Accounting for natural loss of goods: postings

Natural loss inevitably accompanies the sale of some goods. It must be calculated based on the law; the indicator appears in accounting and tax accounting.

Question: How to reflect in accounting the loss of goods belonging to the organization during its transportation to the buyer (within the limits of natural loss and permissible technological losses, as well as in excess of the norms), if the culprit has not been identified? The organization delivers the goods (mixed feed) by its own vehicles to the buyer’s warehouse. The net weight of the goods at the organization's warehouse (during shipment) was 100 tons. Upon acceptance by the buyer, the net weight was 99.7 tons. The technological map developed by the organization provides for losses from discrepancies in the readings of scales at the place of shipment and at the place of receipt, not exceeding 0. 1% of the transported cargo weight. The actual cost of 1 ton of transported goods (equal to the price of its acquisition for tax accounting purposes) amounted to 80,000 rubles. “Input” VAT on a product is accepted for deduction when it is accepted for accounting. The person responsible for the excess losses has not been identified, and the organization does not have documentary confirmation from an authorized government body that there are no perpetrators. Tax accounting uses the accrual method. View answer

Cases of loss of inventory items in which standards do not apply

A number of losses cannot be recognized as part of the natural loss rate. Not taken into account:

• Technological losses. Loss occurs in the process of production, due to the peculiarities of the technological process (see → accounting for technological production losses).
• Marriage – loss of consumer properties;
• Losses due to violation of storage or transportation conditions. Occur when conditions do not comply with standards, technical or technological requirements, or operating rules;
• Loss due to low product protection - lack of reliable packaging and other means of protection, loss or damage to packaging;
• Losses due to repairs. The loss is due to the repair of equipment used during transportation and storage of goods.

Norms of natural loss do not apply to goods transported or stored in sealed containers, bottled, or accounted for in piece or packaging units.

What is meant by natural decline?

There is no definition of the concept itself in legislative acts.

Following the methodological recommendations regarding the development of standards used to calculate natural loss, such loss is permissible weight loss within established limits, while maintaining quality that meets the requirements.

The recommendations were approved by the Ministry of Economic Development of the Russian Federation (Order No. 95 of March 31, 2003).

The norms of permissible losses are established taking into account:

• irreversible processes during long-term storage of goods, comparing the initial mass upon receipt with actual indicators at certain intervals;
• risks associated with losses during transportation of products, defining the quantitative value as the difference between the quantity indicated in the accompanying documents and the goods received in fact.

The procedure for normalizing loss at an enterprise

When determining standards, the following main points are taken into account:

• Enterprises establish norms for natural loss in the order;
• The norm indicator is the percentage of irretrievable losses to the total mass;
• It is allowed to apply standards for the autumn-winter and spring-summer periods;
• The division of norms is carried out within 3 climatic zones;
• The standards are reviewed every 5 years or as necessary when the conditions for transportation or storage of goods and materials change.

Enterprises establish norms of natural loss for each type of product separately as a percentage of the natural unit of accounting or cost.

Where and how is natural decline displayed?

It is far from uncommon when a shortage of material assets is revealed:

• accepting goods from suppliers;
• when conducting a regular or unscheduled inventory.

To record these expenses in accounting, it is important to properly prepare the documentation.

When accepting an incoming order, its actual quantity must be recorded in writing.

If discrepancies are detected between the weight of the displacement and so on (depending on the units of measurement) indicated in the accompanying documents with the actual availability, a corresponding report is drawn up.

According to Article 11 of Federal Law No. 402, which regulates accounting issues (last edition dated January 26, 2019), in order to check the availability of material assets in storage, an inventory is carried out in the manner established by the economic entity.

Identified discrepancies are subject to registration in accounting in the reporting period to which the date of the audit relates.

On the debit of account 94 (shortage) the following is carried out:

• the actual cost of missing or completely damaged goods;
• the amount of losses that determines the cost of the shortage.

If for a given category of goods standards have been established that provide for natural losses during transportation or storage, calculate the amount of costs that will be charged to expenses.

Rationing of losses during storage of goods

Determination of loss during storage of inventory items is carried out by comparing indicators of documentary balances in the warehouse and actual data obtained during the inventory. The loss rate is set for the average storage period determined for each type of item. In organizations with batch accounting, the norm is determined for the period of storage of the batch.

