What types of reserves are exempted from accrual for organizations using the simplified procedure? What reserves are mandatory for all legal entities, including payers of the simplified tax system? In what order should reserves be formed? You will find the answers in the article prepared by our colleagues from the Simplified magazine.

Reserves are something exotic. This is probably what most accountants who keep records in organizations using the simplified tax system think. Indeed, this is an artificial value formed by entries in accounting accounts. And simplifiers are exempt from calculating many types of reserves. This is stated in paragraph 3 of PBU 8/2010 “Estimated liabilities, contingent liabilities and contingent assets”, approved by order of the Ministry of Finance of Russia dated December 13, 2010 No. 167n.

For example, payers of the simplified tax system do not need to accrue reserves for warranty repairs, warranty service, or vacation pay. Let’s say right away that in the legislation these types of reserves are called “ estimated liabilities”, since they represent the amount of future payments recorded in the present time. And simplifiers do not need to make such accruals in accounting. The exception is small companies that are issuers of publicly placed valuable papers(in practice this rarely happens) - they are obliged to form estimated liabilities according to general rules.

However, there is a second group of reserves in accounting, which is associated not with future payments, but with the depreciation of assets, that is, with a decrease in their value. The most common of this group. It is needed in order to write off bad debts (letter of the Ministry of Finance of Russia dated December 23, 2005 No. 07-05-06/353).

Also included in the second group are reserves for reduction in value. material assets and under impairment financial investments(clause 25 of PBU “Accounting for material and inventories"and clause 38 PBU 19/02 "Accounting for financial investments").

It is necessary to accrue such reserves so that the data financial statements were not distorted. This must be done at least once a year - when drawing up an annual report (clause 4).

And absolutely all companies, including organizations using the simplified system, are required to form a second group of reserves. Of course, provided that there are appropriate grounds for creating reserves (clauses and Regulations on accounting, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n, hereinafter referred to as the Regulations).

What should an accountant not accruing reserves worry about?

Reserves are not shown as a separate line in the balance sheet, since they are only an adjusting amount. That is, the corresponding asset or debt is reduced by their amount. Consequently, tax inspectors will only be able to find out that reserves have not been accrued if they request accounting registers or explanations for reporting. Or when they come to the company for an on-site inspection. But even in these cases, any sanctions can be imposed only if, due to non-accrual of reserves, any of the lines of the financial statements were distorted by at least 10%. Then, on the basis of Article 15.11 of the Code of Administrative Offenses of the Russian Federation, an official of the company (accountant or director) may be issued a fine in the amount of 2,000 to 3,000 rubles.

At the same time, if a company regularly pays taxes and submits reports, controllers are unlikely to be concerned about whether the company has created reserves or not.

In this article we will talk about the second group of reserves: what, how, why and why (brief information about this is presented in the table). Let us immediately note that companies need to create reserves only in accounting. In tax accounting under the simplified taxation system, reserves are not created. Since such an obligation is not provided for by Chapter 26.2 of the Tax Code of the Russian Federation.

Table.Comparative characteristics of reserves created in accounting by organizations using the simplified tax system

Index	Provision for doubtful debts	Provision for impairment of financial investments	Reserve for reduction in the value of material assets
When to create a reserve	If there accounts receivable, not paid on time and not secured by guarantees (pledge, surety). Or obligations that have not yet expired, but there is a possibility that they will not be repaid by the debtor (paragraphs 1 and 2 of clause 70 of the Regulations)	When the balance sheet contains financial investments for which the current market price is not determined - shares, bonds, etc. Provided that the real value of these investments decreases, there is no income on them, etc. (clause 37 PBU 19/02 “Accounting for financial investments")	The cost of material and production assets listed on the balance sheet has decreased. Or they are obsolete, have lost their original quality (clause 25 of PBU 5/01 “Accounting for inventories”)
What amount to include in the reserve?	The company sets this value independently depending on financial condition debtor. So, she can transfer the entire amount of the debt or only part of it to the reserve (paragraph 3, paragraph 70 of the Regulations). Options for solutions are written in accounting policy for accounting purposes (clause and PBU 1/2008 “Accounting policies of the organization”)	The reserve is equal to the amount by which the estimated value of investments has decreased compared to their price reflected in accounting. The company determines the estimated cost independently. Or he can attract an independent appraiser for this (clause and PBU 19/02)	The reserve is equal to the amount by which the current market value of the assets has decreased compared to their actual cost reflected in the accounting. The company finds the current market price independently. Or he can attract an independent specialist for this (clause 20 of the Methodological Instructions, approved by order of the Ministry of Finance of Russia on December 28, 2001 No. 119n)
How often should contributions be made to the reserve?	Contributions to the reserve should be made at the frequency with which the organization prepares its financial statements (monthly, quarterly, year-end). But it is imperative to do this at least once a year - when drawing up annual reports so as not to distort its data. For example, as of December 31 (clause 4 of PBU 21/2008 “Accounting Policy of the Organization”, Article 15 of the Federal Law of December 6, 2011 No. 402-FZ)

Question No. 1. When is a provision for doubtful debts created?

On a note

Doubtful accounts receivable are debts of counterparties that are not paid on time and are not secured by guarantees. As well as obligations that have not yet expired, but there is reason to believe that the money will not arrive.

