The reconciliation report is usually drawn up by organizations between which long-term cooperation has been established. If one company periodically shipped goods to another, performed work or provided services for it, and the second repeatedly transferred funds, and in “round” amounts, then one of the parties probably incurred a debt. A reconciliation report will help clarify its amount. Read about for what other purposes this document will be useful, in what order the reconciliation is carried out and how its results are compiled.

The law does not oblige counterparties to periodically reconcile their accounting data to determine the amount of debt. The parties carry out reconciliation on their own initiative. And the results of this reconciliation are documented in a special document - an act.

Why do you need a statement of reconciliation of accounts?

A timely and correctly executed reconciliation report will allow you to avoid errors in accounting and tax accounting. If the debt reflected in the reconciliation report matches your data and the counterparty’s data, this means that business transactions with the specified counterparty are reflected correctly in the accounting records, and no shipments or payments are missed or “doubled.”

In addition, the act can be useful not only for tax and accounting. For example, an organization has signed a statement of reconciliation of settlements with the buyer, and the document confirms the amount of his debt. It later turned out that the buyer did not repay his debt on time. In this case, the organization will be able to present a statement of reconciliation of settlements in court as evidence of the existence of the counterparty’s debt.

Also, the act of reconciliation of calculations is an important document when writing off debt after the expiration of the statute of limitations. Let us recall that the general limitation period is three years (Article 196 of the Civil Code of the Russian Federation). At the same time, according to paragraph 2 of Art. 200 of the Civil Code of the Russian Federation for obligations with a certain period of performance, the limitation period begins at the end of the performance period. For example, the limitation period for a claim for payment for goods, work or services begins on the day following the day of payment in accordance with the terms of the contract. However, this period is interrupted and begins again, in particular, from the day when the debtor performed actions indicating recognition of the debt (Article 203 of the Civil Code of the Russian Federation). And signing a statement of reconciliation of accounts is precisely one of such actions. This is stated in paragraph 20 of the resolution of the Plenum of the Supreme Court of the Russian Federation dated November 12, 2001 No. 15, the Plenum of the Supreme Arbitration Court of the Russian Federation dated November 15, 2001 No. 18. Thus, from the date of signing the statement of reconciliation of calculations, the limitation period is counted anew.

Example 1

Trio LLC as of February 1, 2015 has accounts receivable in the amount of 118,000 rubles. for goods sold. The goods were sold on December 20, 2011, according to the terms of the contract, the buyer had to pay no later than January 20, 2012. A reconciliation report with the buyer, indicating the existence of a debt, was signed on July 15, 2012. When the buyer’s debt can be considered bad and written off reason for the expiration of the statute of limitations?

The limitation period begins at the end of the period for fulfilling the obligation under the contract. Trio LLC fulfilled its obligations and delivered the goods to the buyer on December 20, 2011. The last day on which, according to the contract, the buyer had to pay for the goods was January 20, 2012. And after this date, the statute of limitations had to be counted. However, the buyer admitted his debt and signed a reconciliation act on July 15, 2012. From that day on, the limitation period was interrupted and the countdown began again. Therefore, the end of the three-year limitation period falls on July 15, 2015. The next day, that is, July 16, 2015, if the debt is not repaid and the buyer does not take any action to recognize it, the receivables can be written off as hopeless.

There is also a situation when the parties will need to draw up a statement of reconciliation of payments. We are talking about mutual offset. If at least two agreements have been concluded between two persons, and there are mutual debts to each other under them, then it is easier not to transfer funds, but to enter into an agreement on the offset of debts under the agreements. In this case, the lesser of the two debts is repaid by offset. A settlement reconciliation act will help clarify the amount of mutual debts that can be offset.

Example 2

Alpha LLC, under a supply agreement, shipped goods to Beta LLC throughout 2014. The amount of debt of Beta LLC as of February 1, 2015 amounted to 150,000 rubles. However, in January 2015, LLC Beta provided LLC Alpha with transport services worth 158,000 rubles, the payment deadline under the agreement was no later than January 20, 2015. The parties decided to offset the debts. For what amount can a netting agreement be drawn up?

Alpha LLC and Beta LLC have mutual debts to each other. The smaller of them can be repaid by offset. According to the accounting data of Alpha LLC, the smaller debt of Beta LLC to Alpha LLC for goods supplied is in the amount of 150,000 rubles. For this amount, the parties have the right to draw up an agreement on mutual offset. However, since the goods were supplied several times throughout 2014, in order to avoid errors, it is better to clarify the amount of debt by drawing up a statement of reconciliation of payments between Alpha LLC and Beta LLC.

