How to capitalize sewing workwear in 1c. Accounting info. Write-off of workwear in accounting

Special equipment is a special type of material assets, which must be written off when put into operation in a certain order. A more common name for them is wearable and low-value items.

Let's take a more specific look at how to formalize operations for the movement of special equipment and clothing using the new 1C Accounting 3.0. Let's consider how operations for the movement of workwear are formalized.

We purchase special equipment and clothing

The acquisition of special equipment and workwear occurs using the document “Receipt of goods and services”, type of transaction “Purchase, commission”.

To add items to the document itself, you need to enter a new component of the “Nomenclature” directory into the group “Special Equipment” or “Workwear” (it all depends on what is being purchased). It is not obligatory to place new components of the directory into previously defined groups, but it is advisable to perform such actions so that later, when carrying out operations with such items, item accounting accounts are automatically substituted.

We transfer special equipment and clothing into operation

Operations for the transfer of special equipment and protective clothing directly to production are registered by the software environment using a document called “Transfer of materials into operation.”

At the same time, the issuance of workwear occurs with the indication of the individual who receives this workwear.

Fig.2

The tabular part of the line is responsible for indicating the account for the transfer of workwear for use (by default, it is automatically substituted from the general settings of accounting accounts for the entire item).

In order to transfer special equipment into operation, the same document is used, but for special equipment a separate tab “Special equipment” is used.

Fig.3

As you can see, this tab does not have the “Individual” attribute. But a new attribute “Location” appears - it is intended to indicate the workshop to which certain special equipment is transferred.

Separately, you need to familiarize yourself with the “Purpose of use” details. Its purpose is to reflect the method by which the cost of special equipment and clothing is repaid for expenses; it is mandatory to fill out in any case.

Methods for repaying the cost of special equipment and clothing are described in the directory entitled “Purpose of Use”.

Fig.4

Basically, workwear is written off as expenses that occur during commissioning, and to describe its purpose, the attribute “Method of repayment of the cost” is used, which will be “Repay the cost upon transfer to operation.”

The requisite referred to as “Quantity according to the issuance standard” is necessary for automatic substitution into the data of documents for the transfer of materials for use.

The procedure for full repayment of the cost of special equipment (working clothing) depends on the period of useful operation. If such a period is more than one year, then in accounting the full cost of workwear should be written off as material expenses using the straight-line method, and in tax accounting such cost should be written off as material expenses.

The main feature of special equipment is its long service life at a cost of less than 40,000 rubles; this fact makes it impossible to classify it as fixed assets.

The method of full repayment of the cost of special equipment can be either proportional to the volume of work performed (products, services), or linear. In the first case, it is necessary to enter a monthly document “Production of materials”, the main purpose of which is to register the volume of manufactured products to pay off the entire cost of special equipment when used.

Fig.5

Determining the debit of the posting for writing off the total cost of special equipment (working clothing) is made using the “Method of reflecting expenses” attribute. It describes the production account (25 or 20), the cost division, as well as the analytics - cost item and item group.

Fig.6

The debit of off-balance sheet accounts when accounting for material assets, as well as the posting of balance sheet accounts 10.11 and 10.10, forms a document.

Fig.7

We pay off the cost of special equipment and clothing

If it is necessary to write off the cost of workwear as an expense during its transfer for use, then the document “Transfer of materials for operation” simultaneously generates a posting for its write-off.

If the write-off of the cost of special equipment and workwear occurs during the period of its use, then the formation of transactions for repayment of the cost occurs at the very end of the month, when the month is completely closed. Also, to pay off the cost of special equipment and special clothing, there is a separate regulatory operation “Repayment of the cost of special clothing and special equipment.”

Fig.8

When carried out, a routine operation generates the following transactions:

Fig.9

As you can see, the amount related to tax accounting is related to temporary differences.

Complete decommissioning of special equipment and clothing from service

To reflect the write-off operations of special equipment and workwear, the program provides the document “Write-off of materials from use.”

It is entered based on the document “Transfer of materials into operation.” There is also the possibility of administration separately.

Fig.10

If a document is entered based on commissioning, all tabular parts of this document are automatically filled in from the base document.

If the input is performed separately, then the lines of the document are filled in by selection, or using the special “Fill” button. This can be done using the remaining low value in production, or using the remnants of special equipment (working clothing) that has not been written off from use, but has expired.