An organization must form a reserve for doubtful debts if it has doubtful accounts receivable (clause 70 of the Regulations). What kind of debt is doubtful is explained in paragraph 2 of clause 70 of the Regulations. Firstly, these are the debts of counterparties that are not paid on time and are not secured by any guarantees (for example, collateral or surety). Secondly, these are obligations that have not yet expired, but there is a possibility that the partners will not pay on time.

If you are sure that the debtor will pay off in the near future (for example, he sent you a letter of guarantee), then you will not have to create a reserve for doubtful debts. Since the very fact of delay does not oblige the formation of such a reserve (letter of the Ministry of Finance of Russia dated January 27, 2012 No. 07-02-18/01).

The company sets its own reserve for doubtful debts. You can reserve the entire amount of debt, or only part of it.

You decide what amount to include in the reserve yourself, depending on the financial condition of the debtor (paragraph 3, clause 70 of the Regulations). Options for such decisions are prescribed in the accounting policy for accounting purposes (clause and PBU 1/2008 “Accounting Policy of the Organization”). For example, you can transfer the entire amount of accounts receivable to the reserve. Or just part of it.

Provisions for doubtful debts are reflected in account 63. At the same time, analytical accounting is maintained for each doubtful debt. Reflect the accrual of the reserve by posting:

— a reserve for doubtful debts has been created.

Make the same entry when the reserve increases (for example, if the debt to the counterparty has increased).

If your partner pays off a debt for which you previously created a reserve, reduce it by the amount owed by writing:

— the reserve for repayment of accounts receivable has been restored.

Using the created reserve, you will write off, firstly, those debts that have expired limitation period. And secondly, other debts that are unrealistic to collect.

For example, obligations that were not fulfilled due to the fact that the debtor was liquidated and the court confirmed the fact that the return cash impossible (clause 77 of the Regulations).

Write-off of accounts receivable is possible only if the appropriate source documents: debt inventory act, written justification for the reason for write-off and order from the manager. When writing off, the following entry is made:

DEBIT 63 CREDIT 62 (71, 73, 76…)

— bad receivables are written off at the expense of the created reserve.

Please note that the reserve can only be used within the reserved amounts. Therefore, if during the year the amount of costs for writing off debts exceeds the amount of the created reserve, reflect the difference as part of other expenses (clause 11 of PBU 10/99 “Expenses of the organization”). And do the wiring:

DEBIT 91 subaccount “Other expenses” CREDIT 62 (71, 73, 76...)

— bad receivables not covered by the reserve are written off.

Please note: writing off a bad debt is not canceling the debt. Therefore, for five years from the moment you wrote off the debt, reflect it on the balance sheet in account 007 “Debt of insolvent debtors written off at a loss.” Recording is made:

DEBIT 007

— written off receivables are reflected.

During this time, monitor whether the debtor’s property situation has changed so as not to miss the opportunity to again seek to collect the debt from him.

Example 1. Creation of a reserve for doubtful debts in accounting

Victoria LLC applies the simplified tax system. On November 1, 2013, the organization supplied goods to Vostok LLC in the amount of 100,000 rubles. Money for the delivered goods should have arrived within 30 days after shipment. As of December 2, 2013, payment from Vostok LLC had not been received. According to the accounting policy of Victoria LLC, debt that is not repaid on time and is not secured by guarantees is doubtful. A reserve must be created for it full amount debt. The company prepares only annual accounting reports.

When preparing accounting reports for 2013, the debt of Vostok LLC was recognized as doubtful, so the accountant made the following entry on December 31, 2013:

DEBIT 91 subaccount “Other expenses” CREDIT 63

— 100,000 rub. — a reserve for doubtful debts has been created.

On January 10, 2014, Vostok LLC paid half of the debt. On the same date, the accountant made the following entries:

DEBIT 51 CREDIT 62 subaccount “Settlements for shipped goods”

— 50,000 rub. — money has been received from the buyer for the goods supplied;

DEBIT 63 CREDIT 91 subaccount “Other income”

— 50,000 rub. — the reserve for repaid receivables was restored.

This reserve must be created by companies that have financial investments on their balance sheets listed in paragraph 37 of PBU 19/02 “Accounting for financial investments.” In particular, we are talking about investments for which the current market value is not determined (stocks, bonds, etc.). A reserve is created if their real value decreases.

The fact that the value of investments has decreased can be judged by the following signs (clause 37 of PBU 19/02):

— there is no income from financial investments or the income from them has decreased significantly;

- the organization that issued the security was declared bankrupt or showed signs of bankruptcy;

— a significant number of transactions are made in the securities market with similar securities at a price below their book value.

If such signs occur, at least once a year as of December 31, check your financial investments for impairment (clause 38 of PBU 19/02). You can do this more often (for example, monthly or quarterly).

In order to perform the audit, you will have to determine the estimated value of the investment. You can do this yourself by prescribing the methodology in the accounting policy for accounting purposes (clause 7 of PBU 1/2008). Or, for this purpose, you can hire an independent appraiser.

Then compare the estimated price with the cost of the investment, which is reflected in your accounting. And create a reserve for the amount of the reduction (if any) (clause and PBU 19/02).

The amount of the reserve is debited to account 91 subaccount “Other expenses” in correspondence with account 59 “Provisions for depreciation of financial investments”:

— a reserve was created (increased) for the depreciation of financial investments.

Maintain analytical accounting by type of financial investment.

If the price of investments has increased, then reduce the amount of the reserve by creating a reverse entry:

— the reserve for impairment of financial investments was disbanded (reduced).

