An organization's expenses represent a decrease in economic benefits due to the disposal of assets. The latter may be cash or other property. Expenses of an organization are also the occurrence of obligations, which leads to a decrease in the capital of the enterprise (except for the reduction of deposits by decision of the founders).

Classification

Depending on sales (production) volumes, variable and fixed costs are distinguished. The first ones change in proportion to the number of products manufactured, services provided, and work performed. Fixed costs exist regardless of production volume. This category includes some taxes, security payments, depreciation, rental payments, management salaries, and so on. Costs may be overhead or indirect. This classification is carried out according to the connection between costs and the technological process. Depending on the level of aggregation, costs can be single-element or complex. There are also direct and indirect production costs.

Tax Code of the Russian Federation

In Art. 271-273 ch. 25 for entities paying income tax, two options are provided for determining income and costs:

1. Accrual method. It is considered universal and can be used in all cases.
2. This option is convenient in some cases, but has its limitations.

According to clause 1 of the Tax Code, payers using the accrual method are required to divide costs into indirect and direct. This is due to different conditions for their recognition in tax reporting. Let's take a closer look at what indirect costs are and what applies to them.

general characteristics

Refers to the tax (reporting) period as goods/work/services are sold. They are included in the cost of products under Art. 319 NK. Indirect costs are determined in a different way. What does this mean? They represent a set of costs related to the technological process that are not economically feasible or cannot be attributed directly to certain types of products. The distribution of indirect expenses is carried out in full in the same tax period in which they arose. This means that even if there was no sale, these costs reduce taxable profit for a given time period.

Indirect costs: what are they?

These costs are divided into two main categories:

1. General economic. They are not directly related to the technological cycle of the enterprise. Accounting for indirect expenses in this case is carried out according to the account. 26. Such costs relate to the management of the technological process.
2. General production. These include general workshop costs for maintenance, organization and management of the technological process. Accounting entries are made to the account. 25.

Costs of operation and maintenance of equipment

They represent indirect costs. What does this mean? This category includes costs for:

General shop costs

These indirect costs relate to process control. These include costs associated with:

1. Preparation and organization of production operations.
2. Contents of the management staff of technological departments.
3. Depreciation of structures, buildings, production equipment.
4. Ensuring normal working conditions.
5. Maintenance and repair of structures, equipment, buildings.
6. Training and career guidance of personnel.

General expenses

1. Labor costs. We are talking, in particular, about recruitment, selection, training of managers, training, and retraining for advanced training.
2. Technological management costs.
3. Payment for services received from external organizations.
4. Production management expenses.
5. Maintenance of buildings, equipment, structures.
6. Costs for managing supply, procurement, financial and sales activities.
7. Mandatory taxes, fees, deductions and payments according to the procedure prescribed by law.

A specific feature of general business costs is that they are unchanged within the scale base. They can be corrected by governing decisions. The degree of their coverage can be changed by the volume of sales.

Scale base

In management analysis, it should be understood as a specific interval of sales/production volume, within which costs have a clearly defined behavior. For example, an enterprise has a machine park of 10 units at its disposal. 1 million products are produced annually. Depreciation on fixed assets is 500 thousand rubles. Management decided to double production volume. For this purpose, an additional 10 machines were put into operation. The scale base up to this point was 0-1 million products. After increasing the machine park, it became 1-2 million.

Overhead and basic costs

This classification is carried out according to the purpose of costs. Overheads are expenses related to the management of an enterprise. The main costs are resources of all types. These are, in particular:

1. Objects of labor in the form of basic materials, raw materials, purchased semi-finished products.
2. Depreciation of fixed assets.
3. Salaries of workers involved in the technological (main) process.

These costs arise from the production of products. These expenses form a significant part of the costs in any enterprise. Overhead costs arise during the implementation of management functions. In their purpose, role and nature, they differ significantly from production tasks. Such costs usually relate to the organization of the enterprise's activities. They are included in accounting entries using the cost transfer method.

Cost sharing procedure

Determining which costs are indirect and which are direct depends on the specifics of the enterprise's activities. In particular, the company can:

For trading enterprises, the distribution of indirect costs and direct costs is carried out regardless of the method of determining income tax. As mentioned above, this can be an accrual method or a cash calculation option. Direct costs include:

1. Costs for delivering products to the consumer's warehouse, if they are not included in the price of the product.
2. The cost of purchasing products sold during the tax period.

Direct costs are included in the calculation as products are sold. All other expenses, with the exception of non-operating expenses, are classified as indirect. These costs reduce sales income for the current month. Direct costs are written off as purchased items are sold, in the cost of which they are included. Indirect expenses are taken into account when calculating income tax.

Enterprises engaged in the production of goods

For manufacturing companies, the list of direct costs is established in Art. 318, paragraph 1 of the Tax Code. This category includes costs for:

1. Purchase of materials and raw materials used in the production of products or performance of work, components used during installation, semi-finished products subject to additional processing.
2. Salaries of employees involved in the technological process, calculation of contributions for compulsory (medical and social) insurance and against occupational diseases and accidents.
3. Depreciation of fixed assets involved in the production of goods.

All other expenses, except non-operating expenses, are classified as indirect.

Enterprises providing services

For such companies, the division into direct and indirect costs can be carried out in the same way as for production. However, there is a significant difference in the rules for recognizing costs by one or the other. A service should be understood as an activity whose result does not have material expression. It is realized and consumed in the course of implementation. In this regard, companies providing services are not obliged to distribute direct costs between the expenses of the current period and the price of services that were not accepted by customers at the end of the period. This was stated in the Letter of the Ministry of Finance dated June 15, 2011. Such enterprises can recognize all expenses (both indirect and direct) in the current period. This procedure must be enshrined in the company’s financial policy.

No profit

If no income was received during the reporting period, then the company can recognize only indirect expenses. Direct costs included in the balance of unsold products cannot be used in profit calculations. If the company has not sold anything, then, accordingly, it has no direct costs. As for indirect expenses, they are not tied to the revenue received and cannot be taken into account in the current period. At the same time, if a specific cost does not generate direct income, this does not mean that it is unreasonable. It is enough that it is necessary for the implementation of activities, the result of which will be the profit received. Indirect costs, therefore, can be taken into account in reducing the tax base even when the revenue has not yet been received. This refers to income in the current period.

1C: indirect costs

Methods for determining costs in tax documentation are described in the appropriate register. The user must independently indicate the list of direct costs. Everything that is not indicated in this register is interpreted by the program as indirect costs. The company approves direct costs in its financial policy. Thus, it is advisable to register the list through the appropriate tab. To do this, go to "Income Tax". Then you need to click on “Specify the list (list) of direct costs.” If the information register does not contain entries, the program will offer to make them automatically. Each item in it is presented as a condition for recognizing direct costs. The actual division of costs in tax reporting is carried out at the end of the month by a regulatory document that closes the accounting accounts (26, 25, 23, 20).

