How to properly write off an operating system after a fire? How to correctly write off property in accounting and tax accounting? What documents are drawn up when writing off property damaged during a natural disaster? Is it necessary to restore VAT? The main means burned down

Lyudmila Abramova answers, expert

When disposing of any property, a government institution must obtain the owner’s consent to write-off.

For government institutions of a constituent entity of the Russian Federation (municipality), the approval procedure is established by regulations adopted at the regional (local) level. For example, for government agencies in the Leningrad region, the approval procedure has been established.

Write off the item from the register using a write-off act. The act drawn up by the commission must be approved by the head of the institution after its agreement with the founder.

Attention! New forms of documents for writing off property in the article ""

Reflect the decommissioning of the OS with the following entries:

Debit KRB.1.104.ХХ.410 Credit KRB.1.101.ХХ.410

The amount of depreciation is written off;

Debit KDB.1.401.10.172 Credit KRB.1.101.ХХ.410

The residual value of the fixed assets has been written off.

If scrap metal is obtained as a result of write-off, it must be capitalized. Scrap metal can only be sold with the consent of the owner. Income from sold scrap metal should be reflected in account 0.209.74.000. The buyer must transfer funds for scrap metal to budget revenue.

Rationale

Natalia Guseva, Director of the Center for Education and Internal Control of the Institute of Additional Professional Education "International Financial Center", State Advisor of the Russian Federation, 2nd class, Ph.D. n.

How to register the disposal of real estate and movable property

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« In the accounting of government institutions:

A government institution does not have the right to dispose of property assigned to it under the right of operational management without the consent of the owner (). This means that when disposing of any property, a government institution must obtain the owner’s consent to write-off.

The procedure for approving the disposal of property depends on the basis on which property the government institution was created:

• property of a constituent entity of the Russian Federation (municipal entity);
• federal property.

For government institutions of a constituent entity of the Russian Federation (municipality), the approval procedure is established by regulations adopted at the regional (local) level. For example, for municipal government institutions of the city of Chelyabinsk, the procedure for writing off property has been approved. In particular, to obtain consent to write off property, the institution must submit:

• application for approval of the write-off of property of a government institution;
• expert opinion on the technical condition of the property of a government institution;
• reports on identified equipment defects in the approved unified form.

For federal government institutions, the procedure for approving the disposal of property is established by the federal executive authorities under whose jurisdiction they are (subparagraph, paragraph 4, of the Regulations approved). For example, for federal institutions subordinate to Rosreestr, it is established. The procedure for approving the decision to write off the federal property of institutions (including state-owned institutions) subordinate to the Ministry of Education and Science of Russia is determined and approved.

Often, the decision on the disposal of property is made by the commission for the receipt and disposal of assets, which also approves the drawn up acts. How to create it, see.

In addition to the primary document (act), legislation may provide for the execution of other documents. So, in order to approve the write-off of federal property, you need to formalize and send to the owner:

• a list of federal property objects, the decision to write off which is subject to approval;
• a copy of the creation of a permanent commission, as well as the Regulations on this commission, approved by order of the head of the institution;
• .

Send these documents with a covering letter containing the full name of the institution.

At the regional (local) level, a different set of documents may be established.”

Sergei Razgulin, actual state councilor of the Russian Federation, 3rd class

Stanislava Bychkova, Deputy Director of the Department of Budget Methodology of the Ministry of Finance of Russia

How to formalize and reflect the liquidation of fixed assets in accounting and taxation

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“Typically, fixed assets are liquidated and written off under the following circumstances:

• the property is obsolete and physically worn out;
• an accident, natural disaster or other emergency has occurred;
• in case of theft or shortage of components and assemblies, without which the use of property is impossible, and their replacement is impractical;
• property damage was detected;
• the object is in the reconstruction stage, when part of the object is being liquidated.

Such rules are established by the Instructions to the Unified Chart of Accounts No. 157n.

Often all this is revealed during a regular or unscheduled emergency.

Before liquidating property that is impossible or unprofitable to use, you will have to follow a number of procedures and fill out the necessary documents. Typically, the write-off of fixed assets is carried out in the following sequence:

1. the financially responsible person brings to the attention of management information about the need to write off a fixed asset (for example, by means of a memo);
2. ;
3. ;
4. (or gives a conclusion about the inappropriateness of writing off the object);
5. ;
6. .

Liquidation commission

In the institution, the functions of the liquidation commission are performed by a permanent commission for the receipt and disposal of assets. This conclusion follows from the Instructions to the Unified Chart of Accounts No. 157n.

The regulations on the commission and its composition are approved by the head of the institution. Include employees who have special knowledge in the commission. Thus, the commission may include the chief accountant, financially responsible persons, and other employees who have technical knowledge of the item being written off. If there are no such employees in the institution, or additionally, the chairman of the commission may invite experts.

A decision to write off a fixed asset can be made after the commission has carried out a number of activities. Namely:

• will inspect the fixed asset (unless, of course, it is stolen and is available);
• evaluate the possibilities of further use and the feasibility of restoring the object;
• will establish the reasons for liquidation (physical and moral wear and tear, accident, natural disasters, etc.);
• will identify the guilty parties if the object is liquidated before the end of its standard service life due to someone else’s fault;
• will determine whether it is possible to use individual components, parts or materials of the liquidated fixed asset.

After all procedures, the commission must, as well as documents for approval from a higher organization.

In relation to federal property, such a procedure is established by the provisions approved.

Technical expertise

To confirm the need to liquidate a fixed asset, it is sometimes better to conduct an independent technical examination (assessment). For example, this may be provided for by law or may be required when members of the commission cannot themselves determine that the object cannot be restored.

The results of the examination are documented in an act or conclusion. And this document, as a rule, must be submitted to higher authorities in order to obtain permission to write off the object (see, for example,).

In relation to the property of the constituent entities of the Russian Federation (municipal property), such a requirement can be enshrined in the regulatory legal acts of the executive authorities of the constituent entities of the Russian Federation or local self-government. For example, in the Smolensk region, the requirement to conduct a technical examination is established in relation to the write-off of an unfinished construction project (reconstruction, expansion, technical re-equipment).

Technical expert reports are drawn up for each fixed asset planned for liquidation. They indicate:

• Object name;
• inventory and serial numbers;
• year of issue;
• book value and residual value;
• percentage of wear, causes and nature of the malfunction,

S.B. Sazontov,
INFORMATION CENTER of the XXI century

1. Accounting for losses from damage to material assets, shortages, thefts

During storage, operation, and transportation, material assets may become unusable.

