Accounting Regulation PBU 10 99. General provisions and classification of accounting expenses. Conditions for accepting an organization's expenses for accounting

, dated 11/08/2010 N 144n, dated 04/27/2012 N 55n, dated 04/06/2015 N 57n)

1. Approve the attached Regulations on accounting"Expenses of the organization" PBU 10/99.

Minister of Finance
Russian Federation
M. Zadornov

APPROVED
by order
Ministry of Finance
Russian Federation
dated May 6, 1999 N 33n

REGULATION ON ACCOUNTING "EXPENSES OF THE ORGANIZATION" PBU 10/99

I. General provisions

1. This Regulation establishes the rules for the formation in accounting of information on the expenses of commercial organizations (except for credit and insurance organizations) that are legal entities according to the legislation of the Russian Federation.

In relation to this Regulation, non-profit organizations (except for state (municipal) institutions) recognize expenses for entrepreneurial and other activities. (as amended by the Orders of the Ministry of Finance of the Russian Federation dated December 30, 1999 N 107n, dated October 25, 2010 N 132n)

2. The expenses of the organization are recognized as a decrease in economic benefits as a result of the disposal of assets ( Money, other property) and (or) the emergence of obligations, leading to a decrease in the capital of this organization, with the exception of a decrease in contributions by decision of the participants (property owners).

3. For the purposes of this Regulation, the disposal of assets shall not be recognized as expenses of the organization:

in connection with the acquisition (creation) of non-current assets (fixed assets, construction in progress, intangible assets, etc.);

contributions to the authorized (share) capital of other organizations, the acquisition of shares joint-stock companies and other securities not for the purpose of resale (sale);

Paragraph - Excluded. (as amended by the Order of the Ministry of Finance of the Russian Federation of 30.03.2001 N 27n)

under commission agreements, agency and other similar agreements in favor of the committent, principal, etc.;

in the order of advance payment production stocks and other valuables, works, services;

in the form of advances, a deposit in payment for inventories and other valuables, works, services;

in repayment of a loan, a loan received by an organization.

For the purposes of this Regulation, the disposal of assets is referred to as payment.

4. The expenses of the organization, depending on their nature, conditions of implementation and areas of activity of the organization, are divided into:

expenses for ordinary species activities;

other expenses; (as amended by the Order of the Ministry of Finance of the Russian Federation of September 18, 2006 N 116n)

Paragraph - Excluded. (as amended by the Order of the Ministry of Finance of the Russian Federation of September 18, 2006 N 116n)

For the purposes of this Regulation, expenses other than expenses for ordinary activities are considered other expenses. (as amended by the Order of the Ministry of Finance of the Russian Federation of September 18, 2006 N 116n)

II. Expenses for ordinary activities

5. Expenses for ordinary activities are expenses associated with the manufacture of products and the sale of products, the purchase and sale of goods. Such expenses are also considered expenses, the implementation of which is associated with the performance of work, the provision of services.

In organizations whose subject of activity is the provision for a fee for temporary use (temporary possession and use) of their assets under a lease agreement, expenses for ordinary activities are expenses incurred in connection with this activity.

In organizations whose subject of activity is the granting for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property, expenses for ordinary activities are considered expenses incurred in connection with this activity.

In organizations whose subject of activity is participation in authorized capitals other organizations, expenses for ordinary activities are considered expenses, the implementation of which is associated with this activity.

Expenses, the implementation of which is associated with the provision for a fee for temporary use (temporary possession and use) of their assets, rights arising from patents for inventions, industrial designs and other types of intellectual property, and from participation in the authorized capital of other organizations, when this is not the subject of the organization's activities are included in other expenses. (as amended by the Order of the Ministry of Finance of the Russian Federation of September 18, 2006 N 116n)

Expenses for ordinary activities are also considered to be the reimbursement of the cost of fixed assets, intangible assets and other depreciable assets carried out in the form of depreciation deductions.

6. Expenses for ordinary activities are accepted for accounting in an amount calculated in monetary terms, equal to the amount of payment in cash and in other form or in the amount accounts payable(subject to the provisions of paragraph 3 of these Regulations).

If the payment covers only a part of the recognized expenses, then the expenses accepted for accounting are determined as the sum of the payment and accounts payable (in the part not covered by the payment).

