Accounting for workwear in an organization: accounting and tax. Accounting info Instructions for establishing workwear in 1c

The regulations for accounting for workwear are as follows:

1. To correctly account for workwear, it is important to correctly reflect the arrival of workwear:
2. Check . The accounting account for workwear in the warehouse is 10.10, in production – 10.11.1. Accounting accounts can be checked in the information register “Item Accounting Accounts” (All functions – Information Registers):
   
3. Generate a document “” for issuing workwear. In 1C, you can use the entry of write-off of workwear based on receipt:
   
4. An important point is to correctly fill out the “Intended Use” directory:
   
   and choose the right way to reflect expenses:
   
5. Close the month and check the repayment of the cost of workwear and special equipment, as well as the formation of temporary differences in 1C (Fig. 10):
   If during the reporting period there were turnovers on accounts 10.10 and 10.11, then the item “Repayment of the cost of workwear and special equipment” appears in the list of routine operations. This item can be added manually in the routine operations log.

Setting up write-off of workwear

Now a little about the features of the reference book “Purpose of use” of workwear in 1C 8.3. In our example, we capitalized two item items with one receipt document: “Worker’s overalls” and “Mittens.” These elements differ in their useful life. The overalls are supposed to be used for a year, and the mittens are issued for 3 months.

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In order to correctly take into account costs in all types of accounting, both in accounting and in NU, we will create for them different objects in the “Purpose of Use” directory with different names. For the overalls in our example, we will choose the linear method of paying off the cost:

and for mittens – “Repay the cost upon transfer to operation”:

We will create one document “Transfer of materials for operation” for the overalls and a similar one for the mittens. Let's compare the wiring.

For mittens:

For overalls:

What do we see? There is a difference, it lies in the fact that for the overalls in the posting of debit 25 of account and credit 10.11.1, the cost in accounting is zero. But in tax accounting both debit and credit appear the amounts of temporary differences (TD).

In the future, temporary differences will decrease until they are completely written off (for all 12 months they will be written off to zero, also automatically). The monthly write-off of the cost of workwear is carried out similarly to the calculation of depreciation through the routine operation “Repayment of the cost of workwear and” at the end of the month.

It is important to remember that repayment begins in the month following the month of capitalization. In our example for overalls, repayment will begin in March:

The cost of the mittens will be written off immediately in February according to the chosen method:

Checking the calculation of the cost of workwear

In conclusion, let's look at what the balance sheets show and check the formation of temporary differences after the period is closed.

As you can see, in February the cost of the mittens was completely written off (50 rubles on the 25th invoice). But the costing certificate for February shows that only part of the amount (1.39 rubles) was included in the cost price:

In this article we will talk about accounting for workwear in the 1C program: Enterprise Accounting 8. I will tell you how to reflect the receipt of workwear and in what account to record it, how to transfer it into operation and how to pay off the cost in accounting and tax accounting, as well as on how to decommission workwear.

To reflect the transaction of receipt of workwear, use the document "Receipt of goods and services", located on the "Purchases" tab.

We create a new document with the transaction type “Goods” (the transaction type “Goods, services, commission” can also be used, but this choice is justified in the case when the document contains both goods and services at the same time).

In the form that opens, indicate the number and date of the invoice, select the warehouse, counterparty and contract (if necessary, create new directory elements). Then we add rows to the tabular section, selecting existing items from the “Nomenclature” directory or creating new ones (when creating new elements, it is advisable to indicate that they are included in the “Workwear” group).

Accounting account for workwear in the tabular section - 10.10. It is also necessary to indicate the number and date of the invoice, if available, at the bottom of the form and click the “Register” button.

To register in the program the fact of transfer of workwear to an employee, the document “Transfer of materials into operation” is used, located on the “Warehouse” tab.

We create a new document, in the “Location” field, select the department to which the workwear is transferred, and indicate the warehouse to which the receipt was issued. In our example, we are considering accounting for workwear, so we will fill out the document tab with the appropriate name. In the event that you need to transfer special equipment or inventory into operation, the procedure will be similar, only you will have to use other tabs.

We add a line to the tabular part, indicating the nomenclature, quantity and individual to whom the workwear is transferred.

