One of the most extensive and sometimes very complex topics for those who are just diving into accounting.

A little theory

Today we are considering a topic in which the terms “costs and expenses”, “grouping by costs and expenses”, “classification” are constantly encountered. How do you figure out which is which? When I looked at books on accounting, each time I caught myself asking myself the question: “In the examples, are these costs or expenses? What is the correct term to use? It seems that the author uses costs and in the next sentence already uses the term costs. Confusion, that's all.

Let us now repeat the meaning of these terms once again, so that later we can clearly perceive what we mean when we say them. Fine?

Costs are the exchange of monetary resources for something else that the business can store and use. For example, the company bought goods and materials. Spent money, but did not lose it, because “money turned into other resources.”

The transfer of materials to production or household needs occurs as follows:

• the cost of these materials is calculated, for example, the average cost.
• Due to posting, materials are reduced by 10th account in the calculated amount and quantity
• and this amount comes to the cost accounts (20, 23, 25, 26, 44)
• until the end of the month, such accumulated amounts can safely be said to be expenses

But when the process of closing the month begins, and these costs begin to participate in the calculation of the financial result, then they turn into the concept of expenses.

Those. these are costs taken into account for the financial result to calculate profit, from which “Income Tax” is then taken. Let’s look at cost accounts accounting V the following types activities:

Provision of services

There are mainly two cost accounts used here - 26 and 91.2.

Moreover, the 26th account accumulates expenses over the course of a month, which will then go to the 90th account, but as expenses. When account 26 is closed (transferred) to account 90, it is called the direct costing method.

A 91.2. the account is immediately an expense, since it itself is already a formula for the financial result. From previous articles we already know that account 91.2 includes such basic expenses of the enterprise as bank services for servicing the current account and interest on the loan.

Account 26 for services includes all other costs: employee salaries, premises rental, office supplies, Internet services, communications, taxes wages, depreciation of fixed assets. Those. basically everything that relates to current activities. Let's look at the 26th score, let's look at its characteristics.

Trade

Accounting account 91.2 accounts, sometimes 26, are also present in trading. Still, the main accounting account costs in trade is account 44 “Sales expenses”. Look at its characteristics.

Chart of accounts from the 1C Accounting 7.7 program

Chart of accounts from the 1C Accounting 8 program

We see that the account is analytical: there are subaccounts and subcontos. The account is fully active, so the accumulation of expenses will be on the debit side, and the write-off will be on the credit side of the account.

How does 44 count work?

To begin with, let us remember that 44 includes those costs that are incurred in the trading process. If the company is engaged only by trade, then in accounting she will have 44 and 91.2 cost accounts. The most common expense items for trading companies are the wages of sellers and taxes on them, rent, utility bills and everything else that is associated with the place of trade. They repaired the electrical wiring in the store (they did us a favor) - that will also go towards bill 44. If there is a dedicated accountant responsible for the operation of a retail outlet, then all of his wages and taxes from it will go to account 44.

If the company, in addition to trade, also provides services, or there is production, then the wages of the chief accountant, manager, manager’s driver, rent and electricity in the main office, etc. - all this will go to the 26th count. Did you get the point?

Special types of costs. Trading organizations have special types of costs: transport and commercial costs for sale. What's interesting about them? Let's figure it out.

Fare

When buying a product, each company would be happy if the supplier, at the same price that sold us the product, also delivered it to our warehouse. But this doesn't happen. Our company always has additional costs for delivering goods to its warehouse. And the further away the supplier is, the higher the overhead (transport) costs.

As a result, we have the delivered goods at the purchase price and some cost for delivery (the cost of transportation costs). Now we have a dilemma: how to handle these transportation expenses? We are allowed two ways:

First way. Take the shipping amount, calculate the proportion and distribute the shipping amount for each item purchased. Document all this by posting to account 41. In this case, the price of the purchased product in the company’s warehouse and in the reports will be as accurate as possible.

And when this product is sold, the most accurate purchase price will be included in the financial result formula. That part of the goods that remains unsold will also contain part of the transport, don’t you agree? In other words, excess transportation costs will not be included in the financial result formula.

Second way. The purchased goods are accounted for 41, and transportation costs are accounted for 44. Then at the moment of “closing the month” 44 the entire account for 90 will be closed. It turns out that transport vehicles were included in the formula, but all the goods were not sold or were not sold at all. In other words, we have unreasonably increased costs, but this is impossible.

In this case, transport costs on account 44 will go to account 90 only in the part in which the goods were sold, i.e. in proportion to the goods sold. As a result, the transportation costs available to our company, when closing 44 accounts, will not all go to 90, don’t you agree? The amount of transportation costs will remain, i.e. 44 account will not be closed entirely - there will be a balance.

Business expenses

These include costs that contribute to the promotion and sale of goods. The most common are packaging, advertising, and marketing activities.

Production

As you noticed, we are moving forward. The production combines 26 counts, 44 counts and 91.2 counts. In addition, it also has its own main accounting accounts - 20, 23, 25, 26, 28.

91.2 and 44 accounts work the same way as for previous types of activities. But the 20th accounts work in a special way. Let me tell you very briefly now.

Basic accounting accounts in production: 20, 25, 26

About 26 count we can say that he collects the expenses of the entire enterprise such as management, administration. Those. all expenses that cannot be attributed either to trade (44 account) or to production (20, 23, 25, 28). In other words, account 26 is an accounting of administrative expenses for the entire business.

20 count- this is an account for accounting for the production of products itself, but... 23 and 25 are also accounts involved in the production of products. What is the difference? The point is that account 20 first collects only those costs that can be directly attributed to a specific type of product.

25 count collects those costs that cannot be accurately attributed to the specific products being manufactured, but only to the workshop. An example is indispensable here.

Let’s take one workshop, one machine, one type of product, no matter how many employees. Let them work in turns, in shifts, as they wish. What is production (let's simplify) - this is the cost of raw materials, employee salaries, payroll taxes, electricity for the machine, depreciation of the machine, depreciation or rent of the workshop. Under our condition, all costs incurred immediately fall on this one specific type of product.

