Mandatory reserves in accounting. Accounting for reserves and calculation methods in accounting. Fines for an accountant who does not make reserves

A one-time write-off of large expenses can lead to a sharp increase in costs and even cause a loss. In order to evenly include future expenses in the production costs of the reporting period, the organization can create reserves to cover any expected expenses.

The regulations on accounting and financial reporting in the Russian Federation allow the creation of reserves for:

• upcoming payment of vacations to employees;
• payment of annual remuneration for long service;
• payment of remuneration based on the results of work for the year;
• repair of fixed assets (partially discussed in clause 4.2);
• production costs for preparatory work due to the seasonal nature of production;
• upcoming costs for land reclamation and other environmental measures;
• upcoming costs of repairing items intended for rental under a rental agreement;
• warranty repairs and warranty service;
• covering other anticipated costs and other purposes provided for by the legislation of the Russian Federation, regulatory legal acts Ministry of Finance of the Russian Federation.

Criteria for the formation of reserves (common for all):

1. creation of reserves is optional;
2. the accrual of reserves for future expenses is the subject of consideration of the accounting policy of the organization;
3. future expenses are included evenly in the production costs of the reporting period;
4. reserves for future expenses are created for a period of one reporting year.

   These reserves do not have balances at the end of the reporting year, with the exception of the following reserves:

   • for the upcoming payment of vacations to employees;
   • for the payment of annual remuneration for long service;
   • for the payment of remunerations based on the results of work for the year;
   • for the repair of fixed assets (repair fund).
5. at the end of the reporting year, an inventory of reserves is carried out - the validity, correctness of the formation and use of amounts are checked in accordance with the data of estimates, calculations, etc. For reserves that do not have carryover balances, excessively reserved amounts are included in other income, the lack of reserves is additionally accrued.

An account is intended to reflect the creation of reserves for future expenses in the chart of accounts. 96 “Reserves for future expenses”- passive.

Opening balance (for a loan) - the amount of the created reserve at the beginning of the reporting period.

Credit turnover - creation of a reserve.

Debit turnover - use of reserve amounts.

Closing balance (loan) - the amount of the created reserve at the end of the reporting period.

Reserves for the upcoming payment of vacations to employees, for the payment of annual remuneration for length of service, for the payment of remunerations based on the results of work for the year. A reserve to cover upcoming vacation expenses is created in the event of significant seasonality of these expenses. The organization itself decides whether to create this or that reserve, determines the method of reserving certain amounts, reflecting this in its accounting policy.

To form a reserve for the upcoming payment of vacations to employees, the amount of monthly contributions to the reserve can be calculated based on the estimated annual amount of expenses for vacations together with the amount of insurance premiums and the amount of contributions for compulsory social insurance against industrial accidents and occupational diseases.

Example

The estimated annual cost of paying for vacations is 100,000 rubles, the amount of insurance contributions is 26,000 rubles, the amount of contributions for compulsory social insurance against accidents at work and occupational diseases- 200 rub.

The total amount of the reserve will be 100,000 rubles. + 26,000 rub. + 200 rub. = 126,200 rub.

The amount of monthly deductions will be 126,200 rubles/12 months = 10,517 rubles.

To form a reserve for the payment of an annual lump sum remuneration for length of service, the amount of monthly contributions to the reserve can be calculated based on the established amount of payments for length of service for the relevant categories of employees.

Dt 08, 20, 23, 25, 26... Kt 96 - reserve created;

Dt 96 Kt 70, 69 - reserve amounts were used.

Reserve for repairs of fixed assets. When reserving upcoming expenses for all types of repairs of fixed assets, organizations can create:

• repair fund;
• reserve for repairs of fixed assets.

Deductions are determined based on the book value of fixed assets and deduction standards approved in the accounting policies of the organizations themselves. The main criteria for determining the standard are:

• repair terms based on concluded contracts;
• defective statements indicating the need for repair work;
• volume in value terms based on the price established in the contract, and when performing work in an economic way - based on the actual costs of the work;
• contributions to the reserve based on the estimated cost of repairing the facility and the time between repairs.

When creating a repair fund, standards are approved for at least 5 years. Contributions to the fund should be made for large objects with long periods of repair.

When creating a reserve for expenses for repairs of fixed assets, the following conditions must be met:

1. when inventorying reserves, excessively reserved amounts are reversed at the end of the year;
2. it is allowed to leave carryover balances for the next year if in the current period repair work was started but not completed;
3. reserves cannot be created for a period of more than 5 years.

Dt 20,23,25,26... Kt 96 - a reserve has been created for the repair of fixed assets (repair fund);

Dt 96 Kt 23, 70,69,76, 23,10 - a reserve was used for repairs of fixed assets carried out in an economic way;

Dt 96 Kt 60, 76 - a reserve was used for repairs of fixed assets carried out by third parties.

Provision for production costs for preparatory work due to the seasonal nature of production. The creation of this reserve is directly related to the seasonal nature of production.

In accordance with clause 3.53 Guidelines according to the inventory of property and financial obligations, if in an organization with a seasonal nature of production, the amount of expenses for servicing and managing production, included in the actual cost of manufactured products according to the standards established in the organization, exceeds the actual costs, then the resulting difference is reserved as future expenses.

There should be no balance at the end of the year on this reserve.

Dt 20, 23,25,26... Kt 96 - creating a reserve for production costs associated with preparatory work due to the seasonal nature of production.

Dt 96 Kt 02,10,51, 60, 76, 70, 69 - use of reserve;

D 96 Kt 91-1 - excessively reserved amounts are included in other income.

Reserve for warranty repairs and warranty service. If an organization incurs costs for warranty repairs and warranty service for products for which a warranty period is established, then it can create a reserve for warranty repairs and warranty service.

The reserve is not formed at once at the beginning of the quarter (year), but gradually, as goods are sold.

The Tax Code of the Russian Federation establishes strict standards by which the amount of the reserve for warranty repairs and warranty service should be calculated. It should not exceed a certain proportion of the costs of warranty work that the organization performed in the previous 3 years. To calculate this share, you need to divide the amount of these expenses by revenue for the same period.

If the organization has not previously engaged in warranty repairs, then when calculating the reserve, they should proceed from the expected costs.

Synthetic accounting register - journal order No. 12.

Analytical accounting is maintained for each created reserve.

When an organization uses an automated accounting form using the 1C: Enterprise software product, the synthetic accounting registers are account turnover 96 ( General ledger), analysis of account 96, balance sheet etc. Analytical accounting registers are the balance sheet for account 96, analysis of account 96 for sub-accounts, turnover between sub-accounts, account card 96, account card 96 for sub-accounts, etc.

A debt to a company arising in connection with the sale of goods, or as a result of the provision of work and services, the probability of repayment of which is very low, is considered doubtful. In this article we will talk about creating a reserve for doubtful debts in accounting entries and give examples of calculations.

You can determine whether a debt is doubtful:

• in the event that the debtor organization violates the payment terms established by the agreement;
• if information is known about the financial problems of the debtor company.

Provision for doubtful debts

Both receivables on accounts 60, 62, 76, and debt on a loan issued by your company, subaccount 58-3, can be recognized as doubtful debt. If the period of occurrence of the mortgage is 45-90 calendar days, then such debt is included in the reserve in the amount of 50%. And 100% of the debt can be included in the reserve only if the debt arose for more than 90 calendar days.

Since 2017, there have been some changes in the formation of the reserve. So, for example, if the company’s debt is of a counter nature, that is, when a certain debtor owes the company, and the company has an obligation to this debtor, then that part of the debt that exceeds the obligation is considered doubtful.

Until 2017, companies had the right to include the entire amount of debt in the reserve. Currently, this is clearly regulated by clause 1, article 266 of the Tax Code of the Russian Federation. At the same time, it must be taken into account that companies have the right to apply this innovation for the first time only based on the results of the 1st quarter of 2017. And the 2016 reserves are used according to the requirements of the Tax Code of the Russian Federation in the previous edition.

There are a number of reasons for creating a reserve for doubtful debts at an enterprise. The reserve allows you to see the specific obligations of debtors, the real financial result in financial statements, and also allows companies to estimate possible losses arising from debt. Therefore, when doubtful debts arise in a company, all companies must create a reserve, even those that keep accounting records in a simplified form.

How to calculate the reserve limit

Before 2017, the reserve limit was 10% of the revenue of the reporting period. At present it is extremely permissible value The reserve is calculated as follows:

• when the reserve is formed at the end of the year, the limit is 10% of this year’s revenue;
• when the reserve is formed based on the results of the reporting period, the largest value is taken as the limit: either 10% of the revenue of the previous year, or 10% of the revenue of this period.

An example of calculating the maximum reserve amount according to the 2017 rules

• On the balance sheet of Continent LLC there are accounts receivable in the amount of 1.2 million rubles.
• As of December 31, 2016 The debt period is 50 days. For 1016, revenue from sales of Continent LLC amounted to 20 million rubles.
• At the end of 2016, a reserve for doubtful debts of 600 thousand rubles was formed.
• The reserve limit is 2 million rubles, that is, 10% of 20 million rubles. That is, the amount of the reserve does not exceed the limit.
• As of December 31, 2017, the debt had not been repaid and had not been transferred to bad debt. The period of its occurrence already exceeds 90 days.
• For the 1st quarter of 2017, sales revenue amounted to 5 million rubles. The reserve included an amount of 1.2 million rubles, that is, 100% of the amount.