For what period should reconciliation be carried out?

Before reconciliation, you need to determine the period for which data should be included in the document being compiled. If reconciliation of settlements has already been carried out by counterparties earlier, then everything is simple. Data for a new reconciliation is taken for the period from the end of the previous reconciliation. Accordingly, the debt at the end of the previous reconciliation will be the amount of debt at the beginning of the current reconciliation.

In the case when reconciliation between counterparties is carried out for the first time, the most reasonable thing is to include data for the entire period of cooperation. But it's difficult. In particular, there were too many operations. Then the reconciliation can be carried out in stages. The parties must agree, for example, that a reconciliation will now be carried out for the period from the beginning of the current or last year to today's date. If necessary, they can reconcile later for previous periods if the results of the current reconciliation do not come to a single amount of debt.

In what order does reconciliation usually take place?

The act of reconciliation of settlements between counterparties is drawn up according to the data of the two parties. However, in practice, it is unlikely that the accountants of the two organizations will find time to sit side by side and reconcile accounting data. As a rule, reconciliation is carried out in this order. The organization initiating the reconciliation informs the other company, its business partner, about the need to conduct a reconciliation and draw up a report. Next, the accountant of the first organization displays the amount of debt from his accounting data and informs the representative of the second organization about this. If the second company agrees with the amount of debt, then the reconciliation can be considered completed. The accountant of the first organization draws up a report, prints it out in two copies, signs it with his manager and submits it to the second company for signature.

If the second organization has objections regarding the amount of debt, then it is necessary to act differently. We propose the following algorithm of actions:

1. The accountant of the first organization fills out only his part of the act and sends the document by e-mail or fax to the accountant of the second organization.

2. The second company's accountant updates his accounting information and discrepancies are identified.

3. The party that made an accounting error corrects its accounting data.

4. The accountant of the first organization creates a new, already adjusted statement of reconciliation of calculations, including data from both parties to the agreement. The act is drawn up in two copies and no longer contains any discrepancies.

5. The reconciliation report is signed by the heads of both organizations and stamped.

Example 3

Romashka LLC sells goods to Rezeda LLC under a supply agreement. Romashka LLC drew up a statement of reconciliation of settlements between organizations, which reflected the amount of debt of Rezeda LLC to Romashka LLC, equal to 315,800 rubles. Reseda LLC, having received the document by email, did not agree with the amount of the debt. According to Rezeda LLC, the debt amounted to 256,800 rubles. It turned out that Romashka LLC records sales of goods in the amount of 59,000 rubles. was entered twice. What does an accountant at Romashka LLC need to do?

First of all, adjustments should be made to accounting and tax accounting. “Double” sales may lead to overpayment of VAT and income tax. Therefore, if tax returns for the period when the error was made have already been submitted, it would be advisable to submit updated returns. Let us remind you that when overpaying tax, the taxpayer is not required to submit an updated return, but has the right to do so (Clause 1, Article 81 of the Tax Code of the Russian Federation). However, when submitting a “clarification,” the tax inspector will make changes to the organization’s tax card, which reflects the amount of tax debt, so it is better not to neglect this right.

After making corrections to the accounting, the accountant of Romashka LLC must generate a new reconciliation report, which will contain the correct amount of debt of Rezeda LLC - 256,800 rubles. The completed reconciliation report will be signed in duplicate by the heads of both companies.

What is reflected in the reconciliation report

The reconciliation report reflects business transactions carried out between two counterparties for a certain period and displays the amount of debt. There is no unified form for the act of reconciliation of settlements between counterparties. The organization must develop the form of the act independently and approve it as an annex to the accounting policies. Let us note that, according to the Federal Tax Service of Russia (letter dated December 6, 2010 No. ШС-37-3/16955), the reconciliation act is not the primary accounting document confirming the completion of a business transaction, since the financial condition of the parties does not change. Therefore, reflect in the act all the details established for primary documents in paragraph 2 of Art. 9 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”, not necessarily. We recommend including the following information in the document:

— name of the document — act of reconciliation of calculations (indicating the names of organizations);

— date and place of drawing up the document;

— document number;

— the period for which the reconciliation was carried out;

— details of the agreement concluded between the parties;

— the amount of debt of one of the counterparties (indicate which one) at the beginning of the period for which the reconciliation is being carried out;

— the amount of business transactions carried out between counterparties (each party enters its data);

— dates of business transactions between counterparties (each party enters its accounting data);

— details of documents confirming the completion of business transactions between counterparties (each party enters its credentials);

— the amount of debt of one of the counterparties (indicate which one) at the end of the period under review;

— there are discrepancies in the parties’ credentials;

- signatures and seals of the parties.