To write off special equipment, all the same actions can be performed using the “Special equipment” tab. To do this, you need to fill out the “Location” detail to select the department from which the special equipment is written off.

The “Write-off of expenses” tab is needed in the event that the cost of the written-off workwear has not been repaid, and its repayment is required when written off.

Fig.11

The default method is to write off expenses that are specified during transfer in the purpose of use. But if there is a need, then it can be easily changed, while indicating the required cost account. For this purpose, select the method for writing off expenses “To the debit of the account specified in the document.” The necessary details of the debit account, as well as its analytics, will appear on the tab.

When posting, the document will generate a posting to the credit of account MTs.03 (MC.02). In the case when special equipment (working clothing) that is not written off as expenses is written off, a transaction is generated to write off the remaining amount.

Fig.12

As you can see, in our example, the cost of special equipment is written off this month, to the account specified in the purpose of operation. The remaining cost is written off to the account indicated in the write-off document (the “Write-off of expenses” tab).

Also, a posting is generated for writing off special equipment from the account MTs.03 and a posting is generated for writing off special equipment from the off-balance sheet account “Special equipment in operation” MTs.03.

In accordance with the law, enterprises are required to provide employees in hazardous and hazardous work environments with personal protective equipment for physical protection and protection from contamination. Let's consider the theoretical aspects of carrying out such operations, taking into account accounting and tax features, as well as the practical method of entering data into the 1C: Accounting 8.3 program.

Accounting and tax accounting of workwear

The term “working clothing” means personal protective equipment, which, in addition to clothing itself, includes safety shoes and protective equipment.

Normative base:

• Order of the Ministry of Finance No. 135n dated December 26, 2002;
• Order of the Ministry of Labor of Russia dated December 9, 2014 No. 997n;
• Order of the Ministry of Health and Social Development of Russia dated June 1, 2009 No. 290n;
• Information on standard standards for the free issuance of workwear, safety footwear and other personal protective equipment;
• Tax code;
• Labor Code (Articles 209, 221);
• Code of the Russian Federation on Administrative Offenses (Article 5.27.1 clause 4 – fine for officials from 20,000 to 30,000, for an organization from 130,000 to 150,000 rubles for failure to provide employees with special clothing).

The issuance of workwear at certain types of enterprises and for certain types of professions is established by law. The period of use and quantity of issued workwear is determined by industry standards or standard rules. Working clothes are issued to employees free of charge, but continue to remain the property of the employer; the costs of washing and cleaning them are borne by the enterprise. One of the important points: workwear must be certified.

Initially, Order No. 135n of the Ministry of Finance provided for the accounting of workwear as part of working capital. On account Materials two sub-accounts were opened:

• Workwear in warehouse (in 1C this is the account 10.10);
• Overalls in use (in 1C account 10.11).

Currently, it is allowed to apply PBU 6/01 “Accounting for fixed assets” (Letter N 16-00-14/159 of the Department of Accounting Methodology and Reporting of the Ministry of Finance of the Russian Federation dated May 12, 2003), but for this the service life of the workwear must be more than one year and the cost criterion fits the definition of a fixed asset.

Let's focus on the “traditional” approach, when workwear is taken into account on the 10th count. To correctly write off the cost of workwear as expenses, it is necessary to correctly determine its service life. Possible options:

• The service norm is no more than a year - costs in the control unit are fully taken into account in expenses at the time of transfer to operation;
• The service rate is more than a year - in accounting, the linear method of writing off expenses should be used over the entire service life of the clothing.

In NU, the cost of workwear is taken into account in expenses immediately (Article 254, paragraph 1, paragraph 3). As a result, temporary differences appear for income tax (PBU 18/02).

A reservation should be made that, if desired, the taxpayer may not write off the cost at once, but reflect expenses in several reporting periods. In BU, it is also possible that when putting into operation workwear that has a service life of less than 12 months, do not immediately write off the entire cost, but do it using the straight-line method over the entire service life. The chosen procedure should be fixed in the accounting policy.

Working clothes in use with a service life of more than a year are listed on account 10.11, wear and tear is written off monthly to the expense account. Off-balance sheet accounting is maintained for all issued workwear until disposal occurs as a result of wear and tear (or for another reason). 1C uses an off-balance account MC.02 Overalls in use.