Let's complicate production, bringing it closer to the real thing. There is still only one workshop, one machine, two types of products, 4 employees. Two people produce the products, one is a watchman, one maintains the cleanliness of the premises.

Well, how can we now accurately determine the costs of electricity, depreciation of a machine, depreciation (rent) of a building, wages of a watchman and technical personnel, payroll taxes for a specific type of product manufactured? What if this watchman guards two workshops? Do technical personnel only clean this workshop and production area?

It turns out that part of the costs is no longer so easy to immediately attribute to the 20th invoice for a specific type of product, don’t you agree? This is what the 25 count is for.

In accordance with PBU 10/99 “Expenses of an organization”, approved by order of the Ministry of Finance of Russia dated 05/06/1999 No. 33n, all expenses, depending on their nature, conditions of implementation and areas of activity of the organization, are divided into expenses for common types activities and other expenses (operating, non-operating, emergency).

Expenses from ordinary activities (when this is the subject of the organization’s activities) include expenses associated with:

¦ provision for a fee for temporary use (temporary possession and use) of its assets under a lease agreement;

¦ provision for a fee of rights arising from patents for inventions, industrial designs and other types intellectual property;

¦ participation in the authorized capitals of other organizations;

¦ reimbursement of the cost of fixed assets, intangible assets and other depreciable assets, carried out in the form of depreciation charges (except for depreciation charges for the creation of non-current assets of organizations, for the preparation and development of new production facilities);

Operating expenses include all of the above expenses, if they are not the subject of the organization's activities.

Non-operating expenses include:

¦ fines, penalties, penalties for violation of contract terms;

¦ compensation for losses caused by the organization;

¦ losses of previous years recognized in reporting year;

¦ amounts accounts receivable for which the deadline has expired limitation period, other debts that are unrealistic to collect;

¦ exchange rate differences;

¦ the amount of asset depreciation;

¦ transfer of funds (contributions, payments, etc.) related to charitable activities, expenses for sporting events, recreation, entertainment, cultural and educational events and other similar events;

¦ other non-operating expenses.

Extraordinary expenses include expenses arising as a consequence of emergency circumstances. economic activity(natural disaster, fire, accident, nationalization of property, etc.).

In relation to the reporting period, all expenses incurred by the organization can be divided into current period expenses and deferred expenses.

Current period expenses include costs recognized in reporting period in the production cost of products, works, services. Such costs may become expenses for ordinary activities if they are recognized in the reporting period in the cost of products, works, and services sold. Costs of the current period that are not recognized in the reporting period constitute costs in work in progress.

Current expenses include expenses that were previously deferred, as well as expenses that have not yet actually been incurred, but are already included in the costs of producing products (works, services), i.e. reserved for the planned amount of upcoming costs. Reserved costs form special reserves, the funds of which are used, as necessary, to pay for vacations, repair of fixed assets, pay annual benefits for long service, etc.

Deferred expenses include expenses that were incurred in the reporting period, but will be included in production cost in future periods.

Such costs are recognized as deferred expenses and are subject to inclusion in the costs of production of products (works, services) in subsequent months.

According to clause 8 of PBU 10/99, when generating expenses for ordinary activities, their grouping must be ensured by the following elements:

v material costs;

v labor costs;

v contributions for social needs;

v depreciation;

v other costs.

For management purposes, accounting organizes the accounting of expenses by cost items. The list of cost items is established by the organization independently.

Classification of expenses by elements and items is of great importance when organizing analytical accounting costs, and therefore influences the algorithms for generating financial reporting indicators - expenses for ordinary activities.

Another significant classification is the classification of costs into direct and indirect.

When calculating the cost of certain types of products (works, services), both full and limited, both for reporting purposes and for management purposes (planning, pricing), expenses are recognized as direct or indirect based on whether they can be attributed directly by (based on primary documents) on the cost of the calculation object (unit of product, specific type of work, service, process, etc.) or not. If they can, then such costs are direct; if not, they are indirect.

In order to generate reporting, the organization must ensure accounting of expenses by operational and geographic segments in accordance with the requirements of PBU 12/2000 “Information by Segments”, approved by Order of the Ministry of Finance of Russia dated January 27, 2000 No. 11n. This means that in cases where an organization operates in certain geographical regions or sells certain goods, produces certain products, performs certain works, provides certain services and at the same time its activities are subject to risks and rewards that are different from the risks and rewards of other regions, goods, products, works, services, such activities are subject to disclosure in reporting.

If different risks are associated with both the geographic region in which the organization operates and the type of product (goods, work, service), then the organization groups information at its own discretion: first, by geographical regions and then by operating segments or first by operating segments and then by geographic regions. The procedure for identifying (selecting) segments consists of conditionally dividing the entire activity of an organization into parts that, in the opinion of the organization, should be presented in the reporting so that the user of the reporting can correctly evaluate the presented information for decision-making purposes.

Classification of expenses in tax accounting

In tax accounting, expenses are divided into expenses associated with production and sales and non-operating expenses.

Costs associated with production and sales include (Article 253 of the Tax Code of the Russian Federation):

v expenses associated with the manufacture (production), storage and delivery of goods, performance of work, provision of services, acquisition and (or) sale of goods (work, services, property rights);

v expenses for maintenance and operation, repair and maintenance of fixed assets and other property, as well as for maintaining them in good (up-to-date) condition;

v development costs natural resources;

v expenses for Scientific research and experimental design developments;

v expenses for mandatory and voluntary insurance;

v other costs associated with production and (or) sales.

Non-operating expenses are defined by the legislator through the criterion of the absence of a direct connection with production and sales and through a specific list of items that can be taken into account as part of non-operating expenses. The list of expenses is not closed. Therefore, any reasonable expenses, other than those directly listed, that are not directly related to production and sales, can be taken into account as part of non-operating expenses.