Stages of cost recognition in the program

Let's consider how the document closing the accounting accounts will be “reasoned” in order to divide expenses into indirect or direct. Simplified, the following stages can be distinguished:

1. For the current period (for example, March 2012) for an enterprise in the "Posting Journal" register, the document searches for all records of a certain type.
2. Among the found items, those whose date is not earlier than in the register template “Methods for determining indirect and direct costs in tax accounting” are selected for subsequent analysis.
3. If the “Division” attribute is not specified in the template, then records specified in any division are considered.
4. Failure to complete a “Cost Item” does not mean that any such items will be considered. Only those that have the value “Other costs” in the “Type of expense” line are taken into account.

If the entry in the financial statements satisfies the above conditions, the amount will be classified as direct costs. If an expense is discovered in accounting for which there is no suitable template in the register, then in the accounting system it will be recognized as indirect. His program will debit the corresponding subaccount. sch. 90.08.

Important point

It should be understood that before the closing date of the month, the enterprise’s costs for production are not divided. According to the settings of the chart of accounts, they are reflected as costs at the time of recording a business transaction in accounting and tax accounting. Besides this, there is another important point. You should understand under what specific settings certain postings appear in the control unit and control unit. The state of the “direct costing method” checkbox will affect the preparation of entries exclusively in accounting when closing the month. This position does not concern NU in any way. In tax accounting, costs are either cost or written off depending on their nature. Direct costs are transferred at the end of the month to the debit of the account. 90.02.1, which records revenue from activities with the main taxation system. Indirect expenses are directly charged to the debit of the account. 90.08.1.

Conclusion

The exact list of direct costs related to sales and production is determined by the enterprise independently. This list should be included in the company's financial policy. The distribution of costs is carried out taking into account the specifics of the industry and the technological process. The formation of a list of costs must have an economic justification. Indirect costs can only be recognized as those that cannot be classified as direct costs for objective reasons. For example, the costs of materials and raw materials are included in the cost of products. Such costs are always direct and cannot be indirect.

In accounting and taxation, an enterprise's expenses are divided into direct and indirect costs. The amount of profit and the amount of income tax depend on the method of their classification into one category or another and the method of distribution in the reporting period.

Direct and indirect costs: main differences

The main difference between the category of direct costs and indirect ones is in the method of their distribution. The amount of direct costs is transferred to a specific period depending on the level of sales. In the reporting period, the revenue part can be reduced only by that part of direct expenses that relates to products sold during this time.

Indirect expenses are taken into account in full in the reporting period and reduce the taxable income of the enterprise by their entire amount. Direct costs can be correlated with the type of product produced, while indirect costs are associated with the production of a group of goods or ensuring the functioning of the organization as a whole.

List of direct expenses

Direct costs include:

1. Costs for replenishment of materials.
2. Costs of wages for personnel engaged in primary production.
3. A group of other costs in the form of depreciation of equipment, advertising of goods, payment of commissions to sales agents and the purchase of packaging materials.

Accounting for expenses is carried out by accumulating them in account 20. The peculiarity of the service sector is that direct costs are taken into account immediately in full without reference to the level of sales.

Indirect costs: what are they?

Indirect costs transfer their value to the production of products immediately in full. A striking example of such a group of expenses is the salary of the administrative department or the cost of heating premises, paid bills for electricity and water supply.

Indirect income tax expenses - the list consists of 3 groups:

1. Material costs in terms of providing energy to production equipment of auxiliary workshops.
2. Remuneration for the calculation and payment of wages to personnel of auxiliary production and management units.
3. Other indirect expenses include depreciation of equipment of auxiliary production units, advertising of the enterprise, administrative and general business expenses, and professional services.

Indirect costs include the expenditure of funds associated with the production of not a single unit of goods or product group, but a wide range of products. This type of cost cannot be accurately divided between the types of products manufactured. In accounting, accounts 26 and are used to accumulate them.

In accounting policies, direct and indirect costs must be differentiated. For this purpose, an exhaustive list of direct costs is approved; the rest in tax accounting will be classified as indirect. The list for each enterprise is selected taking into account the characteristics of the production cycle.

Accounting for transport costs

To understand when transport costs are classified as direct or indirect, they should be correlated with the following classification:

• costs associated with the delivery of purchased raw materials or goods are considered direct;
• the costs of delivering marketable products to customers are reflected as indirect costs;
• costs aimed at servicing an enterprise's vehicle fleet can be direct and indirect; the method of assigning them to a specific group is prescribed in the accounting policy.

Methods for allocating indirect costs

For the purposes of accounting for indirect group costs that relate to two or more reporting periods, 3 distribution methods can be used:

1. Direct distribution of indirect costs.
2. Step by step method.
3. Double-sided.

The methodology is chosen depending on the distribution base. The basis for the distribution of indirect costs can be based on the following criteria:

• output volume;
• planned cost;
• wage level;
• material costs;
• amount of revenue;
• ratio of the sum of direct costs or the sum of their individual types.

Methods for allocating indirect costs are selected taking into account the relationships between production units. If the service workshops do not provide services to each other, then you can use the simplest method of direct distribution. If departments provide services unilaterally, then it is advisable to use a step-by-step method. In frequent cases of providing services within a company between non-production departments, it is better to use the two-way method of mutual distribution.

Indirect Cost Analysis

To discover the reserve for reducing indirect costs, it is necessary to make calculations based on analytics data from the accounting of the enterprise’s expenses:

• the ratio of the percentage of completion of the production plan and the cost budget;
• tracking the dynamics of changes in the composition and size of indirect costs;
• identification of unproductive expenses, losses from mismanagement;
• calculation of the amount of indirect costs per ruble of manufactured goods over 3 years.

It is necessary to reflect direct expenses in an amount greater than the revenue from the sale of goods of own production. How to explain this situation to the tax authority and what may be the reasons for excess expenses - read the article.

Question: Please help me explain the reflection of direct expenses on page 010 adj. 2 to Sheet 02 in an amount greater than the proceeds from the sale of goods of own production, according to page 011 of Appendix 1 to Sheet 02 of the income tax declaration

Answer: Unfortunately, the information provided is not enough to answer the question. If we understand the situation correctly, then the tax office requires that the excess of direct expenses be explained by revenue. Indeed, when an organization has more direct expenses than revenue, it looks suspicious. After all, it turns out that sales occur at prices below cost.

There may be several reasons:

Reducing prices (either in the market as a whole, or specifically in your company (for example, during a promotion);

Any unscheduled expenses (for example, equipment repairs);

Incorrect distribution of costs into direct and indirect;

Non-distribution (or incorrect distribution) of direct costs between the balances of work in progress and sold finished products (works, services).

Therefore, in order to understand the reasons for the excess of direct expenses over revenue, and explain them to the tax authorities:

1. Decipher the indicator of direct expenses to analyze their structure. Identify unplanned expenses that could lead to inflated costs.

