Reflection of future expenses. Deferred expenses: accounting rules. Expenses and income of future periods. Deferred expenses in accounting policies

3.3.3. Writing off repair costs as deferred expenses One way to evenly attribute the costs of repair work to the cost of products (works, services) is to use a deferred expenses account. This method

Write-off of deferred expenses This operation includes deferred expenses as expenses that reduce the income tax base, the amount of which is calculated as follows: If at the time of closing the month in the accounts of deferred expenses

4.3. Accounting models for future income and their recognition as reported income One of the most important elements of the information subsystem for the formation of financial results related to the differentiation of income and expenses over time is information about future income

4.4. Principles for the formation of information on expenses of future periods as a regulator of the amount of profit As already indicated, the methodological principle of the temporal certainty of the facts of economic activity creates the need to apply the principle of differentiation

Appendix 5 Analytical data on the formation (recognition) of deferred income by objects

Appendix 6 Analytical data on the inclusion (recognition) of the corresponding part of deferred income in the income of the reporting organization

6.9. Basic accounting entries for account 97 “Deferred expenses” Deferred expenses are expenses incurred in the reporting period, but essentially related to future periods. The main example of such expenses is the cost of preparing and developing a new

Nikitina Ekaterina Alexandrovna,
Expert of the Legal Support Department of the company PRAVOVEST

What costs should be classified as deferred expenses in accounting? How to deal with such expenses in tax accounting? At what point can VAT be deducted? You will find answers to these questions in this article.

For example, an organization that does not create a reserve for expenses for the repair of fixed assets can, in its accounting policy, establish one of two ways to account for the costs of repairing fixed assets: 1) classify such costs as deferred expenses, and then gradually write them off over a certain period; 2) take into account the repair of fixed assets directly on the current cost accounts in full as the repairs are completed. The latter method has one drawback - the cost of production is formed unevenly, that is, it will be significantly higher in the month of expensive repairs. Thus, the procedure for accounting for future expenses provided for by the accounting policy affects the value of the cost of products (goods, works, services). Expenses recorded on account 97 are written off to the debit of cost accounting accounts (accounts 20, 23, 25, 26, 44, etc.) depending on the type of activity of the organization. The method of writing off deferred expenses should also be established in the organization's accounting policies.

The legislation provides for the following options for writing off “ongoing” expenses:

Insurance. Organizations that own vehicles are required to insure at their own expense the risk of civil liability that may arise as a result of causing harm to the life, health or property of others when using transport. The insurance company issues a compulsory motor liability insurance policy after paying the entire insurance premium (contribution) under the insurance contract, which is concluded only for a year. Thus, the policyholder will take into account the paid premium amount in account 97 in the part that falls on future periods. Let's assume that the organization transferred insurance premiums in the middle of the month. Then the portion of the contribution attributable to it must be included in current expenses, and the rest - in expenses of future periods. Then, starting from the next month, the organization will write off “continuing” expenses on a monthly basis in accordance with the method established in the accounting policy. Non-exclusive right to a software product. If an organization pays the cost of the program in a one-time payment, then the costs of its acquisition are reflected in deferred expenses. In the agreement with the copyright holder, the period for using the program may or may not be established. In the first case, the costs taken into account in deferred expenses are written off within a specified period to current expense accounts. In the second, the organization must first determine the useful life of the acquired program and approve it by order of the manager. Next you should proceed similarly to the first option. Vacation pay. It is possible that an organization does not create a reserve for upcoming vacation payments to employees, and the employee’s vacation period is several months. Then the entire amount of vacation pay must be proportionally distributed between these reporting periods. Consequently, part of the vacation pay relating to the next month is reflected in account 97, and then (when this month arrives) is included in the wage fund and, accordingly, in the cost of production.

One of the typical accounting errors is classifying prepayments for any goods (work, services) as deferred expenses. For example, account 97 reflects either a subscription to periodicals paid several months (year) in advance, or the rent transferred in advance. However, advance payment for inventories and other valuables (work, services) is not recognized as expenses of the organization. Therefore, before organizations provide a service, the advance payment will be a receivable and not an expense (especially for future periods).

note: in tax accounting, prepayment is also not included in expenses, regardless of which method of expense recognition the organization uses.

Many accountants are concerned about the question of at what point an organization can deduct input VAT on future expenses. Tax authorities believe that a company has the right to deduct tax in installments during the period for writing off “continuing” expenses as they are charged to current expense accounts. If, during a certain period, an organization attributes costs “in the prescribed manner to expenses accepted for deduction when calculating income tax in equal shares... then the amount of value added tax is subject to offset (reimbursement from the budget) in a share proportional to the amount of costs... written off in the current reporting period period for expenses."

Thus, tax authorities link the possibility of the right to a tax deduction for VAT with the moment of recognition of expenses for calculating the taxable base for income tax. However, Ch. 21 of the Tax Code of the Russian Federation does not contain such requirements for accepting VAT for offset and, moreover, does not establish any special rules for the application of tax deductions for expenses of future periods.

Therefore, VAT deductions for “continuing” expenses are carried out in the generally established manner while simultaneously meeting the following requirements of Art. 171, 172 Tax Code of the Russian Federation:

• purchased goods (works, services) are intended for use in transactions subject to VAT;
• there is a properly executed invoice;
• goods (work, services) are accepted for accounting.

Tax accounting

In tax accounting, the concept of “deferred expenses” does not exist. However, Ch. 25 of the Tax Code of the Russian Federation for certain types of expenses a special procedure for recognition in tax accounting has been approved (not at a time, but over a certain period). These include, for example:

From January 1, 2006, in the event that it is impossible to conclude from the terms of a completed transaction which period the expenses on it relate to, the organization will have to independently distribute these expenses between periods. Therefore, the taxpayer should establish the procedure for allocating such costs in its accounting policies. But if this has not been done, an addition can be made to it, which will come into force from the moment it is approved by order of the manager.

If an organization establishes the same method for distributing expenses for these transactions for tax and accounting accounting, it will bring both accounting closer together and avoid the application of PBU 18/02. However, this is not always possible. When accounting for expenses related to several accounting periods, you may encounter temporary differences. For example, an organization using the cash method insures its auto liability. In accounting, insurance costs, as noted earlier, will be distributed throughout the year. In the tax authorities, the organization will take into account the costs in full in the month of payment for the insurance policy, which will lead to a taxable temporary difference. By multiplying it by the income tax rate, the accountant will receive a deferred tax liability, which is reflected in the accounting records as the debit of account 68, the subaccount “Income Tax Calculations” and the credit of account 77 “Deferred Tax Liabilities”.

Since 2011, there have been changes in accounting legislation, which also affected the procedure for accounting for future expenses. A.V. talks about what exactly has changed in the legislation and how these changes are reflected in the 1C: Accounting 8 program. Yarvelyan (SiData LLC, St. Petersburg).

Since 2011, there have been changes in accounting legislation that affected, in particular, the procedure for recording expenses that occurred in one billing period, but related to several. Such expenses in accounting are usually referred to as “deferred expenses” (hereinafter referred to as FPR).

An innovation associated with the legislative changes described above is the asset type attribute. Its meaning is to determine which line of the balance sheet this expense should be included in. This attribute can take the following values:

The type of asset must be filled in at the time of balance sheet formation for all BPOs that have a debit balance on accounts 97 at the end of the reporting period.

If the type of asset is not filled in for a certain RBP, it will be included in line 1260 “Other current assets” of the balance sheet.

