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The actual production cost is calculated as the difference between the costs actually incurred in the production of products (for the current period) and the costs attributed to work in progress. accounting entries: the actual cost is deducted from the Credit account. 20 to debit account 40, 43 or 90. If a share of the products is used for the company's own needs, they are credited at actual cost to the accounting records of such material assets.

At standard cost.

The method applies to:

mass production,
serial production,
production with a large range finished products.

The method is convenient when carrying out operational accounting of the movement of finished products, ensures the stability of accounting values and the same assessment in accounting and management accounting.

Accounting and valuation of work in progress: postings

Then the indicators are compared - thus deviations of the actual cost from the planned one are revealed. Accounting for finished products can be done in several ways:

Based on actual production cost.

The method is applied to the following situations:

single production,
small batch production,
production of mass products of a small nomenclature (only if the cost of production is stable every month).

In other cases this method it is difficult to use - the amount of many expenses taken into account when calculating the actual cost can only be found out at the end of the month, and finished products must be taken into account earlier.

The procedure for writing off work in progress (nuances)

At the same time, indirect costs are not allocated to the share of such WIP, but are included in full in the expenses of the current period (clause 2, article 318 of the Tax Code of the Russian Federation). This is the difference between the accounting and tax accounting procedures, since in accounting it is possible to write off all costs associated with WIP immediately to the expense side. For information on how to allocate expenses, read the material “How to divide income tax expenses into direct and indirect? ".

There is a controversial point regarding VAT accepted for deduction on the costs incurred for WIP that did not produce products.
According to the Ministry of Finance, stated in the letter dated March 29, 2012 No. 03-03-06/1/163, input VAT on WIP that did not produce products should be restored in tax accounting. However, paragraph 3 of Art. 170 of the Tax Code of the Russian Federation contains a closed list of situations requiring the restoration of input VAT, and the case of write-off of WIP is not named there.

Unfinished production

Attention

The process of calculating the result from marriage is as follows (schematically, without VAT):

Dt 10 Kt 28 - returned materials from defective products are credited.
Dt 76 Kt 28 - reflects the debt of the persons guilty of marriage (persons can be both individuals (employees) and legal entities (suppliers of low-quality raw materials, for example)).

As a result, at the end of the period, account 28 has a balance (usually a debit balance) showing the actual loss from the marriage. And this balance is subject to write-off Dt 20 (23) Kt 28, i.e.

WIP increases again, and then the cost of finished products. Results WIP write-off has its own characteristics if there are changes in the normal course of the production process.

Liquidation of construction in progress: tax risks

Comment: For serial and mass production, the method of accounting for finished products at actual production cost is hardly applicable due to the fact that the amount of many costs taken into account when calculating the actual cost can only be found out at the end of the month, and finished products must be taken into account earlier. Answers to common questions Question No. 1: What should be taken as a base in order to allocate the company's overhead costs? Answer: The basis for the distribution of overhead costs must be approved by each enterprise independently and fixed in the accounting policy.

Work in progress (wpp) in accounting

In the normal course of the process, the work in progress fixed at the end of the reporting period further forms the cost of products manufactured with its participation in the usual manner. However, in this process, deviations from its usual course may occur, and then the accountant faces the question of what to do with the “hanging” WIP? Write-off of WIP that did not produce products In commercial practice, there are quite often cases when an enterprise decides to terminate a production project, for example, to stop producing any type of product if it is not in demand on the market and production is assessed as unprofitable.
The specifics of the production cycle may be such that at the time of implementation of the decision to terminate the release, WIP is available. In such a situation, there will be some nuances for the purposes of accounting and tax accounting:

Accounting.

It is possible to estimate the balances of work in progress in several ways:

At actual cost (the method is applied to finished products). Most often, this method is used in individual (single) production.

At standard cost (planned).
The method is convenient in relation to mass and serial production, to which the method of estimating in the amount of direct costs is equally applicable, when the remaining indirect costs are attributed to the cost of finished products.

