Reflection in 1C Electricity Payment Accounting. Discussion on LiveInternet

Payment for electricity wiring

So are you doing him a favor or are you re-exposing him? If you provide a service, you must take a reward for it - as an intermediary, although you do not provide him with electricity, so even this option seems fabulous to me. You recharge him the same thing that the energy company charges you. In the same amount, this is NOT an implementation. Therefore, no 90s bills. You make a report (and an invoice) and indicate in it the data from the energy company’s documents.

Then, in order for the landlord to reimburse me for the expenses, I must submit an act for compensation of electricity, that is, the act must pass either on account 91 or 90. I think so Dt. 76.5 (tenant) Kt 91 105019.88 rubles re-invoiced electricity Dt. 51 Kt 76.5 105019.88 rubles they paid it to us

Electricity costs are allocated to the main production line

DT20 KT10 – materials written off.
DT10 KT20 - return of raw materials to the warehouse.
DT20 KT10-2 - semi-finished products were released into production.
DT20 KT10-3 - fuel written off for technological purposes.
DT20 KT60 - the cost of electricity used in production is taken into account.
DT20 KT70 – wages accrued to production workers.
DT20 KT69 - insurance premiums are taken into account.
DT20 KT23 – costs of auxiliary production are taken into account.
DT20 KT69 - a reserve has been created to pay for private entrepreneurs and vacations.
DT20 KT25 (26) - general production (household) expenses are written off.
DT20 KT28 - losses from defects are displayed.

Dt 25 - Kt 70 - 116,000 rubles - salary of management personnel.
Dt 25 - Kt 69 - 35,264 rubles - insurance premiums accrued.
Dt 25 - Kt 60 - 187,000 rubles - invoice received from utility providers.
Dt 25 - Kt 02 - 27,500 rubles - depreciation of the building is written off as general production expenses.
Dt 20 - Kt 25 - 365,754 rubles - general production expenses involved in the formation of the cost of manufactured products are written off.

Cost Allocation

General production and general business expenses are associated with the production of different types of products (works, services), and also ensure the operation of the organization as a whole. Therefore, unlike direct (primary) costs, these costs are considered indirect (overhead).

At the end of the reporting period, accounts 25 and 26 are closed. The expenses accumulated on them are written off to the debit of accounts: 20 “Main production”, 23 “Auxiliary production”, 29 “Service production and facilities” or 90 “Sales” in proportion to the indicators that must be established in the accounting policy for accounting purposes (clause 7 PBU 1/2008).

The basis for the distribution of indirect costs between main, auxiliary and service production can be, for example, the following indicators:

wages of key production workers;

direct costs with a workshop structure of the organization;

the number of machine-hours worked for the equipment;

size of production area;

material costs;

volume of production in natural or cost terms.

For example, in industries with a significant share of labor costs, it is advisable to distribute indirect costs in proportion to the salaries of the main production workers. Distribute indirect costs in proportion to material costs (cost of raw materials, materials, spare parts, etc.) if they constitute a significant share of the cost of manufactured products.

An example of the distribution of indirect costs associated with fulfilling a production order. The organization uses the custom costing method

In April, Proizvodstvennaya LLC accepted and completed two production orders (No. 1 and No. 2) for the manufacture of special transport equipment. The accounting policy of “Master” stipulates that general production and general business expenses are distributed in proportion to the salaries of production workers involved in fulfilling each order.

In April, the actual amount of expenses was:

general production – 100,000 rubles;
general business – 125,000 rubles.

Direct costs for order No. 1 were:

cost of materials used – 82,300 rubles;
salary of production workers - 68,500 rubles;
the amount of contributions for compulsory pension (social, medical) insurance and contributions for insurance against accidents and occupational diseases from the salaries of production workers is 20,687 rubles.

Total for order No. 1 – RUB 171,487.

Direct costs for order No. 2 were:

cost of materials used – 151,500 rubles;
the amount of accrued wages of production workers is 55,000 rubles;
the amount of contributions for compulsory pension (social, medical) insurance and contributions for insurance against accidents and occupational diseases from the salaries of production workers is 16,610 rubles.

Total for order No. 2 – RUB 223,110.

The total salary of production workers for both orders was 123,500 rubles. (RUB 68,500 + RUB 55,000).

The share of wages of production workers in the total amount of their wages is equal to:

for order No. 1 – 55% (RUB 68,500: RUB 123,500);
for order No. 2 – 45% (RUB 55,000: RUB 123,500).

The cost of order No. 1 includes:

part of overhead costs in the amount of RUB 55,000. (RUB 100,000 × 55%);
part of general business expenses in the amount of 68,750 rubles. (RUB 125,000 × 55%).

