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In the conditions of development of market relations, contractual relations between enterprises have become widespread. This is due to the fact that not all organizations can afford the appropriate equipment or the required workforce. Therefore, we have to resort to the help of other companies that perform various types of work or services on a contractual basis, for example, processing of materials, installation of equipment, construction of facilities, their major and current repairs, and much more. This work scheme is beneficial for both partners. The first to receive completed work or services. The latter receive both monetary compensation and production capacity utilization. However, there are some peculiarities in terms of accounting and documentation for one and the other party.
Legal regulation
Contractual relations are regulated by Ch. 37 “Contract” of the Civil Code of the Russian Federation and are formalized by an agreement in writing (clause 1 of Article 161 of the Civil Code of the Russian Federation). The parties to the contract are the customer and the contractor . An agreement is concluded for the manufacture or processing (processing) of a thing or for the performance of other work with the transfer of its result to the customer, who undertakes to accept the result and pay for it (Article 702 of the Civil Code of the Russian Federation). The rights to the manufactured item belong to the customer (Article 703 of the Civil Code of the Russian Federation). Mandatory conditions for contracts of this type are: - conditions that allow you to determine a specific type of work (clause 1 of Article 702 of the Civil Code of the Russian Federation);
— a condition on the initial and final deadlines for the completion of work (clause 1 of Article 708 of the Civil Code of the Russian Federation). Without them, the contract will be considered not concluded (Article 432 of the Civil Code of the Russian Federation). Price is not one of the essential terms of the contract. If it is not included in the contract, the price is determined on the basis of the price charged for similar work under comparable circumstances (clause 3 of Article 424 of the Civil Code of the Russian Federation). The price in a contract may consist of several indicators: the cost of materials, depreciation of equipment, remuneration for the contractor’s work, etc. In this case, it is advisable to draw up an estimate, which will become an integral part of the contract. It should be remembered that the estimate approved by the customer must also be agreed upon with the customer.
Accounting
The procedure for accounting for expenses under a construction contract depends on the duration of the concluded contract.
On this basis, construction contracts are divided into:
- short-term (if the work is performed within one reporting year);
- long-term (if the period of work takes more than 12 months or if the start and completion of work occur in different reporting years).
This conclusion follows from paragraph 1 of PBU 2/2008.
In this case, regardless of the duration of the work, the contractor’s expenses are included in expenses for ordinary activities (clause 5 of PBU 10/99, clause 10 of PBU 2/2008).
If contract work is short-term in nature, reflect the costs in the contractor’s accounting in the general manner (as costs of work) (clause 5 of PBU 10/99).
If construction work is long-term in nature, when reflecting operations under a construction contract in accounting, follow the rules of PBU 2/2008. According to this document, accounting for income, expenses and financial results is carried out separately for each executed contract (accounting object) in the context of analytical accounting. At the same time, with regard to cost accounting under some contracts, a number of features are provided.
Firstly, if one contract for a single project provides for the construction of a complex of facilities for one or several customers, then for accounting purposes the construction of each facility should be considered as the execution of a separate contract if the following conditions are simultaneously met:
- there is technical documentation for the construction of each facility;
- For each object, income and expenses can be reliably determined.
Secondly, two or more contracts concluded with one or more customers should be treated as one contract for accounting purposes if:
- individual contracts actually relate to a single project with a rate of profit determined as a whole for all contracts;
- contracts are executed simultaneously or sequentially (continuously, one after another).
Thirdly, if during the execution of a contract an additional construction object (additional work) is included in the technical documentation, then for accounting purposes the construction of this object (performance of work) should be considered as the execution of a separate contract. To do this, it is sufficient to fulfill at least one of the following conditions:
- the additional facility differs significantly in structural, technological or functional characteristics from the facilities provided for in the contract;
- the price of construction of an additional facility is determined on the basis of an additional estimate agreed upon by the parties.
Such rules are provided for in section II of PBU 2/2008.