In terms of direct costs. In such situations, it is allowed to transfer direct costs exclusively to the price of materials, raw materials, semi-finished products.

At the cost of materials, semi-finished products and raw materials used to manufacture products.

Attribution of work in progress to losses

WIP on the cost of finished products. Marriage can be:

correctable - then the costs of correcting it can be calculated on cost accounts (for example, according to Dt 20) and then directed to the cost of finished products (Dt 40 (43) Kt 20);
irreparable - then the losses from marriage are calculated on account 28 "Marriage in production" and the main point in the calculation is the write-off of WIP for marriage: Dt 28 Kt 20 (23) - the costs of creating products (semi-finished products) recognized as an irreparable marriage are written off.

Noteworthy is the write-off of the final result of the calculation from account 28 (the account should not have a balance at the end of the period).

Important

On this basis, there are court precedents with the conclusion that it is not necessary to restore input VAT when writing off WIP to non-operating expenses. If, nevertheless, the input VAT is recovered, then the recovered amounts are included in other expenses. Learn more about VAT recovery in the material “VAT recovery nuances and what transactions are used in this case”.

IMPORTANT! As a result of the fact that in accounting the write-off WIP that did not produce products includes indirect costs, and in tax accounting indirect costs are included in the expenses of the current period, deferred tax liabilities (DLT) can be formed. Write-off of WIP during the liquidation of the enterprise WIP write-off during liquidation may resemble the write-off of WIP that did not produce products. A feature may be that the WIP residues identified during the inventory are usually sold.
The fundamental aspect will be the provisions of PBU 10/99. It is obvious that the costs of stopping the release of the product and writing off WIP on it will not bring obvious economic benefits to the enterprise in the future. Therefore, they should be charged to other expenses for accounting purposes. That is, the write-off of WIP in this case will be conducted by posting Dt 91.2 “Other expenses” Kt 20 (23, 25, 26). IMPORTANT! If the release of a discontinued product can be allocated to a separate segment (operational or functional), then the provisions of PBU 16/02 “On discontinued operations” should be applied to reflect information in the financial statements, including with respect to the write-off of WIP.

Tax accounting.

For the purposes of calculating income tax, WIP that did not produce products is written off as non-operating expenses in the amount of direct costs (clause 11, article 265 of the Tax Code of the Russian Federation).

Account Debit Account Credit Description Amount Document-base 20.01 23 Expenses of auxiliary production distributed to the main production (OP) Amount of expenses of this type going to OP Accounting statement-calculation 20.01 25 OP Accounting reference-calculation 40 20.01 Cost of the main production (finished products) Cost of finished products Accounting reference-calculation 90.02.1 20.01 Cost of work performed, services Cost of services Accounting reference-calculation 90.02.1 26 General business expenses (unallocated to OP) written off to cost implementation Amount of general business expenses Accounting statement-calculation Postings for write-off of WIP Below are the postings for writing off expenses for work in progress of the main activity.

Info

The objects of work in progress include raw materials, goods, products, semi-finished products, the processing of which has been started, but not completed. The correct calculation of the volume of work in progress of the organization is necessary to determine the adequate cost of finished products.

Consider the main WIP postings in accounting. Rice. 1 - The process of estimating work in progress Cost of work in progress and construction The cost of work in progress includes all costs that went directly to the processing of "work in progress" objects with direct cost accounting.

When taking into account the full cost of WIP, all costs incurred in a given period are included, both direct and indirect (overhead). The latter method is more common.

Alexandra Shevchenko, Commercial Director company "Ivaudit"

Every year, our company's auditors conduct audits in more than a hundred enterprises in the Ivanovo, Vladimir, Nizhny Novgorod and other regions. These businesses are different kind activities, they have different taxation systems, as well as features of accounting. In this regard, the tasks that are assigned to the auditor during the audit, the questions of chief accountants and business leaders that arise in the course of activities differ. But it happens that a question or a controversial situation that raises doubts of the chief accountant is of a massive nature.

