Any organization has the right to decide for itself whether or not to use account 16 “Deviation in value” in its accounting material assets" This choice is an element of accounting policy. In what cases is maintaining such an account advisable? Let's try to figure it out.

Opportunity separate accounting deviations in the cost of acquired material assets are directly provided for by the system documents regulatory regulation accounting— Chart of accounts and Instructions for its application, approved by Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n, and Methodical instructions on accounting of inventories, approved by Order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119n (hereinafter referred to as the Guidelines).

At the same time, the Instructions for using the Chart of Accounts indicate the possibility of using a similar scheme for accounting for any inventories (that is, materials, goods), and the Methodological Instructions detail the procedure for accounting for deviations only in relation to materials.

Deviations are taken into account on account 16 “Deviation in the cost of material assets”, the use of which must be recorded accounting policy organizations.

When choosing such a scheme, the question naturally arises: in what situations and cases is the use of count 16 effective and justified?

The instructions for using the Chart of Accounts establish that account 16 is intended to summarize information on differences in the cost of acquired inventories, calculated in actual cost acquisitions (procurement) and accounting prices, as well as data characterizing the amount differences.

Mention of amount differences can be ignored, since at present this term is no longer used in PBU9/99 “Income of the organization” and PBU10/99 “Expenses of the organization”. And the fact that it was preserved in the Instructions for the Application of the Chart of Accounts most likely indicates the inattention of the Ministry of Finance of the Russian Federation when making appropriate changes to regulations in accounting.

In addition, the documents of the system of regulatory regulation of accounting do not prohibit the accumulation of transportation and procurement expenses on account 16, the accounting features of which are beyond the scope of this article.

Discount prices

According to the quote from the Instructions for using the Chart of Accounts, the use of account 16 is possible in the case when an organization uses accounting prices in analytical accounting and storage areas for materials.

The following can be used as accounting prices for materials (clause 80 of the Guidelines):

· negotiated prices. In this case, other expenses included in the actual cost of materials are taken into account separately as part of transportation and procurement costs. In order for accounting at such prices to be properly organized, it is necessary to have long-term contracts. Moreover, compiled in such a way that during the reporting period (at least one month) the contract price for certain types of materials does not change;

· actual cost of materials according to the previous month or reporting period (reporting year). Deviations between the actual cost of materials for the current month and their accounting price are taken into account as part of transportation and procurement costs. Since the use of accounting prices presupposes their relative stability, the use of the actual cost of materials as accounting prices, in our opinion, is legitimate when the factors influencing the size of this cost (market prices, suppliers, etc.) are also relatively stable;

· planned prices. Deviations of contract prices from planned prices are taken into account as part of transportation and procurement costs. Planned prices are developed and approved by the organization in relation to the level of actual cost of the relevant materials. They are intended for use within an organization. The use of this type of prices as accounting prices involves the organization of accounting finished products using account 40 “Output of products (works, services)”. In order for such an accounting organization to make sense, a necessary condition is the presence in the organization of services, as well as personnel capable of processing and analyzing information obtained as a result of comparison of the standard (planned) and actual cost of finished products;

· average group price. The difference between the actual cost of materials and the average price of the group is taken into account as part of transportation and procurement costs. The average group price is a type of planned price. It is established in cases where item numbers of materials are consolidated by combining into one item number several sizes, grades, types of homogeneous materials that have slight fluctuations in prices. At the same time, in the warehouse such materials are recorded on one card.

Despite the fact that planned prices and average group prices are used exclusively for internal purposes (that is, they do not affect either the reporting indicators or the size tax base for income tax), the Guidelines establish the obligation to revise them if these prices deviate from market prices by more than 10%.

It seems most rational to use accounting prices (and, accordingly, use account 16) subject to the following conditions:

· the presence of a wide range of inventories (in particular, materials) used in the activities of an economic entity;

· existence of long-term contracts with material suppliers;

· organizing payments for purchased materials in such a way that the actual receipt of inventories does not coincide with the receipt of shipping (and other similar) documents serving as the basis for payment, as well as the possibility of using various forms of payment - preliminary, subsequent, through letters of credit, etc.;

· use of significant volumes of materials in the main production. If the main production is not material-intensive, and the acquired inventories are intended to be used in auxiliary production (for example, for the repair of fixed assets), business maintenance and management activities, the use of accounting prices (and account 16) can hardly be considered justified. In the situations described, between the moment of actual receipt of materials at the warehouse and their transfer to production, as a rule, a fairly long period of time passes, during which the actual cost of inventories can be formed from high degree accuracy.

