- ready to sell products; objects that are in the process of production; Materials and raw materials intended for use in the manufacturing process.
Independent assessment of TMC.
An independent assessment of commodity values \u200b\u200b(Evaluation of the TMC) is made in the following situations:- evaluation of goods to conclude a sale and sale transaction (most popular among production enterprises and wholesalers); assessment of goods for insurance; assessment for the write-off of property; assessment of material values \u200b\u200bto minimize taxation; assessment of the goods to obtain a loan.
The need for the assessment of the TMC
Most often, the need for the assessment of the TMC occurs in the case of significant deviations of the pricing of the sale from the initial cost of the goods. In accordance with the Tax Code of the Russian Federation, with a change in the price of more than 20%, the Tax Inspectorate has the right to verify for compliance with the market prices of the transaction. Provides in price may be caused by the company's new marketing strategy or the situation in the market, but the most common causes of changes in the value of goods are as follows:- seller's output to new markets with pricing policy other than the one he had previously adhered; one hundred wholesale or imprisonment of a long-term contract of sale; sale of a discounted product.
The specifics of the assessment of commodity and material values \u200b\u200b- TMT
The goods may be discharged for the reasons for moral obsolescence, changes in market conditions, the presence of small damage (including on the package), noncompleteness, etc. producing an assessment of the discounted goods, an independent expert primarily determines the degree of influence of these factors to change its market cost.Evaluation of inventories is applied not only in situations to significantly change the pricing of the implementation, but also when making transactions between dependent companies. For large holdings, the division of market functions between the organizations included in their composition is characteristic. Often the implementation of the goods is not a manufacturing enterprise, but the subsidiary's adjacent to him, and the price for which the goods are transferred from the manufacturer to the seller can become an object of close attention of tax authorities. In this case, the report on the market value of commodity values \u200b\u200bprepared by an independent estimated company will become a weighty argument in favor of the seller. A certificate of independent assessment of the TMC is an official document that confirms the market nature of the transaction and can be used in court if necessary.
The objects of the assessment are the following commodity and material values:
- movable property; goods; industrial products; agricultural products; production reserves; crops; animals.
Classic approaches to assess TMC
The TMC assessment is made using three classical approaches: the cost, profitable and comparative. Depending on the purpose of the assessment, the cost of inventive material values \u200b\u200bcan be calculated as a market, investment, fair (for accounting) and valid (for insurance purposes).Materials are accepted for accounting in factual cost. According to paragraph 30, the instructions of the accounting procedure for the materials approved by the Resolution of the Ministry of Finance of the Republic of Belarus dated July 17, 2007 No. 114 The actual cost of acquired materials includes:
· The cost of materials on acquisition prices;
· Transport and procurement costs;
· Expenses to bring materials to a condition in which they are suitable for use within the conditions provided.
The cost of materials at recent prices is the amount of payment established by the Agreement of the Parties in the Treaty.
Commodity pricing expenditures include the bank's costs directly related to the process of acquiring and delivering materials, and in particular:
· Expenses for loading materials into vehicles and transportation to be paid by the buyer in the top of the price of these materials under the contract;
· Expenditures on the content of the procurement and warehouse apparatus, including expenses for the remuneration of workers who are directly engaged in the workpiece, acceptance, storage and vacation of the acquired materials;
· Natures (surcharges), commission remuneration paid to equipped and other intermediary organizations;
· Payment for storing materials in acquisition places;
· Travel expenses on direct purchase of materials and other expenses.
Transport and procurement costs are taken into account:
· Either by attributing commodity and transportation on a separate personal account "Preparation and acquisition of material values", open on the balance sheet of 5600 "Materials";
· Either by directly incorporating inventory expenses in the actual cost of material.
A specific way to account for commodity spending is established by the bank independently and is reflected in accounting policies.
