In accordance with PBU 10/99, receivables for which the term has expired limitation period, should be written off to the losses of the organization. In this situation, it is very important to determine when to write off the DZ. Usually, DZs are written off at a loss when the statute of limitations expires. In accordance with the Civil Code of the Russian Federation, this period is three years. However, at present, this requirement only applies to claimed ERS. Tax authorities recognize the DZ claimed only if the creditor filed a claim with the court. Regardless of whether the claimed DZ is written off, over the next five years it should be reflected off the balance sheet on account 007.

When writing off at a loss the claimed DZ after the expiration of the limitation period in the accounting. an entry is made in the accounting: the written-off claimed DZ is reflected in the balance sheet on debit 007.

D 91-2 K 62. In case of repayment of the specified debt, it is written off from the credit of account 007.

Account 008 “Securities for obligations and payments received” serves to obtain information on the availability and movement of received guarantees to secure the fulfillment of obligations and payments, as well as guarantees received for goods that are transferred to other organizations for consignment (commission sale form). Received collaterals are credited to Account 008 on the basis of the received document and are written off as the debt is repaid or obligations are fulfilled in accordance with the agreement on the credit of Account 008.

Account 009 "Securing obligations and payments issued" used to record and control guarantees issued by the organization to ensure the fulfillment of obligations and payments.

The most common securities are promissory notes, causing the emergence of conditional rights and obligations of the organization. The organization debits account 009 for the transferred bills and issued guarantees on the bill. Upon receipt of a notice of payment for the issued bill, the expiration of the limitation period or payment of the bill by the guarantor, account 009 is credited.

Account 010 "Depreciation of fixed assets" is designed to summarize information on the movement of depreciation amounts by objects housing stock, objects of external improvement and other similar objects, as well as from non-profit organizations for fixed assets. Depreciation on these objects is charged at the end of the year based on the established depreciation rates, while account 010 is debited.

Account 011 "Fixed assets leased out" is intended to summarize information on the availability and movement of fixed assets leased out, if, under the terms of the lease agreement, the property must be accounted for on the lessee's balance sheet. Leased fixed assets are recorded on account 011 in the assessment specified in the lease agreements.

FINANCIAL ACCOUNTING STATEMENTS OF THE ORGANIZATION: REQUIREMENTS, COMPOSITION, ADDRESSES AND PROCEDURE FOR SUBMISSION.

Requirements for information generated in the accounting. reporting, are defined by the Federal Law "On Accounting" N 402-FZ and PBU 4/99 "Accounting Statements of the Organization".

Requirements:

1. Reliability and completeness. Bukh. reporting should give a reliable and complete picture of the financial. position of the organization, fin. results of its activity and changes in its fin. position. Bukh is considered reliable and complete. reporting, formed on the basis of the rules established by regulations for accounting. accounting.

2. Neutrality. When forming a book. reporting by the organization should be excluded unilateral satisfaction of the interests of some groups of users boo. reporting to others. Information is not neutral if, through selection or presentation, it influences the decisions and judgments of users in order to achieve predetermined results or consequences.

3. Integrity. Bukh. the organization's reporting should include the performance indicators of all branches, representative offices and other divisions (including those allocated to separate balance sheets).

4. Consistency. The organization must, when compiling accounting. balance, statement of financial results and explanations to them to adhere to their content and form adopted by it consistently from one reporting period to another.

5. Comparability. For each numerical indicator reporting, other than the report drawn up for the first reporting period, data must be provided for at least two years - the reporting and preceding the reporting.

6. Compliance with the reporting period. For the preparation of accounts. reporting, the reporting date is the last calendar day of the reporting period. When compiling a book. reporting, the reporting year is the calendar year from January 1 to December 31 inclusive. The first reporting year for newly created organizations is the period from the date of their state registration. registration by December 31 of the corresponding year, and for organizations established after October 1 - by December 31 of the next year.

7. Correctness of registration.

- each constituent part of the book. reporting should contain the following data: name of the constituent part; an indication of the reporting date or reporting period for which the accounting was compiled. reporting; the name of the organization with an indication of its organizational and legal form; format for representing numerical indicators of accounting. reporting;

- boo. reporting must be in Russian;

- boo. reporting must be made in the currency of the Russian Federation.

- boo. reporting is signed by the head and chief accountant. (accountant) of the organization.