The actual cost of order No. 1 was: RUB 171,487. + 55,000 rub. + 68,750 rub. = 295,237 rub.

The cost of order No. 2 includes:

part of overhead costs in the amount of 45,000 rubles. (RUB 100,000 – RUB 55,000);
part of general business expenses in the amount of RUB 56,250. (RUB 125,000 – RUB 68,750).

The actual cost of order No. 2 was: 223,110 rubles. + 45,000 rub. + 56,250 rub. = 324,360 rub.

The general contractor compensates for energy costs - taxes and accounting

Compensation is based on invoices issued to the tenant by the landlord. In this situation, this does not contradict the norms of tax legislation. The tenant, who pays the cost of utilities to the landlord in accordance with the lease agreement, has the right to apply a tax deduction based on the invoices reissued to him.

Sales income is recognized as proceeds from the sale of goods (works, services) both of one's own production and those previously acquired and proceeds from the sale of property rights. Revenue is determined based on all receipts (in cash or in kind) associated with payments for goods, works, services or property rights sold. This is established in paragraphs 1, 2 of Article 249 of the Tax Code of the Russian Federation.

Write-off of general business expenses

General business expenses can be written off in one of two ways:

to account 20 “Main production” (23 “Auxiliary production”, 29 “Service production and facilities”);

to account 90-2 “Cost of sales”.

Fix the chosen method of writing off general business expenses in the accounting policy for accounting purposes (clause 7 of PBU 1/2008, clause 20 of PBU 10/99).

In the first case, general business expenses form the “full” cost of finished products and are written off at the end of the month.

Record the write-off of general business expenses (after distribution) by posting:

Debit 20 (23, 29) Credit 26 – general business expenses associated with the activities of the main (auxiliary, servicing) production are written off.

In the second case, a “reduced” cost of finished products is formed, and general business expenses are completely written off for sales, regardless of how many products were sold in the reporting period.

At the moment of transfer of ownership of the shipped products (results of work or services) to the buyer, reflect the proceeds from its sale and write off the cost of the products (work, services) sold:

Debit 62 Credit 90-1 – revenue from the sale of products is reflected;

Debit 90-2 Credit 43 – the actual cost of shipped products (work performed, services rendered) is written off;

Debit 90-3 Credit 68 subaccount “Calculations for VAT” - VAT is charged on sales proceeds.

At the end of the month, write off the amount of general business expenses:

Debit 90-2 Credit 26 – general business expenses are included in the cost of sales.

Such rules are established by paragraphs 5 and 12 of PBU 9/99 and the Instructions for the chart of accounts (accounts 20, 26). For more information about this, see How to record sales of finished products in accounting.

An example of writing off indirect costs for the main and auxiliary production of an organization. The organization accounts for costs at actual cost

LLC "Proizvodstvennaya" manufactures jewelry. In accordance with the accounting policy, for accounting purposes, cost accounting is carried out at actual cost. General production and administrative expenses are distributed in proportion to the salaries of production workers.

"Master" has two workshops:

Workshop No. 1 – production of machine-made chains and bracelets. An auxiliary repair group has been created on the territory of the workshop, which is engaged in setting up the production equipment of workshop No. 1;

Workshop No. 2 – production of exclusive handmade products (pendants, earrings, rings).

In addition, the organization has created a design bureau that develops sketches and models of new products for both workshops.

To reflect actual costs by workshop, additional subaccounts have been opened to account 20:

20 subaccount “Workshop No. 1”;
20 sub-account “Workshop No. 2”.

In April, actual expenses were:

For workshop No. 1:

cost of consumed raw materials, materials - 1,200,000 rubles;

salary of production workers - 185,323 rubles;

contributions for compulsory pension (social, medical) insurance and contributions for insurance against accidents and occupational diseases - 55,968 rubles;

depreciation of fixed assets used in production - 70,000 rubles.

For workshop No. 2:

cost of consumed raw materials, materials - 800,000 rubles;

salary of production workers - 96,368 rubles;

contributions for compulsory pension (social, medical) insurance and contributions for insurance against accidents and occupational diseases - 29,103 rubles;

depreciation of fixed assets used in production - 20,000 rubles.

The costs associated with setting up production equipment in workshop No. 1 were:

cost of materials, parts, spare parts – 60,000 rubles;

salary of repair group employees (including contributions for compulsory pension (social, medical) insurance and contributions for insurance against accidents and occupational diseases) - 80,000 rubles.

The costs of maintaining the design bureau amounted to:

designers’ salary – 124,000 rubles;

the amount of contributions for compulsory pension (social, medical) insurance – 37,200 rubles;

the amount of contributions for insurance against accidents and occupational diseases - 248 rubles;

depreciation of office equipment of a design bureau - 43,000 rubles.