The limit value is determined by comparing two amounts: 2 million rubles. and 500 thousand rubles. (10% of 5 million rubles). Thus, we take a larger value equal to 2 million rubles as the limit, which means the amount of the reserve for the 1st quarter does not exceed the limit and remains equal to 1.2 million rubles.

Methods for creating reserves for doubtful debts

How the company creates a reserve must be defined in the accounting policy. The following methods are recommended:

• Interval. With this method of creating and using a reserve, the amount of deductions is calculated every month (or every quarter) as a percentage of the debt amount, depending on the length of the delay;
• Expert. With this method, a reserve is created for each debt in the amount that will not be repaid.
• Statistical. With the statistical method of creating a reserve, deductions are determined based on the organization’s data for several previous years, as the share of bad debts from the total receivables of a particular type.

In cases where the company uses the first or second method, if the debt for which the reserve was created is recognized as bad, it is written off at the expense of this reserve.

When the amount of the reserve is not enough to write off the debt, the remaining part is written off as other expenses. Or, if the debt is nevertheless repaid, the reserve is restored.

How to create a reserve for doubtful debts

The process of creating a reserve for doubtful debts in accounting consists of several stages:

1. First you need to determine how solvent the debtor is. That is, collect all possible information about the debtor, analyze this information, and independently make a decision about the debtor’s solvency.
2. Then you need to determine the criteria for insolvency and write them down in the accounting policies. For example, in this way: “When assessing accounts receivable for the purpose of creating a reserve for doubtful debts, take into account the duration of the debt, as well as the amount of the debt.”
3. Then the reserve is directly formed, guided by PBU 21/2008, clause 2, clause 3. Read also the article: → "".
4. The formation of the reserve is reflected by postings.
5. Bad debts are written off, guided by the Management Regulations accounting paragraph 77
6. The fact of creating a reserve is formalized by order.

Accounting entries for creating a reserve

To account for the reserve, the Chart of Accounts provides account 63 “Provisions for doubtful debts”. Let's consider the main accounting entries for the formation and use of the reserve.

When the counterparty repays the debt, the posting is the same as if a regular payment was made from the buyer, that is, D50 (51) K62 (76).

An example of creating a provision for doubtful debt

Let's look at how to create a reserve for doubtful debts in accounting using a specific example. The accounting policy of Continent LLC states that reserves for doubtful debts should be formed on the basis of data from the sales department, using an expert method.

The debt of Counterparty-2 was recognized as bad and written off, it looks like this:

• At the end of the 2nd quarter, Continent LLC created a reserve for doubtful debt of Counterparty-2 in the amount of 20 million rubles. (25x(100%-20%)).
• At the end of the 3rd quarter, LLC Continent increased the reserve of Counterparty-2 by 5 million rubles. (25x100% – 20), now the reserve is equal to 25 million rubles. On the same date, a reserve is created for the debt of Counterparty-3 in the amount of 3 million rubles (12x (100%-75%)).
• At the end of the 4th quarter, Continent LLC writes off the debt of Counterparty-2 at the expense of the reserve. Counterparty-3 paid the debt, and accordingly his debt is restored.
• At the end of the year, provisions for doubtful debts are not created.

The postings will look like this:

At the end of the 2nd quarter: D91 K63 – The reserve for doubtful debt of Counterparty-2 was created;

At the end of the 3rd quarter: D91 K63 – The reserve for doubtful Counterparty-2 was increased;

D91 K63 – The reserve for doubtful debt of Counterparty-3 has been created;

At the end of the year: D63 K62 – Counterparty-2’s debt was written off at the expense of the reserve;

D63 K91 – The reserve for the debt of Counterparty-3 has been restored.

Answers to common questions

Question No. 1.“Is VAT included in the amount of debt for which the reserve is formed?”

As follows from the letter of the Ministry of Finance dated August 3, 2010 No. 03-03-06/1/517, the reserve is formed for the amount of the debt, including VAT.

Question No. 2.“What revenue is taken into account when calculating size limit reserve, with or without VAT?

Based on Article 249 of the Tax Code of the Russian Federation, the maximum amount of the reserve should be calculated from “net revenue”, that is, VAT is not taken into account.

With the help of a reserve for doubtful debts, an organization can protect itself from late paying buyers (customers).

The procedure for forming reserves for doubtful debts is established by Article 266 of the Tax Code of the Russian Federation.

A reserve for doubtful debts for tax purposes can be created by those organizations that determine income and expenses on an accrual basis (subclause 7 of clause 1 of Article 265 of the Tax Code of the Russian Federation).

Based on paragraph 3 of Article 266 of the Tax Code of the Russian Federation, the taxpayer has the right to create reserves for doubtful debts, contributions to which are included in non-operating expenses (subparagraph 7 of paragraph 1 of Article 265 of the Tax Code of the Russian Federation). The reserve for doubtful debts is accrued at the end of the reporting (tax) period, which is confirmed by paragraph 3 of Article 266 of the Tax Code of the Russian Federation, according to which the amounts of contributions to these reserves reduce the tax base for income tax. For example, an organization reporting quarterly has the right to reserve the amount to create this reserve on September 30, 2005. And an organization reporting monthly - and as of August 31.

In other words, by creating a reserve for doubtful debts, the organization optimizes income tax payments.

Let us recall that in accordance with Article 266 of the Tax Code of the Russian Federation, doubtful debt is any debt to the taxpayer arising in connection with the sale of goods, performance of work, provision of services, if this debt is not repaid within the terms established by the agreement and is not secured by collateral, surety, bank guarantee.

Bad debts (debts that are unrealistic for collection) are those debts to the taxpayer for which the deadline limitation period, as well as those debts for which, in accordance with civil law, the obligation is terminated due to the impossibility of its fulfillment, on the basis of an act government agency or liquidation of the organization.

The amount of the reserve for doubtful debts is determined based on the results of the inventory of receivables carried out on the last day of the reporting (tax) period and is calculated as follows:

1) for doubtful debts with a maturity period of more than 90 days - the amount of the created reserve includes the full amount of debt identified on the basis of the inventory;

2) for doubtful debts with a period of occurrence from 45 to 90 days (inclusive) - the amount of the reserve includes 50 percent of the amount of debt identified on the basis of the inventory;

3) doubtful debts with a maturity period of up to 45 days do not increase the amount of the created reserve.

In this case, the amount of the created reserve for doubtful debts cannot exceed 10 percent of the revenue of the reporting (tax) period, determined in accordance with Article 249 of the Tax Code of the Russian Federation. Based on Article 249 of the Tax Code of the Russian Federation, sales revenue is determined based on all receipts associated with payments for goods sold, works, services or property rights expressed in cash and (or) in kind.

The specified reserve limitation in the amount of 10% of the revenue of the reporting (tax) period applies only to the amount of the newly created reserve for doubtful debts for a given reporting (tax) period. This is stated in the Letter from the Ministry of Finance Russian Federation dated October 6, 2004 No. 03-03-01-04/1/67.

Depending on the method of recognition of income and expenses chosen by the taxpayer, receipts related to payments for goods sold (work, services) or property rights are recognized for tax purposes in accordance with the accrual method (Article 271 of the Tax Code of the Russian Federation) or the cash method (Article 273 of the Tax Code of the Russian Federation ).

Please note that when creating a reserve for doubtful debts, it is taken into account in the amounts presented by the seller to the buyer, including taking into account value added tax. The Letter of the Ministry of Taxes and Taxes of the Russian Federation dated September 5, 2003 No. VG-6-02/945@ “On issues related to the application of Chapter 25 of the Tax Code of the Russian Federation” states: for profit tax purposes when organizations create a reserve for doubtful debts, receivables are accepted according to shipped goods (works, services) in the amounts presented by the supplier organization to the buyer, that is, including VAT. Almost a year later, the Ministry of Finance of the Russian Federation agreed with this point of view in Letter dated July 9, 2004 No. 03-03-05/2/47 “On writing off accounts receivable.” By the way, the Ministry of Finance of the Russian Federation also refers to the specified Letter of the Ministry of Taxation of the Russian Federation. So now there is nothing stopping organizations from increasing their expenses by the full amount of the bad debt.

The reserve for doubtful debts in accordance with paragraph 4 of Article 266 of the Tax Code of the Russian Federation can be used by an organization only to cover losses from bad debts recognized as such in the manner established by the Tax Code. In other words, if the taxpayer creates a reserve for doubtful debts, then the costs of writing off bad debts are carried out only at the expense of the amount of the created reserve.

If the amount of the created reserve is less than the amount of bad debts subject to write-off, the difference (loss) must be included in non-operating expenses (due to which the taxpayer can reduce income tax payments) on the day when the next bad debt appears.

