Guidelines for accounting for the costs of production, work, services (project). Guidelines for Accounting for the Fund of Libraries of Educational Institutions Accounting Recommendations

for internal accounting

operations with securities

in brokerage and dealer companies

1. Basic principles of internal accounting

1.1. Documentation of operations

1.2. Internal accounting registers

2. Back office in the company structure

2.1. Front office and back office

2.2. Back Office and Accounting

2.3. Functional structure of the back office

3. Primary accounting of transactions

3.1. Trade order

3.1.1. Principles of drawing up and circulation of instructions for a transaction

3.2. Ticket (management note)

3.2.1. Ticket Assignment

3.2.2. Ticket form and filling procedure

3.2.3. Ticket numbering system

3.3. Transaction confirmation

3.4. Transaction log

3.4.1. Assigning and maintaining a transaction log

3.4.2. Trade log data

4. Centralized databases

4.1. Principles and objectives

4.2. File of names and addresses

4.3. Securities file

4.4. Archives

4.4.1. Operations archive

4.4.2. Deal archive

4.4.3. Cash flow archive

4.4.4. Archive of the movement of securities

5. Internal Chart of Accounts

5.1. Chart of accounts of the back office

5.2. Comments on the Chart of Accounts of the Cash Accounting System

6. Cash flow accounting system

6.1. Principles of a cash flow accounting system

6.2. Principles of keeping a Journal of daily accounting of funds

6.3. Structure of the Journal of daily accounting of funds

6.4. An example of organizing a cash register

6.5. Structure of the Cash Book

6.6. Example of cash book organization

6.7. Cash balance

7. Journal of accounting of dealer operations

7.1. Purpose of the Dealer Operations Journal

7.2. Principles of Dealer Logging

7.3. The Structure of the Dealer Operations Journal

7.3.1. General information about transactions

7.3.2. Portfolio information

7.3.3. Market revaluation of the portfolio

7.4. An example of the organization of the Journal of registration of dealer operations

7.4.1. Relationship between the Dealer Journal and the Cash Journal

7.4.2. Reporting to management

8. Securities accounting system

8.1. Principles of the Securities Accounting System

8.2. Accounts Securities Accounting System

8.3. Principles of maintaining the Daily Securities Journal

8.4. Reflection of operations with securities

8.5. Structure of the Daily Securities Journal

8.6. An example of the organization of the Journal of daily accounting of securities

8.7. Structure of the Securities Book

8.8. An example of the organization of the Securities ledger

8.9. Periodic reconciliation of the availability of securities

9. Internal back office reports

9.1. Pending transactions report

9.1.1. Description of log fields

9.1.2. An example of organizing a journal of pending transactions

9.2. Client account status report

9.3. Transaction log

10. Reporting to clients

10.1. General principles

10.2. Client account status report

10.2.1. general information

10.2.2. Operation table

10.2.3. The structure of the client's securities portfolio

10.2.4. Cash account balance

10.2.5. Summary table of customer account transactions

10.2.6. The total value of the client's portfolio

10.3. Client Files

11. An example of using back office accounting registers

The specifics of the activities of brokerage and dealer companies determine the special requirements imposed by the management of such companies to obtain internal financial information - information on the availability of funds and securities in the portfolio of the company and clients at any time.

To obtain such information, there is not enough data from the accounting department, whose activities are mainly focused on the preparation of financial and tax reporting to regulatory authorities.

In this regard, there is a need for internal accounting of transactions with securities, aimed primarily at providing financial information to management for making investment decisions and planning operations.

The main tasks of internal accounting are:

Formation of complete, reliable and up-to-date information on transactions with securities

preparation of documents for transactions with securities

Preparation of regular internal reporting to management

Preparation of regular reports to clients.

Brokerage and dealer companies carry out internal accounting of transactions with securities separately and in addition to the accounting of their financial and economic activities in order to more accurately reflect the specific operations carried out by these companies in the securities market.

The main principles of internal accounting for transactions with securities are:

· reflection of all transactions with securities in the statements of internal accounting on the day of the transaction , i.e. no later than the end of the working day when the transaction was completed. If the company receives information about the fact of a transaction with securities later than the end of the business day when the transaction was completed, then the specified transaction is reflected in the internal accounting statements no later than the end of the business day when information about the transaction was received;

· separation in internal accounting of own cash and securities and cash and securities of its clients . The internal accounting system involves the opening and maintenance of separate accounts for securities and accounts for analytical accounting for cash for each client and counterparty of the company. Each client or counterparty account is assigned a unique number in accordance with the internal principles of account numbering in the accounting system;

· providing regular reports to clients companies based on the results of transactions with securities that were made for this client. Reporting to clients reflects all transactions made for the client using his funds and securities, as well as the balance of funds and securities on the client's account according to internal accounting data.

The basis for entries in the internal accounting registers are the following primary documents that record the fact of a transaction with securities (conclusion of a transaction, movement of securities, cash flows):

· internal accounting documents that record the fact of receiving a client's order to make a transaction with securities - customer orders, and the fact of a transaction with securities - administrative notes (tickets) and confirmation of transactions.

· agreements, contracts, agreements for the implementation of transactions with securities;

payment documents (orders, instructions, demands and other documents that are the basis for recognition of payments in accordance with the current legislation);

Documents certifying the re-registration of ownership of securities (extracts from the register of shareholders, statements of the depositary from the depo account), transfer orders and other documents that are necessary for the re-registration of ownership of securities in accordance with applicable law, as well as acts of acceptance and transfer of certificates of securities;

Documentation of the primary accounting of transactions is provided by filling out a document certifying the fact of receipt of a client's order to make a transaction with securities, and a document certifying the fact of a transaction with securities.

Accounting for transactions with securities in the back office is carried out using the following journals and internal accounting records:

Transaction log

Dealer Operations Log

Journal of daily accounting of funds

Book (statement) of cash accounting

Daily Securities Journal

Book (statement) of accounting for securities

Pending transactions log

Logbook of customer transactions

The company chooses the method of maintaining internal accounting journals depending on the volume of transactions and software capabilities:

on paper in the form of a journal or accounting cards;

in the form of spreadsheets

in the form of computer databases that are part of automated system back office information processing, etc.

In the structure of the brokerage and dealer company, the following divisions can be distinguished related to the process of execution and accounting of the transaction:

· Sales Department (“Front Office”), whose employees enter into transactions with securities;

· back office ensuring the execution of transactions, carrying out internal accounting and control of transactions with securities;

· Accounting accounting for operations and compiling financial statements in accordance with the rules of Russian accounting.

The front office includes the trading divisions of the company - the trading department (dealing), the portfolio management department, departments for working with individual and institutional clients.

The main function of the front office is to conclude transactions with securities on behalf of the company and on behalf of its clients. At the same time, a minimum of accounting and settlement functions is assigned to the front office. Accounting and execution of transactions is carried out by the back office.

The separation of the front office from the settlement, accounting and reporting functions will allow the department to focus on trading functions and work with clients and is a necessary condition for the effective operation of the company in the market.

Guidelines for accounting of fixed assets are one of the most significant documents in terms of content, which any organization should be guided by in matters of accounting for fixed assets. This article is devoted to what basic principles and approaches to accounting for fixed assets contain such guidelines and what is important to keep in mind for the company.

General provisions of the guidelines

The document called methodological guidelines for accounting of fixed assets, approved by order of the Ministry of Finance of the Russian Federation of October 13, 2003 No. 91n (hereinafter referred to as instructions No. 91n), discloses and specifies the norms of PBU 6/01 (approved by order of the Ministry of Finance of the Russian Federation of March 30, 2001 No. 26n). The document establishes a wide range of features of fixed assets accounting, which should guide firms in the practice of maintaining such accounting.

The first section of the guidelines is devoted to general issues. It specifies some organizational issues. Namely, it is prescribed that, on the basis of instructions No. 91n, the company independently forms internal accounting regulations, in which it should be fixed (clause 5 of instructions No. 91n):

forms of primary documents that record the facts of the movement of fixed assets;
a list of specialists responsible for keeping records;
rules and procedures for monitoring the use of the OS.

Also, in paragraph 6 of instructions No. 91n, the goals of accounting for fixed assets in an enterprise are outlined, which are generally similar to the basic goals of organizing accounting in a company.

such an asset will be used by the firm in production or for administrative purposes;
the company expects to use such an asset for more than 12 months.

At the same time, clause 7 of instructions No. 91n stipulates that all operations on the movement of fixed assets (their receipt, movement within the company and disposal) must be properly reflected in the primary documents.

IMPORTANT! Primary documents must contain the following details: the name of the company, fixed assets, the content of the fact of movement of fixed assets, numerical indicators of movement, details of responsible specialists, as well as their signatures. Documents can be drawn up both on paper and in electronic form (clauses 7-9 of instructions No. 91n).

As stated in paras. 10, 11 of Directives No. 91n, the accounting unit of fixed assets in the company is an inventory object, which is assigned an appropriate account number. In this case, such an inventory object means:

A separate OS object (with all the necessary devices), which is designed to perform certain functions and tasks in the company.
Or a complex of articulated operating systems that function as a single entity and as a single entity are designed to perform the necessary tasks at the enterprise. At the same time, it is important that separately (and not in a complex) such operating systems lose their value for the company and can no longer perform the necessary functions. An example would be a truck body and its engine, which together make up a single inventory object - a truck.

Instructions No. 91n stipulate that each vessel acts as a separate inventory object in relation to the fleet. But in aviation, the procedure is different: each aircraft engine must be registered as an independent inventory object.

WE PAY ATTENTION! The main rule that a company should be guided by when dividing fixed assets into inventory objects is as follows: if a single object has components whose useful lives differ from each other, such parts should be registered as independent inventory objects.

To keep records of OS objects, special forms are provided - inventory cards, which the company must have in relation to each inventory object it has. If the company received the OS for rent, then such a card should be opened on an off-balance account.

In addition, the general provisions of instructions No. 91n describe how to keep records if a company has too much or too little fixed assets.

What aspects of determining the initial cost of an asset are reflected in the guidelines?

Instructions No. 91n establish that a firm can take into account a fixed asset in a wide range of cases. Namely: upon acquisition, construction, receipt as a contribution to the UK from other companies, etc. In this case, in any case, accounting specialists will have to reflect the receipt of fixed assets at its original cost (clauses 22, 23 of instructions No. 91n).

IMPORTANT! The initial cost of the fixed asset is the amount that the company actually spent on acquiring / constructing the fixed asset in question, minus the amount of VAT on such costs.

At the same time, the actual expenses of the enterprise in paragraph 24 of instructions No. 91n are understood as a wide and open list of expenses that are somehow connected with the fact of the transfer of fixed assets to the company. Namely:

payment under a sale and purchase agreement, a contract (including for the provided consultations and information support in relation to the acquisition of this OS), etc.;
the cost of delivering the OS and certain work (if necessary), as a result of which the OS becomes suitable for use in the enterprise;
customs payments, fees, duties, non-refundable taxes;
fees paid to intermediaries;
other expenses associated with the acquisition of fixed assets.

Accountants should remember that the “Other expenses” group cannot include general business or other similar expenses.

In addition, instructions No. 91n fix some specific features of the formation of the initial cost of fixed assets. In particular:

If the company did not purchase the fixed asset on the side, but created it on its own (for example, built a building), then the initial cost of the fixed asset in the company's accounting will be formed as the sum of the costs actually incurred to create such an fixed asset.
In a situation where a company makes a fixed asset as a contribution to the UK, in accounting, the initial cost will be the estimated monetary value that the founders of the company agreed upon.
If the fixed asset was donated to the company, then such an object is taken into account at its market price on the date of reflection in the accounting.
In a situation where the fixed asset is transferred to the firm under contracts under which the company becomes obligated to pay in non-cash items, the initial cost of the fixed asset is calculated as the price of such (and if it is impossible to calculate the price, the price of similar) items.
If, as a result of the inventory, the company has identified previously unaccounted objects, then they should be registered at the current market value.

Further. In clause 38 of instructions No. 91n, it is established that it is necessary to take into account fixed assets in a company on the basis of a special document - an act of acceptance and transfer of fixed assets. At the same time, such an act must be generated for each individual OS object. The exception is objects of the same type, which the company takes into account at the same time: one general act can be drawn up for them.

What is important to remember when evaluating OS?

The main principle that fixes instructions No. 91n regarding the subsequent assessment of fixed assets is as follows: in the future, the cost of fixed assets, as a rule, is not revised.

However, exceptions are possible. In particular, the initial cost of fixed assets should be changed in accounting when the facility was subjected to additional equipment, reconstruction, modernization, revaluation and partial liquidation.