The amount of general business expenses for April is 248,000 rubles.

The share of wages of production workers in workshops is:

shop No. 1 – 66% (185,323 rubles: (185,323 rubles + 96,368 rubles) × 100%);
shop No. 2 – 34% (96,368 rubles: (185,323 rubles + 96,368 rubles) × 100%).

The amount of general production expenses (costs of maintaining a design bureau), which is distributed between workshops, is equal to: 124,000 rubles. + 37,200 rub. + 248 rub. + 43,000 rub. = 204,448 rub.

The amount of overhead costs, which is included in the cost of production, is equal to:

for workshop No. 1 – 134,936 rubles. (RUB 204,448 × 66%);
for workshop No. 2 – 69,512 rubles. (RUB 204,448 × 34%).

The “Master” accountant distributed the amount of general business expenses as follows:

for workshop No. 1 – 163,680 rubles. (RUB 248,000 × 66%);
for workshop No. 2 – 84,320 rubles. (RUB 248,000 × 34%).

The following entries were made in the “Master’s” accounting:

Debit 20 subaccount “Workshop No. 1” Credit 10 – 1,200,000 rub. – raw materials transferred to workshop No. 1 were written off;

Debit 20 subaccount “Workshop No. 1” Credit 70 (69) – 241,291 rub. (185,323 + 55,968) – wages accrued to the workers of workshop No. 1 (including insurance contributions);

Debit 20 subaccount “Workshop No. 1” Credit 02 – 70,000 rub. – depreciation was accrued on production fixed assets of workshop No. 1;

Debit 20 subaccount “Workshop No. 2” Credit 10 – 800,000 rub. – raw materials transferred to workshop No. 2 were written off;

Debit 20 subaccount “Workshop No. 2” Credit 70 (69) – 125,471 rubles. (96,368 + 29,103) – wages were accrued to the workers of workshop No. 2 (including insurance contributions);

Debit 20 subaccount “Workshop No. 2” Credit 02 – 20,000 rub. – depreciation was accrued for production fixed assets of workshop No. 2;

Debit 23 Credit 10 – 60,000 rub. – the cost of materials spent on repairing equipment in workshop No. 1 was written off;

Debit 23 Credit 70 (69) – 80,000 rub. – salaries of the repair group employees were accrued (including insurance premiums);

Debit 20 subaccount “Workshop No. 1” Credit 23 – 140,000 rubles. (60,000 rubles + 80,000 rubles) – the costs of auxiliary production of workshop No. 1 are taken into account;

Debit 25 Credit 70 (69) – 161,448 rubles. – salaries of designers were calculated (including insurance premiums);

Debit 25 Credit 02 – 43,000 rub. – depreciation has been calculated on fixed assets of the design bureau;

Debit 20 subaccount “Workshop No. 1” Credit 25 – 134,936 rubles. – general production expenses were written off as the cost of production of workshop No. 1;

Debit 20 subaccount “Workshop No. 2” Credit 25 – 69,512 rubles. – general production expenses were written off as the cost of production of workshop No. 2;

Debit 26 Credit 10 (02, 60, 69, 70) – 248,000 rub. – general business expenses are reflected;

Debit 20 subaccount “Workshop No. 1” Credit 26 – 163,680 rubles. – general business expenses were written off for the cost of production of workshop No. 1;

Debit 20 subaccount “Workshop No. 2” Credit 26 – 84,320 rub. – general business expenses were written off for the cost of production of workshop No. 2.

Electricity costs are allocated to the main production line

General business expenses (account 26) The debit of this account collects costs for administrative and managerial needs, these are also indirect expenses that are collected throughout the entire month in the debit of the account. 26. Defects in production (account 28) Another type of cost that must be taken into account in the production process is losses from defects. If defective products are produced during the production process, then eliminating them will require certain costs, which include depreciation, materials, raw materials, semi-finished products, wages and deductions from them. Accounting for the costs of correcting defects occurs on account 28 “Defects in production”, in the debit of the account. 28, all these costs are collected using the postings indicated above (instead of account 20, account 28 is taken). Thus, at the end of the month, according to the debit of the account. 20 collected direct costs associated with basic production in the debit of the account.

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Account 25 “General production expenses” of the chart of accounts collects “information” about all expenses directly related to the production of products or the provision of services that cannot be immediately attributed to specific products and are subject to distribution by type of product at the end of the month according to a special algorithm. Unlike account 20 “Main production,” account 25 is intended to collect information about those production costs that, according to the organization’s accounting policy, are subject to distribution at the end of the month.

Subscription to electronic publications

Situation: how to reflect in accounting the costs associated with subscriptions to electronic periodicals?

