How to record the costs of warranty repairs (warranty service)

Warranty repair concept

Warranty repairs (warranty service) can be carried out by:

• manufacturers of products (works, services) (clause 6 of article 5 of the Law of February 7, 1992 No. 2300-1);

• trade organizations (including importers) (clause 7 of article 5 of the Law of February 7, 1992 No. 2300-1).

Warranty repairs (warranty service) are subject to goods (results of work) for which a warranty period has been established. The start date of the warranty period is the date of transfer of goods (results of work performed) to the buyer (customer). That is, the date of registration of shipping documents or the acceptance certificate for work performed. This procedure follows from the provisions of Articles 470, 471 of the Civil Code of the Russian Federation, paragraph 2 of Article 19 of the Law of February 7, 1991 No. 2300-1.

Manufacturers and trade organizations can carry out warranty repairs of products (warranty service):

• on your own;

• by third party organizations (specialized service centers).

About the warranty period

When carrying out repairs, the warranty period is suspended for the period from the moment the claim is made until the product is returned to the consumer. If there was a legal dispute and the case was in favor of the buyer, then the entire period of legal proceedings is also not counted towards the warranty period.

For example , the warranty period for a TV is 1 year and is set from 01/01/2020 to 01/01/2021. The consumer contacted the seller on 12/30/2020. Repairs were carried out until 01/15/2021. As a result, the product warranty will be valid until 01/17/2021 G.

It should be borne in mind that if during the repair a component part is replaced, for which a separate warranty was established in addition to the warranty for the product as a whole, then a new warranty is established for the replaced part of the same duration as it was before the replacement. Its period runs from the moment the goods are transferred to the buyer.

For example , a laptop included a power supply with a 6-month warranty. After 5 months, the laptop broke down and was sent in for repair. As a result of the repair, the laptop's video card was replaced and the power supply was replaced. The warranty period for the laptop remains the same (minus the repair period), and the power supply has a new warranty of 6 months, which begins to be calculated from the moment the product is returned to the buyer.

Warranty repair costs

The list of costs associated with warranty repairs is not defined by law. Depending on how the organization carries out warranty repairs (in-house or with the assistance of service centers) and on what types of work need to be performed during repairs, the costs of warranty repairs may include:

• costs of eliminating product defects (expenses for remuneration of employees who are engaged in repairs; purchase of components (spare parts) used to eliminate defects);

• costs of delivering goods from the buyer to the seller (manufacturer) for repairs;

• costs of delivering goods from the seller (manufacturer) to the buyer after repair;

• costs of conducting an examination of goods, identifying the causes of product defects (costs of remuneration of employees who conduct the examination);

• costs of paying for repair services to a third party.

What you need to know

First, let's look at the main points that you need to know when discovering deficiencies and submitting a repair request.

What shortcomings need to be eliminated?

The defect must be corrected if it was not provided for in the contract and the buyer was not warned about the presence of defects in the goods upon purchase (he did not agree to accept the goods in this form). So, carefully look at the documents for the product, and if they indicate that the product is defective (for example, a refrigerator whose freezer lighting does not work), then such a defect will not be covered by warranty repair.

Is it worth asking for repairs?

Warranty repair is an alternative requirement of the buyer. Instead of repairs, you can demand a refund, replacement of goods, reimbursement of repair costs on your own, etc. The choice of these requirements belongs to the buyer if we are talking about durable goods that are not technically complex goods.

With technically complex goods the situation is more complicated (what is a technically complex product). If the first defect (except for a significant one) is discovered after 15 days after purchase , a technically complex product can only be repaired (exchanged, money cannot be returned).

Therefore, if we are talking about a simple durable product or secondary repair of technically complex products, you should think about it. Perhaps a refund or replacement will be more economically feasible.

Warranty repair periods

There are periods when repairs can be considered under warranty and therefore free of charge. Such deadlines are usually divided into the following categories:

• during the stated warranty period;
• upon expiration of the warranty, but within 2 years;
• after 2 years, but during the service life;
• after 2 years, but within 10 years if the service life is not specified.