Make the same entry if the financial investment for which the reserve was created is disposed of. For example, sold, donated, etc.

Example 2. Creation of a reserve for impairment of financial investments

Success LLC applies the simplified tax system and has on its balance sheet five shares of Riga OJSC (the market value of which is not determined) for a total amount of 50,000 rubles. According to the accounting policy, for accounting purposes, Success LLC checks financial investments for impairment quarterly. For 2012, JSC Riga was unable to pay dividends. In September 2013 it became known that in relation to this joint stock company bankruptcy proceedings have begun.

An impairment test carried out on September 23, 2013 showed that the value of JSC Riga shares was significantly declining. Their estimated value, according to an independent appraiser, was 25,000 rubles.

Therefore, on the same day, Success LLC decided to create a reserve for the depreciation of financial investments. In accounting, the accountant reflected this operation as follows:

DEBIT 91 subaccount “Other expenses” CREDIT 59

— 25,000 rub. (50,000 rubles - 25,000 rubles) - a reserve was created for the depreciation of shares of JSC Riga.

On December 23, 2013, Success LLC received information that the financial condition of Riga JSC had improved. The estimated cost increased to 30,000 rubles. On the same day, the accountant adjusted the amount of the created reserve by 5,000 rubles. (30,000 rubles - 25,000 rubles) and wrote down:

DEBIT 59 CREDIT 91 subaccount “Other income”

— 5000 rub. (30,000 rubles - 25,000 rubles) - the reserve for impairment of shares of JSC Riga was reduced.

Question No. 3. When to form

This reserve must be created by companies that have inventories, the value of which has decreased significantly, or they have become obsolete or have lost their original quality (clause 25 of PBU 5/01 “Accounting for inventories”). These can be such valuables as raw materials, materials, finished products, as well as goods.

To determine whether the price of these properties has decreased or not, you will have to calculate their current market value. How to do this is not stated in the accounting legislation. Therefore, you make the decision yourself, securing your choice in your accounting policies. The calculation should be documented in this case (clause 20 of the Methodological Instructions, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n).

For example, you can use information on the price level for materials available from statistical agencies, trade inspectorates, in the media, as well as expert opinions.

If it turns out that the current value of valuables is reduced compared to their actual cost (at which they are reflected in accounting), then create a reserve for the amount of the reduction. Record its value in account 14 “Reserve for reduction in the value of material assets” with the following entry:

— a reserve has been created to reduce the value of material assets.

You can restore the reserve, that is, attribute its value to income, in two cases. The first is if the inventory items have been used: written off for production or sold. The second is that the value of the assets for which the reserve was created has increased. In this case, make the following entries in your accounting:

— the reserve for reducing the value of material assets has been restored.

Accrual of reserve for reduction in the value of material assets

Vesna LLC uses a simplified system and is engaged in trade in construction materials. The company prepares financial statements once a year. As of December 31, 2013, the company’s records included 10,000 materials of the same type. The actual cost of one material is 10 rubles, all - 100,000 rubles. (10 rubles × 10,000 pcs.).

Market price building materials according to the conclusion of an independent specialist, as of the specified date it amounted to 8 rubles. per piece, the entire batch - 80,000 rubles. (8 rubles × 10,000 pcs.). Consequently, values ​​have depreciated. The accountant created a reserve for the amount of decrease in their value on December 31 and made the following entry in accounting:

DEBIT 91 subaccount “Other expenses” CREDIT 14

— 20,000 rub. (100,000 rubles - 80,000 rubles) - a reserve has been created to reduce the cost of material assets.

On January 20, 2014, the company sold 5,000 materials. On the same day, the accountant restored the reserve for their value and made the following entry:

DEBIT 14 CREDIT 91 subaccount “Other income”

— 10,000 rub. (RUB 20,000: 10,000 pcs. × 5,000 pcs.) - the reserve for reducing the value of material assets due to their sale has been restored.

The article was prepared based on materials
our colleagues from

The definition of “Provisions” implies an obligation legal entity with an indefinite duration and amount. This term in the field accounting appeared quite recently. As for the definition of “valuation reserves,” it has existed for a long time and implies a reserve fund that is created by an enterprise to cover possible losses and risks.

Organizations operating under the simplified taxation system are exempt from the accrual of many types of reserves. This is confirmed by the order of the Ministry of Finance of the Russian Federation dated December 13, 2010. For example, “simplers” should not accrue reserves for warranty service, vacation pay, or warranty repairs. In the legislation, all these types of provisions are referred to as “provisions”, since they represent a certain amount of future payments that are fixed in the present time. Thus, enterprises operating under the simplified tax system should not accrue many types of reserves. In this case, there is an exception that applies to small organizations that are classified as companies with issuers of securities that are publicly traded. Apply to them general rules formation of estimated liabilities. This must be taken into account when implementing accounting.

Types of reserves that “simplifiers” should accrue

The most common type of reserves that must be accrued by enterprises operating under the simplified tax system is the reserve for doubtful debts. It is necessary in order to be able to write off bad debts.

This also includes reserves for depreciation of financial investments and reserves for reduction in the value of material assets. The accrual of all these types of reserves is necessary to ensure that there is no distortion of financial statements. Such operations must be carried out at least once a year, during the preparation of the annual accounting report. This rule applies to all organizations, including “simplified” ones; naturally, there must be the necessary grounds for creating reserves. If the company’s staff does not contain an employee who understands these issues, then outsourcing companies offer tax and accounting services of this kind.

