Transport procurement costs invoice. Transportation and procurement costs and their accounting

Transport and procurement costs (TPC)- costs associated with procurement and delivery material assets(goods, raw materials, materials, tools).

Transportation and procurement costs directly related to the acquisition of inventories (IP) include, in particular, the following costs:

    cost of delivery;

    insurance cost;

    customs duties;

    intermediary remuneration.

Transportation and procurement costs also include:

    costs of loading materials into vehicles and their transportation, subject to payment by the buyer in excess of the price of these materials according to the contract;

    expenses for the maintenance of the procurement and storage apparatus of the organization, including the cost of remuneration of the organization’s employees directly involved in the procurement, acceptance, storage and release of purchased materials, employees of special procurement offices, warehouses and agencies organized in places of procurement (purchase) of materials, employees directly engaged in the preparation (purchase) of materials and their delivery (accompaniment) to the organization, deductions for the social needs of these employees.

    markups (surcharges), commissions (cost of services) paid to supply, foreign trade and other intermediary organizations;

    payment for storage of materials at places of purchase, at railway stations, ports, marinas;

    interest payments for granted loans and borrowings related to the acquisition of materials before they are accepted for accounting;

    travel expenses for direct procurement of materials;

    the cost of losses on delivered materials in transit (shortages, damage) within the limits of natural loss rates;

    other expenses.

Organizations have the right to establish their own more detailed list of such expenses and approve it in their accounting policy.

Accounting for transportation and procurement costs

There are several options for accounting for transportation and procurement costs.

Option 1. TZR are included directly in the cost of inventories.

If the TZR relates to the same name of the MPZ, their entire amount is included in the cost of these MPZ.

For example, when goods of the same type were delivered by one vehicle, the entire cost of delivery will be included in the price of these goods.

If the goods and materials relate to several types of goods, the amount of goods is distributed between different goods in proportion to their value.

The cost of TZR is included in the cost of MPZ by posting:

Example

The organization ordered the transportation of goods (300 kg of apples and 500 kg of carrots) transport company.

The goods were delivered by one vehicle, the cost of transportation was 3,000 rubles. (without VAT).

The cost of apples is 30 rubles/kg, the cost of carrots is 10 rubles/kg.

Delivery cost (TZR) will be included in the price:

    apples - in the amount of 1929 rubles. (3000 RUR x ((300 kg x 30 RUR/kg) / (300 kg x 30 RUR/kg + 500 kg x 10 RUR/kg));

    carrots - in the amount of 1071 rubles. (3000 rubles - 1929 rubles).

Option 2. Inventory and equipment are accounted for in a separate account and written off as costs (expenses) in proportion to the cost of inventories released into production (sold) during the month.

This option is used when TZR belong to a wide range of MPZ.

In this case, the cost of TZR is accumulated during the month on account 15 “Procurement and acquisition of material assets” (you can also use a separate sub-account to account 44 “Sales expenses”, for example 44-TZR) and at the end of the month is distributed according to the average percentage method between balances Inventory in warehouses and inventories transferred to production (sold).

For this:

    Materials and materials are divided into groups depending on their type: raw materials, materials, tools, goods.

    The amount of inventories attributable to inventories released into production (sold) during the month is calculated for each group of inventories using the formula:

Inventory inventories for inventories released into production (sold) = Turnover on the credit account ( , ) with debit account () for month X (Debit account (44-TZR) at the beginning of the month + Turnover on the debit account (44-TZR) for the month) / (Turnover on account credit ( , ) with account debit ( ) for the month + Account debit balance ( , ) at the end of the month)

The postings will be like this:

Wiring

Operation

D 15 (44-TZR) - K 60 (76)

TKR reflected

D 20 (90) - K 15 (44-TZR)

Inventory and equipment attributable to inventories, released into production (sold) are written off

Example

As of the beginning of the month, the organization’s records included material worth 12,000 rubles. The amount of TZR reflected in the account is equal to 1800 rubles.

During the month, materials worth 30,000 rubles were received from suppliers.

When purchasing the material, the organization performed TRP in the amount of 4,000 rubles.

During the month, material worth 40,000 rubles was released from the warehouse to production.

Let's calculate the amount of fuel and equipment to be attributed to costs:

Balance at the beginning of the month

Received within a month

Total (item 1 + item 2)

Total written off for the reporting month

Balance at the end of the month

Percentage of TZR (5,800/42,000 x 100%)

Total inventory written off for the reporting month

Balance of inventory at the end of the month (clause 3 - clause 8)

Option 3. Applies only to products:

    the cost of delivery is included in the expenses of the current month, regardless of whether the goods are sold or not;

    the remaining TKR related to goods are taken into account either under Option 1 or Option 2.

