Document “Decommissioning of materials. Document “Write-off of materials from operation Write-off of inventory in 1s 8.3

By law, all organizations must provide their employees with special clothing, as it is necessary to protect them from unwanted environmental influences while performing their duties.

Accounting for workwear in 1C 8.3 Accounting 3.0 is carried out in accordance with Order of the Ministry of Labor No. 997n. In this step-by-step instructions, we will look in detail at the entire process of writing off workwear in 1C with different useful lives due to the fact that accounting standards for them differ.

First of all, you must reflect in the program the purchase of the workwear itself. To do this, go to the “Purchases” section and create a new document “Receipts (acts, invoices)”.

Fill out the header of the document, indicating the standard details of the supplier, your organization and where the purchased goods will be listed.

In our case, the organization purchases rubber boots, a blue cotton robe and cotton gloves. As you can see, in the figure above, all item items have an accounting account of 10.10. 1C 8.3 filled it out automatically.

If this does not happen for you, go to the card of the corresponding item item and make sure that “Workwear” is set as the item type.

We will also check the rules for determining the accounting accounts for the rubber boots we buy. Her priority score is 10.10.

We will not fill out anything else in this document. Now you can carry it out and check the correctness of the formation of movements.

Transfer into operation

After the fact of receipt of workwear was reflected in 1C 8.3, it began to be listed in the main warehouse as account 10.10. Now you can issue it directly to the organization’s employees. The document “Transfer of materials for operation” is used for this purpose. You can create it based on the workwear receipt we just created.

1C Accounting automatically filled in all possible fields, but suppose that we want to put into operation only 10 rubber boots. In the tabular part we indicate physical. person - Abramov Gennady Sergeevich. It is he who will now be credited with rubber boots.

Pay special attention to filling out the “Purpose of Use” column, which is marked in the image above. It contains an element of a special directory, which indicates the procedure for repaying the cost of special clothing and special equipment.

You can fill out this guide yourself. In our example, the linear method of paying off the cost was chosen. We are going to reflect expenses on account 25.

Assume that the useful life of the rubber boots in this example assignment will be 11 months. In accordance with the law, such workwear can be written off immediately if the period does not exceed 12 months.

After entering all the data, the document can be processed.

Disposal of workwear

Based on the transfer of materials into operation, this workwear can be written off.

The document was filled out automatically, and all we had to do was change the number of rubber boots to be written off.

After posting the document in the postings, you can verify that all boots in the amount of 10 pieces were written off from the account MTs.02.

Return from service

Sometimes in practice there are cases when workwear needs to be returned from use. There can be many reasons for this phenomenon, for example, dismissal, sick leave, business trip or transfer of an employee.

A document for the return of their use can be created based on the transfer of materials into operation.

In this case, just like in the previous example, you just need to indicate the quantity. The image below shows an example of the return of one pair of wellington boots.

After posting the document, we see that one pair worth 150 rubles has been written off from account MTs.02. The boots accounting account has changed from 10.11.1 (in service) to 10.10 (in warehouse).

Repayment of cost

We will add one more item to the previously introduced transfer of workwear - “Blue cotton robe” in the amount of 5 pieces. In the purpose of using the robe, we indicate that its useful life will be 18 months, that is, a year and a half.

Repayment of the cost of the robe will be made at the close of the month. In our example, all documents were posted from September 2017. In this regard, the operation we need to pay off the cost of the robe will be carried out at the close of October 2017. A similar scheme is used for depreciation of fixed assets.

Let's look at the entries created by the operation of repaying the cost of workwear and special equipment in October 2017. As shown in the figure below, a write-off was made for the robe in the amount of 97.22 rubles. This amount will be used to repay the value of this position within 18 months.

In accordance with the specified data in the intended use, the calculation turned out as follows:

• 5 (number of bathrobes) * 350 (price of one bathrobe) / 18 (useful life) = 97.22 rubles.

Reporting

Let's create a balance sheet for account 10.11.1 for October 2017. Please note that to clarify the availability of workwear and special equipment in the warehouse, you need to use invoice 10.10.

In the figure below we see not only how much was paid for the robe at the end and beginning of October, but also the repaid 97.22 rubles.

