in such quantities.

4. Example of a write-off act

1. - or you issue and immediately write off only what is actually consumed (in this case, the requirement of an invoice is quite sufficient)
2. - or you draw up an act for writing off materials (transmitting a demand invoice, and then gradually writing off acts for writing off).

If you use write-off acts, do not forget to also approve their form as part of the accounting policy.

The act usually indicates the name, if necessary, the item number, quantity, book price and the amount for each item, number (code) and (or) name of the order (product, product) for the manufacture of which they were used, or number (code) and (or) name of the costs, quantity and amount according to consumption rates, quantity and amount consumption in excess of norms and their causes.

An example of what such an act might look like is in the picture below. I repeat, this is just an example; the type of act will very much depend on the specifics of the enterprise. Here, as a basis, I took the form of the act that is used in budgetary institutions.

5. Standards for writing off materials for production

Accounting legislation does not establish standards in accordance with which materials should be written off for production. But paragraph 92 of the Methodological Instructions for the accounting of MPZ (Order of the Ministry of Finance dated December 28, 2001 No. 119n) states that materials are released into production in accordance with established standards and volume production program. Those. the amount of materials written off should not be uncontrolled and the standards for writing off materials into production should be approved.

Moreover for tax accounting It would be useful to remember Article 252 of the Tax Code: expenses are economically justified and documented.

The organization sets its own standards for materials consumption (limits). . They can be fixed in estimates, technological maps and other similar internal documents. Documents of this kind are not developed by the accounting department, but by the unit that controls the technological process (technologists), and then they are approved by the manager.

Materials are written off for production in accordance with approved standards. You can write off materials in excess of the norm, but in each such case you need to explain the reason for the excess write-off. For example, correction of defects or technological losses.

The release of materials in excess of the limit is carried out only with the permission of the manager or his authorized persons. At primary accounting document– the demand invoice, the act – there must be a note about the excess write-off and its reasons. Otherwise, the write-off is illegal and leads to distortion of cost and accounting and tax reporting.

On the topic of expenses in the form of technological losses, you can read: FAS Resolution North Caucasian district from 02/04/2011 No. A63-3976/2010, letters from the Ministry of Finance of Russia dated July 5, 2013. No. 03-03-05/26008, dated January 31, 2011. No. 03-03-06/1/39, dated 10/01/2009 No. 03-03-06/1/634.

6. Methods for writing off materials for production

So, now we know what documents we need to write off materials, and we also know the accounts to which they are debited. From the documents we know how much materials were written off. Now all that’s left to do is determine the cost of their write-off. How can we determine how much the materials sold cost, and what amount will be the write-off entry? Let's look at a simple example, based on which we will study the methods of writing off materials for production.

When using the methods of writing off inventories (at average cost, FIFO or LIFO), the calculated values ​​of the cost of written-off materials and balances at the end of the period differ from each other. This, in turn, affects the cost of production, the amount of profit and the amount of property tax. Therefore, when choosing a material write-off method, you need to determine which criteria are the most important.

Sladkoezhka LLC produces chocolate candies. Cardboard boxes are purchased for their packaging. Let 100 such boxes be purchased at a price of 10 rubles. a piece. A packer comes to the warehouse to pick up boxes and asks the storekeeper to give him 70 boxes.

So far we have no question about how much each box costs. The packer receives 60 boxes for 10 rubles, for a total of 600 rubles.

Even if 80 boxes were purchased, but the price is already 12 rubles. a piece. The same boxes. Of course, the storekeeper doesn't keep the old and new boxes separate, they are all kept together. The packer came again and wants more boxes - 70 pieces. The question is: at what price will the boxes sold for the second time be valued? It is not written on each box exactly how much it cost - 10 or 12 rubles.

Different answers can be given to this question, depending on which method of writing off materials for production is approved in the accounting policy of Sladkoezhka LLC.

7. Option No. 1 – average cost

After the packer left the warehouse with the boxes for the first time, there were 40 boxes left for 10 rubles each. – this will be, as they say, the first game. Another 80 boxes were purchased for 12 rubles. - This is already the second batch.

Let's count the results: we now have 120 boxes for a total amount of: 40 * 10 + 80 * 12 = 1360 rubles. Let’s calculate how much a box costs on average:

1360 rub. / 120 boxes = 11.33 rub.

Therefore, when the packer comes for the second time for boxes, we will give him 70 boxes for 11.33 rubles, i.e.

70*11.33=793.10 rub.

And we will have 50 boxes left in the warehouse worth 566.90 rubles.

This method is called average cost (we found the average cost of one box). As new batches of boxes continue to arrive, we will again calculate the average and issue boxes again, but at a new average price.

8. Option No. 2 – FIFO method

So, by the time of the packer’s second visit, we have 2 batches in our warehouse:

No. 1 - 40 boxes for 10 rubles. – according to the time of acquisition, this is the first batch – the “older” one

No. 2 – 80 boxes for 12 rubles. - according to the time of acquisition, this is the second batch - more “new”

We assume that we will issue the packager:

40 boxes from the “old” one - the first batch purchased at the price of 10 rubles. – total for 40*10=400 rub.

30 boxes from the “new” one - the second batch in time to purchase at a price of 12 rubles. – total for 30*12=360 rub.

In total, we will issue in the amount of 400 + 360 = 760 rubles.

There will be 50 boxes left in the warehouse at 12 rubles, for a total of 600 rubles.

This method is called FIFO - first in, first out. Those. First, we sort of release material from an older batch, and then from a new one.

9. Option No. 3 – at the cost of each unit

At the cost of a unit of inventory, i.e. Each unit of materials has its own cost. This method is not applicable for ordinary cardboard boxes. Cardboard boxes are no different from each other.

But materials and goods used by the organization in a special manner (jewelry, precious stones, etc.), or inventories that cannot normally replace each other, can be valued at the cost of each unit of such inventories. Those. If all our boxes were different, we would put a different tag on each one, then each of them would have its own cost.

Here are the most important questions on the topic of writing off materials: step-by-step instructions are now before your eyes. For those who keep records in the 1C: Accounting program, watch a video tutorial on writing off materials in this program.

What problematic issues do you have regarding the write-off of materials? Ask them in the comments!

You can also, which were mentioned in the article, on the issue of technological losses.

Write-off of materials step-by-step instructions for accounting