Depending on the method of acquisition, the assessment of materials can be performed in the following order (Table 2)
Table 2 - Methods for assessing materials depending on the source of their arrival
| Source of acquisition | Evaluation of materials |
| 1. Under purchase and sale agreements, supply contracts | Materials are taken into account by actual cost. The actual cost of the Bank's actual costs for the acquisition of materials is recognized as the actual cost of the value added tax. |
| 2. By making materials by the Bank himself | The actual cost of materials in their manufacture by the Bank itself is determined on the basis of the actual costs associated with the production of these materials |
| 3. By receiving a bank for free (including a donation agreement) | The actual cost of materials obtained under the contract of donation or free, as well as remaining the disposal of fixed assets and other property, is determined on the basis of their market value at the date of adoption of accounting. |
| 4. By disassembly of fixed assets, other property | In case the delivery costs pays the receiving party, i.e. Bank, then the actual cost of materials increases by the amount of expenses |
Assessment of inventory valuables received by free, is carried out by the commission at market value at the date of their posting. The formation of market value is made on the basis of the price of a given or similar type of inventory values \u200b\u200bacting on the date of their posting. Data on the current price at the date of the recovery date of inventories must be confirmed by documented or expert.
Before determining the market value of commodity and material values, obtained by free, on the act of acceptance - the transfer of inventive material values \u200b\u200bfor responsible storage is transferred to the warehouse for storing a responsible person. Accounting for commodity values \u200b\u200bbefore their assessment is made by a responsible person in quantitative terms.
The acquisition of commodity and material values \u200b\u200bobtained as a result of gratuitous transmission is made on the basis of a contract for the provision of gratuitous (sponsorship) assistance, a deliberation contract, the trade invoice of the TNT-1 or the commodity invoice of the TN-2 and the act of reception - the transfer of commodity-material values, act of assessing inventory-material values.
TMC, manufactured by bank employees, are estimated at the cost of their manufacture. The cost of their manufacture includes actually produced costs associated with the use of raw materials, materials, fuels, energy, labor costs and other costs of their manufacture.
TMC, obtained as a result of the elimination of fixed assets, objects of unfinished construction, dismantling work during all types of repair and reconstruction of buildings and structures, on the basis of an act of evaluating inventory-material values \u200b\u200bcome to the warehouse at prices determined by wear and quality, as well as Market conjunctures in accordance with the Decree of the Ministry of Economy of the Republic of Belarus "On approval of the Regulation on the procedure for the formation and application of prices and tariffs" dated 22.04.1999 N 43.
Assessment of commodity values, the cost of which is expressed in foreign currency is produced in Belarusian rubles by recalculating foreign currency at the official rate established by the National Bank of the Republic of Belarus, at the date of the economic operation. The date of completion of the economic operation is the date of customs clearance, and during its absence - the date of recovery to the warehouse.
Expenditures on the workpiece and delivery of materials refer to an increase in the cost of inventive material values \u200b\u200bto which these costs are in proportion to their value.
Evaluation of inventory valuables obtained by bank employees unaccounted in the process of inventory obtained as a result of the elimination of fixed assets, facilities of unfinished construction, dismantling work during all types of repair and reconstruction of buildings and structures, in separate units is carried out by the Commission .
Producing an evaluation of the discounted goods, an independent expert primarily determines the degree of exposure to these factors on changing its market value. Evaluation of inventories is applied not only in situations to significantly change the pricing of the implementation, but also when making transactions between dependent companies. For large holdings, the division of market functions between the organizations included in their composition is characteristic. Often the implementation of the goods is not a manufacturing enterprise, but the subsidiary's adjacent to him, and the price for which the goods are transferred from the manufacturer to the seller can become an object of close attention of tax authorities. In this case, the report on the market value of commodity values \u200b\u200bprepared by an independent estimated company will become a weighty argument in favor of the seller.
Evaluation of commodity and material values
Tax Code of the Russian Federation, at the time of the implementation or commission of non-engineering operations (without inclusion of VAT, excise on them). Market price of goods (work, services) in accordance with paragraph 4 of Art.
40 The Tax Code of the Russian Federation recognizes the price that has developed in the interaction of supply and supply in the market identical (and with their absence - homogeneous) goods (works, services) in comparable economic (commercial) conditions. Definitions of identical and homogeneous goods (works, services) are given in P.P.