To fill out the "Purpose of Use" column, we will add a new element to the corresponding directory. This directory contains information on how the cost of workwear will be repaid.
Workwear with a useful life of less than 12 months is taken into account as part of the inventory. In this case, its value is written off as expenses in accounting and tax accounting at a time when it is put into operation.

If the useful life of workwear is more than 12 months, and its cost is less than 40 thousand rubles, then it is also taken into account as part of the inventory, but in accounting the cost is repaid linearly, and in tax accounting it is repaid at a time when put into operation.

Workwear worth more than 40 thousand rubles is taken into account as a fixed asset.

Create a new directory element “Use Purposes” and specify an arbitrary name. In our example, the useful life is 36 months, so we choose the straight-line repayment method.

In the "Method of reflecting expenses" field, you must indicate to which expense accounts and subaccounts the cost of workwear will be written off.

As a result, in our case, the directory element “Use Purposes” looks like this.

When posting the document, the following account movements will be generated (the cost of workwear is transferred to account 10.11.1, from which it will be repaid monthly, and the off-balance sheet account MTs.02 is also used, in which workwear will be accounted for until it is written off from service).

In our case, repayment of the cost of workwear will be carried out in a straight-line manner over 36 months. This operation occurs during the closing of the month.

In this case, the following account posting will be generated (in the event that the cost was repaid upon transfer into operation, a similar posting for the full cost of workwear would be generated by the document “Transfer of materials into operation”):

Upon expiration of the period of use or in other cases of disposal, workwear is subject to write-off. In 1C: Enterprise Accounting 8, the document “Write-off of materials from operation”, located on the “Warehouse” tab, is used to register this fact.

We create a new document and fill in the required tab, in our case it is “Workwear”. This can be done manually or automatically using the "Fill" button.

Since in our case the cost of workwear has not yet been fully repaid, it will be written off as expenses using this document. On the "Write-off of expenses" tab, you must specify an expense account or establish that the method of writing off expenses corresponds to the intended use.

When posting a document, the following account movements are generated.

In the event that the cost was repaid earlier, the composition of the transactions would be slightly different:

If the cost was charged to expenses at a time when transferred into operation, then only a posting is generated to the off-balance sheet account of the MC;

If the cost was repaid in a linear manner, then a posting is also generated from account 10.11.1, but only in quantitative terms.

If you still have questions about accounting for workwear in 1C programs, you can ask them in the comments to the article.

And if you need more information about working in 1C: Enterprise Accounting 8, then you can get our book onlink.

In today's publication we will continue to consider the issue concerning the implementation of regulated month-end closing operations in the 1C Accounting 8 program, edition 3.0. In particular, we will pay special attention to the regulated operation called “Repayment of the cost of workwear and special equipment.” In addition, we will introduce you to the theory of accounting for workwear and, using examples, we will consider in detail the implementation of operations in the 1C accounting program: receipts, repayment of the cost of workwear and, directly, their transfer to operation.

Some theoretical material

Among the simplest options for accounting for workwear with a useful life of up to one year. This clothing is accounted for as inventory. And to simplify accounting, the cost of clothing is written off as expenses only once.

Another option is workwear, the useful life of which is more than one year. The cost of these goods cannot be related to OS (less than 40,000 rubles). The cost of such clothing is also taken into account as part of inventories, but in accounting it is not written off as an expense at a time. In case of carrying out the operation to close the month “Repayment of the cost of workwear and special equipment”, the cost of these products is repaid in a straight-line manner. As for tax accounting, the cost is written off at a time. But then a temporary difference appears, which is compensated for a certain time, in case of writing off the cost in accounting.

The next, third, variety has a useful life of more than one year, and the cost is more than 40,000 rubles. This clothing is included in the fixed assets and is counted in the order that is used for the purpose of accounting for fixed assets (reflected as part of the property, subject to depreciation).

For the purpose of accounting for workwear, the following three accounts are used in accounting:

- “10.10” entitled “Special equipment and special clothing in the warehouse”;

- “10.11.1” with the name “Special clothing in use”;

- “MC.02” under the title “Workwear in operation (off-balance sheet).”

Transfer of special clothing into operation

And now, using the 1C accounting program, using an example, we will consider in detail the features of accounting for workwear. Note that we offer examples in the new Taxi interface.

Our company issues 2 types of special clothing. The first of them is rubber boots intended for washing (the life of one pair is a year), and a suit for washing (the life of one set is three years).