There are at least two options for accounting for workwear: when the workwear is used by the organization’s employees and when the workwear is transferred to the contractor’s employees.

In any case, the posting of workwear is carried out in the same way, with the usual document of receipt of goods and services. The receipt transactions will be as follows:

By delivery note from supplier:

Dt 10.10 CT 60.01 - for the amount of the cost of workwear excluding VAT

Dt 19.03 CT 60.01 - for the amount of VAT from the supplier

By invoice from supplier:

Dt 68.02 CT 19.03 - for the amount of VAT

Then, as work clothes are issued to employees, they need to complete paperwork. When transferring workwear and special equipment to employees, it is necessary to rely on Resolution of the Ministry of Labor No. 51 of December 18, 1998, Order of the Ministry of Finance of the Russian Federation No. 135n of December 26, 2003, and internal local acts of the enterprise.

The fact is that workwear and special equipment have a useful life during which the cost of workwear should be written off in equal parts (in a straight-line manner) to expense accounts. A one-time write-off of the cost of workwear is allowed for an industrial accident of less than a year.

In any case, a document is drawn up in the program:

/Warehouse/ - /Workwear and equipment/- Transfer of materials into operation, click the create button

In the document that opens, using the “Add” or “Selection” button, fill in the item, individual and purpose of use, in which you need to register the option of writing off the cost of workwear as expenses.

If in parts, we choose the linear method and register the SPI

If the full cost per month of transfer is the method of repaying the cost upon transfer into operation

Write-off of the cost of workwear and special equipment for tax accounting purposes.

Working clothes, as a rule, have a cost of less than 100,000 rubles and are classified as non-depreciable property. Such property can be written off as expenses in full at the time of transfer, and the Federal Tax Service’s letter also allows the cost of workwear to be written off in equal parts during the SPI. The organization itself decides which method to choose and enshrines it in its accounting policies.

According to the document commissioning special clothing is formed by wiring:

Dt 10.11.1 (or 2) CT 10.10 - for the amount of the cost of workwear

Write-off of cost will be reflected at the end of the month wiring:

Dt 20 CT 10.11.1

At the same time, a posting is generated on the off-balance sheet account under Account Debit MC.02 special clothing is assigned to an employee of the organization.

After completing the document, you must print the MB-7 statement (or the requirement - an invoice when writing off the entire cost of workwear as expenses).

After the end of the useful life of the issued workwear, it disposal is reflected in the document:

/Warehouse/ - /Workwear and equipment/ - Write-off of materials from use, click the create button.

To fill out the tabular part, use the “Fill” button, then it will be possible to fill it out automatically; on the “Write-off of expenses” tab, select the option of attributing the cost to expenses.

If, according to the contract, the responsibilities of your organization include the provision of special clothing and special equipment to the contractor employees involved in performing contract work for your organization, then there is no sale of the specified protective clothing, since your organization remains the owner of the specified property.

In this case, the transfer and return of workwear and special equipment, after use, occurs on the basis of an acceptance certificate drawn up in any form.

The cost of workwear and special equipment is written off in the usual manner, based on established standards.

/ "Accounting encyclopedia "Profirosta"
21.07.2017

Information on the page is searched for by the following queries: Accountant courses in Krasnoyarsk, Accounting courses in Krasnoyarsk, Accountant courses for beginners, 1C: Accounting courses, Distance learning, Accountant training, Training courses Salaries and personnel, Advanced training for accountants, Accounting for beginners
Accounting services, VAT declaration, Profit declaration, Accounting, Tax reporting, Accounting services Krasnoyarsk, Internal audit, OSN reporting, Statistics reporting, Pension Fund reporting, Accounting services, Outsourcing, UTII reporting, Bookkeeping, Accounting support , Providing accounting services, Assistance to an accountant, Reporting via the Internet, Drawing up declarations, Need an accountant, Accounting policy, Registration of individual entrepreneurs and LLCs, Individual entrepreneur taxes, 3-NDFL, Organization of accounting

When producing products, organizations use workwear, as well as various equipment and household equipment. As a rule, the service life of these auxiliary materials does not exceed 12 months. According to accounting rules, such assets, regardless of cost, are recognized as inventory and written off when transferred to production. How to reflect the transfer of materials into operation in 1C 8.3, and which method of reflecting expenses to choose in 1C 8.3, read this article.

