How to write off defective materials. Marriage cannot be returned: about writing off goods for replacement

Whether it is necessary to restore the input VAT on goods that are written off due to the expiration of the expiration date (implementation), we will analyze in the article.

Question: How is the expired and defective goods written off from the warehouse? How is this reflected in accounting and tax accounting? Does it count towards income tax?

Answer: In order to write off expired and defective goods from the warehouse, conduct an inventory of goods in the warehouse. Look at the recommendations for the features of conducting an inventory in the organization's warehouse.

If the damaged goods cannot be further sold, reflect their cost in accounting on account 94 “Shortages and losses from damage to valuables”:

Debit 94 Credit 41- reflected damage to goods.

• natural decline;
• force majeure circumstances.

Debit 44 Credit 94- the cost of damaged goods was written off within the limits of natural loss.

table in the References System Glavbukh.

Attribute damage to goods in excess of the norms of natural loss to the guilty parties.

At the same time, make a posting in the accounting:

The amount of losses from damage to goods in excess of the norms of natural loss was attributed to the perpetrators.

If the perpetrators are not identified or the court refused to recover the amount of damage caused from them, write off the damage to the goods to the financial results of the organization. The amount of damage is attributed to other expenses:

Debit 91-2 Credit 94- the loss from damage to goods was written off due to the absence of the guilty person (refusal to recover damages).

When calculating income tax, losses from damage to goods can only be taken into account within the limits of the norms of natural loss and technological losses during transportation.

In some cases, a trade organization may take into account, when calculating income tax, the cost of goods for which the expiration date has expired, as well as the costs of their disposal (destruction). For this, the following conditions must be met:

• recycling (destruction) of specific types of goods with an expired shelf life is provided for by law (see, for example, Decree of the Government of the Russian Federation of September 24, 2015 No. 1886-r, adopted in accordance with paragraph 2 of article 24.2 of the Law of June 24, 1998 No. 89-FZ);
• there is an officially approved procedure for the disposal (destruction) of such goods;
• the organization can document the fact of disposal (destruction) of expired goods in accordance with applicable rules.

It is not necessary to restore VAT previously accepted for deduction on goods written off due to the expiration of the storage period.

Rationale

How to reflect damage and shortage of goods in accounting and taxation

The procedure for registration and reflection in accounting of losses from shortage (damage) of goods depends on the moment the fact of shortage (damage) is discovered:

• before the goods are registered (for example, when they are accepted).

Inventory: identification of shortages and damage

The discovery of the fact of shortage (spoilage) of goods is the basis for an inventory (). An exception to this rule is the shortage (spoilage) of goods identified before the goods are registered. The fact of shortage (damage) can also be revealed in the process of inventory carried out for other reasons.

The organization can conduct an inventory of goods at any time, if desired. However, there are cases when an inventory must be carried out without fail:

• before compiling the annual financial statements;
• when changing financially responsible persons (for example, warehouse manager, storekeeper);
• upon detection of theft, abuse or damage;
• in the event of force majeure (for example, natural disasters);
• in case of reorganization or liquidation of the organization;
• in other cases provided for by law (for example, when selling an enterprise as a property complex) ().

Such rules are established in paragraph 27 of the Regulation on accounting and reporting.

For information on what conditions must be met when conducting an inventory of goods, see the table.

To document the inventory of goods, you can use the following standard forms:

• inventory list of inventory items (form No. INV-3);
• act of inventory of inventory items shipped (form No. INV-4);
• inventory list of inventory items accepted for safekeeping (form No. INV-5);
• an act of inventory of inventory items in transit (form No. INV-6).

When preparing the results of the inventory, it is necessary to draw up the following documents:

• collation statement according to the form No. INV-19;
• record of the results identified by the inventory, in the form No. INV-26.

For more information about filling out these forms, see the table.

Inventory: markdown and write-off

Upon detection of the fact of damage to goods, the organization can:

• discount goods for further sale;
• write off the goods (if they are not subject to further sale).

If the organization plans to discount (write off) the goods due to damage, the head of the organization creates a commission, the composition of which is approved by order. The committee should include:

• representative of the administration of the organization (for example, the head);
• financially responsible person;
• representative of sanitary supervision (if necessary).

The decision of the commission on the markdown (write-off) of damaged goods is made in writing. To do this, an act is drawn up, for example, in the form:

• No. TORG-15 (issued upon markdown (write-off) of goods as a result of damage, destruction, scrap);
• No. TORG-16 (issued when writing off goods that are not subject to further sale, for example, when the expiration date has expired).

In some industries, instead of form No. TORG-15 (No. TORG-16), other acts for the write-off of goods recommended for use by the relevant departments may be used. For example, in relation to medical goods in pharmacies - an act in the form No. A-2.18 (section 4 methodological recommendations, approved by the Ministry of Health of Russia on May 14, 1998 No. 98/124).