The amount of the reserve for doubtful debts that is not fully used by the taxpayer in the reporting period may be transferred to the next reporting (tax) period. In this case, the amount of the reserve newly created based on the results of the inventory must be adjusted to the amount of the balance of the reserve of the previous reporting (tax) period. The Ministry of Finance of the Russian Federation in Letter dated July 12, 2004 No. 03-03-05/3/55 states that the unspent amount of the reserve for doubtful debts does not lead to the formation of profit in the organization for the reporting year (due to which the organization can defer the payment of income tax) .

If the amount of the reserve newly created based on the results of the inventory is less than the amount of the balance of the reserve of the previous reporting (tax) period, the difference is subject to inclusion in the non-operating income of the taxpayer in the current reporting (tax) period (which is disadvantageous for the taxpayer in order to optimize the tax).

If the amount of the reserve newly created based on the results of the inventory is greater than the amount of the reserve balance of the previous reporting (tax) period, the difference must be included in non-operating expenses in the current reporting (tax) period (due to which, again, the organization saves on tax).

Example 8.

Letur LLC shipped products to Kolos LLC on April 14. Products were shipped for 210,000 rubles (including VAT - 32,034 rubles). According to the terms of the contract, the products must be paid for within a month from the date of shipment (until May 14). However, within the specified period cash not received from the buyer.

Letur LLC uses the accrual method for tax purposes. Let's assume that accounting policy The organization is enshrined in the creation of a reserve for doubtful debts (both in accounting and tax accounting). The reserve is formed in accordance with the provisions of Article 266 of the Tax Code of the Russian Federation.

On the last day of the quarter, June 30, Letur LLC conducted an inventory of accounts receivable. As a result, doubtful receivables from Kolos LLC were identified in the amount of 210,000 rubles; their repayment period expired on May 14 (47 days until the end of the 2nd quarter).

The receivables of Kolos LLC fall into the second group. Therefore, 50 percent of this amount can be included in the reserve for doubtful debts in the 2nd quarter. The amount of the reserve is 105,000 rubles (210,000 rubles x 50%).

Let’s assume that for the first half of the year the revenue of Letur LLC amounted to 7,000,000 rubles (excluding VAT).

10% of this amount is 700,000 rubles.

Consequently, the amount of the reserve can be fully included in non-operating expenses in the 2nd quarter.

The organization’s working chart of accounts provides that a subaccount 68-1 “VAT” has been opened to the balance sheet account 68 “Calculations for taxes and fees”.

Reflection of transactions in the accounting records of Letur LLC:

April:

End of the example.

Example 9.

Era LLC uses the accrual method. As of September 30, Era LLC forms a reserve for doubtful debts. During the inventory of payments for 9 months, doubtful debts were identified:

With a period of occurrence over 90 days - in the amount of 215,000 rubles;

With a period of occurrence from 45 to 90 days - in the amount of 200,000 rubles;

With a period of up to 45 days - in the amount of 160,000 rubles.

Sales revenue for nine months amounted to 2.3 million rubles (excluding VAT).

Unused balance of the reserve for doubtful debts as of September 30. equal to 60,000 rubles.

Let's calculate the amount of deductions to the reserve for doubtful debts (the organization has the right to take it into account when calculating the tax base for 9 months):

1. The amount of the reserve created is equal to (215,000 rubles + 200,000 rubles x 50%) = 315,000 rubles.

The amount representing 10% of revenue is equal to 230,000 rubles (2,300,000 rubles x 10%).

According to paragraph 4 of Article 266 of the Tax Code of the Russian Federation, the amount of the created reserve cannot exceed 10% of the revenue of the reporting period, therefore, the maximum amount of the reserve in this case is 230,000 rubles.

2. The amount of 230,000 rubles must be reduced by 60,000 rubles - the amount of the unused balance of the previous reporting period. As a result of such calculations, we obtain the amount of contributions to the reserve in the amount of 170,000 rubles (230,000 rubles - 60,000 rubles).

The organization on September 30 includes in non-operating expenses the amount of 170,000 rubles, which reduces the amount of income tax.

End of the example.

If the taxpayer decides not to create a reserve for doubtful debts from the beginning of the new tax period, appropriate changes must be made to the accounting policy. The entire amount of the reserve not used in the tax (reporting) period to cover losses on bad debts is fully included in the non-operating income of the taxpayer in accordance with paragraph 7 of Article 250 of the Tax Code of the Russian Federation. This is stated in the Letter of the Ministry of Finance of the Russian Federation dated July 12, 2004 No. 03-03-05/3/55.

And in conclusion, we note that it is most profitable to create a reserve for doubtful debts for organizations with which customers do not pay on time, since by using such a reserve, an organization can avoid significant losses in any one reporting period. An organization, without waiting for the statute of limitations to expire, can write off overdue accounts receivable.

Since the formation of reserves for doubtful debts for the purposes of tax accounting and accounting purposes are carried out independently of each other, therefore reserves can be formed, for example, only in tax accounting, which does not contradict current legislation.

In practice, it is difficult to imagine an organization in which vacations are provided to employees evenly throughout the year. As a rule, in most companies, vacations are provided to workers and employees at a time convenient for them (usually summer and autumn), as a result of which the organization is faced with a sharp increase in labor costs during this period, which inevitably leads to an overall increase in costs, taken into account when determining the tax base for income tax. In order to achieve equal recognition of vacation expenses in tax accounting, the organization creates a special reserve. Expenses for the formation of a reserve for upcoming expenses for vacation pay throughout the year are included in the accounts for accounting expenses for remuneration of the relevant categories of employees. In fact, this means the following - for workers involved in the production of goods, performance of work and provision of services, contributions to the reserve are included in direct expenses, and for other categories of workers - in indirect expenses.

Pay attention!

Organizations that use the accrual method for tax purposes recognize expenses in accordance with the provisions of Article 272 of the Tax Code of the Russian Federation, according to paragraph 4 of which:

“Labour costs are recognized as an expense on a monthly basis based on the amount of labor costs accrued in accordance with Article 255 of this Code.”

In other words, the taxpayer, at the expense of the created reserve, has the right to write off only the costs of paying for used vacations. If the organization’s employees did not use their right to vacation or used it only partially, then the organization will certainly have the remainder of the reserve to pay for vacations. In addition, the accrual of compensation for unused vacation and resigning employees cannot be written off from the created reserve. Let us recall that expenses in the form of monetary compensation for unused vacation are classified as labor costs on the basis of paragraph 8 of Article 255 of the Tax Code of the Russian Federation.

Expenses in the form of deductions to the reserve for the upcoming payment of vacations to employees and (or) to the reserve for the payment of annual remuneration for long service, carried out in accordance with Article 324.1 of the Tax Code of the Russian Federation, are related to labor costs in accordance with paragraph 24 of Article 255 of the Tax Code of the Russian Federation.

The procedure for creating a reserve is determined by Article 324.1 of the Tax Code of the Russian Federation “Procedure for accounting for expenses for the formation of a reserve for upcoming expenses for vacation pay, a reserve for the payment of annual remuneration for long service.”

In accordance with this procedure, a taxpayer who has made a decision on equal accounting for tax purposes of upcoming expenses for paying employees' vacations is obliged to reflect in the accounting policy for tax purposes the method of reservation adopted by him, determine the maximum amount of deductions and the monthly percentage of deductions to the specified reserve.

For these purposes, the taxpayer is obliged to draw up a special calculation (estimate), which reflects the calculation of the amount of monthly contributions to the specified reserve, based on information about the estimated annual amount of expenses for vacations, including the amount of the unified social tax on these expenses. In this case, the percentage of contributions to the specified reserve is determined as the ratio of the estimated annual amount of expenses for vacation pay to the estimated annual amount of labor costs.

According to Article 313 of the Tax Code of the Russian Federation, when changing the accounting methods used, the taxpayer can make adjustments to the accounting policy only from the beginning of the new tax period.

Consequently, the method of reserving established in the accounting policy, as well as the maximum amount of deductions and the monthly percentage of deductions to the reserve for upcoming expenses to pay for employee vacations during the calendar year do not change.

Let's look at a specific example of how in tax accounting the monthly percentage of contributions to the reserve for upcoming expenses for vacations is calculated and how this reserve is formed.

Example 10.

At the end of 2005, Granit LLC decided to create a reserve for upcoming expenses for vacation pay next year in order to evenly account for such expenses during the tax period.

The estimated amount of expenses for paying employees in 2006 is 12,000,000 rubles, and the estimated annual amount of expenses for paying vacations is 1,200,000 rubles (including the unified social tax).

Let's determine the monthly percentage of contributions to the reserve for future expenses to pay for vacations of employees of Granit LLC in 2006:

(1,200,000 rubles / 12,000,000 rubles) x 100% = 10%.

The maximum amount of contributions to the reserve for vacation pay for 2006 was set by Granit LLC in the amount of 1,300,000 rubles.

Let us assume that the amount of actual labor costs (including unified social tax) for 2006 amounted to 14,000,000 rubles. The amounts of monthly contributions to the reserve by month of 2006 were distributed as follows:

Actual labor costs (including unified social tax) and the amount of contributions to the reserve for vacation pay by month of 2006

Pay attention!