Where to go

At his choice, the buyer can contact:

• to the seller;
• the manufacturer of the goods;
• importer (organization that delivered the goods from abroad).

A visual table of the buyer's request for warranty repairs.

Non-warranty cases

Please note that not all breakdowns may be subject to warranty repair. The seller (manufacturer, importer) is not obliged to eliminate defects free of charge if they arise due to:

• careless use (for example, dropping a smartphone on a hard surface);
• improper use (for example, using a blender to loosen soil for houseplants);
• exposure to natural elements, as well as substances that are incompatible with the performance of the product (for example, liquid getting on a laptop);
• improper transportation or storage of goods (for example, transporting the monitor in a metal car body without fixing or softening materials).

Accounting: creation and use of reserves

If an organization creates a reserve for warranty repairs in accounting, then reflect the deductions to the reserve using the following entries:

Debit 20 (23, 44) Credit 96 subaccount “Reserve for warranty repairs”

– a reserve has been accrued for warranty repairs of goods (warranty service for work performed, services provided).

Write off the costs associated with warranty repairs as a debit to account 96 in correspondence with the cost account. For more information about this, see How to record the use of the reserve for warranty repairs (warranty service).

Accounting: cost reflection

If the organization does not create a reserve, reflect the costs of warranty repairs as they occur. Depending on the type of expenses, write them off using the following entries:

Debit 20 (23, 44) Credit 70

– salaries were accrued to employees involved in warranty repairs;

Debit 20 (23, 44) Credit 69

– contributions for compulsory pension (social, medical) insurance and insurance against accidents and occupational diseases are charged on the salaries of employees engaged in warranty repairs;

Debit 20 (23, 44) Credit 10

– spare parts (components) are written off for warranty repairs.

Write off spare parts and components using one of the selected methods for writing off material costs.

Debit 20 (23, 44) Credit 70 (10, 02, 68, 69, 60…)

– the costs of delivering the goods from the buyer to the place of warranty repair and back are written off.

At the end of the reporting period (month), write off the amount of costs for warranty repairs as a debit to account 90-2:

Debit 90-2 Credit 20 (23, 44)

– costs for warranty repairs are written off.

Warranty repairs involving third parties are carried out on the basis of a contract with a specialized company (service center).

Relations between the customer and the contractor are regulated by Chapter 37 of the Civil Code of the Russian Federation. The procedure for accounting for costs associated with warranty repairs in this case depends on the terms of the contract. If the contract stipulates that the cost of the work includes the cost of spare parts (components), then in accounting, reflect the costs under the contract by posting:

Debit 20 (23, 44) Credit 60

– costs for the services of the service center are reflected.

Make this entry when signing the work completion certificate (clause 18 of PBU 10/99).

About primary and secondary repairs

Primary repair is when a product defect occurs and is repaired for the first time.

Secondary repair – repeated repair is required if the defect appears repeatedly. In this case, it does not matter what the frequency of the defect is (exactly the same defect or of a different nature), the main thing is that the same product must be repaired more than once.

Attention! If the product has several defects at once, but this is the first time you have requested repairs, then such a one-time repair will be primary, regardless of the number of defects being eliminated.

This question arises acutely when there are shortcomings in a technically complex product, since the primary or secondary nature of the repair determines the set of powers of the consumer. Let us remind you that if there is a significant deficiency, the choice of consumer requirements does not depend on the number of repairs.

A visual table of consumer requirements for a technically complex product.

Replacement of spare parts and components

The terms of the contract may stipulate that the customer organization pays only for warranty repairs (without taking into account the cost of spare parts). In this case, if during the repair there is a need to replace any parts (components), the customer organization is obliged to provide them at its own expense (Articles 703, 704, 713 of the Civil Code of the Russian Federation).