2. Compare the list of recorded direct expenses with the provisions of the accounting policy (to identify indirect expenses that were mistakenly included there) (see attachment).

3. Calculate the proportion in which direct expenses can be written off in the reporting (tax) period (see attachment). Compare with the declaration figure.

4. Analyze price dynamics and the organization’s pricing policy.

Rationale

How to distribute direct and indirect expenses in tax accounting

In tax accounting, production and sales costs are divided into two groups:

straight (basic);

indirect (invoices).

Production of goods, works or services

What costs should be taken into account as part of direct costs in the production of goods, works, and services?

You have the right to determine yourself which costs in the production of goods, works or services are classified as direct and which as indirect. The list of expenses is approved by the head of the organization and recorded in the accounting policy.

When making your choice, be guided by the following principles. As part of direct expenses, reflect those costs that are directly related to production or sales. In this case, you can focus on industry specifics and proceed from the specific features of the production process in the organization itself.

Typically, direct production costs include:

material costs. In particular, the costs of purchasing raw materials and materials that will be used directly in production, as well as components undergoing installation, and semi-finished products that require additional processing;

expenses for remuneration of employees engaged in production activities and social insurance contributions accrued from these amounts. The same applies to contributions for insurance against accidents and occupational diseases;

Depreciation of fixed assets that are used in the production of goods, works or services.

Trade

How to distribute direct and indirect costs in a trading organization

For trade organizations, the list of direct expenses is fixed. It is listed in the Tax Code of the Russian Federation. Direct costs include:

purchase price of goods. How to calculate it, organizations have the right to determine independently. For example, you can include expenses that are associated with the purchase of goods. These are, in particular, expenses for packaging, warehouse and other costs paid by another organization. Fix the selected option in your accounting policy for tax purposes;

costs of delivering goods to the buyer's warehouse (when they are considered separately from the cost of the goods themselves).

All other expenses (except for non-operating expenses provided for) are indirect and reduce income from sales of the current month.

This procedure is provided for by the Tax Code of the Russian Federation.

Situation: When calculating income tax, is it possible to include as direct expenses the costs of delivering goods from the supplier to your warehouse using your own transport? The organization is engaged in trade

Yes, you can.

A trade organization should include the costs of delivering goods to its warehouse as direct costs. However, no separate conditions or restrictions have been established. This means that it does not matter whether the buyer pays for delivery to a third party or transports the goods on his own.

The Tax Code of the Russian Federation does not establish a specific list of expenses that a trade organization should include as direct expenses. Therefore, determine it yourself and write it down in your accounting policy for tax purposes (clause 1 of Article 318 of the Tax Code of the Russian Federation). When preparing the list, you can focus on the approximate nomenclature of transportation and procurement costs, which is given in Appendix 2 to the Methodological Instructions approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n. For example, direct costs include the costs of loading and unloading, freight forwarding services, and temporary storage of goods in transit. If an organization uses specially designated own vehicles to deliver goods, direct expenses should include depreciation of vehicles, drivers’ salaries with deductions, the cost of fuels and lubricants used during transportation, etc. But the costs of maintaining its own vehicles used for transporting goods should be included to indirect costs. For example, repair and maintenance costs. They are not directly related to the purchase of goods. This follows from the provisions of the Tax Code of the Russian Federation. There is a similar explanation in the letter of the Ministry of Finance of Russia dated January 13, 2005 No. 03-03-01-04.

Situation: can a trade organization include as direct expenses when calculating income tax the costs of delivering goods that it ships to customers directly from manufacturers' warehouses. The organization is engaged in trade

No, he can not.

Direct costs include the costs of delivering purchased goods (transportation costs) only to the organization’s warehouse, if they are not included in the purchase price. Since during transit trade the goods are shipped directly to the buyer, bypassing their own warehouse, the specified conditions are not met. Therefore, such transport costs should be considered as expenses associated not with the acquisition, but with the sale of goods.

Costs associated with the transportation of goods sold are indirect. At the same time, they reduce income from the sale of these particular goods. This procedure follows from the provisions and paragraph 3 of Article 320 of the Tax Code of the Russian Federation.

When to recognize expenses

At what point should direct and indirect expenses be recognized when determining the basis for calculating income tax?

Write off indirect expenses in full in the period to which they relate. That is, according to the rules of the Tax Code of the Russian Federation.

But direct costs will have to be distributed. That part of them that relates to the balances of work in progress or unsold goods cannot be recognized in current expenses. This can only be done as goods and works are sold, the cost of which includes such expenses.

Expenses when there is no income

Situation: How to take into account direct and indirect expenses when calculating income tax using the accrual method if there is no income from sales in the reporting period. The organization does not belong to the newly created

If there is no income in the reporting period, the organization can only recognize indirect expenses.

The explanation is simple - direct costs can be recognized only as goods, works or services are sold, the cost of which includes costs. Direct expenses that relate to the balance of unsold products cannot be taken into account when calculating income tax.

As for indirect expenses, they are in no way tied to the revenue received. They can be taken into account in the current period. And expenses in tax accounting are recognized only as expenses that meet the following criteria:

are aimed at generating income and are economically justified;

documented.

Expenses relate to several periods

Situation: how to take into account indirect expenses that relate to several reporting periods when calculating income tax using the accrual method

Such expenses need to be distributed.

Indirect expenses when calculating income tax using the accrual method are taken into account in the period to which they relate. Consequently, it is impossible to write off indirect expenses that relate to several reporting periods at a time (clause 2 of Article 318, clause 1 of Article 272 of the Tax Code of the Russian Federation).

This is the procedure.

Write off indirect expenses evenly across reporting periods. Do this if you can determine the period during which costs will be incurred or revenues will be received under the contract. Determine the period for writing off expenses based on the duration of the contract or other document. For example, according to a license form, which will indicate its validity period. (paragraph and clause 1 of Article 272 of the Tax Code of the Russian Federation).

Distribute indirect expenses yourself. This can only be done if the period to which the expenses relate cannot be determined. For example, a contract is concluded for an indefinite period. This condition is provided for in paragraph 2 of paragraph 1 of Article 272 of the Tax Code of the Russian Federation.

In particular, such costs can be distributed:

evenly over the period approved by order of the head of the organization;

in proportion to the income received from sales.

The chosen method of distributing expenses relating to several reporting periods is determined in the organization’s accounting policy for tax purposes.

An example of how indirect expenses relating to several reporting (tax) periods are reflected when calculating income tax

On April 1, 2016, the organization entered into a contract with A.S. Kondratiev copyright agreement for the transfer of non-exclusive rights to use the musical work created by Kondratiev. The contract was concluded for two years (from April 1, 2016 to March 31, 2018).

Under the terms of the agreement, Kondratyev is paid remuneration in the form of a fixed one-time payment in the amount of 144,000 rubles.

When calculating income tax, an organization uses the accrual method. The organization’s accounting policy for 2016 for tax purposes establishes that expenses under long-term contracts are written off as current expenses evenly throughout the entire validity period of these contracts.