The decision to write off material assets must be made by a commission.

To register the write-off of fixed assets, the unified form N OS-4 “Act for write-off of fixed assets” is used, and when writing off vehicles - form N OS-4a, approved by Resolution of the State Statistics Committee of Russia dated October 30, 1997 N 71a “On approval of unified forms of primary accounting documentation on accounting of labor and its payment, fixed assets and intangible assets, materials, low-value and wearable items, work in capital construction.”

A unified form for writing off materials that have become unusable has not been approved. Consequently, the act of writing off materials is drawn up in any form.

When writing off losses from damage or shortage of valuables, the commission also makes a decision on the presence or absence of persons responsible for damage or shortage of valuables.

In accordance with Art. 238 of the Labor Code of the Russian Federation (LC RF), the employee is obliged to compensate the employer for direct actual damage caused to him. Lost income (lost profits) cannot be recovered from the employee.

Recovery from the guilty employee of the amount of damage caused, not exceeding the average monthly earnings, is carried out by order of the employer. The order can be made no later than one month from the date of final determination by the employer of the amount of damage caused by the employee.

If the one-month period has expired or the employee does not agree to voluntarily compensate for the damage caused to the employer, and the amount of damage caused to be recovered from the employee exceeds his average monthly earnings, then recovery is carried out in court.

If the employer fails to comply with the established procedure for collecting damages, the employee has the right to appeal the employer’s actions in court.

An employee who is guilty of causing damage to the employer may voluntarily compensate for it in whole or in part. By agreement of the parties to the employment contract, compensation for damage by installments is allowed. In this case, the employee submits to the employer a written obligation to compensate for damages, indicating specific payment terms. In the event of dismissal of an employee who gave a written commitment to voluntarily compensate for damages, but refused to compensate for the above damages, the outstanding debt is collected in court.

With the consent of the employer, the employee may transfer equivalent property to compensate for the damage caused or repair the damaged property.

Compensation for damage is made regardless of whether the employee is brought to disciplinary, administrative or criminal liability for actions or inactions that caused damage to the employer (Article 248 of the Labor Code of the Russian Federation).

When writing off losses from damage and shortages of valuables, it is necessary to separate damage and shortages within the limits of natural loss and above the norms.

According to Art. 12 of the Federal Law of December 21, 1996 N 129-FZ “On Accounting” (hereinafter referred to as Law N 129-FZ), the shortage of property and its damage within the limits of natural loss norms are attributed to production and circulation costs, and in excess of the norms - to the guilty parties. If the perpetrators are not identified or the court refuses to recover damages from them, losses from the shortage of property and its damage are written off to the financial results of the organization.

In accordance with subparagraph 2 of paragraph 7 of Art. 254 of the Tax Code of the Russian Federation (Tax Code of the Russian Federation), losses from shortages and (or) damage during storage and transportation of inventory items within the limits of natural loss norms approved in the manner established by the Government of the Russian Federation are equated to material expenses for tax purposes.

Losses in excess of natural loss norms are included in non-operating expenses, but are not taken into account for tax purposes.

Let us consider the procedure for accounting for losses and shortages using conditional examples.

Example 1.1. Write-off of damaged inventories at the expense of the guilty party.

The enterprise commission decided to write off materials for which the financially responsible person was found guilty of damaging them.

The book value of materials is 10,000 rubles. When purchasing materials, the supplier presented VAT in the amount of 2,000 rubles.

Reflection of financial and economic transactions in accounting is made by the following entries:

D-t 94 K-t 10 - 10,000 rub. - material assets that have become unusable are written off at book value;

D-t 94 K-t 68 - 2000 rub. (RUB 10,000 x 20%) - the amount of VAT related to the cost of damaged materials has been restored;

Example 1.2. Write-off of a fixed asset that has become unusable. There are no perpetrators.

A fixed asset that cannot be repaired after a breakdown is written off. There are no perpetrators. The book value of the object is 10,000 rubles. Accrued depreciation as of the write-off date is RUB 6,000. The market value of capitalized materials received after dismantling a fixed asset is 1000 rubles. The costs associated with the liquidation of the facility are 500 rubles.

In this case, the following entries are made in the organization’s accounting records:

Dt 01, subaccount “Disposal of fixed assets”, Kt 01 - 10,000 rubles. - the original (replacement) cost of the fixed asset is written off;

D-t 02 K-t 01, sub-account “Disposal of fixed assets” - 6,000 rubles. - the amount of accrued depreciation is written off;

D-t 91 K-t 01 - 4000 rub. - the residual value of the fixed asset is written off;

D-t 91 K-t 23 (60, 70, 68, etc.) - 500 rub. - costs associated with the liquidation of the facility are reflected;

D-t 10 K-t 91 - 1000 rub. - reflects the cost of capitalized materials received as a result of the liquidation of the object;

D-t 99 K-t 91 - 3500 rub. (4000 rubles + 500 rubles - 1000 rubles) - reflects the financial result from the specified financial and business transaction.

In accordance with subparagraph 8 of paragraph 1 of Art. 265 of the Tax Code of the Russian Federation, non-operating expenses when calculating the tax base for income tax include expenses for the liquidation of fixed assets taken out of service, including the amount of depreciation that was not accrued in accordance with the established useful life.

When calculating income tax, a negative result from the write-off of material assets can be taken into account only if their write-off occurred as a result of natural disasters, fires, accidents and other emergencies caused by extreme conditions, as well as due to theft, the perpetrators of which were determined by a court decision not installed.

In accordance with paragraph 2 of Art. 265 of the Tax Code of the Russian Federation, the above amounts (losses) are equated to non-operating expenses.

Example 3. Write-off of stolen inventories.

Materials worth 5,000 rubles were stolen from the organization’s warehouse.

The person responsible for the theft has not been identified.

When reflecting this transaction, it is necessary to take into account that in accordance with clause 27 of the Regulations on accounting and financial reporting in the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 N 34n (hereinafter referred to as the Regulations on Accounting and Financial Reporting), if the fact of theft is established, an inventory must be carried out regardless of its planned period [p. 1.5 Guidelines for inventory of property and financial obligations, approved by order of the Ministry of Finance of Russia dated June 13, 1995 N 49 (hereinafter referred to as the Guidelines)]. The results of the inventory must be reflected in the accounting and reporting of the month in which it was completed (clause 5.5 of the Guidelines).