Situation.

The organization has on its balance sheet an object of construction in progress, for which there is a certificate of state registration ownership of the unfinished building. However, due to the change in the project, the lack of conservation and partial destruction, given object cannot be used in activities.

Question.

Is it possible to write off this object from the balance sheet of the organization, if at the same time it is not physically dismantled due to the significant costs of liquidation? What is the procedure for accounting for the costs of dismantling an object if the object was previously written off in the accounting, and liquidated at a later period?

Auditors response.

Accounting.

In the situation under consideration, the organization has an object of construction in progress on its balance sheet. The organization does not plan to use this facility in future activities, i.e. the object will not be accepted as part of the fixed assets of the organization. It should be noted that at present there is no legislatively developed procedure for deregistration of objects of construction in progress. Therefore, in our opinion, one should by analogy be guided by the procedure provided for the write-off of fixed assets.

In accordance with paragraph 29 of PBU 6/01 "Accounting for fixed assets", approved by Order of the Ministry of Finance of the Russian Federation dated March 30, 2001 No. 26n, the cost of an item of fixed assets is written off from accounting in two cases:

- upon disposal of the object;

- in case of inability to bring economic benefits (income) to the organization in the future.

Disposal refers to the sale of a fixed asset, the termination of its use due to obsolescence or physical wear and tear, liquidation in the event of an accident, emergency, transfer in the form of a contribution to the authorized (share) capital, transfer under an exchange agreement, etc.

In the case under consideration, the organization does not intend to use the object of construction in progress in further activities. However, in our opinion, it is possible to talk about writing off this object from the register due to the inability to bring economic benefits only if it is impossible to receive any income from this object (for example, income from the sale of material assets obtained from dismantling and suitable for further use).

The procedure for formalizing the disposal of a fixed asset due to its liquidation is described in clauses 77,78,79 of the Guidelines for accounting for fixed assets, approved by Order of the Ministry of Finance of the Russian Federation of October 13, 2003 No. 91n. Upon liquidation of fixed assets, a commission is created, an act is drawn up for the write-off of an object of fixed assets.

When liquidating an object of construction in progress, a commission should also be created, the composition of which is approved by order of the head of the organization. The members of the commission must establish the reason for the write-off, namely, that the liquidated object cannot be used in further activities, because. cannot generate income, even when sold as goods and materials, scrap metal, etc.

In addition, when writing off an object of construction in progress, it should be borne in mind that all business transactions carried out by the organization must be documented with supporting documents. These documents serve as primary accounting documents on the basis of which accounting is maintained. According to Part 3 of Art. nine federal law dated December 6, 2011 N 402-FZ "On Accounting", the primary accounting document must be drawn up at the time of the transaction, and if this is not possible, immediately after its completion.

In other words, it is possible to write off an object of construction in progress only if there are documents confirming the fact of its liquidation, and only if the object is actually liquidated.

If this object is written off the register without liquidation, the inventory will reveal the difference between the credentials and the actual presence of this object. In accordance with the Order of the Ministry of Finance of the Russian Federation dated June 13, 1995 No. 49 "" On the approval of the Guidelines for the inventory of property and financial obligations"" the organization will have to capitalize this object.

Upon liquidation of an unfinished construction object, the “accumulated” value of the object, recorded on account 08-3, is included in other expenses, in debit 91-2 "Other income and expenses", sub-account "Other expenses".

Other expenses also include costs associated with the liquidation of an unfinished construction project. Material assets received as a result of the liquidation of the object are taken into account according to market value in correspondence with loan 91-1 "Other income and expenses", sub-account "Other income".

In the event that an organization decides to write off an object first, and then actually liquidate it, then for accounting purposes, the reflection of the costs of its dismantling will also be reflected in other expenses, i.e. on account 91.