The reflection in accounting of losses confirmed by the results of the inventory depends on:

• type of loss (shortage or damage);
• causes of occurrence (natural loss, guilty person, force majeure).

For information on how to reflect in accounting the shortage identified during the inventory, see How to reflect in accounting and taxation the shortages identified during the inventory.

Accounting: markdown

If the organization plans to discount damaged goods, then make the following entries in accounting:

Debit 94 Credit 41
- the cost of damaged goods is reflected (on the basis of an act in the form No. TORG-15);

Debit 94 Credit 42

For the convenience of reflecting the markdown of goods to account 41, open a separate sub-account, for example, “Goods subject to markdown”.

Debit 41 subaccount "Goods subject to markdown" Credit 94
- goods subject to markdown were credited (at market value, taking into account their physical condition);

Debit 44 Credit 41 sub-account "Goods subject to markdown"
- samples of damaged goods were submitted for examination (if an examination is necessary for the sale of damaged goods);

Debit 44 Credit 60
- expenses for the examination are reflected (if an examination is necessary for the sale of damaged goods);

Debit 62 Credit 90-1
- reflected the proceeds from the sale of goods with a markdown;

Debit 90-2 Credit 41 sub-account "Goods subject to markdown"
- written off the cost of discounted goods (the cost at which they were capitalized);

Debit 90-3 Credit 68 sub-account "VAT calculations"
- VAT has been charged on the sale of discounted goods (if the organization is a VAT payer);

Debit 90-2 Credit 44
- included in the cost of sales are the costs associated with the sale (if an examination is necessary for the sale of damaged goods).

If the damaged goods cannot be used (sold) in the future, reflect their cost in accounting on account 94 “Shortages and losses from damage to valuables” in correspondence with property accounts (account 41). Moreover, if goods are accounted for at selling prices, then simultaneously with the reflection of the fact of damage to goods on account 94, the trade margin attributable to damaged goods and previously recorded on account 42 must be reversed. This is stated in the instructions for using the Chart of Accounts (account,,). When reflecting the fact of damage to goods in the accounting, make the following entries:

Debit 94 Credit 41
- reflected damage to goods;

Debit 94 Credit 42
- the trade margin attributable to the damaged goods has been reversed (if the goods are accounted for at sales prices).

This procedure for reflecting damage to goods in accounting is reflected in subparagraph “b” of paragraph 29 of the order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n.

Accounting: losses from spoilage

The procedure for writing off in accounting losses from damage to goods that cannot be used (sold) depends on the cause of damage:

• natural decline;
• the fault of the financially responsible person (other persons found guilty of damage);
• force majeure circumstances.

Write off losses from damage to valuables within the norms of natural loss by posting:

Debit 44 Credit 94
- the cost of damaged goods was written off within the limits of natural loss.

The current norms of natural loss are presented in the table.

Attribute damage to goods in excess of the norms of natural loss to the guilty persons (clause 30 by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n). At the same time, make a posting in the accounting:

Debit 73 (76, 60...) Credit 94
- attributed to the perpetrators the amount of losses from damage to goods in excess of the norms of natural loss.

For more information on how to recover damages if an employee of the organization is found guilty of damage, see:

• How to withhold from the salary material damage caused to the organization;
• How to reflect in accounting and taxation the deduction from the salary of material damage caused to the organization.

If the perpetrators are not identified or the court refused to recover the amount of damage caused from them, write off the damage to the goods to the financial results of the organization. Add the amount of damage to other expenses. A document that can confirm the absence of perpetrators can be, for example, an acquittal by a court, a decision to suspend a criminal case, etc. (clause 5.2 of the Guidelines approved by order of the Ministry of Finance of Russia dated June 13, 1995 No. 49). Determine the amount of loss based on the value of the damaged goods according to accounting data. In this case, do the wiring:

Debit 91-2 Credit 94
- the loss from damage to goods was written off due to the absence of the guilty person (refusal to recover damages).

If the damage to the goods was caused by force majeure, the cost of the damaged goods should be taken into account as part of the losses of the reporting year at the book (accounting) value. Do the following wiring:

Debit 91-2 Credit 94
- written off loss from damage to goods resulting from force majeure.

BASIC: income tax

The procedure for accounting for shortage (damage) when calculating income tax depends on the reason for this shortage (damage) arose:

• due to natural loss (technological losses during transportation);
• through the fault of the materially responsible person (other guilty persons);
• as a result of force majeure circumstances (flood, fire, etc.).

Losses from damage to goods can only be taken into account within the limits of natural wastage and technological losses during transportation (subclause, clause 7, article 254 of the Tax Code of the Russian Federation).

Take into account the shortage within the norms of natural loss when calculating income tax as part of material expenses (subclause 2, clause 7, article 254 of the Tax Code of the Russian Federation).

