Tires have to be changed frequently. Firstly, they wear out quickly on Russian roads. Secondly, they must be changed for the winter and summer seasons. Thirdly, unexpected tire damage occurs - punctures, cuts. Consider the features of the workflow for the receipt, release and movement of tires, as well as the procedure for accounting and taxation of their value.

Car tires differ in their purpose, design, tread pattern, climate modification and dimensions. According to these indicators, car tires can be of the following types:

• tires of permanent use (all-weather tires);
• tires of periodic operation (winter and summer tires).

The latter have better performance properties, but in order to save money, organizations often use all-season tires on cars. They must be replaced if the mileage has exceeded the mileage specified by the manufacturer or if the tires have been damaged.

First of all, organizations need to develop the necessary for accounting and control car tires internal organizational and administrative documents. According to paragraph 3 Guidelines By accounting inventories approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n (hereinafter - Guidelines No. 119n), they can establish:

• forms of primary documents for the acceptance, release and movement of tires and the procedure for filling them out, as well as the rules for document management;
• a list of officials of the divisions who are entrusted with the receipt and release of the inventory;
• the procedure for monitoring the rational use of car tires.

The documents that are necessary for registration in the accounting of business transactions for the movement of automobile tires are:

• waybills and other accompanying documents (when accepting and posting automobile tires);
• car tire accounting card (during operation);
• statement (act) for the write-off of car tires.

To date, the accounting procedure for car tires is regulated by the Rules for the operation of car tires (AE 001-04), approved by the order of the Ministry of Transport of Russia dated January 21, 2004 No. AK-9-r (hereinafter referred to as the Rules). It seems that these Rules have become invalid, since they themselves indicate the expiration date for their validity - January 1, 2007. But the new rules have not yet been invented, so we advise you to be guided by them. True, in general, there is no urgent need to keep records of the operation of tires approved by the Rules, if other documents are in order. For example, waybills, delivery contracts, contracts for the carriage of goods by car, invoices, payment orders, turnover sheets for inventory items - a material report on sub-account 10.5, acts for writing off spare parts, consolidated registers of tire operation, a register of speedometer indicators for car mileage, etc. For example, in the resolution of the FAS North - of the Caucasian District of July 21, 2010 No. A32-43572 / 2009, the judges sided with the taxpayer, recognizing the unlawful additional charge of income tax, penalties, fines, since the taxpayer bears the costs of purchasing tires, as well as the availability of documentary evidence of their write-off as a result implementation entrepreneurial activity confirmed without the tire accounting cards specified in the Rules.

The information contained in the tire operation accounting card makes it possible to assess its technical condition. If the tire is serviceable, then it cannot be removed from the vehicle or scrapped. If the tire is not serviceable, then it is removed, and the mileage, the reason for removal and the procedure for its further use (for repair, restoration or scrap) are indicated in its registration card.

Then the data from the accounting card is transferred to the statements (acts) for the write-off of car tires, on the basis of which these business transactions are reflected in the accounting.

Accounting for car tires

Automobile tires purchased by the organization, according to their characteristics and purpose, are current assets, which are reflected in the accounting of the organization as inventories (IPZ), the accounting of which should be kept 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).

According to paragraph 2 of PBU 5/01, assets used as raw materials in the performance of work and the provision of services are accepted as part of the inventory. The exception is tires (including spare ones) that came to the organization along with purchased cars. In this case, they are accounted for as part of an item of property, plant and equipment.

According to clause 6 of the Accounting Regulations "Accounting for fixed assets" PBU 6/01 (approved by order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n), an inventory object with all fixtures and accessories or a separate structurally separate item intended for performing certain independent functions.

A complex of structurally articulated objects is one or more objects of one or more for various purposes, having common fixtures and accessories, common control, mounted on the same foundation, as a result of which each item included in the complex can perform its functions only as part of the complex, and not independently.

Thus, as an object of fixed assets, property or a complex that can perform its functions independently is taken into account. If the property does not have functional independence, it should be reflected as part of the complex, which can be considered an inventory object from the standpoint of the above norms PBU 6/01.

A similar provision is presented in the Instructions for the Application of the Chart of Accounts for Accounting for the Financial and Economic Activities of Organizations (approved by Order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n).

In the Instructions for the application of the Chart of Accounts to account 10 "Materials", subaccount 5 "Spare parts", it is said that car tires (tire, tube and rim tape) that are on wheels and in stock with the vehicle, included in its initial cost, are taken into account in composition of fixed assets.

According to paragraph 2 of clause 6 of PBU 6/01, if an object has several parts with different useful lives, each of them is accounted for as an independent inventory object. This procedure is beneficial to the taxpayer, since it allows you to divide expensive property into several objects and immediately write off those of them whose value does not exceed 20,000 rubles. (or other limit established in the accounting policy), saving on property tax.

However, it is impossible to consider a car as a fixed asset without wheels, since it is not capable of generating income. And this is one of the conditions for accepting an asset for accounting as an object of fixed assets.

In addition, paragraph 6 of PBU 6/01 contains a clause that if one object has several parts, the useful lives of which differ significantly, each such part is accounted for as an independent inventory item.