Expenses associated with production and sales are divided for profit tax purposes into (Article 253 of the Tax Code of the Russian Federation):

Material costs;

Labor costs;

Amounts of accrued depreciation;

Other expenses.

If some expenses with equal grounds can be attributed simultaneously to several groups of expenses, then the taxpayer has the right to independently determine which group the expenses belong to (Clause 4 of Article 252 of the Tax Code of the Russian Federation).

If the taxpayer determines income and expenses using the accrual method, production and sales costs are divided into direct and indirect (Article 318 of the Tax Code of the Russian Federation). Due to amendments made in 2005 to Ch. 25 of the Tax Code of the Russian Federation from January 1, 2005, organizations are given the right to determine the list of direct expenses themselves, securing their decision in accounting policy for tax purposes.

The Tax Code provides for the following direct expenses:

v material costs in terms of costs for:

¦ acquisition of raw materials and (or) materials used in the production of goods (performance of work, provision of services) and (or) forming their basis or being a necessary component in the production of goods (performance of work, provision of services);

¦ acquisition of components undergoing installation and (or) semi-finished products subject to additional processing;

v expenses for remuneration of personnel involved in the production of goods, performance of work, provision of services, as well as the amount of a single social tax and expenses for compulsory pension insurance, used to finance the insurance and funded parts of the labor pension, accrued on the specified amounts of labor costs;

v the amount of accrued depreciation on fixed assets used in the production of goods (works, services).

Direct expenses also include the cost of purchased goods (Article 320 of the Tax Code of the Russian Federation) sold in a given reporting (tax) period, and the amount of costs for delivery (transportation costs) of purchased goods to the warehouse of the taxpayer - buyer of the goods if these costs are not included in the purchase price of these goods. Due to amendments made in 2005 to Ch. 25 of the Tax Code of the Russian Federation, from January 1, 2005, organizations are given the right to determine the cost of purchased goods, taking into account the costs associated with their acquisition.

Indirect expenses include all other amounts of expenses, with the exception of non-operating expenses determined in accordance with Art. 265 “Non-operating expenses” of the Tax Code of the Russian Federation, incurred by the taxpayer during the reporting (tax) period.

In accordance with paragraph 2 of Art. 318 of the Tax Code of the Russian Federation, the amount of indirect costs for production and sales incurred in the reporting (tax) period is fully included in the expenses of the current reporting (tax) period, taking into account the requirements provided for by the Tax Code of the Russian Federation.

In accordance with paragraph 3 of Art. 315 of the Tax Code of the Russian Federation, the following expenses incurred in the reporting (tax) period that reduce the amount of income from sales must be taken into account separately:

1) for the production and sale of goods (works, services) own production, as well as expenses incurred during the sale of property, property rights, with the exception of the expenses specified in paragraphs. 2 – 6 of this paragraph;

2) incurred during the sale of securities not traded on an organized market;

3) incurred during the sale of securities traded on the organized market;

4) incurred during the sale of purchased goods;

5) related to the sale of fixed assets;

6) incurred by service industries and farms when they sell goods (works, services).

Composition of costs in accounting

Clause 6 of Art. 8 of the Law “On Accounting” dated November 21, 1996 No. 129-FZ requires the division of costs into current and capital costs.

Current costs are expenses caused by factors of economic activity of a given reporting period (one operating cycle).

Capital expenditures - business transactions on the use of the organization’s resources, carried out in a given reporting period with the aim of generating income in the future and used over several reporting periods (in several production cycles).

The recognition of costs in accounting is influenced by the accrual principle, according to which the facts of the enterprise’s economic activities relate to the reporting period (and, therefore, are reflected in the accounting records) in which they took place, regardless of the actual time of receipt or payment Money related to these facts. For example, labor costs are included in the cost not at the time of issuing money from the cash register, but on the date the organization owes its employees to its employees.

The list of costs included in the cost should be determined by the enterprise itself based on the economic content of the costs incurred. This right of the organization is enshrined in PBU 10/99 “Expenses of the organization.”

Composition of costs in tax accounting

In ch. 25 of the Tax Code of the Russian Federation reflects the principles of regulating the composition of expenses - in Art. 252, 253 of the Tax Code of the Russian Federation provides a list of expenses recognized for tax purposes and in Art. 270 of the Tax Code of the Russian Federation provides a list of expenses that are not recognized for tax purposes.

Each expense must be considered by the organization from the point of view of economic meaning in order to formulate indicators financial statements and from a tax sense point of view for tax purposes.

In accounting, the main criterion according to which such expenses could be included in the cost is their production nature, i.e. participation in the production activities of an economic entity. At the same time, production should be understood as any activity aimed at generating income, and not just activity related to material production.

In tax accounting, the inclusion or non-inclusion of certain costs in expenses depends on whether the law allows such expenses to be recognized for tax purposes. talk about economic approach This is not always the case, although the Tax Code in part one declared that every tax must have an economic basis (clause 3 of Article 3).

This reference guide will help you understand the correctness of reflecting the organization’s expenses in accounting and tax accounting.

Novice accountants sometimes ask the question of how to bring accounting closer to tax accounting. To avoid mistakes when bringing together accounting and tax accounting, you must first understand what their differences are. The article will help you understand the difference in recognizing income, expenses, depreciation, and creating reserves.

Definition of accounting and tax accounting and the purpose of their application

Let's turn to the Tax Code of the Russian Federation. Article 313 of the Tax Code of the Russian Federation provides a definition tax accounting:

Tax accounting is a system for summarizing information to determine tax base for tax based on data from primary documents, grouped in accordance with the procedure provided for by the Tax Code of the Russian Federation.

If an organization uses common system taxation, then it maintains tax records for the purpose of determine income tax- This is the main purpose of tax accounting.

Basic normative document in the field of accounting - Federal Law No. 402-FZ dated December 6, 2011 “On Accounting” (hereinafter referred to as Law No. 402-FZ). Let's consider what definition this regulatory document gives to accounting.