Therefore, if the theft occurred in June, and the inventory results were issued in July, then the write-off of materials should be reflected in the organization’s accounting in July. This operation is reflected on the basis of executed documents confirming the shortage of material assets (application to the internal affairs bodies, inventory results, etc.).

In accounting, the write-off of materials is reflected in the following entry:

D-t 94 K-t 10 - 5000 rub. - the cost of stolen materials is reflected as a shortage.

In accordance with paragraph 3 of Art. 12 of Law N 129-FZ, if the perpetrators are not identified, losses from shortages are written off to the financial results of the organization. Consequently, due to the failure to identify the person (based on the document of the internal affairs bodies) to be brought as an accused, the organization has the right to attribute the above deficiency to financial results:

D-t 91 K-t 84 - 5000 rub. - the cost of stolen materials is written off to financial results (other expenses).

According to subparagraph “b” of paragraph 28 of the Regulations on Accounting and Financial Reporting, losses from shortage of property are written off to the financial result if the perpetrators are not identified.

However, from a formal point of view, a decision to suspend the preliminary investigation cannot yet serve as evidence that the culprit has not been identified. Theoretically, the police continue to search for the stolen car. And only after six years (according to Article 78 of the Criminal Code of the Russian Federation for crimes of medium gravity, which include theft of property in an amount exceeding 500 times the minimum wage, the statute of limitations is set at six years) the organization may receive a resolution to terminate the criminal case in connection with with the expiration of the statute of limitations.

Based on this resolution, the organization will have the right to write off stolen property from the register, attributing its value to a decrease in the financial result as non-operating expenses.

In accordance with subparagraph 5 of paragraph 2 of Art. 265 of the Tax Code of the Russian Federation, losses from theft, the perpetrators of which have not been identified, are recognized as non-operating expenses of the organization when calculating taxable profit. The fact that there are no perpetrators must be documented by an authorized government body.

Just as when writing off property from the balance sheet in accounting, a decision to suspend the preliminary investigation on formal grounds cannot serve as a basis for attributing a loss from theft to non-operating expenses of the organization in tax accounting. Police officers will be able to issue a certificate confirming the absence of criminals only after the statute of limitations has expired.

You will have to wait all this time, and only after receiving a decision to terminate the case or the expiration of the statute of limitations can you write off the cost (according to tax records) of the stolen property as expenses of the organization with a decrease in taxable profit.

2. Write-off of property due to fire

If there is a fire in an organization, then in accordance with the requirements of the Regulations on accounting and financial reporting, an inventory of property must be carried out. The results of the inventory must be reflected in the accounting and reporting of the period in which it was completed.

For example, a fire occurred at the end of June, but the inventory was completed and issued in July. Accordingly, damage from the fire will be recorded in July.

The amount of damage incurred as a result of a fire is determined based on the inventory data. Shortages and damage to property within the limits of natural loss norms are attributed to the costs of production and circulation, and in excess of the norms - to the account of the guilty persons. According to subparagraph "b" of paragraph 28 of the Regulations on Accounting and Financial Reporting, if the guilty persons are not identified or the court refuses to recover losses from them, the losses are written off to the financial results.

In accordance with clause 13 of the Accounting Regulations “Expenses of the Organization” PBU 10/99, approved by Order of the Ministry of Finance of Russia dated May 6, 1999 N 33n, the above expenses are reflected as part of extraordinary expenses that arose as a consequence of emergency circumstances of economic activity (natural disaster, fire , accidents, nationalization of property, etc.).

In accordance with Art. 265 of the Tax Code of the Russian Federation, losses (losses) from natural disasters, fires, accidents and other emergencies are equated to non-operating expenses taken into account for tax purposes.

If the fire occurred due to the fault of a person, VAT is not included in settlements with the budget. In this case, VAT is included in the total amount of damage attributed to the guilty party. A similar situation regarding the attribution of VAT arises if the property was insured.

Let us note that some experts consider it necessary to restore the amount of VAT previously reimbursed from the budget and attributable to the residual value of fixed assets upon disposal of incompletely depreciated fixed assets. From our point of view, such a position is not based on tax legislation.

In accordance with paragraph 1 of Art. 172 of the Tax Code of the Russian Federation, deductions of tax amounts presented by sellers to the taxpayer when purchasing fixed assets for production activities or other operations recognized as objects of VAT taxation are made in full after the above-mentioned fixed assets are registered. Restoration (charge) of VAT upon disposal of an incompletely depreciated fixed asset item previously registered is not provided for by regulations.

Damage incurred by an organization due to loss of property as a result of a fire can be written off as follows:

If the guilty person is not identified and the property is not insured, losses are written off to financial results;

If the guilty person is identified by a court verdict, damages associated with the loss of property are compensated in full at the expense of the guilty party;

If the property was insured, the damage is compensated by the insurance indemnity.

Let's consider the procedure for reflecting in accounting and tax accounting the write-off of an organization's property that has become unusable as a result of a fire, using conditional examples.

Example 2.1. There are no perpetrators.

There was a fire at the warehouse of JSC DV-Resurs. During the inventory, the commission found that as a result of the fire, lumber worth 10,000 rubles became unusable. In accordance with the conclusion of the State Fire Supervision Service, there are no persons responsible for the fire.

D-t 94 K-t 10 - 10,000 rub. - based on inventory data, the cost of materials that have become unusable is written off to the shortage account;

D-t 99 K-t 94 - 10,000 rub. - the amount of shortfalls due to failure to identify the perpetrators (based on relevant documents) is written off as extraordinary expenses.

In tax accounting, the above expenses are accepted for income tax purposes ( Art. 265 Tax Code of the Russian Federation ).

VAT is deductible in the generally established manner, since the materials were purchased for operations recognized as objects of taxation ( Art. 172 Tax Code of the Russian Federation ).

Example 2.2. The person at fault shall compensate for the damage.

There was a fire at the warehouse of JSC DV-Resurs. During the inventory, the commission found that as a result of the fire, lumber worth 10,000 rubles became unusable. The warehouse guard is to blame for the fire. In court, the amount of damage is assigned to the guilty party.