To determine the actual data, an inventory is carried out. The norms between inventories are taken into account in relation to the cost of goods sold, taking into account the balance in the warehouse. The volume or weight of goods is determined by weighing, measuring, and taking measures. The procedure for calculating data and the date of audits is established by order. When conducting an inventory:

• The initial balance of values ​​is taken according to the data of the previous audit.
• The receipt of goods is established according to documents for the receipt of goods and materials within the audited period;
• Disposal of goods and materials is determined by invoices for shipment during the period covered by the audit (see → accounting for receipt of materials (materials and materials) in 2021);
• The balance of goods at the end of the period is established on the date preceding the beginning of the last inventory;
• For goods whose shelf life exceeds the period between inventories, natural loss rates are taken into account only within the time period being checked;
• No standards are established for inventory items with no documented or actual movement during the audited period.

If a shortage is discovered during the inventory, a write-off within the normal natural loss rate is made only if they are approved by the enterprise by order, a calculation is made and a manager issues an order for each specific case. The data is based on the indicators displayed in the comparison sheet.

When is a loss of goods not a natural loss?

It is excluded from accepting naturally allowable losses when calculating:

• related to production technologies, release of defective products or during repair work;
• during storage and transportation, if standard requirements, technical and technological conditions are not met;
• when the goods are accepted, recalculating the piece quantity;
• if the supplied products are hermetically sealed;
• when used for storing high-pressure tanks;
• when the need for storage services arises during transit transportation.

Rationing of losses during transportation of goods

The loss of commodity mass as a result of delivery is determined by comparing the indicators of the supplier and buyer at the time of acceptance. If discrepancies are detected based on the acceptance results, a report is drawn up. The document indicates the discrepancy between the actual physical or qualitative indicators specified in the contract or delivery note. When drawing up the act:

• Data is assessed and recorded by a one-time or permanent commission. The audit composition includes a representative of the supplier, if present, and, in the absence of a person on behalf of the partner, employees of the enterprise;
• Recording of indicators of discrepancies of domestic goods is carried out in the form of a TORG-2 act, drawn up in 4 copies according to the number of users, including the carrier;
• To account for shortages and qualitative discrepancies of imported goods, the TORG-3 act is used.

Based on the data identified at the time of acceptance, the amount of natural loss is determined. The standards do not apply to goods and materials accepted for transportation in stencil (packaged) mass, in hermetic packaging or tanks.

Shortages established in excess of the natural loss rate are written off at actual cost. The amount consists of several components.

Settlements with the supplier are made taking into account the lost portion. If a partner disagrees with the indicators of the act, controversial issues are resolved in court.

Reasons influencing natural losses

The amount of inventory items may decrease under the influence of various factors.

Let's highlight the most common ones:

The procedure for calculating natural loss

When calculating NEU for each nomenclature, the formula is used:

Y = T x N / 100,

Where:

• T – accounting indicator of the mass or value of the goods;
• N – write-off rate.

In the absence of standards approved by the Government or the Ministry in relation to a number of nomenclature units, the standards adopted before the introduction of the Tax Code of the Russian Federation are applied. The rate of natural loss is established for the period between inventories. The billing period is set in full days. When receiving a fractional number, the indicator is rounded to the nearest day using the mathematical method. Numbers up to 0.5 are rounded down, above - up.

Reasons for shortages

As you know, accounting reflects the state of the enterprise's activities. However, unfortunately, we live in an imperfect world, and what we see “on paper” may differ from the real state of affairs. Rarely (but it also happens) an organization may actually own any assets that are not taken into account in accounting. Alas, much more often the opposite happens, and what is reflected in the accounting records, in fact, unfortunately, is in fact absent. Here is a discrepancy between accounting and real values, when real values ​​are less and there is a shortage. There are many reasons for the shortages, here are some:

• natural loss (shrinkage occurred, food partially rotted, etc.);
• force majeure and various emergency incidents (man-made disasters, wars, revolutions, natural disasters);
• intent on the part of responsible persons;
• errors during the release or acceptance of valuables;
• errors in accounting (human factor);
• basic theft.

Accounting for natural loss rates and write-off procedures

Accounting for losses is carried out using account 94 based on data from inventory records.

Retailers that keep records of sales prices include a trade margin in the price. When writing off the arrears, the amount of the trade margin is also withdrawn.

The procedure for writing off inventory items depends on the accounting method adopted by the enterprise. Inventory and materials are written off at the price of the first acquisitions, average cost, unit cost. Write-off of goods is carried out on the basis of an act.