Sanctions applied in the absence of reserve accruals

Due to the fact that reserves are an adjusting amount, they are not shown separately on the balance sheet. Usually, setting up accounting involves reducing a certain debt or asset by their amount. Therefore, obtain information about the accrual of certain reserves for employees tax office They will be able to do so only if they familiarize themselves with the explanations to the reports or accounting registers.

This also includes cases of on-site inspections. However, even in such situations, sanctions take place only if one of the lines of the report does not correspond to reality by at least 10%. For such violations, a fine is provided to the director or accountant in the amount of 2 to 3 thousand rubles. But, as practice shows, if an organization submits reports and pays taxes on time, inspectors are rarely concerned about whether the company creates reserves or not.

Creation of a reserve for doubtful debts

The formation of a reserve for doubtful debts is necessary only if the company has doubtful debts (debts of counterparties that have not been paid on time, as well as debt that may not be paid). This value is established by the enterprise independently and is reflected in account 63. The accrual of the reserve itself is reflected in the following entry:

DEBIT 91, CREDIT 63, which means creating a reserve for doubtful debts. The same entry is used in the event of an increase in the debt of the counterparty. If the debt is repaid, the amount is reduced, and the accountant must make the following entry:

DEBIT 63, CREDIT 91 (sub-account “Other income”), which means restoring the reserve from repaid debt.

The created reserve will allow you to write off debts with an expired statute of limitations, as well as those for which collection is not possible. Before writing off, “receivables” must be completed Required documents, which include a written justification for the reason for the write-off, an inventory act, etc.

In this case, the following entries are made:

• DEBIT 63, CREDIT 62, which means writing off the debt from the reserve;
• DEBIT 91, CREDIT 62, which means writing off bad debts that are not covered by the reserve;
• DEBIT 007, which means a reflection of the write-off of accounts receivable.

Creation of a reserve for depreciation of financial investments

According to legislative norms, an enterprise must check all its financial investments for which there is no determination of their fair market value for impairment. For example, if at the reporting date the book value of an investment is significantly higher than the estimated value, this may indicate that a significant increase in the estimated value is possible in the future. It is for such cases that the organization must create a reserve for the depreciation of investments. It is created for the amount of the difference between the estimated and accounting values.

In this case, account 59 is used: DEBIT 91, CREDIT 59. In the event of disposal of an investment for which the creation of a reserve was applied, and in the event of a decrease in the amount of the created reserve, the following posting is used: DEBIT 59, CREDIT 91.

Formation of a reserve for reducing the cost of inventories and material assets

This reserve must be created by those companies that own materials, finished products, raw materials and other inventories. This type of reserve is created in the event of a significant decrease in the value of assets or their obsolescence. In this case, a calculation of the market value will be required, and the basis for creating a reserve should be documents confirming its significant decrease.

The reserve for reduction in the value of material assets is reflected using the following entries:

DEBIT 91, CREDIT 14, which means creating a reserve for a decrease in value;

DEBIT 14, CREDIT 91, which means restoration of the reserve.

The second type of posting is used if the value of the valuables has not decreased, but rather increased.

The organization applies the simplified tax system (object - “income minus expenses”).

Is a reserve accrued for upcoming vacation pay? If so, what is taken into account: the reserve or the amount of accrued vacation?

If wages are paid in advance (advance in October), and wages for the second half of October are paid in November, then in what period are expenses recognized: in October and November?

Reserve for vacation pay

Taxpayers who apply the simplified tax system and who have chosen “income reduced by the amount of expenses” as the object of taxation reduce the income received only by the expenses contained in paragraph 1 of Art. 346.16 Tax Code of the Russian Federation. And the list of such expenses does not include expenses in the form of creating a reserve for vacation pay.

At the same time, labor costs according to paragraphs. 6 clause 1 and clause 2 art. 346.16 of the Tax Code of the Russian Federation may be recognized as such taxpayers, provided they meet the criteria specified in paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, in the manner prescribed for calculating corporate income tax, Art. 255 Tax Code of the Russian Federation.

In accordance with the provisions of Art. 255 of the Tax Code of the Russian Federation, the taxpayer’s expenses for wages include any accruals to employees in cash and (or) in kind, incentive accruals and allowances, compensation accruals related to working hours or working conditions, bonuses and one-time incentive accruals, expenses associated with the maintenance of these employees, provided for by the norms of the legislation of the Russian Federation, employment contracts(contracts) and (or) collective agreements.

Labor costs for the purposes of Chapter 25 of the Tax Code of the Russian Federation include, in particular, paragraphs. 24 Art. 255 of the Tax Code of the Russian Federation, expenses in the form of deductions to the reserve for the upcoming payment of vacations to employees and (or) to the reserve for the payment of annual remuneration for long service, carried out in accordance with Art. 324.1 Tax Code of the Russian Federation.

A taxpayer who has made a decision on equal accounting upcoming expenses to pay for employee vacations (for the purposes of Chapter 25 of the Tax Code of the Russian Federation), is obliged to reflect in the accounting policy for tax purposes the method of reservation adopted by him, to determine the maximum amount of deductions and the monthly percentage of deductions to the specified reserve. For this purpose, a special calculation (estimate) is drawn up, which reflects the calculation of the amount of monthly contributions to the specified reserve, based on information about the estimated annual amount of expenses for vacation pay, including the amount of the Unified Tax on these expenses. In this case, the percentage of contributions to the specified reserve is determined as the ratio of the estimated annual amount of expenses for vacation pay to the expected annual amount of expenses for wages (clause 1 of Article 324.1 of the Tax Code of the Russian Federation).

Thus, the purpose of creating a reserve in accordance with paragraph 1 of Art. 324.1 of the Tax Code of the Russian Federation is a uniform accounting by the taxpayer of upcoming expenses for paying employees' vacations for tax purposes.

Moreover, for the purposes of Chapter 26.2 of the Tax Code of the Russian Federation under clause 2 of Art. 346.17 of the Tax Code of the Russian Federation, expenses of a taxpayer applying the simplified tax system are recognized as expenses after their actual payment. Labor costs are taken into account at the time of repayment of the debt by writing off funds from the taxpayer's current account, paying from the cash register, and if there is another method of repaying the debt - at the time of such repayment (clause 1, clause 2, article 346.17 of the Tax Code of the Russian Federation).

This means that taxpayers who are on common system taxation and using the accrual method, can evenly take into account upcoming expenses for paying employees' vacations for tax purposes using the created reserve. And taxpayers using the simplified tax system take into account income and expenses using the cash method. Therefore, they do not create a reserve for tax purposes, since they cannot take into account upcoming payments in expenses.

The issue of reserving funds for the upcoming payment of vacations to employees of organizations using the simplified tax system is addressed in the letter of the Department of Tax Administration of the Russian Federation for Moscow dated July 30, 2003 N 21-14/42236, which literally says the following:

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

However, given that when applying the simplified taxation system, the cash method of accounting for income and expenses is used, the expenses taken into account when calculating tax base By single tax, costs can be recognized only after they are actually paid.

Based on this, in the case when the object of taxation is income reduced by the amount of expenses, organizations and individual entrepreneurs applying a simplified taxation system, the expenses taken into account when calculating the tax base for the single tax will include the amounts actually paid wages, retained by employees during the period of leave provided for by law Russian Federation, and the amount of annual remuneration actually paid to employees for length of service, and not the amount of contributions to the reserves created for these purposes..."

Advance on wages

In the letter of the Federal Tax Service of the Russian Federation for the city of Moscow dated December 31, 2004 N 21-14/85240 regarding the advance payment of wages, the official position is set out in sufficient detail, according to which, when applying the cash method of determining income and expenses, it is necessary to take into account the date of payment from the taxpayer’s cash register and (or) the date of transfer to the salary bank account specified by the employee, including so-called “advances”. In this case, “advance”, as a rule, means payment of wages for half a month actually worked by a full-time employee of the organization. A similar point of view is expressed in the letter of the Department of Tax Administration of the Russian Federation for Moscow dated December 22, 2003 No. 21-09/70744.

Many accountants using the simplified tax system believe that reserves are some abstract accounts that should only be used large companies. This opinion is wrong. Simplified companies have the right not to reserve amounts for certain expenses. However, there are reserves under the simplified tax system that must be created.

Let us say right away that in tax accounting companies using the simplified tax system do not have the right to create reserves. The fact is that for such companies Tax Code a closed list of expenses is prescribed, in which deductions for reserves are not provided (Article 346.16 of the Tax Code of the Russian Federation; letter of the Ministry of Finance of Russia dated December 29, 2004 No. 03-03-02-04/4/1). And in principle, this would be illogical, because with “simplified” expenses are recognized only after they are actually paid (clause 2 of Article 346.17 of the Tax Code of the Russian Federation; letter of the Ministry of Finance of Russia dated 06/08/2011 No. 03-11-06/2/90).

In accounting, the situation is different. “Simplers” are exempt from some types of reserves, but there are also types that all organizations are required to form.

Optional reserves under the simplified tax system

Small businesses on the simplified tax system (with the exception of issuers of publicly offered securities) have the right not to create reserves for future expenses (clause 3 of PBU 8/2010, approved by order of the Ministry of Finance of Russia dated December 13, 2010 No. 167n (hereinafter referred to as PBU 8/2010)) . We are talking here about obligations with an uncertain amount or deadline (estimated obligations) (clause 4 of PBU 8/2010), for example, reserves for vacation pay, payment of remunerations based on the results of work for the year, warranty repairs and warranty service (clause 11 of the Information Ministry of Finance of Russia dated November 1, 2012 No. PZ-3/2012 (hereinafter referred to as Information No. PZ-3/2012); clause 2.1 PBU 2/2008, approved by order of the Ministry of Finance of Russia dated October 24, 2008 No. 116n), related to the termination of activities ( clause 3.1 of PBU 16/02, approved by order of the Ministry of Finance of Russia dated July 2, 2002 No. 66n), and others.

Mandatory reserves under the simplified tax system

Required reserves are associated with changes estimated values. This is an adjustment to the value of an asset (liability) or a value reflecting the repayment of the value of an asset due to the occurrence of new information and not being a correction of an error in reporting (clause 2 of PBU 21/2008, approved by order of the Ministry of Finance of Russia dated October 6, 2008 No. 106n (hereinafter referred to as PBU 21/2008)). We are talking about reserves here (clause 3 of PBU 21/2008, clause 38 of PBU 19/02, approved by order of the Ministry of Finance of Russia dated December 10, 2002 No. 126n (hereinafter referred to as PBU 19/02), clause 25 of PBU 5/01, approved by order of the Ministry of Finance of Russia dated 06/09/2001 No. 44n (hereinafter referred to as PBU 5/01):

• for doubtful debts;
• to reduce the cost of inventories (hereinafter referred to as inventories);
• for depreciation of financial investments.

The above reserves are necessary to eliminate distortions in financial statements. Reserves are formed at least once a year - before compiling balance sheet(Clause 4 PBU 21/2008).

Provisions for doubtful debts. They are formed if accounts receivable are recognized as doubtful. A “receivable” that has not been repaid or has not been repaid is considered doubtful. high degree probability will not be repaid within the time limits established by the contract and is not provided with appropriate guarantees (clause 70 of the Regulations on accounting and financial reporting, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n (hereinafter referred to as the Regulations)).

The amount of the company's reserve should be determined separately for each doubtful debt, depending on the financial condition of the debtor and the assessment of the probability of repayment of the debt (clause 70 of the Regulations on accounting and financial reporting, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n (hereinafter referred to as the Regulations) ). The method for assessing the reserve should be specified in the accounting policy (clause 7 of PBU 1/2008, approved by order of the Ministry of Finance of Russia dated October 6, 2008 No. 106n (hereinafter referred to as PBU 1/2008)).

To summarize information on reserves for doubtful debts, account 63 “Reserves for doubtful debts” is intended (Chart of accounts for accounting of financial and economic activities of organizations, approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n (hereinafter referred to as the Chart of Accounts)).

Deductions to reserves for doubtful debts are recognized as other expenses (clause 11 of PBU 10/99, approved by order of the Ministry of Finance of Russia dated May 6, 1999 No. 33n (hereinafter referred to as PBU 10/99)) and are reflected in the following entries:

A reserve for doubtful debts has been formed.

On the date of receipt of funds from the debtor to repay doubtful debts, the reserve for doubtful debts should be restored in the amount received:

The reserve for doubtful debts in terms of debt repayment has been restored.

Amounts of “debt” for which the statute of limitations has expired are written off for each obligation as part of other expenses. Reasons: data from the inventory, written justification and order (instruction) of the head of the organization (clause 11 of PBU 10/99; clause 77 of the Regulations). Writing off a debt at a loss due to the debtor's insolvency does not constitute cancellation of the debt. The amount of debt is reflected in off-balance sheet account 007 for five years from the date of write-off to monitor the possibility of its collection (clause 77 of the Regulations) (see example below).

The buyer's debt is RUB 100,000. The company recognized this “debt” as doubtful, and therefore a reserve for doubtful debts was formed. Subsequently, after the expiration of the limitation period, the specified debt was recognized as uncollectible. The following entries were made in accounting:

DEBIT 91 subaccount "Other expenses" CREDIT 63

100,000 rub. - a reserve for doubtful debts has been formed;

DEBIT 63 CREDIT 62

100,000 rub. - accounts receivable are written off due to the expiration of the statute of limitations;

100,000 rub. - written off receivables are included in the balance sheet.

If by the end of the reporting year following the year of creation of the reserve, the latter in any part will not be used, then when drawing up the balance sheet, the unspent amounts of the reserve are added to financial results(clause 70 of the Regulations):

DEBIT 63 CREDIT 91 subaccount "Other income"

The provision for doubtful debts has been restored.

Reserves for reducing the cost of inventories. Inventory and equipment, for which the market price has decreased during the reporting year or they have become obsolete or have lost their original qualities, are shown in the balance sheet at the end of the year at the current market value, taking into account their physical condition. A decrease in the cost of inventories is reflected in the form of accrual of a reserve (clause 20 of the Guidelines for accounting of inventories, approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n (hereinafter referred to as Guidelines)).

It is created for each unit of inventories accepted for accounting. It is possible to create reserves for certain types (groups) of similar or related inventories (with the exception of such enlarged groups as basic materials, auxiliary materials, finished products, etc.) (clause 20 of the Guidelines for accounting of inventories, approved by order of the Ministry of Finance Russia dated December 28, 2001 No. 119n (hereinafter referred to as the Guidelines)).

The reserve is formed for the amount of the difference between the current market value of inventories and their actual cost, if the latter is higher than the current market value (clause 25 of PBU 5/01). The procedure for determining market value is not prescribed by law. In our opinion, it is possible to use price data obtained from manufacturers, state statistics bodies, trade inspections, presented in the media and specialized literature, as well as expert opinions. The method for assessing market value should be specified in the accounting policy (clause 7 of PBU 1/2008).

To summarize information about reserves for reducing the value of material assets, account 14 “Reserves for reducing the value of material assets” (Chart of Accounts) is intended. Contributions to the reserve are recognized as other expenses (clause 11 of PBU 10/99; clause 20 of the Guidelines):

A reserve has been formed to reduce the cost of inventories.

If in the following reporting period the current market value of the inventories for which the reserve was formed increases, then the corresponding part of the reserve is adjusted (clause 25 of PBU 5/01):

The amount of the reserve has been adjusted when the cost of inventories increases.

A similar entry is made when writing off material assets for which a reserve has been formed ( reserved amount is being restored) (clause 20 of the Methodological Guidelines for the accounting of inventories, approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n (hereinafter referred to as the Guidelines)).

Let us reflect in the organization's accounting the formation of a reserve for reducing the cost of material assets, provided that at the end of 2014 the company has 100 rolls of RPP-300 roofing material at a price of 350 rubles. per roll. The market value of materials is 300 rubles. per roll. In the first quarter of 2015, 15 rolls were sold.

DEBIT 91 subaccount "Other expenses" CREDIT 14

5000 rub. ((350 rub. - 300 rub.) x 100 rub.) - a reserve has been formed to reduce the cost of materials;

DEBIT 14 CREDIT 91 subaccount "Other income"

750 rub. (5000 rubles: 100 rubles x 15 rubles) - the reserve for the sale of materials has been restored.

Inventory in the balance sheet is shown (clause 25 of PBU 5/01):

• at the current market value, if it is higher than the original price;
• at the original cost, if it is higher or equal to the market price.

Provisions for impairment of financial investments. A sustained significant decrease in the value of financial investments for which their current market value is not determined is recognized as impairment (paragraph 1 of clause 37 of PBU 19/02). The organization’s accounting policy should specify the level of materiality of the reduction in the value of investments (clause 7 of PBU 1/2008).

The estimated value of financial investments is equal to the difference between their value at which they are reflected in accounting records and the amount of such a reduction (paragraph 1 of clause 37 of PBU 19/02).

If a situation arises in which depreciation of investments may occur, the company must check for the presence of conditions for a sustainable decline in their value, which are characterized by the simultaneous presence of the following aspects (clauses 37, 38 of PBU 19/02):

• at the reporting date and at the previous reporting date, the accounting value of investments is significantly higher than their estimated value;
• during the reporting year, the estimated value of investments changed significantly only in the direction of its decrease;
• At the reporting date, there is no evidence that the estimated value of investments is likely to increase significantly in the future.

If an impairment test confirms a sustained significant decline in the value of an investment, the firm creates an impairment provision for the difference between the carrying amount and the estimated value of the investment. Note that the audit is carried out at least once a year as of December 31 of the reporting year if there are signs of impairment (paragraph 6, clause 38 of PBU 19/02).

To summarize information on the availability and movement of reserves for the depreciation of financial investments, account 59 “Reserves for the depreciation of financial investments” (Chart of Accounts) is intended. Commercial organizations form a reserve at the expense of financial results as part of other expenses (paragraph 4, paragraph 38 of PBU 19/02):

A reserve has been formed for the depreciation of financial investments.

A similar entry is made when the amount of reserves increases (clause 39 of PBU 19/02).

When the amount of created reserves decreases (increase in estimated value or disposal of financial investments), the amount of the previously created reserve is transferred to other income (clauses 39, 40 of PBU 19/02) (see example below):

DEBIT 59 CREDIT 91 subaccount "Other income"

The reserve for impairment of financial investments has been adjusted.

The Aktiv company acquired a share in the authorized capital (20,000 rubles) of the Passive company upon its establishment. Subsequently, the Passive company was declared bankrupt and liquidated.

Let us reflect in the accounting for “Asset” the creation of a reserve for the depreciation of financial investments in the amount of the value of the share in the authorized capital.

The estimated value of the share in Liability is zero:

DEBIT 91 subaccount "Other expenses" CREDIT 59

20,000 rub. - a reserve has been formed for the depreciation of financial investments in the amount of the value of the share in the authorized capital.

As of the date of liquidation of the company "Passive":

DEBIT 59 CREDIT 91 subaccount "Other income"

20,000 rub. - the amount of the reserve for impairment of financial investments is written off.

In the financial statements, the value of financial investments is shown at book value minus the amount of the formed reserve for their depreciation (paragraph 5 of clause 38 of PBU 19/02).

The reserve is formed for the amount of the difference between the current market value of inventories and their actual cost, if the latter is higher than the current market value (clause 25 of PBU 5/01). The procedure for determining market value is not prescribed by law. In our opinion, it is possible to use price data obtained from manufacturers, state statistics bodies, trade inspections, presented in the media and specialized literature, as well as expert opinions. The method for assessing market value should be specified in the accounting policy (clause 7 of PBU 1/2008). To summarize information about reserves for reducing the value of material assets, account 14 “Reserves for reducing the value of material assets” (Chart of Accounts) is intended. Contributions to the reserve are recognized as other expenses (clause 11 of PBU 10/99; clause

Reserves for sleep

The company recognized this “debt” as doubtful, and therefore a reserve for doubtful debts was formed. Subsequently, after the expiration of the limitation period, the specified debt was recognized as uncollectible.

The following entries were made in the accounting: DEBIT 91 subaccount “Other expenses” CREDIT 63-100,000 rubles. — a reserve for doubtful debts has been formed; DEBIT 63 CREDIT 62- 100,000 rub. — accounts receivable are written off due to the expiration of the statute of limitations; DEBIT 007- 100,000 rub. — written off receivables are included in the balance sheet. If by the end of the reporting year following the year the reserve was created, the latter is not used in any part, then when drawing up the balance sheet, the unspent amounts of the reserve are added to the financial results (clause
70 Provisions): DEBIT 63 CREDIT 91 subaccount “Other income” - the reserve for doubtful debts has been restored.
In accounting, the situation is different. “Simplers” are exempt from some types of reserves, but there are also types that all organizations are required to form. Optional reserves under the simplified tax system Small businesses under the simplified tax system (with the exception of issuers of publicly offered securities) have the right not to create reserves for future expenses (clause.
3

4 PBU 8/2010), for example, reserves for vacation pay, payment of remunerations based on the results of work for the year, warranty repairs and warranty service (clause 11 of Information of the Ministry of Finance of Russia dated November 1, 2012 No. PZ-3/2012 (hereinafter referred to as Information No. PZ -3/2012); clause 2.1 PBU 2/2008, approved.