For accounting and write-off of RBP, this detail is not important. Changes in legislation did not affect the procedure for recognizing and writing off RBP, which remained the same in the program.

This, in particular, means that if, before generating reports, there is a need to somehow redefine the types of assets for recognized BPR, the values ​​of the corresponding details can be changed without reposting either the receipt documents or the write-off transactions of the BPR.

Since since 2011, organizations have the right to independently decipher the necessary balance sheet lines, the report form Balance sheet by default contains only main lines. String decryption can be configured using a special form Setting up decoding of individual balance sheet indicators. In this way, you can configure the display of the assets and amounts of the RBP - see fig. 2.

Rice. 2

You can also decipher the amount for each line of the balance using the button Decipher on the top command bar of the report.

When generating and automatically filling out the balance sheet (regulated report Accounting statements since 2011), the program makes it possible to decipher the values ​​of balance indicators (see Fig. 3).

Rice. 3

In order to check the correctness of filling out the type of asset in the BPR directory and analyze how these expenses will be displayed on the balance sheet, you can use a standard accounting report Subconto analysis, having previously configured it as follows:

1. Specify as the type of subconto Future expenses;

2. Specify as the first grouping Future expenses. Type of asset;

3. Specify as the second grouping Future expenses.

Other report parameters can be configured as needed. As a result, we obtain a picture that fully reflects the distribution of RBP between balance sheet assets, with a breakdown for each RBP (see Fig. 4).

Rice. 4

In a similar way, you can set up the balance sheet for account 97.

From the editor
About the procedure for reflecting future expenses in “1C: Accounting 8” in the case when expenses are taken into account at the time of payment and at the time of their occurrence, read in the reference book “Organizational Income Tax” in the “Taxes and Contributions” section on ITS:

In this material, which continues the series of publications devoted to the new chart of accounts, an analysis of account 97 “Future expenses” of the new chart of accounts is carried out. This commentary was prepared by Y.V. Sokolov, Doctor of Economics, Deputy. Chairman of the Interdepartmental Commission on Reforming Accounting and Reporting, member of the Methodological Council on Accounting under the Ministry of Finance of Russia, first President of the Institute of Professional Accountants of Russia, V.V. Patrov, professor of St. Petersburg State University and N.N. Karzaeva, Ph.D., deputy. Director of the audit service of Balt-Audit-Expert LLC.

The chart of accounts compiler provides examples of capitalization of current expenses relating to future reporting periods. This gives a very good basis for such capitalization:

• expenses incurred in a given reporting period, but relating to future reporting periods, must be allocated to those periods when, due to these expenses, income will arise or may arise.

And here we must make one significant addition:

• Expenses of future reporting periods include those expenses incurred that are no longer possible to be repaid in future periods.

It follows that account 97 “Deferred expenses” belongs to the group of financial distribution accounts and its peculiarity is that the amount of actual expenses incurred, usually money paid, turns out to be higher than expenses related to a given reporting period, i.e. .e.

A - B = C,

A- the amount of paid or accrued expenses;
B- expenses related to the reporting period when the expenses arose (A);
IN- expenses of future reporting periods.

For example, in almost all textbooks and, alas, not only in them, but also in practical life situations, examples are given of newspaper and magazine subscriptions, rent paid in advance, payment for telephone exchanges and radiotelephone services paid several months in advance, payment in advance interest on loans received and similar cases.

These cases have nothing to do with future expenses; the point is that in case of failure to fulfill their obligations, for example, to subscribe to newspapers and magazines, they must return the money received. The landlord, if he violates the terms of the contract, is naturally also obliged to return part of the unused rent, etc. and so on.

Consequently, in all cases where expenses were made and money (and other assets) were contributed to some counterparty (correspondent), then we are not talking about deferred expenses, as many accountants think, but about ordinary receivables.

This approach is laid down, although not in a completely definite form, in the new chart of accounts. Proof of this can be considered the fact that from the explanations to account 97 “Deferred expenses” the provision contained in the old chart of accounts was removed that this account “can reflect expenses associated ...... with the payment of rent for subsequent periods ......” . One cannot but agree with the list of types of future expenses given in the instructions for using the chart of accounts; it fits well into our concept. Confirmation of the correctness of our reasoning is the indication in paragraph 3 of PBU 10/99 that advance payment, advance payment, deposit, etc. are not recognized as expenses. Unfortunately, practitioners should keep in mind that in a number of cases they will have to defend this procedure for accounting for future expenses with tax officials, perhaps even in court.

The very idea of ​​deferred expenses is relatively new, although it traditionally dates back to the Florentine accounting practice (XIY century). It received wide recognition in the theory of dynamic balance, developed in the works of the German author E. Schmalenbach and our accountant, student of P. B. Struve - I. G. Nikolaev. The latter treated all assets, except cash, as deferred expenses. In fact, buying a car is an expense for any sane person, but the accountant considers the expense not the purchase of the car itself, but its depreciation.

In the theory of static balance, according to which the objects of accounting are property and liabilities, from which international financial reporting standards (IFRS) are based, in essence, there is no place for the category “deferred expenses”, because behind this article there is no property or liabilities, it is black hole in the asset. But in fact, this “hole” makes it possible to more clearly determine the financial results of the enterprise; this “hole” is the best evidence of the triumph of science over common sense. In accounting for real property and emerging liabilities, it is not deferred expenses, but in the process of managing financial results, this article exists; however, if we are talking about assessing the financial condition of an organization, analyzing its financial flows, deferred expenses should be excluded from the balance sheet.

Now the question arises: what should the accountant debit to account 97 “Deferred expenses”. After all, everything that is usually included, and we have listed it above, is subject to property tax. Based on the merits of the matter, we point out the need to reflect such expenses as net receivables. And our approach removes these objects from property taxation.

And account 97 “Future expenses” should include only those expenses that the organization incurred, and there is no one to reimburse them. These are primarily the costs of mining preparation, geological exploration and survey work; all costs associated with seasonality in production, seasonality of vacations, seasonal import of goods; land reclamation, repair of fixed assets; recruitment, acquisition of licenses, assignment of specialists, economic activities in the absence of sales, etc.

The peculiarity of all the listed expenses is that they were incurred by the organization and now, as a rule, cannot be reimbursed by anyone.

Hence, the accounting records are directed towards one goal - to capitalize the expenses incurred. This means that the debit of account 97 “Future expenses” collects all costs associated with mining, scientific, land processing, etc. works. In this case, resource accounts are credited: monetary and material assets. Thus, the balance sheet asset includes expenses, which, instead of expenses, are temporarily considered capital. But this capital is written off to cost accounts in accordance with the reporting periods to which they should be attributed. They can be written off either in relation to the periods themselves, if these are indirect expenses attributable to the reporting period, or they are direct expenses attributable to a certain volume of production. When written off, account 97 “Deferred expenses” is credited, and cost accounts related to this reporting period are debited.

The instructions for using the old chart of accounts stated that the periods during which deferred expenses “are subject to write-off to production (circulation) costs, etc. other sources are regulated by legislative and regulatory acts.”

The new instructions do not contain this provision, and in accordance with paragraph 65 of the regulations on accounting and financial reporting, organizations determine the deadlines for writing off deferred expenses independently.

Of the listed types of deferred expenses, we will dwell in more detail on two.

Concession of specialists

Sometimes, in a market economy, these operations become increasingly widespread; one organization, breaking the employment contract with its specialist, allows him to move to another company, which should compensate for the departure of such a specialist.