Thus, in our opinion, the write-off of an object under construction without its actual liquidation is possible only if this object cannot be used for any other purposes (for example, dismantled and sold as materials). In other cases, such a write-off will be incorrect, since it may lead to inaccurate information about the property status of the organization.

Tax accounting.

According to sub. 8 p. 1 art. 265 of the Tax Code of the Russian Federation for the purposes of taxation of profits, non-operating expenses include the following expenses:

– for the liquidation of decommissioned fixed assets and for the write-off of intangible assets, including the amount of undercharged in accordance with due date useful use of depreciation;

– for the liquidation of objects of construction in progress and other property, the installation of which is not completed (expenses for dismantling, dismantling, removal of disassembled property);

– for the protection of subsoil and other similar works.

From the analysis of this norm, it follows that only the cost of liquidated fixed assets can be attributed to non-operating expenses, while in relation to liquidated objects of construction in progress, only the costs of dismantling, but not the cost of the liquidated object itself, are included in expenses.

Thus, in our opinion, the cost of the liquidated unfinished object is not included in the expenses. Only dismantling costs can be included in non-operating expenses by virtue of their direct indication in subpara. 8 p. 1 art. 265 of the Tax Code of the Russian Federation.

A similar opinion is that the cost of an unfinished object being liquidated is not taken into account for profit taxation purposes as part of the expenses of the organization, because not named in the list of expenses under sub. 8 p. 1 art. 265 of the Tax Code of the Russian Federation, expresses the Ministry of Finance of the Russian Federation in Letter No. 03-03-06 / 1/261 of 07.05.2007.

arbitration practice.

Arbitration practice on this issue in most cases supports the position of the tax authorities. So, in the Federal Arbitration Court West Siberian District, the case considered the situation when the Company wrote off on the basis of sub. 8 p. 1 art. 265 of the Tax Code of the Russian Federation, the cost of the liquidated object of construction in progress due to lack of funding. As the court pointed out, for the purposes of taxation of profits, only expenses related to the liquidation of objects of unfinished construction are accepted. The value of such an object itself does not reduce the taxable profit of the organization. The court also rejected the Society's reference to sub. 20 p. 1 art. 265 of the Tax Code of the Russian Federation, indicating that by virtue of paragraph 3 of Art. 252 of the Tax Code of the Russian Federation, the features of determining expenses incurred in connection with special circumstances are established by the provisions of Ch. 25 of the Tax Code of the Russian Federation. A special circumstance in this case is the liquidation of the object of construction in progress, and Ch. 25 of the Tax Code of the Russian Federation contains a special rule governing the allocation of expenses in the event of such liquidation, namely, sub. 8 p. 1 art. 265 of the Tax Code of the Russian Federation (that is, if there is a special rule, a reference to the general rule is unacceptable).

Thus, the very fact of attributing the value of the construction in progress to non-operating expenses is a tax risk. In addition, when considering a case in court, in addition to substantiating the need to liquidate construction in progress, the organization will need to provide evidence of the actual liquidation of the facility.

At the same time, the costs of dismantling an object of construction in progress can be recognized for the purposes of taxation of profits by virtue of the direct norm of subpara. 8 p. 1 art. 265 of the Tax Code of the Russian Federation.

How to formalize the liquidation of fixed assets and reflect in the accounting. How to reflect the liquidation of an unfinished construction object in accounting. How to take into account the write-off of an unfinished construction object when calculating income tax.

Question: On the balance sheet of the enterprise there was an unfinished building. Now the director says that he was removed from the cadastral register by the cadastral chamber, the building was demolished. That is, it turns out that I can remove it from the balance sheet, but I do not reduce the profit for the amount of the object, only for demolition costs? The cost of construction in progress is 1 million 300 thousand ., where to attribute these costs and what documents to ask the director?