In this case, the chosen option for accounting for goods and materials must be fixed in the accounting policy.

Transportation and procurement costs and accounting reports

IN balance sheet Inventory and inventory items are reflected in line 1210 “Inventories”.

In the report on financial results TZR:

    if taken into account directly in the cost of inventories, they are reflected on line 2120 “Cost of sales”;

    if accounted for on a separate account, they are reflected either on line 2120 “Cost of sales” or on line 2210 “Commercial expenses”.

Tax accounting of transportation and procurement expenses

Option 1. Include TZR directly in the cost of materials (goods).

If the TZR relates to one name of materials (goods), their entire amount is included in the cost of these materials (goods). For example, when materials (goods) of the same name were delivered by one vehicle, the entire cost of delivery will be included in the cost of these materials (goods).

If TZR relates to several types of materials (goods), the amount of TZR is distributed between different materials (goods) in proportion to their cost.

Option 2. Inventory and equipment are accounted for separately from the purchase price of materials (goods) and, at the end of the reporting period, are distributed between materials (goods) released into production or operation (sold), and their balance in the warehouse. IN tax expenses the part of the inventory that relates to materials released into production (operation) or goods sold is written off.

In this case, the calculation of the amount of TZR is carried out separately for each name of materials (goods) according to the formula:

Amount of goods and materials (goods) released into production or operation (sold) = Cost of materials (goods) released into production or operation (sold) for the reporting (tax) period X (Amount of goods and materials attributable to the balance of materials (goods) for warehouse at the beginning of the reporting (tax) period + Amount of goods and materials for the current reporting (tax) period)/ (Cost of materials (goods) released into production or operation (sold) for the reporting (tax) period + Cost of the balance of materials (goods) in the warehouse at the end of the reporting (tax) period).

Option 3. Applies to products only. All TZR, except for the cost of delivery of goods to the warehouse (transportation costs), are taken into account at a time as part of other expenses. In particular:

    cost of insurance - on the date of payment of the insurance premium to the insurer;

    customs duties - on the date of their payment;

    remuneration to the intermediary - on the date of signing the intermediary’s report (act).

The amount of transportation costs is written off as expenses in the part attributable to goods sold in the reporting (tax) period, in an amount determined by the formula:

Amount of transport costs for goods sold = Cost of goods sold for the reporting (tax) period X (Amount of transport costs attributable to the balance of goods in the warehouse at the beginning of the reporting (tax) period + Amount of transport costs for the current reporting (tax) period)/ ( Cost of goods sold during the reporting (tax) period + Cost of the balance of goods in the warehouse at the end of the reporting (tax) period).

If TZR relates simultaneously to both materials and goods, while TZR for goods are taken into account according to Option 3, then the amount of TZR must be distributed between goods and materials in proportion to their cost. Inventory related to materials is then accounted for under Option 1 or 2.

The chosen accounting option must be fixed in the tax accounting policy. Moreover, for goods, the selected option for accounting for goods and materials must be applied for at least two years.


Still have questions about accounting and taxes? Ask them on the accounting forum.

Transport and procurement costs (TZR): details for an accountant

  • Reflection of transport and procurement costs in a budgetary or autonomous institution

    When receiving materials, the institution may incur transportation and procurement costs. To them, in particular, you can... when receiving materials, the institution may incur transportation and procurement costs. In particular, you can apply to them... including “input” VAT). Transportation and procurement costs associated with the delivery of all construction... Money institutions are not listed. Transportation and procurement costs will be distributed among different items...

  • Transport and procurement costs. Buyer's account.

    With the delivery of goods, in other words – transportation and procurement costs (TZR). Reflection in transport accounting... in the formation of the actual cost of materials. Transportation and procurement costs are the costs of an organization directly related...

  • Logistics costs: accounting and taxation

    Tax periods. Let us also recall that transport and procurement costs (TPC) include costs associated with... warehouses may be included in transport and procurement costs. In paragraph 70 Guidelines... -industrial reserves(No. 119n), it is indicated that transportation and procurement costs are the organization’s costs directly related to... materials to the organization. Transportation and procurement costs, in particular, include costs for...