WE PAY ATTENTION! At the same time, the cost of modernization, additional equipment, etc. can be both taken into account together with the OS object (in the same inventory card), and taken into account separately (then a separate inventory card is opened).

Instructions No. 91n provide that a company can re-evaluate fixed assets at current value no more than once a year. At the same time, such a current cost means such an amount of funds that the company would pay if on this date there was a need for an urgent replacement of the asset.

To calculate the current value, clause 43 of instructions No. 91n involves the use of a different range of data, including:

price statistics;
information about prices published in the media;
price information from the firm's practice;
expert opinions, etc.

However, the company should keep in mind that if it decides to re-evaluate fixed asset objects in accounting once, then this will have to be done regularly in the future (paragraph 44 of instructions No. 91n).

IMPORTANT! When revaluing, not only the value of the fixed asset is reviewed, but also the depreciation that was accrued for the entire period of use of the fixed asset.

Further. Accountants of the company should clearly understand that the results of the revaluation of fixed assets in the aggregate for the year should be reflected in accounting separately. At the same time, an important aspect is the impact of revaluation results on the amount of additional capital of the company. IN general view the rules are as follows:

The revaluation of fixed assets increases the additional capital of the company, and the amount of the subsequent markdown decreases it.
If, however, the fixed assets were marked down first, then the amount of the markdown does not affect the additional capital, but is attributed to other expenses. The subsequent revaluation is first included in the financial result of the company as other income. And when the amount of revaluation exceeds the total previous markdown, then further revaluation will form the additional capital of the company.
When an asset is retired, the revaluation of that asset is transferred from additional capital to retained earnings.

For more information about the company's additional capital, see the article.

Aspects of the accrual and accounting of fixed assets depreciation in accordance with the guidelines

As follows from paragraph 49 of instructions No. 91n, the company must charge depreciation for all fixed assets that it has on the rights of ownership, economic management or operational management (according to PBU 6/01).

Instructions No. 91n spell out some features in accordance with which certain categories of companies should be charged depreciation. Namely:

Non-profit firms are exempted from the need to calculate depreciation. Instead, they must keep records of the total depreciation of fixed assets for the year on an off-balance sheet account.
Any organization should not charge depreciation on items such as land or other natural objects, i.e., those objects that will not lose their useful properties for consumers even after 50 years.
If the OS is rented out, then depreciation in accounting is charged, as a rule, by the lessor. Under a leasing agreement, an asset can be accounted for by both the lessor and the lessee, depending on who, by virtue of the agreement, acts as the balance holder. In particular, if the agreement states that the property is recorded on the balance sheet of the lessee, then he charges depreciation. And vice versa.

In clause 53 of instructions No. 91n, possible ways depreciation in the company. These are the methods:

linear;
diminishing balance;
by the sum of numbers of years of useful life;
in proportion to the volume of output.

At the same time, it is important for a company to understand that, having chosen one of the proposed methods, it will be necessary to apply it throughout the life of the OS object (group of objects).

In paragraph 59 of instructions No. 91n, it is explained how the useful life of an asset should be determined. In particular, it is recommended to take into account the following factors:

expected performance of the OS or its capacity;
estimated physical wear and tear, which, in turn, depends on the conditions and intensity of use of the object;
various conditions-restrictions on the use of such an object (for example, the duration of the OS lease agreement).

If the company completed or upgraded the OS, then the useful life should be reviewed objectively.

In pp. 61-64 guidelines for accounting of fixed assets the basic depreciation procedure is laid out:

the calculation begins on the 1st day of the month following the month when the OS was accepted by the company for accounting;
depreciation ceases to be accrued in the same way: from the 1st day of the month after the asset was retired or completely depreciated in the previous month;
in case of long-term conservation (more than 3 months) or restoration (more than 12 months), depreciation is not charged;
depreciation is "accumulated" in accrual accounting and is reported in the period to which it actually relates.

Recommendations for guidelines regarding the maintenance and restoration of OS objects

As follows from paragraph 66 of instructions No. 91n, the enterprise contains an OS object so that it does not lose its operational qualities and continuously benefits the company for a long period. In this case, two ways of containing OS objects are distinguished:

technical inspection of the OS object;
maintaining such an OS object in a state suitable for performing work tasks.

Restoration, in the context of instructions No. 91n, means that in relation to one or another OS object that has lost its working properties to some extent, one of the following actions is carried out:

OS repair;
such an object is modernized by the company;
OS is being rebuilt.

Paragraph 67 of instructions No. 91n says that the company should recognize the repair costs in full on the basis of primary documents. Namely: this may include costs such as the purchase of materials, the salary of workers, the purchase of services from third-party contractors, etc.

WE PAY ATTENTION! If the company is repairing the object, then it is advisable to make a note about this in the corresponding inventory card. As soon as the repair is completed, the inventory card information is also updated with a corresponding adjustment.

To reflect the fact of modernization or reconstruction of the OS object, the company must have an appropriate act.

IMPORTANT! If the OS consists of several parts that are considered independent inventory items, the replacement of such parts as a result of modernization should be registered by the company as disposal / acquisition of the corresponding inventory items (clause 72 of instructions No. 91n).

Main aspects of fixed assets disposal

The final section of instructions No. 91n is devoted to the issues of reflection in accounting for the disposal of fixed assets.

The main points that it is important for the firm to remember are the following.

An OS may be retired from a company as a result of such circumstances as sale, complete depreciation (write-off), transfer to another organization on account of a contribution to the Criminal Code, donation, liquidation, etc.

WE PAY ATTENTION! At the same time, the transfer of an asset asset from one unit to another is not a disposal (clause 82 of instructions No. 91n).

For any situation, the value of the retired asset should be excluded from the firm's accounting.

At the same time, as explained in clause 77 of Directives No. 91n, a company, before recognizing an object as subject to disposal (for example, due to its complete depreciation), should form a special commission that will determine whether such an object can be restored, whether it is advisable, etc. Based on the results of the work, the commission may decide to write off the fixed assets object and draw up the write-off in the form of an appropriate act.

IMPORTANT! If, upon disposal of the fixed asset, some of its components can be repaired, the company will again take them into account at the current market appraised value simultaneously with the reflection of the fact of disposal of the fixed asset itself.

Accordingly, an appropriate mark is made in the inventory card of the retired OS, after which the company will have to store such a card in the archive for at least 5 years.

Results

Guidelines for accounting for fixed assets regulate the entire process of accounting for fixed assets and explain in detail such issues as accepting fixed assets for accounting, calculating the initial cost of fixed assets, actions during the subsequent revaluation of fixed assets, carrying out its modernization, repair. Also painted: the procedure for calculating depreciation for fixed assets, the main aspects of maintaining and restoring the fixed assets. In addition, the provisions are indicated that should be followed when the OS is retired from the business of the company. Since there are many accounting nuances in instructions No. 91n, it seems that the document in question at any enterprise should act as table book responsible accountant.

However, probably due to the revision of the functions of the Ministry of Finance of Russia, the development of the document was discontinued.

Due to the lack of currently valid advisory documents on accounting for the costs of production of products, works, services, it was decided to include the draft Guidelines on accounting for the costs of production of products, works, services in the Info Law to enable specialists to use it in a reference mode, insofar as it does not contradict the current legislation.

See also Decree of the Government of Russia dated 05.08.1992 No. 552"On approval of the Regulations on the composition of costs for the production and sale of products (works, services) included in the cost price ..." (No longer valid. Should be used as a guide).

Information about the continuation of development
document is missing.

on cost accounting for the production of products, works, services

I. General provisions

1. These Methodological Recommendations have been developed in accordance with the Regulations on Accounting "Expenses of the Organization" PBU 10/99, approved by Order of the Ministry of Finance of Russia dated May 6, 1999 N 33n (registered with the Ministry of Justice of Russia on May 31, 1999, registration number 1790), and determine the procedure for maintaining by commercial organizations (except for credit and insurance organizations) accounting for the costs of manufacturing products and their sale, sale of goods , performance of work, provision of services, calculation of the cost of products (works, services).

2. The purpose of accounting for production costs is to form an information and analytical base for managing the production activities of an organization, including the information necessary to identify financial results from ordinary organization activities for the reporting period, as well as decision-making on cost management (determining (for oneself) the cost of finished products (by its types, groups, unit of product, etc.), work performed, services rendered (by their types, groups, etc., data for evaluating and analyzing the fulfillment of planned indicators, for determining the economic efficiency of organizational and technical measures for the development and improvement of production, for economically sound forecasting and achieving other goals of managing the organization.

3. On the basis of these Guidelines, organizations in accounting organize accounting of expenses by cost items, the list of which is determined independently, as well as by economic elements, develop internal regulations, instructions, other organizational and administrative documents necessary for the proper organization of accounting for production costs and calculation of the cost of products (works, services).

4. Expenses do not include amounts that do not meet the requirements for recognition of expenses in accordance with the Regulations on accounting "Expenses of the organization" (PBU 10/99), approved by order of the Ministry of Finance of Russia dated May 6, 1999 N 33n (registered with the Ministry of Justice of Russia on May 31, 1999, N 1790).

Costs that form the cost of manufacturing products and selling them, performing work and providing services are included in the formation of costs of the reporting period to which they relate. If the fact of economic life is related not only to the current reporting period, but also to the future, it is necessary to defer the recognition of expenses as expenses of this reporting period. It is carried out by systematic and rational distribution of previously recognized expenses (deferred expenses) by reporting periods. The procedure for writing off expenses of future periods is established by the organization independently, unless otherwise provided by regulatory acts on accounting.

If the organization has adopted, in permitted cases, the procedure for recognizing revenue from the sale of products and goods not as the transfer of ownership, use and disposal of the delivered products, goods sold, work performed, services rendered, but after the receipt of funds and other forms of payment, then production costs are recognized after the repayment of the relevant debts.

5. In order to generate information on production costs, the organization is guided by the grouping of costs by their types (in accordance with the classification used in the organization and depending on the tasks of a managerial nature, types of products (works, services), the production and sale of which is carried out by the organization, the organizational structure of the organization, technological features, etc.).

At the same time, the procedure for the organization to generate information on the costs of production and sale necessary to solve managerial problems: calculating the full (self) cost of finished products (including by types, groups, unit of product, etc.), work performed, services rendered (by their types, groups, etc.), semi-finished products of own production, etc., may differ from the procedure for generating information for assessing work in progress and finished products to reflect them in the balance sheet, as well as identifying the financial result from ordinary activities organizations for the reporting period and the reflection of this financial result in the financial statements. The close relationship of these tasks determines the fulfillment of certain requirements for the organization of cost accounting: the procedures for documenting and valuing business transactions should be carried out in such a way as to exclude cases of duplication of information; the need to ensure the consistency of the results obtained in the framework of solving all problems, etc.

6. Production costs form the costs of the organization for ordinary activities (both previously accounted for as deferred expenses and in this reporting period), which are directly related to the consumption of material and other resources and their processing in the process of manufacturing products, due to technology and organization of production (technological process), performance of work, provision of services, production management and the organization as a whole, regardless of the completion of this process and the nature of the connection with the finished product, work performed, service provided.

Costs for the sale of products, goods, works, services (hereinafter - sales costs) form the costs associated directly with the sale (marketing) of products (works, services).

7. Permitted in accordance with normative documents in accounting in Russian Federation cases, the organization has the right, for the purpose of uniform (during the reporting year) inclusion in the costs of manufacturing products and selling them, selling goods, performing work and providing services certain types expenses create reserves for future expenses by including deductions in expenses (repair of fixed assets, payment of remuneration based on the results of work for the year, land reclamation and other environmental measures, etc.).

8. Determining (calculating) the (self) cost of finished products (works, services), the cost of work performed, services rendered is the basis for setting prices, the basis for calculating taxes, as well as the current assessment of the organization's performance.

When assessing the production cost of finished products, work performed, services rendered, implying the completion of the production process, that part of the costs of production and management of production itself is allocated, which corresponds to the finished product, completed work, performed service.

When evaluating the full (self) cost of finished products (works, services), the production (self) cost increases by the share of costs associated with managing the organization as a whole and selling (selling) finished products (goods).

9. When deciding on the organization of accounting for production costs, it is necessary to determine a set of methods for ensuring timely, complete and reliable reflection of the actual costs associated with the production and sale of products (works, services), ensuring control over the use of material, labor and financial resources in the production and sale process, calculating the cost of both all manufactured products (work performed, services rendered), and its individual types.

The organization of accounting for production costs and expenses for the sale of products, performance of work, provision of services should be effective in terms of the tasks assigned to it and the costs of its organization.

