Trade organizations may identify damaged goods that are subject to seizure and deregistration. How this operation should be reflected will be discussed in the article.

Documentation of write-off of damaged goods

Any write-off of property as a result of events beyond the control of the organization (for example, due to damage, battle, theft, natural disaster and similar events) must be documented.

The write-off of damaged goods is formalized by an act, for example, in the form TORG-15 “Act on damage, damage, scrap of inventory items” or TORG-16 “Act on write-off of goods”.

Accounting

The procedure for writing off goods subject to disposal will depend on the reasons as a result of which it was damaged or became unsuitable for use.

However, in any case, the cost of such goods is reflected as their shortage in the debit of account 94 “Shortages and losses from damage to valuables” (Instructions for the application of the Chart of Accounts for accounting financial and economic activities of organizations, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n).

If it is determined that the storage conditions of the goods have been violated, its damage shall be attributed to the person at fault.

In such a situation, the amount of the shortfall in the part reimbursed by the employee is written off to account 73-2 “Calculations for compensation for material damage.”

If a product has become unsuitable for use as a result of the expiration of its shelf life, then its cost is written off as expenses in the debit of account 91-2 “Other expenses”.

The accounting records of a trading company will look like this:

Tax accounting

Corporate income tax

For income tax purposes, the manner in which goods are written off depends on the situation.

If the goods have expired, then their cost is fully taken into account in other expenses (clause 49, clause 1, article 264 of the Tax Code of the Russian Federation, Letters of the Ministry of Finance dated December 24, 2014 N 03-03-06/1/66948, dated December 20, 2012 N 03-03-06/1/711).

If goods (materials) are damaged due to the fault of the employee, then their cost is included in (clause 8, clause 7, article 272 of the Tax Code of the Russian Federation):

or on the date when the employee recognized the amount of damage (for example, on the date of concluding an agreement on voluntary compensation for damage);

or on the date when the court decision to recover the amount of damage from the employee came into force.

At the same time, the income must take into account the amount of damage found guilty or awarded by the court (clause 4, clause 4, article 271 of the Tax Code of the Russian Federation).

If goods are damaged due to an emergency, then their cost is included in non-operating expenses as of the date of the document from the competent authority confirming that the damage to the goods was caused by an emergency (natural disaster, fire, accident).

For example, in the event of a fire, such documents will be a certificate from the fire service (EMERCOM), a report on the fire and a protocol for examining the scene of the incident (Letters of the Ministry of Finance dated December 29, 2015 N 03-03-06/1/77005, Federal Tax Service for Moscow dated June 25. 2009 N 16-15/065190).

If the goods were damaged due to natural reasons, then their cost is taken into account in material costs within the limits of natural loss norms (Letters of the Ministry of Finance dated 07/06/2015 N 03-03-06/1/38849, dated 05/23/2014 N 03-03-РЗ /24762).

Value added tax

VAT previously accepted for deduction on damaged property does not need to be restored, since such a basis for restoring VAT is absent in clause 3 of Art. 170 Tax Code of the Russian Federation.

A similar opinion is expressed by regulatory authorities.

In their explanations, they refer to court decisions that have always supported taxpayers who did not restore VAT in such situations (Letters of the Federal Tax Service dated 06/17/2015 N ГД-4-3/10451@, dated 05/21/2015 N ГД-4-3/8627@ ).

Example

A retail trade organization transfers a unit of goods to the sales area for display display. The product was purchased at a price of RUB 3,540. (including VAT 540 rub.).

After some time, the goods are considered completely damaged and written off.

There are no perpetrators.

In the organization’s accounting, these transactions should be reflected as follows:

	Debit	Credit	Sum, rub.	Primary ddocument
When purchasing a product
Goods received (3540 - 540)				Supplier shipping documents, Certificate of acceptance of goods
The amount of VAT claimed is reflected				Invoice
Accepted for deduction submitted VAT				Invoice
Payment made supplier				Bank statement current account
Upon detection of damaged goods
Cost written off damaged goods				Damage act battle, scrap goods and materials
Amount of determined losses included in expenses for sale				Accounting reference-calculation

Example

When conducting an inventory at the finished goods warehouse, damaged goods were identified.

The employee was found guilty, with whom an agreement was concluded on full financial responsibility to the employer for the safety of the property stored in the warehouse.

According to accounting data, the stolen products amounted to 30,000 rubles.