Read in the article:

Accounting for workwear, equipment and equipment is strictly regulated by law. The transfer of these materials into operation in 1C 8.3 is reflected in the debit of the production cost accounts. In this case, a special primary document is drawn up. For example, when writing off workwear, fill out the MB-7 statement “Registration of the issuance of workwear, safety shoes and safety devices.” When issuing inventory or special equipment, a demand invoice is drawn up in form M-11.

The transfer of materials into operation in 1C is done using a special document “Transfer of materials into operation”. In it you need to configure the “Methods of reflecting expenses” directory. Read on to learn how to set up ways to reflect expenses in 1C when transferring materials into operation, and how to formalize the transfer of inventory into operation in 1C 8.3 in 6 steps.

Transfer of special clothing into service

Step 1. Create in 1C 8.3 the document “Decommissioning of materials into operation”

Go to the “Warehouse” section (1) and click on the “Transfer of materials for operation” link (2). A window for generating a document will open.

In the window that opens, click the “Create” button (3). A document will open for you to fill out.


In the form to fill out, please indicate:

• your organization (4);
• transfer date (5);
• warehouse from which work clothes are written off (6);
• department to which special clothing is transferred (7).

Step 2. Fill out the “Workwear” tab in the document “Decommissioning of materials”

In the “Workwear” tab (1), click the “Add” button (2). In the “Nomenclature” field (3), select the required workwear from the nomenclature directory. Next, fill in the fields:

• "Quantity" (4). Indicate the quantity of protective clothing to be transferred;
• "Individual" (5). Select the employee to whom the workwear is transferred;
• “Purpose of use” (6). Here, specify the accounting parameters for writing off workwear. Use the cost repayment method “Repay the cost upon transfer into operation.” In the method of recording expenses, indicate the write-off account, for example “01/20”.

The “Account Account” (7) and “Transfer Account” (8) fields will be filled in automatically. To complete the operation, click the “Record” (9) and “Pass” (10) buttons. Now in the accounting records there are entries for the transfer of special clothing into operation.


Click the “DtKt” button (11) to view the accounting entries for this operation.


The entries show that account 10.11.1 “Special clothing in use” reflects the transfer of special clothing (12) and the write-off of its cost as expenses (13). The write-off is reflected in the debit of account 20.01 “Main production” (14). On the special account MTs.02 “Workwear in use” (15) in 1C 8.3, records of workwear are kept for each employee to whom one was issued. If the workwear has become unusable, write it off from this account using the document “Write-off of materials from use.”

Transfer of special equipment into operation

If the cost of special clothing is completely written off when issued to employees, then the cost of special equipment can be written off in three ways:

• proportional to production output;
• straight-line write-off method;
• once in full amount upon commissioning.

The write-off method is configured in the “Purpose of Use” directory. Read on to find out how to do this.

Step 1. Fill out the “Special Equipment” tab in the “Decommissioning of Materials” document

In 1C 8.3, special equipment, as well as special clothing, is transferred to production using the document “Writing off materials for use.” How to create a document and fill out its basic details is described in step 1 of the previous section. To transfer special equipment to production, the “Special equipment” tab (1) is provided. In this tab, click the “Add” button (2). In the “Nomenclature” field (3), select the equipment for commissioning from the nomenclature directory. In the “Quantity” field (4) indicate the quantity of equipment to be transferred.

Step 2. Set up the “Purpose of Use” directory to account for the write-off of special equipment

As we wrote earlier, there are three ways to write off the cost of special equipment. The write-off method is configured in the “Purpose of use” field (1). Click button (2) to configure the payment method. The “Use Purpose” settings window will open.


In this window, in the “Repayment method” field (3), select one of three methods, for example “Linear”. In the “Useful life (in months)” (4) field, indicate how many months the cost will be repaid with a straight-line write-off. In the method of recording expenses (5), indicate the write-off account, for example, 20.01. To save the setting, click “Save and close” (6).