6.1. The amount of payment and (or) accounts payable is determined based on the price and conditions established by the contract between the organization and the supplier (contractor) or other counterparty. If the price is not provided for in the contract and cannot be set on the basis of the terms of the contract, then to determine the amount of payment or accounts payable, the price at which, in comparable circumstances, the organization usually determines the costs in relation to similar inventories and other valuables, works, services is accepted. or provision for temporary use (temporary possession and use) of similar assets.

6.2. When paying for acquired inventories and other valuables, works, services on the terms of a commercial loan provided in the form of a deferral and installment payment, expenses are accepted for accounting in the full amount of accounts payable.

6.3. The amount of payment and (or) accounts payable under agreements providing for the fulfillment of obligations (payment) in non-monetary means is determined by the cost of goods (values) transferred or to be transferred by the organization. The cost of goods (values) transferred or to be transferred by the organization is established on the basis of the price at which, in comparable circumstances, the organization usually determines the cost of similar goods (values).

If it is impossible to establish the cost of goods (values) transferred or to be transferred by the organization, the amount of payment and (or) accounts payable under contracts providing for the fulfillment of obligations (payment) in non-monetary funds is determined by the cost of products (goods) received by the organization. The cost of products (goods) received by the organization is established on the basis of the price at which, in comparable circumstances, similar products (goods) are purchased.

6.4. In the event of a change in the obligation under the contract, the initial amount of payment and (or) accounts payable is adjusted based on the value of the asset to be disposed of. The cost of an asset to be disposed of is based on the price at which an entity would normally charge similar assets in comparable circumstances.

6.5. The amount of payment and (or) accounts payable is determined taking into account all the discounts (capes) provided to the organization in accordance with the contract.

6.6. Item excluded. (as amended by the Order of the Ministry of Finance of the Russian Federation of November 27, 2006 N 156n)

7. Expenses for ordinary activities form:

expenses associated with the acquisition of raw materials, materials, goods and other inventories;

expenses arising directly in the process of processing (refining) inventories for the purposes of manufacturing products, performing work and providing services and selling them, as well as selling (reselling) goods (expenses for the maintenance and operation of fixed assets and other non-current assets, as well as maintaining them in good condition, selling expenses, management expenses, etc.).

8. When forming expenses for ordinary activities, their grouping according to the following elements should be ensured:

material costs;

labor costs;

deductions for social needs;

depreciation;

other costs.

For the purposes of management in accounting, accounting of expenses by cost items is organized. The list of cost items is established by the organization independently.

At the same time, commercial and administrative expenses may be recognized in the cost of sold products, goods, works, services in full in the reporting year of their recognition as expenses for ordinary activities.

10. The rules for accounting for costs for the production of products, the sale of goods, the performance of work and the provision of services in the context of elements and articles, the calculation of the cost of products (works, services) are established by separate regulations and Methodological guidelines for accounting.

III. other expenses

11. Other expenses are: (as amended by the Order of the Ministry of Finance of the Russian Federation of September 18, 2006 N 116n)

expenses associated with the provision for a fee for temporary use (temporary possession and use) of the organization's assets (subject to the provisions of paragraph 5 of these Regulations);

expenses associated with the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property (subject to the provisions of paragraph 5 of these Regulations); (as amended by the Order of the Ministry of Finance of the Russian Federation of 30.03.2001 N 27n)

expenses associated with participation in the authorized capital of other organizations (subject to the provisions of clause 5 of these Regulations);

expenses associated with the sale, disposal and other write-off of fixed assets and other assets other than cash (except for foreign currency), goods, products;

interest paid by the organization for providing it with the use of funds (credits, loans);

costs associated with the payment for services rendered credit institutions;

deductions to estimated reserves created in accordance with accounting rules (reserves for doubtful debts, for depreciation of investments in securities, etc.), as well as reserves created in connection with the recognition of contingent facts economic activity; (as amended by the Order of the Ministry of Finance of the Russian Federation of 30.03.2001 N 27n)

12. Paragraph - Excluded. (as amended by the Order of the Ministry of Finance of the Russian Federation of September 18, 2006 N 116n)

fines, penalties, forfeits for violation of the terms of contracts;

compensation for losses caused by the organization;

losses of previous years recognized in the reporting year;

the amount of accounts receivable that has expired limitation period, other debts that are not real for collection;

exchange differences;

transfer of funds (contributions, payments, etc.) related to charitable activities, expenses for sports events, recreation, entertainment, cultural and educational events and other similar events; (as amended by the Order of the Ministry of Finance of the Russian Federation of 30.03.2001 N 27n)

other expenses. (as amended by the Order of the Ministry of Finance of the Russian Federation of September 18, 2006 N 116n)