Compound:

Annual accounting reporting consists of a balance sheet, a statement of financial results and annexes to them. Applications:

– statement of changes in equity;

- traffic report Money;

- appendix to the balance sheet;

– report on the intended use of the funds received;

- an explanatory note;

- the final part of the auditor's report, confirming the reliability of accounting. reporting of the organization, if it is subject to mandatory audit in accordance with federal law.

Presentation order:

In accordance with the Federal Law on accounting. accounting, all organizations, with the exception of budgetary ones, represent a book. reporting in accordance with the constituent documents to the founders, participants of the organization or owners of property, as well as to the territorial bodies of state statistics at the place of their registration. Organizations are required to submit quarterly reports within 30 days after the end of the quarter, and annual reports within 90 days after the end of the year.

The submitted annual reporting must be approved in the manner prescribed by the constituent documents of the organization.

The date of presentation of the book. reporting for the organization is considered the day of its actual transfer to the affiliation or the date of its departure, indicated on the stamp of the postal organization.

Annual reporting is open to users: banks, investors, lenders, buyers, suppliers, etc., who can get acquainted with the annual accounting. reporting and receive copies of it with reimbursement of copying costs.

Consolidated annual accounting the reporting of an association of legal entities created on a voluntary basis by organizations is submitted in the manner and within the time limits provided for in the constituent documents of the association, unless otherwise established by the legislation of the Russian Federation.

Account 007 "Debt written off at a loss of insolvent debtors" is intended to summarize information about the status accounts receivable written off at a loss due to the insolvency of debtors.

Accounts receivable for which the limitation period has expired, other debts that are uncollectible are written off by decision of the head of the organization or at the expense of the reserve for doubtful debts, on either financial results organization's activities.

But such a write-off is not a cancellation of debt. This debt is taken into account off the balance sheet for five years from the date of write-off to monitor the possibility of its collection in the event of a change in the property status of the debtors.

The following accounts are debited for the amounts received in the order of collection of debts previously written off at a loss: 50 "Cashier", 51 "Settlement accounts" or 52 "Currency accounts" in correspondence with

subaccount 91-01 "Other income". At the same time, off-balance account 7 is credited for the indicated amounts

"Debt written off as a loss of insolvent debtors".

An entry on the credit of account 007 "Debt of insolvent debtors written off at a loss" is also made in cases where the five-year period for monitoring the specified debt has expired and the possibility of its collection has been completely exhausted.

Analytical accounting on account 007 "Debt of insolvent debtors written off at a loss" is kept for each debtor whose debt is written off at a loss, and for each debt written off at a loss.

Order N 34n: “Accounts receivable for which the limitation period has expired, other debts that are unrealistic to collect, are written off for each obligation based on the inventory data, written justification and order (instruction) of the head of the organization and are credited accordingly to the account of the reserve for doubtful debts or financial results commercial organization, if in the period preceding the reporting period, the amounts of these debts were not reserved in the manner prescribed by paragraph 70 of this Regulation, or for an increase in expenses from non-profit organization. Writing off a debt at a loss due to the insolvency of the debtor is not a cancellation of the debt.

What is transferred to the off-balance account 007?

This debt should be reflected in balance sheet within five years from the date of write-off to monitor the possibility of its recovery in the event of a change in the property status of the debtor. In accordance with the Instructions for the use of the Chart of Accounts, approved.

Order N 94n: “Account 007 “Debt written off at a loss of insolvent debtors” is intended to summarize information on the state of receivables written off at a loss due to the insolvency of debtors. This debt should be accounted for in the balance within five years from the date of write-off to monitor the possibility of its collection in the event of a change in the property status of the debtors: Analytical accounting on account 007 “Debt written off at a loss of insolvent debtors” is kept for each debtor whose debt is written off at a loss, and to every debt written off at a loss.

Off-balance sheet accounts

Dt 007 - liquidated bad debt is recorded on an off-balance sheet account. For more information about the procedure during which receivables are taken off balance, the documentation that this procedure accompanies, and the transactions created, see the article “Write-off of receivables to an off-balance sheet account”.
Accounts receivable arise as a result of various business transactions:

• the supplier received an advance payment, but did not ship the goods;
• the buyer has not repaid the debt for the delivered goods (purchased services, work performed, received property);
• the borrower turned out to be unreliable, etc.

Off-balance account 007 reflects all written-off receivables that are potentially receivable, including debt arising from business transactions involving employees.