It should be said that in our accounting program, the receipt of this clothing is reflected like the receipt of ordinary material or goods. The only difference is in the accounting account itself. The account required to carry out the required operation is “10.10” under the title “Special equipment and special clothing in warehouse”. Let’s assume that this special clothing has already been received from the supplier. To reflect the process of its transfer into operation, use the document called “Transfer of materials into operation.”

In the menu item “Composition” (group of links “Workwear and equipment”) you will find links to this document. Open it. The first thing you need to pay attention to when opening it is the field named “Purpose of Use”. It is in it that from the directory of the same name you need to select an element that will determine how the repayment of the cost of workwear transferred into operation will be realized.

After this, immediately create 2 elements of this directory. The first of them is intended to account for the repayment of the cost of rubber boots. We remember that their useful life is no more than one year, so boots belong to the first category of workwear. And the cost of this product will immediately be written off as expenses (the repayment method is as follows: “Repayment of the cost upon transfer to operation”). Method of reflecting expenses: “Depreciation (account “20.01”).” It is also important to completely fill out the expense account analytics, because the accounting program will give an error when closing the month. Another 1 field is the quantity according to the issuance standard - one pair.

Similarly, create another reference item called “Intended Use” that will refer to the special clothing “Wash Suit”. As noted earlier, this product has a useful life of three years. This clothing will be classified in the second category, and in accounting its cost will be repaid gradually in a straight-line manner. Therefore, in the field called “Repayment Method”, select “Linear”. The method of recording expenses is the same as in the case of “rubber boots”.

Now return to the document entitled “Transfer of materials into operation” and reflect the issuance of special clothing to the organization’s employee Ivanov: one pair of boots and one set of washing suit. Fill out the document in the same way as shown in the provided screenshot.

Let's review the document and analyze the postings. The first two entries reflect the fact that special clothing will now be accounted for in accounts 10.11.1 “Special clothing in use.”

The other two entries show the write-off of the cost of workwear as expenses to the account “20.01” with the name “Main production” from the account “10.11.1”, which was used in the first 2. The suit is written off as an expense for tax accounting, and boots - for tax and accounting purposes. There will be a temporary difference as a result of the operation. Accounting entries will be made over a period of 3 years (36 months), when posting a month-end closing document entitled “Repayment of the cost of workwear and special equipment.”

The off-balance sheet account “MC.02” called “Workwear in use” uses the last pair of entries, which takes into account our special clothing as a debit to this account. This is done so that the accountant has the opportunity to track the workwear that is in the hands of the company’s employees.

Month closing operation called “Repayment of the cost of workwear and special equipment”

So, we have special clothing “Wash Suit”, which was put into operation. But we remember that the period of use of this clothing is more than a year, so writing off the cost as expenses in expense accounting should be carried out every month during the entire service life. This is done at the end of the month using a routine operation named “Repayment of the cost of workwear and special equipment.”

Please note that write-off will begin in the month following the one in which the special clothing was put into use. In our example, this should happen in August 2014. Next, complete the month end (August 2014). This can be done using the program's software service of the same name. After that we'll look at the wiring.

A posting will be created where part of the cost of special clothing is written off from the credit of account “10.11.1” to the debit of account “20.01” in the amount of 138.9 rubles = 5000 rubles. (Original cost of goods) / 36 months (time of use). Also look at the numbers in the tax accounting section in the BP fields - the temporary difference compensates for the difference that arose between tax and accounting accounting during the transfer of the goods into operation.

Special equipment is a special type of material assets, which must be written off when put into operation in a certain order. A more common name for them is wearable and low-value items.

Let's take a more specific look at how to formalize operations for the movement of special equipment and clothing using the new 1C Accounting 3.0. Let's consider how operations for the movement of workwear are formalized.

We purchase special equipment and clothing

The acquisition of special equipment and workwear occurs using the document “Receipt of goods and services”, type of transaction “Purchase, commission”.

To add items to the document itself, you need to enter a new component of the “Nomenclature” directory into the group “Special Equipment” or “Workwear” (it all depends on what is being purchased). It is not obligatory to place new components of the directory into previously defined groups, but it is advisable to perform such actions so that later, when carrying out operations with such items, item accounting accounts are automatically substituted.