For excess losses, write-off is carried out at the expense of the guilty parties. The employee or group of people must admit their own guilt and agree with the shortfall. In case of established losses, employees submit explanatory notes. Persons are liable within the limits of average earnings by order of the employer or in full by a court decision.

Russian logistics

Technological losses and natural loss: taxation

What is the difference between technological losses and natural loss?

Technological losses

Assessment of technological losses

Accounting and tax accounting of technological losses

Losses in the form of natural loss

Calculation of the amount of natural loss

Tax and accounting of natural loss

natural norms , see
the help

On the norms of natural loss of individual goods when

storage
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see references
Losses of inventory items during production processes are inevitable. In some cases this is due to the specifics of the technologies used, in others - to the physical and chemical properties of goods and materials. How to correctly account for losses incurred for profit tax purposes?

What is the difference between technological losses and natural loss?

For tax purposes, profits are treated as material expenses:

— losses from shortages and (or) damage during storage and transportation of inventory items within the limits of natural loss norms approved in the manner established by the Government of the Russian Federation (subclause 2, clause 7, article 254 of the Tax Code of the Russian Federation);

— technological losses during production and transportation (subclause 3, clause 7, article 254 of the Tax Code of the Russian Federation).

To avoid confusion, let us differentiate between these two concepts.

Natural decline

- this is a decrease in the mass of inventory items due to natural changes in biological and (or) physical and chemical properties while maintaining the quality of the assets within the limits of the requirements (standards) established by regulations. This definition of natural loss is contained in the Methodological Recommendations for the development of norms for natural loss, approved by Order of the Ministry of Economic Development of Russia dated March 31, 2003 N 95. Losses from natural loss arise during the storage and transportation of material assets. Natural loss includes shrinkage, attrition, weathering, evaporation, etc.

Please note: natural loss does not include technological losses and losses from defects, losses of inventory during storage and transportation, which are caused by violation of requirements and standards, technical and technological conditions, rules of technical operation of equipment and damage to containers.

Technological losses

arise in the process of processing, processing and delivery of values ​​due to the characteristics of the technologies used. For example, in metallurgy, part of the metal goes into slag, in woodworking, part of the wood turns into chips, etc.

When transporting goods, both technological losses and natural loss may occur. Therefore, these two types of losses must be distinguished. And for this it is necessary to establish the cause of the losses. For example, during drying, the mass of values ​​changes due to evaporation. That is, losses are associated with changes in physical and chemical properties: moisture turns into steam. During attrition, the mass of valuables changes as a result of dust settling from bulk cargo. In this case, the physicochemical properties also change. What if losses occur for technological reasons? For example, after transportation, a certain amount of oil remains at the bottom of the tanks, and some bulk cargo remains in the cracks of the cars. There are technological losses here. The physical and chemical properties of the transported materials do not change: the same oil remains at the bottom of the tank, and the same bulk cargo remains in the cracks of the car.

Technological losses

Technological losses during production and (or) transportation depend on the operational (technical) characteristics of the equipment used. The amount of losses in a specific technological process for profit tax purposes must be justified and documented in accordance with the requirements of Article 252 of the Tax Code of the Russian Federation. This is the position of the tax authorities.

Let's consider what documents need to be drawn up to confirm the legality of writing off losses.

For clarification, please refer to the letter of the Ministry of Finance of Russia dated September 2, 2003 N 04-02-05/1/85. It states that organizations independently determine the waste generation standard for each specific type of raw material used in production. To do this, organizations can use the services of third-party specialized organizations or attract their own qualified specialists.

When developing standards for technological losses, one should proceed from the characteristics of the technological process. The standards are fixed in the technological map * (1) or in another similar internal document. Provided that the standards are established and justified by technologists. After this, authorized persons sign the document. In addition, the norms for technological losses must be approved by order of the head of the organization.

To establish standards for the formation of technological losses, you can use industry regulations, calculations and research results of the enterprise’s technological services, or other limits regulating the progress of the technological process. It is advisable to use various unified reference materials on specific indicators of the formation of the main types of production and consumption waste, published by industry departments.

Example 1

The company produces furniture. The sawdust formation standard for plywood of grade “A” is 100 kg per 1 ton, for plywood of grade “B” - 120 kg per 1 ton. Sawdust from plywood of grade “B” is subsequently used in production in the form of returnable waste (chipboards are made). At the same time, 15 kg per 1 ton of sawdust is irrecoverable waste.