The reporting period for income tax in an organization is a quarter. The amount of remuneration that an accountant can take into account in the tax base of each reporting period is 18,000 rubles. (RUB 144,000: 8 quarters).

In addition, there is a certain group of indirect expenses that are included in the reduction of the tax base not at the time of occurrence, but according to a special algorithm defined by Chapter 25 of the Tax Code of the Russian Federation. Such expenses, in particular, include expenses for scientific research and development (), insurance expenses (clause 6 of Article 272 of the Tax Code of the Russian Federation), etc.

For more information about accounting for deferred expenses, see How to take into account expenses related to several reporting periods when calculating income tax.

How to determine work in progress balances in tax accounting

To determine the tax base for the sale of manufactured products (works, services), you need to estimate the cost (paragraph 2, subparagraph 1, paragraph 3 of Article 315 of the Tax Code of the Russian Federation). This is due to the fact that the value of work in progress at the end of the month does not reduce the revenue from sales of this month (paragraph 6, paragraph 1, article 319 of the Tax Code of the Russian Federation).

Who should evaluate the WIP?

The cost of work in progress is calculated only by organizations engaged in the production of products or performance of work. Organizations providing services have the right to include all expenses of the current month as a reduction in sales revenue. However, such a condition must be specified in the accounting policy.

In addition, the value of work in progress in tax accounting should only be determined by organizations that determine income and expenses on an accrual basis. Organizations that use the cash method of calculating income tax do not calculate the value of work in progress.

This conclusion can be drawn from the provisions of paragraphs and article 318 of the Tax Code of the Russian Federation.

Calculate the cost of work in progress monthly for each type of product (work, service) produced (). To do this, you need to distribute direct costs between the balances of work in progress and finished products (work, services) (paragraph 2, paragraph 2, article 318, paragraph 3, paragraph 1, article 319 of the Tax Code of the Russian Federation).

The organization has the right to determine the composition of direct costs taken into account when assessing work in progress. For example, you can value work in progress only by material costs. The procedure for distributing direct costs should be fixed in the accounting policy for tax purposes and apply at least two tax periods (paragraph and clause 1 of Article 319 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated February 7, 2011 No. 03-03-06/1/ 79, dated May 25, 2010 No. 03-03-06/2/101). When allocating direct costs, take into account the specifics of the activity and the features of the technological process (letter of the Federal Tax Service of Russia dated February 24, 2011 No. KE-4-3/2952). If you classify direct production costs as indirect without an economic justification, the court may decide not in favor of the organization (see, for example, the decision of the Supreme Arbitration Court of the Russian Federation dated June 22, 2012 No. VAS-7511/12, decisions of the Federal Antimonopoly Service of the Moscow District dated January 29, 2014 No. F05-17092/2013, West Siberian District dated April 23, 2012 No. A27-7287/2011 (remained in force)).

To estimate the value of work in progress, use the following algorithm.

First, determine whether there were direct expenses at the beginning of the current month. That is, were there any remaining work in progress at the end of the previous month?

Secondly, determine the presence of work in progress balances at the end of the current month. This must be done on the basis of data from primary documents on the movement and balances of finished products, raw materials, materials by workshops (divisions). For these purposes, you can use the document forms specified in Rosstat Resolution No. 66 of August 9, 1999, Resolutions of the State Statistics Committee of Russia No. 132 of December 25, 1998 and No. 71a of October 30, 1997, or forms developed by the organization independently, taking into account requirements of the Law of December 6, 2011 No. 402-FZ.

Thirdly, for each type of product (work, service), determine the amount of direct expenses incurred in the current month (based on tax accounting data). To the result obtained, add the amount of direct expenses (the cost of work in progress balances) at the beginning of the month.

Situation: How to determine in tax accounting the amount of direct expenses for a certain type of product (work, service), if a separate type of expense cannot be attributed to a specific production process

Various options are possible depending on the production technology.

In the situation under consideration, the organization must independently determine the procedure for distributing direct costs between specific types of products (works, services). The chosen method must be fixed in the accounting policy for tax purposes.

For example, on the same production equipment (fixed asset item), an organization can produce spare parts used for the manufacture of several types of products. In this case, direct costs in the form of depreciation of equipment can be attributed to a specific production process, distributing the amount of depreciation in proportion to the number of spare parts used in the production of each type of product.

Such rules for the distribution of direct costs are established in paragraph 5 of clause 1

An example of the distribution of direct costs between types of manufactured products in tax accounting. One type of direct cost cannot be attributed to a specific production process. The organization uses the accrual method

The organization is engaged in the production of medical equipment.

The monthly depreciation amount for the machine is 10,000 rubles. Thus, in the total volume of spare parts produced, the share of spare parts attributable to the production of Scarlet chairs was:
60 pcs. : 100 pieces. = 0.6.

1 - 0,6 = 0,4.

The organization's accountant calculated the depreciation attributable to the production of each type of product as follows.

Fourth, distribute the amount of direct expenses between products manufactured in the current month (work performed, services provided) and the balance of work in progress at the end of the current month. The procedure for such distribution must be independently established in the accounting policy. In this case, it is necessary to observe the principle of correspondence of expenses incurred to manufactured products (work performed, services provided). That is, the distribution procedure must be economically justified. For example, organizations engaged in the production of products may allocate costs in proportion to the cost of materials attributable to finished goods and work in progress balances. The established procedure must be applied for at least two years.

Direct costs related to work in progress will be the cost of work in progress.

This procedure for calculating the value of work in progress is provided for in Article 319 of the Tax Code of the Russian Federation.

The resulting value of work in progress is carried forward to the next month as direct expenses at the beginning of the month. The value of work in progress at the end of the tax period is carried forward to the next year. Such rules are given in paragraph 6

An example of calculating the value of work in progress in tax accounting. The organization performs work and uses the accrual method

The organization is engaged in the renovation of residential premises. Income tax is paid quarterly.

The accounting policy for tax purposes provides for:
- accounting of direct expenses is carried out using the order method;
- to assess the balance of work in progress at the end of the current month, direct costs are distributed in proportion to the share of unfinished orders (taking into account the degree of their completion) in the total volume of orders completed during the month;
- the technological service determines on a monthly basis the degree of completion of each order and transmits the data to the accounting department.

At the beginning of March, the cost of work in progress balances (direct expenses) amounted to 100,000 rubles. In March, the organization completed four orders. Order data is summarized in the table:

The share of completed orders (orders completed 100% and partially ready for delivery to the customer) in the total volume of work performed was:
0,7: 4 + 0,2: 4 + 1: 4 + 1: 4 = 0,725.

The share of unfinished orders was:
1 - 0,725 = 0,275.

The amount of direct expenses in March (based on tax register data) amounted to RUB 1,200,000.

The value of work in progress as of the end of March is:
(RUB 100,000 + RUB 1,200,000) * 0.275 = RUB 357,500

The accountant did not include this amount of direct expenses in the amount of direct expenses associated with production and sales, which reduce sales revenue in March, but transferred them to April.