Why do we need off-balance sheet accounting and will we be punished for its absence

On off-balance accounts, accounting is carried out by one-way entries according to a simple scheme, i.e. without application double entry. These accounts do not correspond with each other or with other balance sheet accounts.
Off-balance account 007 is intended for summarizing information about uncollectible receivables written off from settlement accounts. The specified debt is recorded on the off-balance account 007 within 5 years from the date of its write-off from the settlement accounts.

Attention

The receipt of amounts to pay off previously written off receivables is reflected in the credit of off-balance account 007. Analytical accounting for off-balance sheet account 007 is carried out for each debtor whose debt is written off from the accounts of settlements, and for each written off debt (Instruction on the procedure for applying standard plan accounts accounting, approved by the Decree of the Ministry of Finance of the Republic of Belarus dated June 29, 2011 No. 50, hereinafter referred to as Instruction No. 50).

Off-balance sheet accounts.

Important

The basis for recognizing the act of the registering authority on the exclusion of the invalid legal entity from the Register invalid is the inconsistency of this act with the law, other legal acts and the violation by it of the rights and legally protected interests of a citizen or legal entity (Article 13 of the Civil Code of the Russian Federation). Thus, in the event that in the process of claim work by the legal services of the organization (or other persons) the act of the registering authority on the exclusion of the legal entity from the Unified State Register of Legal Entities is recognized by the court as invalid, the relevant documents must be transferred to the accounting department of the organization.

On the basis of these documents in the accounting of the organization, receivables previously written off in connection with the liquidation of the debtor are subject to restoration.

Off-balance sheet accounts

However, the absence of such information in the financial (accounting) statements does not give users of these statements a complete picture of the company's property status. For example, often, judging by the reports, production does not need production equipment at all, trade does not need warehouses, and the management apparatus does not need an office.

Such information about the organization cannot be recognized as reliable in any way, and the auditor, in the case of materiality of the volumes of leased objects not reflected in the statements, is obliged to include an appropriate clause in the auditor's report. For proper accounting, an organization needs to agree on the cost of leased objects in an agreement with the lessor, and if this is not possible (often lessors evade providing such information), they must independently assess their value.

Account 007 "debt written off at a loss of insolvent debtors"

So do we need off-balance sheet accounting? As you can see, in fact, there is no responsibility. Nevertheless, off-balance sheet accounting is still better to keep, since in many cases its absence will lead to the fact that interested users will not have a complete picture of financial condition organizations.

That is why auditors always pay attention to the absence of such accounting, although this leads to a modification of the conclusion only in extreme cases. From authoritative sources Efremova Anna Alekseevna, Deputy CEO CJSC ACG RBS Attitude towards off-balance sheet in practice, it is much calmer than to system records, that is, to records on balance sheet accounts.

If the accountant "forgot" to reflect the acceptance of fixed assets or the recognition of revenue, this is considered a gross error.
And according to this PBU, the data reflected in off-balance accounts are disclosed in the notes to the balance sheet. However, what these explanations should look like is not directly established by the Regulations.

Therefore, you can reflect data on off-balance accounts in explanatory note to balance. In this case, there simply will not be any separate lines of reporting items for off-balance accounts, which means that it is impossible to punish for their distortion.

But to hold the organization liable under Art. 120 of the Tax Code of the Russian Federation for a gross violation of accounting rules is possible, since such violations include the systematic failure to record transactions on accounting accounts. And off-balance accounts are also accounting accounts, since they are provided for by the Chart of Accounts.

If the organization did not take into account at least two operations, it will be fined 5,000 rubles. And some courts agree with this position.

An entry on the credit of the off-balance account 007 is also made if:

• the 5-year period for recording this information has expired;
• the debtor is liquidated.

Inventory of objects recorded on account 007 The article has already mentioned the need for an inventory. The organization must check the condition of all its property.

Including property that does not belong to her, but is listed in accounting, as well as not taken into account for any reason. Thus, all off-balance accounts are also subject to inventory, including account 007 “Debt of insolvent debtors written off at a loss”.