For Granit LLC, the annual amount of contributions to the reserve cannot exceed the amount of maximum contributions to the reserve established in the accounting policy - 1,300,000 rubles. Therefore, the amount of contributions to the reserve in December 2006 is determined at special order. It is calculated as the difference between the maximum amount of contributions to the reserve for vacation pay and the amount of monthly contributions for previous months.

From January to November 2006, the amount of contributions to the reserve will be:

220,000 rubles + 110,000 rubles + 120,000 rubles + 1,00,000 rubles + 1,00,000 rubles + 110,000 rubles + 100,000 rubles + 110,000 rubles + 110,000 rubles + 100,000 rubles + 110,000 rubles = 1,290,000 rubles .

The maximum allowable amount of deductions for December is 10,000 rubles (1,300,000 rubles – 1,290,000 rubles).

End of the example.

Pay attention!

According to paragraph 3 of paragraph 3 of Article 324.1 of the Tax Code of the Russian Federation:

“If the funds of the actually accrued reserve, confirmed by the inventory on the last working day of the tax period, are insufficient, the taxpayer is obliged, as of December 31 of the year in which the reserve was accrued, to include in expenses the amount of actual expenses for vacation pay and, accordingly, the amount of the single social tax for which The specified reserve has not been created previously.”

A taxpayer who has decided to create, for profit tax purposes, a reserve to pay for employee vacations during the year actual expenses to pay for used vacations is written off only from the created reserve. Let's explain with an example.

Example 11.

Let us assume that the amount of the reserve for vacation pay accrued by the organization from January to June 2006 (see example 10) amounted to 760,000 rubles (220,000 rubles + 110,000 rubles + 120,000 rubles + 100,000 rubles + 100,000 rubles + 110,000 rubles).

At the same time, contributions to the reserve amounted to:

From January to May - 650,000 rubles;

For June - 110,000 rubles.

During this period, actual expenses for paying employees’ vacations (including unified social tax) amounted to 800,000 rubles, including:

From January to May - 550,000 rubles;

In June - 250,000 rubles.

In our example, in the period from January to May, the amount of contributions to the reserve exceeded the actual expenses for paying vacations (650,000 rubles > 550,000 rubles), that is, the organization legally attributed to expenses that reduce taxable profit an amount exceeding the actual expenses for vacation pay.

In June 2006 the situation changed.

Despite the fact that the actual expenses for vacation pay for the first half of 2006 amounted to 800,000 rubles, the organization has the right to reflect in tax accounting for the same period only expenses in the amount of the reserve accrued for 6 months for vacation pay - 760,000 rubles.

End of the example.

Thus, by creating a reserve for vacation pay in tax accounting, the taxpayer has the opportunity to reduce the tax base for profits for expenses that will actually be incurred in subsequent reporting periods.

At the end of the year, the taxpayer, in accordance with the requirements of Article 324.1 of the Tax Code of the Russian Federation, adjusts the reserved amounts. To do this, you must first conduct an inventory of the reserve. Inventory is carried out according to the same rules as in accounting.

The reserve for future expenses for paying vacations to employees as of the end of the tax period must be clarified based on the number of days unused vacation, the average daily amount of expenses for remuneration of employees (taking into account the established methodology for calculating average earnings) and mandatory deductions of the unified social tax. That is, again, the rules of clarification are similar to the rules used in accounting.

The amounts of the specified reserve that were underused on the last day of the current tax period are subject to mandatory inclusion in the tax base of the current tax period (clause 3 of Article 324.1 of the Tax Code of the Russian Federation).

The Letter of the Ministry of Finance of the Russian Federation dated April 12, 2004 No. 04-02-05/1/26 states that the reserve not used in the current year can be transferred to the next period, with the only condition set: in the accounting policy for the next year, the organization must provide creation of a new reserve.

If there are insufficient funds from the actually accrued reserve, confirmed by the inventory on the last working day of the tax period, the organization is obliged, as of December 31 of the year in which the reserve was accrued, to include in expenses the amount of actual expenses for vacation pay and, accordingly, the amount of the unified social tax for which previously the specified reserve was not created.

If, when clarifying the accounting policy for the next tax period, the organization considers it inappropriate to form a reserve for upcoming expenses for vacation pay, then the amount of the balance of the specified reserve, identified as a result of the inventory as of December 31 of the year in which it was accrued, is included for tax purposes in non-operating expenses. income of the current tax period.

At the expense of the expense reserve created in the organization, only the costs of vacation provided for the current working year and calculated in the manner established by the Ministry of Labor of the Russian Federation for calculating average earnings can be written off.

It often happens that an organization grants leave for the current year next year. In this case, the organization may still have the remainder of the reserve for vacation pay at the beginning of the new year. This is particularly stated in the Letter of the Ministry of Taxes and Taxes of the Russian Federation dated August 18, 2004 No. 02-5-11/142@ “On the procedure for accounting for vacation reserves when calculating income tax”:

“In accordance with paragraph 3 of Article 324.1 of the Tax Code of the Russian Federation, if a taxpayer forms a reserve for vacation pay, the specified reserve is subject to inventory at the end of the tax period.

The amounts of the specified reserve that were underused on the last day of the current tax period are subject to mandatory inclusion in the tax base of the current tax period.

At the same time, paragraphs 4 and 5 of this article provide that the reserve for future expenses for paying vacations to employees must be clarified based on the number of days of unused vacation, the average daily amount of expenses for paying employees (taking into account the established methodology for calculating average earnings) and mandatory deductions of the unified social tax .

Unused vacation days for a particular calendar year can only be determined as of the last day of the calendar year. Thus, the reserve for future expenses for vacation pay during the tax period (at the end of each reporting period) is not clarified.

At the same time, it was established that the amount of the balance of the specified reserve, identified as a result of the inventory as of December 31 of the year in which it was accrued, is included for tax purposes in non-operating income of the current tax period if, when clarifying the accounting policy for the next tax period, the taxpayer will consider it inappropriate to form a reserve for upcoming expenses for vacation pay.

Thus, if the organization does not change its accounting policy regarding the creation of a reserve for vacation pay for the next tax period, then at the end of the reporting tax period the organization may have the balance of an underused reserve determined by the inventory results.

At the same time, the amounts of the reserve for vacation pay that were underused on the last day of the current tax period should be understood as the difference between the amount of the reserve for vacation pay accrued in the reporting period and the amount of actual expenses for paying for vacations used in the tax period (taking into account the unified social tax) and for the upcoming payment unused statutory holidays in the reporting year (taking into account the unified social tax, calculated according to the methodology used when forming the reserve).

Payment amounts for vacations carried over to the next year, accrued in the current tax period, are taken into account from the reserve accrued in the current tax period.”

With the help of a reserve for vacation pay, you can reduce income tax even in those months when employees were not given vacation pay.

Let's look at an example of how, with the help of a created reserve, an organization, with actual expenses in the summer, can transfer part of the tax burden to other reporting periods.

Example 12.

Let’s assume that the organization has drawn up a special calculation (estimate) and determined in it that the amount of monthly contributions to the reserve was 20,000 rubles, planning to spend 240,000 rubles (including unified social tax) on vacation pay for the year.

The actual expenses for vacation pay for the year amounted to 210,000 rubles. At the same time, the organization paid vacation pay in the amount of 80,000 rubles in the 2nd quarter, 85,000 rubles in the 3rd quarter, and 45,000 rubles in the 4th quarter.

By creating a reserve, the organization will already in the first quarter reduce taxable income by the amount of contributions to the reserve, that is, by 60,000 rubles, while actually not paying vacation pay to employees. Over the six months, the organization will reduce taxable income by 120,000 rubles, while the actual expenses for paying vacation pay will amount to 80,000 rubles. Over three quarters, the organization will reduce taxable income by 180,000 rubles, and will actually pay vacation pay in the amount of 165,000 rubles. Same for a year.

If the organization does not create a reserve of expenses for vacation pay, it will be able to include vacation pay amounts in expenses when calculating income tax, starting from the first half of the year (80,000 rubles).

That is, the reserve for vacation pay allows the organization to significantly minimize tax based on the results of the first quarter, half of the year, three quarters and for the year.

But at the end of the year, it turned out that vacation pay was paid less than what was reserved, so the organization includes the unused amount of the reserve (30,000 rubles) at the end of the year in the tax base (clause 3 of Article 324.1 of the Tax Code of the Russian Federation). The unused amount of the reserve is recognized as non-operating income on the basis of paragraph 7 of Article 250 of the Tax Code of the Russian Federation.

End of the example.

Thus, an organization can save on advance payments of income tax throughout the year if the actual costs of paying vacation pay are less than the amount of the reserve.