The employee agreed to compensate the damage in full, for which he submitted a written undertaking.

The employee contributed funds to compensate for the damage to the organization's cash desk.

For the purposes of tax accounting of income and expenses, the organization uses the accrual method.

In the organization's accounting, compensation for damage by an employee should be reflected as follows.

If, according to documents, the product is listed in a store or warehouse, but is actually missing, the store needs to write it off and balance the balance. Let's figure out how to do this in different situations.

How to take inventory

The inventory is carried out in order to bring factual and documentary data into conformity. Often, organizations conduct inventory only formally, but inventory is useful because it helps to understand what surpluses and shortages there are, what condition the goods are in, identify ways to reduce costs and tax risks.

When to take an inventory

when transferring property for rent, redemption, sale;

when transforming a state or municipal unitary enterprise;

when preparing annual financial statements;

when changing financially responsible persons;

upon detection of facts of theft, abuse, damage to goods;

in case of a natural disaster, fire or other force majeure;

during liquidation or reorganization of an organization, etc.

What is checked during inventory?

It is mandatory to check:

intangible assets;

fixed assets;

financial investments;

inventory items;

work in progress and deferred expenses;

cash, monetary documents and strict reporting document forms;

settlements with suppliers, buyers, tax authorities and funds, settlements with other debtors (creditors);

reserves for future expenses and payments, estimated reserves;

assets and liabilities of the company.

Find out more

How to write off shortages during inventory

To write off an item that is out of stock, first you need to take inventory. This procedure will help determine the correct amount of shortfalls owed. The method of writing off goods will depend on the cause of the shortage, as well as whether or not the person at fault has been identified.

Once the inventory has been completed and the reason for the write-off has been determined, you can:

write off the costs to the norms of natural loss (reserve), and if the person responsible for the shortage is identified, then recover the cost of the goods from him. As a last resort, if the guilty person has not been identified, and the shortage cannot be written off without questions from the tax office, open a criminal case.

For example, if the shortage of goods corresponds to the norm of natural loss, no one should pay for it. If the shortage is higher than the norm - the guilty person will be held accountable for this. In the latter case, based on the results of the inspection, a document is drawn up in which the culprit is indicated. If the culprit cannot be determined, then the shortage will be written off as a loss to the company.

The LiteBox online cash register with a cash register program and inventory system helps you keep track of balances in real time. You can group the remaining goods (by manufacturer and other criteria), unload them in parts (for example, only dairy products) and carry out partial reconciliation without closing the store during hours when there are no customers. This allows you to save time and money on paying employees.

Creating an “Inventory” document in the LiteBox inventory system

How to write off expired goods

Article 472 of the Civil Code of the Russian Federation defines ban on the sale of expired goods. Stores that sell perishable goods (for example, food) most often encounter “overdue” write-offs. But sometimes the need to write off a product that has become unusable also appears in other organizations: for example, when selling cosmetics or medicines that are supposed to be disposed of after their expiration date.

When writing off, use the TORG-15 form to document the fact of damage and TORG-16 to record the withdrawal from circulation and the decision on destruction or disposal. TORG-15 is created in triplicate and submitted for signature to the participants of the inventory commission, which includes a representative of management, a financially responsible person and, if necessary, a representative of sanitary supervision. One copy is transferred to the accounting department to write off losses from the financially responsible person, the second is given to the financially responsible person, and the third is left in the unit being inspected.

Creating a document “Write-off of goods” in the LiteBox commodity accounting system

In the LiteBox system (starting from version 2.9.3), labeled alcohol products are written off in accordance with the requirements of Rosalkogol. At the same time, there is a ban on repeated write-off of products with the same excise stamp.

LiteBox automatically sends a request to the accounting journal, which is maintained in the program based on sales and write-offs at the cash register. If this excise stamp was already indicated in previously issued write-off documents (starting from EGAIS version 2.9.3), the system will notify the user.

How to write off a product if it has become unusable

During the inventory, damaged and expired goods may be identified, which are subject to seizure and deregistration.

The write-off of goods depends on the reasons why they are subject to disposal:

after expiration date;

• due to the fault of the employee;

• due to an unforeseen situation (fire, accident, flood, etc.).

How to write off a “non-existent” product from the warehouse?A write-off report must be drawn up for goods that are unfit for sale. The document indicates the name of the product according to the approved nomenclature, quantity, location of the product at the end of the shelf life (address of the retail outlet). You also need to indicate how the goods will be eliminated from circulation after write-off: they will be recycled, destroyed or returned to the supplier.