In accounting, the above financial and economic transaction is reflected in the following entries:

D-t 94 K-t 10 - 10,000 rub. - the cost of materials that have become unusable is written off;

D-t 94 K-t 19 - 2000 rub. - the amount of VAT related to the cost of written-off materials is reflected if VAT was not offset in previous reporting periods,

D-t 94 K-t 68 - 2000 rub. - the amount of VAT related to the cost of written-off materials, attributed to the tax deduction in previous reporting periods, was restored;

D-t 73 K-t 94 - 12,000 rub. - reflects the amount to be recovered from the guilty party (including VAT).

Example 2.3. Compensation for losses through insurance compensation.

There was a fire at the warehouse of JSC DV-Resurs. During the inventory, the commission found that as a result of the fire, lumber worth 10,000 rubles became unusable. Lumber lost as a result of the fire was insured.

In case of damage, destruction, or loss of the insured property, the policyholder has the right to receive insurance compensation.

In accordance with paragraph 3 of Art. 10 Law of the Russian Federation of November 27, 1992 N 4015-1 “On the organization of insurance business in the Russian Federation”, insurance compensation cannot exceed the amount of direct damage to the insured property of the policyholder. Consequently, the policyholder should not have a tax base for income tax when receiving insurance compensation.

In accordance with the 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 , for settlements on property insurance for enterprises and organizations, account 76 “Settlements with various debtors and creditors” is used, the subaccount “Settlements on property and personal insurance”, in the debit of which losses due to insured events are written off (destruction and damage to inventories, ready products and other material assets, including repair costs), and on credit - the amount of insurance compensation.

Thus, in accounting, the above financial and economic transaction will be reflected in the following entries:

D-t 76/1 K-t 10 - 10,000 rub. - the cost of lost materials is written off on the basis of an insured event report;

D-t 76/1 K-t 19 - 2000 rub. - reflects the amount of VAT related to the cost of materials that was not deducted in previous reporting periods,

D-t 76/1 K-t 68 - 2000 rub. - the amount of VAT related to the cost of materials, attributed to the tax deduction in previous reporting periods, was restored;

D-t 51 K-t 76/1 - 10,000 rub. - the amount of insurance compensation was received from the insurer.

3. Accounting for losses from defects

Defects in production are products, semi-finished products, assemblies, parts, etc., which do not meet quality standards and specifications and cannot be used for their intended purpose or can be used only after additional costs to eliminate existing defects. According to the nature of the identified defects, the defect is divided into correctable and irreparable (final). Correctable defects include products, parts, etc., if after correcting the defects they comply with the established standards and technical conditions. If it is technically impossible or economically impractical to correct the defects (the costs of correction will exceed the losses from the defect), the defect is considered final.

Based on the location of detection, a distinction is made between internal defects detected at any production site before delivery to the consumer, and external defects detected at the consumer.

In any case, the detected defect must be documented. The organization needs to develop instructions on the procedure for registering, recording and writing off defects.

All operations related to the accounting and write-off of defects are subject to reflection on synthetic calculation account 28 “Defects in production”.

Analytical accounting on this account is carried out by individual structural divisions, types of products (works), expense items, reasons and culprits of the defect.

The debit of account 28 “Defects in production” collects costs for identified internal and external defects. The above costs include the cost of irreparable defects, costs of correcting defects of correctable defects, damage to previously completed parts of the work, and exceeding the established cost standards for warranty repairs.

Amounts collected on account 28 “Defects in production” are written off to production cost accounts as losses from defects, with the exception of amounts attributable to reducing losses from defects: the cost of rejected products at the price of possible use, amounts to be withheld from those responsible for defects, from suppliers for the supply of substandard materials and semi-finished products, the use of which resulted in defects, etc.

For tax purposes, losses from marriage on the basis of subparagraph 47, paragraph 1, art. 264 of the Tax Code of the Russian Federation relate to other expenses associated with the production and sale of products.

Example 3.1. There are no perpetrators.

The worker made a defect in the manufacturing of the product. The cost of rejected products amounted to 10,000 rubles, including the cost of materials - 6,000 rubles, wages - 1,000 rubles, expenses of auxiliary production, general production and general business expenses - 3,000 rubles.

The marriage is declared final. There are no persons guilty of making a marriage.

D-t 20 K-t 28 - 10,000 rub. - the cost of defects is included in production costs.

Example 3.2. The marriage was caused by the fault of the employee.

Let's take the initial data of example 3.1.

The marriage has been declared repairable. The worker was found to be guilty of manufacturing defective products. The marriage was corrected by the worker himself. No wages were accrued for correcting the defect, since the elimination of the defect was carried out by the person responsible for the defect.

The following entries are made in the accounting accounts:

D-t 28 K-t 20 - 10,000 rub. - the cost of the defect is written off;

D-t 10 K-t 28 - 2000 rub. - materials were capitalized at the price of possible use;
D-t 70 K-t 28 - 5000 rub. - losses from marriage are partially compensated at the expense of the perpetrator in the amount of average monthly earnings;

D-t 20 K-t 28 - 3000 rub. - the amount of unreimbursed losses from defects is written off as production costs.

Example 3.3. The marriage was caused by the fault of third parties who were obliged to compensate for the damage.

The organization produced defective products due to the poor quality of raw materials received from the supplier.

The cost of rejected products amounted to 10,000 rubles, including the cost of materials - 6,000 rubles, wages - 1,000 rubles, expenses of auxiliary production, general production and general business expenses - 3,000 rubles.

The marriage is declared final. The supply agreement provides for compensation for all losses caused by the supply of low-quality raw materials.

In this case, the following entries are made in the accounting accounts:

D-t 28 K-t 20 - 10,000 rub. - the cost of defective products is written off;

D-t 76 K-t 28 - 10,000 rub. - a claim was made to the supplier for the supply of low-quality raw materials in the amount of the actual cost of the defective products.

There was a fire at the enterprise (general taxation system). After the inventory results, destroyed and deteriorated property was identified. A certificate from the State Fire Service of the Ministry of Emergency Situations of Russia, as well as a protocol for examining the scene of the incident, were received. An investigation is underway to determine the cause of the fire. What is the procedure for reflecting in accounting and tax accounting the costs of eliminating the consequences of a fire, and losses from writing off property destroyed by a fire? Is it possible to write off these losses to account 91 “Other expenses” as expenses arising in connection with emergency circumstances, without using account 94 “Shortages and losses from damage to valuables”?