Note that if several agreements have been concluded between the parties, they can choose: to include in the act data for only one agreement or for all of them at once. In the second case, when indicating data on the shipment of goods (provision of services, performance of work) or payment, it is necessary to clarify under which specific agreement this business transaction was carried out. In addition, the final amount and the initial amount of debt can be divided in accordance with the agreements.

One more nuance. The amounts of business transactions shown in the reconciliation report are usually grouped in the same way as they are reflected in the debt accounting accounts: by debit or by credit. For example, the supplier will reflect the cost of goods sold on accounting account 62 and in the debit reconciliation statement, and the buyer - on accounting account 60 and in the credit statement. On the contrary, the supplier will enter the payment amount in the “credit” column, and the buyer will enter the “debit” column.

A sample of the completed reconciliation report is given in the appendix.

FYI

In order for the reconciliation act to subsequently be presented in court as evidence of recognition of the debt by the counterparty, it must be signed by the heads of both companies (or personally by the individual entrepreneur). In addition, the act can be signed by a person authorized to do so by the head of the organization (individual entrepreneur) on the basis of a specially issued power of attorney.

To reconcile mutual settlements, legal entities and individual entrepreneurs often draw up a corresponding act. The legislation does not provide for a single template and obligation to use this particular document, so each company can develop its own form. A ready-made example and instructions for filling out are presented in the article.

Recording of expenditure transactions of each company is mandatory. For this purpose, payment documents, receipts, invoices, orders and other papers are drawn up. However, in practice there is a need to compare mutual settlements between two or more counterparties, for which a reconciliation report is drawn up.

As a rule, it is signed by legal entities, as well as individual entrepreneurs. The names of the parties are similar to those indicated in the relevant agreements:

• "Customer";
• "Executor".

The document reflects all types of transactions between companies (or individual settlements, selectively) for a specific period - month, quarter, year (the reporting period is determined by agreement). Accounting staff are responsible for registration. They produce:

• drawing up an act;
• reconciliation with the data that came from the counterparty.

The document can be drawn up as an annex to the contract or as a separate document. And in this regard, we can conditionally distinguish 2 varieties:

1. Appendix to the main agreement - for example, to a supply contract. In this case, the document is an integral part of this agreement and has no legal force on its own, in the absence of a basic agreement. As a rule, such records record information about all operations that took place within the framework of a given agreement.
2. An independent document that is used outside of connection with a specific contract. It combines mutual financial settlements for a specific period of time (or for individual groups of goods and services).

The supply agreement should additionally specify the terms of reconciliation of mutual settlements, the timing and procedure for signing the act. Otherwise, an unscrupulous counterparty may evade signing the paper.

Form and sample document

As a rule, it is a summary table with a description of each type of operation (service, work) and its amount. The document must reflect the details and names of both parties and record the presence/absence of the customer’s debt to the contractor on a specific date.

The form and sample of the mutual settlements reconciliation act are presented below.

The number of copies is determined by the number of parties, so the minimum is 2 original documents that have equal legal force.

Instructions for compilation

First, you need to pay attention to a few recommendations:

1. The document must indicate the reporting period for which the reconciliation is made.
2. You should always indicate the date it was compiled. It does not have to be related to the reporting period. For example, the act was drawn up on January 29, 2018, while the reporting period is from January 1, 2017 to December 31, 2017.
3. The parties indicate not only the types of transactions (services), but also the documents on the basis of which they were recorded (for example, invoices).
4. As a rule, they indicate not only the total amount, but also the opening balance (balance).
5. At the end of the page, representatives of the parties put their signatures. As a rule, the chief accountant has the right to sign. It can also be signed by managers - this is especially important in cases where there are disagreements between partners regarding settlement transactions.

PLEASE NOTE. In some cases, the company does not use the usual blue print. Then the representative just needs to put his own signature, decipher it (last name, initials) and indicate his position.