  • How to speed up the release of reporting in retail by automating transformational adjustments

    Differences in the initial cost of inventories - transportation and procurement costs (TZR) and valuation based on sales... accounts 15 and 16. 2. Transportation and procurement costs are taken into account as part of expenses for...

  • Product cost analysis

    And materials, but also changes in transportation and procurement costs. The norms factor reflects not only... materials at supplier prices and transportation and procurement costs (TZR). To determine the impact of a change...

  • Accounting for delivery costs from the general contractor

    Must be included as transportation and procurement costs (TZR) in actual cost acquired... accounting of inventories, transportation and procurement costs can be taken into account by... If the organization decides to take into account transportation and procurement costs separately (in separate sub-accounts to... “Deviations in the cost of material assets.” Transport -procurement costs or deviations in the cost of construction...

  • Customs payments when importing goods

    Named as an integral part of transportation and procurement costs (TPC). Let's consider accounting options... An accountant can use the option of accounting for transportation and procurement costs, described in paragraphs 80... are taken into account separately as part of transportation and procurement expenses in a separate subaccount to... but deviations in the form of transportation and procurement expenses are written off for individual types ... Each organization has its own specifics of transportation and procurement costs, and its own volume of customs...

  • Costs for purchasing goods: options are possible

    Trade organizations may not include transportation and procurement costs in the actual cost of goods, but... stipulate in the accounting policy that transportation and procurement costs are not included in the actual cost...

  • We distribute expenses: there are many options

    In this case, you can use the option of accounting for transportation and procurement costs described in paragraphs 80 and... prices) are taken into account separately as part of transportation and procurement expenses on a separate subaccount to the account.... But deviations in the form of transportation and procurement costs are written off for individual types or... . Each organization has its own specifics of transportation and procurement costs, and what way to fix it in...

  • Valuation of goods during their acquisition in accounting and tax accounting (end)

    PBU does not use the term “transportation and procurement costs”. However, in the Methodological Instructions... it is used, but another one is applied - “transportation and procurement costs”. Despite the obvious similarity... in accordance with the Approximate Nomenclature of Transport and Procurement Costs (TPC), given in Appendix No. 2... the recommendations provide a fairly complete assessment of transport and procurement costs in relation to manufacturing organizations of finished goods...

  • Receipt of material assets into catering organizations

    The buyer, accordingly, reduces the cost of materials, transportation and procurement costs and value added tax... December 28, 2001 No. 119: “Transportation and procurement costs are the costs of the organization directly related... subsequently, the amount of the shortage is written off to transportation and procurement costs . Such a write-off is provided for... by the buyer, the cost of materials, transport and procurement costs and value added tax are correspondingly reduced...

  • Claims settlements. The claim is made by the buyer of the inventory items

    The buyer, accordingly, reduces the cost of materials, transportation and procurement costs and value added tax... according to the accounting of the MPZ. “Transportation and procurement costs are the costs of an organization directly related to... materials to the organization. The composition of transport and procurement costs includes: - loading costs... by the buyer, the cost of materials, transport and procurement costs and value added tax are reduced accordingly...

    The buyer, accordingly, reduces the cost of materials, transportation and procurement costs and value added tax... dated December 28, 2001. No. 119 transportation and procurement costs of an organization are costs directly related...

Almost any company that purchases goods and materials that form inventories has. What are the specifics of the relevant expenses and how are they accounted for?

Transport and procurement costs (or TZR) - what are they?

Transport and procurement costs are usually understood as costs associated with the procedure for a company’s acquisition of inventories (or inventories) and are represented, in particular:

  • payment for materials delivery services;
  • costs of maintaining warehouses where inventories are stored;
  • costs of storing inventories in third parties;
  • payment for insurance services;
  • payment of customs duties;
  • compensation for intermediary services;
  • interest on loans for the purchase of inventories;
  • travel expenses of employees involved in the acquisition of inventories;
  • shortages, regulatory losses of inventories along the way from the supplier.

This list of technical requirements is not exhaustive. Transportation and procurement costs can be represented by any costs associated with the company’s supply of MPZ.

TZR in accounting

TZR can be accounted for in accounting in several ways.

1. TZR can be directly included in the cost of inventories. The corresponding transactions in accounting are documented by posting Dt 10 Kt 60. This option is optimal if during the corresponding period there are no significant deviations in the amount of technical requirements for batches of the same type of stocks.