Transfer of equipment
Equipment that does not require installation includes equipment that does not require preliminary assembly or installation on supports or foundations to put it into operation. These can be construction and road machines, cars, engines, instruments, etc. If equipment that does not require installation is purchased by the customer, then accounting for its acquisition, installation and commissioning is carried out only by the customer. For accounting purposes, machines and equipment that do not require installation, as well as machines and equipment that require installation , but are intended for stock (reserve), are accepted as fixed assets on the basis of a certificate of acceptance and transfer of fixed assets approved by the manager (clause 39 of the Guidelines for accounting of fixed assets approved by Order of the Ministry of Finance of Russia dated October 13, 2003 N 91n). Since this object remains the property of the customer, when transferring it to the contractor, an entry is made in analytical accounting under account 01 “Fixed Assets” (Instructions for the use of the Chart of Accounts for accounting financial and economic activities of organizations, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n ). Expenses for the formation of the cost of equipment that does not require installation are formed directly on account 08 “Investments in non-current assets”, a subaccount 08-4 “Purchase of fixed assets” is opened to it. The transfer of equipment to the contracting organization is formalized by a transfer and acceptance certificate drawn up in free form. It is recommended to approve the forms of documents independently developed by the organization in the accounting policy of the organization (clause 4 of PBU 1/2008 “Accounting Policy of the Organization”). Also, as such a document, you can use form N OS-15 “Act on acceptance and transfer of equipment for installation”, approved by Resolution of the State Statistics Committee of Russia dated January 21, 2003 N 7. Installation of equipment is recorded by the presence of expenses in the certificate of the volume of work performed on the installation of this equipment ( or in the act of their inventory), drawn up in the prescribed manner (clause 3.1.3 of the Regulations on the accounting of long-term investments, approved by Letter of the Ministry of Finance of Russia dated December 30, 1993 N 160, hereinafter referred to as the Regulations on the accounting of long-term investments). The contractor is responsible for the failure to preserve materials, equipment provided by the customer, items or other property transferred for processing (processing) (Article 714 of the Civil Code of the Russian Federation). Equipment, the acceptance for operation of which is formalized in the prescribed manner, is included in fixed assets (clause 3.2.2 of the Regulations on Accounting for Long-Term Investments, clause 4 of PBU 6/01 “Accounting for Fixed Assets”).
other expenses
Other construction contract costs may include:
- certain types of costs for managing an organization;
- R&D expenses;
- other costs, the reimbursement of which by the customer is specifically provided for in the contract.
In accounting, reflect the amount of other expenses related to a specific construction contract by posting:
Debit 20 Credit 26 (60, 76, 70, 69...) – other expenses reimbursed by the customer are reflected as expenses under the construction contract.
This procedure is provided for in paragraph 14 of PBU 2/2008.
In this case, it is necessary to distinguish between other expenses under a construction contract, which are reflected in production accounts (clause 14 of PBU 2/2008), and other expenses that are immediately written off to financial results (clause 11 of PBU 10/99). In particular, other expenses that are accounted for in account 91 include costs associated with the preparation of a construction contract if the organization does not have sufficient confidence that the contract will be signed (clause 15 PBU 2/2008, clause 11 PBU 10 /99).
Expenses under a construction contract are taken into account in the reporting period to which they relate. In this case, expenses for completed work are taken into account as production costs, and expenses associated with upcoming work are taken into account as deferred expenses (in the debit of account 97). This is stated in paragraph 16 of PBU 2/2008.
Actual expenses associated with upcoming work are reflected by posting:
Debit 97 Credit (25, 26, 23, 60, 70, 69...) – reflects deferred expenses under the construction contract.
Subsequently, they are included in the costs of construction and installation work as these works are carried out (clause 65 of the Accounting Regulations, clause 16 of PBU 2/2008):
Debit 20 Credit 97 – included in production expenses are costs previously recorded as deferred expenses.
As you recognize revenue to determine the financial result, write off expenses using the following entry:
Debit 90-2 Credit 20 – expenses under a construction contract are recognized.
This procedure for recognizing expenses is provided for in paragraph 16 of PBU 2/2008.
Some information about the costs of construction contracts must be disclosed in the contractor's financial statements. For more information about this, see How to record a contractor's income under a construction contract.
The procedure for calculating taxes depends on the tax system that the organization uses.
UTII
As a rule, activities for processing customer-supplied materials are not subject to UTII. The exception is the case when the organization's clients are citizens (not entrepreneurs). Then processing activities may fall under the definition of household services, and this activity may be transferred to UTII (Article 346.27 of the Tax Code of the Russian Federation, OKUN, approved by Resolution of the State Standard of Russia of June 28, 1993 No. 163). For more information about this, see How to calculate UTII when providing household services.
simplified tax system
Do not include materials received for processing in income or expenses. There is no transfer of ownership during such a transfer, therefore there is no sale taken into account when calculating the single tax (clause 1 of Article 713 of the Civil Code of the Russian Federation, Article 39, clause 1 of Article 346.15, Article 247 of the Tax Code of the Russian Federation).
Regardless of the chosen object of taxation, take into account income from the processing of customer-supplied materials after the work has been paid for (clause 1 of Article 346.17 of the Tax Code of the Russian Federation).
If the executing organization applies the simplification and pays a single tax on the difference between income and expenses, take into account the costs associated with the processing of materials after they have been paid. At the same time, for some types of expenses other conditions for their recognition must be met.
Organizations that use a simplified tax system for the “income” object do not take into account the costs of processing materials (Article 346.14 of the Tax Code of the Russian Federation).
Question:
Hello Elena Pavlovna!