Thus, drawing up an act allows you to simplify the procedure for reconciling mutual settlements and confirm the fact that there are no claims between the customer and the contractor. The document is usually drawn up in printed form; erasures and corrections are not allowed.

Reconciliation report- this is a document reflecting the state of mutual settlements between the parties (organization - counterparty) for a certain period (usually a month or quarter).

According to the Letter of the Ministry of Finance dated February 18, 2005 No. 07-05-04/2, “the current legislation does not provide for the form of an act of reconciliation of payments of business entities, i.e. the organization, if necessary, can develop forms of settlement reconciliation acts independently.”

Features of filling out the reconciliation report

The reconciliation report is drawn up by the accounting department of the enterprise in two copies, endorsed with the seals and signatures of the chief accountant and manager and sent to the other party. The counterparty's accounting department, which has received the reconciliation report, must check the register of all transactions contained in the report and enter its own data into the report. If there are discrepancies, information about this is recorded at the end of the document. The act is signed by the accountant and the manager, sealed with the seal of the organization - 1 copy remains in the accounting department, the other is sent to the partner who initiated the reconciliation.

Evasion from signing the act of reconciliation of mutual settlements is grounds for consideration of the case in court if the counterparty's claims are confirmed by relevant documents. Some organizations, when sending a settlement reconciliation report form to the counterparty, indicate the time frame within which it is necessary to send the signed document or repay the debt. The court does not take into account violation of these terms if they are not specified in the contract.

It is allowed to stipulate in the contract the following:

• the need to reconcile calculations;
• the timing of such inspection and its frequency;
• the procedure for reconciliation;
• the timing of signing the reconciliation report or for a reasoned response about disagreement with its results;
• preliminary approval of the form of the reconciliation report.

The most effective clause of the agreement regarding reconciliation of mutual settlements is penalties in case of failure to fulfill the terms of the contract.

If one of the parties fails to fulfill its obligations under the contract, the sealed and reconciliation act is attached to the statement of claim to the court along with other evidence of debt and can serve as both indirect evidence of recognition of the debt (if the act is signed by the other party) and evidence of refusal to recognize the debt (in in case of failure to sign the act).

In addition, the reconciliation act may be the basis for interruption of the limitation period. The general limitation period is 3 years. If, before the expiration of this period, the debtor organization puts a stamp and signature on the act of reconciliation of mutual settlements, it thereby acknowledges its debt. The limitation period will be interrupted and will begin to be calculated anew from the moment the debtor signs the act (Article 203 of the Civil Code of the Russian Federation).

The act of reconciliation of mutual settlements between organizations that do not have property disputes is purely technical in nature and can only be signed by the chief accountants of both organizations. But such an act will not be accepted as evidence in court.

Reconciliation of settlements with a partner organization can be carried out both under any specific agreement (supply, invoice), and in general for all commercial relations with this counterparty for a certain period. The obligation to use reconciliation acts by the parties to the contract is not established in Russian legislation, however, such acts are constantly used in business document flow.

Reconciliation of mutual settlements can be initiated by any party: both the debtor and the creditor. Moreover, the need to carry out this kind of procedure can be prescribed by a special order, or it can be enshrined in the regulations on document flow in the organization.

In order not to make mistakes in mutual settlements, legal entities and individual entrepreneurs draw up a reconciliation report based on the results of the period.

What is a reconciliation act

An act of reconciliation of mutual settlements is a document that is drawn up by two legal entities or a legal entity and an individual entrepreneur in order to coordinate payments and understand whether one owes the other.

This is not a binding document: it is executed if both parties agree to sign it. Despite this, the reconciliation act is used by most organizations in all sectors of the economy.

What is it used for?

Typically, companies reconcile data against specific contracts or invoices for a specific period of time. The purpose of drawing up a reconciliation report is to find and record discrepancies in all cash receipts.

Identified debt helps the parties agree on the timing of its repayment. The reconciliation act together with the contract, invoices, invoices will confirm the violation of deadlines when going to court.

A statement of reconciliation of mutual settlements must be drawn up annually in order to repay debts, if any. Article 196 of the Civil Code establishes the limitation period for cases related to debt repayment. And according to Art. 200 of the Civil Code of the Russian Federation, you can file an application with the court no later than three years from the date of discovery of the debt.