10. The basis for identifying costs that form the costs of manufacturing products and selling them, selling goods, performing work and providing services, is the attitude to the production and sale process, mediated by the content of the corresponding primary accounting document. In cases where the consumption of services provided to an organization, the performance of work by other organizations (individuals) for the production of products (works, services) and their sale, is carried out in one reporting period, and the primary accounting documents confirming the actual amount of payment for this service (work) are received by the organization in another reporting period, the production (sales) costs include amounts for payment for the consumed services (work performed) on the basis of the primary accounting document created in the organization based on the terms of the contract and the organization's data on consumption services rendered by her, works performed for her. As primary documents confirming the actual cost of consumed services (performed work) are received from organizations providing services (performing work), the identified difference is subject to additional inclusion in the costs of production (sales) or reversal in the reporting period of identifying the amounts of differences. Upon receipt of documents confirming the actual cost of services and works consumed in the previous reporting year, the revealed difference between the amount previously included in the costs of production (sales) and the actual cost of services (works) is subject to additional inclusion in the costs of production (sales) or reversal.

If an organization uses the procedure for reflecting the cost of services consumed, rendered to an organization, performed for the organization of work by other organizations (individuals) for the purposes of producing products (works, services) and selling them by the time the organization receives documents confirming the actual cost of services rendered, work performed, then the corresponding amounts are reflected as part of the production costs of the current period.

The procedure for reflecting the cost of consumed services rendered to the organization, performed for the organization of work by other organizations (individuals), must be provided by the organization in the adopted accounting policy.

II. The composition of the cost of production, the cost of its sale, the performance of work, the provision of services

1. Costs for the production and sale of products, performance of work, provision of services represent the valuation of raw materials, materials, fuel, energy, natural resources, fixed assets and other property, labor resources used in the process of production of products, performance of work and provision of services, as well as other costs for the manufacture of products, performance of work, provision of services, for the management of production and the organization as a whole, the sale of products.

2. The costs that form the costs of production and sale of products, performance of work and provision of services are included in their composition directly in the amount of the cost of the resources used, by transferring the cost of depreciable property owned by the organization, by including the amounts due for payment for the services of other organizations and individuals (including individual entrepreneurs), payments in connection with the use of property owned by other organizations, payment of relevant taxes, fees and other payments, by including the share of previously recorded expenses for future periods or by including the amount of deductions for the creation of appropriate reserves for the future x expenses and other purposes (in accordance with accounting rules).

3. The costs associated with the production of products, performance of work, provision of services, along with others, include:

expenses of the organization for the development of natural resources associated with the geological study of the subsoil, exploration (additional exploration) of the fields being developed, preparatory work. These expenses, in particular, include expenses for the search and evaluation of mineral deposits (including the audit of reserves), exploration of minerals and (or) hydrogeological surveys carried out at the subsoil plot in accordance with licenses or other permits of authorized bodies obtained in the prescribed manner, as well as expenses for the acquisition of the necessary geological and other information from third parties, including state bodies; expenses for the preparation of the territory for the conduct of mining, construction and other works in accordance with the established requirements for safety, protection of land, subsoil and other natural resources and the environment, including the construction of temporary access roads and roads for the removal of mined rocks, minerals and waste, preparation of sites for the construction of relevant structures, storage of a fertile soil layer intended for subsequent land reclamation, storage of mined rocks, minerals and waste; expenses for compensation of complex damage caused to natural resources by land users in the process of construction and operation of facilities, as well as for compensation for losses in agricultural production in the event of land withdrawal for needs not related to agricultural production, in the event of destruction or damage to reindeer pastures. These expenses also include compensations provided for by contracts (agreements) with local governments and (or) tribal, family communities of indigenous peoples, concluded by such land users;
expenses of the organization for research, development and technological work (in accordance with the established procedure). Expenses for research, development and technological work include all actual expenses associated with the performance of these works: the cost of inventories and services of third-party organizations and persons used in the performance of these works, wage costs and other employee benefits directly engaged in the performance of the specified work under an employment contract, social contributions (including the unified social tax), the cost of special equipment and special equipment intended for use as objects of testing and research, depreciation of fixed assets and intangible assets used in the performance of the specified work, the costs of maintenance and operation and operation of research equipment, installations and structures, other fixed assets and other property and other expenses; other costs directly related to the implementation of research, development and technological work, including the costs of testing;
costs for the preparation and development of new organizations, industries, workshops and units, taken into account from the beginning of the current activities of the organization, workshop or the use of new units in the current activities of the organization, including the costs of preparing and mastering the production of products not intended for serial or mass production;
non-capital costs associated with improving technology and organization of production, as well as improving product quality, increasing its reliability, durability, changing product design and other operational properties carried out during the production process;
production process maintenance costs: to provide production with raw materials, materials, fuel, energy, tools, devices and other means and objects of labor, to maintain fixed assets and other property in working condition (costs for technical inspection and maintenance, for all types of repairs), etc .;
the costs of ensuring the process of production management (individual divisions of the organization) and management of the organization as a whole;
the costs of providing sanitary and household and medical and preventive services to employees in accordance with the requirements of labor protection, maintaining cleanliness and order in the workplace;
costs of ensuring the relevant labor protection requirements;
to ensure fire safety, property protection and other special requirements stipulated by the rules for the technical operation of organizations, supervision and control over their activities;
expenses for civil defense in accordance with the legislation of the Russian Federation;
current costs associated with the maintenance and operation of environmental facilities: treatment facilities, ash collectors, filters and other environmental facilities, expenses for the disposal of environmentally hazardous waste, payment for third-party services for the receipt, storage and destruction of environmentally hazardous waste, cleaning Wastewater, etc.;
the cost of transporting employees to and from the place of work in directions not served by public passenger transport; the costs of paying for special routes of land-based urban passenger transport of general use (except for taxis) in excess of the amounts determined based on the current tariffs for the relevant types of transport;
costs associated with the implementation of work on a rotational basis, including the delivery of employees from the location or collection point to the place of work and back and from the place of residence in the rotational camp to the place of work and back; non-reimbursable costs for the operation and maintenance of rotational and temporary camps, including all housing and communal services and social and household facilities, subsidiary farms and other similar services, in organizations operating on a rotational basis or working in field (expediting) conditions;
cash payments related to guarantees that ensure the exercise of the rights granted to employees in the field of social and labor relations, as well as established compensations in order to reimburse employees for expenses related to the performance of labor or other duties provided for by the legislation of the Russian Federation (when they are sent on business trips; when moving to work in another locality; when performing state or public duties; when combining work with education; in case of forced termination of work through no fault of the employee; payment of annual basic and additional holidays, monetary compensation compensation for the part of the unused vacation; compensation of expenses for paying the cost of travel and baggage transportation of persons working in the regions of the Far North and areas equivalent to them, and other payments to these persons in connection with the provision of guarantees and compensations to them in the field of social insurance, pensions, housing legal relations, etc.; payment of preferential hours for teenagers, payment of breaks in work of mothers for feeding a child, payment of time associated with the passage of medical examinations, performance of public duties and other types of payments provided for by collective agreements;
deductions for social insurance, pension provision, compulsory medical insurance, subject to transfer in accordance with the legislation from the amounts of wages (payments) included in the cost of manufacturing products and selling them, selling goods, performing work, rendering services;
costs associated with the sale of products, goods: packaging, storage, transportation to the point stipulated by the contract, loading into vehicles(if it is stipulated by the contract) and other similar operations, advertising, including participation in exhibitions, fairs, the cost of product samples, goods transferred in accordance with agreements (contracts), agreements and other documents directly to buyers or intermediary organizations free of charge and non-refundable, and other similar costs;
depreciation deductions on fixed assets, profitable investments in material values, intangible assets used for the purposes of production and sale of products, sale of goods, performance of work, provision of services, calculated in accordance with the established procedure;
expenses related to payment for property received in temporary possession (temporary possession and use) used for the purposes of production of products and their sale, sale of goods, performance of work, provision of services (rent);
payments ( insurance premiums) carried out in accordance with insurance contracts or the legislation of the Russian Federation (for compulsory insurance of the organization's property, civil liability, life and health of employees, etc.;
taxes, fees, payments and other mandatory deductions made in accordance with the procedure established by law;
costs for certification of products (works, services);
other types of costs directly related to the production and sale of products, the sale of goods, the performance of work, the provision of services.

4. The actual costs for the production of products (works, services) include additional costs and losses caused by deviations from the established technological process, losses from rejects, losses from downtime due to internal production reasons, costs for warranty service and repair of products for which the warranty period is set, including costs for the emergence of contingent liabilities (for creating a reserve for warranty repairs).

III. Classification of costs for the production of products and their sale, performance of work, provision of services

1. The classification of costs for the production of products and their sale, the performance of work and the provision of services provides for their various grouping depending on the tasks set - planning, accounting, costing of a unit (group) of products, works, services, analysis of financial and economic activities, etc.

The correct scientifically based economic grouping is the organizing moment in building an organization's cost accounting, generating information about the actual costs (actual (self) cost of production, complete) finished products (by type, group, etc.), evaluation of work in progress, etc. and is important for the formation of the financial result from the ordinary activities of the organization for the reporting period.

2. For the purposes of planning (in terms of the degree of coverage by the plan) and analysis of financial and economic activities, production costs are divided into planned and unplanned. Planned costs include costs due to conditions that meet the requirements of the technological (production) process and the conditions for the sale (marketing) of products. Unplanned costs include costs that indicate a violation of the normal conditions of the production process (losses from marriage, unproductive costs, etc.).

3. Costs, depending on the impact on them of changes in the volume of work performed, are divided into fixed (conditionally fixed) and variable (conditionally variable). Costs that do not directly depend on the amount of work performed, specific gravity which will decrease in the cost price with an increase in the volume of work, and increase with a decrease, refer to fixed (conditionally fixed) costs. Costs that change in proportion to the growth (decrease) in the volume of work performed are classified as variables (conditional variables).

4. According to the nature of the costs incurred, they are divided into production and non-production (commercial, related to the sale (marketing) of products).

5. Depending on the method of including costs in the calculation when forming costs for the relevant type of product (work, services), costs are divided into direct and indirect.

Direct costs are costs that can be directly included in the costs associated with the production of a particular type of product, work, service (technological process).

Costs for raw materials, materials, fuel, energy, natural resources, etc. material and production resources, when they are used simultaneously for the manufacture of several types of products, the performance of work, the provision of services, can be considered as direct costs.

The indirect costs are costs that cannot be directly included in the costs of the relevant types of products, works, services.

Indirect costs, as a rule, are the costs associated with the maintenance and management of the production of products, the sale of products, and the management of the organization as a whole. Part of the costs for servicing and managing the production of products, works, services, the sale of products, can be directly and directly related to a certain (specific) type of product, work, service.

Indirect costs are included in the calculation of costs by type of product (work, service) using special methods determined by the organization.

By decision of the organization, indirect costs in terms of those related to the sale of products, goods and management may not be distributed, but written off in full at the end of the reporting period (month) as expenses for ordinary activities in the cost of sold products, goods, works, services (as expenses of the period).

6. In order to form the necessary information to identify the actual costs of manufacturing and selling certain types of products, work performed, services rendered, determining the actual cost of producing a finished product, unit of product, etc., as well as for planning (forecasting), costs are grouped by cost items (calculation cost items). The grouping of production costs by items (calculation items) should be based on the economic uniformity of costs for their intended purpose (place of origin, cost carrier - a specific type (group of products, works, services), etc.).

When organizing production cost accounting by cost items, it is recommended to take into account the classification of costs adopted by the organization into direct and indirect.

returnable waste (subtracted);
fuel and energy for technological purposes;
labor costs of employees directly involved in the production process, performance of work, provision of services;
expenses for the preparation and development of production;
overhead costs;
general running costs;
losses from marriage;
other production expenses;
selling expenses.

7. Organizations, taking into account the peculiarities of the technological process and the organization of production in the relevant industry and the share of certain expenses in the cost of products (works, services), etc., can expand the list of items (for example, they can be singled out as independent items “expenses for the maintenance and repair of mine workings”, “purchased components, semi-finished products and services of an industrial nature of third-party organizations”, “expenses for the maintenance and operation of equipment”, “internal movement of materials, semi-finished products, products”, “maintenance costs and operation of environmental protection facilities”, “costs for the maintenance and operation of “in-plant” non-technological transport”) or not to include certain recommended items in the list determined by the organization.

Items of direct material costs and labor costs in their composition, as a rule, include that part of them that can be included in the costs of producing certain types of products (works, services) in a direct way, without resorting to indirect methods of distribution.