An example of calculating the value of work in progress in tax accounting. One type of direct cost cannot be attributed to a specific production process. The organization is engaged in the production of products, uses the accrual method

The organization is engaged in the production of medical equipment. Income tax is paid quarterly.

In its accounting policy for tax purposes, the organization has established this method of distributing direct costs between products manufactured in the current month and the balances of work in progress at the end of the current month. Direct costs are distributed in proportion to the share of the cost of raw materials and supplies in work in progress in the total cost of raw materials transferred to production.

For the production of dental chairs of the Vega and Scarlet models, spare parts are manufactured on the same machine. Therefore, it is impossible to attribute depreciation on this fixed asset in full to the cost of any one product.

The accounting policy of the organization provides for such a procedure for distributing depreciation among fixed assets that produce spare parts for several types of products. The amount of depreciation on such fixed assets is expensed in proportion to the number of spare parts used in the production of a particular type of product.

In June, the organization produced 100 spare parts. Of these the following were used:
- for the production of Scarlet chairs - 60 pieces;
- for the production of Vega chairs - 40 pieces.

Thus, in the total volume of spare parts produced, the share of spare parts attributable to the production of Scarlet chairs was:
60 pcs. : 100 pieces. = 0.6.

The share of spare parts for the production of Vega seats was:
1 - 0,6 = 0,4.

The monthly depreciation amount for the machine is 10,000 rubles. The accountant calculated the depreciation attributable to the production of each type of product as follows.

The production of Scarlet chairs includes:
10,000 rub. * 0.6 = 6000 rub.

The production of Vega chairs includes:
10,000 rub. * 0.4 = 4000 rub.

The organization has no other direct costs that cannot be distributed among production processes.

Based on tax register data, the accountant determined the amount of direct expenses attributable to each type of product.

In June, the amount of direct costs for the production of Scarlet chairs (including depreciation of 6,000 rubles) amounted to 1,200,000 rubles. The amount of direct costs for the production of Vega chairs (including depreciation of 4,000 rubles) amounted to 1,000,000 rubles.

The calculation of the value of work in progress balances at the end of June is given in the table.

Product type	Direct expenses at the beginning of the month, rub.	Amount of direct expenses per month (based on tax register data), rub.	Cost of raw materials and supplies as part of work in progress (based on data from primary accounting documents), rub.	The total cost of raw materials and supplies transferred to production, rub.	The share of raw materials and supplies as part of work in progress in the total cost of transferred raw materials and materials	Direct costs attributable to work in progress (cost of work in progress), rub.
Armchair "Scarlet"	-	1 200 000	20 000	70 000	0,29 (20 000: 70 000)	348 000 (1 200 000 ? 0,29)
Armchair "Vega"	-	1 000 000	7000	44 000	0,16 (7000: 44 000)	160 000 (1 000 000 ? 0,16)

The accountant did not include the amount of direct expenses attributable to work in progress in direct expenses associated with production and sales, which reduce sales revenue in June, but transferred them to July.

Situation: Should the supplier, when calculating income tax, determine the balances and value of work in progress based on materials transferred for processing?

Yes, I should.

The obligation to distribute direct expenses on a monthly basis is established for all production organizations (paragraph 3, paragraph 1, article 319 of the Tax Code of the Russian Federation). And no exceptions are provided for organizations that transfer materials for recycling.

When transferring raw materials to a processor, it cannot be assumed that the materials have already been processed. Therefore, at the time of transfer of materials, they are not automatically included in the balances of work in progress. The basis for determining the balances of work in progress in this case will be the monthly reports of the processor. Such reports must contain data in quantitative terms on the consumption of raw materials and materials, on the availability of products that are partially ready.

This point of view is also shared by representatives of the tax department (see, for example, letter of the Department of Tax Administration of Russia for Moscow dated August 17, 2004 No. 26-12/54019).

The chief accountant advises: Write down in the agreement on the transfer of raw materials to be supplied a condition on the provision by the processing organization of monthly reports on the balances of work in progress. Such reports must contain data on the consumption of raw materials and materials, on the availability of products that are partially ready. Providing reports by the processor will allow the seller to confirm the validity of writing off direct expenses during a tax audit.

How to take into account income and expenses from the sale of manufactured products (works, services) when calculating income tax

Revenues from sales

Income from the sale of manufactured products (works, services) is revenue (clause 1 of Article 249 of the Tax Code of the Russian Federation). How to determine its amount, see How to evaluate revenue from the sale of goods (work, services, property rights) in tax accounting.

Situation: what documents confirm the sale of products (works, services) in tax accounting

The fact of sale in tax accounting is confirmed by primary documents (). In particular, such documents may be an acceptance certificate for completed work, an act for the provision of services, a delivery note and other documents.

It should be noted that for customers who calculate income tax using the accrual method and include the cost of work performed for them (services provided to them) as part of material expenses, the presence of an acceptance certificate for the work performed (service provision certificate) is mandatory. Contractors should take these conditions into account and draw up such acts at the request of customers.

The forms of primary documents can be approved by the head of the organization (Part 4 of Article 9 of the Law of December 6, 2011 No. 402-FZ). Moreover, they must contain the mandatory details provided for in Part 2 of Article 9 of the Law of December 6, 2011 No. 402-FZ. To ensure uniformity of document flow, the Federal Tax Service of Russia develops electronic formats for the most common primary documents and recommends their use in practice. In particular, electronic formats of the consignment note and the act of completion of work (rendering services) were approved by orders of the Federal Tax Service of Russia dated November 30, 2015 No. MMV-7-10/551 and No. MMV-7-10/552.

The forms of primary documents developed by the organization independently must be fixed in the accounting policy for accounting purposes (Part 1, Article 8 of the Law of December 6, 2011 No. 402-FZ). They can also be used to confirm income and expenses when taxing profits. This follows from the provisions of the Tax Code of the Russian Federation.

The moment when proceeds from sales are included in the income tax base depends on the method of determining income and expenses that the organization uses (clause 2 of Article 249 of the Tax Code of the Russian Federation).

Accrual method

Stage-by-stage work

If, according to the contract, the contractor performs the work and delivers it in stages, then recognize the revenue in tax accounting according to special rules.

When using the accrual method, include proceeds from sales in income when you sign the acceptance certificate for the completed stage. After all, ownership of the results of the work performed passes to the customer at this very moment. The amount of revenue is the amount specified in the act. This procedure applies even if the contractor completed the work in one reporting (tax) period, and the customer accepted it in another. This follows from the provisions of paragraph 3 of Article 271 of the Tax Code of the Russian Federation and letter of the Ministry of Finance of Russia dated June 28, 2013 No. 03-03-06/1/24632.