Let us note that if the average amount of material and equipment in the total cost of supplies does not exceed 10%, then it can not be taken into account separately - instead including the material and materials in the cost of the batch. If it is possible to calculate the average percentage of inventories, the corresponding expenses can also be written off by increasing the cost of capitalized inventories by the calculated percentage of inventories.

2. It is possible to record transactions with inventories in separate subaccounts of inventory accounts and write them off as expenses in proportion to the turnover of used (sold) inventories.

The chosen option for accounting for goods and materials must be recorded in the accounting policy.

Accounting for goods and materials on separate accounts: nuances

So, accounting transportation and procurement costs according to the second scheme it assumes:

  • capitalization of inventories at actual costs;
  • capitalization of inventories according to planned or accounting costs.

In the first case, the posting Dt 10 / TZR Kt 60 is used, corresponding to the cost of the TZR for the purchase. In the second, the purchase with TZR is reflected on account 15, after which it is debited to account 10 at the planned price for the purpose of further debiting to account 20 and calculating the planned cost. As a result, on account 15 it is possible to trace deviations of actual costs from planned ones. They must be attributed to account 16 “Deviations in the cost of material assets.”

Postings according to the considered scheme for accounting for goods and materials will be as follows:

1. Correspondence for capitalization of inventories at actual costs: Dt 10 Kt 60.

2. Correspondence for capitalization of inventories for planned or accounting costs:

  • Dt 10 Kt 15;
  • Dt 16 Kt 15;
  • Dt 20 Kt 16.

There is another possible scheme for accounting for goods and materials, which involves separate accounting:

  • TZR in the form of the cost of delivery of goods;
  • other TKR related to goods.

Thus, this accounting scheme is applicable only for transactions with goods.

Other TZR are taken into account through options of the 1st or 2nd schemes discussed above.

Tax accounting of goods and materials: nuances

It will be useful to consider some nuances tax accounting TZR. There are 2 of its most common schemes - accounting of goods and materials in trade organization and a similar procedure in a manufacturing plant.

One of the key tasks of the company’s accountant in both cases is to calculate the correct amount of TZR for the purpose of writing off as expenses in reporting period. Let's consider how it is solved.

How to determine the amount of “trading” TKR? In accordance with the provisions of Art. 320 of the Tax Code of the Russian Federation, the following scheme should be used for this:

1. The average percentage (PERC) of TWP is calculated using the formula:

(TZR (NM) + TZR (TM)) / (SEB (TM) + OST (KM)) × 100%,

TZR (NM) - expenses on balances are not goods sold as of the beginning of the month;

TZR (TM) - the total amount of expenses in the current month;

SEB (TM) - cost of goods sold in the current month;

OST (KM) - the balance of unsold goods in the warehouse as of the end of the month.

2. The amount of goods and materials is calculated for the balance of unsold goods (total goods (OST)) using the formula:

OST (KM) × PERC.

3. The amount of equipment and materials that can be written off as expenses in the reporting period is determined using the formula:

TZR (NM) + TZR (TM) - TZR (OST).

If the company is engaged in production, then to calculate the TZR for materials (as the main MPZ), a different formula should be used (it is based on the provisions of clause 87 of Order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119n):

(TZR (NM) + TZR (OTCH)) / (OST (NM) + ST (OTCH)) × 100% / ST (RASKH),

where TZR (NM) is the balance of TZR as of the beginning of the month;

TZR (OTCH) - the amount of TZR for materials that arrived at the factory for the month;

OST (NM) - the cost of remaining materials at the beginning of the month;

ST (OTCH) - the cost of materials arriving at the factory per month;

ST (EXP) - the cost of materials that were consumed in production per month.

Note that if TZR relate to materials that are released into production, for management needs or other purposes, they should be written off monthly (clause 86 of Order No. 119n).

Reviewed tax schemes can also be used in accounting, including to minimize differences between tax and accounting calculations.

Results

Transportation and procurement costs- costs that in most cases accompany the company’s acquisition of various materials and goods that make up the inventory. Accounting for goods and materials in a company can be both accounting and tax. It can be carried out according to different schemes - depending on the specifics of specific TKR, as well as the characteristics of the company’s business model - in particular, from the point of view of whether it is primarily a production or trading organization.