13. Other expenses are also expenses arising as a result of emergency circumstances of economic activity (natural disaster, fire, accident, nationalization of property, etc.). (as amended by the Order of the Ministry of Finance of the Russian Federation of September 18, 2006 N 116n)

14. For accounting purposes, the amount of other expenses is determined in the following order.

14.1. The amount of expenses associated with the sale, disposal and other write-off of fixed assets and other assets other than cash (except for foreign currency), goods, products, as well as participation in the authorized capital of other organizations, with the provision for a fee for temporary use (temporary possession and use) of the organization's assets, rights arising from patents for inventions, industrial designs and other types of intellectual property (when this is not the subject of the organization's activity), interest paid by the organization for providing it with funds for use, as well as expenses associated with payment for services rendered by credit institutions are determined in the manner similar to that provided for in clause 6 of this Regulation.

14.2. Fines, penalties, forfeits for violation of the terms of contracts, as well as compensation for losses caused by the organization are accepted for accounting in amounts awarded by the court or recognized by the organization.

14.3. Accounts receivable for which the limitation period has expired, other debts that are not real for collection are included in the expenses of the organization in the amount in which the debt was reflected in the accounting records of the organization.

14.4. Amounts of depreciation of assets are determined in accordance with the rules established for the revaluation of assets. (as amended by the Order of the Ministry of Finance of the Russian Federation of 30.03.2001 N 27n)

15. Other expenses are subject to crediting to the profit and loss account of the organization, except for cases when the legislation or accounting rules establish a different procedure.

IV. Recognition of expenses

16. Expenses are recognized in accounting under the following conditions:

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. There is certainty that a particular transaction will reduce the entity's economic benefits when the entity has transferred the asset, or there is no uncertainty about the transfer of the asset.

If at least one of the named conditions is not fulfilled in relation to any expenses incurred by the organization, then the organization's accounting records recognize receivables.

Depreciation is recognized as an expense based on the depreciation expense based on the value of the depreciable assets, their useful lives and the entity's depreciation methods.

17. Expenses are subject to recognition in accounting, regardless of the intention to receive proceeds, other or other income and from the form of the expenditure (cash, natural and other). (as amended by the Order of the Ministry of Finance of the Russian Federation of September 18, 2006 N 116n)

18. Expenses are recognized if reporting period in which they took place, regardless of the time of the actual payment of funds and other form of implementation (the assumption of temporary certainty of the facts of economic activity).

If an organization that has the right to apply simplified accounting methods, including simplified accounting (financial) reporting, has adopted a procedure for recognizing revenue from the sale of products and goods not as the rights of possession, use and disposal of the delivered products, goods sold, work performed, rendered service, and after the receipt of funds and other forms of payment, then the expenses are recognized after the repayment of the debt. In case of allocation in the statement of financial results of types of income, each of which individually amounts to five or more percent of the total amount of income of the organization for the reporting year, it shows the part of the expenses corresponding to each type.

expenses for ordinary activities in the context of cost elements;

change in the amount of expenses that are not related to the calculation of the cost of sold products, goods, works, services in the reporting year;

expenses equal to the amount of deductions in connection with the formation of reserves in accordance with the accounting rules (forward expenses, estimated reserves, etc.).

23. Other expenses of the organization for the reporting year, which, in accordance with the accounting rules, are not credited to the profit and loss account in the reporting year, are subject to disclosure in financial statements apart.

Federal Agency for Education

GOU Yekaterinburg College of Economics and Technology

Regulation on accounting

"COSTS OF THE ORGANIZATION"

PBU 10/99

Completed by a student

III course group U-54

Kachemay Zh.V.

Checked by teacher

economic disciplines

Gadelshina O. I.

Yekaterinburg 2007

General provisions

For the purposes of this Regulation, non-profit organizations (except budget institutions) recognize expenses for entrepreneurial and other activities.

2. The organization's expenses are recognized as a decrease in economic benefits as a result of the disposal of assets (cash, other property) and (or) the emergence of liabilities, leading to a decrease in the capital of this organization, with the exception of a decrease in contributions by decision of the participants (property owners).