Organizations incur certain costs when paying bonuses based on annual performance results, as well as when paying bonuses for long service. Such types of costs, which invariably arise in the course of carrying out activities, can have quite large volumes over certain periods of time. Remuneration based on the results of work for the year, provided for collective agreement, as a rule, is paid in a lump sum at the end of the year or at the beginning of the next year. In addition, long service remuneration can also be paid once a year. Therefore, if the total amounts of remuneration are large, then in order to evenly recognize such expenses in tax accounting, organizations have the right to create a reserve for upcoming expenses for the payment of annual remunerations (Article 324.1 of the Tax Code of the Russian Federation).

The procedure for creating expense reserves for the payment of annual remuneration for length of service and based on the results of work for the year does not differ from the procedure for creating and recording a reserve for vacation pay. This is stated in paragraph 6 of Article 324.1 of the Tax Code of the Russian Federation. Therefore, the method of reducing the tax burden of an organization through a reserve for the payment of remuneration is also similar.

As a rule, the creation of this type of reserve is advisable in large industrial organizations with a complex structure of fixed assets and large volumes of repair work, or for organizations with a seasonal nature of production.

If an organization rarely repairs its fixed assets, and the costs of repairs are insignificant, there is no need to create a repair fund. In this case, repair costs are included directly in the expenses taken into account when calculating the tax base for income tax. This allows you to do this in Article 260 of the Tax Code of the Russian Federation “Expenses for the repair of fixed assets.”

Paragraph 1 of this article states that expenses for the repair of fixed assets made by the taxpayer are considered as other expenses and are recognized for tax purposes in the reporting (tax) period in which they were incurred in the amount of actual expenses.

To ensure equal inclusion of expenses for repairs of fixed assets over two or more tax periods, taxpayers have the right to create reserves for upcoming repairs of fixed assets in accordance with the procedure established by Article 324 of the Tax Code of the Russian Federation “Procedure for maintaining tax accounting of expenses for repairs of fixed assets.”

In order to create a reserve, an organization must have the following data:

· the total cost of depreciable fixed assets at the beginning of the tax period;

· average amount of actual repair costs for the previous three years;

· schedule for “ordinary” repairs, including those occurring during the current tax period;

· estimated cost of these repairs;

· a list of fixed assets for which particularly complex and expensive types of capital repairs will be carried out;

· a schedule for the repair of the specified fixed assets, which indicates the period for carrying out particularly complex and expensive types of repair work and their estimated cost.

An organization that has decided to create a reserve for the repair of fixed assets must, at the beginning of the tax period, formulate an estimate for current major repairs, based on the schedule for such repairs. And the amount received from this estimate is compared with the actual costs of such types of repairs for the previous three years, divided by three.

The smaller of the compared amounts represents the maximum amount of deductions to the reserve for future expenses for current and inexpensive types of major repairs.

If the taxpayer has fixed assets that require a particularly complex, requiring large financial costs major renovation, then it determines the amount of additional contributions to the reserve. The specified amount is determined based on the total amount of repairs for such a fixed asset item, divided by the number of years between which the specified types of repairs occur (provided that the specified or similar repairs were not carried out in previous tax periods). The amount received increases the maximum amount of deductions that the taxpayer has determined for “inexpensive” types of repairs.

The total amount is evenly included by the taxpayer in the expenses of the current reporting (tax) period, in other words, if the taxpayer’s reporting period for profit is a month, then 1/12 will be taken into account as monthly expenses, if the reporting period is a quarter, then 1/4.

Based on Article 324 of the Tax Code of the Russian Federation, a taxpayer who forms a reserve for upcoming repair expenses calculates deductions to such a reserve based on the total cost of fixed assets and deduction standards approved by the taxpayer independently in the accounting policy for tax purposes.

The total cost of fixed assets is determined as the sum of the original cost of all depreciable fixed assets put into operation as of the beginning of the tax period, in which a reserve for future expenses for the repair of fixed assets is formed.

When determining the standards for deductions to the reserve for future expenses for the repair of fixed assets, the taxpayer is obliged to determine the maximum amount of deductions to the reserve for future expenses for the repair of fixed assets.

At the same time, it must be based on the frequency of repairs of fixed assets, the frequency of replacement of elements of fixed assets (in particular, assemblies, parts, structures) and the estimated cost of the specified repairs.

The maximum amount of the reserve for future expenses for the specified repairs cannot exceed the average amount of actual expenses for repairs over the past three years.

If a taxpayer accumulates funds to carry out particularly complex and expensive types of capital repairs of fixed assets for more than one tax period, then the maximum amount of deductions to the reserve for future expenses for the repair of fixed assets may be increased by the amount of deductions to finance the specified repairs attributable to the corresponding tax period. period in accordance with the schedule for carrying out the specified types of repairs, provided that in previous tax periods the specified or similar repairs were not carried out.

Deductions to the reserve for future expenses for the repair of fixed assets during the tax period are written off as expenses in equal shares on the last day of the corresponding reporting (tax) period.

If, in accordance with the accounting policy for tax purposes and on the basis of the schedule for major repairs of fixed assets, the taxpayer accumulates funds to finance the specified repairs for more than one tax period, then at the end of the current tax period the balance of such funds is not subject to inclusion in income for the purposes of taxation. In tax accounting, this allows you to do this in paragraph 2 of Article 324 of the Tax Code of the Russian Federation.

Please note that such accumulations must be confirmed by a major repair schedule.

If the taxpayer creates a reserve for future expenses for the repair of fixed assets, then the amount of actual costs incurred for the repairs is written off from the created reserve.

At the end of the tax period, the taxpayer must compare the actual costs incurred for current and major repairs with the amount of the corresponding part of the reserve (accounting for costs for particularly complex types and expensive types of repairs is carried out separately).

If the actual costs for special types of repairs do not exceed the amount of contributions to the reserve, then this part of the reserve is not restored (if such work has not yet been completed according to the established schedule).

The situation is different with that part of the reserve that is intended for “ordinary” repairs.

The amount of excess of the reserve formed for expenses for current and inexpensive types of repairs over actual expenses for these types of repairs in the current tax period is subject to restoration, that is, it is included in non-operating income at the end of the tax period.

If the amount of actual costs incurred for the repair of fixed assets in the reporting (tax) period exceeds the amount of the created reserve for future expenses for the repair of fixed assets, the remainder of the costs for tax purposes is included in other expenses as of the end of the tax period in accordance with paragraph 2 of the article 324 Tax Code of the Russian Federation.

Example 13.

Let’s assume that the amount of repair expenses actually incurred by the organization over the previous three years amounted to 180,000 rubles.

In 2006, the organization decided to create a reserve of expenses for the repair of fixed assets. The organization has a repair schedule and an estimate for repairs, according to which the estimated volume of repair work in 2006 is 80,000 rubles.

The taxpayer makes settlements with the budget based on profits on a monthly basis.

The average amount of actual repair costs incurred over the previous three years will be 180,000 rubles / 3 = 60,000 rubles.

When comparing the estimated volume according to the estimate and the average amount of actual expenses incurred by the organization for repairs over the previous three years, we select the smaller of the amounts, that is, 60,000 rubles. Consequently, the organization will calculate contributions to the reserve based on the maximum amount of 60,000 rubles.

In the same tax period, the organization plans to carry out a major overhaul of the rolling mill equipment. According to technical documentation This equipment must be repaired once every five years. The estimated cost of such repairs is 1,200,000 rubles.

Consequently, deductions during 2006 will amount to 240,000 rubles.

Thus, in 2006, the taxpayer has the right to create a reserve in the amount of 300,000 rubles (60,000 rubles + 240,000 rubles).

On the last day of the month, the accountant will include in the expenses of the current period an amount equal to 1/12 of the total amount, that is, 25,000 rubles.

At the end of 2006, repair costs in this organization for current types of repairs amounted to 82,000 rubles.

The amount of the reserve for expensive repairs is not restored (25,000 rubles). In relation to the reserve for “ordinary types of repairs”, the taxpayer had an excess of actual amounts over reserve amounts, therefore, the difference between the amounts actually carried out and the reserved amounts is included in other expenses.

End of the example.

It should be noted that if you plan to carry out expensive repairs at the beginning of the year, then it is better not to create a reserve, but to write off repair costs “after the fact.” If repairs are expected to be carried out closer to the end of the year, then the reserve is beneficial.

It is beneficial to create a reserve for the repair of fixed assets even if the amount of the reserve exceeds the planned repair costs. In this case, during the year the organization includes in expenses amounts exceeding actual costs. That is, the organization will have the opportunity to reduce its tax burden. However, as already said, the difference between these amounts and the amount of the reserve must be included in the tax base, but this will be at the end of the tax period.

When producing any goods, the manufacturing organization provides for a warranty period for its products, during which it (the organization) guarantees the consumer, subject to proper use of the product, its quality. If the product does not meet the warranty period, the manufacturer is obliged to either carry out warranty repairs for this product or replace the unsuitable product with a new one.

In addition, in practical activities often the trade organizations themselves that sell certain types goods (for example, household appliances), in order to attract buyers, provide their own company guarantee.

The manufacturer (performer) has the right to establish a warranty period for the product (work) - the period during which, if a defect is detected in the product (work), the manufacturer (performer, seller) is obliged to satisfy the consumer requirements established by Articles 18 and 29 of the Law of the Russian Federation of February 7 1992 No. 2300-1 “On the protection of consumer rights” (hereinafter referred to as Law No. 2300-1).