Accounting for shortages in excess of the norms of natural loss depends on whether the guilty person has been identified or not.

If the guilty person is identified, then reflect the shortage recovered from him as part of non-operating income (,).

Situation: whether it is possible to include damage from a shortage (spoilage) of goods in the composition of expenses when calculating income tax. Material damage is compensated by the guilty person

In order to take into account losses from shortages (damage) as part of expenses, their amount must be justified and documented (clause 1, article 252 of the Tax Code of the Russian Federation). Documentary evidence of damage can be, for example, a collation statement, an employee's explanatory note, and other documents.

If these requirements are met, then the amount of shortage or damage (at actual cost) can be included in other non-operating expenses in full (subclause 20, clause 1, article 265 of the Tax Code of the Russian Federation).

The legitimacy of this conclusion is confirmed by the letters of the Ministry of Finance of Russia dated October 14, 2010 No. 03-03-06 / 1/648, dated April 17, 2007 No. 03-03-06 / 1/245.

If the perpetrators are not identified or the court refused to recover the amount of damage caused from them, take into account the shortage of property when calculating income tax as part of non-operating expenses. At the same time, the fact of the absence of guilty persons must be documented by an act of the authorized department. This procedure follows from the provisions of paragraph 2 of Article 265 of the Tax Code of the Russian Federation. For more information on documentary evidence of expenses in this case, see How to take into account non-operating expenses when calculating income tax.

If the shortage (spoilage) of goods arose as a result of force majeure, then such losses can also be taken into account when calculating income tax in full (subclause 6, clause 2, article 265 of the Tax Code of the Russian Federation).

Situation: Is it possible for a trade organization to take into account, when calculating income tax, the purchase cost of goods for which their expiration date has expired, as well as the cost of their disposal (destruction) costs

Yes, you can, but only for certain types of goods.

In this situation, the organization must independently decide: to include in the calculation of income tax the purchase price of the destroyed goods and the costs of their disposal or not. Given the position of the regulatory authorities, the reduction of taxable income due to these costs may lead to disagreements with the inspectors. In arbitration practice, there are examples of court decisions made in favor of organizations (see, for example, the decision of the Supreme Arbitration Court of the Russian Federation dated May 19, 2008 No. 6127/08, the decision of the FAS of the Moscow District dated February 1, 2008 No. KA-A40 / 14839-07 -2, dated October 11, 2007 No. КА-А40/10338-07).

If an organization discounts and sells damaged goods below the purchase price, then the amount of loss resulting from the excess of the purchase price over the sale price can be taken into account when calculating income tax (clause 2 of article 268 of the Tax Code of the Russian Federation).

Losses from damage (shortage) of goods should be included in expenses at the time of documenting the fact of shortage (damage) of goods or as of the date of preparation of annual financial statements (that is, no later than December 31 of the reporting year). Do so even if the entity recognizes expenses on an accrual basis and if it uses a cash basis. This follows from paragraph 1 of paragraph 3 of Art. 250 of the Tax Code of the Russian Federation). If the organization recognizes income on an accrual basis, take into account income in the form of compensation for damage when calculating income tax at the time the guilty person recognizes the obligation to compensate for the damage or at the time the court decision comes into force (). For example, in relation to citizens, a court decision enters into force 10 days after its issuance (if the decision is not appealed) ().

If the organization uses the cash method, take into account the amount of compensation as part of income at the time the damage is compensated by the guilty person (). For example, if an employee is found guilty, then include the amount of compensation for damage in income on the day the employee pays the money to the cash desk of the organization.

In what cases it is necessary to restore the input VAT, previously accepted for deduction

Situation: whether it is necessary to restore the input VAT on goods that are written off due to the expiration of the expiration date (sales)

No no need.

The organization must recover VAT only in cases expressly specified in paragraph 3 of Article 170 of the Tax Code of the Russian Federation. The write-off of goods due to the expiration of the expiration date (realization) is not mentioned in this paragraph. The Tax Code of the Russian Federation does not provide for other grounds for VAT recovery.

In addition, initially the application of a tax deduction for goods that later became unsuitable for sale was justified. Indeed, in order to present the input VAT for deduction, it is not necessary that the purchased goods have already been sold. It is enough that the organization has the intention to use them in this way. This follows from Article 171 of the Tax Code of the Russian Federation. Since the write-off of goods due to the expiration of their shelf life (realization) does not change the original purpose of their acquisition, the organization has no grounds for restoring the previously deductible VAT. In arbitration practice, there are examples of court decisions confirming the legitimacy of such an approach (see, for example, the decision of the Supreme Arbitration Court of the Russian Federation of March 14, 2011 No. VAS-18346/10 and of May 21, 2015 No. GD-4-3/8627. In in both documents, the tax service relies on the position of the Supreme Arbitration Court of the Russian Federation, set out in

Any entrepreneur or head of an organization strives to ensure that his products are of the appropriate quality. But it is impossible to completely insure against marriage, and at any stage of production, there are many reasons for this. Financial losses incurred as a result of the release of defective products must be accounted for. Let's consider how to correctly carry out the amounts related to the results of marriage in production in accounting.