Such operations have become widespread in sports, but they are beginning to occur in other sectors of the national economy. However, the most common cases of “human trafficking” are the “sale” of football players, hockey players, volleyball players, etc. by one club to another club.

In this case, the one who sells makes a note:

Debit 51 “Current accounts” Credit 91.1 “Other income”,

and the one who buys

Debit 97 “Deferred expenses” Credit 51 “Current accounts”

Debit 91.2 “Other expenses” Credit 97 “Deferred expenses”

However, in this case, the organization (in our example, the club) will have to pay property tax.

Economic activity in the absence of sales

Often, especially at the beginning of work, the organization incurs costs, i.e. economic activity is in full swing, but during the reporting period they did not manage to do anything or did it, but did not manage to sell it, in this case, everything that was recorded during the reporting period on accounts 20 “Main production”, 23 “Auxiliary production”, 25 “General production expenses”, 26 “General business expenses”, 29 “Service production and farms” must be credited, and all costs collected for them must be shown in the debit of account 97 “Deferred expenses”.

And only as finished products are sold, the reduced costs will be debited from account 90.2 “Cost of sales” from account 97 “Deferred expenses”. The amount of write-off in this case should be proportional to the volume of sales for a given reporting period.

The above option is theoretically certainly correct. However, the question arises: will there really be production and sales in the future? There are thousands of registered companies, they have expenses, they can arise every day, and income is still expected later, but, as the great poet said, not without humor: “We waited for this for twenty years later, and then we calmed down.” Everyone can calm down on this, but not the accountant, because now he has to decide: where to write off the debit turnover of account 97 “Future expenses”? There is no choice, you will have to write off account 99 “Profits and losses” as a debit. So isn’t it easier to immediately write off expenses that are unlikely to pay off in the future to this account?

Thus, only relying on his professional judgment, the accountant must decide whether to write off these expenses immediately to the debit of account 99 “Profits and losses” and reflect them in that reporting period, or show them as a debit to account 97 “Deferred expenses” and then write off, as was shown above, if production and sales still take place, or write off as losses for those future periods to which, due to the lack of production, they are not related.

This choice is best reflected in accounting policies.

Issues of taxation of expenses recognized as deferred expenses in accounting are complex and ambiguous. According to paragraph 1 of Article 272 of the Tax Code of the Russian Federation, expenses are accepted for tax purposes in the reporting (tax) period to which they relate, regardless of the time of actual payment of funds and (or) other forms of payment.

The date of recognition in tax accounting of expenses for accepted work and services of a production nature is the date of signing by the taxpayer of the act of acceptance and transfer of services (work). However, it is necessary to take into account the legislator’s requirement to compare income and expenses that led or will lead to this income. “Expenses are recognized in the reporting (tax) period in which these expenses arise based on the terms of transactions (for transactions with specific deadlines) and the principle of uniform and proportional generation of income and expenses (for transactions lasting more than one reporting (tax) period) "Taking into account the provisions of the Tax Code (clause 1 of Article 272 of the Tax Code of the Russian Federation).

Consequently, many expenses that, according to accounting rules, are reflected in the “Deferred Expenses” account must be included in the tax base in the reporting period when they are actually incurred. However, in each specific case it is necessary to analyze the possibility of comparability of income received and expenses incurred.

), or 50 (cash). What about debit? We took the money and paid. The question arises: for what? So is it an expense or an asset?

The answer to this fundamental question is an accounting judgment that is embodied in accounting policies. My approach is this: if what you purchased can be sold (exchanged, pawned, etc.), we are talking about an asset. But when costs cannot be sold and cannot be converted into money, this is an expense.

Now costs need to be qualified based on current accounting standards. That is, one or another PBU. Let's say you received from the seller a primary document that lists purchases: raw materials, materials, goods, etc. Classify them as assets. The basis for this is the norms of PBU 5/01, dedicated to accounting. Because even with very poor quality, you can sell or exchange all this.

Costs related to deferred expenses have been written off gradually by accountants since Soviet times. This was common practice. Now the situation is different. When it comes not to assets, but to other expenses, the amount spent most often needs to be written off as a lump sum.

It is likely that the company will incur a loss as a result. I recommend keeping this in mind when drawing up your accounting policies for the next year. For example, write down the following phrase: current expenses are recognized as a lump sum at the time of their occurrence.

What is included in advances issued?

There are several categories of costs that were previously traditionally taken into account in account 97 “Deferred expenses”. But in reality, these are often advances issued. I will give two most typical examples.

The company paid for a subscription to a magazine or newspaper (six-monthly or annual, it doesn’t matter). At the moment when you transferred the money, the service to your organization has not yet been provided. Accordingly, there is no expense yet. There is an advance. You will write it off gradually as you begin to receive copies of the publication.

Or another example. The landlord, upon entering into a contract, demands payment for several months in advance. Usually within six months. Although it happens that they demand to pay rent for the whole year at once. You have incurred expenses, but for you this is not an expense, but an advance. After all, the service was not provided.

What are deferred expenses now? This is a very controversial issue. Let's try to figure it out.

Assets received for use must be taken into account on the balance sheet (clause 39 of PBU 14/2007). There is no special account provided for this. Therefore, the company needs to open it independently and consolidate it in its accounting policies. For example, this could be account 012 “Intangible assets received for use.”

Accordingly, such a computer program will not be included in the balance sheet. You will simply tell about it in an explanatory note.

And in order to write off the asset evenly, you can use account 97. Just so you don’t have to do the operation manually every month. The accounting program itself will automatically charge fees for non-exclusive rights to the purchased software.

Let's say you just bought a disk with a computer program, the terms of use were written on the packaging. You can determine the period for writing off expenses yourself, focusing on five years. Let me remind you that a license agreement that does not specify a term is considered to be concluded for five years (Article 1235 of the Civil Code of the Russian Federation). Therefore, it is logical to take this period as a basis.

In this case, the company enters into a mixed agreement, which contains elements of both a license agreement and a license agreement. Simply, at the time of activating the program when installing it on your computer, you check the box that you agree to the license terms. It is at this moment that the license agreement is considered concluded.

Although no one forbids immediately writing off the cost of the program as current expenses if its amount is insignificant, guided by the principle of rational accounting. Clause 6 of PBU 1/2008 “” allows you to act in this way.

Or, for example, your company paid for the program via the Internet without receiving a box with a disc. The approach here is the same as when purchasing a boxed version of the program.

The procedure for accounting for expenses for the acquisition, support and updating of computer programs depends on the schedule for making these payments. So, if these are periodic payments (), they should be included in the expenses of the reporting period and debited to the cost accounts. That is, to accounts 20, 25, 44 and others.

But payment for installation, adaptation or one-time modification of the program will already be a fixed payment. Such payments must be reflected by the user organization as deferred expenses using account 97 and written off during the term of the agreement (clause 39 of PBU 14/2007).

– How to account for property and liability insurance costs?
– Many people are accustomed to counting the costs of an insurance contract concluded for a period of more than a month as deferred expenses. But the amount transferred to the insurance company is nothing more than an advance. Therefore, the amounts of insurance premiums transferred to the insurance company should be removed from account 97 and transferred to a separate subaccount of account 76.

Long-term repair

– The company is planning long-term renovation of the building. How to write off incurred costs and reflect them on the balance sheet?
– Such costs are directly related to future reporting periods. But not a single PBU directly states how to account for funds spent on such repairs.