In March 2004, 900 tons of “A” grade plywood and 800 tons of “B” grade plywood were processed.

We will draw up an estimate of the technological process, or a technological map (see table on page 56).

Table. Technological map of plywood production for March 2004

———————————————————————————————————————————————————————————————————————

|Mar-|Standard |Recycling norms (t)|Actual data-| Deviation (t) |

|ka |education- | |new processing| |

| | waste-| |(t) | |

| |dov (%) | | | |

| |——————————|—————————————————————|————————————————|————————————————|

| |all-|is|isra-| waste |isra-| waste |isra-| waste |

| |th |number|sho- |———————————————|sho- |——————————|sho- |————————— —|

| | |without-|dova-|everything-|in that number-|dova-|everything-|in that|dova-|everything-|in that|

| | |possibly |but |no |no transport-|but |th |number|but |th |number|

| | |gate-| | |gate | | |without- | | |without- |

| | | | |(page 2 x | | |air- | | |air- |

| | | | | |page 4) | | |gate-| | |gate-|

| | | | | | | | | new | | | new |

|————|————|—————|—————|————|——————————|—————|————|—————|—————|————|—————|

| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 |

|————|————|—————|—————|————|——————————|—————|————|—————|—————|————|—————|

|Mar-|10 | 10 | 900 | 90 | 90 | 900 | 90 | 90 | — | — | — |

|ka | | | | | | | | | | | |

|"A" | | | | | | | | | | | |

|————|————|—————|—————|————|——————————|—————|————|—————|—————|————|—————|

|Mar-|12 | 1.5 | 800 | 96 | 12 | 800 | 96 | 12 | — | — | — |

|ka | | | | | | | | | | | |

|"B" | | | | | | | | | | | |

———————————————————————————————————————————————————————————————————————

General Director: Petrenko Petrenko A.S.

Compiled by: Chief Economist Ivanov Ivanov P.A.

Technologists and economists of the enterprise must constantly ensure that the actual losses of raw materials do not exceed the approved standards. The excess of actual technological losses over established standards, as a rule, indicates either a violation of technology, or the use of low-quality raw materials, or incorrect calculations. If the established standards for process losses are regularly exceeded, it is necessary to reconsider.

It is important to distinguish between process losses and returnable waste. Returnable waste refers to the remains of raw materials (materials), semi-finished products, coolants and other types of material resources that were generated during the production of goods (performance of work, provision of services). During processing, these material resources partially lost their consumer qualities (chemical or physical properties), and therefore they are used at increased costs (reduced product yield) or are not used for their intended purpose (clause 6 of Article 254 of the Tax Code of the Russian Federation). For example, returnable waste includes pieces of metal and metal shavings that can be scrapped. Returnable waste does not include the remains of inventory items, which, in accordance with the technological process, are transferred to other departments as full-fledged raw materials, as well as by-products obtained during the production process.

Both technological losses and returnable waste are associated with technological features of production. At the same time, there is one significant difference between these types of losses: returnable waste can be used again (either in production, or sold externally), while technological losses are irreversible - their further use is impossible.

The volume of raw materials and materials written off for production is calculated based on technological standards for their consumption. The amount of irretrievable and returnable waste is also taken into account. In other words, quantitative standards for the consumption of raw materials initially take into account the volume of generation of returnable waste and irreversible losses in the production of products.

Raw materials are released into production on the basis of a limit card (requirements, estimates of consumption of raw materials and materials, other document), drawn up in natural units of measurement of the material resource. Typically, this document contains information about the weight of raw materials or material released into production. In practice, there are often cases when, when issuing, for example, a metal sheet from a warehouse for the preparation of a product, information about the volume of planned production waste is entered into the limit card.

Assessment of technological losses

Technological loss norms apply to quantitative indicators of inventory items. The cost of these values ​​in accounting and tax accounting is different. In tax accounting, the cost of inventory does not include non-operating expenses and expenses that are taken into account in a special manner:

— amount and exchange rate differences that arose before the values ​​were accepted for accounting;

— costs of insuring the delivery of valuables to the place of their use;

— interest on loans raised to purchase valuables, accrued before the valuables were taken into account.

Own-produced products that are used in the manufacture of products are valued as finished products. And, as you know, in accounting and tax accounting, the assessment of finished products is different. In tax accounting, these products are valued at direct costs. The list of such costs is small.