Accounting for expenses for periodical electronic publications depends on the type of contract.

Subscription to electronic periodicals can be issued:

an agreement for the provision of paid information services for the provision of a copy of a periodical in electronic form (clause 2 of Article 779 of the Civil Code of the Russian Federation);

a license agreement under which non-exclusive rights to use the electronic resources of the publishing house are transferred (Article 1367 of the Civil Code of the Russian Federation).

In the first case, pay for the subscription to the electronic publication in accounting as an advance payment (clause 3 of PBU 10/99). Reflect the advance payment using the following entries:

Debit 60 subaccount “Settlements for advances issued” Credit 51 – advance payment for subscription to an electronic magazine (newspaper) is transferred.

After receiving the issue of the magazine (newspaper) in electronic form, make the following entries:

Debit 26 (44) Credit 60 subaccount “Settlements with publishing houses” – the cost of the next issue of an electronic magazine (newspaper) is written off as expenses;

Debit 60 subaccount “Settlements with the publishing house” Credit 60 subaccount “Settlements for advances issued” - the amount of the advance is offset against repayment of accounts payable.

This procedure is based on the provisions of the Instructions for the chart of accounts (accounts 60, 44, 26), paragraphs 3, 18 and 19 of PBU 10/99.

In the second case, for accounting purposes, intangible assets received for use are accounted for on an off-balance sheet account in the valuation established by the agreement (clause 39 of PBU 14/2007). The chart of accounts does not provide for a separate off-balance sheet account for accounting for intangible assets received for use. Therefore, the organization needs to independently open an off-balance sheet account and consolidate this in its accounting policies for accounting purposes. For example, account 012 “Electronic subscription publications”.

The one-time payment for the granted right to use the electronic publication should be reflected in accounting in account 97 “Deferred expenses” and included monthly in expenses for ordinary activities during the validity period of the license agreement (paragraph 2, clause 39 of PBU 14/2007).

In accounting, reflect the prepayment by posting:

Debit 60 Credit 51 – the cost of the right to use the electronic publication has been paid.

After gaining access to the electronic publication, make notes:

Debit 012 “Electronic subscription publications” – the cost of the right to access an electronic publication is taken into account;

Debit 97 Credit 60 – the cost of the right to access the electronic publication is charged to deferred expenses.

Determine the mechanism for transferring future expenses to cost yourself. The following expenses can be written off:

evenly;

in proportion to the income received from sales;

in other ways.

Determine the period for writing off expenses by the period for which access to the electronic subscription publication was provided. The beginning of this period (the beginning of the period of use of the subscription publication) is determined by the format of the software provided. For example, for the Internet version - from the moment the code is activated.

The period of use of the subscription publication is specified in the contract.

The established procedure for writing off future expenses should be fixed in the accounting policy for accounting purposes (clause 4, 8 of PBU 1/2008, letter of the Ministry of Finance of Russia dated January 12, 2012 No. 07-02-06/5).

Monthly during the period of access to the electronic subscription publication, make the following entries:

Debit 26 (44) Credit 97 – part of the payment for using the electronic publication has been written off.

This procedure is based on the provisions of the Instructions for the chart of accounts (accounts 97, 60, 44, 26), paragraphs 18 and 19 of PBU 10/99.

Attention: many write off deferred expenses at a time. They want to understate large profits of the current period or simply out of ignorance. Officials will be fined for this. In some cases, the organization will also suffer. However, you can avoid trouble.

In accounting, reverse the entry that was written off by the RBP at a time. Remember, this can only be done within the year in which the mistake was made.

For example, the Alpha organization received a certificate of conformity for its products valid for five years. The cost of the certificate was 50,000 rubles. According to the accounting policy at Alfa, RBP is written off evenly.

Error!

Debit 20 Credit 76 – 50,000 rub. – the fee for the certificate is taken into account as part of expenses for ordinary activities.

Correctly like this:

Debit 97 Credit 76 – 50,000 rub. – the fee for the certificate is included in deferred expenses.

Monthly:

Debit 20 Credit 97 – 833 rub. (RUB 50,000: (5 years × 12 months)) – deferred expenses are written off.

Here's how to fix the error in this situation:

Debit 20 Credit 76 – 50,000 rub. – the amount previously erroneously included as expenses for ordinary activities is reversed;

Debit 97 Credit 76 – 50,000 rub. – the fee for the certificate is included in deferred expenses.

At the same time, expense the amounts written off for the past months. For example, if three months have passed since costs were accepted for accounting:

Debit 20 Credit 97 – 2500 rub. (3 months × (50,000 rubles: (5 years × 12 months))) – deferred expenses are written off.

How can a landlord reflect reimbursement of utility expenses in accounting?