If you do nothing within three years, the debtor in court may argue that the statute of limitations has expired. The court will rule in his favor, and you will not get your money.

The limitation period can be interrupted. To do this, you need to draw up and sign a reconciliation report within three years after the debt arose. If the debtor who signed the deed has not paid the debt, then you can go to court, which will make a decision to interrupt the statute of limitations. And you will have three more years to collect the debt.

Who is involved in drafting the document?

Any of the parties to the agreement may request a reconciliation report. It is compiled by an accountant using financial documents: bills, invoices, certificates of work performed, etc.

Before sending the document to the counterparty, it is signed by the chief accountant, head of the organization or other authorized person. The reconciliation act will have legal force if it was signed by the head of the organization or the accountant has a power of attorney that allows him to sign all important documents of the organization.

How to reconcile calculations

The reconciliation report is drawn up according to one of the following items:

• By product name or article number.
• According to the agreement.
• For a specific delivery.
• For a certain period of time.

It is better to draw up an act after receiving the money closing the contract, or after the goods have been delivered.

It happens that a reconciliation report is drawn up when conducting an inventory of the organization’s property and funds. Typically, after such a check, receivables or payables are discovered. Based on the results of the inventory, you must immediately draw up a reconciliation report and send it to the counterparty.

How to make a reconciliation report

There is no generally accepted standard form for drawing up an act. The document is drawn up in free form or according to your own template.

Typically, the act consists of an introductory part, which indicates the name of the document, the date of its preparation, the purpose and details of the organizations that signed it, and tables that indicate the dates of transfer of money and receipt of goods, details of supporting documents, debit and credit amounts.

The act is printed in two copies. Each side gets its own.

Send the signed and completed acts to the counterparty. The counterparty verifies the information specified in the document. If there are no discrepancies, then the counterparty signs the act, keeps one copy for himself, and sends the second one back.

Since 2016, documents need not be certified with a seal. But it is better to do this, because without a seal the reconciliation act will not be valid in court.

To ensure that the other party signs the reconciliation report more quickly, indicate the time frame within which the counterparty must return the second copy.

How to create an act in Elba

Elba generates a reconciliation report in the “Counterparties” section → desired counterparty → create a new → period for reconciliation. The act will contain data from the “Money” and “Documents” sections.

For example, if an individual entrepreneur in Elbe has an outgoing invoice, an incoming act and a receipt in the “Money” section from one LLC, then the reconciliation act will look like this:

According to this act, the LLC owes the individual entrepreneur 119,400₽, and if the LLC signs it, it will agree with the debt.

Reconciliation of mutual settlements and drawing up of an act are carried out when making trade transactions and determining the financial obligations of the parties. The statement of reconciliation of calculations is a secondary document. When drawing up a reconciliation report, the occurrence of disagreements between the parties is minimized.

Reconciliation of mutual settlements is a procedure in which the parties confirm the absence or presence of debt in the settlements. This is necessary to prevent the occurrence of controversial situations, or to quickly resolve them.

The counterparty may refuse to carry out a reconciliation report, but this often means concealing the debt.

According to the law, a company cannot force a counterparty to force a reconciliation. The act is drawn up on a voluntary basis.

In what order is reconciliation of mutual settlements carried out?

Reconciliation procedure:

• Oral discussion of obligations;
• Providing data on debt obligations;
• Entering data into the reconciliation report;
• Attaching to the settlement reconciliation report a link to the agreement between the parties;
• Applying the necessary signatures and seals. Particular attention is paid to the accountant’s signature, without which the act will not be valid.

What documents are required for mutual settlements?

Is it necessary to draw up a reconciliation report?

Reconciliation of calculations and drawing up a report are required in the following cases:

• Providing the buyer with installment plans or deferred payment;
• Constant cooperation between seller and buyer;
• The company offers a wide range of products;
• High cost of goods;
• Further conclusion of agreements between the seller and the buyer.

Drawing up an act is mandatory for insuring an enterprise. If the counterparty does not want to spend time and effort on drawing up the act, you should carry out the reconciliation yourself.

Who fills out and signs the act form?

The preparation and signing of the act is carried out by an employee of the company’s accounting department. Each company creates your own form of reconciliation statement, since its form is not determined by law. The accountant enters all the provided data into the document and puts his signature in a certain place in the act.

Have you been tasked with drawing up an accounting policy, but you don’t know how? The article will give you all the answers.