Step 3. Reflect in accounting the transfer of special equipment into operation

The “Account Account” (1) and “Transfer Account” (2) fields in the “Special Equipment” tab will be filled in automatically. To complete the transfer of special equipment to production, click the “Record” (3) and “Pass” (4) buttons. Now in the accounting records there are entries for the transfer of special equipment into operation. Press the “DtKt” button (5) to check the wiring. The posting window will open.


The postings show that account 10.11.2 “Special equipment in operation” reflects its movement upon transfer to the workshop (6) and the write-off of its value as expenses (7). In our example, the linear cost repayment method is established. Therefore, in accounting, the amount is repaid through depreciation, when the “Month Closing” operation is launched. In tax accounting, the amount is repaid immediately (8). The write-off is reflected in the debit of account 20.01 “Main production” (9). On a special account MTs.03 “Special equipment in operation” (10) in 1C 8.3, equipment records are kept for each department. If the equipment has become unusable, write it off from this account using the document “Write-off of materials from use.”

Transfer of equipment and household supplies into operation

Step 1. Fill out the “Inventory and Household Supplies” tab in the “Materials Write-off for Operation” document

In 1C 8.3, household equipment, as well as workwear, is transferred in the document “Writing off materials for use.” How to create a document and fill out its basic details is written in step 1 of the section “Transferring workwear into operation.” To transfer household equipment, the “Inventory and Household Supplies” tab (1) is provided. In this tab, click the “Add” button (2).

• "Nomenclature" (3). Select the required inventory from the item directory;
• "Quantity" (4). Indicate the quantity of transferred inventory;
• "Individual" (5). Select an employee responsible for storing inventory;
• “Method of recording expenses” (6). In this directory, choose a method for recording expenses, which indicates an account for writing off the cost of inventory as expenses, for example, account 25.

The “Account” field (7) will be filled in automatically. To complete the operation, click the “Record” (8) and “Pass” (9) buttons. Now in accounting there are entries for the transfer of inventory into operation.


Click the “DtKt” button (10) to view the accounting entries for this operation.


The entries show that the write-off of the cost of inventory is reflected in the debit of account 25 “General production expenses” (11). On a special account MTs.04 “Inventory and household supplies in operation” (12) in 1C 8.3, inventory is kept track of the employees to whom it is issued. If the inventory has become unusable, write it off from this account using the document “Write-off of materials from use.”

MC 04 off-balance sheet account- What is this?Let's look at what the off-balance sheet account MTs.04 is, provided for by the chart of accounts of the 1C: Accounting program, and in what cases it is used.

Why are off-balance sheet accounts of MC needed (MC.01, MC.02, MC.03, MC.04)

In the chart of accounts of the 1C: Accounting program there is a number of additional off-balance sheet accounts in addition to the 11 generally accepted ones. This is done for more thorough and convenient accounting.

Account MC.04 is a subaccount of the MC account “Material assets in operation” along with three more subaccounts:

• MC.01 “Fixed assets in operation”,
• MC.02 “Workwear in operation”,
• MTs.03 “Special equipment in operation.”

МЦ.02—an off-balance sheet account used to account for special clothing issued to an employee to perform his official duties. Account MTs.03 accumulates information on special tools and equipment transferred into operation. Account MTs.01 is often used if the fixed asset is reflected differently in tax and accounting.

The introduction of these accounts into accounting is due to the need to control property written off from the organization’s balance sheet, included in costs, but used in the organization’s economic activities. Their debit reflects the values ​​to be accounted for, broken down by item items, financially responsible persons and storage locations. The loan reflects the write-off of assets. In this case, transactions are recorded only in debit or only in credit of such accounts - correspondence is not typical for off-balance sheet accounts.

You can familiarize yourself with the features of using off-balance sheet accounts in accounting in the article .

Entries on the debit of account MTs.04

According to the Chart of Accounts (order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n), the balance sheet account 10.09 is used to capitalize inventory and household supplies. To reflect this business operation in the 1C: Accounting program, the document “Receipt of goods and services” is provided.

When instruments and other inventory are accepted for accounting, a new document is created with the transaction type “Purchase, commission”. The document is filled out indicating:

• what has to happen
• from whom,
• in what quantity,
• at what price.

Account 10.09 “Inventory and household supplies” is selected as a debit accounting account.