Debit 76 subaccount “Settlements with the customer for purchased goods (works, services) Credit 76 subaccount “Settlements with the customer for remuneration” - the amount of remuneration is withheld from the funds received from the customer (if the intermediary independently withholds the remuneration);

If leasing property is a separate type of activity of the organization, then take into account the cost of utilities as part of expenses for ordinary activities (clause 5 of PBU 10/99). At the same time, make the following entry in accounting:

Accounting: overhead costs

During the reporting period, general production expenses are reflected in the debit of account 25 of the same name. At the same time, expenses are recorded on account 25 in the context of each production unit. In accounting, overhead costs are reflected by the following entries:

Debit 25 Credit 10 – the cost of materials, spare parts used for maintenance and repair of equipment is written off;

Debit 25 Credit 70 – salaries of general production personnel have been accrued;

Debit 25 Credit 69 – contributions for compulsory pension (social, medical) insurance and contributions for insurance against accidents and occupational diseases are accrued from the salaries of general production personnel;

Debit 25 Credit 23 (60, 76) – expenses for maintaining premises are written off (repairs, rent for premises, equipment, payment for utilities, etc.);

Debit 25 Credit 02 (05) – depreciation has been accrued on fixed assets (intangible assets) used in the main (auxiliary) production.

This procedure follows from the provisions of paragraph 9 of PBU 10/99, Instructions for the chart of accounts, letter of the Ministry of Finance of Russia dated November 8, 2005 No. 07-05-06/294.

Reflection in 1C Electricity Payment Accounting

The fact of receipt of a payment request is not reflected in 1C Accounting 8.3; only changes should be made in the accounting registers as a result of payment under this document. The operation is recorded in the program upon receipt of a bank statement. For this purpose, a document is used to write off funds from the current account. He creates transactions in 1C Accounting in accordance with the requirements of regulations.

To reflect incoming VAT in accounting registers, you must enter an invoice received from the supplier using a document of the same name. Before registering it, you must make sure that the document reflecting the receipt of services has been posted. Otherwise, the invoice will not be posted in 1C Accounting 8.3.

Electricity Costs Wiring

Let's summarize.

Taking into account the above, we believe that the double tariff for above-limit electricity is an increased payment for electricity used in violation of consumption patterns (but not a sanction).

For example, charging for electricity for lighting industrial premises increases general production costs (Dt 91 - Kt 685). At the same time, payments for electricity for office buildings are reflected as part of administrative expenses (Dt 92 - Kt 685).

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Accounting for reserves for future expenses

The question of the procedure for calculating charges for electricity for common building needs (further ODN) is one of the main reasons for residents of apartment buildings to contact OJSC Yantarenergosbyt. Please help me solve the wiring. I really need it. Thank you in advance.

Electricity when renting (wiring) PDA View full version : Electricity when renting (wiring) Inga_rzn 03/20/2012, 11:19 I’m somehow confused in three pines. Expenses are recognized only if they are paid and realized (clause 2 of Article 346.17 of the Tax Code of the Russian Federation). Thus, on October 5, 2021, you can take into account utility bills without VAT - 6949.15 rubles. (RUB 8,200 - RUB 1,250.85) and separately VAT - RUB 1,250.85. (Table 1).

Electricity Costs Wiring

The usual procedure for paying energy company bills is prepayment, which is usually provided for in the contract. The supplier submits a payment request, the buyer of electricity accepts it, and notifies the bank where the service is served. After this, the bank debits the required amount from the buyer’s current account and transfers it to the supplier’s details specified in the payment request.

Electricity Costs Wiring

Consequently, costs for the purchase of gas, services for its transportation, costs for emergency technical inspection of equipment associated with the production of electrical energy (hereinafter referred to as electricity), the sale of which relates to the main activities of the organization, are included in expenses for ordinary activities.

According to the Instructions, the costs of maintaining and operating machinery and equipment are reflected in account 25 “General production expenses”. In addition, depending on the characteristics of the production cycle, account 23 “Auxiliary production” can be used to account for the costs of servicing production with gas.

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powershot91
	Good morning! Please tell me the postings for transaction 1 Electricity invoice D accepted for accounting??? -K 60 D19-K 60 2 Electricity is distributed between the structural divisions that consumed it: D 20 - K? D 23 - K? D 26 - K?
I want to draw the moderator's attention to this message because: Notification is being sent...