In addition to the accountant, the director of the company also signs.

After drawing up the act, both copies are provided to the counterparty for signature.

Algorithm for drawing up an act of reconciliation of mutual settlements

The document can be drawn up in free form, since the legislation does not provide for a single, unified form. When filling out, you can follow the template.

When drawing up the act, you should pay attention to:

• Indication of the reasons why it is necessary to draw up an act;
• Full name and passport details of the parties;
• The exact date of preparation and signing of the document;
• Indication of the calendar period during which the calculations will be adjusted;
• Details of contracts;
• Amount of debt of the parties;
• Stamps and signatures.

Most often, the reconciliation act is drawn up in the form of a register of documents, which are ordered by date of creation and have all the necessary signatures and seals. A reconciliation report should be drawn up at the start of cooperation, completion of a transaction, or immediately after signing the last act.

How to assign additional responsibilities to an employee? You will find all the information

If there are no details of any party in the document, the act does not become invalid, but has less force in court, provided that all other necessary data is correct.

Main sections of the mutual settlements reconciliation report:

• Date of drawing up the act;
• Name of the organization drawing up the act and details of the counterparty;
• Indication of the full names of officials;
• Name of the operation;
• Indication of debit and credit amounts.

Form, details and structure of the act of mutual settlements

The act of mutual settlements can be drawn up in any form. The act must include all the details of the parties, an indication of the reconciliation periods, and the balance for the beginning and end of the period.

The information in the act is provided sequentially. The amounts of credit and debit, as well as the names of transactions, are entered into the table.

The act of mutual settlements may have several pages, one for each product item.

Requirements for document execution

Basic requirements for registration, without which the document has no legal force:

• The presence of signatures of the accountant, director and counterparty (debtor), without which the document is not valid;
• The reconciliation report must be drawn up on company letterhead. Financial and spelling errors are not allowed;
• Two authentic copies of the document signed by the parties;
• On the part of the compiler company, either the director or the chief accountant signs. Their signatures must be certified with personal seals.

Where can I download a free sample act?

You can download the reconciliation report in Excel format for free

Optimal timing for reconciliation

The act is drawn up for any period necessary for reconciliation. It can be compiled for a month or a year. There are no strict requirements for registration, timing and frequency.

How to apply for an advance yourself so that there are no problems. The article will give you all the answers.

Basic rules for drawing up a reconciliation report for mutual settlements:

• Legally correct form of the act;
• Drawing up an act by the chief accountant of the enterprise;
• Availability of all necessary details of the parties;
• The presence of a reference to the main agreement between the parties;
• The period for which the data is reconciled;
• Availability of seals and signatures of all parties. Without the signature of the counterparty, the act is not valid.

By placing your signature on the document on reconciliation of mutual settlements, the counterparty acknowledges the existence of a debt that must be repaid.

The role of the act of mutual settlements in the legal process

When controversial issues arise and one of the parties goes to court, the act of reconciliation of mutual settlements plays an important role.

If you have a reconciliation document, you can avoid the process of proof, since all the necessary data is indicated in the act and certified with a seal and signature. The act of reconciliation of mutual settlements is significant evidence.

When attempting to resolve a dispute out of court, the act of reconciliation of mutual settlements is confirmation of the party’s recognition of the existence of debt obligations.

Only the reconciliation act that is signed by both counterparties, the accountant and the director of the company, has legal force.

The counterparty may refuse to fill out the reconciliation report and affix a personal signature to the document. It is impossible to legally influence his decision.

You can protect yourself from such situations by specifying the mandatory completion of a reconciliation report in the contract for the provision of services or the sale of goods.

What to do if the settlements were incorrect?

When disputes arose in judicial practice, judges often expressed the opinion that the reconciliation act does not serve as the main evidence of the existence of a debt to the counterparty, but is still a significant reinforcement of other documents indicating it.

will tell you how to quickly and easily draw up this document.

If there is an act, the judge has the right to increase the statute of limitations for consideration of the claim. In this case, the beginning of the period is calculated based on the date indicated in the document, without taking into account the date for which the dispute arose between the parties.

The signing of a reconciliation report by the counterparties is evidence that the parties confirm the existence of a relationship between them and indicate the exact data necessary for reconciliation of calculations.

The document is evidence of the absence of debt obligations.

Do you want to reconcile mutual settlements in 1C? Watch the following video for detailed recommendations: