Question from Clerk.Ru reader Olesya (Engels)

LLC "A" is engaged in the sale of industrial equipment. Transport costs are classified as direct costs. Transport expenses are confirmed by the following primary documents: 1. an act of provision of services from a transport organization in the total amount for the month, issued on the last day of the month, 2. an act of provision of services from an organization leasing a vehicle with a crew in the total amount, issued on the last day of the month, 3. certificates of provision of services from the transport company for each delivery of LLC “A” * in addition to invoices for the shipment of goods.

In some cases, issues a certificate of completion of work indicating transport costs for delivery and an agreement on the provision of transport services, at the request of the customer. Periodically indicates transportation costs as a separate line on the delivery note. But most often it takes into account the cost of delivery in the cost of the product. In the income tax return, proceeds from the sale of equipment are indicated in the line “revenue from the sale of purchased goods,” and revenue from the provision of transport services is reflected in the line “revenue from the sale of goods (works, services) of own production.”

Is it correct to calculate the percentage of revenue from the sale of purchased goods in the total amount of revenue, and should this percentage of transportation costs be classified as direct related to trading activities and distributed to the balance of unsold goods? And based on the percentage of revenue from the sale of goods (works, services) of own production (transport services) in the total amount of revenue, the percentage of transportation costs is attributed to direct expenses related to the services provided and completely written off to the cost of services, because Are the services fully provided?

I would like to note that it is impossible to determine what amount of transportation costs relates to a specific delivery, because certificates from service providers are issued for the total amount for the past month.

When purchasing inventories necessary to carry out their activities, organizations incur various associated costs, namely transportation and insurance of cargo, payment for seaport services, brokerage commissions, and customs payments. Such expenses are called transportation and procurement costs. In this section, we will consider: the concept of transportation and procurement costs, the composition of the TZR, as well as the procedure for their reflection in the accounting and tax records of the organization.

In accordance with clause 70 of the Guidelines for accounting of inventories, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 N 119n (hereinafter - Guidelines N 119n), transportation and procurement costs (hereinafter - TZR) are the costs of the organization directly related to the process of procurement and delivery of materials to the organization.

The TZR includes: - costs of loading materials into vehicles and transporting them, payable by the buyer in excess of the price of these materials according to the contract; - expenses for the maintenance of the procurement and storage apparatus of the organization, including the cost of remuneration of the organization’s employees directly involved in the procurement, acceptance, storage and release of purchased materials, employees of special procurement offices, warehouses and agencies organized in places of procurement (purchase) of materials, workers, directly involved in the procurement (purchase) of materials and their delivery (accompaniment) to the organization, deductions for the social needs of these employees; - expenses for the maintenance of special procurement points, warehouses and agencies organized in procurement areas (except for labor costs with deductions for social needs); - markups (surcharges), commissions (cost of services) paid to supply, foreign trade and other intermediary organizations; - payment for storage of materials at places of purchase, at railway stations, ports, marinas; - interest payments for granted loans and borrowings related to the acquisition of materials before they are accepted for accounting; - expenses for business trips for the direct procurement of materials; - the cost of losses on delivered materials in transit (shortages, damage) within the limits of natural loss norms; - other expenses.

Organizations have the right to establish their own more detailed list of such expenses, using the Approximate nomenclature of TZR given in Appendix 2 of Methodological Instructions N 119n, and approve it in their accounting policies. In the accounting of an organization, the costs of procuring and delivering inventories (hereinafter referred to as inventories) to the place of their use in accordance with clause 5 of the Accounting Regulations “Accounting for inventories” PBU 5/01, approved by Order of the Ministry of Finance of Russia dated June 9, 2001 N 44n (hereinafter referred to as PBU 5/01), are taken into account in the cost of purchased raw materials. The costs of procurement and delivery of materials, in particular, include: - insurance costs; - costs of maintaining the procurement and warehouse division of the organization; - costs for transport services for the delivery of materials and materials to the place of their use, if they are not included in the price of goods and materials established by the contract; - accrued interest on loans provided by suppliers (commercial loan); - interest on borrowed funds accrued before the inventory was accepted for accounting, if they were raised for the acquisition of these inventories.

Along with production activities, organizations can carry out trading activities, for example, retail sales of alcoholic beverages, cigarettes, juices, mineral water, and so on. According to clause 13 of PBU 5/01, such organizations can include costs for the procurement and delivery of goods to central warehouses (bases), incurred before they are put on sale, as part of sales costs. In accordance with clause 83 of Methodological Instructions N 119n, TZR are accepted for accounting by: - ​​assigning TZR to a separate account 15 “Procurement and acquisition of material assets” according to the supplier’s settlement documents; - assigning TZR to a separate sub-account to account 10 “Materials”; - direct (direct) inclusion of fuel and equipment in the actual cost of the material. This is advisable in organizations with a small range of materials, as well as in cases of significant importance of individual types and groups of materials.

If an organization purchases materials for resale and includes the costs of delivering such materials to the warehouse in distribution costs, then it must take into account the TZR in the debit of account 44 “Sales expenses”, and subsequently write off these expenses in the debit of account 90 “Sales”, subaccount 2 "Cost of sales". The chosen method of accounting for the costs of procurement and delivery of materials must be reflected in the accounting policies of the organization used for accounting purposes. Example. The organization Omega LLC purchased a batch of materials for a total amount of 11,800 rubles for subsequent resale. (including VAT 18% - 1800 rubles). The cost of delivering goods to the warehouse amounted to 2,360 rubles. (including VAT 18% - 360 rubles).

Let us assume that the accounting policy of Omega LLC stipulates that delivery costs are included in the cost of materials, and the formation of the cost is carried out using account 15 “Procurement and acquisition of material assets”. Then the following entries will be made in the accounting records of Omega LLC: Debit account 15 “Procurement and acquisition of material assets” Credit account 60 “Settlements with suppliers and contractors” - 10,000 rubles. - the purchase cost of materials is reflected; Debit account 19 “VAT on purchased assets” Credit account 60 “Settlements with suppliers and contractors” - 1800 rubles. - VAT on purchased materials is taken into account; Debit of account 15 “Procurement and acquisition of material assets” Credit of account 76 “Settlements with various debtors and creditors” - 2000 rubles. - the cost of materials includes the costs of their delivery; Debit of account 19 “VAT on purchased valuables” Credit of account 76 “Settlements with various debtors and creditors” - 360 rubles. - VAT on the delivery of materials is taken into account; Debit account 10 "Materials" Credit account 15 "Procurement and acquisition of material assets" - 12,000 rubles. (RUB 10,000 + RUB 2,000) - reflects the actual cost of goods received at the warehouse; Debit account 68 “Calculations for taxes and fees”, subaccount “Calculations for VAT”, Credit account 19 “VAT on purchased assets” - 2160 rubles. (1800 rub. + 360 rub.) - accepted for VAT deduction; Debit of accounts 60 “Settlements with suppliers and contractors”, 76 “Settlements with various debtors and creditors” Credit of account 51 “Settlement accounts” - 14,160 rubles. (RUB 11,800 + RUB 2,360) - the debt for payment for materials and services for their delivery has been repaid. Let us assume that the accounting policy of Omega LLC stipulates that the costs of delivery and procurement of materials are taken into account as part of sales expenses. In accounting, this will be reflected as follows: Debit to account 10 “Materials” Credit to account 60 “Settlements with suppliers and contractors” - 10,000 rubles. - the purchase cost of materials is reflected; Debit account 19 “VAT on purchased assets” Credit account 60 “Settlements with suppliers and contractors” - 1800 rubles. - VAT on purchased materials is taken into account; Debit account 44 “Sales expenses” Credit account 76 “Settlements with various debtors and creditors” - 2000 rubles. - expenses for delivery of materials are reflected; Debit of account 19 “VAT on purchased valuables” Credit of account 76 “Settlements with various debtors and creditors” - 360 rubles. - VAT on the delivery of materials is taken into account; Debit of account 68 “Calculations for taxes and fees”, sub-account “Calculations for VAT”, Credit of account 19 “VAT on purchased assets” - 2160 rubles. (1800 rub. + 360 rub.) - accepted for VAT deduction; Debit of accounts 60 “Settlements with suppliers and contractors”, 76 “Settlements with various debtors and creditors” Credit of account 51 “Settlement accounts” - 14,160 rubles. (RUB 11,800 + RUB 2,360) - the debt for payment for materials and services for their delivery has been repaid. In accordance with clauses 87, 88 of Methodological Instructions N 119n TZR related to materials released for production, for management needs and for other purposes, are subject to monthly distribution in proportion to the accounting cost of materials, based on the ratio of the balance amount of TZR at the beginning of the month (reporting period) and the current amount of materials and equipment for the month (reporting period) to the amount of the balance of materials at the beginning of the month (reporting period) and materials received during the month (reporting period) at book value. The resulting value, multiplied by 100, gives the percentage that should be used when writing off inventory items to increase the accounting value of materials consumed.

To facilitate the implementation of work on the distribution of TKR in the cost of materials, the following simplified options can be used: - with a small share of TKR (no more than 10% of the accounting cost of materials), their amount can be completely written off to accounts 20 “Main production”, 23 “Auxiliary production” and increases in cost of materials sold; - the specific weight of TZR (as a percentage of the accounting cost of the material) can be rounded to whole units; - during the current month, TZR can be distributed based on the specific weight (as a percentage of the accounting value of the relevant materials) prevailing at the beginning of this month.

If this led to a significant under-write-off or excessive write-off of TRP (more than five points), in the next month the amount of written-off (distributed) TRP is adjusted to the specified amount of the previous month; - TZR can be distributed in proportion to their share (standard), fixed in planned (standard) calculations, to the accounting cost of the materials used. Moreover, if the actual amounts of TZR differ from the normative ones, in the next month (reporting period) the amount of the distributed amount of TZR is adjusted, that is, it increases by the underwritten amount or decreases by the amount that was excessively written off in the previous month (reporting period).

Balances of inventories at the beginning of each month (reporting period) are calculated based on the share (standard) of inventories provided for in planned (standard) calculations to the actual availability of materials in accounting prices; - TZR can be written off monthly (in the reporting period) in full to increase the cost of consumed (issued) materials, if their share (as a percentage of the contractual (accounting) cost of materials) does not exceed 5%. The choice of method for allocating sales expenses is established by the organization independently and is enshrined in its accounting policies.

The procedure for reflecting TKR in the tax accounting of an organization depends directly on the terms of the agreement with the supplier. Amounts of expenses for delivery of purchased goods (materials) intended for further sale to the warehouse, if these expenses are not included in the purchase price of such materials, are considered direct expenses in accordance with Art. 320 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation). All other expenses, with the exception of non-operating expenses determined in accordance with Art. 265 of the Tax Code of the Russian Federation, carried out in the current month, are recognized as indirect expenses and reduce income from sales of the current month.

The amount of direct expenses in terms of transportation costs related to the balance of unsold goods is determined by the average percentage for the current month, taking into account the carryover balance at the beginning of the month in the following order: 1) the amount of direct expenses attributable to the balance of unsold goods at the beginning of the month and incurred in current month; 2) the cost of purchasing goods sold in the current month and the cost of purchasing the balance of unsold goods at the end of the month is determined; 3) the average percentage is calculated as the ratio of the amount of direct costs to the cost of goods; 4) the amount of direct expenses related to the balance of unsold goods is determined as the product of the average percentage and the cost of the balance of goods at the end of the month. Example. The organization Mir LLC takes into account the costs of delivery of materials as part of sales expenses. Let’s assume that the balance in account 44 “Sales expenses” at the beginning of the current month was 20,000 rubles, the cost of delivering goods from the supplier for the current month is 40,000 rubles. The balance of materials at the beginning of the current month amounted to 100,000 rubles.

During the current month, materials for resale were received in the amount of 500,000 rubles, goods were sold in the amount of 400,000 rubles. Therefore, the balance of unsold materials at the end of the current month will be equal to: 200,000 rubles. (100,000 rub. + 500,000 rub. - 400,000 rub.). The amount of transportation expenses that must be written off for the current month is calculated as follows: 1) the sum of the balance of transportation expenses at the beginning of the month and transportation expenses incurred in the reporting month will be: 60,000 rubles. (RUB 20,000 + RUB 40,000); 2) the amount of goods sold in the current month and the balance of unsold goods at the end of the month will be equal to: 600,000 rubles. (400,000 rub. + 200,000 rub.); 3) the average percentage of transport costs in relation to the total cost of goods will be: 10% ((60,000 rubles / 600,000 rubles) x 100%); 4) the amount of transportation costs related to the balance of unsold goods at the end of the current month will be equal to: 20,000 rubles. (RUB 200,000 x 10%); 5) the amount of transportation expenses, which will reduce the taxable base for income tax in the current month, will be: 40,000 rubles. (20,000 rub. + 40,000 rub. - 20,000 rub.).

In the accounting records of Mir LLC, the write-off of transportation expenses for the current month will be reflected in the following entries: Debit to account 90 “Sales”, subaccount 2 “Cost of sales”, Credit to account 44 “Sales expenses” - 40,000 rubles. - transportation costs are written off as cost of sales. These are the main features of reflecting transportation and procurement costs in the accounting and tax accounting of an organization.

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). TZR, in particular, include:

• costs associated with loading and unloading operations;
• transportation costs;
• travel expenses associated with the procurement and delivery of materials;
• fees for storage of materials at places of purchase, at railway stations, ports, marinas;
• warehouse expenses (if warehouses are used both for the procurement of materials and for storing goods (finished products), such expenses can be attributed to current costs);
• expenses for maintaining procurement points, warehouses organized in places where materials are procured;
• fees for loans and borrowings raised for the purchase of materials (accrued before the materials were accepted for accounting);
• shortages and spoilage within the limits of natural loss;
• markups, allowances, commissions for intermediaries.

An approximate nomenclature (list) of TKR is given in Appendix 2 to the Guidelines approved by.

Methods for accounting for goods and materials

In accounting, take into account transportation and procurement costs (TPC) in one of the following ways:

• directly in the actual cost of each unit of materials;
• separately on account 15 “Procurement and acquisition of materials” (with subsequent attribution to account 16 “Deviation in the cost of material assets”);
• separately on a separate sub-account opened to account 10 “Materials”, for example on the sub-account “Transportation and procurement costs”.

Fix the chosen method of accounting for goods and materials in the accounting policy. This procedure is established by paragraph 83 of the order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n.

If an organization includes material and equipment in the actual cost of materials, then do not keep separate records of these expenses. When materials arrive, make the following entries:

Debit 10 Credit 60 (20, 21, 75...)
- the receipt of materials is reflected;

Debit 10 Credit 60 (76, 23, 26...)
- included TZR to the cost of materials.

If the organization accounts for material and materials separately on account 10, then upon receipt of materials, make the following entries:

Debit 10 subaccount "Raw materials" Credit 60 (20, 21, 75...)
- the receipt of materials at book value is reflected;

Debit 10 subaccount "Transportation and procurement costs" Credit 60 (76, 23, 26...)
- TZR taken into account.

If the organization accounts for material and materials separately on account 15, then upon receipt of materials the following entries need to be made:

Debit 15 Credit 60 (76)
- the receipt of materials is reflected in the assessment provided for in the contract (other documents);

Debit 15 Credit 60 (76)
- taken into account in the actual cost of TZR materials;

Debit 10 Credit 15
- materials were capitalized at the accounting price.

Write off deviations of the actual cost from the book price at the time of posting the materials using the following transactions:

Debit 16 Credit 15
- the deviation of the actual cost of received materials from their book price is reflected;

Debit 15 Credit 16
- the excess of the accounting price over the actual cost of purchased materials is reflected.

If TZR is reflected separately, then their analytical accounting should be carried out in the context of individual types and groups of materials. This means that the total amount of TRP associated with the procurement and delivery of heterogeneous materials must be distributed between them. There is an exception to this rule. If the ratio of TRP and the cost of procured (delivered) materials is insignificant, then they can not be distributed and taken into account in the total amount:

• or on account 10 subaccount “Transportation and procurement costs”;
• or on account 15 “Procurement and acquisition of materials” (with subsequent attribution to account 16 “Deviation in the cost of material assets”).

This procedure is provided for in paragraph 84 of the Methodological Instructions, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n.

If an organization maintains separate records of goods and materials, materials are reflected in accounting at accounting prices. An organization can use the following as accounting prices:

• planned price approved by the organization;
• negotiated price;
• actual cost of materials for the previous reporting period (month, quarter, year);
• the average price of the group (if the planned price is set not for a specific item number, but for their group).

If the accounting price deviates from the actual cost by more than 10 percent, it must be revised. If inventory items are accounted for separately, then they must be written off to the same accounts to which materials are written off. Document this at the end of the month with the following posting:

Debit 20 (23, 25, 26...) Credit 16 (10 subaccount "Transportation and procurement expenses")
- TZR for consumed materials were written off.

Methods for distributing fuel and equipment

To reduce the labor intensity of distributing transportation and procurement costs, an accountant can use one of the following simplified methods:

• the amount of TZR for all materials accepted for accounting in the reporting period is fully distributed between materials written off to accounts 20, 23 and 91-2. The use of this method is permitted if the amount of TZR does not exceed 10 percent of the cost of all written-off materials;
• the average percentage of inventories related to the cost of written-off materials is rounded to whole units;
• the amount of TZR is distributed taking into account their percentage prevailing at the beginning of the reporting period. The average percentage for the reporting period is not calculated in this case. If the amount of TRP determined in this way is overestimated or underestimated, then it should be adjusted in the next reporting period;
• the amount of TZR is distributed according to the standard fixed in the planned calculations. If actual costs differ from standard costs, then the difference is taken into account in the next reporting period;
• the amount of TZR is completely written off to increase the cost of materials consumed in the reporting period. The use of this method is permitted if the amount of labor and production costs does not exceed 5 percent of the accounting cost of materials.

Write-off of fuel and equipment

Before determining the amount of material and work items that is written off as expenses of the reporting period (month), you need to calculate the average percentage of goods and materials related to the cost of written-off materials. To do this, use the formula:

After calculating the average percentage, determine the amount of inventory, which is written off to the cost of the reporting period. To do this, use the formula:

Example
OJSC "Production Company "Master"" is engaged in the manufacture of metal products. The organization keeps records of incoming materials using accounts 15 and 16.

As of February 1, the organization’s records included:
- on account 10 - metal in the amount of 10 tons at a discount price of 2800 rubles/t for a total amount of 28,000 rubles;
- on account 16 - the balance of TZR related to this type of materials - 3000 rubles.

Within a month, “Master” purchased 50 tons of metal in the amount of 168,150 rubles. (including VAT - 25,650 rubles). The amount of TZR for these materials amounted to 17,700 rubles. (including VAT - 2700 rubles).

In February, 35 tons of metal were transferred to production.

The accountant "Masters" made the following entries in accounting:

Debit 15 Credit 60
- 142,500 rub. (168,150 rubles - 25,650 rubles) - the receipt of metal is reflected;

Debit 19 Credit 60
- 25,650 rub. - VAT on purchased metal is taken into account;

- 25,650 rub. - accepted for deduction of VAT on purchased materials (if there is a supplier invoice);

Debit 10 Credit 15
- 140,000 rub. (50 tons × 2800 rubles) - metal was capitalized at accounting prices;

Debit 15 Credit 60
- 15,000 rub. (RUB 17,700 - RUB 2,700) - TZR reflected;

Debit 19 Credit 60
- 2700 rub. - VAT on TZR is taken into account;

Debit 68 subaccount "VAT calculations" Credit 19
- 2700 rub. - accepted for deduction of VAT on TZR;

Debit 16 Credit 15
- 17,500 rub. (RUB 142,500 + RUB 15,000 - RUB 140,000) - the difference between the book price and the actual cost of the received metal is written off;

Debit 20 Credit 10
- 98,000 rub. (35 tons × 2800 rubles) - the accounting value of the metal transferred to production is written off.

The amount of fuel and equipment, which is written off as cost in February, was calculated by the Masters accountant as follows.

The cost of metal in February, taking into account the balance at the beginning of the month (in accounting prices), was:
2800 rub. × 10 t + 2800 rub. × 50 t = 168,000 rub.

The amount of TZR in February, taking into account the balance at the beginning of the month, is equal to:
3000 rub. + 17,500 rub. = 20,500 rub.

The average percentage of inventories related to the cost of written-off materials was:
20,500 rub. : 168,000 rub. × 100% = 12.2%.

The amount of inventory and equipment, which is written off to cost in February, is equal to:
98,000 rub. × 12.2% = 11,956 rubles.

Debit 20 Credit 16
- 11,956 rub. - TZR for April was written off.

How to distribute goods and materials in accounting among several types of materials delivered by one vehicle? The procedure for distributing TZV in this case is not regulated by regulatory documents. Therefore, an organization can develop the optimal method independently and consolidate it in its accounting policies (clauses 4, 7 of PBU 1/2008). For example, when delivering dissimilar materials by one vehicle, TRP can be distributed in proportion to the number of materials, their weight or volume, depending on the specifics of the organization’s activities (or on the range of assets received).

If one delivery includes several dissimilar groups of materials (for example, some materials are measured in pieces, others in kilograms), then the organization must first distribute the goods and materials between these groups. This can be done, for example, in proportion to the number of seats occupied in the vehicle. There is another option - to convert all units of measurement to one, for example, to kilograms. The second option is more universal, but requires more complex calculations. Within one group of materials, TZR can be distributed in proportion to those units of measurement in which each nomenclature number of this group is taken into account.

Example
Two types of materials were delivered to Alfa JSC in one vehicle: sheet metal (100 sheets) and a metal corner (200 m). Transport costs amounted to 7,000 rubles. without VAT.

To distribute transportation costs, Alpha's accountant converted various units of measurement of materials into one - kilograms. The weight of one sheet of metal is 60 kg. The weight of one meter of corner is 15 kg.

The total weight of delivered materials is:
60 kg × 100 sheets + 15 kg × 200 m = 9000 kg.

Transport costs for the delivery of sheet metal were:
7000 rub. × 6000 kg: 9000 kg = 4667 rub.

Transport costs for delivery of a metal corner were:
7000 rub. × 3000 kg: 9000 kg = 2333 rub.

The information in this article is current as of the date it was posted on the site. If you came here later, you can read the material on this topic in the current edition and even taking into account future changes in the Glavbukh System.

What is TZR?

What are transportation and procurement costs? Each organization must answer this question for itself, establishing a list of such expenses in its accounting policies. Some legal acts can help in this matter:

• PBU 5/01 “Accounting for inventories” (approved by order of the Ministry of Finance of the Russian Federation dated 06/09/2001 No. 44n) - clause 6;
• Guidelines for accounting of inventories (approved by order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119n) (hereinafter referred to as the Guidelines) - clause 70;
• All-Russian classifier of types of economic activities (approved by order of Rosstandart dated January 31, 2014 No. 14-st) - section “Transportation and storage”.

For detailed lists of the various possible components of the TZR contained in the specified documents, see the article.

Methods for accounting for goods and materials

How the organization will reflect the costs associated with the purchase of inventories must also be recorded in its accounting policies. You can choose from the following options for accounting for goods and materials:

1. Using accounts 15 “Procurement and acquisition of materials” and 16 “Deviation in the cost of material assets.”
2. Using a separate subaccount in the inventory accounts 10 “Materials” or 41 “Goods”.
3. Directly included in the actual cost of inventories.
4. On account 44 “Sales expenses” - only for goods.

The first three methods apply to both the purchase of materials and the purchase of goods. They follow from the requirement of paragraph 6 of PBU 5/01 that the costs of delivery and procurement are included in the actual cost of inventories. In addition, these 3 methods are listed in paragraph 83 of the Methodological Instructions, but they only talk about materials. At the same time, in the instructions to the Chart of Accounts (approved by order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n), the description of the 41st account states that account 15 for goods is used in the same way as for materials. Therefore, we combine the first three methods for all inventories. But the 4th method, by virtue of clause 13 of PBU 5/01, is used only for goods. Let's look at examples of the use of each method.

Example 1

Cassiopeia LLC produces bearings. Accounting for materials is carried out at planned prices. TZR are included in the deviations of the actual cost from the planned one. In August, Cassiopeia LLC purchased 120 tons of rolled steel for 33,400 rubles. per ton, total RUB 4,008,000. (incl. VAT 18% - RUB 611,390). 87,000 rubles were paid for the delivery of these raw materials. (incl. VAT 18% -RUB 13,271). The planned cost of a ton of rolled steel is 27,000 rubles.

Description			Amount, rub.
The purchase price of rolled steel is reflected			3 396 610
VAT on rolled steel is reflected
Delivery costs reflected
VAT on delivery reflected
Rolled steel was capitalized at the accounting price			3 240 000 (120 × 27,000)
The excess of the actual value over the accounting value at the end of the month is written off			(3 396 610 + 73 729 - 3 240 000)

Example 2

Orion LLC produces parts for machine tools. Accounting for raw materials is carried out at actual prices; a separate sub-account is provided for TZR. Orion LLC received 170 tons of rolled metal at 67,000 rubles, the total amount is 11,390,000 rubles, incl. VAT 18% - RUB 1,737,458. Delivery costs amounted to RUB 156,000, incl. VAT 18% - RUB 23,797. The delivery was carried out urgently to prepare a new order. Therefore, the company sent an employee on a business trip, who agreed on additional volumes and entered into an additional agreement with the supplier. Business trip expenses amounted to RUB 37,500.

Description			Amount, rub.
Purchase price reflectedrolled metal			9 652 542
VAT reflectedrolled metal			1 737 458
Delivery is reflected in the cost of raw materials in a separate sub-account “TZR for raw materials and materials”
VAT on delivery reflected
Business trip expenses are reflected as part of the TZR

The third accounting method is suitable for those organizations that use few different types of materials. The application of this method is shown in example 3.

Example 3

Malaya Dipper LLC packages one type of honey for retail sale. In August, 1,750 kg of honey were purchased from beekeepers in the amount of 875,000 rubles, excluding VAT. 75,000 rubles were spent on delivery. The salary of the forwarder, who makes the purchase and escorts the cargo, for August turned out to be equal to 67,000 rubles, social contributions for his salary - 20,234 rubles. TZR at Malaya Dipper LLC is recorded in the materials account, directly included in their cost.

Description			Amount, rub.
Purchase price reflectedhoney

The fourth method can be chosen by trading organizations (clause 13 of PBU 5/01), as well as when accounting for goods by non-trading organizations, that is, those that conduct trading activities in addition to other activities (clause 227 of the Methodological Instructions).

Example 4

Ursa Major LLC is a distributor of electronic equipment. In August, 300 televisions of the same brand were purchased for the amount of RUB 1,650,000, incl. VAT 18% - RUB 251,695. Delivery costs amounted to 57,000 rubles, incl. VAT 18% - RUB 8,695.

Description			Amount, rub.
Capitalizedtechnique			1 398 305
Incoming VAT on equipment is reflected
Transport costs reflected
Incoming VAT on delivery is reflected

Methods for writing off TZR

When inventory items are accounted for separately from the cost of inventories themselves (all accounting methods except the third), the question arises of how much they should be written off when using or selling inventories to which these associated costs relate. For accounting purposes, the organization chooses independently the method of distributing goods and materials between used/sold materials/goods and those remaining in the warehouse and enshrines them in the accounting policy.

For the first two methods of accounting for goods and materials, it is advisable to use the recommendation of paragraph 87 of the Methodological Instructions. Then deviations or TZR are written off in proportion to the accounting cost of materials, using the formulas indicated below.

K = (TZR0 + TZR1) / (MPZ0 + MPZ1) × 100,

TZR2 = K × MPZ2,

K - percentage of deviation write-off;

ТЗР0 - balance of the deviation amount at the beginning of the month;

TZR1 - amount of deviation for the month;

MPZ0 - balance of materials at the beginning of the month at book value;

MPZ1 - the amount of materials received for the month at book value;

TZR2 - the amount of deviations written off as costs;

MPZ2 - the amount of materials at the accounting price, written off as costs.

For the examples discussed above, we will show the write-off of goods and equipment using this method.

Example 1 (continued)

At the beginning of August, the balance of materials is equal to 880,000 rubles, the balance of deviations is 46,000 rubles. 140 tons of rolled steel were written off for production. The write-off of rolled steel and corresponding fuel and equipment as part of accounting deviations will be reflected in the following entries:

K = (46,000 + 230,339) / (880 000 + 3,240,000) × 100 = 6.7%.

Amount of deviations written off to costs:

TZR2 = 6.7% × 3,780,000 = 253,260 rubles.

For the third method of accounting for material and equipment, their distribution is irrelevant, since these costs are already included in the cost of materials. But with the fourth method of accounting for inventory items (as part of sales expenses), the organization can choose one of the ways to write them off:

• write off completely to cost;
• distribute between sold goods and those remaining in the warehouse.

This choice is given in the instructions for the Chart of Accounts, approved by order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n (rules for using the 44th account). When distributing, you can use, for example, the formulas given in Art. 320 Tax Code of the Russian Federation:

K = (P0 + P1) / (T1 + T2) × 100,

P2 = K × T2,

K - % of sales expenses that fall on the balance of goods at the end of the month;

P0 - sales expenses related to the balance of goods at the beginning of the month;

P1 - sales expenses of the current month;

T1 - the cost of purchasing goods sold in the current month;

T2 - cost of purchasing goods not sold at the end of the month;

P2 - sales expenses related to the balance of unsold goods at the end of the month;

T2 - the cost of purchasing goods that were not sold at the end of the month.

Example 4 (continued)

The cost of goods sold in August is 1,830,000 rubles. The balance of goods at the beginning of the month totaled 540,000 rubles, on the 44th account the opening balance was 13,400 rubles.

540,000 + 1,398,305 - 1,830,000 = 108,305 rub.

K = (13,400 + 48,305) / (1,830,000 + 108,305) × 100 = 3.18%.

108,305 × 3.18% = 3,444 rubles.

Selling expenses written off to cost:

13,400 + 48,305 - 3,444 = 58,261 rub.

To write off sales expenses, it is advisable to allocate a separate subaccount; this will make it easier to fill out reports.

Innovation 2016: TKR with simplified methods of accounting

Clause 4 art. 6 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ lists organizations that can use simplified accounting methods:

• organizations related to small businesses;
• non-profit structures;
• participants of the Skolkovo project.

For such organizations, by order of the Ministry of Finance of the Russian Federation dated May 16, 2016 No. 64n, new clauses 13.1-13.3 were introduced in PBU 5/01. Let's look at their contents in order:

1. All simplifications are given the opportunity to include TZR immediately in expenses for ordinary activities.
2. A micro-enterprise can immediately write off purchased supplies as expenses. The rest have the right to this only if there are insignificant balances of inventories at the end of the month.
3. If the purchased inventories and associated equipment will be used for administrative purposes, then they can also be written off directly as expenses for ordinary activities.

Example 5

If Ursa Minor LLC from example 3 used simplified accounting methods, then the transactions would be reflected as follows:

Description			Amount, rub.
The purchase of honey from beekeepers is reflected
Transport costs reflected
The salary of the forwarder is reflected
Social contributions accrued on the forwarder's salary

Example 6

If Ursa Minor LLC from example 3 was a micro-enterprise and used simplified accounting methods, then the transactions would be reflected as follows: The choice of method for accounting for inventories depends on the characteristics of the organization, the share of these expenses in the cost of inventories, the amount of inventory balances at the end of the reporting period and other factors. When forming an accounting policy, it is necessary to go through all available methods of accounting and distribution of equipment, since they can significantly influence the financial result of the organization.

18.1. The concept of TZR

Pay attention!

The actual cost of materials received by the enterprise includes the purchase price of materials and transportation and procurement costs (TZR).

Transportation and procurement costs are costs associated with the purchase of materials, which include:

Costs of preparing products for shipment;

Transport costs;

Railway tariffs;

Customs duties;

Costs of insuring cargo in transit;

Payment for information, consulting and other services related to the purchase of materials;

Material storage costs;

Loading and unloading costs;

Other costs for bringing inventories to a state suitable for use, etc.

Transportation and procurement costs in some industries can amount to up to 50% of the cost of purchased materials. Therefore, supply contracts specify the terms of payment and delivery of materials, in particular the forms of payment for transportation costs.

18.2. Methods for accounting for goods and materials

Pay attention!

Transportation and procurement expenses (TZR) of an organization can be taken into account by:

Attribution of goods and materials to a separate account 15 “Procurement and acquisition of material assets” according to the supplier’s settlement documents;

Attribution of TZR to a separate sub-account to account 10 “Materials”;

Direct (direct) inclusion of TZR in the actual cost of the material (attachment to the contract price of the material).

The first method of reflecting material inventory can be used only by those organizations that receive materials at accounting prices established by the organization independently.

When accounting for inventory items using the second method, you must first determine the percentage of inventory items to be written off, and then the amount of inventory items that must be written off. The percentage that should be used when writing off such expenses (TZR%) for an increase (increase in price) in the accounting cost of consumed materials is calculated as follows:

TZR % = [(TZR start + TZR month) / (M start + M month)] * 100%,

where TZR beginning is the balance of TZR at the beginning of the month (reporting period);

TRP month – total amount of TRP for the past month (reporting period);

M start – cost of materials at the beginning of the month (reporting period);

M month – cost of materials received during the month (reporting period).

The amount of TZR subject to write-off for the increase (increase in price) of the accounting value of consumed materials is determined by the formula

TZR list = M pr * TZR %,

where M pr is the cost of materials released into production.

The direct (direct) inclusion of TRP in the actual cost of the material (third method) is advisable in organizations with a small range of materials, as well as in cases of significant importance of individual types and groups of materials.

The specific option for accounting for goods and materials is established by the organization independently and is reflected in the accounting policy.

If an organization includes equipment and materials in the actual cost of materials, then separate accounting of these expenses is not maintained. When materials arrive, you need to make the following postings:

Debit 10 Credit 60 (20, 21, 75...) – the receipt of materials is reflected;

Debit 10 Credit 60 (76, 23, 26...) - attributed to the TZR to the cost of materials.

If an organization accounts for material and equipment separately on account 10, then upon receipt of materials it is necessary to make the following entries:

Debit 10 subaccount “Raw materials and supplies” Credit 60 (20, 21, 75...) – the receipt of materials is reflected at book value;

Debit 10 subaccount "Transportation and procurement expenses" Credit 60 (76, 23, 26...) - TZR taken into account.

If the organization accounts for material and materials separately on account 15, then upon receipt of materials the following entries need to be made:

Debit 15 Credit 60 (76) – the receipt of materials is reflected in the assessment provided for in the contract (other documents);

Debit 15 Credit 60 (76) – taken into account in the actual cost of TZR materials;

Debit 10 Credit 15 – materials were capitalized at the accounting price.

Write off deviations of the actual cost from the book price at the time of posting the materials using the following transactions:

Debit 16 Credit 15 – reflects the deviation of the actual cost of received materials from their book price;

Debit 15 Credit 16 – reflects the excess of the book price over the actual cost of purchased materials.

If TZR are reflected separately (i.e. separately), then their analytical accounting should be carried out in the context of individual types and groups of materials. This means that the total amount of TRP associated with the procurement and delivery of heterogeneous materials must be distributed between them. There is an exception to this rule. If the ratio of TRP and the cost of procured (delivered) materials is insignificant, then they can not be distributed and taken into account in the total amount:

Or on account 10 subaccount “Transportation and procurement costs”;

Or on account 15 “Procurement and acquisition of materials” (with subsequent attribution to account 16 “Deviation in the cost of material assets”).

If an organization maintains separate records of goods and materials, materials are reflected in accounting at accounting prices. An organization can use the following as accounting prices:

Planned price approved by the organization;

Negotiated price;

Actual cost of materials for the last reporting period (month, quarter, year);

The average price of the group (if the planned price is set not for a specific item number, but for their group).

If the accounting price deviates from the actual cost by more than 10 percent, it must be revised. If inventory items are accounted for separately, then they must be written off to the same accounts to which materials are written off. You need to formalize this at the end of the month by posting:

Debit 20 (23, 25, 26...) Credit 16 (sub-account 10 “Transportation and procurement costs”) - written off by TZR for materials consumed.

18.3. Methods for distributing fuel and equipment

Pay attention!

To reduce the labor intensity of distributing transportation and procurement costs, an accountant can use one of the following simplified methods:

The amount of inventory for all materials accepted for accounting in the reporting period is fully distributed among materials written off to accounts 20, 23 and 91-2. The use of this method is permitted if the amount of TZR does not exceed 10 percent of the cost of all written-off materials;

The average percentage of inventories attributable to the cost of scrapped materials is rounded to the nearest whole unit;

The amount of TZR is distributed taking into account their percentage established at the beginning of the reporting period. The average percentage for the reporting period is not calculated in this case. If the amount of TRP determined in this way is overestimated or underestimated, then it should be adjusted in the next reporting period;

The amount of TZR is distributed according to the standard fixed in the planned calculations. If actual costs differ from standard costs, then the difference is taken into account in the next reporting period;

The amount of TZR is completely written off to increase the cost of materials consumed in the reporting period. The use of this method is permitted if the amount of labor and production costs does not exceed 5 percent of the accounting cost of materials.

18.4. Write-off of fuel and equipment

Pay attention!

Before determining the amount of material and work items that is written off as expenses of the reporting period (month), you need to calculate the average percentage of goods and materials related to the cost of written-off materials. To do this you need to use the formula:

The amount of TZR that must be written off is determined as follows:

Cost of materials written off for production × Percentage of material and equipment subject to write-off at the end of the month.

Task 32. According to the accounting policy of the organization, transportation and procurement costs are taken into account in a special subaccount of account 10 “Materials” (subaccount 10-12).

At the beginning of the month, the company registered 1,400 units. materials. Their contractual cost is 1,120,000 rubles. (excluding VAT). The amount of TZR attributable to the balance of materials is equal to 134,400 rubles. (excluding VAT).

During the month, 8,000 units were purchased. materials. The cost of the entire batch, established by the supplier, is RUB 8,024,000. (including VAT - RUB 1,224,000).

To purchase materials, the organization used the information and consulting services of a third party. Their cost was 35,400 rubles. (including VAT - 5400 rubles). Materials were purchased through an intermediary. The cost of paying for his services is 23,600 rubles. (including VAT - 3600 rubles). The materials were delivered to the warehouse by a transport organization. Expenses for payment for delivery services amounted to RUB 590,000. (including VAT - 90,000 rubles). During the month, materials worth RUB 5,654,000 were released into production.

Make accounting entries, find the total amount of inventory for materials received during the month, the percentage of inventory attributable to the write-off of materials and the amount of inventory to be written off.

Task 33. At the beginning of the month, the organization registered 3,000 units. materials for a total amount of 900,000 rubles. (excluding VAT). The amount of TZR that falls on them is 27,000 rubles. (excluding VAT). During the month, 5,000 units were purchased. materials worth RUB 1,550,000. (excluding VAT). The amount of TZR for them amounted to 62,000 rubles. (excluding VAT). During the month, materials worth 950,000 rubles were released into production.

Find the percentage of deviations attributable to written-off materials and make accounting entries.

Related information.

During its activities, any organization is often faced with the calculation of transportation and procurement costs. It is important to remember that costs of this kind may arise when receiving any inventory items, as well as when sending a certain product to customers. In the article, we will consider accounting for transportation procurement expenses (TPC) when including/not including them in the cost of goods, as well as transactions for their write-off for sale.

When transferring the goods, the supplier himself provides the organization with a full package of mandatory documents, where all transport costs can be allocated separately or included in the established cost of the goods. So you need to figure out: how should an organization take such costs into account? The full cost of transportation costs is included in the cost of goods sold, and they can be taken into account simultaneously with the cost of the goods on one goods accounting account, or they can be allocated in a specific amount on a separate sheet.

Accounting for transportation and procurement costs when including them in the cost of goods

In this case, all goods are registered in 41 accounts together with transportation and procurement costs. This is not a very convenient method, but any organization still has every right to choose it. All necessary entries for accounting for each product, as well as transportation costs, are presented in the form:

• D41/1 K60 – type of total cost of goods, in accordance with official documents of the supplier.
• D19 K60 – the amount of allocated VAT that was declared by the supplier.
• D41/1 K60 – the full cost of the TZR itself.
• D19 K60 – the amount of VAT that relates to TZR.

The price for each item provided will necessarily include shipping costs accordingly.

In cases where the ordered goods contain several lots and will be delivered not only to your organization, then transportation costs should be divided proportionally among the received lots.

Example of calculating transport costs

The total cost of goods received is 200,000 rubles.

• a batch of simple pillows at a price of 80 rubles per unit in the amount of 100 pieces, resulting in 80,000 rubles;
• a batch of sleeping blankets at 120 rubles per unit in the amount of 100 pieces, the total cost is 120,000 rubles.

When delivering this product, the organization will pay a total of 20,000 rubles. spent on transportation costs.

If a company also includes TZR in its delivery costs, then only those transport costs that relate to each shipment should be calculated. In this case, for each consignment it is necessary to multiply the total amount of TZR by the total cost of the consignment, and then divide by the total amount of transportation costs.

The result should be: delivery costs – 20000*80000/200000 = 8000 rubles. The final total cost of the pillows including delivery was 88,000 rubles. At the same time, the price for one unit, taking into account the technical requirements, is equal to 88000/1000 = 88 rubles.

Delivery costs – 20,000*120,000/200,000 = 12,000 rubles. The final total cost of the pillows including delivery was 132,000 rubles. At the same time, the price for one unit, taking into account the technical requirements, is equal to 132,000/1000 = 132 rubles.

As a result, it turns out that pillows will be capitalized for 88,000, while blankets for 132,000 rubles.

Accounting for transportation and procurement costs not included in the price of goods

In this situation, transportation and procurement expenses are reflected separately in accounting under the name “Sales expenses,” which is why a separate subaccount is opened (direct entry for accounting for spent funds D44.TR K60).

Over the course of a whole month, all transport costs received are accumulated precisely in the debit of account 44; after this month, the entire accumulated amount is gradually written off in proportion to the amount of goods sold.

An example of writing off the amount of transportation costs

Let’s say an organization received the ordered goods twice a month in one month.

• the first batch amounted to 1000 pillows at a price of 80 rubles per unit, that’s 80,000;
• the second batch amounted to 1000 pillows at 120 rubles per unit, the total amount in this case was 120,000.

In addition, after some time the company also went to the supplier, where it purchased 500 pillows. 80 rub. per unit, as a result I paid 40,000.

According to calculations, the amount of TZR was:

• payment for gasoline – 1000 rubles;
• insurance premium from salary for the driver - 240 rubles;
• driver's salary - 800 rubles;
• depreciation of the car - 500 rubles.

Accounting for transportation procurement costs: accounting entries

Sum	Debit	Credit	Operation name
80000	41.1	60	the cost of one batch, in accordance with the documents of the supplier himself
8000	44.TR	60	shipping costs for one batch
120000	41.1	60	the cost of the second batch, in accordance with the documents of the supplier himself
12000	44.TR	60	shipping costs for the second batch
40000	44.1	60	the cost of the third batch, in accordance with the documents of the supplier himself
1000	44.TR	10	fuel costs
800	44.TR	70	driver's salary
240	44.TR	69	insurance premiums from driver's salary
500	44.TR	02	car depreciation

As a result, we can conclude: over the past month, according to the debit 44.TR, a monetary amount of TZR in the amount of 22,540 rubles was accumulated.

For the past month, goods with a total value of 240,000 rubles were taken into account on account 41.1. And for sale this month, goods worth 150,000 rubles were written off from account 41.

As a result, the question arises: what amount should be debited from account 44.TR at the end of the month?

Let’s assume that at the beginning of the month, account 44.TR had a debit balance of 10,000, and account 41.1 had 80,000. The debit balance of 44.TR is equal to the sum of the opening balance and debit turnover for the past month, that is, 10,000 + 22,540 = 32,540 rubles.

It turns out that at the end of this month, transportation costs must be written off from account 44: 32540*150000/320000=15253 rubles.

Posting for writing off transportation and procurement expenses (TPC) for sale

Posting for writing off transportation procurement expenses for sale - D90.2 K44.TR

To calculate the write-off of delivery costs at the end of the month, you can use the standard formula:

TZR = debit balance 44.TR * credit balance 41.1 / debit balance 41.1.

Conclusion: as a result, we considered two different methods for calculating delivery costs in accounting. This:

• include transportation costs in the delivery cost;
• include TZR in selling expenses.

Moreover, each organization has the right to choose the most suitable accounting method for itself, as well as to consolidate its final choice in its accounting policies.

Transport costs when selling goods

In this case, only three different options can be considered:

• when the customer comes to the company and picks up the order himself;
• when delivery of the ordered goods occurs at the expense of the recipient;
• when the delivery of goods is paid by the seller.

In the first two cases, the supplier does not bear any costs, and in the third case, the seller can include the delivery cost in the cost of goods or take it into account on a separate sheet.

At the end of the month, the entire accumulated amount spent on delivery is written off to debit 90.

1. Costs spent on delivery may be included in sales costs or in the cost of the goods.
2. In the first case, TZR should be reflected in debit account 41, in the second - in debit 44, on a separate sheet.
3. When accounting for inventory items is kept separately, they should be written off in proportion to the goods sold.