Therefore, I recommend recognizing them as deferred expenses. Pay attention to one more thing. In the case of long-term repairs, formal criteria are observed for recognizing the work performed as a fixed asset (clause 4 of PBU 6/01). However, it is impossible to identify overhauls in this way due to indirect signs. In particular, a separate inventory object does not appear. And paragraph 14 of PBU 6/01 does not allow changing the initial cost of a fixed asset as a result of repairs.

But repair costs need to be reflected in section I of the balance sheet, dedicated to non-current assets. If this indicator is significant for the company, then reflect it in a separate line. For example, “Long-term repair of fixed assets” under the group of articles 1150 “Fixed assets”, or 1160 (if the repair of an object rented out or leasing). If it is not significant, then like other non-current assets.

Vacation

– Sometimes employees’ vacations begin in one month and end in another. For example, vacation lasts from November 26 to December 8. How to write off expenses as part of vacation pay related to the second month?
– The entire amount of accrued vacation pay must be recognized in accounting immediately. And please note: starting from this year, you write off all vacation pay from the reserve (estimated liability) for their payment, recorded in account 96 “Reserves for future expenses.” This is the rule of PBU 8/2010.

True, if your company is small (not publicly traded), then you have the right to do without reservations. This means that you will take into account the entire amount of vacation pay as part of current expenses, say general business expenses. This allows you to do this in paragraph 3 of PBU 8/2010.

Accounting for deferred expenses

Deferred expenses are expenses incurred by the organization in the previous and/or reporting periods, but to be included in (works, services) in subsequent periods of the organization's activities.

Deferred expenses, in particular, include expenses related to:

preparatory work for production due to its seasonal nature;
development of new production facilities, installations and units;
land reclamation and implementation of other environmental measures;
repairs of fixed assets carried out unevenly throughout the year (when the organization does not create an appropriate reserve), etc.

Deferred expenses may also include:

Only services or work already consumed can be recognized as future expenses.

To account for expenses incurred in the reporting period, but subject to inclusion in the cost of production in subsequent periods of the organization’s activities, 97 “Deferred expenses” is used. Accounting for deferred expenses is reflected in the debit of account 97 “Deferred expenses” and the credit of accounts 10 “Materials”, 70 “Settlements with personnel for wages”, 60 “Settlements with suppliers and contractors”, 76 “Settlements with various debtors and creditors” and etc.

Deferred expenses are subject to write-off in the manner established by the organization (evenly by month, in proportion to the volume of production, etc.) during the period to which they relate.

When using the first method and depending on the purpose, the expenses recorded on account 97 “Deferred expenses” are written off monthly in the share related to the reporting month to the debit of the accounts for accounting for production costs (accounts 20, 23, 25, 26) and /or account 44 “Sales expenses”.

The procedure chosen by the organization for writing off deferred expenses must be reflected in the organization's accounting policy as an element of it.

Analytical accounting for account 97 “Deferred expenses” is carried out for each type of expense.

Expenses for repairs of fixed assets unevenly carried out by the organization itself (when the organization does not create an appropriate reserve) are initially recorded as a debit to account 97 “Deferred expenses” in correspondence with the accounts for materials, labor costs, etc.

Then these expenses are written off monthly from account 97 “Deferred expenses” to the debit of the accounts for accounting for production costs (accounts 20, 23, 25, 26).

Let's assume that the organization has incurred advertising expenses related to future reporting periods (for example, full payment has been made for the use of a billboard for six months to advertise its products).

After installing the billboard, advertising services are considered consumed, and advertising costs should initially be accounted for by debiting account 97 “Deferred expenses” in correspondence with account 60 “Settlements with suppliers and contractors.”

Then, these expenses can be written off every month for six months in the share related to the reporting month, to the debit of account 44 “Sales expenses”, with subsequent attribution of these expenses to the cost of sales (subaccount 90-2).

Accounting for expenses for the acquisition of licenses to carry out certain types of activities is reflected in the debit of account 97 in correspondence with account 76 “Settlements with various debtors and creditors.”

The acquisition of licenses is carried out in accordance with the requirements of Federal Law No. 128-FZ “On licensing of certain types of activities”.

A license is a special permit to carry out a specific type of activity subject to mandatory compliance with licensing requirements and conditions, issued by a licensing authority to a legal entity or individual entrepreneur.

The list of activities for which licenses are required is established by Art. 17 of the above Law. According to this Law, the validity period of a license cannot be less than five years.

Expenses for the acquisition of licenses during their validity period are written off monthly in the share related to the reporting month in the debit of accounts for accounting for production costs, with subsequent attribution of these expenses to the cost of sales (subaccount 90–2 “Cost of sales”).

Accounting for the costs of purchasing licenses and their write-off to production cost accounts can be reflected with the following entries:

At least once a year (usually before compilation), an inventory of deferred expenses should be carried out.

The inventory commission, based on documents, establishes the amount to be reflected in the deferred expenses account and attributed to production costs and/or sales expenses (or to the relevant sources of funds of the organization) within a documented period in accordance with the calculations and accounting policies developed in the organization .

To take into account the results of the inventory of future expenses, a unified form No. INV-11 “Act of Inventory of Future Expenses” is used.

This form is drawn up in two copies by the responsible persons of the inventory commission based on the identification of the balances of the amounts listed in the corresponding account from the documents, signed, and one copy is transferred to the accounting department, the second remains with the commission.

The act reflects the total amount of costs (expenses) incurred in a given reporting period or not completely written off in previous periods, but relating to future reporting periods. The date of actual expenses incurred is also indicated if they are one-time (one-time), or the date of completion of work if they are related to work on the development of new equipment, production and other work carried out over a certain period of time.

When automated processing of data for accounting for the results of inventory of future expenses, form No. INV-11 is generated by computer technology on paper and computer media.

Deferred expenses in 1C

Expenses relating to future periods

In the process of carrying out commercial activities, organizations incur expenses that, for one reason or another, cannot be included in the expenses of the current period, both for accounting and for profit tax purposes.

In accounting, such expenses are called deferred expenses. Account 97 “Deferred expenses” is intended for their accounting. In Chapter 25 of the Tax Code of the Russian Federation "organizations" the term "deferred expenses" is not used, but, based on the procedure for recognition for tax purposes, certain types of expenses are considered such in their essence.

The first question accountants often ask is: what expenses fall into the category of deferred expenses?

To answer this question, let us turn, first of all, to the Chart of Accounts for accounting the financial and economic activities of organizations and the Instructions for its application, approved by Order of the Ministry of Finance of Russia No. 94n. An approximate list of such expenses is contained in the characteristics of account 97 “Deferred expenses”, according to which those incurred in the current reporting period.

But the following can be considered expenses related to future reporting periods:

With mining and preparatory work;
with preparatory work for production due to its seasonal nature;
with the development of new production facilities, installations and units;
with land reclamation and implementation of other environmental measures;
with uneven repairs of fixed assets carried out throughout the year (when the organization does not create an appropriate reserve or fund), etc.

Let us immediately note that this list is not exhaustive (i.e. closed); it can be expanded and supplemented by the organization independently. For example, deferred expenses are recognized as amounts saved for the vacation period in that part that falls on the periods following the month of accrual; expenses for the acquisition of non-exclusive rights to computer programs for which a useful life period is established by an agreement with the copyright holder or by order of the manager, etc.