We transfer special equipment and clothing into operation

Operations for the transfer of special equipment and protective clothing directly to production are registered by the software environment using a document called “Transfer of materials into operation.”

At the same time, the issuance of workwear occurs with the indication of the individual who receives this workwear.

Fig.2

The tabular part of the line is responsible for indicating the account for the transfer of workwear for use (by default, it is automatically substituted from the general settings of accounting accounts for the entire item).

In order to transfer special equipment into operation, the same document is used, but for special equipment a separate tab “Special equipment” is used.

Fig.3

As you can see, this tab does not have the “Individual” attribute. But a new attribute “Location” appears - it is intended to indicate the workshop to which certain special equipment is transferred.

Separately, you need to familiarize yourself with the “Purpose of use” details. Its purpose is to reflect the method by which the cost of special equipment and clothing is repaid for expenses; it is mandatory to fill out in any case.

Methods for repaying the cost of special equipment and clothing are described in the directory entitled “Purpose of Use”.

Fig.4

Basically, workwear is written off as expenses that occur during commissioning, and to describe its purpose, the attribute “Method of repayment of the cost” is used, which will be “Repay the cost upon transfer to operation.”

The requisite referred to as “Quantity according to the issuance standard” is necessary for automatic substitution into the data of documents for the transfer of materials for use.

The procedure for full repayment of the cost of special equipment (working clothing) depends on the period of useful operation. If such a period is more than one year, then in accounting the full cost of workwear should be written off as material expenses using the straight-line method, and in tax accounting such cost should be written off as material expenses.

The main feature of special equipment is its long service life at a cost of less than 40,000 rubles; this fact makes it impossible to classify it as fixed assets.

The method of full repayment of the cost of special equipment can be either proportional to the volume of work performed (products, services), or linear. In the first case, it is necessary to enter a monthly document “Production of materials”, the main purpose of which is to register the volume of manufactured products to pay off the entire cost of special equipment when used.

Fig.5

Determining the debit of the posting for writing off the total cost of special equipment (working clothing) is made using the “Method of reflecting expenses” attribute. It describes the production account (25 or 20), the cost division, as well as the analytics - cost item and item group.

Fig.6

The debit of off-balance sheet accounts when accounting for material assets, as well as the posting of balance sheet accounts 10.11 and 10.10, forms a document.

Fig.7

We pay off the cost of special equipment and clothing

If it is necessary to write off the cost of workwear as an expense during its transfer for use, then the document “Transfer of materials for operation” simultaneously generates a posting for its write-off.

If the write-off of the cost of special equipment and workwear occurs during the period of its use, then the formation of transactions for repayment of the cost occurs at the very end of the month, when the month is completely closed. Also, to pay off the cost of special equipment and special clothing, there is a separate regulatory operation “Repayment of the cost of special clothing and special equipment.”

Fig.8

When carried out, a routine operation generates the following transactions:

Fig.9

As you can see, the amount related to tax accounting is related to temporary differences.

Complete decommissioning of special equipment and clothing from service

To reflect the write-off operations of special equipment and workwear, the program provides the document “Write-off of materials from use.”

It is entered based on the document “Transfer of materials into operation.” There is also the possibility of administration separately.

Fig.10

If a document is entered based on commissioning, all tabular parts of this document are automatically filled in from the base document.

If the input is performed separately, then the lines of the document are filled in by selection, or using the special “Fill” button. This can be done using the remaining low value in production, or using the remnants of special equipment (working clothing) that has not been written off from use, but has expired.

To write off special equipment, all the same actions can be performed using the “Special equipment” tab. To do this, you need to fill out the “Location” detail to select the department from which the special equipment is written off.

The “Write-off of expenses” tab is needed in the event that the cost of the written-off workwear has not been repaid, and its repayment is required when written off.

Fig.11

The default method is to write off expenses that are indicated during transfer in the purpose of use. But if there is a need, then it can be easily changed, while indicating the required cost account. For this purpose, select the method for writing off expenses “To the debit of the account specified in the document.” The necessary details of the debit account, as well as its analytics, will appear on the tab.

When posting, the document will generate a posting to the credit of account MTs.03 (MC.02). In the case when special equipment (working clothing) that is not written off as expenses is written off, a transaction is generated to write off the remaining amount.