Accounting

Based on clause 13 “Expenses of the organization” (hereinafter -), expenses arising as a consequence of emergency circumstances of economic activity (natural disaster, fire, accident, etc.) are taken into account as other expenses.
Such expenses include, in particular:
- the cost of destroyed or damaged property;
- expenses associated with liquidation of the consequences of natural disasters and accidents (minus the cost of scrap metal, fuel and other materials obtained), and other expenses.
In accordance with the Chart of Accounts for accounting the financial and economic activities of organizations, approved by the Ministry of Finance of Russia dated October 31, 2000 N 94n, expenses associated with the liquidation of the consequences of emergency circumstances of economic activity (natural disaster, fire, etc.) are reflected in account 91 " Other income and expenses."
When writing off property damaged by an emergency, it should be taken into account that in the event of a natural disaster, fire or other emergency situations caused by extreme conditions, the organization must conduct an inventory of the property. Based on the results of the inventory, the actual amount of damage incurred is established, as well as property subject to write-off (clause 27 of the Regulations on Accounting and Reporting in the Russian Federation dated July 29, 1998 N 34n and clause 1.5 of the Guidelines for the inventory of property and financial obligations approved by the Ministry of Finance Russia dated June 13, 1995 N 49 (hereinafter referred to as Guidelines for property inventory)).
Expenses associated with the consequences of emergency circumstances are taken into account in the period of their occurrence (clauses 17, 18). When writing off property, expenses are recognized in the month in which the inventory was completed (clauses 5.2, 5.5 of the Methodological Instructions for Inventorying Property).
To summarize information on the amounts of shortages and losses from damage to material and other assets identified in the process of their procurement, storage and sale, regardless of whether they are subject to attribution to the accounts of production costs (sales costs) or to the perpetrators, account 94 is intended "Shortages and losses from damage to valuables." The debit of account 94 reflects, in particular, the actual cost of completely damaged inventory items (Instructions for using the chart of accounts for accounting of financial and economic activities of organizations, approved by the Ministry of Finance of Russia dated October 31, 2000 N 94n (hereinafter referred to as the Instructions)).
Moreover, if the perpetrators are not identified or the court refuses to recover damages from them, then losses of valuables arising as a result of emergency circumstances are charged to the subaccount “Other expenses” opened under account 91 (uncompensated losses associated with the consequences of emergency circumstances).
In accordance with clause 15, other expenses are subject to credit to the organization’s profit and loss account, unless a different procedure is established by law or accounting rules.
Thus, losses from a fire can be reflected in accounting records by the following entries:

- the cost of damaged products or goods is written off;
Debit 99 Credit 94
- reflects uncompensated losses that arose due to emergency circumstances.
If norms of natural loss are established for any types of destroyed valuables, then within the limits of such norms expenses are charged to production or distribution costs (accounts 20, 26, 44...), in excess of the norms - to the account of the guilty persons (account 73 or account 76 ). If the guilty persons are not identified or the court refuses to recover losses from them, then the losses are written off as a debit to account 91 (clauses 5.1, 5.2 of the Methodological Instructions for Inventorying Property).
Thus, if the culprit is identified, losses from the fire may be reflected in the accounting records with the following entries:
Debit 94 Credit 43 (01, 10, 41_)
- property that has become unusable as a result of an emergency situation is written off;
Debit 76 Credit 94
- the debt of the guilty party for compensation of losses is reflected;
Debit 51 Credit 76
- the culprit has repaid the debt.
In our opinion, the option you proposed for accounting for expenses incurred due to a fire, according to which it is proposed to write off expenses directly to the debit of account 91 without using account 94, can be applied provided that it is fixed in the accounting policy of your organization.
Moreover, if expenses from a fire are caused by subjective circumstances (careless actions of employees, violation of technology, violation of fire safety rules, etc.), then such expenses must be accumulated in account 94, and the procedure for writing them off will be the same as when writing off shortages.

Income tax

According to the Tax Code of the Russian Federation, for the purposes of the Tax Code of the Russian Federation, the taxpayer reduces the income received by the amount of expenses incurred (except for expenses specified in the Tax Code of the Russian Federation).
Expenses are recognized as justified and documented expenses incurred (incurred) by the taxpayer, and in cases provided for by the Tax Code of the Russian Federation - losses.
The Tax Code of the Russian Federation has established that for the purposes of the Tax Code of the Russian Federation, losses received by the taxpayer in the reporting (tax) period are equated to non-operating expenses, in particular losses from natural disasters, fires, accidents and other emergencies, including costs associated with the prevention or liquidation of the consequences of natural disasters or emergency situations.
Such losses include, in particular:
- the cost of destroyed or damaged stocks, goods, materials and other property owned by the organization (except for the cost of leased, received as collateral or commission property);
- expenses associated with liquidation of the consequences of natural disasters and accidents, minus the cost of scrap metal, fuel and other materials obtained;
- losses from downtime caused by natural disasters;
- expenses for activities related to preventing the consequences of natural disasters, etc.
See Ministry of Finance of Russia dated March 13, 2006 N 03-03-04/1/208, Federal Tax Service of Russia for Moscow dated June 25, 2009 N 16-15/065190.
Expenses for the liquidation of fixed assets being taken out of service, including amounts of underaccrued depreciation on these fixed assets, as well as expenses for the liquidation of unfinished construction projects and other property whose installation has not been completed (expenses for dismantling, disassembly, removal of disassembled property), reduce the tax base for income tax based on the Tax Code of the Russian Federation.
To comply with the requirements of the Tax Code of the Russian Federation, an organization must document the fact of a fire, the fact of destruction of property and the fact of expenses for their acquisition (Ministry of Finance of Russia dated September 24, 2007 N 03-03-06/1/691, dated January 16, 2006 N).
It should be noted that the Tax Code of the Russian Federation does not link the taxpayer’s right to attribute losses from a fire to non-operating expenses either with the fact of failure to identify the person responsible for the fire, or with the specific cause of the fire. Therefore, losses caused by a fire can be included by the taxpayer in non-operating expenses when calculating income tax, regardless of the fact of identifying the person responsible for causing the fire. See paragraph 10 of the Review of the practice of resolving disputes related to the application of the Tax Code of the Russian Federation (organizational profit tax), approved by the protocol of the Presidium of the FAS of the Ural District dated May 29, 2009 N 8. However, the tax authorities, relying on the Tax Code of the Russian Federation, expressed the opinion on the need for the taxpayer has a certificate of closure of the criminal case, documenting the fact that there are no perpetrators (see Federal Tax Service of Russia for Moscow dated June 25, 2009 N 16-15/065190, dated January 15, 2007 N).
The date of occurrence of expenditure in the form of losses from fire is not given in the Tax Code of the Russian Federation. Accordingly, in relation to this type of expense, one should be guided by the Tax Code of the Russian Federation, according to which expenses accepted for tax purposes are recognized as such in the reporting (tax) period to which they relate.