The seller has the right to establish a warranty period for the product if it is not established by the manufacturer. If the warranty period is established by the manufacturer, the seller has the right to establish a warranty period longer than the warranty period established by the manufacturer.

If defects in the goods are discovered within the specified time frame, the buyer has the right, at his choice, to demand from the seller, manufacturer or organization performing the functions of the seller or manufacturer, on the basis of an agreement with him (Article 475 Civil Code Russian Federation and Article 18 of Law No. 2300-1):

· free elimination of product defects or reimbursement of expenses for their correction by the consumer or a third party;

· proportionate reduction in the purchase price;

· replacement with a product of a similar brand (model, article);

· replacement with the same product of another brand (model, article) with a corresponding recalculation of the purchase price.

In addition, instead of presenting these demands, the consumer has the right to refuse to fulfill the purchase and sale agreement and demand the return of the amount of money paid for the goods. At the request of the seller and at his expense, the consumer must return the defective product.

The reserve for warranty repair costs is created by organizations that, when selling goods, undertake to repair and service them during the warranty period. That is, a trade organization that does not bear its own costs for warranty repairs or maintenance cannot create a reserve.

The procedure for forming a reserve for profit tax purposes is regulated by Article 267 of the Tax Code of the Russian Federation. In tax accounting, expenses for creating a reserve are classified as other expenses associated with production and (or) sales (subclause 9 of clause 1 of Article 264 of the Tax Code of the Russian Federation). Expenses are recognized as the amount of deductions to the reserve on the date of sale of goods.

When creating a reserve for warranty repairs for tax purposes, the following must be taken into account:

The reserve is created only in relation to those goods (products, works) for which, in accordance with the terms of the concluded agreement with the buyer, maintenance and repairs are provided during the warranty period;

An organization, if it previously sold goods (work) subject to warranty repairs and maintenance, is obliged to calculate the maximum amount of contributions to the reserve;

An organization, if it has not previously sold goods (work) subject to warranty repairs and maintenance, is obliged to provide in the plan for fulfilling warranty obligations the amount of expected expenses for these costs, taking into account the warranty period.

Organizations independently decide to create such a reserve. This decision must be enshrined in the accounting policy. The amount and period for which the reserve is created is determined by the organization independently. The taxpayer, in its accounting policy for tax purposes, determines the maximum amount of contributions to this reserve.

Clause 3 of Article 267 of the Tax Code of the Russian Federation establishes the maximum amount of contributions to this reserve.

The amount of the created reserve cannot exceed the maximum amount, determined as the share of the expenses actually incurred by the taxpayer for warranty repairs and maintenance in the amount of proceeds from the sale of the specified goods (work) for the previous three years, multiplied by the amount of proceeds from the sale of the specified goods (work) for the reporting period ( tax period.

Thus, ra The amount of the reserve cannot exceed the maximum amount calculated using the formula:

The maximum amount of contributions to the reserve is calculated differently by organizations that sell goods subject to warranty repair and maintenance for more than three years, and organizations that sell such goods for less than three years.

If a taxpayer has been selling goods (work) for less than three years under the condition of warranty repairs and maintenance, to calculate the maximum amount of the reserve created, the volume of revenue from the sale of these goods (work) for the actual period of such sale is taken into account.

In organizations selling goods subject to warranty service for less than 3 years, the reserve is determined as follows:

If the taxpayer has decided to create a reserve for warranty repairs and maintenance of goods (work), the costs of warranty repairs are written off from the amount of the created reserve.

At the end of the year, the organization must adjust the amount of the created reserve. In this case, one should proceed from the share of actually incurred expenses for warranty repairs and maintenance in the volume of revenue from the sale of these goods for the past period.

If at the end of the year the amount of the created reserve turned out to be more than the actual expenses incurred, then the difference can be carried forward to the next year. This is permitted by paragraph 5 of Article 267 of the Tax Code of the Russian Federation.

Please note that such an operation is possible only if the production of goods that are sold under the condition of warranty service and repair has not ceased, or if it has been discontinued but the warranty period has not yet expired.

Example 14.

Let’s assume that in 2006, the actual expenses of ZAO Kholod for warranty repairs of freezers amounted to 250,000 rubles, and a reserve for warranty repairs was created in the amount of 300,000 rubles.

In the accounting records of ZAO Kholod, the amount of excess of the accrued reserve over the actual expenses for warranty repairs of 50,000 rubles (300,000 rubles - 250,000 rubles) must be reflected as part of other income:

Debit 96 “Reserves for future expenses” Credit 91 “Other income and expenses” - 50,000 rubles.

In the tax accounting of ZAO Kholod, the amount of excess of the created reserve over the amount used in tax accounting is 50,000 rubles. By virtue of paragraph 5 of Article 267 of the Tax Code of the Russian Federation, the unused amount of the reserve can be transferred by the taxpayer to 2007.

End of the example.

The amount of the reserve created in the next year must be adjusted to the amount of the balance of the previous year's reserve.

If the amount of the newly created reserve is less than the balance of the reserve, the difference is included in non-operating income of the current tax period.

Otherwise, the amount of the newly created reserve is greater than the amount of the reserve - the difference is a deduction to the reserve and, accordingly, is included in other expenses associated with production and (or) sales.

If a situation arises where the amount of the reserve turns out to be less than the amount of expenses incurred by the organization for warranty repairs and maintenance, the difference at the end of the year is included in tax accounting as part of other expenses associated with production and (or) sales (clause 5 of Article 267 of the Tax Code of the Russian Federation).

Example 15.

Let’s say that in the first quarter of 2006, an organization sold 1,000 water heating devices for a total amount of 4,000,000 rubles. For the period from January 1, 2003 to January 1, 2006, the taxpayer incurred expenses for warranty repairs in the amount of 100,000 rubles.

The limiting coefficient will be equal to (100,000 / 4,000,000) = 0.025.

She can create a reserve in the amount of 100,000 rubles (4,000,000 rubles x 0.025).

This amount must be adjusted to the balance of the reserve for 2005. Let's assume it is equal to 30,000 rubles.

In this case, in the first quarter of 2006, the organization can include only 70,000 rubles (100,000 rubles - 30,000 rubles) as other expenses as contributions to the reserve.

End of the example.

And one more point that needs to be paid attention to. Many products do not break during the warranty period. Therefore, part of the reserve intended for repairs remains unused. If the reserve remains unused, then for the purpose of calculating profit, the remaining amount of the reserve must be added to non-operating income.

If the taxpayer decides to stop selling goods (carrying out work) subject to warranty repairs and warranty service, the amount of the previously created and unused reserve is subject to inclusion in the taxpayer’s income upon expiration of the contracts for warranty repairs and warranty service. This is established by paragraph 6 of Article 267 of the Tax Code of the Russian Federation.

Example 16.

Let's assume that in January 2006, Electron LLC sold 280 televisions for the amount of 980,000 rubles (excluding taxes).

According to tax legislation the share of costs for warranty repairs was 5.14%.

At the same time, the organization contributed 50,372 rubles (980,000 rubles x 5.14%) to the reserve fund in January.

In fact, the organization spent 26,000 rubles on warranty repairs. The warranty period for this batch of TVs ends on October 1, 2006.

Consequently, on October 1, 2006, the accountant of Electron LLC will have to include 24,372 rubles (50,372 rubles - 26,000 rubles) in non-operating income (clause 7 of Article 250 of the Tax Code of the Russian Federation).

End of the example.

If the taxpayer has decided to stop selling goods subject to warranty repair and maintenance, he includes the amount of the previously created and unused reserve on the basis of paragraph 6 of Article 267 of the Tax Code of the Russian Federation as part of income upon expiration of the warranty repair and maintenance contracts.

Expenses for warranty repairs and maintenance actually incurred during the year are not taken into account for tax purposes, since they are written off against the created reserve. However, if the reserve is not enough, then such costs are written off as other expenses.

And one last thing. Organizations that have not previously sold goods (work) subject to warranty repairs and maintenance have the right to create a reserve based on the expected costs of warranty repairs. There are no restrictions provided by law.

But paragraph 4 of Article 267 of the Tax Code of the Russian Federation establishes that after a year the taxpayer must adjust the amount of the created reserve based on the share of actually incurred expenses for warranty repairs and maintenance in the volume of proceeds from the sale of these goods (work) for the past period.

It should be noted that this norm contradicts paragraph 5 of Article 267 of the Tax Code of the Russian Federation, which allows the unused balance of the reserve to be transferred to the next year. This rule (on adjusting the created reserve) contradicts paragraph 6 of Article 267 of the Tax Code of the Russian Federation, which, as already mentioned, establishes that even in the case when an organization ceases to issue guarantees for its products, the balance of the unused reserve is attributed to income only by expiration of all warranty contracts. Since, according to paragraph 7 of Article 3 of the Tax Code of the Russian Federation, all irremovable doubts, contradictions and ambiguities in acts of legislation on taxes and fees must be interpreted in favor of the taxpayer, an organization that began issuing guarantees for the first time in the current year can prove its right not to restore at the end of the year the unused balance of the reserve in court

You can learn more about tax optimization issuesread the book of JSC “BKR-Intercom-Audit” “Optimization and selection of the taxation system”.