Accounting— formation of documented, systematized information about the objects provided for by this Federal law, in accordance with the requirements established by Law No. 402-FZ, and the preparation of accounting (financial) statements on its basis (clause 2 of Article 1 of Law No. 402-FZ).

The purpose of accounting is to compile accounting (financial) statements on the basis of which one can judge the results of an organization’s activities, which cannot be done using tax accounting data. For example, the decision to provide an organization with a loan or credit in most cases is made on the basis of the presented accounting (financial) statements. It is also necessary for participation in competitions, auctions, etc. Why do external users need accounting (financial) reporting? - only on the basis of accounting (financial) statements can one judge the economic situation of an organization.

Accounting statements are of no less interest to internal users: founders, managers, etc. The fact is that they make management decisions on the basis of financial statements.

Summary of the above: allows government agencies control the completeness and timeliness of tax payments. And, in turn, is carried out with the aim of compiling financial statements, on the basis of which one can judge the results of the financial and economic activities of the organization.

So, organizations that are payers of income tax, along with accounting, maintain tax records in order to calculate the tax base for income tax.

Main differences between accounting and tax accounting

Within this section Consider the following differences between accounting and tax accounting:

Differences in income recognition in accounting and tax accounting

Procedure and conditions for income recognition
In accounting:	In tax accounting:	Expert commentary
Regulates PBU 9/99 “Income of the organization”, approved. by order of the Ministry of Finance of Russia dated May 6, 1999 No. 32n. According to clause 2 of PBU 9/99, an organization’s income is recognized as an increase in economic benefits as a result of the receipt of assets (cash, other property) and (or) the repayment of liabilities, leading to an increase in the capital of this organization, with the exception of contributions from participants (owners of property).	The concept of income in tax accounting is given in Art. 41 Tax Code of the Russian Federation. Income is recognized as an economic benefit in monetary or in-kind form, taken into account if it is possible to assess it and to the extent that such benefit can be assessed, and determined in accordance with the chapters “Tax on personal income”, “Tax on corporate profits” of the Tax Code of the Russian Federation. .	Please note that in the concept of “income” in accounting and tax accounting the term “economic benefit” appears. Russian legislation does not disclose this concept. Let us turn to the Concept of Accounting in market economy*. Economic benefits are the potential of property to directly or indirectly contribute to the flow of funds into the organization (clause 7.2.1 of the Concept). That is, if we talk about the income of an organization both in accounting and in tax accounting, then first of all, income is identical to the influx of funds into the organization.
* The concept was approved by the Methodological Council on Accounting under the Ministry of Finance and the Presidential Council of the Institute of Professional Accountants of Russia on December 29, 1997.
Income classification
1) income from ordinary activities - revenue from the sale of products and goods, receipts associated with the performance of work, provision of services (clause 5 of PBU 9/99);	1) income from the sale of goods (work, services) and property rights - proceeds from the sale of goods (work, services) both of own production and previously acquired, proceeds from the sale of property rights;	In both cases, the organization deals with revenue
2) other income (clause 7 of PBU 9/99, open list). For example, other income includes income related to the provision of temporary use (temporary possession and use) of the organization’s assets for a fee; fines, penalties, penalties for violation of the terms of the contract, exchange rate differences, etc.	2) non-operating income (Article 250 of the Tax Code of the Russian Federation, closed list). These include those incomes that are not recognized as income from the sale of goods (works, services) and property rights. For example, non-operating income for the purpose of calculating income tax includes income from equity participation in other organizations, with the exception of income used to pay for additional shares (shares) placed among the shareholders (participants) of the organization; income in the form of positive (negative) exchange rate differences, etc.	Please note that the list of non-operating expenses named in Art. 250 of the Tax Code of the Russian Federation is closed, which differs from the list of income in accounting given in paragraph 7 of PBU 9/99.
Restrictions on revenue recognition
List of income that cannot be taken into account in accounting (clause 3 of PBU 9/99). Receipts from legal entities and individuals, for example, amounts of refundable taxes, in repayment of a loan, a loan provided by the organization to a borrower, etc., are not recognized as income of the organization.	The list of income not taken into account when determining the tax base for income tax is given in Art. 251 Tax Code of the Russian Federation. For example, those incomes that came in the form of property, property rights, works or services received from other persons in the order of advance payment for goods (works, services) by taxpayers who determine income and expenses on an accrual basis are not considered income; in the form of property that was received in the form of collateral or a deposit as security obligations, etc.	The lists in both cases are closed and are not subject to broad interpretation.
Income recognition procedure
Section 4 PBU 9/99. To recognize revenue in accounting, the conditions provided for in clause 12 of PBU 9/99 must be met. If at least one of the conditions is not met, this is no longer revenue, but accounts payable.* IN general case Accounting is carried out using the accrual method, but there are exceptions. Organizations that are allowed to conduct accounting in a simplified way can use the cash method of income recognition.	The procedure for recognizing income using the accrual method of tax accounting is given in Art. 271 Tax Code of the Russian Federation.	The date of recognition of certain types of income in tax accounting differs from the date of recognition in accounting.
* We should not forget about clause 13 of PBU 9/99. According to this paragraph, the recognition of revenue for accounting purposes may depend on the terms of the agreement concluded with the counterparty. Also, based on the norms of clause 13 of PBU 9/99, a situation may arise when in accounting it becomes possible to apply simultaneously different ways recognition of revenue within one reporting period. This is possible if we are talking about recognizing revenue in relation to different nature and conditions for the performance of work, provision of services and production of products.

Conclusion when comparing income generated in accounting and tax accounting: In general, tax accounting data will coincide with accounting data. And yet, it would be more correct to emphasize that the coincidence of the considered types of income occurs “in the general case.” Therefore, when maintaining accounting and tax accounting, we must not forget about private cases: when recognizing income in tax accounting, there are several features. Later in the article we will consider them in order.

