Accounting and write-off of car tires. Write-off of car tires and batteries

An example of determining the operating mileage rate car tires

On October 1, Alfa LLC purchased four Yokohama winter tires for a Ford Mondeo passenger car. To calculate the useful life of car tires, Alpha's accountant uses the Provisional Standards approved by the Russian Ministry of Transport on April 4, 2002, RD 3112199-1085-02.

The average mileage of a Ford passenger car tire is 55,000 km. The car does not operate in conditions where the coefficients (K1 and K2) are applied, so the operational mileage rate for one Yokohama tire is 55,000 km. After the tire has run this distance, its write-off due to wear will be justified.

The decision to write off a damaged (non-repairable) tire must be made by a commission created in the organization (clause 125 methodological recommendations, approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n). Such a decision must be documented. This can be done in the car tire accounting card. This document will confirm the validity of tire replacement.

USN

If an organization pays a single income tax, then tire replacement will not affect its tax obligations in any way (clause 1, article 346.14 of the Tax Code of the Russian Federation).

If the organization pays tax on the difference between income and expenses, then when replacing the cost of tires, include in the expenses:

For the repair of fixed assets (when replacing worn (damaged and unrepairable) tires) (subclause 3, clause 1, article 346.16 of the Tax Code of the Russian Federation);

Write off the cost of tires as expenses if two conditions are met:

The replacement of tires was actually carried out (i.e., an act was signed in the form No. OS-3 or an act on seasonal tire replacement - when replacing on their own; an act of acceptance and transfer of work performed - when replacing tires by a contractor) (clause 2 of article 346.16, p. 1 article 252 of the Tax Code of the Russian Federation);

Spare parts will be paid for (clause 2 of article 346.17 of the Tax Code of the Russian Federation).

If the replacement of tires is carried out by a contractor, his services must also be paid. Such explanations are given in the letter of the Federal Tax Service of Russia for Moscow dated March 31, 2006 No. 18-11/3/25186.

UTII

The object of taxation of UTII is imputed income (Article 346.29 of the Tax Code of the Russian Federation). Therefore, the replacement of spare parts in the car does not affect the tax obligations of the organization.

OSNO and UTII

If the car is simultaneously used in the activities of an organization subject to UTII and activities on the general taxation system, the cost of tires purchased for replacement must be distributed (clause 9, article 274 of the Tax Code of the Russian Federation). This is due to the fact that when calculating income tax, expenses related to activities on UTII cannot be taken into account. The cost of tires for a car used in only one activity does not need to be allocated.

The amount of VAT allocated in the invoice for the purchase of tires must also be allocated. Allocate VAT in proportion to the share of transactions subject to this tax. Determine the share of transactions subject to VAT based on the value of shipped goods (works, services, property rights) subject to VAT in the total volume of shipment for the tax period.

This procedure is provided for in paragraph 4 of Article 170 of the Tax Code of the Russian Federation.

Add the amount of VAT that cannot be deducted to the share of expenses on the activities of the organization subject to UTII (subclause 3, clause 2, article 170 of the Tax Code of the Russian Federation).

An example of the distribution of the cost of car tires purchased for replacement on a company car. The organization applies common system taxation and pays UTII

Hermes Trading Firm LLC sells goods wholesale and retail. For wholesale operations, the organization applies the general taxation system (accrual method). Retail trade was transferred to UTII. Hermes calculates income tax on a monthly basis. The accounting policy of the organization states that general business expenses are distributed in proportion to income for each month of the reporting (tax) period.

The amount of income received by Hermes from various activities in June is:
- for wholesale trade (excluding VAT) - 1,800,000 rubles;
- By retail- 650,000 rubles.

The organization did not carry out operations exempt from VAT.

In June, the organization purchased a car tire to be replaced on a company car used for the needs of the management apparatus. The cost of the tire was 5400 rubles. (including VAT - 824 rubles).
In order to allocate expenses and VAT between the two activities, the Hermes accountant compared the income from wholesale trade with the total amount of income.

The share of income from wholesale trade in the total income for June is:
RUB 1,800,000 : (1,800,000 rubles + 650,000 rubles) = 0.735.

The share of expenses for the purchase of tires, which are taken into account when calculating income tax for June, is equal to:
(5400 rubles - 824 rubles) × 0.735 \u003d 3363 rubles.