Situation: How to recognize income from sales of work using the accrual method. Payment is made not upon completion, but according to the payment schedule. The amount of payment exceeds the cost of work indicated in the stage-by-stage acceptance certificates

The proceeds from the implementation of work (stage of work) are taken into account in the amount indicated in the acceptance certificate for the completed work.

This procedure also applies in cases where the customer transfers payment in an amount exceeding the amount specified in the act. Include the amount of excess payment over the cost of services provided as part of the advances received. This position is based on the provisions of subparagraph 1 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation, according to which, under the accrual method, income does not include amounts received as advance payment for goods (work, services). The legality of this approach is confirmed by the Supreme Arbitration Court of the Russian Federation ().

With the cash method of accounting, income from the sale of work delivered in stages is included in the tax base in the usual manner. That is, at the time of receipt of payment for work performed. In case of partial payment, also recognize revenue in parts. Such rules are contained in Article 273 of the Tax Code of the Russian Federation.

Situation: Does the management organization (HOA) need to include utility payments received from the population in income when calculating income tax? Payments for utility services are transferred to resource supplying organizations at established tariffs

The answer to this question depends on the agreement under which the management organization (HOA) provides utilities to residents: under an intermediary agreement or under a purchase and sale agreement.

The procedure for using one or another form of contract in the provision of public services is not regulated by law.

The above norms of housing legislation can be interpreted in two ways.

It can be assumed that the contractor is obliged to independently provide utility services to residents, and not ensure their provision through intermediary agreements. With this approach, the management organization must, on its own behalf, resell to consumers utility resources purchased from resource supply organizations. Such relations are regulated by the provisions of Chapter 30 of the Civil Code of the Russian Federation (purchase and sale).

At the same time, the legislation does not prohibit fulfilling obligations to provide public services in other ways, including using intermediary agreements. The fact is that the management agreement for an apartment building is concluded on the terms specified in the decision of the general meeting of owners (clause 1 of Article 162 of the Housing Code of the Russian Federation). At the same time, the Housing Code of the Russian Federation does not require that the management company perform all services and work under the contract independently. Methods for implementing the management functions of an apartment building are also not prescribed in the legislation. This means that the parties have the right to define them directly in the contract (). One of the options for fulfilling obligations for the provision of utility services is the conclusion of an intermediary agreement. With this approach, the management organization undertakes to provide residents with utilities and becomes an intermediary between them and resource-supplying organizations. Such relations are regulated by the provisions of the chapters of the Federal Tax Service of Russia dated June 4, 2010 No. ШС-37-3/3275 and dated February 15, 2007 No. 02-1-08/22.

If the management organization provides utility services to residents under an intermediary agreement, then only the intermediary fee must be included in the calculation of the tax base. This is explained by the fact that income in the form of property (including cash) that comes to intermediaries (commission agents, agents, attorneys) from customers (committents, principals, principals) to fulfill obligations under intermediary agreements is not taken into account when taxing profits (). For more information, see

Expenses

Sales revenue can be reduced by costs associated with production and sales (). Such expenses include:

expenses associated with the manufacture (production), storage and delivery of products, performance of work, provision of services;

expenses for maintenance and operation, repair and maintenance of fixed assets and other property, as well as for maintaining them in good condition;

expenses for the development of natural resources;

research and development expenses;

expenses for compulsory and voluntary insurance;

;

other expenses.

The list of other expenses associated with production and sales is given in the Tax Code of the Russian Federation.

Accrual method

If the organization uses the accrual method, then it is necessary to additionally take into account the division of expenses into direct and indirect (). Calculate expenses that reduce sales revenue in the current month using the formula:

Article 318 of the Tax Code of the Russian Federation.

To determine the value of the remaining finished goods in the warehouse at the end of the month, use the following method.

Determine the balance of finished products in the warehouse at the end of the month in quantitative terms (based on primary documents on movement and balances of finished products in the warehouse):

Calculate the cost of finished product balances in the warehouse at the end of the month using the formula:

This procedure for determining the value of the balances of finished products in the warehouse at the end of the month is established by paragraph 2 of Article 319 of the Tax Code of the Russian Federation.

To determine the cost of shipped but not sold products at the end of the month, use the following algorithm.

First, calculate the direct costs attributable to products shipped in the current month:

Determine the cost of shipped but not sold products at the end of the month using the formula:

This procedure is established by paragraph 3 of Article 319 of the Tax Code of the Russian Federation.

An example of determining in tax accounting expenses that reduce revenue from sales of own-produced products. The organization uses the accrual method

LLC "Production Company "Master"" is engaged in the production of office cabinets. Applies the accrual method.

At the beginning of January 2013, the value of work in progress balances amounted to 2,000 rubles.

The balance of finished products in the warehouse at the beginning of the month was 4 pieces. The cost of the remaining finished products in the warehouse is 20,000 rubles.

The number of shipped but not sold products at the beginning of the month was 12 pieces. The cost of shipped but not sold products at the beginning of the month amounted to 60,000 rubles.

The amount of direct costs for production and sales in January amounted to 150,000 rubles. The organization produced 70 cabinets this month. Of these, 50 pieces were shipped (including 47 pieces sold).

The cost of the balance of work in progress at the end of the month amounted to 5,000 rubles.

The accountant calculated the balance of finished goods at the end of January as follows:
4 things. + 70 pcs. - 50 pcs. = 24 pcs.

The accountant determined the value of the remaining finished goods in the warehouse at the end of the month as follows:
24 pcs. : (4 pcs. + 70 pcs.) * (2000 rub. + 20,000 rub. + 150,000 rub. - 5,000 rub.) = 54,162 rub.

Direct costs attributable to shipped products were:
20,000 rub. + 2000 rub. + 150,000 rub. - 5000 rub. - 54,162 rub. = 112,838 rub.

The accountant calculated the cost of shipped but not sold products at the end of the month as follows:
(12 pcs. + 50 pcs. - 47 pcs.) : (12 pcs. + 50 pcs.) ? (60,000 rub. + 112,838 rub.) = 41,816 rub.

Income (revenue) from sales in January amounted to 300,000 rubles.

Indirect costs associated with production and sales - 10,000 rubles.

The accountant calculated the amount of expenses associated with production and sales, which will reduce sales revenue in January:
10,000 rub. + (150,000 rub. - 5,000 rub. - 54,162 rub. - 41,816 rub.) = 59,022 rub.

Cash method

If an organization uses the cash method, then sales revenue will be reduced by all expenses for which the conditions for their recognition in the tax base are met (see How to take into account income and expenses using the cash method when calculating income tax) (clause 3 of Article 273 of the Tax Code of the Russian Federation).

Stage-by-stage work

When, according to the contract, the contractor delivers the work in stages, distribute direct costs to work in progress and completed work. Determine the procedure yourself and establish it in your accounting policies. At the end of each stage, recognize the portion of expenses that relates to it. Do this in the period when the parties signed the acceptance certificate for the stage of work completed. This follows from paragraph 2 of paragraph 2 of Article 318 of the Tax Code of the Russian Federation and is confirmed

Expenses that reduce sales revenue in the current month

Any organization that produces products and/or sells them has costs. If an entrepreneur uses the accrual method in determining profits and costs, then the Tax Code in Art. 318 and 320 require expenses to be divided according to their relation to direct or indirect.