The accounting standard does not say what level of materiality should be used to divide a complex of items representing a single whole into several inventory items, which gives the accountant the right to decide this issue at his own discretion.

Therefore, the organization can set its own level of materiality in the accounting policy. If it is low, then the organization has tax risks in relation to settlements with the budget for property tax. To avoid this, according to the general capital cost accounting methodology, car tires that are on the wheels of vehicles (including the spare wheel) should be reflected in the initial cost of the car.

When tires are put into operation in the accounting of the organization, a one-time write-off of their cost to the cost accounts is made on the basis of clause 93 of Methodological Instructions No. 119n. At the same time, all the conditions for the recognition of expenses, established by clause 16 of the Accounting Regulation "Organization's expenses" RAS 10/99 (approved by order of the Ministry of Finance of Russia dated May 6, 1999), are met, namely:

• the expense was made in accordance with the customs of business;
• the amount of the expense can be reliably determined;
• as a result of installing tires on a vehicle, there was a decrease in the economic benefits of the organization.

When handing over for use, car tires are evaluated in accordance with paragraph 16 of PBU 5/01 - at the cost of each unit.

Example

Avtodor LLC purchased a passenger car with a winter set of tires in the winter of this year. The car is used for administrative purposes. In October of the same year, a set of summer tires (4 pieces) was purchased for 9440 rubles, including 18% VAT - 1440 rubles, and installed on the car. The following accounting entries were made in the accounting records of Avtodor LLC:

Debit 10 "Materials" subaccount 5 "Spare parts" Credit 60 "Settlements with suppliers and contractors"

8000 rub. - A set of summer tires was credited to the warehouse;

Debit 19 "VAT on acquired values" Credit 60 "Settlements with suppliers and contractors"

1440 rub. - reflected the amount of "input" VAT;

Debit 68 "Calculations on taxes and fees", subaccount "VAT"

Credit 19 "VAT on acquired values"

1440 rub. - the amount of "input" VAT is presented for tax deduction;

Debit 26 "General expenses" Credit 10 "Materials" sub-account 5 "Spare parts"

8000 rub. - the tires are installed on the passenger car.

Seasonal tires that have been removed from the vehicle due to the change of season must be put into storage.

The procedure for recording such transactions is not provided for by regulatory acts on accounting. Seasonal tires that have been removed from the vehicle and put into storage are neither unused materials nor returnable waste. On the one hand, they were already in operation (were used), and on the other hand, they did not lose their consumer properties.

The posting of seasonal tires in the accounting of the organization should be reflected in the debit of sub-account 10-5 “Spare parts” in correspondence with the credit of cost accounting accounts 20 “Main production”, 23 “Auxiliary production”, 26 “General expenses”, 44 “Sale expenses” and etc.

Tires removed from cars that can still be used without repair are taken into account at a cost calculated taking into account wear and tear, which is determined based on mileage.

Thus, the production costs (or sales costs) of the current reporting period are reduced by the amount of car tires returned to the warehouse.

The organization can independently determine the cost of the tires removed from the wheels by setting the operating mileage standards, focusing on the technical characteristics of the corresponding tires.

You can also focus on the Temporary norms for the operational mileage of vehicle tires RD 3112199-1085-02. On the one hand, the norms were abolished in 2004. On the other hand, by decision of the Commission of the Ministry of Transport of Russia dated April 18, 2006, their action was again extended until the relevant technical regulations came into force (information letter of the Ministry of Transport of Russia dated December 7, 2006 No. 0132-05 / 394). Such a decision was made in order to ensure the safety of the operation of vehicles and the rational regulation of the mileage of automobile tires.

The operating mileage standards for vehicle tires are set by organizations based on the average tire mileage. The Ministry of Transport of Russia proposes to use correction factors for the average tire mileage, depending on the operating conditions of the vehicle. At the same time, the standard tire mileage in accordance with paragraph 3.3 of the Provisional Rules should not be lower than 25% of the average mileage.

The average mileage of Russian-made tires for cars is approximately 40,000-45,000 km. For tires of foreign production, the average mileage is 50,000-55,000 km. Truck tire mileage

significantly higher:

• for domestic tires, it can reach 100,000 km;
• for tires of foreign production - 180,000 km.

The cost of tires returned to the warehouse is calculated using the following formula:

Example

Winter tires removed from the vehicle can still be used. Initial cost

each tire is 2000 rubles. The mileage standard for these tires, established by the organization, is 50,000 km. During the period of operation, the actual mileage was 20,000 km. Therefore, the cost of each tire returned to the warehouse is 1200 rubles. [(50,000 km - 20,000 km): 50,000 km H 2000 rubles].

The following entry will be made in the accounting records of Avtodor LLC:

Debit 10 "Materials" subaccount 5 "Spare parts" Credit 26 "General expenses"

4800 rub. (1200 rub. x 4 pcs.) - a set of winter tires taken from a passenger car was credited to the warehouse.

Tax accounting for car tires

The vehicle that the organization acquires is accounted for as a single inventory item not only in accounting, but also for tax purposes.

Car tires that are purchased by an organization separately from a car are not included in depreciable property on the basis of subparagraph 2 of paragraph 1 of Article 253 of the Tax Code of the Russian Federation, but are taken into account as part of the costs of maintenance and operation, repair and Maintenance fixed assets and other property, as well as to maintain them in good (up-to-date) condition.