6-7 tbsp. 40 NK RF. When determining the market price of the goods, information on the prisoners prisoners at the time of the implementation of this product (in the case considered - at the time of the recognition of non-deactive income) transactions with identical (homogeneous) goods in comparable conditions are taken into account.
Assessment of material values
High temperatures resulting from the impact of various negative factors, fluid at the stage of raw material, production and non-manufacturing, operational elimination capabilities, not disposable under the conditions of manifestation, appropriate discounts are applied, depending on the impact of defects on the TMC, which Considered as: TMC suitable for implementation - the freight appearance (packaging, TMTS itself), the results of diagnostics (technical) and others are taken into account; TMCs are not subject to implementation due to damage found in the diagnosis of goods, resulting in the full loss of intended operational qualities of the TMC; The implementation of the TMC did not undergo diagnosis due to the tightness of the packaging, as well as the prohibition of the opening of this product, etc.
Evaluation of TMC.
For storage of material values \u200b\u200bin organizations there is a warehouse. Depending on the types of values, the storage of which warehouses are intended, the latter are divided into specialized and general.
Info
In common warehouses are material values, which do not require the creation of special conditions. Specialized warehouses must be adapted to store specific types of values.
All warehouses must be equipped with fireproof shields and have a sufficient weight meal. Material values \u200b\u200bare transferred to the responsible storage of financially responsible persons with whom the Treaty on full material responsibility is.
Important
In our country, commodity values \u200b\u200bare divided into 7 species:
- Raw materials and components
- Refilled animals
- Low-value and helpful items
- Unfinished production
- Finished products
- Products for resale
- Shipped goods
Most often, the need to evaluate the market value of commodity and material values \u200b\u200boccurs in the following situations:
- To minimize taxation. Effective management is simply obliged to ensure everything possible to improve productivity and increase the company's income level.
In this case, the assessment of the market value of commodity-material values \u200b\u200bcan help him.
Accounting for TMCs identified according to the results of inventory
Regulations on the conduct of accounting and financial statements in the Russian Federation, approved by the Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n, identified when inventory of discrepancies between the actual property and accounting data in the form of excessors come at a market value at the date of the inventory and the corresponding amount is credited to Financial results (taken into account as part of other revenues of the organization on the basis of paragraph 8 of PBU 9/99 "Organization's revenues"). Thus, the following entry will be made in the accounting accounting of the organization: Debit 10 (41) Credit 91, subaccount "Other revenues" - Increased market value of excess goods identified during inventory.
Our services
Law N 129-FZ to ensure the accuracy of the data of accounting and financial statements of the organization are obliged to carry out property and liabilities, during which they are checked and documented their presence, state and evaluation. The procedure for the inventory of inventory of inventory values \u200b\u200bof the organization and registration of its results was established by the methodological instructions on the inventory of property and financial obligations, approved by the Order of the Ministry of Finance of Russia of 13.06.1995 N 49 (hereinafter referred to as the order No. 49).
In accordance with paragraph 3 of Art. 12 of the law N 129-FZ and p.
The costs of bringing materials to a condition in which they are suitable for use in scheduled purposes include the costs of the organization for the revision and improvement of the technical characteristics of the obtained reserves that are not related to the production of products, the performance of work and the provision of services. The actual cost of materials in their manufacture by the organization by the organization is determined on the basis of the actual costs associated with the production of these materials.
Attention
Accounting and the formation of material production costs are carried out by the organization in the manner prescribed to determine the cost of the corresponding types of products. The actual cost of materials included in the deposit account in the authorized (share) capital of the organization is determined on the basis of their monetary assessment agreed by the founders (participants) of the organization, unless otherwise provided by the legislation of the Russian Federation.
For large holdings, the division of market functions between the organizations included in their composition is characteristic. Often the implementation of the goods is not a manufacturing enterprise, but the subsidiary's adjacent to him, and the price for which the goods are transferred from the manufacturer to the seller can become an object of close attention of tax authorities. In this case, the report on the market value of commodity values \u200b\u200bprepared by an independent estimated company will become a weighty argument in favor of the seller. A certificate of independent assessment of the TMC is an official document that confirms the market nature of the transaction and can be used in court if necessary. Assessment objects are the following commodity and material values: movable property; products; industrial products; agricultural products; productive reserves; crops; Animals.