Fig.12

As you can see, in our example, the cost of special equipment is written off this month, to the account specified in the purpose of operation. The remaining cost is written off to the account indicated in the write-off document (the “Write-off of expenses” tab).

Also, a posting is generated for writing off special equipment from the account MTs.03 and a posting is generated for writing off special equipment from the off-balance sheet account “Special equipment in operation” MTs.03.

According to Art. 221 of the Labor Code of the Russian Federation, in work with harmful and (or) dangerous working conditions, as well as in work performed in special temperature conditions or associated with pollution, workers are given free certified special clothing, special shoes and other personal protective equipment, as well as flushing and (or) neutralizing agents in accordance with standard standards, which are established in the manner determined by the Government of the Russian Federation.

Special clothing is personal protective equipment for employees of an organization. These include:

• special clothing;
• special shoes;
• safety equipment (overalls, suits, including insulating ones, jackets, trousers, dressing gowns, short fur coats, sheepskin coats, various shoes, mittens, glasses, helmets, gas masks, respirators, face protection, hearing protection, eye protection, and others types of special clothing and safety devices).

A specific list of labor tools taken into account as part of special clothing is determined by the organization, based on the specifics of the technological process in industries and other sectors of the economy (clauses 2, 7, 8 of Methodological Instructions No. 135n).

The employer, at his own expense, is obliged, in accordance with established standards, to ensure the timely issuance of special clothing, special shoes and other personal protective equipment, as well as their storage, washing, drying, repair and replacement (Part 3 of Article 221 of the Labor Code of the Russian Federation).

Accounting for workwear

The procedure for maintaining accounting records of workwear is determined by the Methodological Guidelines for the accounting of special tools, special devices, special equipment and special clothing (approved by Order of the Ministry of Finance of Russia dated December 26, 2002 No. 135n) (hereinafter referred to as the Guidelines).

Depending on the cost and useful life, workwear can be divided into three categories:

1. First category: workwear with a useful life of less than 12 months.
2. Second category: workwear with a useful life of more than 12 months, not included in fixed assets according to the cost criterion in accordance with PBU 6/01 “Accounting for fixed assets” (paragraph 4, clause 5 of PBU 6/01) and the accounting policy of the enterprise.
3. Third category: workwear included in fixed assets (useful life of more than 12 months, costing more than 40,000 rubles).

Workwear belonging to the first category is taken into account as part of inventories, regardless of cost (clause 2 of the Guidelines). At the same time, it can be written off to cost accounting accounts at a time in order to reduce the labor intensity of accounting work (clause 21 of the Methodological Instructions).

Workwear, which belongs to the second category, is taken into account as part of inventories, but cannot be written off at a time to cost accounts. Its cost is repaid in a straight-line manner based on the useful life stipulated in the standard industry standards for the free issuance of workwear, as well as in the rules for providing workers with workwear (clause 26 of the Guidelines).

To ensure control over the safety of workwear after its commissioning, it is recorded on an off-balance sheet account (clause 23 of the Guidelines). In the 1C: Accounting 8 program, for these purposes, the off-balance sheet account MTs.02 “Working clothes in operation” is used.

Workwear, which belongs to the third category, is accounted for in the manner used for accounting for fixed assets.

Tax accounting of workwear

The cost of workwear belonging to the first and second categories is included in material costs at a time as they are put into operation (clause 3, clause 1, article 254 of the Tax Code of the Russian Federation).

note! As a result of accounting for the second category of workwear, a temporary difference arises, since in accounting the cost of such workwear is written off gradually (in a linear manner), and in tax accounting the write-off is performed at a time (material expenses).

Accounting for workwear in the software "1C: Enterprise Accounting 8"

The procedure for accounting for workwear in the warehouse, putting it into operation and writing off its cost as production costs must be reflected in the accounting policy.

In the program “1C: Enterprise Accounting 8”, to account for workwear, accounts 10.10 “Special equipment and special clothing in the warehouse”, 10.11.1 “Special clothing in operation”, as well as the off-balance sheet account MTs.02 “Workwear in operation” are used.

In this article we will look at three ways to pay off the cost of workwear:

• repay the cost upon transfer to operation;
• linear;
• proportional to the volume of products (works, services).