The amount of VAT that can be deducted was determined by the Hermes accountant based on the results of the second quarter.

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 vehiclesDT 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 useDT 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 failureDT 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 warehouseDT 10, sub-account "Spare parts" and "Spare tires",
VAT displayDT 19, KT 60
Deduction of money for the purchase to the sellerDT 60, KT 51
VAT payableDT 68, KT 19
The price of purchased spare parts is taken into account in expenses for ordinary activitiesDT 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 technical condition 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 followed when accounting for 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.

The accounting procedure for car tires depends on whether they are purchased together with the vehicle or separately from it.

VICTORIA ZHMULINA, Senior Auditor, VIT-audit LLC

The tire is one of the main elements of the chassis of the vehicle. Tires, other than those purchased with fixed assets, are included in inventories. Features of these material assets directly affect the order of their accounting and documentation. Tires are constantly subjected to increased wear and quite often fail much earlier than the end of their service life. In addition, worn tires can be either retreaded or recycled, which has different accounting implications. Tires also have certain seasonal properties that dictate the frequency of their use during the operation of the car.

In accordance with paragraph 10 of the Methodological Guidelines for the accounting of fixed assets, approved by Order of the Ministry of Finance of the Russian Federation dated 13.10.03 No. 91n, unit accounting OS is an inventory object. An inventory object is recognized with all fixtures and fittings, or a separate structurally separate object designed to perform certain independent functions, or a separate complex of structurally articulated objects that form a single whole, designed to perform a specific job.

Since it is not possible to use a tire purchased with the car separately from it, the initial cost of the car includes, among other things, the cost of a spare wheel with tire, inner tube and rim tape.

That is, tires, including spare ones, purchased with the car, are accounted for as a fixed asset and reflected on account 08 “Investments in non-current assets”. When the cost of the car is fully formed, the accountant makes a record

Dt01 "Fixed assets" - Kt08 "Investments in non-current assets".

Purchasing tires separately from the car

Road transport enterprises have an industry-specific Instruction for accounting for income and expenses, which was approved by Order of the Ministry of Transport of Russia dated June 24, 2003 No. 153. According to this instruction, the cost of spare parts for the repair of rolling stock and the cost of car tires are included in material costs (clause 42). The same article takes into account the costs of restoring wear and repairing car tires, but only within the limits approved by the Ministry of Transport, which is fixed in the accounting policy of the organization (paragraph 43). Excess costs for the restoration of wear and repair of tires are included in other expenses (paragraph 97).

According to the Instructions for the application of the Chart of Accounts, subaccount 10-5 “Spare Parts” takes into account the availability and movement of spare parts purchased or manufactured for the needs of the main activity, intended for repairs, replacement of worn parts of machines, equipment, vehicles, as well as car tires in stock and turnover.

According to paragraph 42 of the Guidelines for accounting for inventories, approved by Order of the Ministry of Finance of the Russian Federation dated December 28, 01 No. 119n, materials are a type of inventory. Materials include raw materials, basic and auxiliary materials, purchased semi-finished products and components, fuel, packaging, spare parts, construction and other materials.

Thus, tires purchased separately from the vehicle must be included in the material composition. At the same time, the price of tires does not affect the order of their accounting.

Documenting

To account for tires, intersectoral forms of primary documentation for accounting for inventory are used, which are approved by the Decree of the State Statistics Committee of Russia dated October 30, 1997 No. 71a. These forms include: receipt order (form No. M-4), limit-fence card (form No. M-8). An organization for accounting for the operation of tires, in addition to unified forms of primary documents, can independently develop and apply its own documentation in economic activities that meets the requirements of Art. 9 of the Law on Accounting (clause 100 of the Methodological Guidelines for accounting for inventories). At the same time, the forms of documents developed by the organization independently must be fixed in the accounting policy. However, organizations can also benefit from existing experience. For example, Order No. 750 of the Ministry of Agriculture of Russia dated May 16, 2003 approved specialized forms of primary accounting documentation for agribusiness enterprises, including a tire record card (form No. 424-APK), which is maintained from the moment tires are received and until they are written off (disposal) . You can also use the card for accounting for the operation of a car tire, which is an annex to the Order of the Judicial Department under the Armed Forces of the Russian Federation of June 30, 2008 No. 104 “On Approval of the Instruction on the Maintenance, Operation, Maintenance and Repair of Official Vehicles”. Appendix No. 12 to the previously valid Rules for the operation of automobile tires AE 001-04, approved by the Order of the Russian Ministry of Transport dated January 21, 2004 No. AK-9-r, also provides a form for recording tire operation.