Before preparing your reports, make sure you know how to create reserves in accounting and tax accounting. This article will help you refresh your memory of the basic rules.

Provisions for doubtful debts in accounting and tax accounting

Tax accounting. According to paragraph 1 of Article 266 of the Tax Code, for profit tax purposes, doubtful debt is debt that an organization has incurred in connection with the sale of goods, performance of work or provision of services. That is, a reserve can be created exclusively for overdue receivables for goods that are not secured by a pledge, guarantee or bank guarantee.

Contributions to the reserve are calculated based on the period of overdue debt repayment:

Up to 45 days - no reserve is created in this case;

From 45 to 90 days - exactly half of the debt is taken;

Over 90 days - the entire amount of debt is included in the reserve.

In this case, the total amount of the reserve for all debts cannot exceed 10 percent of the revenue of the tax period.

It is noteworthy that for all types of goods (work) for which the organization has warranty obligations, one general reserve should be accumulated. It is not possible to create multiple reserves depending on the type of goods sold.

According to paragraph 2 of Article 267 of the Tax Code, the percentage of contributions to the reserve is calculated at the beginning of the year and is fixed in the accounting policy. Then, during this year, multiplying the revenue from the sale of goods with warranty obligations by the percentage of deductions, the organization determines the amount of the reserve. Of course, the organization can write off actual costs for warranty repairs or maintenance only by reducing the reserve.

Paragraph 5 of Article 267 of the Tax Code provides the following. If the reserve amount is not fully used in the current tax period, it can be transferred to the next one. However, the amount of the reserve for the next tax period must be adjusted by the amount of the transferred balance.

For example, during 2016, the percentage of contributions to the reserve was multiplied by the revenue from the sale of warranty goods in 2016. But in fact, they spent less on warranty repairs. Therefore, the difference between the amount of the reserve and the costs of repairs at the end of 2016 is not restored, but must be transferred to 2017.

But in 2017, a new reserve is also formed based on the new percentage of deductions (calculated based on data for 2014-2016) and revenue from the sale of warranty goods in 2017. The amount of this new reserve in 2017 must be deducted from the balance of the 2016 reserve each time (as the warranty goods are sold and the reserve is calculated) until it ends. After this, the new reserve for 2017 can begin to be included in expenses taken into account when taxing profits.

And if at the end of 2017 it turns out that the transferred balance of the 2016 reserve is greater than the accrued reserve for 2017, then this excess at the end of 2017 should be included in non-operating income for profit tax purposes. Again, compare the amount of the 2017 reserve with the organization’s actual costs for warranty repairs during 2015 to determine the balance of the reserve to be carried forward to 2018.

By the way, if in this case it turns out that there were more expenses than reserved, then the part of the expenses not covered by the reserve should be written off in the tax accounting of the year in which these expenses were incurred. Then, starting from the new year, the reserve will be formed from scratch.

Accounting. This reserve is created in the manner prescribed by PBU 8/2010. According to its requirements, only small enterprises are exempt from the obligation to create such a reserve.

This reserve in accounting can be created not only for the costs of warranty repairs and maintenance, but also for other warranty obligations of the seller arising from the provisions of the Civil Code or an agreement with the buyer. For example, by replacing a product of inadequate quality or by providing the buyer with a similar product for use during repairs.

In this case, the balance of the reserve at the end of the year must be carried forward to the next year, subject to the continuation of the guarantee period. Otherwise, the unused amount of the estimated liability is written off as other income (other income is reflected in account 91 “Other income and expenses”).

Photo by Evgeny Smirnov, news agency “Clerk.Ru”

Unfortunately, in practice, organizations are often faced with overdue accounts receivable from their buyers (customers), and possibly other debtors. The reserve for doubtful debts is created so that in the financial statements of the organization the data on its receivables are reliable. Therefore, if there is a doubtful debt, it is necessary to create a reserve, even if the organization is a small business entity.

In order for the financial statements to be reliable, the assets and liabilities of the organization are subject to adjustment taking into account estimated values. In relation to accounts receivable, the estimated value is the reserve for doubtful debts, that is, the amount of accounts receivable is reflected in the balance sheet minus the created reserve.

Pay attention! The reserve is included in tax expenses, therefore, it is beneficial for organizations to exercise this right and create a reserve for doubtful debts for tax accounting purposes.

Basic regulatory documents on the formation of reserves for doubtful debts:

1. Tax Code of the Russian Federation (part two) dated 08/05/2000 N 117-FZ (as amended on 12/29/2014) (with amendments and additions, entered into force on 03/01/2015).
2. Regulations on maintaining accounting and financial statements in the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n
3. Accounting Regulations ", approved by Order of the Ministry of Finance of Russia dated July 6, 1999 No. 43n
4. Order of the Ministry of Finance of the Russian Federation dated June 13, 1995 N 49 (as amended on November 8, 2010) “On approval of the Methodological Guidelines for the Inventory of Property and Financial Liabilities”
5. Accounting Regulations, approved. by order of the Ministry of Finance of Russia dated October 6, 2008 No. 106n.

Let's define the concepts

Overdue debt—accounts receivable that have not been repaid within the time limits established by agreements and (or) judicial acts or other documents establishing or changing the repayment period of the debt.

Bad debt is a receivable for which the established limitation period has expired, as well as that debt for which, in accordance with civil law, the obligation has been terminated due to the impossibility of its fulfillment on the basis of an act of a government body or the liquidation of an organization.

Restructured debt is a debt for which the debtor has been granted an installment plan or deferment of debt repayment, including as part of a debt restructuring agreement, a settlement agreement approved by the court and entered into legal force.

Accounting and tax accounting. There are differences!

• By right of creation. In accounting, the creation of a reserve for doubtful debts is an obligation (paragraph 1, clause 70 of the Regulations on Accounting and Reporting). In tax accounting, the creation of such a reserve is a right, taking into account the fact that the organization uses the accrual method (clause 3 of Article 266 of the Tax Code of the Russian Federation);
• On the subject of debt. In accounting, reserves are created for any receivables recognized by the organization as doubtful (clause 70 of the Regulations on Accounting and Reporting). In tax accounting, reserves are created only for debts of buyers and customers for products, goods, works and services (paragraph 1, clause 1, article 266 of the Tax Code of the Russian Federation);
• According to the period of debt occurrence. In accounting, not only debt that has matured can be considered doubtful, but also debt that has not yet matured (paragraph 2, clause 70 of the Accounting and Reporting Regulations). In tax accounting, doubtful debt refers to debt that is not repaid within the time period stipulated by the agreement (Clause 1 of Article 266 of the Tax Code of the Russian Federation).

Accounting

Methods for calculating the provision for doubtful debts:

The chosen method and methodology for calculating the provision for doubtful debts must be fixed in the accounting policy for accounting purposes. For example, if the method of expert assessment of each doubtful debt is chosen, then the accounting policy must specify specific criteria (for example, indicators of solvency and financial condition of the debtor) on which such an assessment is based. If you choose the method of calculating the reserve depending on the period of overdue of each doubtful debt, then in the accounting policy you need to set the appropriate percentage values ​​for contributions to the reserve (they may or may not coincide with those used in tax accounting).

When forming a reserve for doubtful debts, the following conditions must be met:

1. The reserve is created by settlements with other organizations and citizens for products, goods, works and services. The reserve does not include the amounts of advances transferred to suppliers (Letter of the Ministry of Finance of the Russian Federation dated October 15, 2003 N 16-00-14/316 “On doubtful debt of the organization”). Thus, the reserve is created only for the debt of buyers (customers).
2. The reserve is created based on the results of an inventory of the organization's receivables.
3. The amount of the reserve is determined separately for each doubtful debt, depending on the financial condition (solvency) of the debtor and the assessment of the likelihood of repaying the debt in whole or in part.

Let us note that the accounting legislation does not provide restrictions either on the amount of the reserve created or on the period of occurrence of doubtful debt. At the same time, the current accounting legislation does not prevent the use of the method of recognizing receivables as bad, established by Art. 266 of the Tax Code of the Russian Federation, and for accounting purposes.

Therefore, if the procedure for creating reserves in tax and accounting differs, then:

• for discrepancies arising due to different definitions of the terms for provisioning (i.e. in accounting, the amount of the provision is created, for example, in the amount of 100% of the outstanding debt after 45 days), deductible temporary differences will arise in accounting, which lead to formation of deferred tax asset(clauses 8, 11, 14 PBU 18/02, approved by Order of the Ministry of Finance of the Russian Federation dated November 19, 2002 No. 114n).
• for discrepancies that arise when the estimated amount of deductions to the reserve in accounting exceeds 10% of the amount of sales revenue, the organization forms permanent differences (clauses 4, 7 of PBU 18/02, approved by Order of the Ministry of Finance of the Russian Federation dated November 19, 2002 No. 114n).