We will also consider how operations involving the issuance of protective clothing in excess of standards are reflected. Using specific examples, we will analyze what documents are used to generate entries for accounting for workwear and how the reflection of operations for issuing workwear for operation affects income tax.

Let's look at the features of accounting using an example.

On June 15, 2013, Voskhod LLC purchased 5 pieces of overalls from the supplier Tekstilshchik LLC at a price of 1,180 rubles. (including VAT), rubber boots in the amount of 7 pairs at a price of 590 rubles. (including VAT) and gloves in the amount of 15 pairs at a price of 33.6 rubles. (including VAT). The organization has established the following standards for the issuance of workwear: overalls - 1 piece per year, rubber boots - 1 pair for two years.

Receipts of workwear

The receipt of workwear, as well as any acquired material value, is reflected using the document “Receipt of goods and services”. The header of the document states:

• the warehouse where the purchased workwear is received;
• supplier counterparty;
• agreement under which the purchase is made.

In the tabular part of the document on the “Goods” tab, a list of purchased values ​​is reflected, indicating the quantity, cost and VAT rate:

Based on the document “Receipt of goods and services”, the data of the invoice presented by the supplier is entered. To enter an invoice, you can follow the hyperlink, which is highlighted in blue at the bottom of the “Receipt of goods and services” document, or use the “Invoice” tab. The invoice must indicate the incoming number and date:

As a result of posting the document “Receipt of goods and services”, transactions are generated that reflect the receipt of workwear at the warehouse and the occurrence of debt to the supplier, as well as the amount of incoming VAT:

Transfer of workwear into operation

The issuance of workwear is reflected using the document “Transfer of materials for operation.” You can access the document log via:

Menu: Nomenclature and warehouse - Workwear and equipment - Transfer of materials into operation

When adding a new document, on the “Workwear” tab, a list of the workwear issued to employees is indicated (in our case, these are overalls, rubber boots and gloves):

In the column “Purpose of use” there is information about the method of paying off the cost of workwear and the issuance standard. Let us consider in detail what information is indicated on the destination card.

Note! The purpose of use is specified for each item separately (field “Item”), thus the created purpose of use for overalls cannot be used in the future for gloves.

In the name of the purpose of use, you can indicate how the workwear will be used, the useful life (up to a year or more than a year). The assignment card indicates the quantity according to the issuance standard, the method of repayment of the cost (according to accounting data), the useful life in months (important when using the “Linear” repayment option) and the method of reflecting expenses (i.e., a cost account and analytics for which special clothing will be written off):

As mentioned earlier, the cost of workwear with a useful life of less than a year is written off as expenses immediately at the time of putting it into operation (in our case, to account 20 “Main production”) both in accounting and tax accounting, as a result of which permanent and temporary differences do not arise . For such workwear, the cost repayment method is set to “Repay the cost upon transfer to operation.”

Note! The "disbursement method" specified on the usage assignment card reflects the accounting setting. In tax accounting, the cost is written off as expenses automatically. For workwear with a useful life of less than a year (for which write-off in accounting and tax accounting is carried out simultaneously), the “Useful life” indicator contains auxiliary information for analysis that does not affect the results of the document.

Let's create a use assignment for the boots. As noted earlier, if the useful life of workwear is more than 12 months, then in accounting the cost of such workwear will be written off as expenses gradually throughout the entire useful life in equal shares (linear method), and in tax accounting the write-off is made at a time, resulting in temporary difference.

note! In the purpose of use, it is also possible to indicate the method of paying off the cost “Proportional to the volume of products (works, services)”, but it is not applicable to workwear. It can only be applied to special equipment.

When writing off the cost in proportion to the volume of products (works, services), the amount of repayment of the cost of special equipment is determined based on the natural indicator of the volume of products (works, services) in the reporting period and the ratio of the actual cost of the object of special equipment to the expected volume of output of products (works, services) for the entire expected useful life of the specified object.

The use of the method of writing off the cost in proportion to the volume of products (works, services) is recommended for those types of special equipment, the useful life of which is directly related to the quantity of produced products (works, services), for example, dies, molds, rolling rolls, etc.

Let's also create a use assignment for gloves issued in excess of the norm:

When issuing workwear in excess of the norm, a constant difference (DP) arises in the assessment of expenses, since write-off of workwear is carried out according to accounting data, and in tax accounting, the cost of write-off is not subject to income tax. A permanent difference occurs once in the current period. Thus, when writing off workwear in excess of the norms, the income tax adjustment is made once during the period of issue of workwear.