Honya [email protected] Belarus, Minsk

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#2[331179] May 20, 2011, 8:06

firstly, what is D19? and secondly, I initially put electricity on the salary accounts, that is, you must divide your act into structural divisions and make postings: electric energy for production D20 K60 electric energy ITR D26 K60 electric energy for something else D23 K60 VAT according to the act D18 K60 I want to draw the moderator's attention to this message because:

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PiliTomik [email hidden] Belarus, Grodno

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#3[331181] May 20, 2011, 8:08

D 20-K60 D 23-K60 D 26-K60 D 18-K60 — VAT D 62-K51 paid D 68-K18 — VAT deducted I want to draw the moderator’s attention to this message because:

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powershot91 [email hidden]

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#4[331187] May 20, 2011, 8:24 am

I would immediately distribute the costs of electricity between structural divisions, but this is a course work and you can’t skip operations ((((. But can’t the entire amount of costs be attributed to D 10 and then distributed? True, according to the terms of the course work, there is an auxiliary production - an electrical shop. Maybe then first D 23 - K 60, and then D 20, 23, 26 - K 23 I want to draw the moderator's attention to this message because:

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Lesya [email protected] Belarus, Brest

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#5[331192] May 20, 2011, 8:32

PiliTomik wrote:
D 20-K60 D 23-K60 D 26-K60 D 18-K60 - VAT D 62-K51 paid D 68-K18 - VAT deducted

D62-K-51? Probably D60-K51? I also immediately distribute the costs. D25,26-K60. D18-K60

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Fanya [email hidden] Belarus, Brest

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#6[331194] May 20, 2011, 8:33

Electricity is not materials, and that counts 10. If it’s for a coursework, then look in the textbooks, everything will be described in detail. I want to draw the moderator’s attention to this message because:

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Honya [email protected] Belarus, Minsk

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#7[331195] May 20, 2011, 8:34

so, if this is a coursework, does it mean you need to invent a steam locomotive? there are specific entries in accounting... we wrote them to you. I want to draw the moderator’s attention to this message because:

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TigRik [email hidden] Belarus, Mogilev

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#8[331200] May 20, 2011, 8:37

powershot91 wrote:
Good morning! Please tell me the postings for transaction 1 Electricity invoice D accepted for accounting??? -K 60 D19-K 60 2 Electricity is distributed between the structural divisions that consumed it: D 20 - K? D 23 - K? D 26 - K?

Judging by the posting “D19-K60” (account 19 “VAT on acquired material assets” according to PBU as of 01/01/2010), do you have coursework on accounting in the Russian Federation? Or is this just a typo?

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powershot91 [email hidden]

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#9[331223] May 20, 2011, 9:05

Yes, coursework on accounting in Russia, so D 19-K 60 I want to draw the moderator’s attention to this message because:

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Reimbursement of electricity costs

Option 2. Reimbursement amounts for utility bills received from the tenant are not the landlord’s income, since in this case they compensate for the costs of maintaining and using the leased premises, and the costs of paying for utilities associated with the operation of the leased premises do not are expenses of the owner, since they do not lead to a decrease in his economic benefits, since they are compensated by the tenant. Money transferred by the tenant to the lessor as compensation for the lessor's costs of paying for energy and utilities is not taken into account by the lessor when calculating the income tax base. Such amounts are not his income, since he sends them to suppliers, and are not considered expenses, since he himself does not incur any costs, paying for the services of his counterparties with money received from tenants.

The fact that the total cost of rent changes monthly does not contradict current legislation, although clause 3 of Art. 614 of the Civil Code of the Russian Federation establishes the possibility of changing the amount of rent no more than once a year. According to the Determination of the Supreme Arbitration Court of the Russian Federation dated May 22, 2021 N 4855/08, the actual use of the leased item for its intended purpose without consuming electricity is not possible, and the tenant’s expenses for its use for the production of goods, the sale of which is subject to VAT, are a component of the rent (see also the resolutions of the FAS Volgo -Vyatka District dated November 23, 2021 N A17-7511/2021, FAS North Caucasus District dated December 21, 2021 N A63-8994/2004-C4-9, FAS Ural District dated December 11, 2021 N F09-9211/08-C2, FAS of the Central District dated 03/28/2021 N A48-4688/06-19, FAS of the Volga District dated 08/28/2021 N A65-27772/2021). The Federal Antimonopoly Service of the Ural District, in its resolution dated February 29, 2021 N F09-861/08-C2, indicated that re-issuance of invoices by the lessor to the lessee (taxpayer) does not contradict the norms of civil and tax legislation.

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Indications and calculations on personal account

You can transmit meter readings monthly, from the 15th to the 26th inclusive.

If the readings were not transmitted, in accordance with the Decree of the Government of the Russian Federation No. 354 of 05/06/2011 and No. 344 of 04/16/2013, the invoice for payment will be generated based on the average monthly consumption volume.

You can submit your testimony in any way convenient for you:

You can read the instructions for operating the voice service on the website of Mosenergosbyt JSC.