How to determine the market value when evaluating the TMC
The use of methods at the cost of the first procurement time "FIFO" and at the cost of the last procurement of Lifo procurement was introduced relatively recently, so according to the Regulation on accounting and reporting in the Russian Federation, the enterprise in the formation of accounting policies can choose them for applying. With the FIFO method, the rule applies: the first batch for the arrival is the first to consumption. This means that no matter what party of material reserves is released into production, first chosen reserves at the cost of the first purchased batch, then at the price of the second batch, so in order of priority until the total stock consumption is obtained for the month. With increasing the value of material resources over time, their write-off at the cost of the first batch may lead to an increase in the taxable income tax base.
Currently, the following ways of assessing the cost of inventive material values \u200b\u200bare applied for accounting purposes:
- at the cost of each unit;
- average cost;
- at the cost of the first time to purchase material and industrial reserves (FIFO method).
For tax accounting purposes, the following methods of evaluating material and production reserves may be applied during their disposal:
- the method of estimating the cost of a unit of stocks;
- mEDICAL COST EVALUATION METHOD
- the assessment method is at the cost of the first time of acquisitions (FIFO);
- the estimate method for the last cost of acquisitions (bodies).
- in determining the size of material expenses in the write-off of raw materials and materials used in the production of (manufacturing) of goods (performance, services, the provision of services), the methods are enshrined in paragraph 8 of Article 254 of the Tax Code of the Russian Federation;
- in the implementation of purchased goods, the methods are enshrined in paragraph 3 of paragraph 1 of Art. 268 Tax Code of the Russian Federation;
- in implementing or otherwise, the disposal of securities is fixed in paragraph 9 of Art. 280 NK RF.
This is explained by the desire to bring together domestic accounting standards with international. However, for tax purposes, four methods of evaluating material and production reserves are still used.
Briefly describe each of the methods.
At the cost of each unit The IPUs used by the organization are assessed in a special order (precious metals, precious stones, etc.), or reserves that cannot replace each other in the usual way. This method is applied in exceptional cases or with a small nomenclature of the TMC. It is characterized by a special complexity, provided that it is used in enterprises with a large nomenclature.
For example.
The company produces cabinet furniture. The remainder at the beginning of the month of stained glass is 5 sheets in the amount of 125,000.00 rubles.
During the month, it was purchased: 3 stained glass sheets in the amount of 84,000.00 rubles.
Transport costs are included in the cost and amount to 3000 rubles.
During the month, 2 sheets from the residue were spent, 1 sheet from the arrival of stained glass.
We define the actual cost of the residue: 125 000/5 \u003d 25 000 rubles per sheet;
We define the actual cost of receipt: (84,000 + 3,000) / 3 \u003d 29 000.00 rubles per sheet;
The cost of the raw material spent during the production process will be: 25,000 * 2 + 29,000 \u003d 79,000 rubles.
As the example shows, when applying this method, there is no need to produce additional calculations. If it is possible to accurately determine which materials are used in production, the use of this method has advantages, since the write-off of materials is carried out at their real value, without deviations.
Average cost It is produced by dividing the total cost of a group (species) of reserves for their number, developing from the cost and the amount of the remainder at the beginning of the month and received in stock reserves. This method is most common, included in the type of accounting programs.
For example, the organization is engaged in the production of cabinet furniture. The remnant of the chipboard at the beginning of the month is 300 lists in the amount of 600,000.00 rubles.
During the month, admission was made by several parties, including:
- 100 sheets in the amount of 180,000.00 rubles;
- 50 sheets in the amount of 105,000.00 rubles.
Calculate the average cost of one sheet of chipboard: (600,000 + 180,000 + 105,000) / (300 + 100 + 50) \u003d 885 000/450 \u003d 1 966.67 rubles per sheet.
Calculate the cost of the chipboard written off for the production: 410 * 1 966.67 \u003d 806 334.70 rubles.
