Your firm organized a restroom, having bought teapots, microwave ovens and ware, acquired in a reception services, tableware which will be used for service of business meetings of the management? To consider and write off expenses on ware in accounting and tax accounting of the organization, you need to execute the following actions.
It is required to you
Primary documents confirming acquisition of ware (the check, the cash-memo, the expense report of the employee).
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Credit the services and tableware acquired in shop on the basis of primary documents attached to the expense report of the employee. For this purpose issue the credit order in the M-4 form. This document has to be signed by employees, being responsible persons.
In accounting make the following record: The debit of account 10 "Materials", sub-account 9 "Stock and economic accessories", account 71 Credit "Calculations with reporting persons" - receipt of ware at the actual cost is considered.
Issue documentary transfer of ware to that division where it will be used. You need to make the requirement consignment note for the M-11 form. On the basis of the made document issue the following accounting transaction: Debit of account 26 "General running costs" (or debit of account 25 "General production expenses", 44 "Expenses on sale"), account 10 Credit "Materials" sub-account 9 "Stock and economic accessories". So you will write off ware cost for general running costs of the organization.
Write off in tax accounting ware cost in the other expenses connected with production and realization. Make write-off of expenses in that period when transfer of plates to use was carried out.
You can find justification of their reference in structure of the expenses reducing base on income tax, having read the Letter of the Ministry of Finance of the Russian Federation of July 14, 2011 No. 03-03-06/2/112. In this document it is in detail proved that charges of the room of meal (and including on acquisition of ware) belong to expenses on providing normal working conditions, in this regard your organization has the right to include them in an other expenses on the basis of subparagraph 48 of point 1 of article 264 of the Tax code of the Russian Federation.