Attention! The personal account number and meter readings must be given strictly in one digit. You can enter data using the telephone keys. To undergo automatic identification, we recommend linking your phone number to your Personal Account in the Client’s Personal Account.

If meter readings are not received during the billing period, an invoice for payment will be generated based on the average monthly consumption volume. When transmitting readings next month, a recalculation is made taking into account the actual readings of the meter.

The amount payable is calculated in one of the following ways:

Based on the meter readings you provided; Provided that the meter readings were transmitted in the period from the 15th to the 26th inclusive
Based on meter readings taken by employees of Mosenergosbyt JSC; Control readings are taken by an employee of Mosenergosbyt JSC 2 times a year.
If there are no readings in the billing period, the amount payable is calculated based on the average monthly consumption volume;
In the absence of information on the average monthly consumption volume, the calculation is made based on the consumption standard.

Receipts can be filled out independently according to the meter readings, and if you pay on time, you will not have a debt to Mosenergosbyt JSC. The main thing is to comply with payment deadlines.

The readings can be viewed in the client’s Personal Account in the “History” - “Testings” tab or in the receipt that is sent monthly.

The overpayment generated on the Personal account can be taken into account against future payments, provided that the calculation of the consumed electricity is made according to the actual readings of the meter transmitted by you or taken by the employees of Mosenergosbyt JSC.

If payment is received after the invoice date, the payment will be taken into account in the next billing period. Payment is credited to your personal account within 3 to 5 business days, depending on the place where the payment was made and the payment method.

The amount of one tax charge for electricity may include costs for:

Lighting of common areas (staircases, vestibules and entrance areas);
Energy consumed by intercoms;
Energy consumed by elevators;
Energy consumed by other electrical equipment; Used for general house needs (for example, surveillance cameras, pumps pumping water to the upper floors, automatic heat control system, etc.).

Each apartment building has an individual set of electrical equipment. Calculation of the consumed electricity at the ODN is carried out in accordance with the Decree of the Government of the Russian Federation No. 354 dated May 6, 2011, P.44:

Based on the readings of collective metering devices; The expense for one-room registration is determined as the difference between the expense of a certain collective metering device and the total consumption of residential and non-residential premises, then divided by the total area of such premises, and then multiplied by the individual area of each of them.
In the absence of a common house meter, the calculation is made according to the standard. If the electricity consumption for ODN is determined based on the ODN standard, then the value obtained by multiplying the standard by ODN and the area of the premises included in the common property in an apartment building is divided by the total area of the premises, and then multiplied by the individual area of each of them .

The amount of electricity consumption for one unit is calculated and depends on several factors and may change every month.

The cost of ODN depends on factors such as:

Intensity of operation of electrical equipment installed on the ODN;
Regularity of transmission by residents of the house of individual readings of metering devices to Mosenergosbyt JSC (if the readings are not transmitted, then the calculation is formed based on the calculated average monthly volume of consumption, and when transmitting or taking readings in the subsequent billing period, the volume of consumption will be recalculated based on actual data);
Absence of unaccounted and/or non-contractual consumption;
Technical condition of intra-house wiring (electrical wiring in old houses may be worn out and this increases technological losses of electricity in intra-house networks);
Equipping residential premises with working metering devices.

According to the Housing Code of the Russian Federation, the owners of apartments and non-residential premises are also the owners of the premises included in the common property of the house, in a share proportional to the area of their apartments.

The underpayment of the residents of the house does not affect the amount of electricity consumption at the ODN. The debt of individual residents is not passed on to conscientious consumers. Only accrued amounts of electricity consumption are taken into account in the calculation of ODN, and not paid amounts.

Source: https://www.mosenergosbyt.ru/common/lobby/questions/category_48103.php

Electricity Costs Wiring

The list of expenses that are classified as direct is not closed. The organization has the right to create a more detailed list of costs independently. In order to avoid subsequent claims from control authorities, it makes sense to prescribe economically sound principles in the current accounting policy of the enterprise. In this case, inspectors will have no reason to recognize indirect costs as direct, thereby increasing the tax base.

At production enterprises, among the cost accounts, the 25th is intended to summarize information on expenses for auxiliary and main production. Classification of enterprise costs All expenses that make up the total costs of the enterprise and form the total cost of production are divided into 2 types:

Postings for accounting for production costs

M-11 25 70 Accrued wages to employees involved in the management and maintenance of workshops and areas 500 Payroll statement T-49 25 69 Accrued social benefits to employees involved in the management and maintenance of workshops and areas 130 Certificate-calculation, Unified Social Tax declaration, calculation of advance payments payments under the Unified Social Tax 25 02.01, 05 Depreciation of fixed assets and intangible assets for general production purposes was calculated 40 Calculation certificate 25 97 Part of deferred expenses attributed to the reporting period was written off 25 Calculation certificate 25 76, 60 Services of a general production nature were performed by third-party organizations 5 Agreement, acceptance certificate - delivery 20, 23, 29 25 General production costs for main, auxiliary and/or servicing production are written off at the end of the month 1000 Help-calculation The established procedure for the distribution of overhead costs should be fixed in the accounting policy of the enterprise.