For write-off, the same forms are used as for expired goods - in the TORG-15 form the fact of damage to the goods is recorded, and in the TORG-16 form - its withdrawal from circulation and a decision on the method of liquidation.

Write-off report in the LiteBox inventory system

How to write off product samples

Write-off of samples must also be taken into account and carried out according to documents. If they are transferred free of charge to partners, sales agents, or displayed on store shelves, the accountant creates a subaccount for this in the “Goods” account.

The transfer of samples is issued with an invoice for the release of materials in the form M-15. Documents are drawn up in accordance with the agreement with the future client. To do this, you can draw up an agreement or do without it. In the second case, you need to draw up primary documents for the transfer and acceptance of samples, and indicate the reasons for this transfer in internal documents.

If samples are needed in order to organize a tasting, fill out an invoice in the TORG-13 form (for internal movement) and save it for reporting. The document is signed by an employee who gives tasting samples to store visitors.

Write-off of goods is reflected upon disposal - not only upon sale, but also upon exchange, damage, gratuitous transfer and in other cases. The article contains details about recording the disposal of goods in accounting, as well as free reference books and useful links.

Write-off of goods is the assignment of its value, listed on the active synthetic account 41 “Goods”, to one of the expense or settlement accounts - depending on why the property is written off. Most often, goods in a warehouse are written off upon their sale, for which they were originally purchased. However, in commercial activities, non-standard situations related to the disposal of property are also possible - such as its exchange, damage, losses due to force majeure, etc.

The following reference books will help you keep records of inventories in accordance with all legal requirements; they can be downloaded:

Other guides to reflecting expenses

After familiarizing yourself with the write-off of goods, do not forget to look at the following reference books, they will help in your work:

Simplified accounting reporting – online

Operations for writing off goods form the indicators of the Balance Sheet and other forms of accounting statements, including those compiled according to simplified rules. Such reporting is generated on the basis of accounting data reflected in a special order - simplified. For example, with a simplified accounting method, purchased inventories are accepted for accounting at a negotiated price, and all other costs in connection with the purchase are immediately written off to the financial result.

Although the details of simplified accounting and the rules for its generation are similar to standard reporting forms, nevertheless, simplified reports must be generated according to special rules. In order not to spend a lot of time on this, it is recommended to generate simplified reporting automatically - in the BukhSoft program.

You can create a simplified balance sheet in the BukhSoft program. The form is drawn up on a current form, taking into account all changes in legislation. After preparation, it is tested by all verification programs of the Federal Tax Service. Try it for free:

Fill out online ⟶

What is considered a product in accounting?

The question of which objects qualify as goods is resolved both in accounting and tax accounting. From an accounting point of view, goods are classified as inventories - material production inventories. But unlike other types of industrial goods - materials, raw materials, finished products, etc. – goods are initially purchased for further resale. In this case, profit is the positive difference between the purchase price of commodity property and its resale price. Moreover, from the point of view of reflection on account 41, the buyer’s status as a legal entity, entrepreneur or individual does not matter.

What is considered a product for tax purposes?

When taxing, regardless of what tax regime a company or entrepreneur applies, any property intended for further sale is considered a product. Here, as in accounting, profit is the positive difference between the purchase price of commodity property and its resale price.

However, the tax definition differs from the meaning given to the term “goods” for the purposes of collecting customs mandatory payments. In accordance with customs legislation, commercial property includes any movable things, securities, currency and foreign exchange valuables, traveler's checks, electricity, and movable property similar to real estate.

Reason for writing off the goods

As a rule, the reason for writing off a product is its sale to a counterparty on a reimbursable basis, for example, under a supply agreement. After all, further resale is the main way to make a profit on commercial property. In this case, various sales cases are possible, including:

• through an intermediary;
• on the domestic Russian market;
• for export with payment in rubles or foreign currency.

In addition to resale, there may be another reason for writing off goods - for example:

• transfer of commercial property in payment for a share of ownership in the authorized capital of another company;
• use of property in one’s own activities;
• exchange for other property;
• damage, theft, shortage;
• disposal as a result of force majeure circumstances;
• transfer free of charge.

How to write off a product

When registering a write-off of goods, the primary forms of documents can be drawn up in various ways:

• or on standardized forms;
• or in a form developed independently.