The remnant of the chipboard at the end of the month will be 300 + 150 - 410 \u003d 40 sheets in the amount of 40 * 1 966.67 \u003d 78,666.80 rubles.
P river FIFO Stocks, the first to produce production (sale), are estimated at the cost of the reserves of the first time of acquisition, taking into account the cost of reserves, which are held at the beginning of the month. Thus, the sequence of write-off when applying this method is as follows: First, the remains at the beginning of the period are written off, then the first batch, then in order. Otherwise, this method can be called conveyor. In the conditions of price increases for acquired materials, the cost of purchased products is minimal, and the assessment of reserves and profits is maximum. And when prices fall - on the contrary, reserves and profits are minimized.
When applying the FIFO method, when calculating the value of materials released into production, you can use one of the following methods:
The first method is based on debiting the cost of each batch in order: first the cost of the residue is written off if the number of recorded materials is more than the residue, the first received batch is written off, then the second and subsequent. The residue of the materials is determined by subtracting the value of the recorded materials from the total value of the materials received in the month (including the remainder at the beginning of the month).
The second method is based on determining the remnant of materials at the end of the month at the price of the last time of the acquisition. The cost of materials written off in production is determined by the subtraction of the value obtained from the total value of the materials received in the month (including the remainder at the beginning of the month).
Taking advantage of the terms of the previous example, we will make a calculation by the FIFO method using two options.
Option 1:
He was written off for production:
300 sheets in the amount of 600,000.00 rubles; 100 sheets in the amount of 180,000.00 rubles; 10 sheets in the amount of 21,000.00 rubles. Total: 801,000.00 rubles. The remainder at the end of the month of 40 sheets in the amount of 84,000.00 rubles.
Option 2:
The remainder of the chipboard at the end of the month is 40 sheets (300 + 150 - 410), the rest of the second batch. Accordingly, the cost of the balance is: 84,000.00 rubles;
Calculate the cost of the written off chipboard: 600,000 + 180,000 + 105,000 - 84 000 \u003d 801,000.00
The average cost of one sheet of chipboard, written off for production, is 801,000 / 410 \u003d 1953.66 rubles for 1 sheet.
With the method of bodice Reserves, first incoming in production (sale), are estimated at the cost of the latter in the sequence of acquisition. The Liflow Method is the method opposite to the FIFO method. In terms of price increases, the minimum estimate of stocks and profits. In terms of falling prices - maximizing stock assessment and profits.
There are two ways to calculate the value of materials released into production using the leaf method. The methods are similar to the above for the FIFO method, with the difference that the first option of the calculation uses the cost of the last received batch, then the batch is written off in reverse order. To determine the residue at the end of the period, the cost of the earliest acquired party is used. For brevity, we use the last method of calculation.
Terms of example are the same.
The remnant of the chipboard at the end of the month passes from the balance at the beginning of the month, since 410 sheets of chipboard were spent on the production, of which 50 sheets from the last party, 100 sheets from the first batch, 260 sheets from the remainder at the beginning of the month.
So, the residue will be 40 sheets at a price of 2000 rubles per sheet, in the amount of 80,000.00 rubles.
We define the cost of the chipboard spent on the production: 600,000 + 180,000 + 105,000 - 80,000 \u003d 805,000.00
The average cost of 1 sheet written off on the production of chipboard is equal to 1963,41 rubles.
We will negate that in practice two options are used by the methods of average estimates of the actual cost of TMC on vacation in production or write off to other purposes:
The first, assumes a weighted assessment based on the average monthly actual cost, in which case the amount is included in the calculation, and the cost of materials at the beginning of the month and all arrivals per month (reporting period).
The second method is based on the determination of the actual cost of the material at the time of its leave (moving assessment), in which case the calculation of the average estimate is made on the basis of the number and value of the materials at the beginning of the month and all revenues until the date of vacation.
Thus, the choice of the date on which the TMC is evaluated, determines the difference between the weighted and sliding assessment.
The application of the sliding assessment should be economically justified and provided with appropriate means of computing.