Value added tax

The provisions of the Tax Code of the Russian Federation do not establish a requirement to restore the “input” VAT accepted for deduction in the event of writing off property destroyed as a result of a fire. This is due to the fact that cases of VAT recovery are listed in the Tax Code of the Russian Federation. This list is closed and does not contain such grounds for tax restoration as write-off of goods as a result of a fire.
However, the Ministry of Finance of Russia and the tax authorities believe that the VAT amounts previously accepted for deduction on goods lost as a result of the fire should be restored (see Ministry of Finance of Russia dated 07/05/2011 N 03-03-06/1/397, dated 07/04/2011 N, dated 06/07/2011 N, dated 05/15/2008 N, dated 01/01/2007 N, dated 08/14/2007 N, Federal Tax Service of Russia for Moscow dated 03/20/2012 N). In this case, it is recommended to restore the tax in the tax period in which the goods are deregistered in the prescribed manner.
Established judicial practice confirms that tax legislation does not provide for the taxpayer’s obligation to restore the VAT amounts legally accepted for deduction in the event of subsequent write-off of the cost of purchased goods for losses, damage, or loss as a result of a fire. The judges conclude that the disposal of inventory items due to a fire does not in itself change the original purpose of their acquisition and, as a result, does not indicate the loss of the taxpayer’s right to apply tax deductions. Tax legislation does not provide for such a basis for VAT restoration as the write-off of inventory items lost as a result of a fire or in the event of a defect (see, for example, Accounting for losses from natural disasters, fires, accidents and other emergencies.

Prepared answer:
Expert of the Legal Consulting Service GARANT
Zhuravlev Vyacheslav

Response quality control:
Reviewer of the Legal Consulting Service GARANT
professional accountant Rodyushkin Sergey

The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service.

Yu.V. Kapanina, certified tax consultant

Compensation for lost rental property

The tenant must keep the leased property safe and sound, because it must be returned to the landlord in the same condition in which it was received (taking into account normal wear and tear) Art. 622 Civil Code of the Russian Federation. But in practice, a situation often occurs when the tenant has lost or damaged the property received for rent and it cannot be repaired. The tenant admitted guilt and will have to compensate the damage caused to the landlord b pp. 1, 2 tbsp. 393 Civil Code of the Russian Federation. How to reflect this in accounting for both parties, read our article.

We notify the landlord

If the tenant discovers damage (loss) of the rented property, the landlord will need to be notified about this. Indeed, without the object of lease, the lease agreement, in the part establishing the obligations of the parties to provide the property for possession and use and to pay rent, is terminated due to the impossibility of fulfillment Art. 416 Civil Code of the Russian Federation.

But you need to remember that upon termination of the lease agreement, the tenant is obliged to return the leased property. And if this does not happen, the lessor has the right to demand payment of rent for the entire period of delay and Art. 622 Civil Code of the Russian Federation; clause 38 of the Information Letter of the Presidium of the Supreme Arbitration Court dated January 11, 2002 No. 66. But in our case there is nothing to return. We found a court decision, which concluded that in the event of loss (destruction) of the leased property, the above rule does not apply and the lessor can no longer demand rent for the lost property. Resolution of the Federal Antimonopoly Service of North Kazakhstan region dated March 4, 2011 No. A32-5850/2009. And in the event of loss of property, the tenant becomes obligated not to pay rent, but to pay compensation cost. Therefore, in such a situation, it is also unprofitable for the landlord to delay the termination of the lease agreement. After all, it is in his interests to quickly receive compensation for his lost property.

We prepare documents for lost property

The tenant must conduct an inventory, based on the results of which the relevant inventory documents are drawn up Part 3 Art. 11 of the Law of December 6, 2011 No. 402-FZ; clause 27 of the Regulations, approved. By Order of the Ministry of Finance dated July 29, 1998 No. 34n; clause 1.3 of the Guidelines, approved. By Order of the Ministry of Finance dated June 13, 1995 No. 49. True, it is advisable to carry out a full inventory only if it is unknown what property was damaged and in what quantity, for example, as a result of a fire or flood. In these cases, additional documents may be required: certificates and opinions from the competent authorities (police, fire service, territorial authority of the Ministry of Emergency Situations, etc.).

And if, say, one rented laptop breaks down (for example, an employee spilled tea on it), then the tenant will only need to inspect the damaged property. It is carried out by technical specialists - these can be either the tenant’s employees or external experts (if they don’t have their own). Representatives of the property owner may also be present during the inspection. Then you need to draw up a conclusion or inspection report in any form. It should reflect the fact of damage (loss) of the rented property and indicate the reason for the incident. Explanatory notes from the financially responsible person and/or the guilty employee must be attached to the act. And give copies of these documents to the landlord.

Determining the amount of damage

Of course, having learned about the damage to his property, the landlord will want to receive compensation. Art. 15, pp. 1, 2 tbsp. 393 Civil Code of the Russian Federation. And to do this, you need to establish the extent of the damage. Moreover, even if the tenant’s employees are to blame for the loss or damage to the property, the losses will still have to be compensated by the tenant company. clause 1 art. 1068 Civil Code of the Russian Federation. Although the tenant can also demand compensation from the guilty employee for damages paid to the landlord, clause 1 art. 1081 Civil Code of the Russian Federation; Art. 238 Labor Code of the Russian Federation.

The amount of damage as a general rule is equal to the market value of the lost property and clause 3 art. 393 Civil Code of the Russian Federation; Resolution of the Presidium of the Supreme Arbitration Court of June 10, 2008 No. 1498/08. It is defined like this:

• <если>the value of the property is specified in the lease agreement, then, accordingly, it has already been determined and the damage is paid in this amount;
• <если>in the lease agreement the value of the property is not determined - by agreement of the parties;
• <если>the parties cannot agree on the amount of compensation - in court.

Accounting with the lessor

The lessor has the following tax consequences.

Income tax

Firstly, if the lost property was recorded as a fixed asset, then it must be excluded from depreciable property. At the same time, the residual value of this fixed asset, which you did not have time to depreciate, can be taken into account as expenses for the purposes of calculating income tax. However, depending on the depreciation method used (linear or non-linear), the residual value will be expensed differently.