If seasonal tires are being replaced, then the cost of purchasing a new set of tires should be qualified as material costs for the purchase of materials used to maintain fixed assets in accordance with subparagraph 2 of paragraph 1 of Article 254 of the Tax Code of the Russian Federation.

If worn-out tires are replaced, then, on the basis of paragraph 1 of Article 260 of the Tax Code of the Russian Federation, the costs of their acquisition are qualified as repairs to fixed assets and recognized for the purposes of calculating income tax.

According to paragraph 2 of Article 272 of the Tax Code of the Russian Federation, expenses for the purchase of car tires should be recognized for tax purposes on the date they are put into use, that is, on the date the tires are installed on the car.

With regard to seasonal tires removed from the car and transferred to the warehouse, the value of these assets is not reflected in tax accounting. Since the amount of material costs is reduced by the cost:

• balances of inventories transferred to production, but not used in production at the end of the month (clause 5, article 254 of the Tax Code of the Russian Federation);
• returnable waste (clause 6, article 254 of the Tax Code of the Russian Federation).

Inventory balances are valued at the same cost at which they were included in expenses when written off.

Tires removed from the vehicle cannot be classified as inventory items not used in production at the end of the month, since the car tires were installed on the car, which means they were used, worn out and lost their original condition.

At the same time, used tires cannot be considered as returnable waste. At the same time, returnable waste is understood as the remains of raw materials and materials, semi-finished products and other types of material resources formed in the process of production of goods (performance of works, provision of services), which have partially lost the consumer qualities of the original resources and, therefore, are used with increased costs or not used for its intended purpose.

Seasonal tires are not covered by this definition. Therefore, for tax purposes, seasonal tires cannot be treated as inventory leftovers or as returnable waste. Thus, the amount of material costs is not reduced by the cost of seasonal tires removed from the vehicle. As a result, when the removed tires are posted to the warehouse, a taxable temporary difference is formed in accounting in accordance with clause 12 of the Accounting Regulation “Accounting for corporate income tax settlements” PBU 18/02 (approved by order of the Ministry of Finance of Russia dated November 19, 2002 No. 114n). Based on this difference, a deferred tax liability is formed.

Example

In tax accounting, the cost of car tires credited to the warehouse is not taken into account. As a result, a taxable temporary difference arises in the amount of RUB 3,600, on the basis of which a deferred tax liability is formed:

Debit 68 "Calculations on taxes and fees" subaccount "Calculations on tax

on profit" Loan 77 "Deferred tax liability"

960 rub. (RUB 4,800 × 20%) - a deferred tax liability has been formed.

When car tires wear out, the organization needs to repair or replace them.

Repair and restoration of tires can be carried out both by the organization itself and at specialized car services. In the case of self-repair, the organization bears the cost of purchasing spare parts for vehicles (tubes, tires, wheel rims, balancing weights, etc.) and remuneration for workers who carry out repairs.

If it is impossible to repair tires without special equipment, then the organization can use the services of specialized enterprises. In this case, spare parts for cars can be purchased independently. In such a situation, the organization pays the car service center only for the replacement and installation of spare parts, or the cost of spare parts will be taken into account in the cost of car service repair work.

When tires are transferred for retreading to tire repair plants, their value is transferred in accounting to subaccount 10-7 “Materials transferred for processing to the side”.

According to paragraphs 7 and 18 of PBU 10/99, the costs of maintaining vehicles in good condition are expenses for ordinary activities and are recognized in the reporting period in which they occurred, regardless of the time of actual payment Money and other form of implementation. In this case, the following entry is made in the accounting of the organization:

Debit 20 "Main production", 26 "General expenses"

Loan 60 "Settlements with suppliers and contractors", 71 "Settlements with accountable persons", 76 "Settlements with various debtors and creditors"

The cost of repairing or replacing car tires is reflected.

For tax purposes, tire repair costs can be recorded as other costs associated with production and sale.

It should be noted that at present there are no regulatory documents establishing the cost standards for the restoration of wear and repair of automobile tires. That is why these costs are the costs of current repairs, which

are included in the cost of products, works, services as the cost of maintaining fixed assets in working condition. At the same time, the rationing of these costs is not provided.

If the tires have damage that are not subject to local repair or restoration by applying a new tread, then they are scrapped by decision of a special commission created at the enterprise. Such tires are delivered to the warehouse by weight at the list prices at which they are delivered to tire repair plants. In the accounting of the organization, tires that are not subject to restoration are credited to subaccount 10-6 “Other materials”.

___________________________

We purchased tires for a company car. How to reflect this in accounting and when calculating income tax? What documents are needed? The company applies common system taxation.

If an organization purchases tires separately from a car, then regardless of the cost and useful life, they are included in the inventory and accounted for as spare parts:

Debit 10-5 Credit 60

– car tires were credited (on the basis of shipping documents from the supplier).

When replacing worn (damaged) tires, wiring is done:

- written off the cost of tires (written off spare parts for car repairs).