As technically justified methods of cost rationing are introduced and methods of accounting and calculation are improved, it is recommended that the largest possible part of the costs be included in the costs of manufacturing products in a direct way, reducing the proportion of indirect costs.

8. The article "Raw materials" includes the costs of raw materials and materials that are part of the manufactured products, forming its basis, as well as the costs of auxiliary materials that are used in the manufacturing process of this product to ensure a normal technological process. In the case when the costs of auxiliary materials have a large share in the costs of production, they can be allocated to a separate item "Auxiliary materials". The same item includes the cost of general industrial products (fittings, hardware, normal ball bearings, etc.), which are used to complete products. At the same time, the cost of raw materials and materials is understood as the consumption of these material assets directly in the production of products, the performance of work, the provision of services, and not during the release from warehouses (storage places).

The cost of auxiliary materials used for technological purposes, the assignment of which to the costs of manufacturing individual products (groups of products) and orders directly is difficult, may be included in the cost of individual products and orders in the following order:

the consumption rates of auxiliary materials for technological purposes for each type of product are established;

in accordance with these consumption rates and the planned cost of materials, an estimated rate per unit of production is established, revised as the consumption rates of materials or prices change;

the actual costs of auxiliary materials are included in the costs of production of certain types of products, in the cost of finished products and work in progress in proportion to the estimated rates.

If it is difficult to directly include the costs of raw materials and materials that form the basis of manufactured products in the costs of manufacturing individual products (groups of products) and orders (for example, when producing several types of products from one type of raw material at the same time), then these costs can be included in the cost of individual products and orders in a similar manner.

The article “Raw materials and materials”, in some cases, if it is reasonable and possible to determine, may also include the costs associated with the use of natural resources in the production process, performance of work, provision of services: payment for the use of water bodies, etc.

9. The cost of purchased products and semi-finished products purchased in the order of production cooperation, used to complete the products of this organization or subjected to additional processing in this organization to obtain finished products (products), when an independent article "Purchased component products, semi-finished products and services of an industrial nature of third-party organizations" is singled out, is not included in the article "Raw materials and materials".

In the article “Purchased components, semi-finished products and services of an industrial nature of third-party organizations”, it is allowed to single out separately calculated semi-finished products of own production. At the same time, semi-finished products of own production are understood as products obtained in separate workshops (re-distributions), which have not yet passed all the operations established by the technological process and are subject to refinement in subsequent workshops (re-distributions) of the same organization or completion into products.

The article “Purchased components, semi-finished products and services of an industrial nature of third parties” may include the costs of paying for production services (for the performance of individual operations for the manufacture of products, processing of raw materials and materials) provided by third parties, which can be directly attributed to the costs of manufacturing certain types of products. In the rest of the work and services of an industrial nature performed by third parties, they are charged to other cost items depending on the nature of the work and services.

10. From the cost of raw materials and materials, the cost of returnable waste is excluded, which can be allocated under the item "Returned waste (deducted)". Returnable production waste refers to the remains of raw materials, materials, semi-finished products and other types of material resources formed in the process of production of products (performance of works, provision of services), which have lost all or part of the consumer qualities of the original resource (chemical or physical properties) and therefore used with increased costs (lower output) or not used for its intended purpose.

The recyclable waste does not include the remains of material resources, which, in accordance with the established technology, are transferred to other workshops, divisions as a full-fledged material for the production of other types of products (performance of work, provision of services).

The associated (associated) products obtained as a result of the technological process do not apply to returnable waste either.

Returnable waste is assessed in the following order:

at a reduced price of the original material resource (at the price of possible use), if the waste can be used for the main production or auxiliary production, but with increased costs (lower output of finished products);
at the current market value if the waste is sold to a third party.

The article “Fuel and energy for technological purposes” includes the costs of all types of fuel and energy directly consumed in the technological process of production of products (both purchased and produced by the organization itself). These costs include, in particular, the costs of:

fuel for melting units, blast furnace, open-hearth furnaces, for heating metal in rolling, forging and stamping, pressing and other shops, for carrying out product tests established by the technological process (bench, acceptance and control tests of turbines, diesel engines, motors, etc.), etc .;

electric power for electric furnaces in steelmaking, ferroalloy and foundry industries, for electric blow welding, electrolysis, electrochemical processes, for obtaining compressed air, oxygen and cold for technological needs, etc.;

the cost of water consumed for technological purposes (as an energy resource), steam, compressed air, cold, oxygen and other energy resources, the cost of energy transformation and transmission.

11. The costs of fuel and energy associated with the activation of machine tools, presses and other machines and equipment are included, as a rule, in the item "Costs for the maintenance and operation of equipment" or another item for accounting for these costs (general production costs, etc.).

The cost of fuel and energy for heating buildings and structures, indoor and outdoor lighting, and other household needs are included in the accounting items for general production, general business costs, depending on the direction of use of fuel and energy.

The cost of fuel consumed by transport (steam locomotives, diesel locomotives, electric locomotives, cars, etc.) is reflected in the cost of transport operation.

12. Evaluation of raw materials, materials, fuel and other inventories is carried out in accordance with the Accounting Regulation "Accounting for inventories" PBU 5/01, approved by order of the Ministry of Finance of Russia dated June 9, 2001 No. 44n (registered with the Ministry of Justice of Russia on July 19, 2001, No. 2806).

13. Under the item “Costs of labor remuneration”, the costs of remuneration of employees of the organization, individuals working under civil law contracts and whose work is related to participation directly (to one degree or another) in the production of products, performance of work, provision of services, for actually performed work, as well as other payments to employees provided for by the current labor legislation, collective agreements, local regulations of the organization and due to the performance of employees of their duties, are taken into account.

The list of costs included in the item "Labor costs" in monetary terms, regardless of the form of payment (monetary, non-monetary), includes, in particular:

amounts of remuneration for actually performed work, calculated on the basis of tariff rates, salaries in accordance with the remuneration systems adopted in the organization, incentive bonuses and allowances;
amounts of bonuses and other incentive payments accrued in accordance with the labor incentive systems adopted by the organization;
amounts of payments related to guarantees provided to employees of the organization (both in accordance with the legislation of the Russian Federation and in accordance with collective agreements, local regulations of the organization);
amounts of compensatory payments related to the regime and working conditions.

14. In the case when, for example, the amounts for payment for regular and additional holidays, the amount of compensation for unused vacation, payment for preferential hours for teenagers, payment for breaks in the work of nursing mothers, payment for time related to the performance of state or public duties, etc.), payments related to the fulfillment of the requirements of the current legislation of the Russian Federation (in terms of providing guarantees and compensations), for example, for payment to employees of organizations located in the Far North and areas equated to them, etc., travel and to the place of use of the vacation and back, including payment for baggage, make up a large share in production costs, the organization can provide for the allocation of these costs to an independent article when accounting for labor costs.

15. The article "Deductions for social needs" includes the amounts of the unified social tax, mandatory contributions in accordance with the norms established by the legislation of the Russian Federation in connection with the mandatory social insurance of employees, their pensions and medical insurance. This article includes the contributions of organizations for compulsory social insurance against accidents at work and occupational diseases, made in accordance with the legislation of the Russian Federation, as well as the corresponding deductions (payments) for voluntary types of insurance, pensions from the amounts of wages accounted for under the item “Labor costs” (with the exception of those types of payment for which insurance premiums are not charged). The corresponding taxes (deductions, payments) from the amounts of wages included in the composition of general production, general business expenses, expenses of auxiliary production and other similar expenses are also taken into account as part of these expenses.

16. The article "Costs for the preparation and development of production" includes:

costs for the preparation and development of new organizations, industries, workshops and units, taken into account from the beginning of the current activities of the organization, workshop or the use of new units in the current activities of the organization (start-up costs);

the costs of preparing and mastering the production of new types of products and new technological processes;

costs for the development of natural resources, preparatory work on the developed deposits in the extractive industry;

other one-time costs, the list of which depends on the industry specifics of the organization’s activities, types of production, including the costs of preparing and mastering the production of products not intended for serial and mass production, as well as costs associated with improving technology and organizing production, improving product quality, changing product design and other operational properties carried out during the production (technological) process.

17. Costs associated with the development of new industries, installations and units, incl. in new organizations, taken into account from the beginning of the current activities of the organization, workshop or the use of new units in the current activities of the organization (staff training, adjustment of equipment, etc.) and which are increased costs in comparison with the planned ones, are taken into account as deferred expenses.

The duration of the repayment period for these costs is established by the organization independently, as a rule, during the standard period for the development of these production capacities, according to the repayment rates per unit of output established in the plan. The redemption rates per unit of production are set based on the total amount of recorded costs, the established duration of the redemption period and the planned output during this period of production. The indicated costs in the manufacture of several types of products are included in the costs of their production in accordance with the redemption rate per unit of each type of product, determined by the organization independently. The basis for determining this norm may be, for example, the amount of wages and the costs of maintaining and operating equipment per unit of a particular type of product.

The total amount of costs for the preparation and development of new organizations, industries, workshops and units is determined by the estimate with the necessary calculations for it, compiled on the basis of the established regime, duration and other conditions for the development of commissioned capacities. The estimate is substantiated by the calculation of the need for material, energy, labor and other types of resources.

18. To the costs of preparing and mastering the production of new types of products and new technological processes to be included in the costs of manufacturing products (works, services) in accordance with the Accounting Regulation "Accounting for the costs of research, development and technological work" RAS 17/02, approved by order of the Ministry of Finance of Russia dated November 19, 2002 No. 115n (registered with the Ministry of Justice of Russia on December 11, 200 2, No. 4022), include the costs of design and construction, as well as the development of a technological process for manufacturing a new product, the rearrangement and readjustment of equipment, as well as the cost of a product used as a sample.

An approximate list of expenses for the preparation and development of the production of new types of products and new technological processes includes:

the cost of inventories and services of third-party organizations and individuals (including individual entrepreneurs) used in the performance of these works;
labor costs for employees directly employed in the performance of the specified work under an employment contract;
deductions for social needs (including the unified social tax);
the cost of equipment and special equipment intended for use as objects of testing and research;
depreciation of fixed assets and intangible assets used in the performance of these works;
costs for the maintenance of equipment, installations and other fixed assets used in the performance of these works;
other costs directly related to the performance of the specified work, including the costs of testing.

Expenses for the preparation and development of the production of new types of products and new technological processes are taken into account especially as investments in non-current assets in accordance with the procedure determined by the Accounting Regulation "Accounting for the costs of research, development and technological work" PBU 17/02, approved by order of the Ministry of Finance of the Russian Federation dated November 19, 2002 No. 115n (registered by the Ministry of Justice of the Russian Federation on December 11, 2002 city, registration number 4022). In the article "Expenses for the preparation and development of production", these expenses are included from the 1st day of the month following the month in which the actual application of the results obtained from the performance of work in the production of products (performance of work, provision of services) was started.

The deadline for writing off these costs is set by the organization independently based on the expected period of use of the results of the work performed, during which the organization can receive economic benefits (income), but not more than 5 years. At the same time, the specified useful life cannot exceed the life of the organization.

Costs are written off in one of the following ways:

linear way;

method of writing off expenses in proportion to the volume of products (works, services).

The write-off of expenses for research, development and technological work in a linear way is carried out evenly over the accepted period.

With the write-off method in proportion to the volume of products (works, services), the determination of the amount of these expenses to be written off in the reporting period is made based on the quantitative indicator of the volume of products (works, services) in the reporting period and the ratio of the total amount of expenses for a specific research, development, technological work and the entire estimated volume of products (works, services) for the entire period of application of the results of a particular work.

19. Expenses for preparing and mastering the production of new types of products and new technological processes do not include the costs of preparing and mastering the production of products not intended for serial and mass production, as well as costs associated with improving technology and organization of production, improving product quality, changing product design and other operational properties carried out during the production (technological) process.

These costs are treated as general production or general business expenses and are included in their composition at the time of recognition.

In organizations with a diversified production of products, the development period of which is short and the costs are relatively small, they can be included in the overhead costs.

In the manufacture of products for individual orders, the actual costs of preparing its production are included in the costs of the corresponding product or batch of products.

20. Expenses for preparatory (operational mining and preparation) works at developed deposits in the extractive industry are accounted for as part of deferred expenses and are included in the expenses for preparation and development of production in the current period as they are repaid during, as a rule, the period of use of mine workings.

These costs include:

additional exploration costs for fields put into development;
the costs of preparatory work associated with the organization of new structural units (oil and gas production departments, fields, workshops) in areas newly introduced into development.
expenses associated with the cleanup of the territory in the zone of open (conducted) mining, sites for storing the fertile soil layer used in the subsequent reclamation of land, the construction of temporary access roads and roads to wells (the site of development) and other types of work.