So, if you use the linear method, you need:

• stop accrual of depreciation on a written-off fixed asset from the 1st day of the month following the month of its disposal clause 5 art. 259.1 Tax Code of the Russian Federation;
• its residual value should be included in non-operating expenses at a time para. 2 subp. 8 clause 1 art. 265 Tax Code of the Russian Federation; Letter of the Ministry of Finance dated 02/08/2007 No. 03-03-06/1/73 on the date of signing the act on write-off of fixed assets a Letters of the Ministry of Finance dated July 9, 2009 No. 03-03-06/1/454, dated October 21, 2008 No. 03-03-06/1/592.

If you use the non-linear method, the asset being written off is excluded from the depreciation group. But the total balance of the depreciation group does not decrease and depreciation continues to be accrued in the same manner. That is, the cost of the lost fixed asset will continue to be repaid through depreciation clause 13 art. 259.2 Tax Code of the Russian Federation; Letter of the Ministry of Finance dated February 24, 2014 No. 03-03-06/1/7550.

And the lessor must draw up an act of write-off of the fixed asset on the basis of documented information received from the tenant about the loss of property. It can be compiled either according to your own form or according to the unified form No. OS-4.

Secondly, the amount of damage compensated by the tenant is included in non-operating income when calculating income tax. clause 3 art. 250 Tax Code of the Russian Federation. Such income is reflected subp. 4 p. 4 art. 271 Tax Code of the Russian Federation:

• <или>on the date the lessee recognizes the obligation to pay compensation. In this case, recognition of damage is evidenced either by the actual payment of compensation or by its written recognition by the debtor. This may be a bilateral act signed by the parties (an agreement on compensation for damage, a reconciliation act, etc.), or a letter from the tenant, or another document confirming the agreement to compensate for damages for lost property in a certain amount. Letter of the Ministry of Finance dated December 17, 2013 No. 03-03-10/55534;
• <или>on the date of entry into force of the court decision to recover damages (for example, if the parties could not agree on the amount of compensation and the lessor had to go to court).

VAT

In connection with the loss of property, the lessor has two questions regarding VAT: is it necessary to restore the previously lawfully deductible VAT on disposed property if it has not been fully depreciated, and should VAT be charged on the amount of damage recovered?

Should VAT be restored or not? This issue has been controversial for a long time. Officials insist on restoring the tax Letter of the Ministry of Finance dated 07/05/2011 No. 03-03-06/1/397. But the Tax Code contains a list of cases when it needs to be restored clause 3 art. 170 Tax Code of the Russian Federation, closed. However, it does not contain such grounds for tax restoration as destruction and damage to property. Therefore, judges make decisions in favor of organizations Decision of the Supreme Arbitration Court of May 19, 2011 No. 3943/11; Resolutions of the Federal Antimonopoly Service of the Moscow Region dated December 25, 2013 No. F05-16440/2013, dated October 4, 2013 No. A40-149597/12.

Should VAT be calculated on the amount of damages reimbursed? Reimbursement by the tenant to the landlord for the cost of lost (damaged) property is not subject to VAT, since it is not related to the sale Letters of the Ministry of Finance dated April 16, 2014 No. 03-07-08/17292, dated July 29, 2013 No. 03-07-11/30128; Resolution of the Federal Antimonopoly Service of the Northern Territory of April 29, 2014 No. A13-4941/2013. This means that the landlord does not need to issue an invoice.

However, this issue is also not simple. Not long ago, VAS expressed the following opinion clause 10 of the Resolution of the Plenum of the Supreme Arbitration Court of May 30, 2014 No. 33. VAT when writing off property due to its loss is not charged only if the company documents that this property was disposed of precisely on the specified basis (that is, not at the will of the lessor company) and, accordingly, the money received from the tenant is compensation for damage, and not payment for selling it. This means that it is very important that you have supporting documents: an act on the loss of property, the tenant’s consent to compensate for the damage caused, an act on the write-off of a retired fixed asset, etc.

USNO

If your company applies a simplification, then the amount of damage to be compensated by the tenant is taken into account in income on the date of receipt of funds in Art. 346.15, paragraph 3 of Art. 250, paragraph 1, art. 346.17 Tax Code of the Russian Federation.

But the cost of lost property cannot be taken into account in expenses due to the closed list of expenses by which income received is reduced clause 1 art. 346.16 Tax Code of the Russian Federation. But it is possible that the entire cost has already been taken into account in expenses earlier. And here you may have a question: is it necessary to adjust the tax base according to the “simplified” tax for the entire period of its use if a fixed asset is lost? clause 3 art. 346.16 Tax Code of the Russian Federation? We hasten to reassure you: there is no need to do this, since such an obligation can arise only upon the sale (transfer) of fixed assets, and this is not our case Letter from the Federal Tax Service for Moscow dated December 1, 2005 No. 18-11/3/88107.

Accounting

In accounting, the landlord must reflect the write-off of lost property and the receipt of compensation for losses from the tenant.

Lost property is written off clause 29 PBU 6/01 on the date of drawing up the act on write-off of the fixed asset. Starting from the next month, depreciation on written-off property is no longer accrued clause 22 PBU 6/01.

Compensation for losses caused to the company is taken into account as part of other income in the amount recognized by the debtor (or awarded by the court) on the date of the decision to pay compensation (or on the date of the court’s decision to recover damages). pp. 7, 10.2, 16 PBU 9/99.

The accounting entries are made as follows.

* Posting is done if the damage is compensated based on the market value of the property, which is greater than the residual value according to the injured party. But it happens that the market value is lower than the residual value. Then post Dt account 91, subaccount “Other expenses”, – Kt account 76 for this difference.

Tenant accounting

Now let’s see what tax consequences await the tenant of the loss of someone else’s property and how to reflect this in accounting.

Income tax

The amount of compensation for the loss of leased property can be taken into account when calculating income tax as part of non-operating expenses in subp. 13 clause 1 art. 265 Tax Code of the Russian Federation. These expenses are taken into account subp. 8 clause 7 art. 272 Tax Code of the Russian Federation:

• <или>on the date the tenant recognized the obligation to compensate for the damage caused;
• <или>

Moreover, the courts believe that the attribution of the amount of loss to non-operating expenses does not depend on the filing of a recourse claim against the guilty employee to recover the amounts paid from him Resolution of the Federal Antimonopoly Service of the Moscow Region dated June 16, 2014 No. F05-5735/2014; FAS UO dated March 13, 2009 No. Ф09-1303/09-С2.