• What is the meaning of this division from a tax point of view?
• Which costs are considered direct and which are classified as indirect?
• Who makes the final decision in this matter – tax authorities and entrepreneurs?
• Is this separation always necessary?

Let us clarify in this material.

Why are costs allocated?

The distribution of an organization's expenses on this basis is important for internal accounting policies, since it directly affects taxation. They are included in the tax base when calculating income tax.

When calculating this tax, all expenses are important, and all of them will be taken into account sooner or later. But for business, time is often of the essence, and for direct and indirect taxes, accounting time is different.

• Direct expenses need to be recognized for tax accounting exactly when they occurred. They have to be distributed between goods sold and goods awaiting sale, completed or unfinished work. So, if the cost of expenses is included in the sale of goods or payment for work, then they can be written off only upon completion, perhaps this will take several months or even years.
• Indirect costs accounting has the right to write off in the same accounting period; they are fully taken into account for tax purposes.

IMPORTANT NUANCE! Expenses in the provision of services, even if they are classified as direct, are recognized in the current period and are not distributed, since the service is consumed in the process of its provision, its result is not expressed materially (based on clause 5 of Article 38, Article 313, para. 3 clause 2 of article 318 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated June 15, 2011 No. 03-03-06/1/348).

What are direct and what are indirect costs?

The Tax Code does not provide clear regulations as to which costs are classified as which type. The right to count certain types of costs straight provided to the organizations themselves, only they must justify it in their internal documentation, and the manager must approve it.

WITH indirect expenses are simpler - all expenses that are not considered direct or non-operating are considered indirect.

In production and trade, the composition of these types of costs differs significantly.

Direct and indirect costs in the production of goods and services

When determining what type of production costs to classify, the manager must take into account that direct costs, as a rule, should include those costs that are used to produce goods (services) and their promotion and sale. The specifics of the activity and the industry-specific features of the production process are also important. Approximate transfer of direct expenses manufacturing firms may look like this.

1. Material costs:
   • payment for purchased raw materials;
   • costs of production materials;
   • purchase of equipment and components;
   • the cost of semi-finished products if they are processed during the production process.
2. Financial costs:
   • salaries for staff;
   • contributions to social and insurance funds.
3. Depreciation costs are a natural decrease in the value of fixed assets due to their wear and tear over time.

FOR YOUR INFORMATION! If an organization engages third-party people to perform work under subcontracts, then payment for this activity is also considered direct expenses, since it has a direct connection with production, despite the fact that it is not in the indicative list in Article 318 of the Tax Code.

Non-operating expenses are accounted for separately.

All other types of expenses not directly related to production are considered as indirect.

IMPORTANT! Sometimes there are “borderline” situations of cost allocation; in such cases, management justification is necessary. However, it should be remembered that according to the law, indirect costs cannot be classified as costs that are objectively related to production, for example, funds for the purchase of raw materials that take into account the cost of a unit of output.

Direct and indirect costs in trade

Trade relations provide for a fixed list of direct expenses, approved by Art. 320 Tax Code of the Russian Federation. Here the “independent action” of the leadership is unlawful. According to the law, in trading activities to direct expenses should be considered as such.

1. Costs when purchasing goods: the method of determining it lies with the organization itself, in particular, these are:
   • purchase price;
   • packaging costs;
   • cost of packaging and containers;
   • payment for warehouse services, etc.
2. Delivery costs to the buyer's warehouse, if these funds are not included in the price of the goods. In other cases, transportation costs are more correctly considered indirect, since they are not correlated with the sale of goods.

Non-operating expenses are also subject to separate accounting.

The remaining costs will be considered indirect– they directly reduce the profit of a given reporting tax period.

What is more profitable for the organization?

From a monetary point of view, it is more practical for any manager to classify as many costs as possible as indirect: after all, then the income tax base in a particular period will decrease (clause 2 of Article 318 of the Tax Code). Tax authorities, naturally, support the opposite position.

The regulatory framework of the organization must approve a list of direct costs; it does not necessarily have to coincide with the recommendations, but there must certainly be a justification for this distribution. If chosen, management has the right to classify as indirect costs only those costs that cannot be considered direct.

NOTE! From the point of view of tax authorities, in controversial situations it is necessary to recognize the expense as a direct one - this list is open - rather than unreasonably expanding the number of indirect costs. A tax, usually recognized as indirect, can be considered direct, but the opposite is unacceptable.

There are expenses, no income

It happens that in one or more of the reporting periods the organization was unable to make a profit or even found itself at a loss. How to account for expenses in such cases?

The answer is logical: since there is no income, it means that there were no direct expenses for production or sales during this period. This is explained by the Tax Code requirements for direct costs:

• justification from an economic point of view;
• confirmation by documents;
• focus on financial gain.

Since the organization did not receive any profit - financial benefit - during this period, only indirect expenses should be recognized; they are not related to earned revenue.

An expense that does not even bring profit in a given period can also be justified, for example, aimed at future income. Thus, there are no contradictions for recognizing expenses during a non-income period as indirect (letters of the Ministry of Finance of the Russian Federation dated August 25, 2010 No. 03-03-06/1/565, dated May 21, 2010 No. 03-03-06/1/341, dated December 8, 2006 No. 03-03-04/1/821).

NOTE! If it is not possible to prove the economic justification (focus on future profit) of an expense in a period when there is no financial income, then it cannot be recognized as either direct or indirect (letters of the Federal Tax Service of Russia for Moscow dated November 12, 2007 No. 20-12/107022, dated 12/26/06 No. 20-12/115144).

We calculate direct expenses

In order for a direct cost to affect the reduction of the tax base in the current period, it must relate to products sold in this period or work completed during this period. Costs cannot be accounted for as direct expenses and written off if:

• production is not completed;
• the product has been produced but is in storage;
• products have already been loaded, but not yet sold, etc.

Let's calculate the amount that company manufacturer has the right to deduct from the tax base. The following formula is suitable for this:

PRUNP = SPR - PRNPr - PRS - PRONR

• PRUNP - direct expenses that reduce income tax during the reporting period;
• SPR - the sum of all direct costs;
• PRNPr - direct costs for production in progress at the end of the period;
• PRS - direct costs for products contained in warehouses;
• PRONR - direct expenses for products that have been shipped, which have not yet been sold, that is, ownership of it has not yet transferred from the seller to the purchaser.

For trade organizations formula The calculation of direct costs will be slightly different:

PRSNP = (PRDP + OPP) - PROS

• PRSP - direct expenses that reduce income tax in a given tax period;
• PR - direct expenses for a given period;
• OPP - direct expenses transferred from the balances from the previous period;
• PROS - direct costs for balances in the warehouse (including goods on the way to the warehouse, as well as those only traveling to the buyer, but not yet purchased by him).