In organizations that keep records of materials at planned prices, a price list is developed.

The nomenclature-price tag is compiled in the context of subaccounts of account 10 “Materials”. Within subaccounts they are divided into groups (types). The names of material assets are recorded indicating the brand, grade, size, and other distinctive features. Each such name is assigned a nomenclature number (code). Next, the unit of measurement, the accounting price and subsequent price changes are indicated ( new price and from what time it is valid).

A price tag nomenclature can also be developed in cases where the organization uses other types of accounting prices. It is not a unified form of accounting, so it can be developed within an organization. A prerequisite that must be met when developing the form is to include in it all the necessary details (listed above). Of course, the form must be specified in accounting policy organizations.

Wiring diagram

The instructions for using the Chart of Accounts establish that the amount of the difference in the cost of acquired inventories, calculated in the actual cost of acquisition (procurement) and accounting prices, is written off to the debit or credit of account 16 “Deviation in the cost of material assets” from account 15 “Procurement and acquisition of material assets."

The differences accumulated on account 16 in the cost of acquired inventories, calculated in the actual cost of acquisition (procurement), and accounting prices are written off (reversed - if the difference is negative) to the debit of production cost accounts (selling expenses) or other relevant accounts.

Thus, if account 16 is used, the posting diagram will be as follows:

Debit 60 Credit 51

For the amount of payments made to suppliers of inventories

Debit 15 Credit 60

For the amount of the cost of incoming inventory at the actual cost of acquisition

Debit 15 Credit 60

For the amount of work and services third party organizations, which in accordance with regulatory documents can be included in the actual cost of purchasing inventories

Debit 10 Credit 15

For the amount of the cost of purchased materials at accounting prices

Debit 16 Credit 15

For the amount of positive deviations in the cost of materials (transportation and procurement costs), that is, if the actual cost of materials exceeds the cost at accounting prices

Debit 15 Credit 16

The amount of negative deviations in the cost of materials (transportation and procurement costs), if the cost of materials at accounting prices exceeds their actual cost

Debit 20, 23, 44, etc. Credit 10

For the amount of the cost of materials used at accounting prices

For the amount of positive deviations in the cost of materials or

Debit 20, 23, 44, etc. Credit 16

Reversal for the amount of negative deviations in the cost of materials.

One of the last two postings is issued simultaneously with the postings by which materials are written off for production.

EXAMPLE

During the month, the organization purchased materials for a total amount at negotiated prices of 200 thousand rubles. (excluding VAT), at discount prices - 220 thousand rubles.

The total amount of expenses for the acquisition and procurement of materials (work and services of third parties related to the acquisition of materials) amounted to 100 thousand rubles. During the month, materials worth 200 thousand rubles were written off for production. (at discount prices).

To simplify, we assume that there is no balance of materials at the beginning of the month.

The following entries will be made in accounting:

Debit 15 Credit 60

200 thousand rubles. - for the amount of the cost of purchased materials

Debit 15 Credit 60

100 thousand rubles. - for the amount of payment for work and services of third-party organizations

Debit 10 Credit 15

220 thousand rubles. - for the amount of cost of materials at accounting prices

Debit 16 Credit 15

80 thousand rubles. - for the amount of deviations in the cost of materials

Debit 20 Credit 10

200 thousand rubles. - for the amount of cost of materials at accounting prices

Debit 20 Credit 16

72.7 thousand rubles. (80: 220 x 200) - for the amount of written off deviations.

At the end of the month, the balance on account 10 will be 20 thousand rubles, the balance on account 16 will be 7.3 thousand rubles. (unwritten variances in the cost of materials).

Write-off of deviations in the cost of materials for individual types or groups of materials is carried out in proportion to the accounting cost of materials based on the ratio of the balance of the deviation at the beginning of the month (reporting period) and the current deviations for the month ( reporting period) to the amount of the balance of materials at the beginning of the month (reporting period) and materials received during the month (reporting period) at book value.

The resulting value, multiplied by 100, gives the percentage that should be used when writing off the deviation for an increase (increase in price) in the accounting cost of materials consumed. That is, the scheme for calculating and writing off deviations is similar to the scheme for calculating transportation and procurement costs.