3. For the purposes of this Regulation, the disposal of assets shall not be recognized as expenses of the organization:

in connection with the acquisition (creation) of non-current assets (fixed assets, construction in progress, intangible assets, etc.);

contributions to the authorized (reserve) capitals of other organizations, the acquisition of shares of joint-stock companies and other securities not for the purpose of resale (sale);

under commission agreements, agency and other similar agreements in favor of the committent, principal, etc.;

in the order of advance payment for inventories and other valuables, works, services;

in the form of advances, deposit against payment of inventories and other valuables, works, services;

in repayment of a loan, a loan received by an organization.

For the purposes of this Regulation, the disposal of assets is referred to as payment.

4. The expenses of the organization, depending on their nature, conditions of implementation and areas of activity of the organization, are divided into:

─ expenses for ordinary activities;

─ operating expenses;

─ non-operating expenses.

For the purposes of this Regulation, expenses other than expenses for ordinary activities are considered other expenses. Other expenses also include emergency expenses.

Expenses for ordinary activities

In organizations whose subject of activity is the provision for a fee for temporary use (temporary possession and use) of their assets under a lease agreement, expenses for ordinary activities are considered expenses, the implementation of which is associated with this activity.

In organizations whose subject of activity is participation in the authorized capitals of other organizations, expenses for ordinary activities are considered expenses, the implementation of which is associated with this activity.

6. Expenses for ordinary activities are accepted for accounting in an amount calculated in monetary terms, equal to the amount of payment in cash and in other form or the amount of accounts payable (subject to the provisions of paragraph 3 of this Regulation).

6.1 The amount of payment and (or) accounts payable is determined based on the price and conditions established by the contract between the organization and the supplier (contractor) or other counterparty. If the price is not provided for in the contract and cannot be set on the basis of the terms of the contract, then to determine the amount of payment or accounts payable, the price at which, in comparable circumstances, the organization usually determines the costs in relation to similar inventories and other valuables, works, services is accepted. or provision for temporary use (temporary possession and use) of similar assets.

6.2 When paying for acquired inventories and other valuables, works, services on the terms of a commercial loan provided in the form of a deferral and installment plan of payment, expenses are accepted for accounting in the full amount of accounts payable.

6.3 The amount of payment and (or) accounts payable under agreements providing for the fulfillment of obligations (payment) in non-cash funds is determined by the cost of goods (values) transferred or to be transferred by the organization. The cost of goods (values) transferred or to be transferred by the organization is established on the basis of the price at which, in comparable circumstances, the organization usually determines the cost of similar goods (values).

6.4 In the event of a change in a contractual liability, the initial amount of the consideration and/or payable is adjusted based on the value of the asset to be disposed of. The cost of an asset to be disposed of is based on the price at which an entity would normally charge similar assets in comparable circumstances.

6.5 The amount of payment and (or) accounts payable is determined taking into account all discounts (capes) provided to the organization in accordance with the agreement.

6.6 The amount of payment is determined (decreased or increased) taking into account the amount differences arising in cases where payment is made in rubles in an amount equivalent to the amount in foreign currency (conditional monetary units). The sum difference is understood as the difference between the ruble valuation of the actually made payment, expressed in foreign currency (conditional monetary units), calculated at the official or other agreed rate on the date of acceptance for accounting of the relevant accounts payable, and the ruble valuation of this payable, calculated at the official or other agreed exchange rate on the date of recognition of the expense in accounting.

7. Expenses for ordinary activities form:

─ expenses associated with the acquisition of raw materials, materials, goods and other inventories;

─ expenses arising directly in the process of processing (upgrading) inventories for the purposes of manufacturing products, performing work and providing services and selling them, as well as selling (reselling) goods (expenses for the maintenance and operation of fixed assets and other non-current assets, as well as also for maintaining them in good condition, selling expenses, management expenses, etc.).

8. When forming expenses for ordinary activities, their grouping according to the following elements should be ensured:

material costs;

labor costs;

deductions for social needs;

depreciation;

other costs.

For the purposes of management in accounting, accounting of expenses by cost items is organized. The list of cost items is established by the organization independently.

9. For the purposes of formation by the organization of the financial result of activities from ordinary activities, the cost of goods sold, products, works, services is determined, which is formed on the basis of expenses for ordinary activities recognized both in the reporting year and in previous reporting periods, and passing expenses related to the receipt of income in subsequent reporting periods, subject to adjustments depending on the specifics of the production of products, the performance of work and the provision of services and their sale, as well as the sale (resale) of goods.