In the accounting and tax accounting of a trading enterprise, the valuation of goods will also be different. In accounting, goods are valued at actual cost, and in tax accounting - at direct costs. The latter includes only the purchase price of goods and the costs of delivering them to the warehouse.

For these reasons, losses of the same amount will differ in value in accounting and tax accounting.

Example 2

The company is engaged in sawing wood for furniture factories. The standard for technological losses in production is 0.5%. In January 2004, the company purchased 100 cubic meters. m of wood at a price of 840 rubles. for 1 cubic m.

The company exported wood at its own expense. The cost of transportation was 5,000 rubles. The company insured the cargo and paid the insurer a premium of 1,200 rubles. In February, all the wood was put into production.

Let's assume that the size of real losses corresponds to the normative one. Then, in tax and accounting, the enterprise can take into account 0.5 cubic meters of technological losses. m of wood (100 cubic meters x 0.5%). In tax accounting, the cost of wood consists of the purchase price and transportation costs. The cost of all wood will be 89,000 rubles. (840 rubles x 100 cubic meters + 5000 rubles). The cost of technological losses is 445 rubles. (RUB 89,000: 100 cubic meters x 0.5 cubic meters). Insurance costs are taken into account in a special manner in accordance with Article 263 of the Tax Code.

In accounting the picture is different. The cost of wood consists of the purchase price, transportation costs and cargo insurance. The cost will be 90,200 rubles. (840 rubles x 100 cubic meters + 5000 rubles + 1200 rubles). The cost of technological losses is 451 rubles. (90,200 rubles: 100 cubic meters x 0.5 cubic meters).

Accounting and tax accounting of technological losses

According to industry instructions for accounting for production costs, irrecoverable waste (losses) are taken into account in accounting accounts along with the raw materials that form them. In large organizations, materials are written off for production according to standards. Subsequently, deviations of the actual flow rate from the standard flow rate are calculated.

Does this mean that in tax registers containing information on the consumption of industrial raw materials, technological losses should also not be assessed as a separate line of calculation? For clarification, please refer to Article 318 of the Tax Code of the Russian Federation. It establishes a recognition mechanism for tax accounting purposes of material expenses, which include technological losses.

Material production costs for tax accounting purposes are divided into direct and indirect. This procedure is established by paragraph 1 of Article 318 of the Tax Code of the Russian Federation. These types of expenses are recognized differently for income tax purposes. Thus, indirect expenses are written off in full as expenses of the current reporting (tax) period. Direct - recognized in the current period only in part of expenses related to products sold. The remaining part is distributed among the balances of work in progress, finished products and products shipped but not sold. It is not included in the reduction of the tax base of the reporting period. Direct material costs include acquisition costs:

- raw materials and (or) materials used in the production of goods (when performing work, providing services) and (or) forming their basis or being a necessary component in the production of goods (performing work, providing services) (subclause 1, clause 1, art. 254 Tax Code of the Russian Federation);

- components for products undergoing installation, and (or) semi-finished products undergoing additional processing at the taxpayer (subclause 4, clause 1, article 254 of the Tax Code of the Russian Federation).

All other material costs are classified as indirect.

Technological losses are included in material costs on the basis of subclause 3 of clause 7 of Article 254 of the Tax Code of the Russian Federation and, it would seem, relate to indirect costs.

However, as practice shows, it is quite difficult to isolate technological losses from the composition of materials before the raw materials are put into production. According to the tax authorities, technological losses should be taken into account as part of raw materials. Like raw materials, process losses are direct costs. Therefore, in tax accounting they should not be assessed as a separate line of calculation.

According to subparagraph 3 of paragraph 7 of Article 254 of the Tax Code of the Russian Federation, for profit tax purposes, technological losses during production or transportation are written off as expenses. However, as already noted, as a general rule, expenses in tax accounting are recognized as justified and documented expenses (clause 1 of Article 252 of the Tax Code of the Russian Federation). The organization will be able to accept amounts of technological losses as a reduction in taxable profit only within the limits of justified and documented standards.

The amount of material production costs is reduced by the cost of returnable waste. Returnable waste, which can be used as a raw material for main or auxiliary production, but with increased costs (with a reduced yield of finished products), is valued at a reduced price of the original material resource (at the price of possible use). Returnable waste sold externally is valued at the selling price. This procedure is described in paragraph 6 of Article 254 of the Tax Code of the Russian Federation.

Example 3

LLC Salut produces mayonnaise. Vegetable oil is used in the production of products. Technological losses associated with pumping (transporting) oil, in accordance with the technological map, amount to 1.5% of the volume of oil released into production.