Features of income recognition in tax and accounting

1. The classification of income in accounting in some cases differs from the classification of income generated in tax accounting

For example, income generated in accounting can include income from participation in the capital of other organizations, in accordance with clauses 5 and 7 of PBU 9/99, as in income from ordinary activities, provided that for the organization this is the subject of its activities, as well as in other income, if this is not the subject of activity.

But in tax accounting, income from equity participation in other organizations (with the exception of income allocated to pay for additional shares (stakes) placed among the organization’s shareholders (participants) should always be classified as non-operating income. This is the requirement of paragraph 1 of Art. 250 Tax Code of the Russian Federation.

2. The list of income that is not generated when determining the tax base for income tax is somewhat broader than the list of income that should not be taken into account in accounting

For example, receipt in the form of property that has a monetary value, which was received in the form of a contribution (contribution) to the authorized capital (fund) of an organization (including income in the form of excess price over nominal value(original size)) (clause 3, clause 1, article 251 of the Tax Code of the Russian Federation). This type of income is not on the list of income that should not be taken into account in accounting.

3. The date of recognition of income for accounting purposes may differ from the date of recognition for tax accounting purposes.

In some cases, you can keep track of income not only using the accrual method, but also the cash method. In general, organizations can maintain accounting only on an accrual basis, with the exception of small businesses. But tax accounting of income can be carried out using either the cash method or the accrual method. This is where you should understand that if in the two types of accounting under consideration income is recognized using different methods, this will lead to a difference in the date of recognition of this income.

Differences in recognition of expenses in accounting and tax accounting

The procedure for accounting for expenses in accounting is regulated by PBU 10/99 “Expenses of an organization,” approved. by order of the Ministry of Finance of Russia dated May 6, 1999 No. 33n.

Expenses of an organization are recognized as a decrease in economic benefits as a result of the disposal of assets (cash, other property) and (or) the occurrence of liabilities, leading to a decrease in the capital of this organization, with the exception of a decrease in contributions by decision of participants (owners of property) (clause 2 of PBU 10/99 ).

The disposal of assets is not recognized as an expense of the organization (clause 3 of PBU 10/99):

• in connection with the acquisition (creation) of non-current assets (fixed assets, construction in progress, intangible assets, etc.);
• contributions to the authorized capital of other organizations, acquisition of shares joint stock companies and other securities not for the purpose of resale (sale);
• under commission agreements, agency and other similar agreements in favor of the principal, principal, etc.;
• in the order of advance payment of inventories and other valuables, works, services;
• in the form of advances, deposits to pay for inventories and other valuables, works, services;
• to repay a loan received by the organization.

Let’s compare what is the difference in recognizing expenses in tax accounting.

Expenses are recognized as justified and documented expenses incurred by the taxpayer (clause 1 of Article 252 of the Tax Code of the Russian Federation).

Justified expenses mean economically justified expenses, the assessment of which is expressed in monetary form. Any expenses are recognized as expenses, provided that they are incurred to carry out activities aimed at generating income.

That is, in order to recognize an expense in tax accounting, the following conditions must be met:

1. the costs are justified;
2. costs are documented;
3. expenses are incurred to carry out activities aimed at generating income.

In accounting, expenses are recognized if the conditions specified in clause 16 of PBU 10/99 are met:

• the expense is made in accordance with a specific agreement, the requirements of legislative and regulatory acts, and business customs;
• the amount of expenditure can be determined;
• there is confidence that as a result of a particular transaction there will be a decrease in the economic benefits of the organization. There is certainty that a particular transaction will result in a reduction in the entity's economic benefits when the entity has transferred an asset or there is no uncertainty about the transfer of the asset.

If at least one of the above conditions is not met in relation to any expenses incurred by the organization, then receivables are recognized in the organization’s accounting records.

Based on the above: in general, at the stage of recognizing expenses, tax accounting and accounting data will coincide

But just as with income, expenses in accounting and tax accounting will still differ, since, for example, not all expenses taken into account in accounting are recognized in tax accounting. There are other differences as well. Let's consider this issue in more detail.

1. Some expenses that are taken into account in accounting will not be taken into account for profit tax purposes. In Art. 270 of the Tax Code of the Russian Federation names expenses that are not taken into account for tax accounting purposes. For example, expenses in the form of dividends accrued by the taxpayer and other amounts of profit after taxation; in the form of penalties, fines and other sanctions transferred to the budget; in the form of a contribution to the authorized (share) capital and other expenses. In turn, in accounting, these expenses are taken into account.
2. Some expenses in tax accounting are standardized, which differs significantly from accounting. For example, expenses on capital investments for profit tax purposes are standardized in accordance with clause 9 of Article 258 of the Tax Code of the Russian Federation. In turn, in accounting, you can take into account the entire amount of expenses for capital investments.
3. The moment of recognition of expenses in tax accounting may differ from the moment of recognition in accounting, even if the expenses are recognized in the same amount. Please note that the procedure for recognizing expenses in tax accounting using the accrual method is presented in Art. 272 of the Tax Code of the Russian Federation, with the cash method - in Art. 273 Tax Code of the Russian Federation. For example, discrepancies between accounting and tax accounting may arise when accounting for exchange rate differences.

We will also focus on direct and indirect expenses in tax accounting.

Direct expenses, for example, include labor costs, amounts accrued for fixed assets used in the production of goods, work, services and other expenses (clause 1 of Article 318 of the Tax Code of the Russian Federation).

Indirect expenses include all other amounts of expenses, with the exception of non-operating expenses determined in accordance with Article 265 of the Tax Code of the Russian Federation, incurred by the taxpayer during the reporting (tax) period (Article 318 of the Tax Code of the Russian Federation).

In accounting, there is no such division of expenses. This may lead to discrepancies between the two types of accounting considered.