Manufacturing defects: a good thing will not be called that

Marriage in production they call a product or its element (it can be a semi-finished product, part, assembly), the quality of which does not fit into the norms, standards, technical conditions adopted at the enterprise, and which cannot be used for its intended purpose or is permissible only with additional adjustment that requires costs.

FOR YOUR INFORMATION! The definition of manufacturing defects used in modern legal acts repeats clause 38 of the Basic Provisions for Planning, Accounting and Calculating Costs at Industrial Enterprises, approved by the USSR State Planning Committee, the USSR State Committee for Prices, the USSR Ministry of Finance and the USSR Central Statistical Bureau on July 20, 1970.

What is included in the financial losses as a result of marriage:

• irreplaceable costs for the cost of a defective product (money for raw materials, salaries to employees, payment for energy for the operation of equipment, etc.);
• the cost of corrective actions to bring the product to an acceptable level of quality (this includes both remuneration for the work of workers and funds for equipment maintenance);
• funds for identifying and formulating marriage (for example, creating a list of typos);
• reimbursement to the consumer of low-quality products for the costs incurred by him (these include the cost of replacing or correcting a product whose quality did not suit the consumer, including transportation costs for its delivery).

Not considered a manufacturing defect:

• products for which a particular enterprise has special requirements that differ from the standard ones for similar products, while the quality meets the standard requirements, but does not fit into the increased ones;
• losses associated with a downward transition to another product grade.

Permissible percentage of marriage– the minimum acceptable level of non-conformity to quality. Depends on the nature of production and established quality criteria. In developed enterprises, it should not exceed 2-3%, up to a maximum of 5%. Exceeding is a reason to attend to the search for causes and impact on the problems found.

Characteristics of defective products

According to the time of determination, marriage is divided into:

• internal - the goods are recognized as non-compliant with the standards even at the production site, until they are sent for sale or to the consumer;
• external - discovered by the consumer himself during operation or in the process of preparing for work.

If the manufacturer found a defect during the production process, depending on the nature of the quality discrepancies found, the following forms of marriage can be separated:

• correctable - subject to adjustment, expedient in terms of invested finances;
• incorrigible - unsuitable for further use, a product damaged irrevocably.

IMPORTANT! The combination of these characteristics forms the final cost of the marriage admitted in production.

Financial losses from different types of marriage

1. Internal unrecoverable:
   • the cost of wasted raw materials;
   • labor remuneration of employees (including social charges);
   • facilities for equipment maintenance;
   • shop expenses.
2. Internal fixable:
   • the above expenses (direct expenditure items);
   • direct costs for correcting defective products, bringing them to the standard.
3. External unrecoverable:
   • the cost of goods rejected by the buyer;
   • reimbursement to the consumer of the amount paid by him for low-quality goods;
   • the cost of disassembling the assembled products with detected defects;
   • transportation costs associated with the replacement of the product or its delivery for repair;
   • selling expenses, since the item has already been sold.
4. External fixable:
   • all of the above financial losses from an external type of marriage (except for the cost of replacing the goods);
   • expenses for the repair of defective goods at the consumer (raw materials, materials, equipment, remuneration to employees, etc.).

NOTE! From the final amount of losses, you need to subtract the funds that can be returned: the ability to reuse unusable products or their elements, funds collected from suppliers for substandard raw materials, monetary sanctions in the event of an agreed liability for defective products.

Why Marriage Can Occur

The reasons for the deviation of manufactured products from the relevant quality standards are different and are both objective and purely “human”.

1. material problems. Low-quality raw materials will not be able to produce excellent products at the end. It is necessary to control raw material suppliers and check each batch before starting the production cycle.
2. Imperfection or equipment failure. Any mechanisms tend to break, become obsolete, wear out, an accident can occur. To minimize marriage, you need to take care of the serviceability of the equipment, timely maintenance and moral compliance with the technological process.
3. production methods. Incorrectly chosen production technologies can aggravate defects (outdated, or incorrectly applied, or simply unsuccessful). This problem is solved by the technologist.
4. Disadvantages of working conditions. Marriage can be triggered by factors such as:
   • poor lighting of workplaces;
   • non-compliance with the temperature regime;
   • violation of the level of humidity;
   • insufficient opportunities to ensure the cleanliness of hands, tools, workspace, etc.
5. Human factor. Personnel directly involved in the manufacture of products more responsible for its quality. The causes of problems may be:
   • insufficient competence of employees;
   • low level of practical skills;
   • irresponsible attitude;
   • low motivation of employees (undeveloped system of rewards for quality and sanctions for marriage).
6. objective circumstances. It is possible, for example, a power outage, a failure in the supply of other important resources, any other force majeure.
7. Insufficient quality control system. A marriage that has occurred for one of the above reasons cannot be passed to the consumer, otherwise it will turn from an internal problem into an external one.