In January 2004, 10 tons of vegetable oil were transferred to production at a price of 18,000 rubles. per ton. Returnable waste in the form of sludge amounted to 120 kg. They were capitalized at the price of possible use - 7 rubles. for 1 kg. After processing the vegetable oil, the weight of the finished semi-finished product was 9.75 tons.

The following entries were made in accounting:

Debit 20 Credit 10

— 180,000 rub. (RUB 18,000 x 10 t) - vegetable oil transferred to production;

Debit 10 Credit 20

— 840 rub. (7 rubles x 120 kg) - returnable waste is capitalized.

Irreversible technological losses of vegetable oil amounted to 130 kg (10,000 kg - 9,750 kg - 120 kg), or 1.3% (130 kg: 10,000 kg x 100%).

As we can see, the amount of technological losses (1.3%) does not exceed the established norm (1.5%). Consequently, such losses can be taken into account for profit tax purposes in full, that is, in the amount of 2,340 rubles. (RUB 18,000 x 0.13 t).

As already noted, when calculating income tax, technological losses are included in direct material costs for taxpayers whose activities are related to the processing of raw materials. Such losses are classified as direct material costs.

The amount of material costs is reduced by the cost of returnable waste. Therefore, direct material costs of Salut LLC will amount to 179,160 rubles. (180,000 rubles - 840 rubles).

Sometimes it happens that deviations of technological losses from established standards are too large. The reason is low-quality raw materials, breakdown of production equipment or incorrect standards. In this case, one technological map is not enough to confirm the actual consumption of raw materials. There must also be a document explaining the reasons for what is happening. For example, the conclusion of competent specialists (commission). If there is documentary evidence, excess technological losses can be accepted in tax accounting.

Continued use of low-quality raw materials in production or the use of outdated equipment will require the development of a new technological map taking into account the technological features of the process.

Losses in the form of natural loss

The reasons for the occurrence of natural loss lie in the peculiarities of the physical and chemical properties of materials. As already mentioned, natural loss can occur due to shrinkage, weathering or evaporation, for example during storage.

To identify such losses, it is necessary to use the norms of natural loss. The norms of natural loss should be understood as the maximum permissible value of irretrievable losses of materials. Such losses occur during transportation and storage of inventory items due to changes in the physicochemical and biological properties of materials.

The Decree of the Government of the Russian Federation dated November 12, 2002 N 814 “On the procedure for approving norms of natural loss during the storage and transportation of inventory items” says the following. Norms for natural loss are developed by the relevant ministries and departments, taking into account the technical conditions for storing and transporting inventory, climatic and seasonal factors affecting their natural loss. The standards are subject to revision as necessary, but at least once every five years.

To date, these standards have not been developed for most sectors of the economy. To date the following have been approved:

- norms of natural loss of grain, products of its processing and oilseeds during storage (order of the Ministry of Agriculture of Russia dated January 23, 2004 N 55, registered with the Ministry of Justice of Russia on March 3, 2004 N 5603);

— norms of natural loss during storage of chemical products (order of the Ministry of Industry and Science of Russia dated January 31, 2004 N 22, registered with the Ministry of Justice of Russia dated March 3, 2004 N 5599);

— norms of natural loss in the metallurgical industry during transportation by rail (order of the Ministry of Industry and Science of Russia dated February 25, 2004 N 55, registered with the Ministry of Justice of Russia on March 9, 2004 N 5651).

In accordance with Article 7 of Federal Law No. 58-FZ of June 6, 2005 “On Amendments to Part Two of the Tax Code of the Russian Federation and Some Other Legislative Acts of the Russian Federation on Taxes and Fees,” organizations are allowed to use the old norms of natural loss in tax accounting . In accordance with paragraph 4 of Article 8, the effect of Article 7 extends to legal relations that arose from January 1, 2002.

Calculation of the amount of natural loss

Losses are calculated strictly according to the norms of natural loss, approved in the prescribed manner - as a percentage for each product separately. Natural loss is written off based on the results of the inventory. The amount of natural loss is determined by the formula:

E = T x N: 100,

where E is the amount of natural loss;

T - the number of goods transported (transferred to the warehouse) during the inter-inventory period;

N is the established rate of natural loss.

In batch accounting, the loss of goods is calculated based on the actual period of their storage in warehouses.