What do you need to pay attention to when adding a purpose for such workwear?

• In the “Method of repayment of cost”, the option “Repay the cost upon transfer to operation” is indicated, so that in accounting the cost of workwear is immediately charged to expenses (in our case, account 91.02).
• Filling out the “Method of reflecting expenses.”

When adding a new method of reflecting expenses for the selected cost account, be sure to indicate the analytics - “Cost item” or the item “Other income and expenses”, depending on the selected cost account:

The item of other income and expenses acts as “Subconto 1” for account 91.02. Let’s create a new article with the title “Workwear beyond the norm.” When adding a new item, it is important to indicate that in tax accounting, expenses for this item are not accepted when calculating income tax: in the “Acceptance to NU” column, uncheck the box:

As a result of this adjustment in accounting, the cost of workwear will be completely written off to account 91.02 “Other expenses”, and in tax accounting there will be a permanent difference that will affect the calculation of income tax.

As a result of the “Transfer of materials into operation” document, the following transactions will be generated:

Let's analyze the transactions generated when posting the document.

Posting Dt 10.11.1 Kt 10.10 reflects the release of workwear from the warehouse into operation.

The cost of overalls “Overalls”, for which the method of repayment of the cost was established “Repay the cost upon transfer to operation”, is written off in Dt20.01 in full both in accounting and in tax accounting (entry No. 4) in the amount of 1,000 rubles.

The cost of workwear “Rubber boots” with a linear method of repayment of the cost is written off as expenses at a time only in tax accounting in the amount of 500 rubles. At the same time, the occurrence of a taxable temporary difference is recorded in accounts 20.01 and 10.11.1 (entry No. 5). The repayment of the cost of this workwear in accounting and the repayment of the resulting temporary difference will be carried out monthly throughout the entire useful life during the routine operation “Repayment of the cost of workwear and special equipment”.

Gloves that were issued in excess of the norm (entry No. 6) were immediately written off in accounting in full (20 rubles) as other expenses (account 91.02), and in tax accounting a constant difference was formed, with which when calculating income tax tax adjustment will be made.

To control the availability of protective clothing in operation, for the cost of the protective clothing transferred into operation, when posting a document, entries are made in the debit of the off-balance sheet account MTs.02 “Working clothing in operation” (entries No. 7, 8 and 9).

Important! On all balance sheet accounts the equality BU=NU+PR+VR must always be satisfied (except for accounts 90 and 91, where this equality may not be satisfied for the amount of VAT).

To analyze the fulfillment of this requirement, when generating the balance sheet in the report settings, you need to enable “Control” of the fulfillment of this equality:

Repayment of the cost of workwear

Repayment of the cost of workwear is carried out using the regulatory operation “Repayment of the cost of workwear”. Please note that for workwear with a useful life of more than a year, repayment of the cost will be made starting from the month following the month of commissioning. Thus, during the current month, no postings will be generated when performing a routine operation.

We will pay off the cost for the next month (July).

To start a routine operation, you need to go to:

Menu: Accounting, taxes, reporting - Closing the period - Regular operations

As a result of the document, a transaction will be generated to pay off the cost of the boots:

When posting a document to the debit of account 20.01 “Main production” in accounting, the cost of workwear is written off, calculated as follows: 500 rubles. / 24 months = 20.83 rubles per month. The repayment of the taxable temporary difference in the amount of 20.83 rubles that arose at the time of commissioning is also recorded.

Let's return to the month of transfer of workwear into operation and consider what postings will be generated at the close of the month. We will reflect the proceeds from the sale by providing a service worth RUB 11,800. (incl. VAT=18%):

When posting the document, sales revenue and VAT will be reflected:

In our example, there are costs from the commissioning of workwear and revenue from the provision of services. Let's find out how the formed permanent and temporary differences affect the calculation of income tax. To do this, let’s run the “Month Closing” processing.