Answer: Write off the cost of construction in progress in other expenses in accounting:

Debit 91-2 Credit 08

It is not necessary to reflect and formalize the liquidation of a fixed asset, because the property has not yet been taken into account as part of fixed assets on account 01 “Fixed assets”.
There are no special unified forms for writing off objects of construction in progress. Therefore, draw up the act in any form, taking into account the requirements established by part 2 of article 9 of the Law of December 6, 2011 No. 402-FZ. As a basis, you can take the forms used in the liquidation, sale and gratuitous transfer of fixed assets.

As for tax accounting, as you correctly pointed out, in accordance with the special rule established by paragraph 1 of Article 265 tax code RF, the organization has the right to take into account in the composition of non-operating expenses only the costs of liquidating the object of construction in progress. For example, dismantling, dismantling, removal of disassembled property. At the same time, the cost of liquidated property (including design and preparatory work) cannot be taken into account when calculating income tax. Such costs are not related to activities aimed at generating income, so they are not economically justified. Such a restriction is established in paragraph 1,.

Rationale

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

Situation: how to reflect in accounting the liquidation of an object in progress

Write off the cost of capital investments as other expenses. It is not necessary to reflect and formalize the liquidation of the fixed asset.

After all, the property has not yet been taken into account in the composition of fixed assets on account 01 "Fixed assets". Therefore, it is not necessary to create a commission, draw up an act on the write-off of a fixed asset and make entries in the inventory card.

The cost of building an object is taken into account on account 08 "Investments in non-current assets". Regardless of the reason for the disposal of the object of construction in progress, reflect this transaction by posting:

Debit 91-2 Credit 08
- written off the actual cost of construction in progress.

All transactions must be supported by supporting documents. Such a requirement is established in part 1 of Article 9 of the Law of December 6, 2011 No. 402-FZ.

There are no special unified forms for writing off objects of construction in progress. Therefore, draw up the act in any form, taking into account the requirements established by part 2 of article 9 of the Law of December 6, 2011 No. 402-FZ. As a basis, you can take the forms used in the liquidation, sale and gratuitous transfer of fixed assets.

Situation: how to take into account the write-off of an unfinished construction object when calculating income tax

The procedure for calculating taxes depends on the method of writing off the object of construction in progress.

liquidation. According to the special rule established by paragraph 1 of Article 265 of the Tax Code of the Russian Federation, the organization has the right to take into account as part of non-operating expenses only the costs of liquidating an object of construction in progress. For example, dismantling, dismantling, removal of disassembled property. At the same time, the cost of liquidated property (including design and preparatory work) cannot be taken into account when calculating income tax. Such costs are not related to activities aimed at generating income, so they are not economically justified. Such a restriction is established in paragraph 1 of Article 252 of the Tax Code of the Russian Federation. A similar conclusion is contained in the letters of the Ministry of Finance of Russia dated October 7, 2016 No. 03-03-06 / 1/58471, dated October 1, 2012 No. 03-03-06 / 1/512.

Upon liquidation of a fixed asset, an object of VAT taxation does not arise ().

Selling an object. In this situation, include income from sales in the base for calculating income tax. It can be reduced by the cost of creating the object. This follows from subparagraph 2 of paragraph 1 of Article 268 of the Tax Code of the Russian Federation. This position has been confirmed tax service(See, for example, Letter No. 20-12/12075.1 of the Federal Tax Service of Russia for Moscow dated February 28, 2005).

When selling an object, you need to accrue and pay VAT (subclause 1, clause 1, article 146 of the Tax Code of the Russian Federation).

Free transfer. Property worth more than 3000 rubles. present commercial organizations forbidden. There is an exception only for founding commercial organizations, if such an obligation is provided for in their charter. If the object is donated non-profit organization you need to sign a donation agreement. Such rules are established in paragraph 1 of Article 575 and the Civil Code of the Russian Federation.

With a gratuitous transfer, no income arises in tax accounting. The cost of the transferred property and the costs associated with its transfer should not be taken into account when calculating income tax. This procedure follows from the provisions of articles