Formation of the financial result in accounting Berdyshev Sergey Nikolaevich

2.2. Types of expenses in accordance with PBU 10/99

Depending on the nature, conditions of implementation and activities of organizations, organization's expenses are divided on the:

expenses for ordinary activities;

other expenses (a concept that combines what was previously called operating and non-operating expenses).

In the Regulation, the concept of expenses for ordinary activities is clearly defined. Expenses for ordinary types activities are the costs associated with the manufacture and sale of products, the purchase and sale of goods, the performance of work or the provision of services.

If the subject of the organization's activity is the provision of its assets for lease for temporary use (temporary possession and use) under a lease agreement, expenses for ordinary activities are recognized as expenses incurred in connection with this activity.

In the event that the subject of activity is the granting for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property, expenses for ordinary activities are recognized as expenses incurred in connection with this activity.

Organizations whose subject of activity is participation in the charter capitals of other organizations shall recognize expenses related to this activity as expenses for ordinary activities.

The expenses for ordinary activities may also include the reimbursement of the cost of depreciation funds and other depreciable assets carried out in the form of depreciation deductions.

Expenses associated with the provision of its assets for lease for temporary use (temporary possession and use) under a lease agreement, the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property, participation in the authorized capital of other organizations, if they are not the subject of the main activity of the enterprise, are attributed to other expenses.

Expenses for ordinary activities are accepted in accounting in an amount equal to the amount of payment in cash or in other form or the amount of accounts payable. If the price is not provided for by the contract, then it is determined as the price at which, in comparable circumstances, the organization usually determines the costs in relation to similar material and production costs or other values, works, services, or provision for temporary use (temporary possession and use) of similar assets. The amount of payment is determined (increased or reduced) taking into account the amount differences that arise in situations where payment is made in rubles in an amount equivalent to the amount in foreign currency or conventional monetary units.

Expenses for ordinary types activities can be divided into:

expenses associated with the acquisition of raw materials, materials, goods and other inventories;

expenses arising directly in the process of processing (updating) inventories for the purposes of manufacturing products, performing work and providing services and their sale, as well as the sale (resale) of goods. That is, the costs of maintaining and operating fixed assets and other non-current assets, as well as maintaining them in good condition, selling expenses, management expenses, etc.

In any organization, when forming expenses for ordinary activities, they should be grouped into the following elements:

material costs. They are clearly defined in Art. 254 of the Tax Code of the Russian Federation. Material expenses, in particular, include the following expenses of the taxpayer:

for the purchase of raw materials and (or) materials used in the production of goods (performance of work, provision of services) and (or) forming their basis or being a necessary component in the production of goods (performance of work, provision of services);

for the purchase of materials used for packaging and other preparation of manufactured and (or) sold goods (including pre-sale preparation);

for other production and economic needs (testing, control, maintenance, operation of fixed assets and other similar purposes);

for the purchase of tools, fixtures, inventory, instruments, laboratory equipment, overalls and other personal and collective defense, provided for by the legislation of the Russian Federation, and other property that is not depreciable property;

for the purchase of component parts that are subject to installation and (or) semi-finished products that are subject to additional processing from the taxpayer;

for the purchase of fuel, water and energy of all types spent for technological purposes, the production (including by the taxpayer for production needs) of all types of energy, heating buildings, as well as the costs of transformation and transmission of energy;

for the purchase of works and services production nature performed by third-party organizations or individual entrepreneurs, as well as for the performance of these works (rendering of services) by the structural divisions of the taxpayer;

related to the maintenance and operation of fixed assets and other property for environmental purposes (including expenses associated with the maintenance and operation of treatment facilities, ash collectors, filters and other environmental facilities, expenses for the disposal of environmentally hazardous waste, expenses for the purchase of services from third-party organizations for receiving, storage and destruction of environmentally hazardous waste, wastewater treatment, the formation of sanitary protection zones in accordance with the current state sanitary and epidemiological rules and regulations, payments for maximum allowable emissions and discharges of pollutants in natural environment and other similar costs).

Here, the transfer should be temporarily interrupted and it should be noted that when determining the amount of material costs when writing off raw materials and materials used in the production (manufacture) of goods (performance of work, provision of services), one of the following is applied for tax purposes evaluation methods specified raw materials and materials:

method of valuation by the cost of a unit of reserves;

valuation method at the average cost;

first-in-time acquisitions (FIFO) valuation method;

method of valuation at the cost of the most recent acquisitions (LIFO).