How to document a manufacturing defect

A discovered marriage, both final and subject to correction, must be documented by a special act. It is compiled by a quality control committee. The form of the act is developed by the organization independently, there are no strict requirements in this regard, except for the mandatory presence of the main details of office work. In addition to them, in such an act they usually lead:

• the name of the products that turned out to be defective;
• description of the revealed marriage, definition of type (opportunities for correction);
• assumption or statement of reasons;
• the place where the marriage was discovered;
• quantity that does not correspond to quality (in agreed units of measurement);
• cost of losses;
• identification of the responsible person responsible for the marriage;
• conclusion regarding write-off or correction.

IMPORTANT! If the employee turned out to be guilty in the discovered marriage, which is reflected in the act, he must be familiarized with the act under his signature.

The act serves as the basis for calculating the final amount of the marriage (calculation), which includes:

• amounts to be recovered from the guilty;
• irreparable financial losses;
• material claims against suppliers.

The person who bears material liability delivers the credited defective products to the warehouse at the request-invoice. In the future, another act is formulated - for the destruction (write-off) or correction of the detected marriage.

Marriage accounting

To justify financial losses as a result of marriage, accounting provides for account 28 “Marriage in production”:

• the debit reflects the expenses for the detected internal and external marriage;
• credit takes into account the amount to reduce losses as a result of marriage.

It is customary to write off production losses from marriage at the end of the month according to the costs of this type of production. For each type of marriage, the wiring will have a different look.

Postings for posting correctable scrap

All kinds of postings are given, depending on the specific situation of the marriage (the presence or absence of the guilty person, the possibility of attracting contractors to correct, etc.):

• debit 28, credit 10 "Fixed assets" - accounting for material expenses for adjusting marriage;
• debit 28, credit 70 “Settlements with personnel” - a reflection of the salary of employees when correcting a marriage;
• debit 28, credit 69 “Calculations for social insurance and security” - accrual of insurance contributions from this salary;
• debit 28, credit 21 "Semi-finished products of own production" - accounting for the materials needed for adjustment;
• debit 28, credit 60 "Settlements with suppliers and contractors" - the cost of services of third-party organizations involved in the correction;
• debit 73 “Settlements with personnel for other operations”, credit 28 - reflection of the amount of material compensation for marriage from the guilty employee;
• debit 70, credit 73 - withholding the amount of compensation from the salary of the perpetrator;
• debit 50 "Cashier", credit 73 - self-payment by the guilty employee of the amount of compensation to the cash desk;
• debit 20 "Main production", credit 28 - write-off of losses to the cost of products.

Writing off an irreparable marriage

According to the calculation method, the cost to be written off is determined and written off by posting: debit 28, credit 20 "Main production".

Recovery from the perpetrator is accounted for by debit 73 "Settlements with personnel for other operations." The cost of waste suitable for further use is accounted for under debit 10 “Fixed assets”.

Cost accounting for external defects

There is a difficulty here related to the time of detection: it may well happen that the reporting month ends before the consumer declares a marriage discovered. You must also take into account the following nuances:

• accounting for external marriage is carried out not at cost, but at full cost products (because they were sold);
• expenses of this kind are written off at the expense of a specially formed reserve for repairs and maintenance, including under a guarantee (account 96 “Reserves for future expenses”).
• if the marriage was returned in the reporting period, the losses are written off to the cost (debit 90 "Sales", credit 28).

As you know, the demand for products creates its supply. However, in order for the manufacturer's products to become popular, they must be of high quality.

Quality is a set of characteristics and properties of a product that determine its suitability for its intended use. Such a definition is present in GOST 15467-79. According to GOST R ISO 9001-2015, quality is the degree of compliance of a set of product characteristics with established requirements.

However, no matter how the manufacturer strives to meet the standards, some products are produced with defects. Such products are called marriage. The reasons for its appearance are very different: the human factor, equipment failure, etc. In any case, defective products should not be delivered to the consumer.

Manufacturing defect

They are called parts, assemblies, products, semi-finished products, the quality of which does not meet standards or specifications. Such objects cannot be used for their intended purpose or can only be used after the deficiencies have been eliminated.

Duty to discover defective parts, products, semi-finished products, etc. is assigned to the technical control department (OTC). As a rule, in the passport or on the case finished product a stamp on the passage of control is affixed. Today in the manufacturing sector are widely used automated systems. They allow you to detect marriage with minimal human intervention.