The tire record card indicates the technical condition of the tire on the car, including defects, the nature and extent of damage. For used tires, when fitted to another vehicle, their previous mileage is recorded. After the repair of local damage, the accounting of the tire operation continues on the same card. Every month, the actual mileage is entered into each card.

When replacing a tire on road wheels with a spare tire, the driver is obliged to inform the person responsible for accounting for the operation of tires, the date of replacement, the serial number of the replaced tire, and the speedometer reading at the time of installation. These data are also recorded in the cards.

If the tire is taken out of service, the record card indicates the date of dismantling, full mileage, the reason for the removal, determined by the commission, the remaining height of the tread pattern (according to the greatest wear), the place where the tire will be repaired, restored or disposed of. When a tire is sent for restoration, deepening of the tread pattern or for scrap, the tire operation record card is signed by members of the commission who inspect the tire. In this case, the accounting card is an act of writing off the tire. New cards for recording their work are issued for tires received after restoration.

When tires are disposed of (complete wear, faulty damage), in addition to the standard issue of a tire accounting card, an act is drawn up for their write-off (disposal). This document is drawn up by a commission appointed by the head of the enterprise. The write-off (disposal) report indicates the reason for the tire write-off: unacceptable residual tread height; destruction beyond repair (rupture, longitudinal cut, etc.).

Writing off the cost of tires to the expenses of the organization

The organization has the right to write off the cost of tires as expenses when the following circumstances occur:

At the time of actual retirement due to wear or damage;

At the time of installation on the car;

Evenly as you use.

Depending on the chosen method of reflecting the cost of tires as part of the organization's costs, the reflection in the accounting of tire recycling also changes. Let's take a closer look at each accounting method.

1. Writing off the cost of tires to expenses at the time of actual disposal due to wear or damage.

According to the Instructions for the application of the Chart of Accounts: on sub-account 10-5, the presence and movement of purchased car tires in stock and turnover are taken into account. From the foregoing, the need to use sub-accounts of the second order directly follows, for example, 10-5-1 “Tires in stock, 10-5-2 “Tires in circulation”. Then, upon acceptance of tires from the warehouse for operation, an accounting entry is made: Dt10-5-1 - Kt10-5-2, and when writing off tires from the register due to unsuitability for operation: Dt20, 23, 25, 26 - Kt10-5-2.

However, when using this option, the accounting methodology is violated, and here's why. According to paragraph 6 of PBU 1/2008 "Accounting policy of the organization" (Order of the Ministry of Finance of the Russian Federation of 06.10.08 No. 106n), the accounting policy of the organization should ensure greater readiness to recognize expenses and liabilities in accounting than possible income and assets, preventing the creation of hidden reserves (requirement of prudence). When writing off tires due to their unsuitability for operation, this requirement is not observed.

In addition, this method of accounting distorts the cost of services rendered, work performed, since the cost of tires will be written off in the reporting period in which their actual operation was minimal.

Thus, this option of accounting for tires is not recommended for use. For accountants who still apply this procedure for writing off the cost of tires, consider its reflection on an example.


2. Writing off the cost of tires to expenses at the time of their installation on the car.

According to clause 93 of the Guidelines for accounting for inventories, as materials are released from the warehouses (pantries) of the unit to sites, teams, workplaces, they are debited from the accounts of material assets and credited to the corresponding accounts of accounting for production costs (20, 23).

In accordance with paragraph 16 of PBU 10/99 "Expenses of the organization", expenses are recognized in accounting if the following conditions are met:

The expense is made in accordance with a specific contract, the requirement of legislative and regulatory acts, business customs;

The amount of the expense can be determined;

There is confidence that as a result of a particular transaction there will be a decrease in the economic benefits of the organization. This assurance exists when the entity has transferred the asset or there is no uncertainty about the transfer of the asset.