In recent years, accountants, when qualifying costs as expenses relating to future periods, are increasingly guided by the norms of Chapter 25 of the Tax Code of the Russian Federation. On the one hand, this makes it possible to reduce the risk of underestimating the tax base and, as a consequence, the amount of income tax payable to the budget. On the other hand, keeping accounting records of future expenses according to the rules allows you to avoid the occurrence of differences and reduce the complexity of accounting work. However, it should be taken into account that this approach is applicable only to those costs that are recognized as deferred expenses not only for profit tax purposes, but also for accounting purposes. For example, expenses for the development of natural resources can be taken into account as deferred expenses, but expenses for research, development and technological work that yield a positive result cannot, since in accounting such expenses are taken into account in the manner prescribed for intangible assets, with using account 04 (subaccount 2).

Accountants often make mistakes when they classify individual payments to counterparties as deferred expenses.

Typical ones include recognizing as deferred expenses the costs of paying for subscriptions to periodicals (including ITS disk), advertising in the media, annual subscription services for the provision of consulting services, Internet access, mobile communication services, etc. n. In fact, in all the cases listed above, there is a prepayment (advance payment) for the upcoming delivery of valuables and provision of services, which, in accordance with paragraph 3 of PBU 10/99, is not recognized as an expense.

The fact is that the main condition for qualifying these operations as leading to the recognition of an expense must be complete confidence that as a result of its commission there will be a decrease in the economic benefits of the organization (the third condition provided for in paragraph 16 of PBU 10/99). So, paying in advance does not mean that the organization will receive what it transferred for, since under certain conditions they can be returned to the payer. For example, according to clause 12 of the Rules for the distribution of periodicals by subscription (approved by Decree of the Government of the Russian Federation No. 759), a subscriber may refuse to fulfill the subscription agreement before the transfer of the next copy (copies) of the periodical. In this case, the subscriber is paid the subscription price for the undelivered copies.

A similar procedure is provided for in paragraph 62 of the Rules for the provision of local, intrazonal, long-distance and international telephone communication services (approved by Decree of the Government of the Russian Federation No. 310), according to which the subscriber can at any time unilaterally refuse to fulfill the contract, subject to payment of expenses actually incurred by the telecom operator.

Thus, payments for upcoming deliveries of valuables, performance of work, and provision of services should be taken into account as part of, and not as, expenses of future periods.

Accounting for deferred expenses in "1C: Accounting 8"

To summarize information about the availability and movement of deferred expenses, account 97 “Deferred expenses” is intended. Its use in the 1C: Accounting 8 program has a number of features. They are due to the fact that the program simultaneously maintains accounting and tax accounting for income tax, but using different charts of accounts. In this regard, account 97 is in each of these charts of accounts, but there are differences in their setup.

In the chart of accounts, two subaccounts 97.01 and 97.21 are opened for account 97. Click on the picture to enlarge.

Subaccount 97.01 “Labor expenses for future periods” is intended to summarize information about labor costs accrued in the current reporting period, but relating to the following reporting periods (for example, vacation pay amounts). Analytical accounting in this subaccount is carried out in the context of expense items (the "Future Expenses" directory) and specific employees (the "Individuals" directory).

Subaccount 97.21 “Other deferred expenses” is intended to summarize information about all other deferred expenses. Analytical accounting in this sub-account is carried out according to items of expenses of future periods.

In the chart of accounts for tax accounting (for income tax), 6 subaccounts are opened for account 97 (Fig. 2). Click on the picture to enlarge.

The purpose of subaccounts 97.01 and 97.21 is similar to the subaccounts of the same name in the chart of accounts. The only difference is that in subaccount 97.01, analytical accounting is carried out additionally by types of accruals in accordance with (transfer “according to Article 255 of the Tax Code”). The remaining subaccounts are specific. The peculiarity is that the information that is summarized on them is not reflected in accounting.

An exception is subaccount 97.02 “Future expenses for voluntary insurance of employees.”

The information summarized in this subaccount of the tax accounting chart of accounts is taken into account in accounting in subaccount 76.01.2 “Payments (contributions) for voluntary insurance of employees.”

Account 97.03 “Negative result from the sale of depreciable property” takes into account the amount of losses from transactions on the sale of depreciable property, which the organization can include in expenses that reduce the tax base in future periods in the manner prescribed.

Account 97.11 “Losses of previous years” takes into account the amounts of losses that the organization can take into account when determining the tax base in future periods in the manner prescribed.

Account 97.12 “Losses of previous years of service industries and farms” takes into account the amounts of losses determined and accounted for in accordance with Article 275.1 of the Tax Code of the Russian Federation.

In the system of analytical accounting of future expenses by expense item, the “Future Expenses” reference book (Fig. 3) occupies an important place, so it is important to learn how to use it correctly. Click on the picture to enlarge.

Tax accounting for expenses of future periods is characterized by one more feature: for the purposes of PBU 18/02, expenses are accounted for in the context of accounting types “NU” (tax assessment of expenses), “VR” (temporary difference in the estimate of expenses) and “PR” (permanent difference in estimating consumption).

The directory is configured as hierarchical, that is, individual items can be combined into groups, which makes it easier to work with the directory when there is a large range of expense items or when working with the directory for different users.

Each expense item is described by a set of details necessary for automated write-off in various types of accounting. Let's consider their purpose in more detail.

The “Type of RBP” detail indicates the expense attribute for tax accounting purposes for income tax.

The attribute value is selected from the list:

Development of natural resources;
voluntary life insurance;
insurance for medical expenses;
insurance in case of employee death or disability;
negative result from the sale of depreciable property;
others.

The “Method of writing off expenses” indicates which algorithm is used to write off expenses: “By month”, “By day” or “In a special order”.

The “By Months” write-off method is based on counting the total number of write-off months. In this case, the amount of expenses to be written off in the current month is determined as the quotient of the amount of unwritten expenses divided by the remaining write-off period (in months) by the duration of the write-off in the current month (in months).

The “By Days” write-off method is based on counting the total number of days of write-off. In this case, the amount of expenses to be written off in the current month is determined as the quotient of the amount of unwritten expenses divided by the remaining write-off period (in days) by the duration of the write-off in the current month (in days).

We illustrate the difference in write-off algorithms with the following example.

Example 1

The expense of future periods in the amount of 1,000 rubles was taken into account. The period for writing off expenses is from February 15 to May 14. It is necessary to calculate the amount to be written off in each month of the period.

Write-off method "By month"

The total number of write-off months is: February (28 - 15 + 1) / 28 + March 1 + April 1 + May 14/31 = = 0.5 + 1 + 1 + 0.451613 = 2.951613.

Amount to be written off for a full month (for reference): RUB 1,000. / 2.951613 = 338.80 rub.

FEBRUARY

- remaining write-off period - 2.951613 months;
- duration of write-off in the current month - 0.5 months;
- the amount of the RPB to be written off in the current month is: RUB 1,000. / 2.951613 months x 0.5 months = 169.40 rub.

MARCH

The amount of unwritten off deferred expenses is 1,000 - 169.40 = 830.60 rubles;
- remaining write-off period - 2.451613 months;
- the amount of the RPB to be written off in the current month is: 830.60 rubles. / 2.451613 months x 1 month = 338.80 rub.

APRIL

The amount of unwritten off deferred expenses is 1,000 - 169.40 - 338.80 = 491.80 rubles;
- remaining write-off period - 1.451613 months;
- duration of write-off in the current month - 1 month;
- the amount of the RPB to be written off in the current month is: 491.80 rubles. / 1.451613 months x 1 month = 338.80 rub.