My name is Valentina, I attended your lecture at the advanced training courses. I have a huge request to you, if possible, help me figure out how to implement the write-off of spare parts in 1C, taking into account the requirements of our auditors. The situation is like this:
We are a budget organization and buy spare parts.
to account 105.36 under KFO 4, then
we transfer them to the organization with which an agreement was concluded for the provision of vehicle repair services
- in 2013, the write-off of spare parts was formalized by an act on the write-off of inventories (form 0504230) drawn up on the basis of the acceptance certificate, posting 4.401.20.272 * 4.105.36.440.
The “auditors” pointed out to us that this is incorrect and all this should be drawn up as an invoice for the transfer of materials to the third party since 2014. parts were carried out in 1C (inventory-disposal - transfer of materials to the outside - operation “free transfer to organizations” posting 4.401.20.242 + 4.105.36.440, which is also not correct.
How can you implement the write-off of spare parts in such a way as to take into account the requirements of the inspectors and formalize everything correctly?
Can write off from 105.36.440 to 401.20.272 at the request of an invoice (form 0315006) (but better, of course, an invoice for the transfer of materials to the outside (form 0315007) to the off-balance sheet account "09" debit and immediately write off from the credit 09 account with the preparation of an ACT write-off of inventories (form 0504230) ???!!!
THANK YOU IN ADVANCE FOR YOUR UNDERSTANDING AND HELP. Best regards, Valentina.
Answer:
1) materials intended for repair work are accounted by the customer on account 010536.
In this case, the customer transfers his materials to the contractor as toll for carrying out repair work. At the time of transfer of materials, the following posting is made:
Debit 010536340 Credit 010536340 – materials were transferred for processing.
In the 1C:Enterprise 8.2 system. Accounting of a government agency" the document "Internal movement of materials" is intended for this operation. The document has a tab “Transfer of raw materials supplied by customer”, which indicates the counterparty to whom the raw materials/materials and the contract are transferred. Based on this operation, an M-15 invoice is printed.
The use of internal movement is justified in 1C by Chapter 37 of the Civil Code of the Russian Federation (see below Recommendation No. 1)
The cost of materials used by the contractor during repairs is written off upon receipt of a report on the consumption of materials:
Debit 010900271 Credit 010536440 – materials for repairs were written off.
In the 1C:Enterprise 8.2 system. Accounting of a government institution" the document "Write-off of materials" is intended for this operation.
2) upon completion of the repair work, a certificate of acceptance and delivery of repaired fixed assets is drawn up in form No. OS-3.
Repair costs are taken into account during the period of receipt of the act in form No. OS-3;
3) the first step - the customer receives the materials purchased for repairs;
the second step - the customer transfers the materials to the contractor by issuing an invoice in form No. M-15;
third step - the contractor submits a report on the consumption of materials to the customer, and a certificate of acceptance and delivery of repaired fixed assets is drawn up in form No. OS-3.
The rationale for this position is given below in the materials of the Glavbukh System.
1. Recommendation: How to formalize and reflect in accounting the transfer of materials for processing (supplied raw materials)
An organization may engage third parties to process materials. This operation is called transfer of raw materials for processing. In this case, the organization that owns the materials will be the customer, and the processing organization will be the performer of the work. Relations between the customer and the contractor are regulated by Chapter 37 of the Civil Code of the Russian Federation.
After processing, the performing organization is obliged to transfer the result to the customer (Clause 1, Article 703 of the Civil Code of the Russian Federation). At the same time, the remaining unused materials are transferred (Clause 1, Article 713 of the Civil Code of the Russian Federation).
Documenting
When transferring materials for processing to the contractor, issue an invoice in form No. M-15. In the documents, indicate that the materials were transferred for processing on a toll basis.
After processing the materials, the implementing organization must submit the following documents:*
- invoice in form No. M-15;
- report on the consumption of materials (clause 1 of article 713 of the Civil Code of the Russian Federation). This document must contain information about materials received and not used for production, the quantity and range of materials (products) received. It also indicates how much waste was received, including returnable waste. The surplus must be returned to the seller, unless otherwise provided by the contract;
- act of acceptance and transfer of work for the cost of processing work (Article 720 of the Civil Code of the Russian Federation).
When receiving materials from processing, the customer must issue a receipt order (Form No. M-4). If finished products are obtained as a result of processing materials, issue an invoice for the transfer of finished products to storage locations (Form No. MX-18).
Accounting: transfer and processing results
When materials are transferred for processing on a toll basis, sales do not occur, since ownership remains with the organization that ordered the work (Clause 1, Article 220 of the Civil Code of the Russian Federation). Therefore, do not write off the cost of materials from the balance sheet of the customer organization, but continue to take them into account in account 010536.
Debit 010536340 Credit 010536340 – materials were transferred for processing.