In the second case, in order for the write-off of goods to be completed correctly and not entail financial risk, the independently developed form of the primary document must meet the following requirements:

• have all the required details of the primary document;
• be approved on behalf of the manager;
• be agreed upon with the buyer of the commodity property.

How to register the write-off of goods depends on the reason for disposal of this property. Each of the possible write-off operations is formalized by a different “primary”:

• resale on your own - a bill of lading, as well as a certificate of calculation;
• sale through an intermediary - an acceptance certificate and an accounting certificate;
• transfer of commercial property in payment for a share of ownership in the authorized capital of another company - an act of acceptance and transfer;
• exchange for other property or use of property in one’s own activities - with a statement of calculation;
• transfer on a free basis - invoice;
• damage, theft, shortage and disposal as a result of force majeure circumstances - a matching statement based on the inventory results and a write-off act.

A standard form for a write-off act is given below, it can be downloaded from the link:

Accounting for write-off of goods upon sale

Regardless of how you write off the goods, this operation will be reflected in the credit of account 41. At the same time, the correspondence depends on the purpose for which the property, originally intended for resale, was used.

Accounting for the write-off of goods that are resold involves the following entries:

Dt 62 Kt 90-1

Income from the sale of property;

Dt 90-2 Kt 41

Dt 90-3 Kt 68 subaccount “VAT calculations”

Tax calculation;

Dt 51 (50) Kt 62

Receiving payment from the counterparty.

If ownership of already transferred commodity property passes to the counterparty only after payment, then the reflection of such a commercial transaction implies the use of account 45 “Goods shipped”:

Dt 45 Kt 41

Shipment of property to the counterparty;

Dt 45 sub-account “VAT” Kt 68 sub-account “VAT calculations”

Tax calculation;

Dt 51 (50) Kt 62

Receiving payment from the counterparty;

Dt 62 Kt 90-1

Income from the sale of property;

Dt 90-2 Kt 45

Write-off of property value;

Dt 90-3 Kt 45 subaccount “VAT”

Tax reflection.

Write-off of goods that have become unusable

Accounting for the write-off of goods that have become unusable, and no one is to blame for this, implies the reflection of the following transactions:

Dt 94 Kt 41

Dt 91-2 Kt 94

Damage from writing off goods that have become unusable.

These entries are made on the basis of the results of the inventory of inventories, which must be documented in the corresponding statements and a write-off act. The decision to write off property is formalized by order on behalf of the manager.

If the employees responsible for the loss of marketable property are found, then they compensate the employer for the material damage caused, which is reflected by the postings:

Dt 94 Kt 41

Write-off of goods that have become unusable;

Dt 73 Kt 94

Write-off of damage at the expense of the guilty employee;

Dt 51 (50) Kt 73

Receiving funds from the guilty employee.

Reflecting transactions in other cases

Similarly, records are kept of the write-off of goods in situations where this property is transferred in payment for a share of ownership in the authorized capital of another company, transferred in exchange for other property, used in one’s own activities, or transferred for free.

For example, the disposal of commodity property when it is paid for a share of ownership in the authorized capital of a counterparty implies the following transactions:

Dt 58-1 Kt 76

Debt to pay for a share of ownership in the authorized capital;

Dt 76 Kt 41

Write-off of the value of property contributed to pay for a share of ownership.

As for the disposal of commodity property when using it for one’s own needs - for example, as a bonus gift to an employee for high production results - this situation implies the reflection of the following transactions:

Dt 20 (26, 44, etc.) Kt 70

Accrual of material incentives to the employee;

Dt 70 Kt 90-1

Transfer of property to an employee as an incentive;

Dt 90-2 Kt 41

Write-off of property value.

If commodity property is transferred on free terms - for example, as part of charitable events - then such a transaction is reflected in the following entry:

Dt 91-2 Kt 41

Write-off of the value of property transferred free of charge.

A product is any asset planned for sale, be it inventories, buildings, equipment, or other property. Information about goods is accumulated in the “Goods” account. Their sale, damage, transfer for production needs or disposal for other reasons involves subsequent write-off from the company’s balance sheet. Let's consider what records these transactions are recorded in accounting.

Write-off of goods sold: postings

The fact of sale of goods, i.e. paid transfer of ownership rights to them is recorded in accounting by writing off their cost from the credit account. 41 to the debit of the sales account - which is the main one for recording sales and combining information on revenue, costs and results obtained.