Depreciation in accounting and tax accounting: differences

Methods for calculating depreciation
In accounting:	In tax accounting:

The laws of the market dictate the need for advertising for any economic entity - participant. A set of measures to promote products often requires considerable expenses. The inclusion of such amounts in costs seems certainly logical from the position of an economic entity, but from the position of legislation everything is not so simple. Reflecting advertising costs in accounting brings to the fore the concept of cost rationing.

What expenses are called advertising

Federal Law No. 38 of 03/13/06 defines advertising as information the purpose of which is to create and maintain attention and interest in the advertised object. The form of dissemination of information data can be any and intended for all potential buyers, without limitation.

• visual, acoustic, combined advertising effects;
• printed and graphic information disseminated via radio and TV;
• internal (on the territory of a store, company) information and external;
• information aimed at a specific consumer and groups of people;
• information is local and covering certain regions, up to international.

It is important to note that the fundamental property of advertising is its mass nature. It is very risky to include, for example, the distribution of company souvenirs to business partners as advertising expenses, since in this case the addressee is determined in advance.

• subject to distribution in accordance with the law (for example, on the properties of the product, composition, contraindications for use);
• reflected on the sign of the store, organization (working hours, address);
• export-import data, including information about participants in a commercial transaction;
• design solutions for the design of product packaging.

Costs classified as advertising are subject to accounting (BU) and tax accounting (TA). For NU purposes, they are divided into standardized and non-standardized. Non-standardized advertising expenses are included in the tax calculation in full, standard expenses - partially.

Rationing of advertising expenses and tax accounting

This article contains a closed list of expenses, the rationing of which is not necessary (clause 4 of the same article). The following will be taken into account in full:

• expenses for advertising in the media, including on the Internet: for the creation and promotion of an Internet page for a product, company, commercials, etc.;
• expenses for outdoor advertising: outdoor and indoor advertising structures, visual printed advertising (flyers, calendars, posters);
• expenses for participation in exhibitions and fairs (payment for participation, preparation of retail space, advertising paper products, markdown of product samples).

Other advertising expenses need to be rationed. The standard is set at 1% of sales revenue. They take into account not only the sale of their own products, but also goods for resale. The acquired property rights are also taken into account.

On a note! When determining the volume of revenue, excise taxes and VAT are excluded from calculations (letter No. 03-03-01-04/1/310 of the Ministry of Finance dated 06/07/05).

Since the calculation of the volume of standardized expenses is associated with the calculation of revenue for the period and cumulative totals, the indicators will change throughout the year. The quarterly cumulative total of revenue allows expenses that were not included in the standard in the previous quarter to be classified as such in the next.

For example, The costs of creating your own website are taken into account for NU purposes entirely as advertising. However, the costs associated with organizing trade through the specified site are associated with the production and sale of goods for NU purposes. In this case, advertising as such may also take place.

The distribution of flyers at the fair (and the corresponding costs) is not regulated, but the distribution of branded prizes based on the results of a drawing arranged for visitors is included in the regulated advertising costs. The classification of the production and distribution of booklets and flyers into the category of non-standardized costs, along with brochures and catalogues, is confirmed by the Ministry of Finance (in letter No. 03-03-06/1/42279 dated 08/12/16 and a number of other earlier ones).

The list of regulated expenses is open by the legislator, therefore, a company can attribute to advertising any expenses with signs of advertising that comply with Federal Law No. 38, regardless of whether they are named in the Tax Code or not. Confirmation of this thesis can be found in the practice of the courts (for example, the post. FAS MO No. A40-54372/11-91-234 dated 21/03/12).

The general rule is that any expenses must have documentary evidence - this also applies to advertising expenses. Confirmation can be provided by estimate documentation, documentation confirming the acquisition of goods and materials, reference documentation when conducting advertising campaigns in the media.

When using the accrual method, the moment of recognition may be the presentation of documents for the transaction: an act, an invoice, or the last day of the reporting (tax) period (Tax Code of the Russian Federation, Article 272).

Commercial activities on an international scale, obviously, also includes advertising costs, but there is one peculiarity here: international treaties and agreements may not fully comply with Russian similar norms. In this case, the priority is international treaty(Tax Code of the Russian Federation, Art. 7, document of the Ministry of Finance No. 03-08-RZ/9491 05/03/14, a number of other similar ones) and its conditions. It follows from the above that in some cases, standardized advertising costs are fully included in tax calculations, without applying the standard.

Accounting

Postings can be like this:

• Dt 10 Kt 60— purchase of goods and materials for use for advertising purposes.
• Dt 44, 26 Kt 10— write-off of advertising costs.

As mentioned above, within a year, advertising expenses can be taken into account not only in the past reporting period, but also in subsequent ones. This is done if in the past period the amount was above the norm, and in the subsequent period the volume of revenue allowed it to “fit” into the cost standard.

Therefore, temporary differences should be reflected - a deferred tax asset:

• Dt 09 Kt 68— ONA is recognized, calculated based on the amount of excess advertising expenses.
• Dt 68 Kt 09— ONA is written off in the next period.

Results

1. Advertising expenses for NU purposes are divided into standardized and non-standardized. The list of non-standardized costs is closed, and the list of standardized costs is open. The latter means that standard advertising costs can include any expenses that comply with the Federal Law and have the attribute of advertising.
2. Rationing of costs for NU purposes is carried out based on the volume of income for the period, in the amount of 1%. Due to an increase in revenue during the year, the amount of normalized advertising costs may change. The balance not included in expenses in the current year cannot be carried forward to the next year.
3. Advertising costs for accounting purposes are not standardized. Accounting is maintained on accounts 44, 26 and other similar ones, in accordance with accounting policy companies.

CONCEPTS OF COSTS IN ACCOUNTING AND TAX ACCOUNTING

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Romanov Boris Aleksandrovich, head of the department of mathematical disciplines at the Moscow Accounting Institute, candidate of technical sciences.