Kinds

A manufacturing defect can be:

• Fixable. This means that defects found in the product can be eliminated, and the product can be used for its intended purpose.
• Final. In this case, the correction of defects is either impossible or not economically feasible.
• internal. This type of marriage is detected before the product is sent for sale.
• External. This type of marriage is identified by the consumer.

Reflection in accounting

Accounting for marriage in accounting carried out on the 28th account. The debit concentrates all the costs associated with defects identified before the products were sent for sale and after the sale. The credit reflects the amounts payable by the perpetrators. Usually deductions are made from the salaries of these persons, the subjects are deprived of bonuses, and other penalties are made.

The loan also reflects other amounts that are mitigated. Among them, in particular, the cost of defective products at the price of their possible use.

When forming credit and debit turnovers, the total amount of losses is determined. The marriage is written off at the cost of low-quality products from 28 accounts in the account. 20. Losses include the cost of goods of proper quality of the corresponding type.

Analytical accounting is carried out for individual workshops (divisions) of the enterprise, types of goods, expenditure items, circumstances under which the marriage was allowed, subjects guilty of this.

Correctable deficiencies

In case of detection of such defects from the account 20 and 43 is not carried out. On the account 28 reflect only the costs that are associated with the elimination of deficiencies. These include, in particular:

• The cost of additional materials, raw materials used in the correction of defects.
• Earnings of employees involved in the elimination of deficiencies. Its accrual is made with appropriate deductions.
• Depreciation of machines used in the elimination of deficiencies.

The composition of costs also includes the indirect costs of the unit (workshop) in which product defects are corrected. When distributing costs between the various types of products that are manufactured in it and the goods converted, when write-off of marriage in postings close the 25th account.

If an external repairable defect is detected, transportation costs are also included in the cost of eliminating defects. We are talking, in particular, about the cost of delivering low-quality products to the enterprise, to the workshop in which they will be reworked, and the return transportation of already corrected objects.

Final flaws

In this case, when write-off of marriage in postings 28 account is debited. The cost of all defective products that cannot be corrected is transferred to it. The amount received will be recognized as an expense. If defects are discovered before the goods are accepted to the warehouse, it is made from a credit. 43. As a rule, this account is also used when hidden manufacturing defects are revealed (after sale to the consumer).

If irreparable defects are found, the products are actually returned. This operation is accompanied by the formation of string records, through which the sale of defective products is cancelled.

If defective goods or their parts can be used (for scrap, for example), they are accounted for. 10 sub-account "Other materials" at the price of possible use.

Recovery from the perpetrators

When identifying specific employees involved in the occurrence of a marriage, the amount to be recovered from them is transferred from credit 28 of the account to the debit of the account. 73, to a sub-account reflecting information on calculations related to compensation for property damage. Such a scheme is applied if the employee of the enterprise is guilty of marriage.

If a third party is involved in the occurrence of defects, the amounts are transferred to the debit of account 76, to the subaccount "Calculations on claims".

"1C": write-off in marriage

If defective products are found in the warehouse, it is necessary to issue a "Requirement-invoice". If an incorrigible marriage, in a write-off document the cost item is indicated: "Marriage in production". The system substitutes 28 accounts automatically. In the tabular section marriage annulment act indicates on which analytical accounting will be carried out.

In the system, you can specify which products the defect is attributed to, accurate to the series.

If a correctable defect is found, the product can be returned for revision. To do this, the document "Requirement-invoice" is drawn up for the cost item.

Taxation

Losses from write-off of defective goods can be reflected in the "other costs" that are associated with the production and sale, on the basis of subpara. 47, paragraph 1 of Art. 264 NK. When performing these operations, a number of nuances should be taken into account.

First, it should be noted that the definition of manufacturing defects is not fixed in the legislation. Therefore, this concept can be used in the sense in which it is disclosed in the regulatory documents governing reporting.

It turns out, when writing off marriage in trade the costs of goods with defects may include the costs of internal defects identified at the stage of production or sale, and external defects found by the consumer during assembly, use, installation of the product.

income tax

When writing off marriage, as mentioned above, they are included in other costs associated with the release and sale of products. In the norms of the Tax Code there are no special restrictions on the accounting for these costs. Therefore, subject to general principles recognition of costs for tax purposes in accordance with Chapter 25 of the Tax Code, documentary evidence, economic feasibility, non-reimbursable losses from defective products can be taken into account by the manufacturer in expenses. This position is also supported by the control departments.

Depending on the accounting policy of the enterprise, for tax purposes, the costs associated with the production and sale of products can be attributed to both indirect and direct costs. The relevant provisions are enshrined in paragraphs 1, 2, 318 of the article of the Tax Code.

Indirect costs are fully included in the costs of the current period. Direct costs form the tax base for the sale of products in the cost of which they are already taken into account.