Tax accounting is a system for summarizing information on income and expenses to determine the tax base for profits based on data from primary documents.

Organizations choose their own tax accounting system; the procedure for maintaining it is established by each organization in its accounting policy for tax purposes, approved by the relevant order (directive of the manager).

If the taxpayer determines income and expenses using the accrual method, then production and sales expenses incurred during the reporting or tax period are divided into direct and indirect in accordance with the requirements of Articles 318 and 320 of the Tax Code.

Direct costs in the generally accepted sense are the costs of raw materials and materials from which specific products are directly manufactured, as well as those expenses of the organization that can be clearly attributed to any type of goods, work or services. Article 318 of the Tax Code includes direct costs as material costs, expenses for remuneration of personnel involved in the production of goods, performance of work or provision of services, the amount of the unified social tax and expenses for compulsory pension insurance, used to finance the insurance and funded part of the labor pension. , accrued on the specified amounts of labor costs, as well as the amount of accrued depreciation on fixed assets used in the production of goods, works or services.

However, most organizations also incur expenses that cannot be directly correlated with the production of one specific type of goods, the provision of one type of service, or the performance of a specific type of work. Therefore, such costs are distributed among all types of products. Such costs are called indirect.

Undoubtedly, it is beneficial for the organization to include as many expenses as possible into indirect expenses, since they reduce the income tax base in the period in which they were incurred (clause 2 of Article 318 of the Tax Code). Direct expenses related to work in progress, finished products in the warehouse, as well as shipped but not sold products are not written off in the current period (Article 319 of the Tax Code).

The list of expenses that Article 318 of the Tax Code classifies as direct expenses is advisory in nature. In a letter from the Ministry of Finance dated January 26, 2006 No. 03-03-04/1/60, financiers concluded that all organizations must have a list of direct costs, however, an organization can prescribe in its accounting policies a list different from the one proposed in the article 318 of the Tax Code.

The relevance of this issue lies in the fact that in accounting and tax accounting there was and still is a different understanding of direct and indirect costs, and disclosing this topic will help to avoid mistakes in maintaining both accounting and tax accounting.

Introduction from accounting: direct and indirect costs, their distribution by type of product

Costs can be grouped according to different criteria: by type of expense, by place of origin, by economic role in the production process, etc.

Let's consider the classification of costs according to the method of their inclusion in the cost of products (works, services). On this basis, costs are divided into direct and indirect.

Direct costs are costs associated with the production of a particular type of product (performing certain works, providing certain services), which can be directly included in the cost of these products (works, services). These include, in particular, costs:

for raw materials and basic materials;

purchased products and semi-finished products;

fuel and electricity;

remuneration of main production workers (with deductions);

depreciation of production equipment.

Indirect costs are costs that are associated with the production of several types of products (works, services). They cannot be directly attributed to a specific type of product. Therefore, they are distributed by type of product indirectly (conditionally) according to the indicators provided for in the organization’s accounting policies, using pre-calculated coefficients. Indirect expenses include general production and general business expenses.

Let us recall that the division of costs into direct and indirect depends on industry characteristics, production organization and the adopted cost accounting method (cost calculation).

At first glance, it may seem that it is not at all difficult to distribute direct costs by type of product. The main thing is to establish a correspondence between the products produced and the direct costs incurred. However, if several types of products are produced in one workshop using the same equipment using the same materials, it is not so easy to distribute direct costs. In this case, direct costs are distributed in proportion to the standards developed by employees of the technological and planning departments.

The process of allocating indirect costs in production can occur in two stages. At the first stage, indirect costs are distributed according to the place of their occurrence, in particular between workshops, divisions or departments. At the second stage, they are redistributed by type of product. An important point in this process is the determination of the distribution base (indicator). For example, to distribute administration salaries, the number of employees can be used as such a base, for heating and electricity - the area of ​​the premises, for water supply - the area of ​​​​the premises or the number of employees, for sales and marketing costs - direct costs. In any case, the distribution of indirect costs should not require much effort and calculations.

The method of distributing indirect costs between types of products, works and services must be fixed in the accounting policies of the organization.

We will show how different methods of distributing indirect costs can affect the financial result and its reflection in the financial statements.

In September 2005, Uyut LLC produced 300 chairs of type A and 250 chairs of type B. Direct costs for the production of chairs A amounted to 225,000 rubles, and for the production of chairs B - 425,000 rubles. The amount of indirect costs is 120,000 rubles. In the same month, Uyut LLC sold 200 chairs A and 100 chairs B.

Let's distribute indirect costs in two ways. In the first case, we take direct costs as the distribution base. In the second case, we distribute indirect costs evenly per unit of production.

First way.

Amount of indirect costs:

for chairs A - RUB 41,538.

;

for chairs B - RUB 78,462. .

chair A - 888 rub. [(RUB 225,000 + RUB 41,538): 300 pcs)] ;

chair B - 2014 rub. [(RUB 425,000 + RUB 78,462): 250 pcs)].

Cost of sales:

chairs B - 201,400 rub. (RUB 2014 x 100 pcs).

Total cost of sales - 379,000 rubles.

Second way

Amount of indirect costs:

for chairs A - RUB 65,455.

;

for chairs B - RUB 54,545. .

Cost per unit of production:

chair A - 968 rub. [(RUB 225,000 + RUB 65,455): 300 pcs.] ;

chair B - 2014 rub. [(RUB 425,000 + RUB 78,462): 250 pcs)].

chair B - 1998 rub. [(RUB 445,000 + RUB 54,545): 250 pcs.].

chairs A - RUB 193,600. (968 RUR x 200 pcs);

chairs B - RUB 199,800. (RUB 1,998 x 100 pcs).

Total cost of sales - 393,400 rubles.

Thus, the cost of sales in the first and second cases differs by 14,400 rubles. (RUB 393,400 – RUB 379,000). Consequently, the financial result reflected in the financial statements will also be different. In this example, when indirect costs are distributed in proportion to direct costs, sales revenue (profit) will be greater than when indirect costs are distributed evenly per unit of production.

Tax accounting of direct and indirect expenses

The new procedure, according to which it is necessary to distribute expenses when forming the tax base for income tax, applies to legal relations that arose from January 1, 2005. This follows from subparagraph 5 of Article 8 of the Federal Law of 06.06. 2005 No. 58-FZ (hereinafter referred to as Law No. 58-FZ).

The requirement to distribute expenses into direct and indirect applies to taxpayers who determine income and expenses using the accrual method. When using this method, the organization's expenses are recognized in the reporting (tax) period to which they relate. The time of actual payment of funds and (or) other form of payment of expenses does not matter (paragraph 1, paragraph 1, article 272 of the Tax Code of the Russian Federation). As follows from paragraph 1 of Article 318 of the Code, costs associated with production and sales are divided into direct and indirect. This requirement does not apply to non-operating expenses.