If the organization does not maintain batch records, the average shelf life of goods in the warehouse should be established. This period is calculated by dividing the average daily balance of goods for the inventory period by their daily turnover. The average shelf life is calculated in complete days of circulation.

To determine the average daily balance of goods, it is necessary to sum up the balance of goods for each day of storage in the inventory period and divide the resulting amount by the number of days in the inventory period.

One-day turnover is determined by dividing the number of goods sold during the inventory period by the number of days in this period.

Tax and accounting of natural loss

Losses as a result of natural loss are written off as a reduction in taxable profit only within the limits of standards approved by the relevant ministries and departments. This is provided for by subparagraph 2 of paragraph 7 of Article 254 of the Tax Code of the Russian Federation. In those sectors of the economy for which norms of natural loss have not been approved, this provision of the Code cannot be applied. The “old” norms of natural decline, which were in force before Chapter 25 of the Tax Code of the Russian Federation came into force, cannot be applied. This is the position of the tax authorities.

To date, for most inventory items, norms for natural loss during storage and transportation have not been approved. Therefore, corresponding losses are not taken into account for tax purposes.

What to do if organizations have losses in excess of the norms of natural loss? First of all, the amount of excess losses must be recorded. Damage is compensated either at the expense of the financially responsible persons or at the expense of the guilty persons. If there are no guilty persons, and also if the losses occurred as a result of theft, the perpetrators of which have not been identified, excess losses in tax accounting are accepted only if there is a corresponding document from the authorized government bodies. This is stated in subparagraph 5 of paragraph 2 of Article 265 of the Tax Code of the Russian Federation.

When writing off expenses in the form of technological losses or natural loss, the question arises: is it necessary to restore the value added tax attributable to such expenses? No no need. There is no such requirement in the Tax Code. What about VAT on excess losses? In order not to restore the tax, the organization must prove that the raw materials included in the losses were used to carry out operations subject to VAT. And this is quite difficult to do. An organization may try to prove that the losses occurred as a result of the use of materials to produce products subject to VAT. Perhaps these arguments will convince the tax inspector. Otherwise, the organization will have to restore VAT.

For accounting purposes, losses within the limits of natural loss norms are included in operating expenses on the basis of paragraph 11 of PBU 10/99 “Organizational expenses.”

The amounts of identified shortages are initially taken into account on account 94 “Shortages and losses from damage to valuables.” Within the limits of natural loss, these shortages are written off at actual cost to the debit of production cost accounts (selling expenses). Accounting for excess expenses depends on whether the culprits are found or not. If there are none, losses are also included in operating expenses.

Example 4

A batch of millet weighing 3,500 tons and costing 1,000 rubles. for 1 ton arrived at the warehouse on January 7, 2004. It is stored in the organization's warehouse in bulk. As of March 31, 2004, the balance of the grain consignment was 2970 tons. During the inter-inventory period, 500 tons were sold. The shortage of millet as of March 31 was 30 tons (3000 tons - 500 tons - 2970 tons).

The rate of natural loss according to the order of the Ministry of Agriculture of Russia dated January 23, 2004 N 55 for three months will be 0.11% of the total stock. Consequently, due to natural loss during storage of millet, only 3.85 tons (3500 tons x 0.11%) can be written off. Thus, for accounting and tax accounting purposes, the organization will be able to attribute only 3,850 rubles to expenses. (1000 rub. x 3.85 t).

The following entries will be made in accounting:

Debit 94 Credit 43

— 30,000 rub. (1000 rubles x 30 tons) - the shortage of millet in the warehouse is reflected as losses from a shortage of valuables;

Debit 91 Credit 94

— 3850 rub. — the shortage of millet within the limits of natural loss was written off as expenses.

If the persons responsible for the shortage are not identified, the following posting is made:

Debit 91 Credit 94

— 26,150 rub. (1000 rub. x 30 t - 3850 rub.) - the shortage of millet was written off, for which the perpetrators were not identified.

If the perpetrators are identified, the costs are reimbursed at their expense:

Debit 73 Credit 94

— 26,150 rub. - the shortage of millet was attributed to the perpetrators.

Excessive costs in the amount of RUB 26,150. (1000 rubles x 30 tons - 3850 rubles) cannot be recognized in tax accounting. Unless the organization receives a document from authorized government bodies confirming the absence of persons who are responsible for the shortage.

O.A. Lositsky,

Head of Group General Audit Department

"Russian Tax Courier", No. 12, June 2004.