In organizations with relatively stable volumes of operational mining preparatory work(regardless of their absolute value), the costs of these works can be planned and accounted for in the costs in the reporting period when they were carried out. In periods when the volume of operational mining and preparation works is unstable, the costs related to the increase in prepared reserves of extracted raw materials are deferred and are included in the costs of the reporting period as these reserves are used.

The costs of preparatory work in the mining industry, in particular, include:

depreciation of fixed assets (including wells in the absence of registration of their conservation);
labor costs of employees engaged in preparatory work;
deductions for social needs from the cost of remuneration of employees engaged in preparatory work;
other costs

A specific list of preparatory work and the procedure for their inclusion in the costs of the reporting period is established by the organization.

21. The organization should resolve the issue of organizing the accounting of general production and general economic costs in terms of the procedure for allocating, in order to achieve the set goals, the costs of maintaining and operating equipment, the costs of exercising management functions at all levels. At the same time, the organization may decide to form the costs of general production and general economic nature on the accounting items of the same name or with the allocation of a separate item of costs for the maintenance and operation of equipment from the composition of general production costs, the formation of management costs in the organization, regardless of the level of management for a separate accounting item and other costs.

22. When the item “General production costs” is singled out in accounting, it includes the costs of servicing the main and auxiliary production of the organization: costs for the maintenance and operation of machinery and equipment; depreciation and repair costs of fixed assets used in the production of products, performance of work, provision of services; the cost and expenses for the repair of other property (for example, special devices, tools, included in the working capital organizations (both purchased and own-made), sanitary-technological clothing, personal protective equipment for workers, insurance costs for the said property; heating, lighting and maintenance costs; rent for premises, machines, equipment, etc. used in production; remuneration of workers engaged in maintenance of production; costs for labor protection measures, other costs associated with the management and maintenance of production. The composition of the actual expenses of general production nature includes losses from downtime, losses from damage to material assets in workshops (divisions), and other unproductive expenses.

The costs associated with the maintenance and current repair of production and handling equipment, valuable tools, transport in workshops, divisions, workplaces and inventory of production workshops and services that ensure a continuous production process, as well as their depreciation, can be allocated from the composition of general production costs in a separate item, for example, "Expenses for the maintenance and operation of equipment".

It is also possible, with a significant share in the cost of production, to separate into a separate item the costs of maintaining transport in workshops, divisions (for example, the article “Intra-factory movement of raw materials, materials, semi-finished products and products”). The specified article (subject to its allocation) includes the costs of maintenance and operation (including repair and depreciation) of cars and electric cars, cars, forklifts and other types of non-technological equipment. At the same time, the costs of maintaining technological transport (conveyors, roller tables, flow and automatic lines, etc.) are not included in this article (subject to its allocation).

The costs of maintaining and operating the equipment of each division can be distributed among individual types of products in a manner determined by the organization. For example, estimated rates, in proportion to the cost of remuneration of employees, etc.

23. In organizations that use special tools and special devices that have individual (unique) properties and are designed to ensure the conditions for the manufacture (release) of specific types of products (performance of work, provision of services), an independent article “Tools, devices for special purposes and other special expenses” can be allocated from the composition of general production costs.

This article may also reflect the costs associated with the repeated use in production of labor tools that provide conditions for the performance of specific (non-standard) technological operations (special equipment).

The composition of special tools and special fixtures and special equipment (hereinafter referred to as special equipment) includes: various special tools (cutting, measuring, auxiliary, etc.), dies, molds, molds, rolling rolls, model equipment, stocks, chill molds, flasks, plasma-template special equipment, other types of special devices; special technological equipment (chemical, metalworking, forging and pressing, etc.), control and testing equipment and equipment (stands, consoles, models of finished products, test facilities) intended for adjustments, testing of specific products and their delivery to the customer (buyer); reactor equipment, devaccination equipment and other special equipment.

The article “Tools, fixtures for special purposes and other special expenses”, when it is allocated, includes the cost (in the established order of its repayment), the costs of repair and maintenance of special equipment in good (working) condition.

The cost of special equipment is repaid by the organization in one of the following ways:

method of writing off the cost in proportion to the volume of products (works, services) produced;

linear way.

The use of one of the methods of repayment of the cost for a group of homogeneous objects of special equipment is carried out during the entire useful life of the objects included in this group.

The cost of special tools and fixtures intended for use in the manufacture of individual orders or used in mass production is allowed to be paid in full at the time of transfer to production of the relevant tools and fixtures.

The cost of special equipment intended for use in the execution of individual orders, the cost of their repair and maintenance in good (working) condition are included in the item "General production costs" (if it is allocated). These costs can be taken into account under a separate item "Tools, fixtures for special purposes and other special expenses."

24. Organizations can plan and take into account the costs associated with the production of individual products or types of products (for conducting special episodic tests, for paying for examinations, consultations, etc.), the costs of servicing the production of individual products by the work and services of technical bureaus (departments), laboratories, etc., and the cost of which has a significant share in the cost of products, plan and account for as part of the item “Tools, fixtures for special purposes and other special expenses” (or under a separate item as special expenses). In other cases, these costs are planned and accounted for as part of general production or general business expenses.

25. General production costs should be related only to those types of products that are produced in this unit. The distribution of these costs is carried out in ways determined by the organization and providing the most accurate calculation of the cost of production. For example, in proportion to the cost of production without the cost of raw materials, materials and semi-finished products, in proportion to the cost of paying employees; in proportion to the costs of remuneration of employees engaged in the production of products (works, services), and the costs of maintaining and operating equipment accounted for under a separate item, etc.

When distributing, it should be borne in mind that in the case when an organization from the composition of general production costs for the maintenance and operation of equipment, special tools, special-purpose devices and other special expenses, etc. are not allocated to separate items, various methods of distribution cannot be applied to them.

26. The article "General expenses" shall include the costs associated with the management of the organization as a whole (if the organization has not decided to form the costs of management in the organization, regardless of the level of management in a separate accounting item). It includes the costs of remuneration of employees who perform the functions of managing the organization as a whole (organization of production, its maintenance, planning, accounting, control, supervision, etc.), the costs of material and technical and transport services and the provision of other normal conditions for the implementation of the management process (depreciation deductions and the costs of maintaining the transport used for management purposes, the costs of paying compensation to employees for the use of personal cars for business trips; depreciation deductions and expenses for the maintenance and maintenance of buildings, premises, structures , equipment, technical means of management (computer centers, communication centers, signaling facilities, etc.), inventory, etc., intended to support the management process; the costs of business trips related to the activities of the organization, including the costs of issuing foreign passports and other travel documents, the costs associated with the communication services provided to the organization and other services necessary to perform management functions (consulting, information, legal, notary, audit, etc.), costs for receiving and servicing representatives of other organizations (including foreign nye) during negotiations with the aim of establishing and maintaining mutual cooperation, receiving and servicing participants arriving at meetings of the council (board) and the audit commission of the organization; costs associated with training and retraining of personnel; with a set of labor force, etc.).

27. If the organization has not made a decision to recognize management costs in the cost of products sold, work performed, services rendered as expenses for ordinary activities (as semi-fixed expenses), general business expenses are subject to distribution between different types of products (works, services). At the same time, general business expenses are not included in the actual expenses for the acquisition of intangible assets, fixed assets, inventories, except when they are directly related to the acquisition of assets. If the share of general business expenses is included in the actual expenses for the acquisition of assets, the distribution between various types products (works, services) are subject to the remaining part of general business expenses (in the event that management expenses are not recognized by the organization in the cost of products sold, work performed, services rendered as conditionally fixed expenses).

The distribution of general business expenses between various types of manufactured (including subdivisions of auxiliary production, servicing industries and farms) products, work performed and services rendered (excluding on-farm turnover, including for the needs of auxiliary production, servicing industries and farms, capital construction) can be carried out in proportion to the costs of remuneration of workers engaged in the production of products (works, services); in proportion to the costs of remuneration of employees engaged in the production of products (works, services), and the costs of maintaining and operating equipment, taken into account either as part of general production costs or as a separate item, (if these costs, by decision of the organization, are not distributed in proportion to the amount of remuneration of employees engaged in the production of products (works, services); in proportion to the costs of redistribution, etc.

Specific methods of distribution of general business expenses are determined by organizations, taking into account industry specifics, technological features of production.

When distributing general business expenses, the latter are not included in the cost of rejected products (internal defects), semi-finished products of own production, finished products intended for use by the organization in the process of manufacturing other products, performing work or rendering services.

However, in the case of selling semi-finished products of own production as finished products, an appropriate share of general business expenses in their value should be taken into account. For these purposes, it is recommended to allocate in the relevant registers the necessary data on the number of these semi-finished products, types, etc.

28. If an organization decides to recognize management costs in the cost of sold products, work performed, services rendered as expenses for ordinary activities (as conditionally fixed), a separate item “Management Costs” is allocated, which includes general business expenses, as well as part of the costs from the general production structure associated with managing the production process (as a rule, these are expenses for the maintenance of employees of the management apparatus of the relevant division of the organization, material and technical and transport services for their activities, including the costs of maintaining official transport (of all types), compensation for the use of personal cars for business trips, expenses for the maintenance and maintenance of communications equipment (including dispatching communications) and other technical means of control, expenses for business trips of employees of the unit’s management apparatus, etc.).

29. When the item “Losses from marriage” is included in the list of expense items, it includes the actual losses of the organization from marriage. If the specified independent article is not allocated by the organization, if these losses occur, they are shown under the corresponding expense items.

Marriages in production are products, semi-finished products, parts, assemblies, works that do not meet the established standards or specifications in terms of quality and cannot be used for their intended purpose or can be used only after correction. Depending on the nature of the defects established during the technical acceptance, the marriage is divided into correctable and irreparable (final). Repairable defects are products, semi-finished products, parts, assemblies and works that, after correction, can be used for their intended purpose and the correction of which is technically possible and economically feasible. Products, semi-finished products, parts, assemblies and works that cannot be used for their intended purpose or the correction of which is technically impossible or economically inexpedient are considered final marriage.

According to the place of detection, the defect is divided into internal, detected in the organization before the product was sent to buyers and customers, and external, detected by the consumer during the assembly, installation or operation of the product.

The cost of an internal correctable marriage is formed from the cost of materials, semi-finished products, etc. material assets spent on the correction of low-quality products; labor costs for employees involved in the correction of marriage, social contributions and other expenses, including the share of expenses for the maintenance and operation of equipment, general production expenses. The share of general business expenses is not taken into account. The cost of the products themselves, semi-finished products, etc., subjected to correction, is also not taken into account.

The cost of internal final marriage is determined based on the assessment of products, semi-finished products, parts accepted by the organization (at the planned cost, at the standard cost, at the assessment of materials, at direct costs, at actual cost).

The cost of an external defect (irreparable) is formed based on the amount of compensation to the buyer for the costs incurred by him in connection with the purchase of defective products.

Also taken into account are the costs of dismantling rejected products, transportation costs associated with their replacement. If the rejected product refers to a correctable defect, the cost of the external defect includes the costs associated with the elimination of malfunctions (shortcomings).

30. The article "Losses from marriage" includes the cost of finally rejected products (products, semi-finished products), Cost of materials, purchased products and semi-finished products (parts), the cost of parts and components damaged as a result of an accident, shutdown or downtime of equipment due to a power outage and other organizational and technical malfunctions in the production process, the cost of correcting defects, reducing the purchase price in connection with the supply of low-quality products, the amount of reimbursement of expenses to the buyer for correcting the low-quality products delivered to him.

When determining losses from marriage, the amounts to be recovered from the guilty parties, the cost of rejected semi-finished products, parts, etc. at the current market value, the cost of materials remaining from the rejected products assessed at the current market value, the amounts to be recovered from suppliers for the supply of low-quality materials or semi-finished products, as a result of which the marriage was allowed, etc., are deducted.

When selling products with the condition of carrying out warranty repairs within the established warranty period this item includes deductions to the reserve created in connection with the organization's contingent obligations as of the reporting date to ensure warranty repairs of sold products.

Identified losses from internal marriage (correctable and (or) final) are included in the actual production costs by monthly write-off to the costs of production of the relevant types of products (works, services).

31. Losses from external marriage related to products manufactured in the previous reporting period are written off as costs for the production of the same products manufactured in the current reporting period. In the event that such products were not manufactured in the current reporting period, losses from external defects are subject to distribution between the types of products manufactured in the manner established by the organization.

In individual and small-scale production, losses from defects can be attributed to the cost of work in progress, provided that these losses relate to a specific order, the implementation of which is not completed.