Further accounting of materials sent for processing depends on the result of processing. Accounting rules vary depending on the following cases:
- the result of processing is a finished product;
- recycling only prepares the material for use;
- recycled materials are used in the manufacture (creation) of fixed assets.
In your case, if the result of processing is a repaired vehicle:
Debit 010900271 Credit 010536440
Debit 010536340 Credit 010536340 – materials from processing were returned;
Accounting: settlements between the contractor and the customer
Payments between the contractor and the customer for processing materials on a toll basis can be carried out in several ways:
- in cash;
- raw materials transferred for processing;
- other inventory items (services, works).
In your case, payment in cash is reflected in the customer’s accounting with the following entries:
Debit 010900225 Credit 030225730 – reflects the debt to the performing organization on the basis of a signed certificate of completion of work;
Debit 030225830 Credit 020111610 (item 18.225) – the debt to the contractor has been repaid.
The specified operations are not subject to VAT according to KFO 4, but if it is necessary to carry out according to KFO 2 with VAT, then make the following entries:
Debit 221012560 Credit 230225730 – reflects VAT on materials processing work;
Debit 230304830 Credit 221012660 – accepted for deduction of VAT on materials processing work.
2. Recommendation: How to carry out and reflect in accounting the repair of fixed assets
Documenting
Confirm the need for repair work with documents (Article 9 of the Law of December 6, 2011 No. 402-FZ). Such a document may be an act on identified malfunctions (defects) of a fixed asset (defect sheet). For some industries, standardized forms of such documents are provided. For example, to document identified defects in the handling and transport equipment of sea trade ports, a defect sheet is used, approved by Decree of the Ministry of Transport of Russia dated January 9, 2004 No. 2. Defects in the main elements of pipelines of thermal power plants are reflected in the sheet of pipeline defects (approved by Decree of the Gosgortekhnadzor of Russia dated June 18, 2003 city No. 94).
If a unified form of document confirming detected defects is not established, use a self-developed form, for example, a report on identified faults (defects) of a fixed asset item. The main thing is that your own form contains all the mandatory details listed in Part 2 of Article 9 of the Law of December 6, 2011 No. 402-FZ. The report must indicate the faults of the fixed asset and proposals for their elimination.
The number of copies of the report on identified faults (defects) of the fixed asset (defect sheet) will depend on who owns the property and who will do the repairs. If an organization decides to repair fixed assets on its own, one copy is sufficient. If the work will be performed by a third-party organization, it is better to fill out the report (defect sheet) in several copies according to the number of companies involved in the repair. In this case, the documents must be signed by representatives of all parties involved.
When transferring a fixed asset for repair to a special division of the organization (for example, a repair service), you should draw up an invoice for internal movement in form No. OS-2.
Features of accounting for transactions involving the transfer of materials to a contractor in construction
Artemova, chief accountant, consultant
In healthcare institutions, situations often arise when it is necessary to transfer material assets for the performance of work to a contractor - a third-party organization. Most often, this need arises during current or major repairs, reconstruction and construction of buildings and structures, installation of utilities, alarm and fire extinguishing systems, and other things. We will tell you how to properly organize document flow and take into account these operations in this article.
Agreement and use of materials
The procedure for transferring materials, as well as their accounting, depend, first of all, on the contract. In particular, for the construction or reconstruction of a building, structure or other object, as well as for the performance of installation, commissioning and other works inextricably linked with the object under construction, a construction contract is concluded (clause 2 of Article 740 of the Civil Code of the Russian Federation). In accordance with paragraph 1 of Art. 740 of the Civil Code of the Russian Federation, the contractor under a construction contract undertakes, within the period established by the contract, to build a certain object on the instructions of the customer or to perform other construction work, and the customer undertakes to create the necessary conditions for the contractor to carry out the work, accept their result and pay the agreed price. State and budgetary institutions are required to conclude an agreement in accordance with the requirements of the Federal Law of July 21, 2005 No. 94-FZ on the placement of orders (hereinafter referred to as Law No. 94-FZ), the Federal Law of July 18, 2011 No. 223-FZ on procurement (for autonomous institutions). On January 1, 2014, the new Federal Law of April 5, 2013 No. 44-FZ “On the Federal Contract System” (hereinafter referred to as Law No. 44-FZ) comes into force. and most procurement related to the main statutory activities of the institutions will need to be carried out in accordance with the requirements of the latter. When concluding a construction contract, the obligation to provide construction with materials is borne by the contractor, unless the construction contract stipulates that the customer will provide the construction in whole or in a certain part (clause 1 of Article 745 of the Civil Code of the Russian Federation). Thus, the provision of construction materials can be carried out by the customer if this is expressly provided for in the contract. The Civil Code does not regulate the process of transferring materials belonging to the customer to the contractor, so this procedure must be provided for in the contract.