Amount of unwritten off deferred expenses 1,000 - 169.40 - 338.80 - 338.80 = 153.00 rubles;
- remaining write-off period - 0.451613 months;
- duration of write-off in the current month - 0.451613 months;
- the amount of the RPB to be written off in the current month is: RUB 153.00. / 0.451613 months x 0.451613 months. = 153.00 rub.

Total amount of expenses written off: 169.40 + 338.80 + + 338.80 + 153.00 = 1,000 rubles.

Write-off method "By days"

Amount to be written off per day (for reference): RUB 1,000. / 89 = 11.235955 rub.

FEBRUARY

The amount of unwritten off deferred expenses is RUB 1,000;
- remaining write-off period - 89 days;
- the amount of the RPB to be written off in the current month is: RUB 1,000. / 89 days x 14 days = 157.30 rub.

MARCH

The amount of unwritten off deferred expenses is 1,000 - 157.30 = 842.70 rubles;
- remaining write-off period - 75 days;
- duration of write-off in the current month - 31 days;
- the amount of the RPB to be written off in the current month is: RUB 842.70. / 75 days x 31 days = 348.32 rubles.

APRIL

The amount of unwritten off deferred expenses is 1,000 - 157.30 - 348.32 = 494.38 rubles;
- remaining write-off period - 44 days;
- duration of write-off in the current month - 30 days;
- the amount of the RPB to be written off in the current month is: 494.38 rubles. / 44 days x 30 days = 337.08 rub.

The amount of unwritten off deferred expenses is 1,000 - 157.30 - 348.32 - 337.08 = 157.30 rubles;
- remaining write-off period - 14 days;
- duration of write-off in the current month - 14 days;
- the amount of the RPB to be written off in the current month is: 157.30 rubles. / 14 days x 14 days = 157.30 rub.

Total amount of expenses written off: 157.30 + 348.32 + 337.08 + 157.30 = 1,000 rubles.

It is easy to notice that with the same total amount of expenses and duration of write-off, the amounts written off in each month using different methods differ. According to the developers of the 1C: Accounting 8 program, the “By Months” write-off method is more universal, it provides the same calculation scheme if the total duration of the write-off is a multiple or non-multiple of an integer number of months, therefore it is proposed by default as a method of writing off expenses when entering a new element into the "Future Expenses" directory. At the same time, please note that in relation to certain types of expenses, the Tax Code of the Russian Federation prescribes the use of only the “By day” write-off method. In particular, in this order it is necessary to write off the costs of compulsory and voluntary insurance, since this is directly established in paragraph 6.

The write-off method “In a special order” is intended only for predetermined expense items called “RBP for wages”, “RBP for unified social tax”, “RBP for insurance contributions for compulsory pension insurance of the Pension Fund of the Russian Federation” and “RBP for contributions to the Social Insurance Fund from accidents” at work and occupational diseases", as well as for such deferred expenses that the accountant wants to write off manually. Moreover, all these predefined elements are intended exclusively for use of the 1C: Accounting 8 program in conjunction with the 1C: Salary and Personnel Management 8 program.

The “Amount” attribute indicates the amount of expense for future periods, and the “Beginning of write-off” and “End of write-off” details indicate the duration of the write-off of the expense.

To automatically generate transactions in the details "Account BU" and "Account NU", "Subconto 1 (BU)", "Subconto 2 (BU)", "Subconto 3 (BU)" and "Subconto 1 (NU)", "Subconto 2 (NU)", "Subconto 3 (NU)" (in the "Analytics" group of details) indicate the account and analytical characteristics for writing off expenses of future periods, respectively, in accounting and tax accounting.

There are peculiarities in using the reference book “Future Expenses” for analytical accounting on subaccounts 97.03, 97.11 and 97.12 of the tax accounting chart of accounts. They are due to the fact that losses, information about which is summarized in these sub-accounts, are not reflected in a special way in accounting. In this regard, the fields with information about the account and write-off analytics for accounting purposes for such a directory element are not filled in.

In addition, when reflecting losses on the debit of subaccounts 97.03, 97.11 and 97.12, it is necessary to enter two entries: one for the accounting type “NU”, the second for the same amount, but with a minus sign and for the accounting type “BP”. These entries must be entered before performing income tax calculations using the document “Month Closing” in order for the program to reflect the deferred tax asset in the accounting records using the temporary difference by posting to the debit of account 09 “Deferred” and the credit of account 68.04.2 “Tax Calculation” at a profit".

Performing calculations and preparing certificates

Monthly calculations and write-offs of deferred expenses in the 1C: Accounting 8 program are carried out automatically using the “Month Closing” document. At the same time, in order to write off expenses accounted for in subaccount 97.21 of the chart of accounts of accounting (in subaccounts 97.03 and 97.21 of the chart of accounts of tax accounting for income tax), it is necessary to select the checkboxes in the columns "BU" and "NU" for the action "Write off deferred expenses" , and to write off future expenses for voluntary insurance (from subaccount 76.01.2 of the chart of accounts for accounting and subaccount 97.02 of the chart of accounts for tax accounting) - check the boxes for the action "Calculation of insurance expenses".

All transactions subject to accounting and tax accounting must be documented. When making calculations, such documents are an accountant’s certificate, which can be drawn up, including in the form of a calculation certificate. To draw up a calculation certificate for writing off deferred expenses, you must open the “Print” submenu at the bottom of the document form and select the “Write off deferred expenses” item.

The calculation certificate explains how the amount of expenses for future periods written off in the current period was calculated, and how the expenses were written off in the accounting records.

In particular, the calculation certificate presented in Figure 4 justifies the calculations for writing off deferred expenses for February 2014 in relation to example 1 discussed above. Click on the picture to enlarge.

The calculation certificate is prepared separately for accounting purposes, tax accounting for income tax, as well as for the purposes of PBU 18/02. The selection of output data is made in the form of setting up report parameters, opened by clicking the "Settings" button on the toolbar (Fig. 5). Click on the picture to enlarge.

Example 2

In February, the organization carried out repairs of fixed assets using its own production for repairs. The cost of production according to accounting data is 10,000 rubles. According to tax accounting data, the cost of production is 9,000 rubles.

The difference in assessment represents a temporary difference in the amount of RUB 600. and a permanent difference in the amount of 400 rubles.

According to the manager's order, repair costs are to be included in expenses for 6 months, starting in March.

Figure 6 shows the Certificate of calculation of write-off of deferred expenses for March, containing data for the purposes of PBU 18/02. To enlarge the image, click on the picture.

It can be seen that in addition to tax accounting data, the certificate includes data on calculations for temporary and permanent differences in the assessment of expenses.

The program saves the completed calculations in special registers, so you can create certificates based on the calculation results not only at the time of directly working with the “Month Closing” document, but also later by selecting the appropriate item in the “Certificates-Calculations” submenu of the “Reports” menu of the main menu of the program.

Deferred expenses account

Order of the Ministry of Finance No. 186n introduced two main changes to the definition of the concept of “Future expenses” (hereinafter referred to as FPR):

1. There is no longer a separate line “Deferred expenses” in the balance sheet.
2. RBP are now written off in the same way as the cost of assets of this type.