________________________________

*(1) Technological map (technological process estimate)

- a document that does not have a unified form and is approved by the enterprise as an internal document. — Note. ed.

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Letter of the Ministry of Finance of the Russian Federation dated April 14, 2006 N 03-03-04/1/340 On taking into account in expenses compensation for the cost of goods damaged during transportation

REFERENCE On the application of norms of natural loss of individual goods

Expenses of the rate of natural loss when accounting for costs for taxation

In taxation, expenses of the rate of natural loss (NUL) are classified as material expenses. In paragraphs 2 clause 7 art. 254 of the Tax Code of the Russian Federation, losses of inventories during transportation and storage within the boundaries of non-unionized storage units are indicated as part of expenses allowed for accounting. The standards are established by the Government of the Russian Federation. The application of old norms, which have not been canceled at present, has a controversial basis for use and in most cases, expenses are not accepted by inspectors of the Federal Tax Service.

In the absence of established NEU, all losses are considered excess. In the event of a shortage, the amounts are covered by financially responsible persons. In the absence of identified perpetrators, the damage is written off as part of non-operating expenses (clause 5, clause 2, article 265 of the Tax Code of the Russian Federation). The loss must be confirmed by official documents. At the request of the employer, the investigative authorities establish the absence of guilty persons. It is permissible to use the conclusion of the Quality Inspectorate regarding the existence of property damage.

The concept of commodity losses

At all stages of the promotion of a product from its manufacturer to the final consumer, loss of part of the product may occur due to the following reasons:

• natural origin, due to the peculiarities of the properties of the product itself, arising despite compliance with the conditions of its storage, transportation, pre-sale preparation and the sales process;
• resulting from damage caused by the intentional or careless actions of any person(s): violation of requirements for storage and transportation conditions or pre-sale preparation technology, use of faulty technological equipment or failure to comply with the rules of its operation, theft;
• emergency nature.

All these losses GOST R 51303-2013 “Trade. Terms and definitions”, approved by order of Rosstandart dated August 28, 2013 No. 582-st, classifies them as commodity. According to their nature, losses caused by causes of each group are distinguished:

• quantitative, in which the quantity of a product is reduced while maintaining its quality;
• qualitative, leading to a change in its properties while maintaining quantity.

Qualitative changes can lead to either complete or partial loss of the original commercial properties. In case of partial loss, the goods may be marked down to the possible selling price.

Losses that depend on the properties of the product, but arise due to the peculiarities of the technology of the applied process of its transportation or processing, should not be considered commodity losses. They are classified as technological and are taken into account in costs in full, while commodity losses have 3 write-off options with attribution:

• on costs;
• perpetrators;
• net profit.

VAT taken into account when writing off goods

Shortage of goods within the norm is taken into account as part of material costs. VAT related to the amount of costs taken into account is accepted as a deduction by the buyer's enterprise. The taxpayer is the seller of goods and materials. Disposal of an asset not related to sales or gratuitous transfer is not subject to VAT taxation. In connection with the write-off of the shortfall within the framework of the NEU or in excess of it, the amount of tax previously accepted for deduction must be restored. The position of the tax authorities regarding the requirement to restore VAT is controversial.

Write-off of losses

Amounts of losses that fall within the norms are written off as expenses using the posting Dt 44 (20, 23, 25, 26) Kt 94.

The write-off of excess losses depends on whether the persons responsible for them are identified. This person could be:

• supplier or carrier, if losses are identified upon acceptance;
• a financially responsible person or employee who committed actions that led to losses, if the shortage is related to a product already registered.

Read about the responsibility of financially responsible persons in this article.

A claim is submitted to the supplier or carrier, for the amount of which a posting is made Dt 76 Kt 94.

If repayment of such debt voluntarily did not occur and going to court did not lead to a resolution of the situation, then the amount of outstanding debt will subsequently be written off to the financial result as other expenses without taking it into account for the purpose of calculating income tax: Dt 91 Kt 76.

The entry for accrual of the employee's debt for the amount of damage caused will be as follows: Dt 73 Kt 94.

If excess losses are associated with situations in which the culprit has not been identified, or the injured party does not intend to make claims for these losses, then their amount is written off as other expenses, which will not be accepted for tax purposes: Dt 91 Kt 94.

Important! ConsultantPlus warns When writing off shortages of valuables or their damage in excess of the norms of natural loss, confirmation of the validity of such a write-off is necessary. They must be confirmed by the following documents... For more details, see K+. Trial access is available for free.