As a rule, the customer organization transfers spare parts and components for warranty repairs on a toll basis (clause 156 of the Methodological Instructions, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n). Since in this case the ownership of the transferred property does not pass to the performer of the work (clause 1 of Article 220 of the Civil Code of the Russian Federation), take it into account in the same manner as customer-supplied materials. After the repair, the contractor must provide the customer with a report on the use of the received spare parts (Clause 1, Article 713 of the Civil Code of the Russian Federation). If not all spare parts were used during the repair process, the contractor must return them using the invoice. These documents are the basis for writing off materials used for warranty repairs.

Situation: how to reflect in accounting the receipt of spare parts intended for warranty repairs? Spare parts were received from a foreign manufacturer of products free of charge within the warranty period of the product.

Reflect them on off-balance sheet account 003 “Materials accepted for processing.”

If the manufacturer has established a warranty period for the product, the obligation to eliminate defects lies with him (the exception is the case when the fact of damage to the product by the consumer is proven) (Article 476 of the Civil Code of the Russian Federation, paragraph 2 of paragraph 6 of Article 18 of the Law of the Russian Federation of February 7, 1992 No. 2300-1).

In order to ensure the possibility of using the product during its service life, the manufacturer undertakes to:

• carry out repairs and maintenance of products;

• supply spare parts to trade and repair organizations during the service life of the product (and in the absence of such a period, for ten years from the date of transfer of the product to the consumer).

One of the ways to fulfill the warranty obligation is the free replacement of defective spare parts (both with and without repair work). As a rule, the consumer makes a request to eliminate the defects of the product to the direct seller. In turn, the seller in this case has the right to address these demands to the manufacturer. And the manufacturer can either compensate all the seller’s expenses for warranty repairs (including the cost of spare parts purchased by him), or carry out the repairs himself or provide the seller with spare parts free of charge for further transfer to the consumer.

This follows from Article 469, paragraph 2 of Article 470, Article 475, paragraph 3 of Article 477 of the Civil Code of the Russian Federation and Article 6 of Law No. 2300-1 of February 7, 1992.

In the situation under consideration, the organization receives spare parts for warranty repairs of sold products free of charge for free transfer to the consumer.

Spare parts received for warranty repairs are the property of the manufacturer (Article 713 of the Civil Code of the Russian Federation). Therefore, in accounting, reflect them on off-balance sheet account 003 “Materials accepted for processing”:

Debit 003

– spare parts provided by the manufacturer for further transfer to the consumer are accepted for accounting.

Please accept spare parts for accounting at the price indicated in the accompanying documents (invoice, delivery note) received from the manufacturer. The basis for accepting spare parts for accounting are primary accounting documents confirming the receipt of spare parts (act of acceptance and transfer of spare parts, agreement with the manufacturer, receipt order) (Part 1 of Article 9 of the Law of December 6, 2011 No. 402-FZ).

When transferring spare parts to the consumer, make the following wiring:

Credit 003

– the cost of spare parts transferred to the buyer for replacement is written off.

Write off spare parts based on the spare parts acceptance certificate and the spare parts consumption report.

This procedure follows from the Instructions for the chart of accounts, as well as the provisions of Article 713 of the Civil Code of the Russian Federation.

When receiving spare parts from a manufacturer, an organization may incur costs, for example, to pay VAT and customs duties (duties), if the manufacturer is a foreign organization.

The amount of customs duties (duties) paid at customs for spare parts received for warranty repairs should be included as part of other expenses (clause 11 of PBU 10/99). Make the following entry in accounting:

Debit 91-2 Credit 76 subaccount “Calculations for customs duties and fees”

– the amount of customs duties (duties) paid at customs when importing spare parts is taken into account as part of other expenses.

Reflect the VAT paid at customs by posting:

Debit 19 Credit 68 subaccount “VAT calculations”

– VAT payable at customs when importing spare parts is reflected.

Sample documents for wiring repairs

Below you can find standard forms and document forms that are used in relations related to warranty and routine wiring repairs.