You can learn more about the specifics of inventory accounting in the following articles:

In the photo Anton Denisov

Question from Clerk.Ru reader Olesya (Engels)

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Example of calculating transport costs

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

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

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

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

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

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

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

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

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

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

An example of writing off the amount of transportation costs

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

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

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

According to calculations, the amount of TZR was:

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

Accounting for transportation procurement costs: accounting entries

SumDebitCreditthe name of the operation
80000 41.1 60 the cost of one batch, in accordance with the documents of the supplier himself
8000 44.TR60 shipping costs for one batch
120000 41.1 60 the cost of the second batch, in accordance with the documents of the supplier himself
12000 44.TR60 shipping costs for the second batch
40000 44.1 60 the cost of the third batch, in accordance with the documents of the supplier himself
1000 44.TR10 fuel costs
800 44.TR70 driver's salary
240 44.TR69 insurance premiums from driver's salary
500 44.TR02 car depreciation

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

Goods were taken into account on account 41.1 for the past month total cost 240,000 rub. And for sale this month, goods worth 150,000 rubles were written off from account 41.

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

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

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

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

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

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

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

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

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

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

Transport costs when selling goods

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

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

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

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

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

Transport and procurement costs (TZR) are the costs of an organization that are directly related to the process of procurement and delivery of materials to the organization (clause 70 of the Methodological Instructions, approved by Order of the Ministry of Finance dated December 28, 2001 No. 119n). We will tell you about the accounting of TZR in our material.

What is included in the TZR

TZR includes the following expenses:

  • expenses for loading materials into vehicles and their transportation, payable by the buyer in excess of the price of these materials according to the contract;
  • expenses for maintaining the organization's procurement and warehouse apparatus;
  • expenses for the maintenance of special procurement points, warehouses and agencies organized in procurement areas (except for labor costs with deductions for social needs);
  • markups and allowances, commissions that are paid to supply, foreign trade and other intermediary organizations;
  • customs payments;
  • payment for storage of materials at places of purchase, at railway stations, ports, marinas;
  • travel expenses for direct procurement of materials;
  • the cost of losses on delivered materials in transit (shortages, damage), within the limits of natural loss rates;
  • other expenses.

TZR, along with the cost of materials at supplier prices and the costs of bringing materials to a state in which they are suitable for use, form the actual cost of materials (clause 68 of the Methodological Instructions, approved by Order of the Ministry of Finance dated December 28, 2001 No. 119n).

How are TZR taken into account?

Active regulations for accounting, there are 3 options for accounting for goods and materials (clauses 83, 85 of the Methodological Instructions, approved by Order of the Ministry of Finance dated December 28, 2001 No. 119n):

1) TZR are included in account 16 “Deviations in the cost of material assets”;

2) TZR are written off to a separate sub-account to account 10 “Materials”;

3) TZR are included in the actual cost of materials accounted for on account 10.

Those who can conduct simplified accounting have another option: write off TZR as expenses immediately at the time they arise (clause 13.1 of PBU 5/01).

At the same time, it is important to take into account that each organization determines the specific procedure for recording TKR independently, taking into account its specifics and enshrines this in its own.

For example, when accounting for goods and materials on a subaccount to account 10, the accounting entries will be as follows:

Debit of account 10, subaccount “TZR” - Credit of accounts 60 “Settlements with suppliers and contractors”, 76 “Settlements with various debtors and creditors”, 70 “Settlements with personnel for wages”, 69 “Settlements for social insurance and security”, 71 “Settlements with accountable persons”, etc.

Postings for writing off TZR

If inventory items are included in the actual cost of materials on account 10, write-off of inventory items occurs automatically as part of the cost of written-off materials:

Debit accounts 20 “Main production”, 23 “Auxiliary production”, 26 “ General running costs", 91 "Other income and expenses", etc. - Credit to account 10

In other cases, TZR must be written off separately accounting entry.

TZR are written off monthly to the same accounting accounts to which the cost of the written-off materials was assigned (clause 86 of the Methodological Instructions, approved by Order of the Ministry of Finance dated December 28, 2001 No. 119n).

To write off material and materials for individual types or groups of materials, the average percentage of goods and materials (materials and equipment%) is calculated:

TZR % = (TZR N + TZR M) / (M N + M M) * 100%,

where TZR N is the amount of the balance of TZR at the beginning of the month;

TZR M - TZR per month;

M N - the amount of the balance of materials at the beginning of the month;

M M - the amount of materials received for the month.

Accordingly, by multiplying the TRP % by the cost of the materials being written off at book value, we obtain a portion of the TRP subject to write-off this month.

When accounting for goods and materials on account 16, such entries can be:

Debit accounts 20, 23, 26, 91, etc. - Credit account 16.