The organization of accounting using account 16 involves the isolation of certain types of expenses that arise when purchasing any groups of inventories. In our opinion, in the case when the enterprise also has movement of other groups of inventories (and not just basic and auxiliary materials), it is not advisable to use another scheme for the formation of actual cost when accounting for them.

Account 16 “Deviation in the cost of material assets” is intended to summarize information about differences in the cost of acquired material assets, calculated based on the actual cost of acquisition (procurement) and accounting prices, as well as data characterizing the amount of differences.

The following subaccounts can be opened to account 16 “Deviation in the cost of material assets”: 16-

01 "Deviation in the cost of raw materials and materials"; 16-

02 “Deviation in the cost of purchased semi-finished products and components, structures and parts”; 16-

03 "Deviation in fuel cost"; 16-

04 "Deviation in the cost of containers and packaging materials"; 16-

05 "Deviation in the cost of spare parts"; 16-

08 "Cost deviation building materials"; 16-

10 "Deviation in the cost of tools, fixtures, inventory"; 16-

11 “Deviation in the cost of special equipment and special clothing”; 16-

13 "Deviation in the cost of other materials"; 16-

15 "Deviation in the cost of agricultural materials"; 16-

17 “Deviation in the cost of equipment for installation”; 16-

18 “Deviation in the cost of animals for growing and fattening”; 16-

19 "Deviation in the cost of goods"; 16-

80 "Other".

The amount of the difference in the cost of acquired material assets, calculated in the actual cost of acquisition (procurement) and accounting prices, is debited or credited to account 16 “Deviation in the cost of material assets” from account 15 “Procurement and acquisition of material assets.” The differences in the cost of acquired material assets, calculated in the actual cost of acquisition (procurement), and accounting prices accumulated on account 16 “Deviation in the cost of material assets” are written off (reversed -

if the difference is negative) to the debit of production cost accounts (selling expenses) or other relevant accounts. The amount of deviations related to material assets sold is written off from the credit of account 16 “Deviation in the cost of material assets” to the debit of account 91 “Other income and expenses”, subaccount 02 “Other expenses”. When selling goods, the amount of deviations for them is written off from the credit of account 16 “Deviation in the cost of material assets” to the debit of account 90 “Sales”, subaccount 02 “Cost”.

Write-off of deviations in the cost of materials for individual types or groups of materials is carried out in proportion to the accounting cost of materials based on the ratio of the balance of the deviation at the beginning of the month (reporting period) and current deviations for the month (reporting period) to the amount of the balance of materials at the beginning of the month (reporting period) and materials received during the month (reporting period) at book value. The resulting value, multiplied by 100, gives the percentage that should be used when writing off the deviation for an increase (increase in price) in the accounting cost of materials consumed.

The procedure for calculating the amount of deviations for individual types or groups of material assets is reflected in the accounting policies of the organization.

Analytical accounting for account 16 “Deviation in the cost of material assets” is carried out for individual types or groups of material assets.

Table 2.5. Account 16 "Deviation in the cost of material assets" corresponds with accounts On debit On credit 15 "Procurement and acquisition of material assets" 08 "Investments in non-current assets" 7 9 "Intra-business settlements" 15 "Procurement and acquisition of material assets" 8 0 " Authorized capital" 20 "Main production" 23 " Auxiliary production" 25 "General production expenses" 26 "General business expenses" 29 "Servicing production and facilities" 44 "Sales expenses" 79 "Intra-business settlements" 80 "Authorized capital" 91 "Other income and expenses" 94 "Shortages and losses from damage to valuables" 97 "Deferred expenses" 99 "Profits and losses"

More on the topic Account 16 “Deviation in the cost of material assets”:

1. I I Account 14 "Reserves for reduction in the value of material assets"

Account 16 “Deviation in the cost of material assets” is intended to summarize information about differences in the cost of acquired inventories, calculated in the actual cost of acquisition (procurement) and accounting prices, as well as data characterizing the amount of differences.

The amount of the difference in the cost of acquired inventories, calculated in the actual cost of acquisition (procurement) and accounting prices, is written off to the debit or credit of account 16 “Deviation in the cost of material assets” with bills 15"Procurement and acquisition of material assets."