The sale of goods with revenue recognition at the time of shipment is recorded using the following transactions:

If the contract provides for the transfer of ownership of goods not upon shipment, but, for example, after payment, then the entries formalizing the transaction will be different, and the goods will be written off not from account 41, but from the “Goods shipped” account:

Write-off of goods transferred free of charge

Since any transfer of goods is regarded by the Tax Code of the Russian Federation as a sale, then even in the case of a gratuitous transfer, VAT is charged at the time of shipment, and instead of a sales account, the account of other income and expenses is used - since there is no sale as such in this operation, and income from the disposal of inventory items is not reflected :

Write-off of goods that have become unusable: postings

Write-off of damaged as well as missing goods is carried out on the basis of data from an inventory carried out to document the fact of theft or damage to inventory. If such a product belongs to a category for which there are norms of natural loss, then within their limits the cost of damaged/missing inventory items can be written off as costs.

In addition, accounting records will vary depending on whether the company has a reserve for writing off losses and whether those responsible for the damage/shortage have been found.

When writing off goods, the postings will be as follows:

Operations
Write-off of damaged goods or shortages
If there is a shortage of retail goods, the markup on them is reversed
Write-off of inventory items within the limits of natural loss (NU):
Due to the loss reserve
For sales costs
Write-off of goods exceeding EU norms
For expenses if it is impossible to identify the culprit
At the expense of the perpetrators, assessing the amount of damage at market value
The difference between the amount of damages recovered and the booking price is taken into account and written off to other income
If the amount of shortage/damage exceeds the EU norms, the VAT previously accepted for deduction must be restored

Write-off of expired goods: transactions

Inventory items identified by inventory that are overdue must be written off, since their sale is prohibited. Such illiquid assets are activated and, based on the results of a mandatory examination, are subject to either disposal (i.e., further processing and use is possible) or destruction (without the possibility of processing). Decree of the Government of the Russian Federation No. 1263 of September 29, 1997 regulates the procedure for carrying out the examination of food products, as well as their destruction, and issuing the corresponding act.

Postings for write-off transactions of similar goods are distinguished depending on whether the goods will be sent for processing or should be destroyed:

When recycling D/t 90 (92) K/t 41;

Let's give an example of accounting registration of an operation to write off expired goods (posting):

The inventory of the warehouse of the chain store identified goods with an overdue sale date: batches of flour in the amount of 4,000 rubles. and semolina worth 6,000 rubles. There are no visual signs of damage on them. By decision of the manager, the goods were withdrawn from sale, and their samples (each worth 30 rubles) were sent for examination to a specialized company. Her services will cost the store 590 rubles. with VAT.

Based on the results of the analysis:

It was decided to dispose of the flour and resell it to a farm for processing into feed. An agreement was concluded with him for the supply of flour worth 2,360 rubles. with VAT

the cereal must be destroyed, for which the batch of cereal was transported to a specialized enterprise, which issued an invoice for the services in the amount of 1,200 rubles. including VAT.

The withdrawal of expired goods from circulation, confirmed by an expert, reduces the basis for calculating income tax.

The accountant recorded the write-off of goods with the following entries:

Operations
Withdrawal of inventory items from circulation to subaccount 41/I (6000 + 4000)
Expenses for expert research included
VAT on examination
Cost of analyzed samples (30 + 30)
A batch of semolina was written off for transfer for destruction (6000 – 30)
The cost of cereal has been written off
Payment of the invoice for the destruction of goods
Destruction costs included
Incl. VAT
Selling flour to farms
VAT on sales
A batch of flour (4000 – 30) sold to a farm was written off

Business leaders are often faced with the question of how to write off an item that is out of stock or in the store. Let's consider all possible situations and the procedure for writing off goods in each of them.

How to write off shortages during inventory

In order to write off shortages, you must take inventory of the goods in the warehouse. We wrote about this in a separate article “Trade Schools” about taking inventory. The results of the inventory are documented in documents INV-3, INV-19 and INV-26, as well as the issuance of an order on the results of the inventory and the punishment of materially responsible persons.

After conducting an inventory, having determined one of the reasons for write-off, you can take any further actions: fine those responsible, classify expenses as natural loss, make changes to accounting and make accounting entries. As a last resort, if the culprit is not found and the shortage cannot be written off without questions from the tax office, open a criminal case.