800,000 – 790,000 = 10,000 rubles were not enough to cover expenses from the reserve. - labor costs. It should be noted that this algorithm is applicable if the organization does not plan to create a reserve next year.

If the presence of a reserve is evidenced by the UE of the future period, then the balance of the inventory must be compared with the reserve of unused vacations, which is a clarification of the reserve. This reserve is determined taking into account the costs of payment unused vacation.

IMPORTANT! The amount of the adjusted reserve is determined for each employee using the formula: Average daily earnings × Number of days of unused vacation (letter of the Ministry of Finance of Russia dated January 11, 2013 No. 03-03-06/1/4).

• The excess of the adjusted reserve over the balance is reflected in labor costs.
• The excess of the balance over the adjusted reserve is reflected in non-operating income (clauses 3, 4 of Art.

A taxpayer who has decided to uniformly account for upcoming expenses for paying employees' vacations (for the purposes of Chapter 25 of the Tax Code of the Russian Federation) is obliged to reflect in the accounting policy for tax purposes the method of reservation adopted by him, determine the maximum amount of deductions and the monthly percentage of deductions to the specified reserve. For this purpose, a special calculation (estimate) is drawn up, which reflects the calculation of the amount of monthly contributions to the specified reserve, based on information about the estimated annual amount of expenses for vacation pay, including the amount of the Unified Tax on these expenses.

In this case, the percentage of contributions to the specified reserve is determined as the ratio of the estimated annual amount of expenses for vacation pay to the expected annual amount of expenses for wages (clause 1 of Article 324.1 of the Tax Code of the Russian Federation). Thus, the purpose of creating a reserve in accordance with paragraph 1 of Art.

Creating a reserve for vacation pay in tax accounting

Tax Code of the Russian Federation, in the manner prescribed for calculating corporate income tax, Art. 255 Tax Code of the Russian Federation. In accordance with the provisions of Art. 255 of the Tax Code of the Russian Federation, the taxpayer’s expenses for wages include any accruals to employees in cash and (or) in kind, incentive accruals and allowances, compensation accruals related to working hours or working conditions, bonuses and one-time incentive accruals, expenses associated with the maintenance of these employees, provided for by the norms of the legislation of the Russian Federation, labor agreements (contracts) and (or) collective agreements.
Labor costs for the purposes of Chapter 25 of the Tax Code of the Russian Federation include, in particular, paragraphs. 24 Art. 255 of the Tax Code of the Russian Federation, expenses in the form of deductions to the reserve for the upcoming payment of vacations to employees and (or) to the reserve for the payment of annual remuneration for long service, carried out in accordance with Art. 324.1 Tax Code of the Russian Federation.

Reserve for vacation pay when applying the simplified tax system

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Reserve for vacation pay in tax accounting

PBU 19/02). If a situation arises in which devaluation of investments may occur, the company must check for the presence of conditions for a sustainable decrease in their value, which are characterized by the simultaneous presence of the following aspects (clauses 37, 38 of PBU 19/02):

• at the reporting date and at the previous reporting date, the accounting value of investments is significantly higher than their estimated value;
• during the reporting year, the estimated value of investments changed significantly only in the direction of its decrease;
• At the reporting date, there is no evidence that the estimated value of investments is likely to increase significantly in the future.

If an impairment test confirms a sustained significant decline in the value of an investment, the firm creates an impairment provision for the difference between the carrying amount and the estimated value of the investment.
It is possible to create reserves for certain types (groups) of similar or related inventories (with the exception of such enlarged groups as basic materials, auxiliary materials, finished products, etc.) (clause 20 of the Guidelines for accounting of inventories, approved by order of the Ministry of Finance Russia dated December 28, 2001 No. 119n (hereinafter referred to as the Guidelines)). The reserve is formed for the amount of the difference between the current market value of inventories and their actual cost, if the latter is higher than the current market value (clause.
25 PBU 5/01). The procedure for determining market value is not prescribed by law. In our opinion, it is possible to use price data obtained from manufacturers, state statistics bodies, trade inspections, presented in the media and specialized literature, as well as expert opinions.

The method for assessing market value should be specified in the accounting policy (clause

Info

The future amounts of expenses for vacation pay and wages are:

• similar costs of the previous period

• forecast values ​​from the vacation schedule and staffing table).

Note that:

• expenses for vacation pay for software calculations are the maximum for the reserve;
• Payments under GPC contracts and vacation pay are not taken into account in wage amounts.

Example 1 LLC “Dream” reflected a reserve in the UE tax accounting for 2016. To calculate the software, LLC uses 2015 indicators. According to accounting data for 2015:

• vacation pay - 800,000 rubles;
• labor costs - 10,000,000 rubles.

The contribution rate is 30.2% (incl.

injuries) Vacation pay along with contributions in 2016 = 800,000 × 30.2% + 800,000 = 1,041,600 rubles. Salary including insurance contributions in 2016 = 10,000,000 × 30.2% + 10,000,000 = 13,020,000 rubles.