When replacing tires, it is not necessary to draw up a card in the form of No. OS-3. If the organization carries out the replacement on its own, it is possible to draw up an act on seasonal tire replacement in any form. If seasonal tire replacement is carried out by a contractor, the document confirming the replacement may be an act of acceptance and transfer of work performed.

If tires are replaced during car repairs, the write-off of tires is drawn up by an act on the replacement of spare parts in the car in any form.

The rationale for this position is given below in the materials of the System Glavbukh

Replacing car tires occurs in two cases:

• with complete wear (or with damage that cannot be repaired);

Situation:what category of property in accounting do car tires belong to - to fixed assets or inventories

• separate from the car.

The tires that are included in the car kit are not an independent inventory item (clause 10 by order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n). Their cost is already included in the initial cost of the car, so it cannot be taken into account separately (account 10).

If an organization purchases tires separately from a car, then regardless of the cost and useful life, they should be included in the inventory and accounted for as spare parts. This is explained as follows.

Firstly, automobile tires are not means of labor intended for the production of products, the performance of work, the provision of services. Namely, this characteristic makes it possible to qualify this or that property as a fixed asset (clause 46 of the Regulation on accounting and financial reporting).

Secondly, tire replacement is always associated with maintaining the fixed asset (car) in working condition or with its repair (recovery). The costs of restoring fixed assets (i.e., the cost of tires) are written off in the reporting period to which they relate (paragraph 27 of PBU 6/01). And this means that tires purchased separately from the car are also not an independent inventory item, the cost of which should be written off through depreciation (paragraph 17 of PBU 6/01).

Situation: what documents need to be drawn up upon receipt of car tires and their transfer to operation. Tires purchased separately from vehicle

Automobile tires are included in the MPZ (account 10-5 of the Instructions for the chart of accounts). Therefore, the rules for registering transactions related to their receipt and commissioning are similar to the general procedure for registering incoming and written-off materials. Since the moment of writing off the cost of automobile tires coincides with the moment of their complete wear, the organization must ensure their safety and control over their use.

Accounting: purchasing tires

The receipt of tires purchased separately from the car, reflect the wiring:

Debit 10-5 Credit 60
– car tires were credited (on the basis of shipping documents from the supplier).

Accounting: replacing worn tires

If an organization replaces worn (end-of-life) or damaged tires, it thereby restores part of the original specifications car. Such a replacement should be considered as the current repair of fixed assets. This follows from the provisions of paragraph 26 of PBU 6/01.

In accounting, reflect the repair costs in the reporting period to which they relate. The cost of repairing a car is included in the cost of ordinary activities (clause 27 PBU 6/01, subparagraph, PBU 10/99). Therefore, write off the cost of tires at the time of their release from the warehouse (when drawing up documents for the release of tires) (clause 93 of the Guidelines approved).

When replacing worn (damaged) tires, make the wiring:

Debit 20 (23, 25, 26, 44...) Credit 10-5
- deducted the cost of tires.

Seasonal tire change

When changing tires seasonally, the technical characteristics of the car are not restored. This is because seasonal tire replacement is necessary condition to maintain vehicle performance. In accounting, such work is classified as operations related to the maintenance of an object of fixed assets (clause 66 of the Guidelines, approved).

When seasonal tires are put into operation, their cost is written off at a time (clause 93 of the Methodological Instructions approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n):

Debit 20 (23, 25, 26, 44...) Credit 10-5
- Tires for the summer (winter) season were installed on the car (based on the requirement-invoice in the form No. M-11, the act on the seasonal replacement of tires or the act of acceptance and transfer of work performed).

To control the safety of seasonal tires that are temporarily not in use, you can take into account the balance sheet. For example, on account 012 "Temporarily unused car tires for the summer (winter) season." Tires can be capitalized in a conditional assessment (for example, at a price of 1 ruble / piece - then the cost of tires will correspond to their quantity). When dismantled seasonal tires arrive at the warehouse, make the following wiring:

Debit 012 "Temporarily unused car tires for the summer (winter) season"
- reflected the receipt of summer (winter) tires after seasonal replacement (based on the act on seasonal tire replacement).

Situation: what document to confirm the fact of seasonal replacement of car tires

This issue has not been legally regulated.

Seasonal tire replacement is not a repair, but an operation related to maintaining the technical characteristics of a car due to changes in operating conditions (clause 66 of the Guidelines approved by order of the Ministry of Finance of Russia dated October 30, 2003 No. 91n). Therefore, when changing tires seasonally, it is not necessary to draw up a card in the form of No. OS-3. If the organization carries out the replacement on its own, it is possible to draw up an act on seasonal tire replacement in any form. If seasonal tire replacement is carried out by a contractor, then the document confirming the replacement may be an act of acceptance and transfer of work performed.

tax accounting

Situation: what category of property in tax accounting do car tires belong to. The organization applies the general system of taxation

The answer to this question depends on how the tires enter the organization:

• together with the car (tires installed on running and spare wheels);
• separate from the car.

In tax accounting, tires purchased with a car are reflected by analogy with accounting, that is, they are included in the initial cost of the car (clause 1, article 257 of the Tax Code of the Russian Federation).

If an organization purchases tires separately from a car, then, regardless of cost and useful life, they are not included in depreciable property. This is explained as follows.