An entry in the credit of account 10.09 occurs when inventory and other household property are transferred into operation. For this purpose, a document “Transfer of materials into operation” is created and carried out.

When transferring inventory, fill out the “Inventory and Household Supplies” tab:

• the nomenclature of transferred values ​​is selected by position,
• the employee accepting them for use,
• the accounting account 10.09 and the method of reflecting costs are indicated.

When posting a document, values ​​are written off from accounting account 10.09 to the cost account. At the same time, these values ​​are debited to account MTs.04 in the context of nomenclature, quantity and financially responsible persons. In this way, proper control over the safety of the organization’s property can be organized.

The document “Transfer of materials into operation” allows you to print the issue record sheet (form MB-7) or the demand invoice (form M-11). If necessary, you can change the financially responsible person responsible for the safety of economic assets recorded on the balance sheet.

Entries on the credit of account MC.04

An entry in the credit of account MTs.04 occurs upon the actual disposal of property. To do this, a new document “Decommissioning of materials” is created. In this document, fill out the “Inventory and Household Supplies” tab:

• the nomenclature and quantity of disposed property is indicated,
• document transferring it into operation,
• the person responsible for its storage.

The document allows you to print out the Write-off Certificate (form MB-8).

Inventory of account MC.04

For organizations, conducting an inventory is a mandatory procedure (clause 27 of the Regulations on accounting, approved by order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n). In this case, both balance sheet and off-balance sheet accounts must be audited.

You can learn more about the inventory procedure for off-balance sheet accounts in the material .

Off-balance sheet accounting of inventory and other business property is carried out to monitor its safety. Because of this, an inventory of such property is a necessity, allowing one to identify the actual presence of property listed in the records. The 1C: Accounting program provides additional processing used in the document “Inventory of goods in warehouse”. It allows you to inventory assets in the off-balance sheet account MTs.04.

Results

The off-balance sheet account MTs.04 is used by users of the accounting program “1C: Accounting” to account for the inventory and household supplies transferred into operation. Inventory receipts are debited from this account, and disposals are credited to this account. Analytics is carried out in quantitative terms, by item items and financially responsible persons.

In the 1C ERP system, when accounting for the operation of inventory, workwear, special equipment and other household supplies, they are grouped according to some general characteristics of operation. “Operation Categories” are used to designate groups.

To reflect the business transaction of transfer to operation in 1C ERP, use the document “Transfer to operation”. In this document, the nomenclature is assigned an operating category, an inventory number (if necessary), a division and an individual to whom the nomenclature is transferred.

To move material in operation in 1C ERP, use the document “Movement in Operation”.

To obtain information about the movement and final balance of inventory items in operation in 1C ERP, use the report “Inventory items in operation”

To write off inventory items that are in operation 1C ERP, use the “Decommissioning” document.

When filling out a document, you can use a filter, which, in addition to other filter details, includes a service life.

To return from service to the 1C ERP warehouse, we use the “Return from Service” document.

For accounting purposes, inventory items in operation in 1C ERP provide three subaccounts 10 accounts.

Also, there are three off-balance sheet accounts.

Reports for accounting of inventories in operation

1. It is convenient to view the movement of inventory numbers using the accounting report “Account Analysis” for accounts MTs.03, MTs.04.

1. Balances by inventory numbers and information on inventories in operation can be obtained using the report “Inventory in Operations.
2. To obtain information about the balances and turnover of inventory items in operation, it is convenient to use the balance sheet for the off-balance sheet account MTs04 (inventory and household supplies). This account is used to keep quantitative and total records of inventory items in operation. The initial cost of inventory items is used, while in account 10.11.3 the residual value of inventory items is used. The report in 1C ERP can be flexibly customized, including the necessary fields in enterprise mode.

ERP balance sheet MTs.04 by inventory numbers.

1. Account MTs.03 (Special equipment in operation) is similar to account MTs.04 with the difference that this account does not have analytics for the organization's Employees. It is more suitable for accounting for inventory items that are not handed out to a specific employee, but are located on a stand. You can also keep records using inventory numbers or without them. For example, you can place some inventory items with ID on the stand, and some without them, and see this in one report.

ERP balance sheet MTs.03 for additional analytics