For example, no one should pay for shortages of goods or their damage within the limits of natural loss. And if these costs are higher than normal, they are covered at the expense of the guilty parties. If the perpetrators are not identified, then losses from the shortage are written off to the financial results of the organization. In fact, if the guilt of the personnel is not proven, and the goods disappear, then the company bears losses.

How to determine the price of a product that is subject to write-off

Shortage amounts are written off at the actual cost of the goods: the purchase price plus the costs of its delivery and storage.

If you are selling something that, after purchasing, needs to be stored in one container, for example, cereals, sugar, flour, then you have the right to independently prescribe in your Accounting Policy how to determine the amount of the shortage. If you have lost 20 kg of flour, then the cost of the missing goods can be calculated as 20 kg multiplied by the retail selling price of this flour.

Write-off of goods that have become unusable

Writing off goods that have become unusable is a fairly simple process, since, in essence, it is an inventory step. If spoiled products are found during the inspection, they must be certified, presented to the commission, and the TORG-15 or TORG-16 acts must be filled out and signed. The presence of these documents allows you to write off the goods.

To register damaged goods that can be legally sold after markdown, the TORG-15 act is filled out. It is drawn up in triplicate and signed by members of the inventory commission with the participation of a management representative, the financially responsible person and, if necessary, a representative of the sanitary supervision. One copy must be transferred to the accounting department to write off losses from the financially responsible person, the second must be left in the department being audited, and the third must be given to the financially responsible person.

TORG-16 is used if the product has become unusable and cannot be sold further, including due to its expiration date. It is also drawn up in triplicate and handed over to the same persons as in the case of TORG-15.

Sales and write-off of expired goods

Sometimes expired goods are sold at reduced prices for further use, but not for their intended purpose, but, for example, for recycling. They can be used to make animal feed, jams, preserves, etc. The sale of expired goods is permissible only with permission received from state control authorities. That is, you cannot simply mark down and sell “overdue”. You must either receive a special paper, or write off the expired product and destroy it. In some cases, it is possible to negotiate with the supplier of perishable products to return the “overdue” goods to him.

They act differently with those goods that cannot be sold after the expiration date, since they pose a danger, for example, medicines, household chemicals, cosmetics, perfumes. There are special authorized organizations that deal with the disposal or disposal of such products. If, for example, you have a store with powders and detergents, you can immediately conclude an agreement on their disposal. And another interesting addition. Manufacturers of household chemicals and medicines usually have the opportunity to accept spoiled goods for disposal. Therefore, it is better for you to clarify this issue at the stage of concluding contracts.

Write-off of product samples

Write-off of even small batches of goods - samples - also needs to be formalized. If samples are given free of charge to sales agents, partners, or displayed on shelves, the accountant must create a separate sub-account in the “Goods” account to reflect these transactions.

The transfer of free samples must be issued with an invoice for the release of materials to the third party in the form M-15. When transferring samples to sales agents and partners, documents are drawn up in accordance with the agreement with the future buyer. This can be formalized by an agreement, or it can be transferred without formalization. In the second case, it is necessary to make all the primary documents for the transfer and receipt of samples (for the process of acceptance of goods) and to write down the rationale for such transfer in internal documents.

If the samples are not transferred to anyone, but are needed to organize a tasting, then for this you need to issue an invoice in the TORG-13 form - for internal movement and save it for reporting. The invoice is signed by the employee who gives samples of goods to visitors for testing.

Please note that outsourced sample costs cannot reduce your taxable income as they are not advertising costs. But the costs of tasting are normalized advertising costs of the reporting (tax) period. This will be counted as tax if the cost of tasting products does not exceed 1% of sales revenue.

Keep in mind that the tax code requires VAT to be paid on donated goods - samples fall under this category and tax must be paid on them.

How to write off stolen goods

To write off stolen goods, you need to conduct an inventory, as well as receive written explanations from financially responsible persons regarding the shortage.

Next, an order is issued to reflect the shortfall in accounting and the sources of its repayment. If it indicates the write-off of stolen goods as losses, then this must be reflected in accounting, and if the order states that the materials must be transferred to the police, you need to write a statement and transfer it there along with the results of the inventory.

If the guilty person is found, the shortage will need to be attributed to him; if the criminal is not found, then the police will refuse to initiate a criminal case. In this case, the stolen goods will need to be written off as losses, which are accepted in tax accounting along with documents confirming the crime.