32. In order to timely record marriage and systematize information about marriage, identify the causes and perpetrators of the marriage, the organization must determine the procedure for issuing relevant documents used to record and determine losses from marriage (document type, content, time of compilation, persons responsible for compiling, etc.).

33. The item "Other production costs" includes other costs that are not related to any of the above cost items. In particular, this article includes the expenses of the organization for warranty service of products for which the warranty period is established, related to ensuring the normal operation of products at the consumer within the established warranty period (instruction, maintenance, adjustment, checking the correct use of the product, etc.).

In individual or small-scale production of products and in the presence of a condition for warranty service of these products, the item "Other production costs" reflects an amount equal to the estimate of the organization's future costs for warranty service. In the event that the actual costs of warranty service exceed the amount included in the costs of manufacturing the specified products sold with the condition of warranty service, the excess amount is included in non-operating expenses.

34. The article "Expenses for sale" in organizations that manufacture products, perform work, provide services, shall include the costs of the organization for packing and packaging products in warehouses of finished products; for the delivery of products to the station (pier) of departure, loading into wagons, ships, cars and other vehicles; commission fees (deductions) paid to sales and other intermediary organizations; for advertising; hospitality expenses and other similar expenses.

Actual sales costs are subject to monthly write-off in full to the cost of products sold or in terms of packaging and transportation costs are distributed among the types of products shipped in the reporting period based on their weight, volume, production cost or other relevant indicators (for example, standard (planned) cost). All other costs associated with the sale of products are written off to the cost of products sold. The organization may decide to allocate all recorded sales costs among the types of products shipped in the reporting period. The write-off procedure must be determined by the organization in accounting policy.

35. According to the above cost items, accounting cost estimates for individual products are compiled. Accounting estimates are determined on the basis of actual production costs. In order to control the level of costs in the production process and obtain the necessary information for the implementation of timely measures to prevent unproductive costs and losses, appropriate costs can be allocated to them according to established standards, deviations from standards and changes in standards. Planned cost estimates can also be drawn up, which are a calculation of the unit cost of a product, compiled for individual cost items based on the norms for the use of equipment, the consumption of materials, fuel, energy, etc.

Calculations are used to reasonably set prices, to select the optimal specialization of the organization for the manufacture of certain types of products, the performance of work, the provision of services and the performance of other functions for managing production directly and the activities of the organization as a whole.

36. The calculation unit of production (works, services) must correspond to the physical measurement adopted for this product, work, service in standards, technical conditions and in terms of production (in physical terms).

In the event that, under the terms of the contract, the calculation is made for the order being performed as a whole, this order can be accepted as a calculation unit.

With a wide range of manufactured products, estimates can be compiled for typical representatives of a product group with subsequent calculation using economically justified methods of the cost of individual types (sizes) of products included in the corresponding group. Only products made from homogeneous raw materials and using the same technological methods can be combined in a group. The type representative must have characteristics the product group it represents, in particular:

reflect the design features and materials used;

characterize the features of the technological process;

reflect the average labor intensity of the products of the group;

have the largest share in the output.

In cases where individual products are manufactured in various modifications, cost estimates are compiled for each modification.

37. In the case of drawing up reporting cost estimates, monthly quarterly and annual reporting estimates are calculated as a weighted average of monthly (quarterly) estimates, taking into account the number of manufactured products.

In mass and large-scale production, the weighted average cost of a unit of production of each item manufactured in the reporting period is calculated. In individual and small-scale production, the average cost of a unit of production of a series (order) is calculated.

IV. Methods for accounting for production costs and calculating the cost of products (works, services)

1. Depending on the characteristics of the technology and the nature of production, the variety of products manufactured, the work performed, the services provided, the mass production of them, etc., it is recommended to use the following methods of accounting for production costs and calculating the actual cost of production: simple, sequential, custom.

2. Simple Method accounting for production costs and calculating the actual cost of production lies in the fact that direct and indirect actual costs are taken into account according to established cost items for the entire output. In this case, the average unit cost of production is determined by dividing all production costs (and costs for each item) by the amount of finished products. Reporting calculations are made, as a rule, once a month.

The conditions that predetermine the possibility of using a simple method are the homogeneity and at the same time the mass character of the extracted or manufactured products obtained as a result of a one-time technological process, the absence of the need to subdivide costs according to the method of attribution into direct and indirect (since they are associated with the production of one type of product), the allocation of all types of costs to the output of products (due to the absence of remnants of work in progress or their stability). Given the different conditions of use simple method it is possible to single out individual variants of its organization.

When applying a simple method, in some cases it becomes necessary to distribute the recorded costs between finished products and the remains of work in progress, in others, the costs are subject to distribution between certain types of simultaneously produced (extracted) products, or it is necessary to organize cost accounting for individual processes (stages or stages) in the absence of calculation of the cost of production of these processes and stages.

In the manufacture one kind products (performance of work, provision of services), in the absence of an intermediate product and in the absence of work in progress, all costs after their separation between reporting periods and types of activities are directly attributed to finished products (works, services), and the unit cost is found by dividing the total amount of costs for this type of product (works, services).

At the same time manufacturing two or more types of products (works, services), in addition to calculating the cost of a complex of products (works, services), it becomes necessary to take into account direct and other costs for the production (extraction) of each type of product, as a rule, by stages of the production process. At the same time, cost accounting is carried out by items with a division into costs included in the cost of production in a direct way or by conditional distribution.

In industries where there are balances of work in progress, it is necessary to take into account and correctly evaluate the balance of work in progress (for example, as a percentage of the planned production cost per unit of output) and account for changes in these balances. By adding to the value of the balances of work in progress at the beginning of the reporting period, the actual costs of production for this period and subtracting from the resulting amount the value of the balances of work in progress at the end of the reporting period, the cost of finished products is determined. The average cost of a unit of production is calculated by dividing all costs in the context of cost items by the entire amount of produced (produced) products.

In industries where the extracted or manufactured products are several stages production, but intermediate products of partial readiness (semi-finished product) are not separately calculated, cost accounting for individual processes and redistributions is applied without determining the cost of production of these processes (repartitions). At the same time, the accounting of direct costs is carried out directly by redistribution (regardless of the presence of the relevant departments of the organization). Other costs are taken into account in the context of departments or in the whole organization (in the absence of departments). The cost of finished products and a unit of finished products is determined as a component of the costs of each stage in the amount attributable to the actual output of finished products.

3. Application simple and (or) transverse method depends both on the specifics of the production process of extraction or production, and on the structure of organizations. In cases where an organization carries out one production - mining (for example, ore or raw materials), while calculating the cost per unit of mined ore (raw materials), a simple (one-limit) method of accounting and calculation is used. In cases where a separate production is included in a complex of productions in one organization and the cost of production of the complex is calculated, the method of accounting and calculation is used. At the same time, costing of semi-finished products and products of partial readiness of individual processes, stages and redistributions may not be compiled.

In industries where the finished product is the result of sequential processing of raw materials and materials at separate technologically discontinuous stages (stages, phases), it becomes necessary to take into account the costs, and in many cases calculate the cost of products of each stage, as a set of operations, as a result of which raw materials and materials are converted into a semi-finished product or a finished finished product. Under these conditions, semi-finished products obtained at a certain stage of production can be further used for the manufacture of different types and varieties of products; it is possible to use a semi-finished product for several reporting periods; can be sold as a finished product. This, as well as the need to control the level of costs and make timely decisions on this issue, necessitates the calculation of the cost of the product for individual stages.

When applied cross method cost accounting and calculation, all costs (or only direct costs) are reflected in accounting not by product types (brands, varieties), but by redistributions or stages of production, as well as by individual units or processes within them (if these are separate productions), in the context of workshops and other similar divisions of the organization (if they do not coincide with the redistributions (stages, phases) of production. At the same time, as a result of the completion of one redistribution, one can receive different types(varieties, brands) of products. Redistribution costs are accounted for by cost items.

As an object of calculation, both individual types and product groups can be taken, combined on the basis of the homogeneity of raw materials and materials, output on the same equipment, the complexity of production and processing, the homogeneity of purpose, etc. In this case, the costs can be taken into account for the redistribution as a whole, and the cost of individual types of products included in the calculation group can be calculated using economically justified methods.

The list of redistributions (phases, stages of production) for which cost accounting and calculation of the cost of production is carried out, the procedure for determining costing groups of products and calculating the cost of work in progress or its assessment are established by the organization.

4. Depending on how the organization maintains accounting for production costs by repartitions and calculates the cost of products manufactured from semi-finished products of its own production, there are semi-finished and non-semi-finished accounting options.

With the progressive method of accounting and calculation, the actual cost of each redistribution is calculated. At the same time, the cost of semi-finished products manufactured at the previous stage is subject to inclusion in the processing costs. Semi-finished products of own production may be included in the cost of certain types of products as a complex item (“Semi-finished products of own production”), i.e. the cost of production of each subsequent repartition is made up of the costs incurred by him and the cost of the semi-finished products received (semi-finished version). This determines the need to reflect the movement of semi-finished products from one redistribution to another (from one unit to another) or to a warehouse on accounting accounts at their actual cost.

At the same time, the costs in work in progress are shown in the context of locations and the degree of readiness of backlogs.

The organization may decide to transfer semi-finished products of its own production from one stage to another (from one unit to another) to be reflected in the accounting within a month not at the actual cost, but at book prices, followed by bringing the book price to the actual cost at the end of the month.

The organization, carrying out cost accounting for redistributions (phases, stages) in the context of cost items, can calculate the cost of production not by redistribution, but in general for production (non-semi-finished version). As a rule, this is due to the fact that the products of the processing stage are fully subject to use in subsequent processing stages (not subject to sale as finished products). At the same time, the cost of production in general for production is determined by summing up the data of each processing unit in the context of cost items.

Depending on the features of the technological cycle, the organizational structure of the organization, a combination of semi-finished and non-semi-finished cost accounting options is possible.

5. When custom method the object of accounting and calculation is a separate order issued for a predetermined number of products (products). The actual cost of products manufactured to order is determined after its execution. For a monthly determination of the actual cost of production, production orders should, as a rule, be issued for as many units of products as are planned to be produced during the month. In the manufacture of large products with a long technological production cycle, orders may be opened not for the product as a whole, but for individual technological units and assemblies representing finished structures. All primary documentation is compiled with the obligatory indication of order numbers (ciphers).

With the order method, direct costs are taken into account for individual departments, orders, and material costs, in addition, for certain groups of raw materials, materials, fuel, etc. For orders for products or work that do not require detailed accounting estimates, cost accounting can be carried out only by cost items, without decoding the costs of materials, raw materials by their groups. The remaining costs are taken into account at the places of their occurrence, according to their purpose in the context of articles and are included in the cost of individual orders in accordance with the established basis for their distribution.

The actual cost of a unit of products or work is determined after the order is completed by dividing the amount of costs by the number of products manufactured for this order. The actual cost of certain types of products (order). As a rule, it is determined after the order is closed. There is no predetermined frequency of reporting estimates. Until the completion of the order, all related costs remain in work in progress. If it becomes necessary to determine the cost of a part of the products made to order, you should use a conditional estimate of the part handed over to the customer or to the warehouse until the completion of the order as a whole. As a conditional estimate, the planned cost of these products or the actual cost of similar types of products produced earlier, taking into account changes in their design, technology and production conditions, can be considered.

In individual and small-scale production, parts and assemblies common to several products (orders) and manufactured in serial or mass production can be used. In these cases, the cost of an individually manufactured product is made up of the costs accounted for by order in terms of manufacturing parts and assemblies only for an individual product (order), the cost of unified parts and assemblies, and the costs of their assembly.

6. When organizing the accounting of production costs and calculating the cost of production in order to generate timely information on the level of production costs, an organization can determine a set of methods and techniques for accounting and operational control over costs in the production process. For this purpose, along with the preparation of reporting, planned calculations, regardless of the method of accounting for production costs used in the organization, it is assumed that the standard costs for operations, processes, objects are preliminarily determined (i.e., a system of existing norms and standards is created and on its basis the calculation of the standard cost) with the identification of deviations from the standard costs during the production process. At the same time, standard and planned cost estimates should be compiled according to the nomenclature of cost items included in the reporting cost estimates.

Accounting for actual costs and calculation of the actual cost of products (works, services) is carried out on the basis of a pre-compiled standard cost estimate and identified deviations from it. This is achieved by daily documenting the costs by their main types, caused by deviations from the norms, or by calculation in a relatively short period of time, which allows you to take timely measures to prevent overspending, improve the level of technological, organizational and planning discipline. The procedure for processing documents for deviations should be established taking into account the specifics of production and its volumes.