In what order is the inventory of assets taken off the balance sheet, what are the specifics of the inventory of these objects, see the article “Is inventory provided for off-balance accounts”.
Accounting policy organizations may be regulated by additional features analytical accounting, for example, separate accounting of various types of debts: by reason of occurrence, by date of occurrence, etc. Conclusion In accordance with the regulatory acts on accounting, accounting on an off-balance account 007 implies: A) the presence of a debtor; B) the presence of debt; C) the potential for debt collection. According to Art. 419 of the Civil Code of the Russian Federation, the liquidation of a legal entity terminates the obligation, except when, by law or other legal acts, the fulfillment of the obligation of the liquidated legal entity is assigned to another person (for claims for compensation for harm caused to life or health, etc.). Because
The written-off accounts receivable must be reflected within 5 years on the off-balance account 007 in accordance with the legislation on accounting. Does this requirement apply when writing off debts for bankrupt enterprises, if the debt is written off on the basis of an extract confirming the exclusion of the debtor from the Unified State Register of Legal Entities. The procedure for accounting for accounts receivable by an organization on account 007 is regulated by: financial statements V Russian Federation"- further Order N 34n; - Order of the Ministry of Finance of the Russian Federation of October 31, 2000 N 94n "On approval of the Chart of Accounts for the financial and economic activities of organizations and instructions for its application" - further Order N 94n; — Accounting policy of the organization. In accordance with par.

At each enterprise, situations arise with overdue receivables, this happens for various reasons: unscrupulous customers do not pay off their debts on time, or the enterprise went bankrupt and could not meet its obligations or for some other reason.

The concept of receivables and its types

The very concept of receivables includes the amount of a certain debt that your company owes an organization or individual. There are always accounts receivable, without it the enterprise practically cannot function, someone takes the goods in advance, paying later, and even then this debt arises.

In what cases are debts of counterparties recognized as uncollectible?

An uncollectible receivable is an amount of money that a business cannot recover from a debtor for any reason.

1. The limitation period for the case has expired, it is three years and starts from the moment the client is notified and can reach ten years.

2. the obligation of the debtor is terminated, according to the decision of a higher authority, or the organization is liquidated

3. there is a decision of the bailiffs on the impossibility to write off the debt, this may happen due to the lack of property from the debtor and funds in the accounts to which collection can be assigned

Important! If there are several grounds for recognizing the uncollectibility of receivables, for example, the limitation period has expired and the client cannot be found at the actual address, then the debt can be recognized as uncollectible in the period when the first confirmation arose.

Algorithm for writing off accounts receivable to off-balance sheet

If the receivables are recognized as uncollectible, then they can be written off.

• First you need to make an inventory of all accounts
• Make a written justification
• Issue an order to write off the head

Order to write off accounts receivable:

If, based on the results of the inventory, the commission establishes that there really is a receivable for which the debt can be recognized as uncollectible, it is necessary to issue an order to write it off. The specific form of this order, enshrined in regulations does not exist. The enterprise itself develops a form convenient for itself.

Name	Content
Top of the order	Full name of the enterprise; Surname, name and patronymic of the head; Date and number of the order to write off receivables.
Text part	The name of the debtor's enterprise or surname, name, patronymic, if it is an individual, is prescribed; The amount of accounts receivable, which, according to the results of the inventory, is recognized as unrealistic to be received; Documents that are the basis for debt cancellation; How will the write-off be done? If a reserve for doubtful debts is formed, then the write-off should be made at the expense of the reserve. If there is no such fund in the company, then the amount of debt should be included in other expenses.

Important! Each organization is required to form a reserve for doubtful debts

Even a receivable written off to an off-balance account is not considered canceled, it will hang there for at least five years, until the counterparty's situation improves for its collection.

Accounting for accounts receivable on the off-balance sheet

The accountant takes into account this amount of debt on account 007 as a written-off debt of insolvent debtors. In the event that the debtor has a financial opportunity to repay the debt, it is necessary to reflect this in the other income of the organization.

In accounting, the write-off of receivables at the expense of the allowance for doubtful debts reflect the posting:

Debit 63 Credit 62 (58-3, 71, 73, 76…)
- written off accounts receivable at the expense of the created reserve.

The use of the reserve is possible only within the limits of the reserved amounts, and if during the year the amount of expenses exceeds the created reserve, the difference is subject to reflection in other expenses at 91 sch. Then you should do the following wiring:

Debit 91-2 Credit 62 (58-3, 71, 73, 76…)
- written off receivables not covered by the provision.