Firstly, automobile tires are not means of labor intended for the production of products, the performance of work, the provision of services. Namely, this characteristic makes it possible to qualify this or that property as a fixed asset and include it in the composition of depreciable property (clause 1, article 257 of the Tax Code of the Russian Federation).

Secondly, automobile tires are not named as a separate item either in the All-Russian Classifier of Fixed Assets, or in the Classification of Fixed Assets developed on its basis, approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1. However, it is necessary to determine the useful life of depreciable property in accordance with these documents (clause 1, article 258 of the Tax Code of the Russian Federation).

Thus, tires purchased separately from the vehicle (whether to replace worn and damaged tires or seasonal replacements) cannot be classified as property, plant and equipment. The costs of their acquisition should be qualified as expenses for the maintenance and operation, repair and maintenance of fixed assets and other property (subclause 2, clause 1, article 253 of the Tax Code of the Russian Federation).

BASIC: seasonal replacement

In case of seasonal replacement, the cost of tires refers to the cost of maintaining official vehicles and is included in other expenses (clause 11, article 264 of the Tax Code of the Russian Federation). Moreover, if official vehicles serve the facilities of service industries and farms, the cost of tires is included in the costs associated with the activities of service industries and farms (Article 275.1 of the Tax Code of the Russian Federation).

BASIC: Replacing worn tires

When replacing worn (damaged and beyond repair) tires, their cost is included in the repair costs and is included in other expenses (

Accounting in accounting, first of all, takes into account the purpose of tires for vehicles and the features of their operation. Their standard use is a seasonal change or replacement of worn out and unusable ones with new ones. Let's consider in the article how the accounting of tires is carried out at the enterprise.

Tire Accounting Principles

The main accounting parameters are:

• their number;
• model;
• brand of rubber;
• price;
• size.

Based on these indicators, accountants keep separate records of seasonal, summer and winter vehicle tires. At the same time, new and used spare parts are also accounted for separately. Purchase, transfer to their operation and other operations are displayed by the accounting service as account assignments (postings).

Operation name	Accounting Assignments
Buying a tire for vehicles	DT 60, KT 51 (transfer of money for the purchase), DT 10, sub-account "Spare parts" ("Spare tires", "New tires"), KT 60 (financial obligations for purchased spare parts), DT 19, KT 60 (VAT on the value of the purchased goods), DT 68, KT 19 (VAT deductible)
Putting the tire into use	DT 10, sub-account "Spare parts" ("Tires in the report"), KT 10, sub-account "Spare parts" and "Spare tires"
Write-off of a car tire due to its failure	DT 20 (26, 44), CT 10, sub-account "Spare parts", "Tires in reporting"

The cost of purchased tires for vehicles for the purpose of replacing worn ones is displayed by the accounting service on account 10 "Materials", sub-account "Spare parts". Read also the article: → "". Both operated and spare parts are taken into account here. For separate accounting, auxiliary sub-accounts of the third order are opened to the sub-account "Spare tires".

The tires of vehicles of the revolving fund (in the sub-report) are accounted separately from those that are listed behind the warehouse.

Tax accounting for tires

When buying a car, the price of installed and spare tires is combined with the initial cost of vehicles (TC RF, art. 257). As separate objects, these spare parts do not appear on the accounts. Tires purchased separately are not included in the purchased car and are not added to its cost. Here, the tax accounting of spare parts is regulated by the Tax Code of the Russian Federation:

• Art. 254 (payer's expenses for production and economic needs);
• Art. 260 (restoration of fixed assets);
• Art. 264 (maintenance and use of company vehicles).

So, for example, according to tax legislation, separately purchased spare parts can be accounted for as material costs for the purchase of materials necessary for the maintenance of fixed assets. That is, tires in such cases are considered spare parts for the car, which are accounted for at their cost in the number of inventories. The cost of their repair can be attributed to others.

Expenses are considered for taxation purposes in the tax period valid at that time. All expenses under the accrual method are recognized at the time the tires are assembled on the car. Removed spare parts from vehicles are not classified as returnable waste or residual stocks.

Accounting documentation for the operation of tires

A specialized accounting form of the card is started technical service of the relevant division of the organization in the form No. 424-APK separately for each vehicle tire (new, used or restored). The main purpose of the registration card is to record the movement of tires in use from the time they are assembled to complete failure. The card contains the following information:

• date of manufacture, manufacturer, price, as well as the name of the wheels and serial number;
• technical condition(existing defects, damage);
• mileage (the previous one is for used tires, and the actual mileage for each month is for all types of tires);
• date of tire replacement, number of the removed and assembled tire;
• dismantling time, total mileage, tread pattern data, for what purpose and for what reason it was taken out of service (in case of deregistration of the tire).

The indicated standard accounting forms are filled out completely and stored according to the vehicle numbers, and are closed when the spare part is sent for recycling.

The rate of operating mileage for write-off

Russian legislation does not establish specific rules for decommissioning vehicle tires. With regard to their operating mileage, the instructions of the Ministry of Transport of the Russian Federation set out in Letter No. 03-01 / 10-2830sh dated 08.24.2012 apply. Thus, according to the letter, the norms are determined by the manufacturer.