After the entire cost from account 10.11 has been written off as accounting expenses, the workwear should be written off from the balance sheet due to wear and tear. If an employee is fired or transferred to a position where special clothing is not needed, the employee must hand over the protective equipment issued to him to the enterprise.

Accounting and write-off of workwear in 1C 8.3

The receipt of workwear from suppliers is similar to the receipt of other types of material assets. The main feature is to set the correct type in the nomenclature directory - Workwear. Then the receipt will be reflected in the account 10.10.

When transferring workwear into operation, the menu path is:

Warehouse => Workwear and equipment => Transfer of materials into operation.

Menu items and Returns of materials from use We’ll look at it below (but we won’t include this screenshot in the future).

To receive correct transactions, it is important to correctly fill out the section For each type of item, it is filled out anew (this is not an error, this is intended).

We will choose costumes from reference books Linear method repayment of cost and – score 20.01 (options 23, 25, 26, 44).

For safety glasses, another way to pay off the cost is upon commissioning.

Since we issue a pair of gloves in excess of the norm, we will write off the expenses to account 91.02. At the same time, we will not take them into account when calculating income tax, resulting in a permanent difference of 30 rubles. (150 rub. x 20%).

In chapter Let’s add a type of expense for special clothing in excess of the norms, indicate what type of expense it is and uncheck the “checkbox” to be taken into account in the NU.

We will indicate the cost account as 91.02.

After filling out the document, we will process it. From the postings we see:

• First, all positions were written off to account 10.11.1;
• For positions that are written off at a time, a write-off occurred in the accounting system to accounts 20.01 and 91.02;
• There are no write-offs for protective suits in the accounting department;
• In tax accounting, amounts for protective suits were written off and temporary differences arose;
• There was a constant difference in clothing above the norm. In addition, data on the off-balance sheet account MTs.02 was filled in.

Balance sheet for January before the end of the month.

We can look at the analytics on the off-balance sheet account.

The card shows which specific employee was given the protective clothing for use.

Let's close the month. An IT was formed in the amount of 720 rubles (3600 rubles x 20%).

There has been no write-off of expenses for protective suits yet. Standard functionality of 1C:Accounting begins to write off linear depreciation for workwear starting from the next month after commissioning, although it should be noted that methodologically this point is not specified in the legislation. If the accountant is not against the implemented algorithm, we advise you to consolidate it in the accounting policy in order to avoid possible disagreements with the inspection authorities.

We'll close next month. Now the form has a clause about repayment of the cost of workwear.

The amount ONO was written off (200 rubles x 20% = 40 rubles).

On the off-balance sheet account MTs.02, workwear should be listed for the entire time it is in use. After 18 months, the book value of the workwear was written off completely.

We will write off workwear that has become unusable and completely depreciated.

To make filling out documents easier, you can create a document based on the transfer of materials into operation. Glasses and gloves could be written off after a year of operation, but for the purpose of an example, we will show the write-off of all items in one document.

You can fill out the data table For the remainder.

After carrying out we will see the wiring.

The off-balance account has been reset to zero.

Accounting for workwear when dismissing employees

Quite often it happens that an employee quits (or moves to another department) and hands over the workwear before the depreciation period expires. Then you should create a document Return of materials from use. The tabular part can be automatically Fill in the remainder and then leave only the names of the dismissed employees.

The workwear will be returned to the account on 10.10, and the cost of writing off as expenses will temporarily stop. Then it can be transferred to another employee according to the algorithm shown above.

It should be noted that the question of what to do with workwear if an employee quits and the residual value has not yet been written off is quite acute and does not have a single methodological solution. The situation above shows the simplest option. But sometimes workwear cannot be transferred to a new employee:

• For reasons of hygiene;
• Due to physical wear and tear;
• The overalls were custom-made for a specific employee.

There are also situations when, after the dismissal of an employee, accounting workers discovered that he had not handed over his workwear. The residual value has not been written off and remains on the balance sheet. What to do in such cases?

There is no single answer to the question of how such situations will affect the calculation of taxes (VAT, profit, personal income tax and insurance contributions). It is clear that the position of the tax authorities and the Ministry of Finance is aimed at increasing the tax burden on the enterprise. At the same time, judicial practice often speaks in favor of organizations that did not add additional taxes, from their point of view. Let's consider some options for action, without insisting that they are the only correct ones. The chief accountant of an enterprise must develop a strategy for action in such a situation and consolidate it in the accounting policy.

Let’s assume that the following situation arises in terms of amounts at the time of the employee’s dismissal:

			Operation
1. The employee handed over the workwear to the warehouse, but it cannot be issued again. The Inventory Commission generated a write-off act due to wear and tear.
			The cost of written-off workwear is included in non-operating expenses
2. If the accountant in Example 1 decides that the costs written off to account 91.2 are not accepted for calculating income tax, and VAT must be restored additionally, then there will be more entries. In terms of profit, the constant difference is 160 rubles (800 rubles x 20%). Regarding VAT, theoretically there are two options: calculate the tax amount proportionally, as with separate accounting, and restore VAT in the amount of 144 rubles. (800 rub. x 18%). At the same time, it may be necessary to act with an eye to the provisions of the tax code, which states that VAT should be restored in proportion to the book value on fixed assets, but we have materials. Therefore, we need to decide for ourselves whether VAT should be restored in full from the amount of 324 rubles?
			Permanent income tax difference
			VAT restored
			VAT is written off to non-operating expenses
3. The employee did not hand over his work clothes; he has not yet received the final payment upon dismissal. The accountant decided to calculate the residual value of the clothes from wages.
			The residual value of workwear has been written off
			The cost of workwear has been transferred to payments to employees
			The cost of workwear was repaid through salary accrual
It should be noted that if Example 3 change a little, and the employee has already received the payment, then the cost of the workwear can only be recovered through the court, because This is a kind of theft of company property. Here it is worth comparing the cost of the shortage and legal costs.
4. The employee compensates the company for the residual cost of the workwear and keeps it for himself. He must do this voluntarily, submitting an application with a request to make a deduction from his salary.
			The overalls were handed over to the employee
			Debt is taken into account when calculating wages
5. Example 4 causes heated debate between enterprises and tax authorities about whether VAT should be charged on the residual value of workwear when it is transferred to an employee. The regulatory authorities say that it is necessary, because... there is a transfer of ownership - this is a sale and VAT arises. The courts are inclined to believe that this situation is a reimbursement of costs, and VAT does not arise. If you reflect the transfer of workwear as a sale, then the following postings are possible:
6. When reflecting the transfer of workwear as a sale, not everything is clear with the price issue. Previously, we looked at examples in which residual value was taken into account for sales purposes. But what if it is necessary to make sales based on market prices, and it is necessary to make some kind of markup? Let’s say right away that when selling workwear with a markup and VAT, you will be freed from claims from inspectors, but whether this is beneficial for the enterprise and employees is a question. Let’s say the cost of clothing without VAT is equal to 1,000 rubles, then the postings will be as follows:
		1 180 (1 000 + 180)	Non-operating income from the sale of workwear
			The residual cost of workwear is taken into account in expenses
			The employee's debt is taken into account when calculating wages

We have considered a far from complete list of questions that an accountant may have when handing over workwear to employees. For example, it is possible to formalize such an operation as a gratuitous transfer. VAT then still arises, and the employee will most likely have to pay personal income tax on material benefits at a rate of 35%.

Seeing the range of issues related to the residual cost of protective equipment when dismissing employees, it becomes clear the approach of gradually writing off as expenses even those workwear that have a service life of less than a year, especially in conditions of high staff turnover.

It is clear that it is impossible to show the entire range of 1C user actions in one article with so many options; a book or qualified assistance from a consultant is needed here. Understanding the complexity of the choice, we can propose to decide on a plan of action in such situations and record the found algorithm in the accounting policy. That is, having previously compiled a list of transactions and amounts that should ultimately be received, contact 1C consultants to reflect this situation in the 1C: Accounting program.

Uniform accounting

A little about uniform and its differences from special clothing. Workwear is a means of protection, and despite the ambiguity of accounting issues during dismissal, for many others it has a clear framework outlined by the current legislation. In addition, there is such a thing as uniform. It serves to identify an employee as a person belonging to a certain organization or structure. For many professions, wearing a uniform is required by law. Many organizations introduce uniforms in the workplace to improve the quality and speed of customer service and to create the company's image.

Issues of accounting for uniforms are not always covered by the tax code, and the positions of regulatory authorities are not always coherent and uniform. It should be noted that two options are possible:

• The form is issued to the employee for the duration of his work and is the property of the company;
• The uniform becomes the property of the employee and remains in his possession after dismissal.

In the first case, expenses are taken into account as material costs, in the second, such transfer is reflected as wages with personal income tax. If the issuance of the form is required by law, insurance premiums do not need to be made; otherwise, insurance premiums will be charged.

According to Art. 221 of the Labor Code of the Russian Federation, in work with harmful and (or) dangerous working conditions, as well as in work performed in special temperature conditions or associated with pollution, workers are given free certified special clothing, special shoes and other personal protective equipment, as well as flushing and (or) neutralizing agents in accordance with standard standards, which are established in the manner determined by the Government of the Russian Federation.

Special clothing is personal protective equipment for employees of an organization. These include:

• special clothing;
• special shoes;
• safety equipment (overalls, suits, including insulating ones, jackets, trousers, dressing gowns, short fur coats, sheepskin coats, various shoes, mittens, glasses, helmets, gas masks, respirators, face protection, hearing protection, eye protection, and others types of special clothing and safety devices).

A specific list of labor tools taken into account as part of special clothing is determined by the organization, based on the specifics of the technological process in industries and other sectors of the economy (clauses 2, 7, 8 of Methodological Instructions No. 135n).

The employer, at his own expense, is obliged, in accordance with established standards, to ensure the timely issuance of special clothing, special shoes and other personal protective equipment, as well as their storage, washing, drying, repair and replacement (Part 3 of Article 221 of the Labor Code of the Russian Federation).

Accounting for workwear

The procedure for maintaining accounting records of workwear is determined by the Methodological Guidelines for the accounting of special tools, special devices, special equipment and special clothing (approved by Order of the Ministry of Finance of Russia dated December 26, 2002 No. 135n) (hereinafter referred to as the Guidelines).

Depending on the cost and useful life, workwear can be divided into three categories:

1. First category: workwear with a useful life of less than 12 months.
2. Second category: workwear with a useful life of more than 12 months, not included in fixed assets according to the cost criterion in accordance with PBU 6/01 “Accounting for fixed assets” (paragraph 4, clause 5 of PBU 6/01) and the accounting policy of the enterprise.
3. Third category: workwear included in fixed assets (useful life of more than 12 months, costing more than 40,000 rubles).

Workwear belonging to the first category is taken into account as part of inventories, regardless of cost (clause 2 of the Guidelines). At the same time, it can be written off to cost accounting accounts at a time in order to reduce the labor intensity of accounting work (clause 21 of the Methodological Instructions).

Workwear, which belongs to the second category, is taken into account as part of inventories, but cannot be written off at a time to cost accounts. Its cost is repaid in a straight-line manner based on the useful life stipulated in the standard industry standards for the free issuance of workwear, as well as in the rules for providing workers with workwear (clause 26 of the Guidelines).

To ensure control over the safety of workwear after its commissioning, it is recorded on an off-balance sheet account (clause 23 of the Guidelines). In the 1C: Accounting 8 program, for these purposes, the off-balance sheet account MTs.02 “Working clothes in operation” is used.

Workwear, which belongs to the third category, is accounted for in the manner used for accounting for fixed assets.

Tax accounting of workwear

The cost of workwear belonging to the first and second categories is included in material costs at a time as they are put into operation (clause 3, clause 1, article 254 of the Tax Code of the Russian Federation).

note! As a result of accounting for the second category of workwear, a temporary difference arises, since in accounting the cost of such workwear is written off gradually (in a linear manner), and in tax accounting the write-off is performed at a time (material expenses).

Accounting for workwear in the software "1C: Enterprise Accounting 8"

The procedure for accounting for workwear in the warehouse, putting it into operation and writing off its cost as production costs must be reflected in the accounting policy.

In the program “1C: Enterprise Accounting 8”, to account for workwear, accounts 10.10 “Special equipment and special clothing in the warehouse”, 10.11.1 “Special clothing in operation”, as well as the off-balance sheet account MTs.02 “Workwear in operation” are used.

In this article we will look at three ways to pay off the cost of workwear:

• repay the cost upon transfer to operation;
• linear;
• proportional to the volume of products (works, services).

We will also consider how operations involving the issuance of protective clothing in excess of standards are reflected. Using specific examples, we will analyze what documents are used to generate entries for accounting for workwear and how the reflection of operations for issuing workwear for operation affects income tax.

Let's look at the features of accounting using an example.

On June 15, 2013, Voskhod LLC purchased 5 pieces of overalls from the supplier Tekstilshchik LLC at a price of 1,180 rubles. (including VAT), rubber boots in the amount of 7 pairs at a price of 590 rubles. (including VAT) and gloves in the amount of 15 pairs at a price of 33.6 rubles. (including VAT). The organization has established the following standards for the issuance of workwear: overalls - 1 piece per year, rubber boots - 1 pair for two years.

Receipts of workwear

The receipt of workwear, as well as any acquired material value, is reflected using the document “Receipt of goods and services”. The header of the document states:

• the warehouse where the purchased workwear is received;
• supplier counterparty;
• agreement under which the purchase is made.

In the tabular part of the document on the “Goods” tab, a list of purchased values ​​is reflected, indicating the quantity, cost and VAT rate:

Based on the document “Receipt of goods and services”, the data of the invoice presented by the supplier is entered. To enter an invoice, you can follow the hyperlink, which is highlighted in blue at the bottom of the “Receipt of goods and services” document, or use the “Invoice” tab. The invoice must indicate the incoming number and date:

As a result of posting the document “Receipt of goods and services”, transactions are generated that reflect the receipt of workwear at the warehouse and the occurrence of debt to the supplier, as well as the amount of incoming VAT:

Transfer of workwear into operation

The issuance of workwear is reflected using the document “Transfer of materials for operation.” You can access the document log via:

Menu: Nomenclature and warehouse - Workwear and equipment - Transfer of materials into operation

When adding a new document, on the “Workwear” tab, a list of the workwear issued to employees is indicated (in our case, these are overalls, rubber boots and gloves):

In the column “Purpose of use” there is information about the method of paying off the cost of workwear and the issuance standard. Let us consider in detail what information is indicated on the destination card.

Note! The purpose of use is specified for each item separately (field “Item”), thus the created purpose of use for overalls cannot be used in the future for gloves.

In the name of the purpose of use, you can indicate how the workwear will be used, the useful life (up to a year or more than a year). The assignment card indicates the quantity according to the issuance standard, the method of repayment of the cost (according to accounting data), the useful life in months (important when using the “Linear” repayment option) and the method of reflecting expenses (i.e., a cost account and analytics for which special clothing will be written off):

As mentioned earlier, the cost of workwear with a useful life of less than a year is written off as expenses immediately at the time of putting it into operation (in our case, to account 20 “Main production”) both in accounting and tax accounting, as a result of which permanent and temporary differences do not arise . For such workwear, the cost repayment method is set to “Repay the cost upon transfer to operation.”

Note! The “payment method” specified on the usage assignment card reflects the accounting setting. In tax accounting, the cost is written off as expenses automatically. For workwear with a useful life of less than a year (for which write-off in accounting and tax accounting is carried out simultaneously), the “Useful life” indicator contains auxiliary information for analysis that does not affect the results of the document.

Let's create a use assignment for the boots. As noted earlier, if the useful life of workwear is more than 12 months, then in accounting the cost of such workwear will be written off as expenses gradually throughout the entire useful life in equal shares (linear method), and in tax accounting the write-off is made at a time, resulting in temporary difference.

note! In the purpose of use, it is also possible to indicate the method of paying off the cost “Proportional to the volume of products (works, services)”, but it is not applicable to workwear. It can only be applied to special equipment.

When writing off the cost in proportion to the volume of products (works, services), the amount of repayment of the cost of special equipment is determined based on the natural indicator of the volume of products (works, services) in the reporting period and the ratio of the actual cost of the object of special equipment to the expected volume of output of products (works, services) for the entire expected useful life of the specified object.

The use of the method of writing off the cost in proportion to the volume of products (works, services) is recommended for those types of special equipment, the useful life of which is directly related to the quantity of produced products (works, services), for example, dies, molds, rolling rolls, etc.

Let's also create a use assignment for gloves issued in excess of the norm:

When issuing workwear in excess of the norm, a constant difference (DP) arises in the assessment of expenses, since write-off of workwear is carried out according to accounting data, and in tax accounting, the cost of write-off is not subject to income tax. A permanent difference occurs once in the current period. Thus, when writing off workwear in excess of the norms, the income tax adjustment is made once during the period of issue of workwear.

What do you need to pay attention to when adding a purpose for such workwear?

• In the “Method of repayment of cost”, the option “Repay the cost upon transfer to operation” is indicated, so that in accounting the cost of workwear is immediately charged to expenses (in our case, account 91.02).
• Filling out the “Method of reflecting expenses.”

When adding a new method of reflecting expenses for the selected cost account, be sure to indicate the analytics - “Cost item” or the item “Other income and expenses”, depending on the selected cost account:

The item of other income and expenses acts as “Subconto 1” for account 91.02. Let’s create a new article with the title “Workwear beyond the norm.” When adding a new item, it is important to indicate that in tax accounting, expenses for this item are not accepted when calculating income tax: in the “Acceptance to NU” column, uncheck the box:

As a result of this adjustment in accounting, the cost of workwear will be completely written off to account 91.02 “Other expenses”, and in tax accounting there will be a permanent difference that will affect the calculation of income tax.

As a result of the “Transfer of materials into operation” document, the following transactions will be generated:

Let's analyze the transactions generated when posting the document.

Posting Dt 10.11.1 Kt 10.10 reflects the release of workwear from the warehouse into operation.

The cost of overalls “Overalls”, for which the method of repayment of the cost was established “Repay the cost upon transfer to operation”, is written off in Dt20.01 in full both in accounting and in tax accounting (entry No. 4) in the amount of 1,000 rubles.

The cost of workwear “Rubber boots” with a linear method of repayment of the cost is written off as expenses at a time only in tax accounting in the amount of 500 rubles. At the same time, the occurrence of a taxable temporary difference is recorded in accounts 20.01 and 10.11.1 (entry No. 5). The repayment of the cost of this workwear in accounting and the repayment of the resulting temporary difference will be carried out monthly throughout the entire useful life during the routine operation “Repayment of the cost of workwear and special equipment”.

Gloves that were issued in excess of the norm (entry No. 6) were immediately written off in accounting in full (20 rubles) as other expenses (account 91.02), and in tax accounting a constant difference was formed, with which when calculating income tax tax adjustment will be made.

To control the availability of protective clothing in operation, for the cost of the protective clothing transferred into operation, when posting a document, entries are made in the debit of the off-balance sheet account MTs.02 “Working clothing in operation” (entries No. 7, 8 and 9).

Important! On all balance sheet accounts the equality BU=NU+PR+VR must always be satisfied (except for accounts 90 and 91, where this equality may not be satisfied for the amount of VAT).

To analyze the fulfillment of this requirement, when generating the balance sheet in the report settings, you need to enable “Control” of the fulfillment of this equality:

Repayment of the cost of workwear

Repayment of the cost of workwear is carried out using the regulatory operation “Repayment of the cost of workwear”. Please note that for workwear with a useful life of more than a year, repayment of the cost will be made starting from the month following the month of commissioning. Thus, during the current month, no postings will be generated when performing a routine operation.

We will pay off the cost for the next month (July).

To start a routine operation, you need to go to:

Menu: Accounting, taxes, reporting - Closing the period - Regular operations

As a result of the document, a transaction will be generated to pay off the cost of the boots:

When posting a document to the debit of account 20.01 “Main production” in accounting, the cost of workwear is written off, calculated as follows: 500 rubles. / 24 months = 20.83 rubles per month. The repayment of the taxable temporary difference in the amount of 20.83 rubles that arose at the time of commissioning is also recorded.

Let's return to the month of transfer of workwear into operation and consider what postings will be generated at the close of the month. We will reflect the proceeds from the sale by providing a service worth RUB 11,800. (incl. VAT=18%):

When posting the document, sales revenue and VAT will be reflected:

In our example, there are costs from the commissioning of workwear and revenue from the provision of services. Let's find out how the formed permanent and temporary differences affect the calculation of income tax. To do this, let’s run the “Month Closing” processing.

Menu: Accounting, taxes, reporting – Closing the period – Closing the month

Let’s analyze the entries generated by the regulatory operation “Calculation of income tax”:

From the amount of accounting profit (RUB 8,980), the conditional income tax expense is calculated:

• 8,980 * 20% = 1,796 rubles.
• Dt 99.02.1 Kt 68.04.2 RUB 1,796

When putting boots into service (with a useful life of 2 years), the cost of the boots was 500 rubles in tax accounting. In accounting, this cost will be repaid over the useful life (2 years), and therefore, at the time the boots are put into operation, a taxable temporary difference (TDT) in the amount of 500 rubles arises, from which the deferred tax liability is calculated at the end of the month.

Dt 68.04.2 Kt 77,500 rub.*20%=100 rub.

Starting from the month following the month of commissioning, the cost of the boots will be repaid in accounting and the deferred tax liability that arose in the month of commissioning will begin to be repaid. Repayment of the resulting IT will be made over the remaining useful life in equal shares:

Dt 77 Kt 68.04.2 500 rub./24 months*20%=4.17 rub.

Since this month the organization issued special clothing in excess of the norm, a constant difference arose when generating posting Dt 91.02Kt 10.11.1. From the resulting permanent difference, a permanent tax liability (PNO) is calculated in the amount of 20 rubles * 20% = 4 rubles.

Dt 99.02.3 Kt 68.04.2 4 rub.

Calculated income tax in the amount of RUB 1,700. distributed by type of budget: federal and regional:

• 1,700 rub. / 20% * 2% = 170 rub. to the Federal Budget (posting No. 1)
• 1,700 rub. / 20% * 18% = 1,530 rub. to the Regional budget (posting No. 2)
• 170 rub. + 1,530 rub. = 1,700 rub.

Let's consider what transactions will be generated next month. For ease of calculation, we will again reflect sales revenue in the amount of 11,800 rubles. (including VAT=18%).

When carrying out the regulatory operation “Calculation of income tax” for July, the following transactions will be generated:

From the accounting profit (RUB 9,979.15), the conditional income tax expense is calculated (RUB 1,995.83):

• 9,979.15 * 20% = 1,995.83 rubles.
• Dt 99.02.1 Kt 68.04.2 RUB 1,995.83

In July, the deferred tax liability Dt 77 Kt 68.04.2 begins to be repaid in the amount of 4.17 rubles. The income tax is adjusted by this amount, which, taking into account the deferred tax liability, amounted to 2,000 rubles.

The calculated income tax in the amount of 2,000 rubles is distributed to the Federal budget (2%) and Regional (18%).

• 2,000 rub. / 20% * 2% = 200 rub. (wiring No. 1)
• 2,000 rub. / 20% * 18% = 1,800 rub. (wiring No. 2)

Postings generated at the close of July will be generated over the next 23 months (until the cost of the boots is repaid), provided that no additional permanent and temporary differences arise.

Help-calculation of tax assets and liabilities

The report “Calculation of Tax Assets and Liabilities” is intended to analyze the amount of permanent and temporary differences in the valuation of assets and liabilities.

The printed form of the report is an accounting document approving the procedure for recognizing permanent and temporary differences in the valuation of assets and liabilities in the month the report was generated.

You can access help via:

Menu: Accounting, taxes, reporting - Closing the period – Closing the month – Certificates and calculations

The information in the report is divided into two blocks:

1. The section concerning permanent differences from which permanent tax assets and liabilities are calculated.
2. A section reflecting temporary differences from which deferred tax assets and liabilities are calculated.

Let's analyze the report data for June. In Figure 24 we see that in June a permanent difference of 20 rubles was recognized, which arose when writing off workwear in excess of the norm (gloves). After closing the month in column 7 of Figure 21, a permanent tax liability was calculated from the resulting permanent difference in the amount of:

Figure 25 reflects the value of the recognized temporary difference in the amount of 500 rubles. from the commissioning of boots, from which the deferred tax liability is calculated:

500 rub. * 20% = 100 rub.

We will generate a certificate of calculation of tax assets and liabilities for July:

As can be seen from Fig. 26, in July, a statement of calculation was generated only in the part “Deferred tax assets and liabilities” (in July the deferred tax liability is repaid).

In the second column of Fig. 26 (“Recognized earlier”) reflects the recognition of a temporary difference in the amount of 500 rubles that arose last month. The recognized taxable temporary difference is repaid monthly in the amount of:

500 rub. / 24 months = 20.83 rub.

Repayment of deferred tax liability:

RUR 20.83 * 2% = 4.17 rub.