Menu: Accounting, taxes, reporting – Closing the period – Closing the month

Let’s analyze the entries generated by the regulatory operation “Calculation of income tax”:

From the amount of accounting profit (RUB 8,980), the conditional income tax expense is calculated:

• 8,980 * 20% = 1,796 rub.
• Dt 99.02.1 Kt 68.04.2 RUB 1,796

When putting boots into service (with a useful life of 2 years), the cost of the boots was 500 rubles in tax accounting. In accounting, this cost will be repaid over the useful life (2 years), and therefore, at the time the boots are put into operation, a taxable temporary difference (TDT) in the amount of 500 rubles arises, from which the deferred tax liability is calculated at the end of the month.

Dt 68.04.2 Kt 77,500 rub.*20%=100 rub.

Starting from the month following the month of commissioning, the cost of the boots will be repaid in accounting and the deferred tax liability that arose in the month of commissioning will begin to be repaid. Repayment of the resulting IT will be made over the remaining useful life in equal shares:

Dt 77 Kt 68.04.2 500 rub./24 months*20%=4.17 rub.

Since this month the organization issued special clothing in excess of the norm, a constant difference arose when generating posting Dt 91.02Kt 10.11.1. From the resulting permanent difference, a permanent tax liability (PNO) is calculated in the amount of 20 rubles * 20% = 4 rubles.

Dt 99.02.3 Kt 68.04.2 4 rub.

Calculated income tax in the amount of RUB 1,700. distributed by type of budget: federal and regional:

• 1,700 rub. / 20% * 2% = 170 rub. to the Federal Budget (posting No. 1)
• 1,700 rub. / 20% * 18% = 1,530 rub. to the Regional budget (posting No. 2)
• 170 rub. + 1,530 rub. = 1,700 rub.

Let's consider what transactions will be generated next month. For ease of calculation, we will again reflect sales revenue in the amount of 11,800 rubles. (including VAT=18%).

When carrying out the regulatory operation “Calculation of income tax” for July, the following transactions will be generated:

From the accounting profit (RUB 9,979.15), the conditional income tax expense is calculated (RUB 1,995.83):

• 9,979.15 * 20% = 1,995.83 rub.
• Dt 99.02.1 Kt 68.04.2 RUB 1,995.83

In July, the deferred tax liability Dt 77 Kt 68.04.2 begins to be repaid in the amount of 4.17 rubles. The income tax is adjusted by this amount, which, taking into account the deferred tax liability, amounted to 2,000 rubles.

The calculated income tax in the amount of 2,000 rubles is distributed to the Federal budget (2%) and Regional (18%).

• 2,000 rub. / 20% * 2% = 200 rub. (wiring No. 1)
• 2,000 rub. / 20% * 18% = 1,800 rub. (wiring No. 2)

Postings generated at the close of July will be generated over the next 23 months (until the cost of the boots is repaid), provided that no additional permanent and temporary differences arise.

Help - calculation of tax assets and liabilities

The report “Calculation of Tax Assets and Liabilities” is intended to analyze the amount of permanent and temporary differences in the valuation of assets and liabilities.

The printed form of the report is an accounting document approving the procedure for recognizing permanent and temporary differences in the valuation of assets and liabilities in the month the report was generated.

You can access help via:

Menu: Accounting, taxes, reporting - Closing the period – Closing the month – Certificates and calculations

The information in the report is divided into two blocks:

1. The section concerning permanent differences from which permanent tax assets and liabilities are calculated.
2. A section reflecting temporary differences from which deferred tax assets and liabilities are calculated.

Let's analyze the report data for June. In Figure 24 we see that in June a permanent difference of 20 rubles was recognized, which arose when writing off workwear in excess of the norm (gloves). After closing the month in column 7 of Figure 21, a permanent tax liability was calculated from the resulting permanent difference in the amount of:

Figure 25 reflects the value of the recognized temporary difference in the amount of 500 rubles. from the commissioning of boots, from which the deferred tax liability is calculated:

500 rub. * 20% = 100 rub.

We will generate a certificate of calculation of tax assets and liabilities for July:

As can be seen from Fig. 26, in July, a statement of calculation was generated only in the part “Deferred tax assets and liabilities” (in July the deferred tax liability is repaid).

In the second column of Fig. 26 (“Recognized earlier”) reflects the recognition of a temporary difference in the amount of 500 rubles that arose last month. The recognized taxable temporary difference is repaid monthly in the amount of:

500 rub. / 24 months = 20.83 rub.

Repayment of deferred tax liability:

RUB 20.83 * 2% = 4.17 rub.