Accordingly, in accounting policy enterprises for tax purposes, it is necessary to fix the rules for accounting for the costs of marriage. In particular, it is advisable to develop a methodology for determining the cost of defective products.

VAT

Paragraph 3 of Article 170 of the Tax Code contains an exhaustive list of situations in which the "input" tax, legally accepted for deduction, must be restored.

It is worth noting that this rule does not contain such a basis as not suitable for subsequent use (without identifying the perpetrators). At the same time, in the opinion of the control agencies, the "input" tax in the case under consideration should be restored during the period of write-off of products. After all, they will not be used to perform transactions that are recognized in the Tax Code as an object of taxation.

As for judicial practice, it develops in favor of enterprises. As indicated, in accordance with Article 23 of the Tax Code, the payer is obliged to deduct the established taxes to the budget. Accordingly, the obligation to pay previously legally deductible VAT should be enshrined in legislation.

Meanwhile, taking into account the explanations of the Ministry of Finance, some experts believe that the decision not to restore the tax when the marriage is written off may lead to disagreements with the Federal Tax Service.

Return operations

They can be accounted for in different ways. For example, an enterprise can recalculate the income tax base for the period in which the defective product was sold. Since the contract between the seller and the acquirer will be terminated, the payer has the right to reduce the amount of profit by the amount of income from the sale of marriage. The amount of costs in this case can be reduced by the cost of the product returned by the buyer.

The second option is to attribute the costs in the form of the cost of production to losses from the identified defect. In this case, the cost will be the amount that must be returned to the buyer of the defective product.

As the Ministry of Finance explains, the company has already taken into account the costs of manufacturing defective goods during the sale. Therefore, the price of the returned product is recognized as equal to zero.

Compensation for damage

When deciding on compensation for harm, the fact of identifying the perpetrators will be essential. They can be not only employees of the enterprise, but also third-party entities. For example, there was a shutdown of the equipment due to a power outage, low-quality materials were received from the supplier, etc.

Claims to third parties are sent in the manner prescribed by the Civil Code. Compensation for damage by employees of the enterprise is carried out according to the rules fixed by the Labor Code. As Article 241 of the Code establishes, if an agreement on mat. responsibility, you can recover from him an amount that does not exceed the average monthly salary.

Withholding is carried out on the basis of the order of the head of the enterprise. The order is issued within a month from the date of determining the final amount of property damage. If this period is missed, as well as if the employee evades compensation for harm, the employer has the right to go to court.

Documenting

When a defective product is identified, an act is drawn up. The unified form of this document is not approved. Accordingly, the enterprise can develop its own form of the act. The form of the document is fixed in the accounting policy.

If an internal marriage is detected, the document is filled out by employees of the technical control department. If an external defect is found, the consumer.

Features of drawing up an act

The marriage certificate must contain the following details:

• Company name.
• Location address.
• Contact details.
• Title of the document.

The text contains information about the product in which the defect was found, the reasons for the marriage, the perpetrators.

The document must be issued in 3 copies. The first is transferred to the accounting department, the second - to the unit where the low-quality goods were produced, the third is received by the financially responsible employee. If an external marriage is detected, the consumer's claim is attached to the act.

The confirmation of the fact of detection of marriage is carried out by a special commission.

Errors in quality management

Some manufacturers are not entirely clear about the purpose of accounting for manufacturing defects. They believe that the occurrence of defective products is a natural process, without which production activities are indispensable.

Meanwhile, the creation of a competent accounting system makes it possible to timely identify the circumstances that cause the appearance of defects in goods. Accordingly, based on the available data, the manager can take measures to reduce the number of defective products.

Quite often shop managers complain about obsolescence of equipment. This is how they explain the appearance of marriage and believe that the purchase of modern machines can improve the situation. However, not every company has the funds for this. Of course, you can’t work on old equipment either. The best way out of the situation may be the modernization or rental of machines.

Managers and technologists often say that identifying the causes of marriage can be difficult. Of course, different situations may arise at the enterprise, in which it is really problematic to determine the circumstances of the occurrence of defects. But in most cases, it is possible to identify the reasons for the production of products with shortcomings by grouping them according to common features. Usually the causes of defects are violations of technology, negligence, oversight of responsible persons.

When grouping signs of low-quality products, correct accounting of products is of particular importance.

Methods for eliminating marriage

They depend on the causes of defects in products. If the shortcomings are associated with the use of low-quality materials, the supplier of such raw materials should be identified. In addition, it is necessary to create a system for monitoring the values ​​entering the enterprise. The agreement with suppliers should include a clause on liability for the supply of low-quality raw materials.

If defects are related to the operation of machines, it is necessary, first of all, to determine the period of their Maintenance. In the shops it is necessary to establish personal responsibility for the functioning of the equipment, non-compliance with the rules of operation. It is important to identify on which machine the marriage is made.