In addition, the replacement of tires purchased instead of unsuitable tires received as part of the car can be considered a car repair, therefore, on the basis of paragraph 27 of PBU 6/01, expenses are recognized in the reporting period in which the repair is completed.

Based on the foregoing, the use of this option for accounting for tires can be considered reasonable.

However, regardless of whether car tires are on the balance sheet or not, the accountant will have to track their movement. After all, during the operation of the tire, it may be necessary to repair it, and after the tire has been exhausted, the management of the enterprise has to decide whether it is necessary to restore the used rubber or recycle it. In both cases, the tires are transferred to third parties specializing in tire retreading (recycling). for this, the organization needs accurate information about their quantitative and valuation. It is also necessary to remember that during the disposal of tires, production waste is generated, and the organization should apply the methods of their accounting, fixed in accounting and tax accounting. At the same time, the amount of waste generated at the enterprise directly affects the amount of environmental payments.

In order to control the safety of used tires written off the balance, we advise you to organize their off-balance accounting on an additionally entered account, for example, on account 012 “Tires put into operation”. This off-balance sheet account should be included in the organization's working chart of accounts.


3. Write off the cost of tires evenly as they are used.

When choosing this method of reflecting the cost of tires as part of the expenses of the organization, the principle of matching income and expenses, enshrined in paragraph 19 of PBU 10/99, is observed, there is economic feasibility when applying this accounting option (tires are written off in the period of their actual use).

The option of a uniform write-off of tires is also allowed by accounting regulations. In particular, by virtue of clause 94 of the Guidelines for accounting for inventories, the cost of materials released for production, but relating to future reporting periods, is credited to the expense account for future periods. According to paragraph 65 of the Regulation on accounting and financial reporting in the Russian Federation, approved. By order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n: the costs incurred by the organization in the reporting period, but related to the following reporting periods, are reflected in the balance sheet as a separate item as deferred expenses and are subject to write-off in the manner established by the organization during the period by which they relate.

In addition, for accountants of large transport companies, writing off the cost of tires as costs at the time of their commissioning can significantly affect the profit margin.

Thus, the use of this option for accounting for the cost of tires and their write-off is the most optimal (see example 2).

Decommissioned tires, the use of which is possible for economic purposes or which are subject to delivery in the form of waste (to be disposed of), are credited to the warehouse of the organization on the basis of a write-off certificate and an invoice for


internal movement of material assets (clause 129 of the Instructions for accounting for inventories). The waste remaining from the write-off of tires is evaluated at the value prevailing on the date of write-off based on the price of possible use and is credited at the indicated cost to the financial results of the organization. According to the Chart of Accounts, the presence and movement of used tires and scrap rubber are accounted for on account 10, subaccount 6 "Other materials", as waste.

For the purpose of calculating income tax, returnable waste is understood as the remains of raw materials (materials), semi-finished products, heat carriers and other types of material resources formed in the process of 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 (clause 6, article 254 of the Tax Code of the Russian Federation).

Car tires that are not subject to further use, when taxing profits, are also returnable waste, and when sold to a third party, they are assessed at the selling price (subclause 2, clause 6, article 254 of the Tax Code of the Russian Federation).

Proceeds from the sale of used car tires are recognized as other income, for which account 91, subaccount 1 “Other income” is intended for accounting in the Chart of Accounts.

The sale of returnable waste in accordance with paragraph 1 of Art. 146 of the Tax Code of the Russian Federation is recognized as an object of value added tax. The tax base for VAT is determined as the value of such waste, calculated on the basis of prices determined in accordance with Art. 40 of the Tax Code of the Russian Federation, without including VAT in them (clause 1, article 154).

For the purpose of calculating income tax, income from the sale of recyclable waste is accounted for as income from the sale (Article 249 of the Tax Code of the Russian Federation). The income received is reduced by the cost of returnable waste, as well as other expenses associated with their sale (clause 1, article 268 of the Tax Code of the Russian Federation).



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 internal organizational and administrative documents necessary for accounting and controlling car tires. According to paragraph 3 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 - 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 removing it are indicated in its registration card. further use(for repair, restoration or scrap).

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 at increased costs or not used directly. appointment.

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.

Note that currently regulations There are no regulations that establish 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 the general system of 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 (

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