Write-off from off-balance accounts receivable

The decision to write off the debt from the off-balance sheet after the lapse of time should be taken by the commission. The debt must be recognized as uncollectible. Prepare the grounds for this, namely:

1. supporting documents on the fact of the death of the creditor or its complete liquidation

2. the period by which it was possible to resume the collection process has expired

3. You can also get rid of an off-balance sheet receivable if the debtor contributed funds in another way, but for this it is necessary to restore the debt on the balance sheet account

Important! If you have full confirmation of the fact that the debtor is more likely not to appear and you have sent requests to all possible authorities to search for him and received official answers, only then can you write off the debt.

Answers to common questions

1.Question #1:

What does the concept of accounts receivable mean?

Accounts receivable, as a rule, can arise at any enterprise where any goods or services are sold, when the counterparty purchases the goods provided, and promises to make payment later, providing for terms in the supply contract. However, the reality may be different. The buyer stocked up on your product, and promised to pay, but for some reason did not keep the promise. The reasons can be different, from liquidation and bankruptcy, to fraudulent ways. Therefore, in order to avoid falling into the hands of dishonest clients, check their data on the counterparty verification website, where you can at least see whether it is worth contacting him or not.

2.Question #2:

What debts can be recognized as bad?

A bad debt can be recognized when the buyer has become bankrupt and has no property registered in his property and there are no funds in the accounts for settlement with counterparties. And also after the expiration of the statute of limitations in the case, it ranges from three to ten years. In case when bailiffs they could not find the debtor, in these cases the debt can be written off as uncollectible to an off-balance account, but this does not mean that it is not taken into account anywhere, it should hang there for five years and be paid off in case the counterparty suddenly has the opportunity to pay.

3.Question #3:

What types of accounts receivable can be divided into?

Accounts receivable can be divided into several types:

• by terms - short-term, which are returned within one year, and long-term, the return period is more than a year;
• by type of debt - a normal receivable, one that is returned before the agreed deadline under the contract and overdue debt, then the payment deadline is overdue, that is, the buyer received the product or service, but did not pay within the time specified in the contract.

Account 007 "Debt written off at a loss of insolvent debtors" is intended to summarize information on the state of receivables written off at a loss due to the insolvency of debtors. This debt should be taken into account off the balance sheet within five years from the date of write-off to monitor the possibility of its collection in the event of a change in the property status of the debtors.

For amounts received in the order of collection of debt previously written off at a loss, debited bills 50"Cashier", "Settlement accounts" or "Currency accounts" in correspondence with score 91"Other income and expenses". At the same time, off-balance account 007 "Debt of insolvent debtors written off at a loss" is credited for the indicated amounts.

Analytical accounting on account 007 "Debt of insolvent debtors written off at a loss" is kept for each debtor whose debt is written off at a loss, and for each debt written off at a loss.

Chart of accounts application: account 007

• STS "income minus expenses": the procedure for writing off bad debts for utilities

  All of the above grounds*(7). An inventory of receivables should be carried out according to the rules ... debt. This debt should be reflected off the balance sheet on account 007 "Debt written off as a loss of insolvent debtors" within ... within five years from the date of write-off for ... consulting GARANT, March 2019)). *(7) B accounting policy for accounting purposes...

• Non-operating expenses, the procedure for recognition and reflection in accounting and reporting

  Account 007 “Debt of insolvent debtors written off at a loss”, designed to summarize information on the state of receivables written off due to the insolvency of debtors. B... was handed over to the carrier on 7 February. The foreign buyer repaid the debt on February 12. According to ... February - 30.40 rubles / USD; - February 7 - 30.50 RUB / USD ... Reflected actual cost shipped goods February 7 62 90-1 305 ...

• Write-off of receivables

  It is necessary to follow par. 3 p. 7 art. 272 of the Tax Code of the Russian Federation, based on ... cancellation of debt. This debt should be accounted for on the off-balance account 007 "Debt of insolvent debtors written off at a loss" within ... 5 years. According to the Chart of Accounts approved by...

• Reflection of receivables and payables in financial statements

  7) 73 “Settlements with personnel on other transactions” (the occurrence of debt ... the moment of writing off the amount of debt written off is accounted for in the balance on account 007 “Debt written off at a loss of insolvent debtors”, intended in accordance with ... information on the state of receivables written off due to the insolvency of debtors. This is established ... by accounting. Written off debt of insolvent debtors is reflected in line 940. ...