Annotation. An analysis and comparison of definitions of expenses in accounting and tax accounting was carried out. It is shown that the definitions of the concepts of expenses in accounting and tax accounting are practically the same. Duplication of the system of definitions of the concepts of expenses in the Tax Code of the Russian Federation leads to a waste of time for accountants and tax consultants studying it, to belittling the role of accounting and huge labor costs for parallel maintenance of accounting and tax accounting.

Key words: accounting, tax accounting, profit, expenses.

CONCEPTS OF CHARGES OF THE ACCOUNTING AND TAX ACCOUNT

Romanov Boris, Moscow Accounting Institute, the head of chair in mathematical subjects, Cand. Tech. Sci.

The summary. The analysis and comparison of definitions of charges in the accounting and tax account is executed. It is shown, that definitions of concepts of charges in the accounting and tax account practically coincide. Duplication of system of definitions of concepts of charges in Tax code of the Russian Federation results in useless expenditure of time of bookkeepers and tax advisers for its studying, to belittling a role of book keeping and huge expenditures of labor on parallel conducting the accounting and tax account.

Key words: book keeping, the tax account, profit, charges.

Let us consider and compare the concepts of expenses in accounting and tax accounting. The concept of expenses in accounting is given in paragraph 2 of section. I and in paragraph 16 of section. IV accounting provisions “Expenses of the organization” PBU 10/99:

Expenses of an organization are recognized as a decrease in economic benefits as a result of the disposal of assets (cash, other property) and (or) the occurrence of liabilities, leading to a decrease in the capital of this organization, with the exception of a decrease in contributions by decision of participants (owners of property);

Expenses are recognized in accounting if the following conditions are met: the expense is made in accordance with a specific agreement, the requirements of laws and regulations, and business customs; the amount of expenditure can be determined;

there is certainty that a particular transaction will result in a reduction in the economic benefits of the entity. There is certainty that a particular transaction will result in a reduction in the entity's economic benefits when the entity has transferred an asset or there is no uncertainty about the transfer of the asset.

If at least one of the above conditions is not met in relation to any expenses incurred by the organization, then receivables are recognized in the organization’s accounting records.

Depreciation is recognized as an expense based on the amount of depreciation charges, determined on the basis of the cost of depreciable assets, useful life and the methods of depreciation adopted by the organization.

Clause 3 of PBU 10/99 provides a list of disposals of assets that are not recognized as expenses and are called payments:

in connection with the acquisition (creation) of non-current assets (fixed assets, construction in progress, intangible assets, etc.);

contributions to the authorized (share) capitals of other organizations, acquisition of shares of joint-stock companies and other securities not for the purpose of resale (sale);

under commission agreements, agency and other similar agreements in favor of the principal, principal, etc.;

in advance payment for inventories and other valuables, works, services;

in the form of advances, deposits to pay for inventories and other valuables, works, services;

to repay a loan received by the organization.

The concept of expenses in tax accounting is given in paragraph 1 of Art. 252 of the Tax Code of the Russian Federation: Expenses are recognized as justified and documented expenses (and in cases provided for in Article 265 of the Tax Code of the Russian Federation, losses) incurred (incurred) by the taxpayer.

Justified expenses mean economically justified expenses, the assessment of which is expressed in monetary form.

Documented expenses mean expenses confirmed by documents drawn up in accordance with the legislation of the Russian Federation, or documents drawn up in accordance with business customs applied in the foreign state in whose territory the corresponding expenses were made, and (or) documents indirectly confirming expenses incurred (including customs declaration, business trip order, travel documents, report on work performed in accordance with the contract). Any expenses are recognized as expenses, provided that they are incurred to carry out activities aimed at generating income.

In Art. 270 of the Tax Code of the Russian Federation provides a list of expenses that are not taken into account for tax purposes. This list is large (includes 53 items) and contains all expenses that are not taken into account in accounting, as well as those expenses that tax legislators did not include in

Business in law

taxable base, taking into account established limits, norms and standards, as well as on other grounds. Having such a list is beneficial to the taxpayer, since he can accurately determine whether an expense reduces the tax base or not.

A comparison of the definitions of the concept of expense in accounting and tax accounting shows that the difference lies mainly in the fact that only in tax accounting there is such a sign as the “justification” of an expense. There is no such indicator in accounting. However, this is not due to the fact that any types of expenses are allowed in accounting, but due to the fact that accounting provisions were introduced at the turn of 2000, not long before they were adopted in the Russian Federation tax code. Prior to this, expenses were determined in accordance with the “Regulations on the composition of costs for the production and sale of products (works, services) included in the cost of production and on the procedure for forming financial results taken into account when taxing profits”, approved by Decree of the Government of the Russian Federation of August 5, 1992 No. 552.

This Regulation regulated all natural resources, raw materials, supplies, fuel, energy, fixed assets, used in the production process of products (works, services), labor resources, as well as other costs for its production and sale, and for tax purposes, the costs incurred by the organization were adjusted taking into account those approved in in the prescribed manner limits, norms and standards. After Chapter 25 was enacted in 2002. 25 of the Tax Code of the Russian Federation, this Regulation was repealed, since limits, norms and standards on the costs of production of products (works, services) were now established in Ch. 25 Tax Code of the Russian Federation.

During this period, the legislation on accounting was reformed and instead of the Regulations on the composition of production costs and other legislative acts in accounting, a system of accounting regulations (PBU) was introduced, which included PBU 9/99 “Income of the organization”, PBU 10/99 “Expenses of an organization”, PBU 5/01 “Accounting for inventories”, etc. Reforming the accounting legislation was aimed at bringing it closer to international principles and standards. In international accounting practice, the economic justification of expenses is a self-evident fact, since the accounting of foreign companies is absolutely transparent and under the control of shareholders. Moreover, it is generally mainly aimed at external, non-professional users. In Russia, accounting is still not as transparent as it is focused only on internal use.

In accounting (clause 4 of PBU 10/99), it is customary to divide expenses into expenses for ordinary activities and other expenses. In tax accounting, a division into expenses associated with production and sales and non-operating expenses is accepted (Articles 253 and 265 of the Tax Code of the Russian Federation).