Now paragraph 65 of the Regulations on accounting in the Russian Federation, approved by order of the Ministry of Finance No. 34n (hereinafter referred to as the Regulations) reads as follows: “Costs incurred by the organization in the reporting period, but relating to the following reporting periods, are reflected in the balance sheet in accordance with the conditions recognition of assets established by regulatory legal acts on accounting, and are subject to write-off in the manner established for writing off the value of assets of this type.”

From the above it follows that the concept of “deferred expenses” does not exist in accounting. But here a legislative issue arises. There is no concept, but the account is still listed in the Chart of Accounts for accounting the financial and economic activities of organizations and the Instructions for its application, approved by Order of the Ministry of Finance No. 94n. Looking at PBU 10/99 (namely, clause 18), you can read the following: “Expenses are recognized in the reporting period in which they occurred, regardless of the time of actual payment of funds and other form of implementation (assuming the temporary certainty of economic facts activities)". And paragraph 19 of this provision confirms that in accounting there is still equal recognition of expenses.

It turns out that the only thing that has changed in accounting is that now we do not highlight BPO as a separate line in Form No. 1. It would seem to be logical, because the new balance sheet form does not provide for such a line. And it seems like a weight off my shoulders. But here the question arises, in which line of the form to include this numerical indicator. Many experts believe that balance 97 should be classified among others. However, those who attribute RBP to “inventories” on line 1210 will not be mistaken. Perhaps someone will decide to object, because it is customary to classify as industrial inventories only those amounts that are indicated in the methodological recommendations for accounting for inventories. But in this case, no changes were made to PBU 4/99 “Accounting statements of an organization.” And according to paragraph 20 of this PBU, the numerical indicators of “Deferred Expenses” are included in the group of items “Inventories”. Therefore, it is worth amending the accounting policy to reflect in it a detailed mechanism for accounting and reporting this type of expense.

By the way, the organization has the right, prescribed in paragraph 7 of PBU 1/2008 on the basis, regarding the accounting of non-identifiable objects, in particular, with regard to contributions to a self-regulatory organization. After all, we are talking about quite significant amounts of up to 30 million rubles. After we have done all this, the “we love” inventory appears. The only thing we should be interested in this time is RBP, since it is necessary to reconsider the composition of expenses. And since it concerns accounting policies, let’s look at paragraphs 14 and 15 of PBU 1/2008 “Accounting Policies of an Organization” and see that you can leave on the balance sheet only those assets that are allowed by regulatory legal acts. All other balances on account 97 are subject to a one-time write-off to account 84 “Retained earnings (uncovered loss).” If you decide that this approach is illogical (and the desire to write off everything as expenses is quite understandable), and go your own way of accounting for these expenses, then in the future you may have disputes with the inspectorate and, as usual, you will face a fine for violating the rules accounting and distortion of reporting (clause 1 of article 120 of the Tax Code of the Russian Federation, article 15.11 of the Code of Administrative Offenses of the Russian Federation).

In the balance sheet, the form of which is approved by Order No. 66n of the Ministry of Finance of Russia, the balance of account 97 can be reflected in line 1260 “other current assets”

In fairness, it is worth noting the following: we believe that many of the expenses attributed to account 97, in fact, did not represent deferred expenses. Of course, their list, defined by the Chart of Accounts, is open, and the enterprise has the right to choose which expenses it will take into account as the BOP. Expenses for licenses, upcoming vacations and insurance payments - such expenses are inherently current when the organization receives income. The changes brought clarity to the formation of accounting profit (loss). In practice, many expenses were charged to account 97 in order to bring accounting and tax accounting closer together.

Example

On January 1st. on account 97 there is a property insurance balance in the amount of 36,000 rubles. These expenses were written off as a debit to account 26, since the administrative building was insured until August 31. Since Order No. 186n of the Ministry of Finance, the following entries were made in the accounting records:

01/31/2014:
Debit 26 Credit 97
– 4,500 rub. – written off RBP for January;
Debit 90 Credit 26
4,500 rub. – closing the month with direct costing.
02/28/2014:
Debit 26 Credit 97
– 4,500 rub. – written off RBP for February;
Debit 90 Credit 26
– 4,500 rub. – closing the month with direct costing.
03/28/2014:
Debit 90 Credit 97
– 9000 rub. – reversal of the financial statement due to a change in accounting policy (the initial balance was restored.);
Debit 97 Credit 84
– 36,000 rub. – reversal of RBPs not provided for by regulatory legal acts.

Let’s immediately make a reservation that some expenses remain on account 97.

Here is their list:

Expenses incurred in connection with upcoming work (clause 16 of PBU 2/2008 “Accounting for construction contracts”);
rights to use intangible assets, when paying for the granted right to use the results of intellectual activity or means of individualization, made in the form of a fixed one-time payment (clause 39 of PBU 14/2007 “Accounting for intangible assets”);
additional expenses for loans and credits (clause 8 of PBU 15/2008 “Accounting for expenses for loans and credits”); accrued interest on the amount (clause 15 of PBU 15/2008);
accrued interest and (or) discount according to (clause 16 of PBU 15/2008).

Regarding the second point, it is worth noting separately that if the validity period of the agreement cannot be determined, then this license agreement cannot be classified as a BPR. Let us recall that the determination of deadlines for this type of obligation is considered taking into account paragraph 4 of Article 1235 of the Civil Code of the Russian Federation.

In addition, we will change the data in accounting. But let’s immediately make a reservation that small enterprises, in accordance with PBU 1/2008, have the right not to make the adjustments set out below and to apply a prospective change in accounting policy. All other organizations will have to reflect in the Profit and Loss Statement the turnover on account 84 related to the change in accounting policy in the line “Result from other operations not included in the net profit (loss) of the period.” This operation will need to be performed both for the reporting period (Q1) and for the period of the previous year similar to the reporting period (Q1). You can also advise that the facts of innovations and the organization’s decisions on this issue be described in the explanations to the annual financial statements for 2014. But, most likely, the Ministry of Finance will still give its explanations on the current situation by the end of the year.

Reserves for vacation pay

The provisions of PBU 8/2010 may not be applied by small businesses, with the exception of issuers of publicly offered securities.

Many enterprises in their financial and economic activities did not create reserves for vacation pay. And the amounts of expected payments to employees due for subsequent periods were attributed to account 97. At the moment, the situation has changed, since paragraph 72 of the Regulations was declared invalid by order No. 168n, and a new PBU 8/2010 “Estimated liabilities, contingent liabilities and contingent assets" (No. 19691). And, therefore, as of January 1, the balances on account 97 “Upcoming vacations” should be written off to account 84.

In connection with the above reasons, at the moment there are two different opinions on how to take into account the costs of the upcoming vacation of employees.

The first, easier to understand and practically implement, says: all vacations are included in current expenses. This position is supported by the last paragraph of Article 136 of the Labor Code of the Russian Federation, which obliges people to pay for vacation no later than three days before it starts. In Chapter 25 of the Tax Code of the Russian Federation there is no such concept as “Future expenses and the method of accounting for them.” And small businesses are given the right not to apply PBU 8/2010, indicating their choice in the accounting policy (clause 3 of PBU 8/2010).

The second opinion is that reserves for vacation pay have become mandatory. These expenses can be brought into compliance with the conditions described in paragraph 5 of PBU 8/2010.

Namely:

A) the organization has an obligation resulting from past events in its economic life, the fulfillment of which the organization cannot avoid. In the event that a company has doubts about the existence of such an obligation, it recognizes a provision if, as a result of an analysis of all circumstances and conditions, including the opinions of experts, it is probable that the obligation exists;
b) a decrease in the economic benefits of the organization necessary to fulfill the estimated liability is likely;
c) the amount of the estimated liability can be reasonably estimated.