If the culprit nevertheless compensates the lessee company for the damage paid to the lessor, then the amount of this compensation is included in non-operating income for tax purposes. clause 3 art. 250 Tax Code of the Russian Federation. Income is taken into account subp. 4 p. 4 art. 271 Tax Code of the Russian Federation:

• <или>on the date of recognition of damage by the debtor;
• <или>on the date of entry into force of the court decision.

VAT

When paying for damage, the tenant does not have any VAT consequences. There is also no need to charge VAT on the amount of compensation received from the guilty employee, since there is no sale subp. 1 clause 1 art. 146, paragraph 1, art. 39 Tax Code of the Russian Federation.

USNO

When calculating tax, a simplified tenant will not be able to take into account the damages reimbursed to the lessor in connection with the loss of the leased property. Since this type of expense is not included in the closed list of “simplified” expenses in clause 1 art. 346.16 Tax Code of the Russian Federation.

But if the guilty employee compensates for the damage paid to the landlord, then at the time the money is received at the company’s cash desk (or on the date of deduction from the employee’s salary), the amount of compensation is included in income taken into account for tax purposes and clause 1 art. 346.15, paragraph 3 of Art. 250, paragraph 1, art. 346.17 Tax Code of the Russian Federation.

Accounting

For the lessee, the amount of compensation for damage associated with damage (loss) of the leased property is included in other expenses on the date it is recognized by the company or on the date the court makes a decision to recover it and pp. 11, 14.2 PBU 10/99.

The accounting entries will be as follows.

Sometimes the landlord has no reason to demand from the tenant the value of damaged (lost) property. This can happen when the tenant is not to blame for the incident. For example, property was damaged as a result of a natural disaster (other force majeure circumstances or actions of third parties). And the lease agreement does not establish the tenant’s liability for accidental loss (damage) of property. Then these risks and their consequences lie with the lessor Articles 211, 401 of the Civil Code of the Russian Federation; Resolution of the Presidium of the Supreme Arbitration Court of June 19, 2007 No. 5619/06. And the tenant should only notify the landlord of the accomplished fact. In this case, the tenant does not have to compensate the landlord for any losses. The lessor, in turn, can recover losses resulting from damage (destruction) of property from the culprit if he finds him.

When can property (materials in a warehouse) be written off in accounting and tax accounting in the event of its loss due to a fire: on the date when the fire occurred, or on the date indicated in the decision received from the firefighters to refuse to initiate a criminal case? How and on the basis of what documents to reflect the write-off of burnt materials in accounting? What could be the tax consequences?

In the event of loss of property as a result of a fire or other emergency situations, a mandatory inventory of property is carried out (clause 2 of Article 12 of the Federal Law of November 21, 1996 N 129-FZ “On Accounting”). The results of the inventory are documented in documents compiled according to forms approved by the resolutions of the State Statistics Committee of Russia dated 08/18/1998 N 88 and dated 03/27/2000 N 26. The fact of a fire and loss of property is confirmed, among other things, by a document from the fire department.

Material reserves lost (destroyed) as a result of natural disasters, fires, accidents and other emergencies are written off from the credit of account 10 "Materials" to the debit of account 94 "Shortages and losses from damage to valuables" with subsequent reflection on the financial results account (p 35 Guidelines for accounting of inventories, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 N 119n).

Note! Attribution of losses from a fire to the financial result is possible only in the absence of perpetrators (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).

Expenses arising as a result of a fire are recognized in accounting as other expenses (clause 13 of PBU 10/99 “Expenses of an organization”, approved by Order of the Ministry of Finance of Russia dated May 6, 1999 N 33n).

In tax accounting, losses from fires and other emergencies are included in non-operating expenses taken into account when determining the tax base for income tax (subclause 6, clause 2, article 265 of the Tax Code of the Russian Federation). Tax authorities believe that in order to recognize non-operating expenses for profit tax purposes, material losses from a fire must be documented:

A certificate from the Office of the State Fire Service, a protocol for examining the scene of the incident and a report on the fire, which establishes the cause of the fire;

Inventory act. In this case, the deed must record the value of the lost property.

In addition, the organization must document that the causes of the damage are circumstances of an objective nature (letter of the Federal Tax Service of Russia for Moscow dated October 23, 2006 N 20-12/92773).

The letter of the Ministry of Finance dated January 16, 2006 N 03-03-04/1/18 states that the write-off of damage caused to an organization as a result of a fire is carried out on the basis of a certificate of closure of the criminal case, which documents the fact that there are no perpetrators.

According to the author, if there are large-scale material losses from a fire, the decision of the fire department to refuse to initiate a criminal case can also be considered a document confirming the absence of perpetrators. Based on this document, losses from fire can be written off.

Note! Officials insist that in the event of a fire, it is necessary to restore VAT on lost property. Moreover, in tax accounting, the amount of losses from an emergency is reflected taking into account VAT (letters of the Ministry of Finance of Russia dated July 31, 2006 N 03-04-11/132, dated May 6, 2006 N 03-03-04/1/421, Federal Tax Service of Russia for the city Moscow dated January 15, 2007 N 19-11/2462). The Ministry of Finance has long recommended a similar approach in accounting - to take into account the restored VAT in conjunction with other expenses, which include losses from emergency situations (clause 13 of the letter of the Ministry of Finance of Russia dated November 12, 1996 N 96).

However, the courts have taken an opposite position regarding the restoration of VAT on burnt property, which is reflected, in particular, in the decision of the Supreme Arbitration Court of the Russian Federation of October 23, 2006 N 10652/06. The arbitrators confirm that writing off losses caused by a fire in the limited list of situations for VAT recovery established by Art. 170 of the Tax Code of the Russian Federation, not directly provided for.

Thus, the reflection in the accounting records of the write-off of materials burned during a fire in a warehouse, in this case, is made by the following entries:

Debit 94 - Credit 10 (primary documents: collation sheet of inventory results (INV-19 form), certificate from the State Fire Inspectorate about the fact of a fire);

Debit 91/2 - Credit 94 (primary documents: resolution of the State Fire Supervision authorities to refuse to initiate a criminal case, accounting certificate).

E. Vedenina,

accounting and tax expert