If the release of defective products is associated with unprofessional staff, the system of employee motivation should be reviewed. For example, an enterprise may establish additional bonuses and incentives for minimizing defects. The introduction of automated process control allows to reduce the influence of the human factor on the production process. Currently, such systems are used in all large industrial enterprises.

N INV-26. The amount of commodity losses is calculated solely on the basis of the results of the inventory, and the timing and procedure for its implementation is approved by the head of the enterprise. If the culprit of the incident is found, this is reflected in the form N INV-26 in column 9 "Attributed to the perpetrators."

In this case, they make an act on damage or breakage of goods and materials (inventory, form N TORG-15) and write off the goods, and they demand an explanation from the guilty person and withhold part of the funds from wages to account 70 or 73.

The latter account is used more frequently, as damages are usually written off over many months. If the guilty person is not found or there is no fault of the employees of the marriage (this happens if the workers warned the management in advance in writing about a possible marriage / shortage), then the marriage is recognized as other expenses and written off to financial results enterprises, issued by order of the head.

For registration of an internal marriage, a unified form of the primary document is not provided. That is, the document can be developed independently, indicating all the required details.

For an external marriage, acts are made in the form N TORG-2 or N TORG-3. If the contract with the supplier provides for a possible percentage of rejects, then use the form N TORG-16 "Debit Act", approved by the State Statistics Committee (Decree of 12/25/1998 N 132). To write off the marriage, a commission is created, which the write-off act, VAT in this case is returned and is not taken into account in tax accounting.

Entrepreneurs who work on a simplified taxation system can write off defective goods within the limits of natural wastage. In accounting, when writing off a marriage, “costs not related to activities aimed at generating income” are written off to 7212.

There are cases when a manufacturing defect is the norm as a percentage of the output. It is drawn up with a technological map of the production process and approved by the director of the enterprise. In this case, it is usually necessary to reject defective products or write off rejected materials to the 20th account.

An accountant working in the manufacturing sector or in the field of selling any goods is constantly faced with the procedure for writing off defective goods. How to write off defective goods?

Instruction

The concept of "marriage" is not defined in the current legislation, but it is found in various industry regulations. Marriage is considered non-compliance of products with established technical conditions, standards. It can be final if the marriage is not economically viable or impossible, or remedial when the marriage can be eliminated and it is economically feasible. Internal marriage is detected before the transfer of products to the consumer, and the marriage identified after that is considered external.

Since a product defect can occur for various reasons, first determine what product losses it can be attributed to. In case of non-normalized losses resulting from a violation of the conditions for the acceptance, sale or storage of goods, negligent actions of personnel, recover damages from those responsible, since there are no rules for writing off such a marriage.

Before you write off an internal marriage, take an inventory. If there may be culprits, identify them to recover the losses. In this case, issue an Act on damage, scrap, fight of inventory items using form N TORG-15, and write off the defective goods. If it is impossible to identify the culprit of the marriage, at the time of its write-off, recognize the losses as other expenses.

Since there is no unified form of the primary accounting document for registering an internal marriage, develop such a form yourself, taking into account all the details. To prove the economic feasibility, include in this document information about the rejected products, the reasons that led to the marriage, as well as the persons responsible. Document the external marriage with acts in the form N TORG-3 or N TORG-2.

Sometimes the contract with the supplier already includes a possible percentage of defects and it is impossible to return the identified defect if its percentage is less than the limit specified in the contract. In this case, simply use Form N TORG-16, approved by the State Statistics Committee.

Sources:

• how to work on marriage

In progress economic activity the accountant and the head of the organization may be faced with a situation such as the write-off of defective or expired goods. These defects can be detected both during the inventory and randomly. According to PBU 10/99 in accounting, such expenses are classified as other.

Instruction

To write off the goods, you must appoint an inventory commission. To do this, approve the composition of the inventory commission, select a chairman. To do this, make an order. In the same administrative document, indicate the object and period of the audit, as well as the reason for its conduct.

Any production, to a greater or lesser extent, is accompanied by the occurrence of marriage. Therefore, it is important to know how to organize the correct accounting of marriage in production.

If the received products or parts (work performed) do not comply with the norms, standards, technical conditions established by the enterprise and cannot be used for their intended purpose or can be used only after corrective corrections, then this is recognized as a manufacturing defect. The resulting losses from marriage must be properly accounted for in accounting.

Types of defects in production:

• correctable and incorrigible;
• internal and external.

Accounting for a correctable marriage

To account for losses from marriage, 28 accounting accounts are used.

If the resulting defect in the production process can be corrected, then it is necessary to determine the cost of correcting defective products. To do this, the debit of account 28 collects all the costs caused by the correction, this can be:

• salary of workers restoring defective products (posting D28 K70), (D28 K69),
• additional raw materials (D28 K10) or semi-finished products (D28 K21),
• services of third parties (D28 K60).