Options for calculating the average estimates of the actual cost of materials for accounting and tax accounting purposes should be disclosed in the organization's accounting policy.
Compare the results obtained:
| Indicator | Menage value method | FIFO Method | Lifuer method |
| Written off for production (rub.) | 806 334,70 | 801 000,00 | 805 000,00 |
| The average cost of written off in pr-in (rub.) | 1 966,67 | 1953,66 | 1963,41 |
| Balance at the end of the month (rub.) | 78 666,80 | 84 000,00 | 80 000,00 |
| The average cost of materials in the residue | 1 966,67 | 2 100,00 | 2 000,00 |
The above example does not contain a bright trend towards the differences of the values \u200b\u200bobtained when applying various methods of assessing the MPZ, since the terms of the example is provided for the oscillation of the acquisition of materials. So the cost of the remainder at the beginning is 2 000.00 rubles, in the reporting period, the materials were purchased at a price of 1800.00 and 2,100.00 rubles.
Subject to the sustainable increase in prices, the most advantageous, is undoubtedly the Lifel method, since the cost of written off TMC increases, and profit, respectively, decreases. When prices decrease, the opposite picture is observed when applying the FIFO method. In order to avoid jumps of an accountant, as a rule, choose and for the purposes of accounting and for the purposes of taxation, the method of debiting the MPZ on average cost. This method is tested by time and does not cause difficulties in the calculations, as well as the average indicators in any changes in the market prices.
To make faithful management decisions in stock management, there is a need to choose a method for assessing the MPZ for accounting purposes.
For the purposes of taxation, one or another method of assessing materials is used to optimize taxation, in particular, to reduce income tax payments, subject to the choice of the method that provides for a debiting to reduce the tax base of maximum costs.
The consequences of applying different methods for estimating reserves for accounting purposes and for tax purposes.
How to take into account the differences arising from the use of different methods for estimating stocks for accounting purposes and for tax purposes. In this case, there is a need to apply the requirements of PBU 18/02.
So, the organization applies different methods for estimating reserves for accounting purposes and for tax purposes. What differences arise?
In the event that the amount of expenses reflected in accounting exceeds the amount of expenses adopted for taxation, a subtracted temporary difference occurs, and, as a result, a deferred tax asset (it). If the amount of expenses reflected in accounting less than the amount of expenses adopted for the calculation of income tax arises taxable temporary difference, and, as a result, a deferred tax liability. Consider the emergence of differences based on the data of our example.
When calculating the average cost method, the amount of the cost for the cost is 806,334.70,50 rubles, with the FIFO method - 801,000.00 rubles, with a bodice of 805,000.00 rubles.
| Applicable Evaluation of the MPS for Goals | Arising differences | She / it | |
| Accounting | Taxation | ||
| In medium cost 806 334,70 | Using the FIFO method 801 000,00 | Submitted temporary difference | SHE IS |
| In medium cost 806 334,70 | Using the leaf method 805 000,00 | Submitted temporary difference | SHE IS |
| Using the FIFO method 801 000,00 | At average cost 806 334,70 | IT | |
| Using the FIFO method 801 000,00 | Using the leaf method 805 000,00 | Taxable temporary difference | IT |
The optimal method of assessing the MPZ for tax accounting purposes in organizations applying a simplified tax system is the FIFO method, since the method of evaluating the MPZ on average cost for the purposes of tax accounting of expenses during USN does not allow to comply with the requirements of Art. 346.17 of the Tax Code of the Russian Federation, in terms of control of expenses. At the same time, the organization keeps the opportunity to keep records of the MPZ "on average" in accounting.
Of course, the emergence of differences between accounting and tax accounting leads to a complication of the accounting process, as a result, more errors. However, the market situation, the presence of multiple accounting user approaches (for example, the organization benefits profit to pay dividends in a larger amount) and the latest changes in legislation increase the number of situations where these differences arise. In addition, if the nomenclature of materials (goods) is small and the accountant has the possibility of partial accounting, and it is necessary to think, and is it convenient and practiced from the point of view of taxation the method of the weighted average assessment.
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