Since this paragraph works, we must also fulfill the requirements of paragraph 8 of the above PBU: “Estimated liabilities are reflected in the account for reserves for future expenses. When recognizing an estimated liability, depending on its nature, the amount of the estimated liability is attributed to expenses for ordinary activities or other expenses, or is included in the value of the asset.”

Which opinion you support is up to you. Officials have not yet expressed their opinion on this matter. In tax accounting, everything remains the same - we are guided by Article 272 of the Tax Code of the Russian Federation.

Deferred expenses in the balance sheet

Which line of the balance sheet should reflect the balance of deferred expenses:

Dredging work for field work;
- product certification?

Is it necessary to show the movement of these debts in Explanations No. 5 to the accounts receivable balance sheet?

The form (approved by Order of the Ministry of Finance of Russia No. 66n “On Forms of Accounting Reports of Organizations”), which must be used when submitting annual financial statements, does not provide lines for reflecting the balance of account 97 “Deferred Expenses”. This is explained by the fact that expenses incurred by the organization in the reporting period, but relating to the following reporting periods, are reflected in the balance sheet in accordance with the conditions for recognition of assets established by regulatory legal acts on accounting, and are subject to write-off in the manner established for writing off the value of assets of this type (clause 65 of the Regulations on accounting and financial reporting in the Russian Federation, approved by Order of the Ministry of Finance of Russia No. 34n).

In other words, costs recorded on account 97 as deferred expenses that comply with the conditions for recognition of a certain asset established by regulatory legal acts on accounting (PBU 6/01 “Accounting for fixed assets”, PBU 5/01 “Accounting for inventories”, PBU 14/2007 “Accounting for intangible assets”, etc.), are reflected in the balance sheet as part of this asset and are subject to write-off in the manner established for writing off the value of this asset (letter of the Ministry of Finance of Russia No. 070206/220).

It is important to understand that the correspondence in this case will not be direct, but by analogy. After all, if the costs on account 97, for example, fully comply with the conditions for recognizing fixed assets, they should then have been accounted for as a fixed asset, and not as deferred expenses.

Thus, the accountant’s algorithm for analyzing expenses recorded on account 97 should be as follows. First he must determine whether the recorded costs can be considered an asset. Then, if the cost can be considered as an asset, it is necessary to determine which type of asset it is most similar in its characteristics to. If the costs do not meet the conditions for recognition of the asset, they should be taken into account as part of the costs of the current period.

The principles of recognition of assets in accounting are set out in the Concept of Accounting in Russia, approved by the Methodological Council on Accounting under the Ministry of Finance of the Russian Federation, the Presidential Council of the IPB of the Russian Federation (hereinafter referred to as the Concept).

An asset is an economic means over which an organization has gained control as a result of accomplished facts of its economic activity and which should bring it economic benefits in the future (clause 7.2 of the Concept). Future economic benefits are the potential of assets to directly or indirectly contribute to the flow of cash into the organization (clause 7.2.1 of the Concept).

That is, an object (cost result) is an asset if it can contribute to the flow of cash into the organization and the organization can control this object.

In this case, control of an object should be understood as the ability of an organization to freely dispose of this object, for example, sell or exchange for another object.

An asset is recognized in the balance sheet when it is likely that the organization will receive economic benefits in the future from this asset and when its value can be measured with a sufficient degree of reliability (clause 8.3 of the Concept).

Costs are recognized as an expense of the reporting period when it is obvious that they will not bring future economic benefits to the organization or when future economic benefits do not meet the criterion for recognizing an asset in the balance sheet (clause 8.6.3 of the Concept).

Based on these principles, consider the costs listed in the question:

1. Product certification. These costs cannot be recognized as an asset because they will not bring any future economic benefits to the organization. Therefore, they should be taken into account as part of current expenses.
2. Dredging work carried out for work on the field. Such work indirectly contributes to obtaining future economic benefits, since without them it is impossible to develop the field. But the organization cannot control this object (the result of dredging). If, for example, for some reason it refuses to develop a field, it will not be able to sell the result of the dredging work to another organization. Therefore, it is not an asset, but an expense.
3. The right to lease a land plot purchased at an auction.

This right can bring future economic benefits from the lease of a land plot, and limits the access of other persons to such economic benefits (they cannot enter into a lease agreement for this land plot). In addition, this right does not have a material form. Thus, it most closely corresponds to the conditions for the recognition of intangible assets established in paragraph 3 of PBU 14/2007 “Accounting for intangible assets”.

But the organization cannot freely dispose of this right. She can only use it or not use it. The organization cannot transfer this right to another person or sell it. Therefore, such a right cannot be recognized as an asset. Therefore, the cost of purchasing the leasehold right at auction is a current cost.

Thus, the costs listed in the question are not reflected in the balance sheet and should be shown as expenses in the income statement. These expenses are also not reflected in the notes to the balance sheet and profit and loss account. In accounting, they need to be written off from account 97 as current expenses. After all, only expenses that meet the criteria for asset recognition should now be taken into account in this account.

Write-off of deferred expenses

This operation includes deferred expenses as expenses that reduce the income tax base, the amount of which is calculated as follows:

If at the time of closing the month there are debit balances in the deferred expenses accounts in accounting and tax accounting, then the amount of write-off of deferred expenses is calculated according to the rules specified in the analytics based on the “Deferred Expenses” directory.

Deferred expenses include preparatory costs associated with income that will or may be received in the future, for example, for seasonal work. Methods for writing off deferred costs should be sought in several accounting regulations. For example, payments for the right to use the results of intellectual activity carried out on the basis of a license agreement are reflected as deferred expenses and written off during the term of this agreement (clause 39 of PBU 14/2007). As a rule, write-off occurs evenly.

Example

In January of the reporting year, Aktiv CJSC acquired the right to use the computer program. The license agreement states that the software must be used for three years. The cost of paying for the right to use the program amounted to 18,000 rubles. (one-time payment).

When paying, the Aktiva accountant made the following entry:

Debit 60 Credit 51
– 18,000 rub. – payment has been made under the license agreement;
Debit 97 Credit 60
– 18,000 rub. – a fixed one-time payment for using the program is included in deferred expenses;
Debit 012
– 18,000 rub. – the right to use an intangible asset is reflected in off-balance sheet accounting.

Every month during the validity of the agreement for the use of the program, the Aktiva accountant must make the following entries:

Debit 20 (26, 44, …) Credit 97

– 500 rub. (RUB 18,000: 3 years: 12 months) – part of the fixed payment has been written off.

For 12 months of the reporting year, 6,000 rubles will be written off. (500 rubles * 12 months). In the balance sheet for the reporting year, line 1210 must reflect the unwritten off portion of expenses in the amount of 12,000 rubles. (18,000 – 6000).

Expenses under a construction contract incurred in connection with upcoming work are also taken into account as deferred costs (clause 16 of PBU 2/2008).

To do this, two conditions must be met:

Costs can be reliably determined;
in the reporting period in which the costs arose, it is probable that the contract will be concluded.

If these conditions are not met, expenses are recognized in the period of their payment (clause 15 of PBU 2/2008). And costs incurred for upcoming work under the contract are not included in the amount of costs incurred as of the reporting date (clause 21 of PBU 2/2008).