Accordingly, the head of the organization has the right to develop and approve the norms by his own order based on the average mileage, using the available information:

• factory manufacturer;
• according to the method for determining the mileage standards of the Provisional Regulations (RD 3112199-1085-02) as amended on 12/07/2006 (in situations identical to the one under consideration, it can be used as a sample);
• experience in transport management.

So, according to the standards of RD 3112199-1085-02, the mileage rate established by the organization should not be less than 25% of the average mileage parameter.

In any case, independent developments according to the standards must be financially justified and documented.

Accounting for wear and replacement of car tires

It is allowed to consider the change of unsuitable (worn-out) specified spare parts as an integral part of the repair. Then you should make a write-off for production costs and the cost of repairing the fixed asset. The costs associated with the repair are displayed by the accounting department according to the DT accounts for the accounting of expenses for production (sales), CT of the accounts for accounting for the expenses incurred. So, DT 20, 26, 44, CT 10, the sub-account "Tire in the report" reflects the accounting for the price of seasonal motor vehicle spare parts in expenses for ordinary activities after their wear.

Worn-out car parts that are subject to modernization, repair, reconstruction, are listed in the warehouse. Their accounting is kept on the sub-account "Tires to be restored", "Materials given for processing". The price is displayed as follows: DT 10, sub-account "Tire for restoration", KT 91-1.

Changing the seasonal tires of vehicles is an integral part of the maintenance of the fixed asset, aimed at maintaining the characteristics of the car in good condition. The associated expenses are recognized as expenses for ordinary activities. Their accounting displays according to the DT of accounts for accounting for production expenses (sales), CT of accounts for accounting for production expenses (refer to maintenance costs).

But when replacing seasonal spare parts and sending them to the warehouse, their price is attributed to the reduction of expenses for current activities: DT 20 (26, 44), CT 10, sub-account "Tires in the report". Account assignments for account 10 are used to display the replacement of summer and winter tires for vehicles. For example, when assembling winter tires, the price of vehicle tires put into use is displayed as follows: DT 10, subaccount "Tire in the report", KT 10, subaccount "Spare tire".

At the end of the season, winter parts are removed and summer parts are assembled. To display the price of the removed winter version, account assignment is used: DT 10, sub-account "Spare tire", CT 10 "Tire in subreport". The price of the assembled summer version instead of the winter version will be displayed as account assignment: DT 10, subaccount "Tire in subreport", CT 10, subaccount "Spare tire".

Example 1. Accounting for the cost of all-season car tires when buying them

Felix LLC purchased a set of all-weather tires for a vehicle. Almost immediately, worn-out parts were replaced with new ones, just bought. The accounting service displayed all actions as account assignments.

Operation name	Accounting Assignments
Posting of vehicle spare parts to the warehouse	DT 10, sub-account "Spare parts" and "Spare tires",
VAT display	DT 19, KT 60
Deduction of money for the purchase to the seller	DT 60, KT 51
VAT payable	DT 68, KT 19
The price of purchased spare parts is taken into account in expenses for ordinary activities	DT 20, KT 10, sub-account "Spare parts", "Spare tires", "New tires"

Example 2. Displaying the replacement of worn-out car tires in accounting

The head of the organization appointed a commission of officials to check the technical condition of tires. During its implementation, the inspectors recognized the installed parts on the car as unsuitable for operation. Based on the results, an act was drawn up for the write-off of materials. According to it, completely worn parts should be sent for recycling, and new ones should be installed instead.

In the accounting card, when removing spare parts from use, the time and reason for dismantling, a single mileage and direction for disposal are noted. Tire replacement is displayed as follows: DT 20, CT 10, sub-account "Operated tire" (accounting for the price of unusable spare parts in expenses for ordinary activities), DT 10, sub-account "Other materials", CT 91-1 (accounting for worn-out spare parts), DT 10 , subaccount "Tire in subreport", KT 10, subaccount "Spare tire" (displaying the price of installed spare parts).

Answers to questions on accounting for tires in vehicles

Question number 1. How are the costs of disposal of unusable vehicle tires taken into account, are taxes calculated from them?

The costs associated with waste disposal are included in the costs of current activities. They are also subject to taxation.

Question number 2. What is an act for the write-off, disposal of car tires?

The generally accepted form is used, which includes information about the appointed composition of the commission, the inspection carried out. The act contains complete information about the characteristics of the inspected object (serial number, total mileage, size, model, etc.). Inspectors establish the technical unsuitability of spare parts for vehicles, immediately indicate the reasons. Then they decide to take them out of service and send them to the scrap. The prepared act is endorsed by the chairman and other competent persons from among the commission.

Question number 3. What normative documents can be guided in the accounting of fixed assets?

An accountant should take into account the Guidelines for Accounting for Fixed Assets, which were approved by Order of the Ministry of Finance of the Russian Federation No. 91n of October 13, 2003. The version of December 24, 2010 is now actively used. It covers the issues of valuation, depreciation, maintenance, restoration and disposal of fixed assets.

Question number 4. Is it possible not to start an account card for car tires?

Maintaining a card accounting form, applying operating mileage standards are mandatory components of tire operation used at enterprises. Only those owners of vehicles who are engaged in the transportation of goods and passengers for personal needs have the right not to do this.