• The procedure for writing off accounts receivable, documentation

  From the moment of write-off, the amount of the written-off debt is accounted for the balance on account 007 “Debt written off at a loss from insolvent debtors”, intended to ... summarize information on the state of receivables written off due to the insolvency of debtors. In ... half a year, the revenue of LLC "A" amounted to 7,000,000 rubles. 25 Chapter... No. КА-А40/1128-03, dated August 7, 2000 in the case...

• Features of reflection of certain types of losses in tax and accounting

  Natural disasters or emergencies; 7) losses under the transaction of assignment of rights ... write-offs on account 007 “Debt of insolvent debtors written off at a loss”. Consider the reflection in accounting of operations to write off bad receivables .... 18 Guidelines). Downtime costs include: - material costs ...) and the amount of the assigned debt, in accordance with paragraphs. 7, paragraph 2, article ... dated 10.31.00 No. 94n. Guidelines for the use of gla...

• When to write off arrears

  In accounting, writing off a debt at a loss due to the insolvency of the debtor is not a cancellation of the debt. This debt ... should be reflected in the balance sheet on off-balance account 007 "Debt written off at a loss of insolvent debtors ..." within five years from the date of write-off for ... from Art. 6 and 7 federal law from 08.08. ...

• Write off overdue accounts receivable

  According to the application of the Chart of Accounts, it was established that account 007 "Debt written off at a loss of insolvent debtors" reflects ... information on the state of receivables written off at a loss due to insolvency ...) of the period in which bad debt is to be written off (clause 3 p. 7 article 272 ...

• Deadlines for writing off receivables

  09/7@ “On approval of the procedure for providing in electronic form the information contained in a single ... basis for recognizing the debt as uncollectible and writing it off at a loss, equated for the purposes of ... the organization to write off the debt. This debt should be reflected in the balance of account 007 “Debt written off as a loss of insolvent debtors” within ... five years from the date of write-off for ...

• What reserves in accounting simplifiers must create

  Purposes of accounting (clauses 6 and 7 of PBU 1/2008 “Accounting ... accounting purposes (clauses 6 and 7 of PBU 1/2008 “Accounting ... is impossible (clause 77 of the Regulation). Write-off of receivables is possible only if corresponding ... account 007 "Debt written off at a loss of insolvent debtors". An entry is made: DEBIT 007 - written off receivables are reflected. In ... policy for accounting purposes (clause 7 PBU 1/2008). Or ...

• Allowance for doubtful debts: accounting nuances

  The debt within 5 years from the date of write-off is reflected on the off-balance account 007 "Debt written off at a loss of insolvent debtors ... / 184, etc.) In turn, according to paragraph 7 of paragraph 1 of article .... 265 of the Tax Code of the Russian Federation, non-operating ... application of the accrual method in tax accounting is regulated by paragraph 7 of article 272 of the Tax Code ... of the Russian Federation. For expenses in the form of written off receivables from ... similar expenses) (paragraph 3 of paragraph 7 of article 272 of the Tax Code of the Russian Federation) .This is...

• Voluntary liquidation of a legal entity

  CPT 5 5 0 7 0 3 7 4 5 2 / ... CPT 5 5 0 7 0 3 7 4 5 2 / ... clarifications on filling in the forms: “7. In the line following the title of the sheet... consumables issued during the inventory period. 7. A comparison is being made ... account 007 “Debt written off as a loss of insolvent debtors”, designed to summarize information on the state of receivables written off due to the insolvency of debtors. B... accruals. This is indicated in subparagraph 7 of paragraph 1 of Article 265 ...

• The limitation period has expired on the advance payment listed by the supplier: we restore VAT

  In this way, accounts receivable are written off in accounting and tax accounting with the expiration of the term ... in this way, accounts receivable are written off in accounting and tax accounting with the expiration of the term ... it independently, fixing it in its accounting policy (clause 7 PBU 1/2008 .. ... The debt after its write-off within 5 years is reflected in the off-balance account 007 "Debt written off at a loss of insolvent debtors ...

• What to look for when preparing annual financial statements for 2017

  Balance on account 96 "Reserves for future expenses"). Incorrectly reflected is not written off debt with ... collection of this debt. The written-off accounts receivable are subject to accounting for the balance on account 007 “Debt written off at a loss of insolvent debtors” within ... five years from the date of write-off for monitoring ... . up to 500 rubles Art. 19.7 Administrative Code of the Russian Federation We offer you a classic ...