Sample warranty card for wiring

Warranty card for wiring No.

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3. Hotline in the Russian Federation 8 800 511-69-34 (free)

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Warranty obligations:

1. The warranty period is calculated from the date of delivery of the goods to the buyer.

2. If the above-mentioned product fails through no fault of the buyer, during the warranty period, the supplier undertakes to repair or replace the defective product without additional payment.

3. Warranty repairs and maintenance are carried out within __________ days at the service center of the seller of the product, only upon presentation of this warranty card. The warranty period is extended for the duration of the repair.

4. The supplier disclaims warranty obligations in the following cases:

- in the presence of mechanical, chemical, thermal and other damage to the product - failure due to non-compliance with the installation and operation rules of the wiring. - opening, repair or modification of the product by unauthorized persons.

5. The warranty does not apply to consumables and other components that have a naturally limited service life

6. The seller is not responsible for the malfunction of unlicensed software and does not provide free advice on these issues.

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7. When making claims regarding the operation of the Purchased Item caused by the incompetence of the buyer, the seller has the right to charge a consultation fee.

8. During the period of warranty repair of wiring, similar serviceable equipment will not be issued.

9. Lost profits due to a malfunction and other indirect expenses are not subject to reimbursement.

10. The warranty does not cover damage caused to other equipment.

11. All shipping costs are at the buyer's expense and are not refundable.

buyer's representative: /____________ /____________ / _______________________/ (date) (signature) (decryption)

Accept claims and get free legal advice today! Call:

1. Moscow
2. St. Petersburg +7 812 309-16-31
3. Hotline in the Russian Federation 8 800 511-69-34 (free)

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We recommend solving the problem now - a correct and justified claim is the key to success!

Sample claim for poor-quality wiring repairs

to the head of the organization: address: from _____________________________________ (full name of the Applicant)

address:

Claim for poor quality wiring repair

“___”____________ _______ I entered into an agreement with your organization for the repair of the following wiring:

brand, model):________________;

color: _________________.

confirmation of the conclusion of this agreement is receipt No. ________ dated “___”____________ ______.

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in accordance with the terms of the agreement, I paid the cost of repair work in the amount of _________________ (_______________________) rubles.

your organization has undertaken to repair (indicate which parts the organization had to replace and which to repair).

however, at the time of receipt/after turning on the goods/under other circumstances ________________________________, I discovered that the repairs were performed poorly, namely (indicate the detected problems and other facts of non-fulfillment of obligations under the contract).

in accordance with Art. 4 of the Law of the Russian Federation “On the Protection of Consumer Rights”, the contractor is obliged to perform high-quality work under the contract.

in accordance with Art. 29 of the above law, when discovering deficiencies in the work performed, the consumer has the right, at his choice, to demand:

• free elimination of deficiencies in the work performed; a corresponding reduction in the price of the work performed;
• free re-performance of work;
• reimbursement of expenses incurred by him to eliminate deficiencies in the work performed on his own or by third parties.

based on the above and in accordance with Art. Art. 4, 29 of the Law of the Russian Federation “On the Protection of Consumer Rights” I demand:

(please specify one of the requirements)

within ________ days from the receipt of this claim.

Accept claims and get free legal advice today! Call:

1. Moscow +7 499 350-84-27
2. St. Petersburg +7 812 309-16-31
3. Hotline in the Russian Federation 8 800 511-69-34 (free)

return money
We recommend solving the problem now - a correct and justified claim is the key to success!

If the claim is not satisfied voluntarily, I will be forced to seek protection of my rights in court. in this case, in addition to the requirement specified in this claim, I will file a claim for compensation for moral damage caused by the violation of my rights, in accordance with Art. 15 of the Law “On Protection of Consumer Rights”.

Please provide a response to the claim within ______ days from the date of receipt of this claim.

_______________________________/_______________/ (signature) (full name)

"___"_____________ _______ G.