V.G. Molchanov, expert
Legal consulting GARANT

In commercial organizations, vehicles are on the balance sheet - trucks and cars. During the period of operation, these vehicles are subject to depreciation, car parts, tires and tires naturally wear out. The article considers the procedure for accounting for write-off rates and the service life of car tires.

Keywords: write-off rates for spare parts and consumables, accounting, spare parts, consumables, commercial organizations

Operating mileage standards. Currently, regulatory legal acts do not establish any norms for the write-off of spare parts and consumables (including tires) used in the operation of vehicles of commercial organizations.

In accordance with the letter of the Ministry of Transport of Russia dated August 24, 2012 No. 03-01 / 10-2830sh, the operating mileage standards for automobile tires are determined by the manufacturer of automobile tires.

Thus, the head of the organization has the right to establish by his order the mileage standards for automobile tires, based on information from manufacturers. If this is not available, then the experience of operating vehicles in the organization, as well as available information from manufacturers on similar car tires, can be used.

In any case, when developing and approving operational mileage standards, it should be taken into account that they must meet the criteria specified in paragraph 1 of Art. 252 of the Tax Code of the Russian Federation (TC RF), i.e. be justified (economically justified) and documented.

In addition, in accordance with sub. 5.1, clause 5 of the Basic Provisions on the admission of vehicles to operation and the duties of officials to ensure road safety of the Rules of the Road, approved by Decree of the Government of the Russian Federation of October 23, 1993 No. 1090 "On the Rules of the Road", the operation of vehicles is prohibited if cars have tires with a residual tread depth of less than 1.6 mm, trucks - 1 mm, buses - 2 mm.

Obviously, the tread height depends not only on the mileage of the tires, but also on the operating conditions. That is, car tires can also be taken out of service if their further use is unacceptable due to damage.

Accounting. In accounting, car tires purchased separately from the car are reflected in the account. 10 "Materials" in accordance with the Chart of Accounts for accounting of the financial and economic activities of organizations and the Instructions for its application, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n (hereinafter referred to as the Chart of Accounts).

In accordance with clause 93 of the Methodological Guidelines on Accounting for Inventories, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n (hereinafter referred to as the Guidelines), upon transfer to operation, materials are debited to cost accounting accounts.

In this case, the cost of car tires is deducted from the account. 10 "Materials", sub-account 10.5 "Spare parts", to the debit of the cost accounting account, for example, account. 20 "Primary production" (clauses 93 and 95 of the Guidelines, clauses 5, 7 of the Accounting Regulations "Organization's expenses" PBU 10/99, approved by order of the Ministry of Finance of Russia dated 06.05.1999 No. 33n PBU 10/99).

To control the movement of car tires, their accounting on an off-balance account can be organized: Dr. c. 012.

When tires are retired from service on the basis of a write-off report, they are subject to posting to the warehouse at the cost of waste. The presence and movement of worn tires and scrap rubber is taken into account on the account. 10 "Materials", sub-account 6 "Other materials" as salvage.

Paragraph 111 of the Guidelines establishes that the waste generated in the divisions of the organization is collected in the prescribed manner and handed over to warehouses according to delivery notes indicating their name and quantity. The cost of waste is determined by the organization based on the prevailing prices for scrap, scrap, rags, etc. (i.e. at the price of possible use or sale).

Tires that are not suitable for retreading can be disposed of by concluding an agreement with a specialized tire recycling organization.

According to paragraph 54 of the Regulation on accounting and financial reporting in Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n, material assets remaining from the write-off of those unsuitable for recovery and further use items are accounted for at market value on the write-off date and the corresponding amounts are credited to the financial results of a commercial organization, i.e. in accounting, the waste remaining from the write-off of material assets (utilities) is credited to the account. 91: Dr. c.10 "Materials", subaccount 6 "Other materials" Set of c.91 "Other income and expenses" - worn tires are taken into account as salvage.

The delivery of worn tires to a specialized organization is recorded in accounting as a regular sale of materials. Income from the sale of inventories is accounted for as other income (clause 7 of the Accounting Regulation "Income of the organization" RAS 9/99, approved by order of the Ministry of Finance of Russia dated 06.05.1999 No. 32n): Dr. c.62 76 "Settlements with different debtors and creditors") Kt c. 91 "Other income and expenses" - recognized income from the sale of tires to a specialized organization.

At the same time, the recycled tires are written off from the account. 10 "Materials", subaccount 6 "Other materials" and are reflected as other expenses of the organization in accordance with paragraph 11 of the Accounting Regulations "Expenses of the organization" PBU 10/99, approved by order of the Ministry of Finance of Russia dated 06.05.1999 No. 33n:

Dr. c.91 "Other income and expenses" Set of c.10 "Materials", subaccount 6 "Other materials" - written off the cost of sold tires;

Dr. c.91 "Other income and expenses" Set of c.68 value added tax (VAT).

At the same time, according to the author, tires that are subject to write-off with subsequent disposal may not be reflected in the accounting accounts. Their cost was included in the cost of works and services during release into operation, and accounting for control purposes was organized on an off-balance sheet account.