Operational identification and current accounting of deviations from the current cost norms by types of products (works, services), reasons, persons on which deviations depend, introduce an additional grouping of costs in comparison with the method used by the organization, aimed at implementing operational (current) control over compliance with norms and standards.

7. The creation of a system of existing norms and standards predetermines the need to make appropriate changes to them related to the implementation (implementation) in the organization of measures to develop production and increase its technical level, improve the organization of production and labor, change the volume of production and the structure of production; improving the use of natural resources, etc.

Cumulative accounting from the beginning of the year or the start of production should reflect the impact of individual events.

The requirement for accounting for changes in the norms is to constantly ensure the uniformity of the norms used in the preparation of primary documents for the release of material assets into production, accounting for production, accrual of wage arrears, and the norms used in the preparation of regulatory calculations.

Changes in standard calculations, as a rule, should be made at the beginning of the reporting month. Changes in current norms made during the reporting month, when their value is significant, are taken into account separately until the end of the reporting month, and if the value of these changes is insignificant, it is advisable to reflect them as a separate position along with deviations from the norms.

At the same time, the actual accounting of costs and the calculation of the actual cost of products (works, services) is carried out on the basis of a pre-compiled normative calculation and identified not only deviations from it, but also changes in the norms.

The actual cost of individual products is calculated on the basis of standard calculations using indices of deviations from the norms and changes in the norms identified by cost items and for the corresponding groups of products. These indices are defined as the percentage of norm changes and deviations from norms to norm costs.

8. If an organization decides to recognize management costs and commercial costs (in whole or in part) in the cost of sold products, works, services, the determination of the actual costs for the production of products, works, services and the calculation of the actual cost of individual products (if necessary for management purposes) should be carried out outside the accounting system, i.e. by including in the relevant accounting registers the amounts of these costs.

9. The frequency of compiling accounting estimates for the relevant types of products, works, services is established by the organization independently, unless otherwise established by the relevant regulatory acts.

10. In order to determine the actual cost of products, works, services that are the end result of the production cycle, an asset completed by processing (assembly), the technical and qualitative characteristics of which comply with the terms of the contract or the requirements of other documents in cases established by law, and intended for sale (sold), the organization distributes the recorded actual costs between finished products (work performed, services rendered) and work in progress. Such distribution is carried out, as a rule, after a month.

Products (works) that have not passed all the stages (phases, redistributions) provided for by the technological process, as well as products that are not completed in accordance with the terms of the contracts, that have not passed testing and technical acceptance, are classified as work in progress.

Work in progress cannot include rejected semi-finished products, parts and products that cannot be corrected, semi-finished products, parts, assemblies and other assembly connections for canceled orders. Also, raw materials, materials not started by processing, do not apply to work in progress, regardless of whether they are located directly at the workplace or in the storage areas of production units.

11. In order to correct definition residues of work in progress at each stage of the production process, ensuring their safety, it is necessary to determine the procedure for organizing accounting for the movement of semi-finished products (parts) in production. The specified procedure depends on the features of the technology and organization of production, the range of manufactured semi-finished products (parts), the procedure for acceptance of work performed by technical control units, the procedure for storing interoperational backlogs, etc. A detailed accounting of the movement of semi-finished products (parts) in production or a detailed-operational one can be used. Accounting is kept directly in the production units.

Detailed accounting is used, as a rule, in the conditions of mass production. The accounting sheet (journal) reflects: the initial balance of parts, established according to the inventory data; receipt of parts to the subdivision (to the site); transfer of suitable parts to the treasure or to other subdivisions (to other areas); the number of detected marriages; losses; new rest.

Detail-by-operational accounting is used in serial production using route sheets, which can be used to take into account not only the production, but also the inter-operational movement of semi-finished products and parts, which makes it possible to determine the presence of individual parts for each stage of processing in production, to ensure control over the operational balance of parts for each batch. In the absence of a route accounting system to control the balance of parts, operational accounting is carried out on cards for each part. Operational accounting and control over the movement of parts in production can be organized not by individual parts, but by their sets (for example, in mass production).

To simplify the accounting of the movement of semi-finished products (parts) and reduce the workflow, it is advisable to transfer semi-finished products and parts from department to department using monthly cards (in relation to limit cards for the release of materials, and the release of finished parts into the assembly - according to specifications (pick cards) or other documents similar in purpose). In individual and small-scale production, specifications are issued for a specific employee or team based on the production assignment.

In mass-flow production, it is possible to use documentless transfer of parts and assemblies for assembly (or with the preparation of documents for transfer once a month). The introduction of such an accounting procedure should be preceded by the implementation of the necessary measures to ensure the safety of these material assets.

12. In order to check the balance of work in progress, its inventory should be periodically carried out. The inventory is intended to establish the actual presence of unfinished semi-finished products and parts that are in production; determine the actual completeness of work in progress and identify unrecorded defects; check the accounting data for the movement of semi-finished products and parts and the total cost of the main production account; check the correctness of the distribution of this amount by type of product and clarify the cost of production. The inventory is carried out in accordance with the Guidelines for the inventory of property and financial obligations, approved by order of the Ministry of Finance of Russia dated June 13, 1995 No. 49 (according to the conclusion of the Ministry of Justice of Russia dated June 19, 1995 No. 07-01-389-95, the order does not need state registration).

The inventory data of work in progress is compared with operational accounting data, the reasons for the existing discrepancies are identified. Inventory techniques can vary. Inventory lists can be drawn up, which indicate at what stage or operation of the technological process raw materials, semi-finished products, parts or unfinished products are located, what is the degree of their readiness. An inventory can be carried out by filling out magazines, books or cards, which indicate the degree or percentage of readiness or completeness (staffing) of backlogs (remains) of work in progress.

13. Work in progress is valued in the context of the cost items provided for calculating the cost of finished products, with the exception of the item “Losses from marriage” and cost items, which, as a rule, are included only in finished products (the cost or depreciation of tools, fixtures for special purposes, other special costs, costs for the development of new types of products and other production costs, sales costs).

In organizations where production has a short technological cycle, the assessment of work in progress can only be assessed at the actual cost of the used raw materials and semi-finished products.

In organizations with large-scale and mass production, it is advisable to evaluate parts and semi-finished products according to the standards in force in the organization.

The procedure for assessing work in progress also depends on the option used by the organization for accounting for semi-finished products of its own production (semi-finished or non-semi-finished). With the non-semi-finished option, the assessment of work in progress is usually carried out for each workshop according to the parts and assemblies actually located in them, with the allocation of the costs of each manufacturing unit. At the same time, data on the assessment of work in progress are summarized for the whole production with the allocation of the costs of each unit.

The grouping of data when evaluating work in progress is carried out in the same order in which the summary accounting of production costs is kept, i.e. by types of manufactured products or by groups of homogeneous products.

When using the semi-finished version, the evaluation of parts and assemblies is carried out for each unit in which they are located. At the same time, the nomenclature of cost items includes the item “Semi-finished products of own production”, which reflects the cost of parts and assemblies located in the subdivision and manufactured by other subdivisions.

14. Based on the expediency and significance of the data for assessing the financial result, in accordance with the decision of the organization, the assessment of work in progress for the production of certain types of products (works, services) may not be carried out.

V. Consolidated accounting of production costs and preparation of reporting cost estimates for products

1. The formation of data for calculating the actual cost of certain types of products (works, services) is preceded by the determination of the actual cost of released (produced) finished products, work performed, services rendered and work in progress.

For the purposes of the organization performing a set of works related to grouping in cost accounting by type of product, by division, by division and other cost centers and as a whole by the organization in the context of cost items, by delimiting costs between finished products and work in progress, etc., which is a summary accounting of production costs, statements of consolidated accounting of production costs are compiled. These statements are the balance of costs for the reporting period and at the same time the turnover sheets for the accounts of production costs.

2. The organization of consolidated accounting for production costs and the procedure for compiling on its basis calculations of the actual cost of production depends on the type and nature of production, the method used by the organization of cost accounting and calculation of the cost of production, as well as the number of types of products manufactured, the structure of production management, etc. In organizations where separate divisions are allocated, consolidated accounting should also ensure the allocation of costs of these divisions. In the absence of individual divisions in the management structure of the organization, consolidated accounting can be carried out by type of product for the whole organization.

3. The organization of summary accounting for production costs depends on the option used by the organization for accounting for semi-finished products of its own production (semi-finished or non-semi-finished). For example, in the semi-finished version, when the actual cost of not only finished products, but also semi-finished products of own production is determined, the cost accounting for their movement on accounting accounts, based on their quantitative accounting, is carried out in the cost of semi-finished products of subsequent divisions or repartitions, the actual costs for the production of semi-finished products of previous subdivisions or repartitions are reflected in the complex item “Semi-finished products of own production”, in consolidated accounting, cost data will include the amount of turnover within the organization (so-called intra-factory turns). In the non-semi-finished option, when the cost of only finished products is determined and only quantitative accounting is carried out for the movement of semi-finished products of own production, consolidated accounting is organized by departments in the share of participation of each of them in the production of products. The costs for the organization as a whole are defined as the sum of the costs for the departments for the relevant cost items.

When using the semi-finished accounting option and highlighting in the consolidated accounting a complex item reflecting the cost of semi-finished products of own production, accounting estimates are compiled for these semi-finished products according to the established cost items. Consolidated cost accounting, reporting costing for finished products and reporting costing for semi-finished products of own production should be considered in conjunction.

With the semi-finished accounting option, the transfer of semi-finished products of own production from one division (redistribution) to another is reflected, as a rule, at actual cost. In addition to accounting at actual cost, semi-finished products of own production can be accounted for in the current order at the planned or standard cost, followed by bringing the planned or standard cost of semi-finished products to the actual cost.

4. In organizations where current cost accounting is carried out with a preliminary determination of standard costs, prompt identification and reflection in the current accounting of deviations from the norms and changes in norms, in the summary cost accounting based on standard calculations and quantitative data on output, the standard cost of production is determined by cost items. Standard costs decrease (increase) due to changes in standards and deviations from them and thus determine the actual costs for finished products (for a separate type of product or for a group of homogeneous products).

Costs according to the norms in all sections of the consolidated cost accounting (work in progress at the beginning of the month and the end of the month, costs for the reporting month, as well as determining the share of costs related to finished products) should be reflected at a single level of norms achieved at the beginning of the month. When the norms are changed at the beginning of each month, the standard cost of work in progress is reassessed to the level of cost according to these changed norms.

Changes in current norms made during the reporting month, when their value is significant, are taken into account separately until the end of the reporting month, and if the value of these changes is insignificant, it is advisable to reflect them as a separate position along with deviations from the norms.

Revaluation of work in progress associated with changes in standards is made on the basis of the inventory of work in progress by multiplying the difference between the old and new standards by the number of parts in work in progress. In cases where the inventory was not carried out, work in progress is revalued using coefficients calculated for individual costing items.

With stable balances of work in progress, deviations from the norms are written off, as a rule, to the cost of finished products, and changes in the norms are written off to the cost of finished products and work in progress.

5. To maintain a consolidated record of production costs, in this case, an accounting register (statements) is used.

The actual cost of finished products is revealed in the specified statements for each product name or groups of homogeneous products. Based on the standard costing and quantitative data on the output of products, the standard cost of finished products is determined by cost items. The sums of changes in the norms and deviations from them are added to the total results of standard costs and, thus, the actual cost of finished products is determined.

The actual cost of each type of product is determined by adding (+ or -) to the standard cost of this type of product the value of the deviations and changes in the norms for each cost item identified in the summary accounting. In cases where the sum of deviations and changes in the norms is revealed for a group of homogeneous products, these amounts are charged to the cost of each type of product included in this group, for each cost item using indices.

6. In organizations where the current norms differ slightly from the planned ones, planned estimates can be used instead of the normative ones. In this case, and provided that the size of the work in progress and the differences from the change in the norms, the revaluation of the work in progress in connection with the change in the norms is not carried out, and on a monthly basis (based on quantitative accounting data or inventory data), the work in progress is valued at the planned cost or current norms. The actual cost of finished products is determined by adding to the planned cost of the amounts of deviations identified in the consolidated accounting. Consolidated accounting in this case is carried out in the statement.

7. In organizations with individual and small-scale production, where simple products with a short production cycle are produced, the norms adopted in the preparation of planned cost estimates for the cost of an order (batch, product) compiled when the product is put into production can be taken as the basis for taking into account deviations. If cost rates change during the order fulfillment, then the identified differences are taken into account separately, as related to the change in rates, and the planned cost of the order remains the same. For new orders for similar products, the planned cost estimate is compiled taking into account the improvement in the design of products, the technological process, etc. When determining the actual cost of certain types of products, the planned cost is added (subtracted) by the amount of deviations from the norms attributable to this type of product for the relevant cost items.