In PBU 10/99, expenses for ordinary activities include:

expenses associated with the acquisition of raw materials, materials, goods and other inventories;

expenses arising directly in the process of processing (refinement) of inventories for the purposes of production, performance of work and provision of services and their sale, as well as the sale (resale) of goods (expenses for the maintenance and operation of fixed assets and other non-current assets, as well as for maintaining them in good condition, commercial expenses, administrative expenses, etc.).

In the Tax Code of the Russian Federation, expenses associated with production and sales (clause 1, article 253) include:

1) expenses associated with the manufacture (production), storage and delivery of goods, performance of work, provision of services, acquisition and (or) sale of goods (work, services, property rights);

2) expenses for maintenance and operation, repair and maintenance of fixed assets and other property, as well as for maintaining them in good (up-to-date) condition;

3) expenses for the development of natural resources;

4) expenses for scientific research and development (R&D);

5) expenses for compulsory and voluntary insurance;

6) other costs associated with production and (or) sales.

A comparison of the grouping of expenses for ordinary activities in accounting and the grouping of expenses associated with production and sales in tax accounting shows that they have the same content, taking into account the fact that in the Tax Code of the Russian Federation the list is wider and includes expenses such as expenses for the development of natural resources , R&D expenses and expenses for compulsory and voluntary insurance. It should be noted that the last type of expense represents insurance of the property and risks of the enterprise, and not insurance of individuals - employees of this enterprise. Since it is not customary in accounting to give closed lists, and tax legislation requires this, taking into account the comments made, we can assume that the definitions of the concepts of expenses for ordinary activities in accounting and expenses associated with production and sales in tax accounting are identical.

Let us now compare the concepts of other expenses in accounting and non-operating expenses in tax accounting. Other expenses in accounting (clause 11 of PBU 10/99) include: expenses associated with the provision for a fee for temporary use (temporary possession and use) of the organization’s assets;

costs associated with the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property;

expenses associated with participation in the authorized capitals of other organizations;

expenses associated with the sale, disposal and other write-off of fixed assets and other assets other than cash (except foreign currency), goods, products;

interest paid by an organization for providing it with funds (credits, borrowings) for use;

expenses associated with payment for services provided credit organizations;

contributions to estimated reserves created in accordance with accounting rules (reserves for doubtful debts, for depreciation of investments in securities etc.), as well as reserves created in connection with the recognition of contingent facts of economic activity;

fines, penalties, penalties for violation of contract terms;

compensation for losses caused by the organization; losses of previous years recognized in the reporting year; amounts of receivables for which the statute of limitations has expired, and other debts that are unrealistic for collection; exchange differences; the amount of asset depreciation;

transfer of funds (contributions, payments, etc.) related to charitable activities, expenses for sporting events, recreation, entertainment, cultural and educational events and other similar events;

expenses arising as a consequence of emergency circumstances of economic activity (natural disaster, fire, accident, nationalization of property, etc.); other expenses.

Non-operating expenses in tax accounting (Article 265 of the Tax Code of the Russian Federation) include the same expenses as those specified in PBU 10/99, with the exception of expenses associated with charitable activities, expenses for sporting events, recreation, entertainment, cultural and educational events and others similar events. Due to the fact that the list of non-operating expenses in the Tax Code of the Russian Federation is closed, it contains expenses not listed in PBU 10/99, which are naturally also taken into account in accounting, for example court expenses and arbitration fees, etc. Thus, the concept of other expenses in accounting and non-operating expenses in tax accounting are the same, with the exception of the restrictions established in the Tax Code of the Russian Federation.

Considering that the concepts of income and expenses in accounting and tax accounting are practically the same, the general concept of profit is basically the same. The difference lies in the establishment in the Tax Code of the Russian Federation of limits, standards and restrictions mainly on expenses and on some incomes. Some receipts are considered income in accounting and are not considered in tax accounting. For example, property received by an organization free of charge from an organization or an individual, if authorized capital organization consists of more than 50 percent of the contribution of this organization or individual is not recognized as income in tax accounting, but is recognized as income in accounting.

The main difference between the concept of profit in accounting and tax accounting is expenses that are not recognized in tax accounting. In accounting, expenses are recognized according to the formal characteristics indicated above, and not based on the substance of expenses. Therefore, it is necessary to analyze the limits, standards and restrictions on expenses,

which are established in tax accounting and to what extent it is advisable to use them.

In tax accounting, costs associated with production and sales are divided into: material costs; labor costs; the amount of accrued depreciation; other expenses.

Accounting must ensure grouping of expenses by the following elements: material costs; labor costs; contributions for social needs; depreciation; other costs.

A comparison of these groupings shows that they completely coincide if in accounting we combine the elements “labor costs” and “deductions for social needs” into one element “labor costs”. Such a combination is quite logical, since contributions for social needs are for persons making payments individuals, an integral addition to wage costs.

Accounting is the basis for calculating expenses of organizations. This system has evolved over centuries and is currently used by all countries of the world. This system includes a well-functioning structure of definitions and concepts and methods of internal control when using it. Duplication of this system in the Tax Code of the Russian Federation leads not only to a waste of time for accountants and tax consultants studying it, but also to belittling the role of accounting and essentially ignoring the vast world experience.

Bibliography:

1. Tax code Russian Federation: In two parts - 5th ed. - M.: “Os-89”, 2006. - 608 p.

2. Accounting provisions PBU (1-20). - 10th ed. - M.:

INFRA-M, 2004.- 186 p.

REVIEW

The article compares the concepts of expenses in accounting and tax accounting. It is shown that they are almost identical. The author believes that there is no need to duplicate the definitions of expense concepts in accounting and tax accounting and one system of expense concepts adopted in legislative acts about accounting. It is emphasized that the accounting system arose a long time ago, has been tested by centuries-old practice and is accepted in almost all countries of the world. The article has important theoretical and practical significance due to the need in Russia to simplify tax accounting.