The differences in the cost of acquired inventories, calculated in the actual cost of acquisition (procurement), and accounting prices accumulated on account 16 “Deviation in the cost of material assets” are written off (reversed - if the difference is negative) to the debit of the production cost accounts (expenses for sale) or other relevant accounts.

Analytical accounting for account 16 “Deviation in the cost of material assets” is carried out for groups of inventories with approximately the same level of these deviations.

Account 16 "Deviation in the cost of material assets"
corresponds with accounts

by debit	on loan
80 Authorized capital	08 Investments in non-current assets 15 Procurement and acquisition of material assets 20 Main production 23 Auxiliary productions 25 General production expenses 26 General expenses 29 Service industries and farms 44 Selling expenses 79 On-farm settlements 80 Authorized capital 91 Other income and expenses 94 Shortages and losses from damage to valuables 97 Deferred expenses 99 Profit and loss

Application of the chart of accounts: account 16

• Logistics costs: accounting and taxation

  Take into account the cost of transporting materials separately on account 15 “Procurement and acquisition of material assets” (with... subsequent attribution to account 16 “Deviation in the cost of material assets”): Contents of the transaction Debit... Credit Inventory and equipment taken into account in the actual cost...

• Non-financial assets: what are the innovations in documentation?

  0504035); cards for quantitative and total accounting of material assets (f. 0504041); inventory list (comparative.... In the order of filling out this column, it is specified that if an inventory of material assets intended... is being carried out to summarize information about deviations identified during the inventory with accounting data... (code) of the accounting account Column 10 Column 6 Book value (amount) for... 12 x column 7 Column 16 Column 14 Number of objects that...

• Practice of the Supreme Court of the Russian Federation on tax disputes for October 2019

  ... /0/1997, when writing off inventory due to the impossibility of their further... .2018 No. 306-KG18-13128, dated 04/16/2019 No. 302-KG18-22744 ... grounds for levying tax in the current situation must be rejected. A different approach allowed... the initial formation of additional capital at the expense of the income of a foreign participant received from... changes in information about the cadastral value entered into State Register, including through...

• We check the reliability of indicators of budget reporting forms

  Accounting for acquired material assets are in the warehouse. In connection with... (that is, the actual verification) of material assets located in the warehouse of the institution. ... and the end of the year in the balance sheet (form 0503130) Clause 16 of Instruction No. 191n... and the end of the year in the balance sheet (form 0503130) Clause 16 of Instruction No. 191n... in the cost of investments made)) of the general ledger. In the general ledger for the relevant accounts analytical accounting accounts... No. 162n. When identifying deviations between the general ledger indicators and...

• Practice of the Supreme Court of the Russian Federation on tax disputes for November 2017

  As personal security for employees, provided at the expense of former employer(“golden parachutes”), material... revaluation is carried out in relation to currency values ​​and claims (liabilities), the value of which is expressed in foreign... payment of current tax payments. Subject to rejection as an erroneous argument of the institution... situation. Water tax Determination dated November 16, 2017 No. 304-KG17-12104 ...

• Procedure for documenting the return of defective goods to the supplier

  12.2016 N 17AP-17424/16 and the Arbitration Court of the Ural District... the actual availability of goods or deviations in quality established in the contract, or data... dated 09.21.2012 N 16-15/089421@). Or, for example, an invoice... 09/21/2012 N 16-15/089421@). In a situation where a defective (low-quality... off-balance sheet account 002 "Inventory accepted for safekeeping" in the assessment..., subaccount "Revenue" - reflects the cost of shipped goods to be returned to the supplier...

• Air conditioners as fixed assets: accounting and reflection of expenses

  That the duration of working hours when the air temperature deviates from the norm is established.... For accounting purposes, fixed assets are recognized as material assets, regardless of their cost... 244 and Article 340 “Increase in value inventories» KOSGU. Installation services... 244 and article 340 “Increase in the cost of inventories” of KOSGU. Maintenance. All... dated December 16, 2010 No. 174n. Instructions for using the Chart of Accounts...

• Re-grading of goods: accounting and taxation

  Moscow dated February 17, 2010 No. 16-15/016379). The reasons for the occurrence of misgrading... of the same person being inspected, in relation to inventory items of the same... inventory sheet. If deviations from the accounting data are revealed during the inventory, the difference in the cost of apples in the amount of 900 is compiled... at the expense of the guilty persons or for expenses... in the reporting (tax) period, in the form of a shortage of material assets in warehouses, at trading enterprises in ...

Is count 16 active or passive (and why is it needed at all)?

First of all, let’s answer the question: is count 16 active or passive? , to determine which accounting object is reflected in it.

Account 16 takes into account a special type of assets of a business entity - the difference calculated in monetary terms between:

• the actual cost of material assets (goods, materials, equipment), at which they are registered under account 15 upon acceptance from the supplier;
• the accounting value of these values, at which they are transferred from account 15 to the main active account for inventory items (material assets), for example, account 10.

Thus, count 16 is active. But why is it needed? In connection with what is it necessary to abandon the scheme in which inventory items are registered on account 10 directly at actual cost (using, for example, standard posting Dt 10 Kt 60)?

There is a widespread view among economists that the use of discount prices is most justified in large industries- with a large range of used inventory items accepted from a wide range of suppliers.

For the same inventory items, purchase prices may be different and vary depending on exchange rate and conditions for renewing contracts with a specific supplier. Due to their instability, fixed accounting prices (determined according to fixed principles, which are reflected in the accounting policies) are used. Alternatively, as a guide to concluding long-term contracts with suppliers who provide stable supplies at an affordable price.

Inventory and materials are written off to production (account 20) both at book prices and at the difference, and at the same time. Let's look at the main entries for account 16 in accounting (and related entries for other accounts).

We apply count 16: postings

Let's agree that goods and materials have arrived at our enterprise. Let it be water-based paint, its volume is 1 ton. The book value of 1 liter is 70 rubles, the actual price from the supplier is 75 rubles per 1 liter.

Don't know your rights?

It turns out that:

1. We receive paint worth 75,000 rubles from the supplier and reflect the fact of purchase of goods and materials in accounting by posting: Dt 15 Kt 60 (75,000).
2. We credit the paint at the accounting price - 70,000 rubles - to account 10 “Materials”: ​​Dt 10 Kt 15 (70,000).
3. At the end of the month, we credit the difference between the actual and accounting prices for purchased paint to account 16: Dt 16 Kt 15 (5000).

The difference can also be negative. In this case, reverse wiring is used: Dt 15 Kt 16.

The release of paint into production is reflected:

1. Posting indicating the fact of paint consumption at the discount price: Dt 20 Kt 10.
2. Related wiring according to the difference: Dt 20 Kt 16.

If there is a negative difference in the cost reflected on the credit of account 16, in paragraph 2 the posting Dt 20 Kt 16 REVERSE will be applied.

The amounts for the indicated two entries in account 16 are proportional to the ratio of actual and accounting costs. For example, if 100 liters of paint were supplied to the workshop, then the amount for the first transaction will be 7,500 rubles, and for the second - 500 rubles.

Account 16 reflects the difference (positive - on debit, negative - on credit) between the actual and accounting value of inventory items accepted from the supplier, for billing period. This difference, along with the accounting value, is written off to the debit of account 20 when goods and materials are released into production.

Medium and large manufacturing enterprises, using the services of a large number of suppliers, often face a problem: incoming materials, goods, homogeneous in nature, vary significantly in price. In addition, situations may arise in production in which it is necessary to capitalize materials before receiving documentation reflecting their actual cost.

In such cases, enterprises use accounting prices, which can be:

• the price fixed in the supply contract;
• planned price based on actual cost;
• approved fixed price;
• the average price of a group of homogeneous materials combined with each other, accounted for as one object;
• the cost actually established in the previous period (month, year).

In the first four cases, deviations are included in the composition (TZR).

Actual cost arises from:

• amounts for settlements with suppliers;
• settlements with intermediaries;
• costs for delivery, procurement, storage of valuables;
• other costs not included in the previous groups.

To account for deviations of planned prices from actual prices, account 16 “Deviation in the cost of material assets” is used in correspondence with account 15 “Procurement and acquisition of material assets”.

Attention! The chosen method of accounting for inventory items must be recorded in the accounting policy. It is necessary to prescribe in detail the use of certain accounts, the methodology for calculating and assigning to costs the amounts of deviations in the cost of inventory items, if the enterprise uses planned prices.

Characteristics of accounts 15, 16 and their features

Count 15 is active-passive, but in its own way economic essence has all the signs of being active, since it reflects information about the material assets of the enterprise. The actual value of the MC is accumulated on the account. Then, in correspondence with the account. 16 the differences between actual and accounting prices are revealed. The debit balance of the account reflects inventory items in transit that belong to the enterprise, but have not yet arrived at the warehouse.