Then, in the case of the sale of tires, the disposal will be reflected in the accounting records as follows:

Dr. c.62 "Settlements with buyers and customers" ( 76 "Settlements with different debtors and creditors") Set of c.91 "Other income and expenses" - recognized income;

Dr. c.91 "Other income and expenses" Set of c.68 "Calculations on taxes and fees" - VAT charged;

Set of c. 012 – retired tires were debited from the off-balance account.

For your information. Paragraph 1 of Art. 4Federal Law No. 89-FZ of June 24, 1998 "On Production and Consumption Wastes" (hereinafter - Law No. 89-FZ) determines that the ownership of waste belongs to the owner of raw materials, materials, semi-finished products, other products or products, as well as goods ( products) as a result of which these wastes were generated.

In accordance with the Federal classification catalog of waste, approved by the order of the Ministry of Natural Resources of Russia dated 02.12.2002 No. 786 "On approval of the federal classification catalog of waste", used tires belong to the 4th hazard class.

Tires to be recycled as hazardous waste, may not be reflected in the accounting accounts at market prices, their disposal (transfer for disposal) is reflected in the write-off on the credit of the off-balance sheet account.

The transfer of such waste for processing is reflected in the register of waste generation and movement, and in section. 4 "Disposal of Production and Consumption Wastes" of Order No. 204 of Rostekhnadzor dated 05.04.2007 "On Approval of the Form for Calculating Payments for Negative Impact on the Environment and the Procedure for Completing and Submitting the Form for Calculating Payments for Negative Impact on the Environment". The data of the register of waste generation and movement are certified by contracts with specialized companies and acts of work performed. The actual volume of waste is confirmed by a certificate from a specialized organization.

A similar situation also arises in cases where the inner tubes and tires with textile and metal cords that are not subject to restoration and are worn out during operation are handed over to the processing organization for recycling for a fee. The actual volume of waste transferred for processing to a specialized organization is indicated in the acts of work performed.

Tax accounting. Expenses for the repair of fixed assets made by the taxpayer are considered as other expenses and are recognized for taxation purposes in the reporting (tax) period in which they were incurred, in the amount of actual costs (clause 1, article 260 of the Tax Code of the Russian Federation).

The organization may take into account the purchased automobile tires in tax accounting as part of other expenses associated with production and sale on the basis of subpara. 11 p. 1 art. 264 of the Tax Code of the Russian Federation (TC RF), or as part of material costs associated with the production and sale on the basis of sub. 2 p. 1 art. 254 of the Tax Code of the Russian Federation. At the same time, the issue of recognizing damaged tires as returnable waste for tax purposes is ambiguous.

In accordance with paragraph 6 of Art. 254 of the Tax Code of the Russian Federation, returnable waste refers to the remains of raw materials (materials), semi-finished products, heat carriers and other types of material resources formed during the production of goods (performance of work, provision of services), which have partially lost the consumer qualities of the initial resources (chemical or physical properties) and therefore used with increased costs (lower output) or not used for its intended purpose.

Recyclable waste does not include remnants of inventories that, in accordance with the technological process, are transferred to other units as full-fledged raw materials (materials) for the production of other types of goods (works, services), as well as by-products (related) products resulting from implementation of the technological process.

Wherein an important factor in this case, it is that the remains can be recognized as returnable waste for the purposes of taxation of profits, if they have partially lost their consumer qualities and are not used for their intended purpose.

From a literal reading of the norm of paragraph 6 of Art. 254 of the Tax Code of the Russian Federation, tires that are subject to disposal, not suitable for further use, are not recognized as returnable waste. However, according to the author, if tires are disposed of before the period of their normative use, it is possible to use this rate and reduce the amount of material costs by the cost of returnable waste, determined by one of the methods enshrined in subpara. 2 p. 6 art. 254 of the Tax Code of the Russian Federation.

Bibliography

• Tax Code of the Russian Federation (Part One): Federal Law No. 146-FZ dated July 31, 1998.
• Tax Code of the Russian Federation (Part Two): Federal Law No. 117-FZ of August 5, 2000.
• On the rules of the road: Decree of the Government of the Russian Federation of October 23, 1993 No. 1090.
• On production and consumption waste: Federal Law No. 89-FZ dated June 24, 1998.
• On approval of the Chart of Accounts for accounting of the financial and economic activities of organizations and the Instructions for its application: order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n.
• On the approval of the Regulations on accounting "Income of the organization" PBU 9/99: order of the Ministry of Finance of Russia dated 06.05.1999 No. 32n.
• On the approval of the Regulations on accounting "Expenses of the organization" PBU 10/99: order of the Ministry of Finance of Russia dated 06.05.1999 No. 33n.
• On approval of the Regulations on accounting and financial reporting in the Russian Federation: order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n.
• On approval of the federal classification catalog of wastes: order of the Ministry of Natural Resources of Russia dated 02.12.2002 No. 786.
• On approval of the form for calculating fees for negative environmental impact and the procedure for filling out and submitting the form for calculating fees for negative environmental impact: Order of Rostekhnadzor No. 204 dated 05.04.2007.
• Letter of the Ministry of Transport of Russia dated August 24, 2012 No. 03-01 / 10-2830sh.