How to keep accounting records in SNT of land, electricity and property

Members of the partnership have the right to dispose of property on a general basis. In the case of use of SNT property by third parties, an agreement is concluded with them for the right to use for a fee, the amount of which corresponds to the cost established for members.

Receipt of membership fees is carried out according to a cash receipt order. SNT organizations are required to comply with the rules for conducting cash transactions. If the day of receipt of funds at the cash desk coincides with a number of persons, reception can be carried out according to a statement indicating the data of the area, the person and if there is a signature. A PKO (receipt cash order) must be issued for the document and subsequently reflected in the cash book.

Utility Accounting and Taxation

If there are no meters or they are out of order for some reason, then resource supply organizations will calculate the volume of services according to the rules established by law. For example, Federal Law dated July 27, 2021 N 190-FZ “On Heat Supply”.

When a consumer does not agree with the set volumes of utility services, he can contact the resource supply organization. If the resource supplying organization agrees with the consumer’s data, then it will draw up a document on changes in volumes, which the consumer must sign.

Reimbursement of electricity wiring costs

Revenue is determined based on all receipts (in cash or in kind) associated with payments for goods, works, services or property rights sold. This is established in paragraphs 1, 2 of Article 249 of the Tax Code of the Russian Federation.

This involves reimbursement of the landlord's expenses for utility bills, rather than the sale of energy resources. The amounts received are not the lessor’s income, since in this case there is no resale of services, but the lessor’s expenses are compensated.

The cost of electricity wiring is written off

Attention

Operation DT CT Materials were released to correct defective products 28 10 Salaries were accrued to employees who corrected the products 70 Insurance premiums were accrued 69 The cost of defective products was written off 20 The cost of defective products was withheld from the salary of the person at fault 70 Defective parts were capitalized 10 28 A claim was made to suppliers 76-2 The cost of defective products was written off from DT28 to 20 accounting account. Closing the account means that all losses from the barque are compensated. Analytics is carried out by departments, expense items, types of products, culprits and causes of defects.

Service enterprises Account 29 is intended to display information on production costs not related to the manufacture of products or the provision of services:

Housing and communal services (operation of houses, dormitories, bathhouses, etc.)

Corrective entry in electricity accounting

The above D20/USL K60/POST “minus” 100.00 rubles were reversed D76/Tenants K90/V/PR “minus” 100.00 rubles And everything was charged to account 76 settlements with different debtors and creditors D76/Tenants K60/POST 100, 00 RUR QUESTION. In 2021, this amount (RUB 100.00) of expense was taken into account in account 90/Cost of sales. And this amount went through the convolution account 90/Profit (loss) from sales.

Taking into account the above provisions, as well as the fact that the amounts for reimbursement of utility payments are not provided for in Article 251 of the Tax Code of the Russian Federation, they are recognized by the developer as income when calculating income tax.

18 Sep 2021 jurist7sib 76

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Main production cost accounting

However, in most cases, the formation of indirect costs is inevitable. In addition, it is not always economically profitable to take into account only direct expenses, thereby overestimating the tax base of the enterprise. Large enterprises cannot avoid the presence of indirect costs in accounting. Definition of account 25 in accounting Indirect costs of account 25 are not directly involved in the formation of the final cost of production. Written off by distribution to 20, 23 or 29 accounts. The principles and methods of these actions should be fixed in the accounting policies. The sources of cost formation in account 25 are accrued wages, contributions to extra-budgetary funds, depreciation of equipment, supplier services, travel expenses and other costs. Example. The salary of the management staff for the quarter amounted to 116,000 rubles, contributions to funds - 35,264 rubles. They are then written off to account 20 in the ledger. This is reflected by the wiring of DT20 KT25. That is, the final balance on the account. 25 equals 0. Analytics is carried out by departments and expense items. General business expenses Indirect costs associated with servicing the organization are displayed on account 26. These include:

administration salary;
social insurance contributions;
communication costs;
costs of maintaining security;
administrative and management costs;
depreciation of administrative operating systems;
rental of office space, etc.

Expenses for the month are accumulated according to DT26. At the end of the month, these amounts are written off to account 20 in accounting or 90-2 in full. Typical transactions for account 26 are presented in the form of a table.