The amounts of created reserves for doubtful debts are included in the financial results and are reflected in the debit of account 91 “Other income and expenses” and the credit of account 63 “Provisions for doubtful debts”.

The write-off of a bad debt previously recognized as doubtful in accounting, for which a reserve was formed, is reflected accounting entry by debiting account 63 “Provisions for doubtful debts” in correspondence with account 62 “Settlements with buyers and customers” or account 76 “Settlements with various debtors and creditors”.

A bad debt in an amount exceeding the reserve created for this debt is written off as a debit to account 91 “Other income and expenses.”

Debt written off after the expiration of the limitation period is reflected in off-balance sheet account 007 “Debt of insolvent debtors written off at a loss” for 5 years from the date of write-off to monitor the possibility of its recovery in the event of a change in the debtor’s property status.

In the event of receipt of payment for receivables for which reserves were previously formed (or a change in the reliability data of the counterparty in a positive direction), the amounts of reserves are subject to restoration. In accounting, the amounts of restored reserves are reflected in the debit of account 63 “Provisions for doubtful debts” in correspondence with account 91 “Other income and expenses”.

Inventory of reserve for doubtful debts

The basic requirements for inventory of the reserve for doubtful debts in accounting are defined in paragraph 3.54 of the Methodological Instructions for conducting an inventory of property and financial liabilities.

Monitoring of accounts receivable for each debt for the creation or use of a reserve for doubtful debts must be carried out continuously. It must be carried out on the date of preparation of financial statements.

For five years after writing off a bad receivable, it is necessary to monitor the possibility of its collection if the debtor’s property situation changes.

Reflection of the reserve in the financial statements

In the financial statements, show accounts receivable minus the created reserve. Disclose information about the created reserve in the explanations to Balance sheet and the Statement of Financial Results. This procedure is established by PBU 4/99 clause 35.

In the future, the created reserve can be:

• restored when the debt is repaid (in this case, the amount of the restored reserve is included in other income and reflected in account 91 “Other income and expenses”);
• restored due to lack of payment from the buyer based on the results of the year following the year the reserve was created (paragraph 4, clause 70 of the Accounting and Reporting Regulations), while the amount of the restored reserve is included in other income in account 91 “Other income and expenses";
• used, that is, bad receivables will be written off from the reserve (clause 77 of the Accounting and Reporting Regulations).

In accordance with the Regulations on accounting and reporting in the Russian Federation No. 34n, paragraph 70, if by the end of the year following the year the reserve was created, its value is not fully spent, then the balance of the reserve is subject to inclusion in the financial results of the reporting year. It follows from this that if the debt remains doubtful at the end of 2015, then the unused balance of the reserve should be attributed to account 91 subaccount “Other income”. The requirements of PBU No. 34n determine that the amount of doubtful debts must be taken into account again before preparing annual reports when creating a reserve at the end of 2015.

We propose to make only an adjustment to the reserve at the end of the year, i.e. increase or decrease the amount of the reserve, rather than write off the entire amount of the unused reserve and then restore it. This scheme will allow you to avoid additional entries in account 91 and not overstate the indicators also reflected in the financial results statement.

Example

The organization LLC “Somnitelny” entered into a supply agreement No. 451 dated June 16, 2014 with LLC “Phantom” for a total amount of 525,750 rubles. (including VAT 18% - RUB 80,199). The buyer violated the terms of the contract by missing the payment deadline. At the time of payment, Doubtful LLC paid the amount of 229,800 rubles. (including VAT 18% - 35,054 rubles).

Phantom LLC recognized doubtful accounts receivable for the remaining part of the debt (after paying part of the accounts payable (525,750 - 229,800 = 295,950 rubles)) and accrues a reserve for doubtful accounts: as of 08/31/2014 in the amount of 50% of the amount of debt ( period of occurrence from 45 to 90 calendar days). The amount of the reserve amounted to 147,975 rubles.

Upon receipt of partial payment from the buyer towards the debt in the amount of RUB 200,000.00. (including VAT 18% - RUB 30,508.47) the reserve for the paid part of the debt is restored.

Products sold by LLC "Doubtful"

Debit 62.01 Credit 90.01 - 525750

VAT charged on sales

Debit 90.03 Credit 68.02 - 80199

The cost of goods sold is reflected

Debit 90.02 Credit 41.01 - 375000

Part of the debt was paid by the buyer of Doubtful LLC

Debit 51 Credit 62.01 - 229800

A reserve has been accrued for the recognized debt of Doubtful LLC (duration period from 45 to 90 days)

Debit 91.02 Credit 63 - 147975

Payment received from buyer LLC "Doubtful"

Debit 51 Credit 62.01 - 200000

Restoring the reserve for the paid part of the debt

Debit 63 Credit 91.01 - 200000

Help for calculating reserves for doubtful debts

Let's consider another example characterizing the write-off of bad receivables (at the expense of the reserve).

Bars LLC completed and delivered the design work to Beznadezhny LLC, which did not make payment under the contract. Based on the results of an inventory of calculations, Bars LLC recognized doubtful accounts receivable that were not repaid on time. According to the accounting policy, Bars LLC applies the accrual method and creates a reserve for doubtful debts in accounting and tax accounting. After the expiration of the statute of limitations, the identified debt was legally recognized as hopeless (uncollectible) and written off.

A year after the debt is written off, Beznadezhny LLC pays off its debt.

12/31/2014 Bad debt was written off using the created reserve for doubtful debts

Debit 63 Credit 62.01 - 1250407 rub.

The written-off bad debt of Beznadezhny LLC is taken into account off the balance sheet.

Debit 007 - 1250407 rub.

Beznadezhny LLC paid the debt

Debit 51 Credit 62.01 - 1250407 rub.

Previously written off debt is included in other income

Debit 62.01 Credit 91.01 - 1250407 rub.

The amount of repaid debt is written off from the off-balance sheet account

Credit 007

Tax accounting

The amounts of reserves for doubtful debts are determined based on the results of the inventory of receivables carried out on the last day of the reporting (tax) period. Taxpayers paying advance payments based on actual profits calculate reserves at the end of each month, other taxpayers - at the end of the 1st, 2nd, 3rd quarter and at the end of the year. Amounts of contributions to reserves are included in non-operating expenses

The amount of contributions to the reserve is determined for each doubtful debt depending on the period of delay:

When writing off debt due to the expiration of the statute of limitations, write-off for tax accounting purposes must be carried out in the reporting period when the specified period expired, and not when the organization conducted an inventory and issued an order (Letter of the Ministry of Finance of Russia dated January 28, 2013 No. 03-03- 06/1/38).

Thus, timely inventory of debt (at least on the last day of each reporting period for income tax) is in the interests of the organization itself, so as not to make adjustments to the submitted tax returns, and also that the data on debt write-off in tax and accounting records coincide.

As you remember, you create a reserve based on the size of the debt that the Tax Code of the Russian Federation allows you to classify as doubtful.

Therefore, you need to identify debts that simultaneously meet the following conditions:

• related to the sale of goods, works, services;
• not repaid within the period established by the contract;
• are not secured by collateral, surety or bank guarantee.

Then it is necessary to determine the maximum amount of contributions to the reserve (PSO).

Let's use the formula: PSO = B x 10%,

where B is the amount of revenue from the sale of goods (work, services, property rights) received based on the results of the reporting (tax) period.

You can create a reserve in an amount less than 10% of the revenue of the reporting (tax) period. The Tax Code of the Russian Federation does not prohibit this, and the courts confirm it (see Resolution of the Federal Antimonopoly Service of the North Caucasus District dated October 25, 2004 N F08-5008/2004-1902A). Such a solution may be advisable in situations where contributions to the reserve according to the general standard of 10% will lead to a loss or zero financial result(for example, with high revenue but low profit). Your standard should be indicated in the accounting policy for tax purposes.

Finally, the reserve should be adjusted to reflect the prior period balance.

Results:

RSO > or = PSO, the amount of deductions corresponding to PSO is included in the reserve.

RSO< ПСО, в резерв включается сумма отчислений, соответствующая РСО.

The amount of deductions determined in this way is included in non-operating expenses on the last day of the reporting (tax) period (clause 3 of Article 266, clause 7 of clause 1 of Article 265, clause 2 of clause 7 of Article 272 of the Tax Code of the Russian Federation).

Example

Breeze LLC recorded in its accounting policy for 2014 the creation of a reserve for doubtful debts for tax purposes. At the beginning of the fourth quarter, the balance of the reserve amounted to 36,500 rubles. The amount of revenue for 2014 is 12,567 thousand rubles.

As of December 31, the accountant identified overdue receivables for payment of goods supplied to contractors

In addition, Breeze LLC has accounts payable to Melchior LLC for payment for advertising services in the amount of 57,000 rubles.

Then the accountant determined the amount of contributions to the reserve - he showed them in the table. The reserve limit is RUB 1,256,700. (RUB 12,567,000 × × 10%).

The calculated deductions to the reserve for doubtful debts (RUB 321,390) do not exceed its maximum amount. Therefore, the amount of the reserve will be 321,390 rubles.