8. Based on the summary accounting of production costs, actual cost estimates are compiled, used by the organization to control the cost level of both all finished products and its individual types. Reporting cost estimates are recommended for all types of products manufactured by the organization.

In mass and large-scale production, the average unit cost of a product manufactured in the reporting period can be calculated. In individual and small-scale production, the average cost of a unit of production of a series (order) is calculated.

In organizations where reporting estimates are prepared monthly, quarterly and annual estimates are calculated as a weighted average of monthly reporting estimates.

VI. Cost Accounting by Economic Elements

1. For the purpose of planning and monitoring the relevant qualitative indicators of the organization's activities (determining the volume of use by the organization of material, labor and financial resources as a whole for the reporting period, regardless of their purpose and direction), actual expenses are grouped in accordance with their economic content by economic elements. Cost accounting for economic elements can be carried out by the organization on separate synthetic accounts (in an independent system of accounts) or outside the system of accounting accounts.

2. Expenses for ordinary activities are grouped according to their economic content into the following elements:

material costs;

labor costs;

deductions for social needs;

depreciation;

other costs.

3. The list of expenses taken into account in the element "Material costs" in the monetary value includes:

the cost of purchased raw materials, materials, fuel, energy, purchased components and semi-finished products used by the organization directly for the production of products, performance of work, provision of services, to ensure a normal technological process, for product packaging, for management purposes;

the cost of natural raw materials, including payments for the use of natural resources, the cost of land reclamation work carried out by specialized organizations, etc.;

the cost of works and services of an industrial nature performed by third-party organizations or individual citizens who are not employees of the organization.

4. The element "Costs of labor remuneration" takes into account the costs of remuneration of employees of the organization, individuals associated with their participation in the production of products and their sale, performance of work, provision of services, management, performance of other works and official duties, as well as other payments to employees provided for by the current legislation and collective agreements, local regulations of the organization and due to the performance of employees of their duties.

5. The element "Deductions for social needs" takes into account the amount of tax (mandatory contributions in accordance with the norms established by the legislation of the Russian Federation) in connection with the mandatory social insurance of employees, their pensions and medical insurance. This element takes into account the contributions of organizations for compulsory social insurance against industrial accidents and occupational diseases, made in accordance with the legislation of the Russian Federation, as well as the corresponding deductions (payments) for voluntary types of insurance, pension provision.

6. The element "Depreciation" takes into account the amount of repayment of the cost of property depreciated in accordance with the established procedure, used or intended for use in the process of production and sale of products, performance of work, provision of services, as well as for servicing these processes, managing them and managing the organization as a whole.

7. The element "Other costs" takes into account other costs that form the costs of production and sale of products, performance of work, provision of services, management, but not related to the previously listed elements.

8. The specified grouping of expenses is used by the organization to determine the financial result for ordinary activities for the reporting period in order, for example, to analyze the organization's work in the field of resource management.

At the same time, the difference between the amount of the organization's expenses for the acquisition of inventories and the cost of that part of them that was used for the purposes of activity (taking into account the balances of these valuables at the beginning and end of the reporting period) should be taken into account.

9. At the same time, the specified grouping of expenses can be linked to the totality of costs for the production of products, performance of work, provision of services, sale of goods, products, works, services, management based on the place of occurrence of these costs and their direction (according to cost items). The data of this linkage is used to identify the financial result from the production of finished products (production activities).

For these purposes, a set of production costs is compiled in economic elements and cost items.

This linkage of different value groupings of expenses can be a source of information about the impact on the financial result of the organization not only of issues, for example, resource management, but also the management of the production process of products (works, services) and their sale, changes in the balance of work in progress, the amount of deferred expenses (deferred expenses), the amount of reserves created by the organization in order to evenly include expenses in production costs, etc.

10. If the grouping of expenses by economic elements will be carried out by the organization outside the system of accounting accounts, then when compiling a set of costs and determining the financial result from the production of finished products, work performed or services rendered in comparison with the financial result from the products (works, services) sold in the reporting period, intra-economic turnover (transfer of products, products, works and services within the organization for the needs of its own production, service industries, etc., as well as the costs of marriage, costs during downtime for external reasons, expenses reimbursed by the guilty persons, expenses written off in the prescribed manner to the accounts of financial results and capital, for example, related to the write-off of assets).

11. If the accounting of expenses for economic elements will be carried out by the organization on separate synthetic accounts (in an independent system of accounts), the financial result from the production of products, performance of work or provision of services will be formed directly on the accounting accounts. At the same time, for the purposes of verification, the organization may additionally draw up appropriate tables, statements, etc.

Fix the same procedure for accounting for transportation and procurement costs (TZR) for both goods and materials.

This will allow you to avoid recalculations if you have to use as previously accounted for as goods.

And if you choose an accounting option that involves the inclusion of TZR in the cost of inventories, then also bring accounting closer to tax accounting (Items 6, 13 PBU 5/01; clause 2, article 254, article 320 of the Tax Code of the Russian Federation).

OS classification is optional

When determining in accounting, it is not at all necessary to be guided by the OS Classification. You can focus on the real term of the intended use of the OS.

And for leasing property, it is quite possible to use the STI equal to the term of the leasing agreement. The main thing is to fix this method of establishing this period in the accounting policy.

Claims for property tax should also not be (Clause 20 PBU 6/01; Determination of the Supreme Court of the Russian Federation of September 25, 2014 N 305-KG14-1477; clause 1 of article 375 of the Tax Code of the Russian Federation).

Supplier premium - other income

Reflect the premium from the supplier as an independent one by approving this method in the accounting policy. This will allow you to avoid differences between tax and accounting. Indeed, in tax accounting, the supplier's premium is always non-operating income (Clause 8 of Article 250 of the Tax Code of the Russian Federation; Letter of the Ministry of Finance of Russia dated September 27, 2012 N 03-03-06 / 1/506). And in accounting there is another way to account for the premium - a decrease in the cost of purchasing goods by its amount.

Refusal to revaluate fixed assets

If you have set a prohibition in the accounting policy, it must be observed. Otherwise (for example, in the event of an unlawful markdown of fixed assets), you may be charged additional property tax (Resolution of the AS MO of 07.09.2016 N Ф05-12620 / 201).

Determine revenue taking into account discounts and markups

In accounting, determine the revenue, taking into account all the discounts and capes provided for by the contract. If the price changed after shipment, but in the same year, you need to adjust the revenue on account 90 "Sales" by the amount of the difference.

Creation of a reserve for vacation pay

If you are not entitled to, create a reserve in accounting for future expenses for paying vacations to employees. Otherwise, you will make a mistake and your reporting may be recognized as unreliable. And this can lead to a fine (Clause 20 of the Information of the Ministry of Finance of Russia dated June 29, 2016 N PZ-3 / 2016; clause 1 of article 120 of the Tax Code of the Russian Federation).

In tax accounting, organizations are given the freedom to choose whether to create a vacation reserve or not (Article 313, clause 1, article 324.1 of the Tax Code of the Russian Federation).

OS repair costs - current expenses

Recognize the cost of repairing the OS in current expenses. Such expenses have no relation to the following reporting periods. And even a significant amount of such expenses is not a reason to reflect them on account 97 "Deferred expenses".

Contribution to JSC property - other expense

Contribution to the property of the joint-stock company to cover its losses should be considered as other expenses. That is, reflect on the debit of account 91-2 and the credit of the account for recording the transferred property - 51, 01, 10, etc. There are no grounds for accounting for financial investments in this case. After all, it is not necessary to say that such an investment is guaranteed to bring you income in the future.

Choosing an audit company

When choosing an audit company, ask what services it provides and what approaches it will use in its work. Someone in their judgments is guided by IFRS, and someone strictly follows the letter of PBU. It is desirable that the company has at least 10 - 15 full-time employees with audit certificates. The level of the company is also indicated by whether its employees speak at conferences, whether they are published in specialized publications.

Vacation allowance includes all vacation expenses

When calculating the amount of the reserve for vacation pay, it is necessary to determine all the expenses associated with the employee's vacation (Clause 15 PBU 8/2010). And since vacation pay is subject to insurance premiums, their amounts must also be included in such an estimated obligation (reserve).

Compensation for unused vacation at the expense of the reserve

Feel free to write off the amount of compensation for unused vacation in accounting at the expense of the vacation reserve (Clause 8 of PBU 8/2010; Appendix to the Letter of the Ministry of Finance of Russia of 01/29/2014 N 07-04-18/01). But remember that in tax accounting this cannot be done. Compensation is not written off from the reserve, but is immediately taken into account in tax expenses. This means that you will have to reflect the differences according to PBU 18/02.

Termination and resumption of depreciation for upgraded fixed assets

The procedure for terminating and resuming the calculation of depreciation in the case when work on upgrading the operating system has been carried out for more than 12 months should be fixed in the accounting policy, since this issue is not regulated in PBU 6/01. The procedure may be as follows (following from the general rules of PBU 6/01) (Clause 21, 22 of PBU 6/01):

termination of depreciation - from the 1st day of the month following the month of commencement of modernization work;
renewal - from the 1st day of the month following the month of completion of the modernization.

Sale of foreign currency in financial statements

If in accounting you reflect the sale foreign exchange expanded, then when filling out the statement of financial results, roll up these incomes and expenses (Letter of the Ministry of Finance of Russia dated 01.24.2011 N 07-02-18 / 01). If in the reporting you reflect (as well as in accounting) in other income the rubles received, and in other expenses - the sold currency (in ruble equivalent at the exchange rate of the Bank of Russia), then the tax authorities may have unnecessary questions when comparing accounting indicators and profit declaration. Yes, and users of financial statements will be misled about the volume of sales.

Signing of the accounting by the chief accountant

The chief accountant may not sign the accounting if this is not required by the internal rules of the organization. Indeed, according to the Law on Accounting, the signature of the head of the organization on the financial statements (on its paper version) is sufficient (Information message of the Ministry of Finance of Russia dated 05/19/2015).

Dismantling of goods received

If you need to dismantle the previously received goods, then you must establish the procedure for distributing the actual cost of the original goods between new headings yourself. Suppose a set consists of different things, then its actual cost can be distributed, for example, in proportion to the selling price of each item. And do not forget to prescribe the established procedure in the accounting policy.

Provision for estimated liabilities

A reserve for estimated liabilities is created in the amount of expenses necessary to fulfill these liabilities. The specific procedure for determining the amount of contributions to the reserve in PBU 8/2010 is not defined. Therefore, you need to estimate the amount of possible costs yourself on the basis of available facts or experience of similar operations, and sometimes with the help of independent experts. Be sure to draw up a document and record the cost estimate.

VAT on the transfer of property to the authorized capital

If in the constituent documents the property transferred to your authorized capital is valued without VAT, consider the amount of tax that the participant restored as additional capital on account 83. After all, in this case, the amount of VAT is transferred in excess of what goes to pay for the share in the UK.

Simplified accounting forms

If you are eligible for simplified accounting methods, then you can prepare accounting records using simplified forms. That is, prepare only a balance sheet and a statement of financial results. However, if it turns out that you did not have such a right, the inspection will be able to fine the organization for 200 rubles. for each form of financial statements not submitted on time (statement of changes in equity, statement of cash flows and explanations) (Article 126 of the Tax Code of the Russian Federation; Letter of the Federal Tax Service of Russia of November 21, 2012 N AS-4-2 / 19575@).

In addition, an administrative fine in the amount of 300 to 500 rubles may be imposed on the head or chief accountant. (Article 15.6 of the Code of Administrative Offenses of the Russian Federation).

Financial statements can be submitted on paper

Accounting reports to the tax authorities can still be submitted on paper. There is no obligation to submit it in electronic form (Letter of the Federal Tax Service of Russia dated December 7, 2015 N SD-4-3 / 21316; Ministry of Finance of Russia dated June 11, 2015 N 03-02-08 / 34055). Moreover, paper reporting forms do not have to be machine-oriented (with barcodes).

Correction of significant errors in the submitted reports

If you find significant errors in the annual accounting submitted to the Federal Tax Service and the statistics authority, they can be corrected. But only if this accounting has not yet been approved by the owners (for example, a meeting of shareholders).

In electronic form, do not forget to put down the number of the adjustment, and on the paper version of the reporting form, at the top of the first page, indicate the word "Revised" (Items 6, 7, 8 PBU 22/2010; Order of the Federal Tax Service of Russia dated 12/31/2015 N AS-7-6/711@).