Count 16 is active-passive, similar to count. 15, showing signs of being active. Reflects the deviation of the actual cost from the planned cost, recorded on accounts 10, 41, 07.

Typical entries for accounting for cost deviations of inventory items

Let's look at account correspondence using examples.

Boards were purchased for the construction workshop of the Alpha company: 400 linear meters of edged material at a price of 200 rubles per meter, including. The planned price of the MC is 150 rubles per meter, lower than the actual one.

Postings:

• D 10 K15— 60,000.00 rub. (150*400) – boards were capitalized to the warehouse at discount prices.
• D 15 K60
• D 19 K60– 12203.00 rub. – VAT.
  —————————————————————-
  RUB 80,000.00 (400*200).
• D 16 K15— 7797.00 rubles (67797-60000) – reflects the excess of the actual price of the boards over the accounting price (overexpenditure).

Let the planned price of boards under the same conditions be 250 rubles per meter, that is, higher than the actual one.

• D 10 K15– 100,000.00 (250*400) — boards were accepted at discount prices for the warehouse.
• D 15 K60— 67797.00 rub. – actual cost of received boards.
• D 19 K60– 12203.00 rub. – VAT.
  —————————————————————-
  RUB 80,000.00 (400*200).
• D15 K16– 32203.00 rubles (100000-67797) - reflects the excess of the accounting price of the boards over the actual one (savings).

At the end of the month, in proportion to the cost of materials, their increase in price is written off to the debit of those accounts to which the materials themselves were written off:

• D 20 (23,29,25,26, etc.) K 16.
• The increase in price of sold MC is written off to account 91/2.
• D 91/2 K 16.
• The increase in the price of goods sold is written off to account 90/2.
• D 90/2 K 16.

If the accounting price exceeds the actual price (a credit balance appears on account 16), deviations are also calculated. Reversal entries are made similar to those given above. Amounts are most often written off in proportion to the cost of materials.

Example

Let it be at 1.01. of the current month on account 16 there is a loan balance of 3,800 rubles, a debit turnover of 5,700.00 rubles, and a credit turnover of 1,100.00 rubles. At the end of the month there will be debit balance in the amount of 800 rubles, subject to distribution. On account 10, the balance as of January 1 of the current month is 2,000.00 rubles, receipt of materials in the amount of 78,000.00 rubles, write-off to production - 40,000.00 rubles. Wiring - D 20 K10- 40,000.00 rubles – materials are written off for production at discount prices.

We will calculate the amount of deviations to be written off. Cost of materials 2000+78000 = 80000.00 rubles. 800/80000= 0.01. 0.01 *40000= 400 rubles. Wiring - D 20 K 16- 400.00 rubles.

Analytics for account 16 is organized by inventory groups with a similar level of deviations of accounting prices from actual indicators. It is advisable to combine it with a grouping of materials of the same type in purpose and use in the production process.

Methods for writing off deviations

The company has the right to choose its own methodology. Guidelines for accounting of MPZ (Order of the Ministry of Finance No. 119-n, clause 88) offer a number of options:

1. Write-off of deviations in general to the accounts of production costs or distribution costs, similar to those used to write off the materials themselves. Applies when specific gravity costs not exceeding 10% of the accounting value of the MC.
2. Write-off based on their share as a percentage of the cost of certain MCs at discount prices at the beginning of the month. If this method significantly reduces the accuracy of the indicators, the data is adjusted in the next month by the amount of the resulting write-off differences. At the same time, the maximum materiality standard is set at 5%.
3. Write-off according to the standard for the proportion of deviations to the accounting value of the MC. If the actual data reveal a strong difference from the standards, adjustments are made to the distributed deviation indicators.
4. Write-off of deviations in full on a monthly basis to the cost of consumed inventory items. This method is possible if their share in the cost of materials at discount prices is not higher than 5%.

Deviations from the actual cost occur when accounting for material assets at planned prices. Deviations are reflected in accounts 15 and 16 of accounting. The enterprise independently chooses the method of distribution of deviations and enshrines it in its accounting policies. In this case, it is advisable to be guided by the “Methodological guidelines for accounting for inventories” approved by the Ministry of Finance.