The evaluation method is set accounting policy organizations.

Now let's return to the list of expenses for ordinary activities and name the following expenses among them:

labor costs. These costs are covered in Art. 255 of the Tax Code of the Russian Federation.

It is worth again digressing from our list for a while and recalling that, in accordance with the tax legislation in force in our country, labor costs include:

amounts accrued at tariff rates, official salaries, piece rates or as a percentage of revenue in accordance with the forms and systems of remuneration adopted by the taxpayer;

bonuses for production results, bonuses to tariff rates and salaries for professional skills, high achievements in labor and other similar indicators, and other similar accruals;

accruals of a stimulating and (or) compensatory nature related to the mode of work and working conditions (surcharges on tariff rates and salaries for night work, multi-shift work, for combining professions, expanding service areas, for work in difficult, hazardous, especially harmful working conditions, for overtime work and work on weekends and holidays);

the cost of free of charge provided to employees in accordance with the legislation of the Russian Federation utilities, food and products provided to the employees of the taxpayer in accordance with the procedure for free housing established by the legislation of the Russian Federation;

expenses for the acquisition (manufacturing) of uniforms and uniforms issued to employees in accordance with the legislation of the Russian Federation free of charge or sold to employees at reduced prices (in terms of the cost not compensated by employees), which remain in the personal permanent use of employees;

the amount of average earnings accrued to employees, retained for the duration of their performance of state and (or) public duties and in other cases provided for by the legislation of the Russian Federation;

the cost of wages kept by employees during the vacation, the actual costs of paying for the travel of employees and dependents of these employees to the place of use of the vacation in the territory of the Russian Federation and back (including the cost of paying for the transportation of luggage for employees of organizations located in the regions of the Extreme North and equated localities) in the manner prescribed by the current legislation - for organizations financed from the relevant budgets and in the manner prescribed by the employer - for other organizations, additional payment to minors for reduced working hours, expenses for paying breaks in mothers' work to feed a child, as well as the costs of paying for the time associated with the passage of medical examinations;

monetary compensation for unused vacation;

accruals to employees released in connection with the reorganization or liquidation of the taxpayer, reduction in the number or staff of the taxpayer's employees;

lump-sum remuneration for length of service (surcharges for length of service in the specialty);

allowances due to regional regulation of wages, including accruals according to regional coefficients and coefficients for work in difficult natural and climatic conditions, as well as for continuous work experience in the regions of the Far North and equivalent areas, in regions of the European North and other regions with severe natural and climatic conditions;

temporary payroll costs study holidays provided to the employees of the taxpayer, as well as the cost of travel to and from the place of study;

labor costs for the time of forced absenteeism or the time of performing lower-paid work in cases provided for by the legislation of the Russian Federation;

all accruals related to work on a rotational basis (tariff rate or salary, for calendar days on the way from the location of the organization to the place of work and back, provided for by the shift work schedule, as well as for the days of delay of employees on the way due to meteorological conditions);

amounts charged for work performed individuals employed by the taxpayer in accordance with special contracts for the provision of labor with state organizations;

amounts accrued at the main place of work to workers, managers or specialists of the taxpayer during their training with a break from work in the system of advanced training or retraining of personnel;

labor costs of donor workers;

labor costs for employees who are not on the staff of the taxpaying organization, with the exception of labor remuneration under civil law contracts concluded with individual entrepreneurs;

expenses for additional payment up to actual earnings in case of temporary disability;

the amounts of payments (contributions) of employers under compulsory insurance contracts, as well as the amounts of payments (contributions) of employers under voluntary insurance contracts (contracts of non-state pension provision) concluded in favor of employees with insurance organizations (non-state pension funds);

accruals to military personnel serving in state unitary enterprises and in construction organizations of federal executive bodies, in which the legislation of the Russian Federation provides for military service, and to persons of the rank and file and commanding staff of the internal affairs bodies, the State Fire Service, provided for by federal laws, laws on the status of military personnel and on institutions and bodies executing criminal penalties in the form of imprisonment;

allowances for disabled people;

expenses in the form of deductions to the reserve for the upcoming payment of vacations to employees and (or) to the reserve for the payment of annual remuneration for length of service, carried out in accordance with Art. 324.1 of the Tax Code;

other types of expenses incurred in favor of the employee, provided for by the employment contract and (or) the collective agreement.

And in conclusion of the list of expenses for ordinary activities, we will name:

contributions for social needs ;

depreciation. This point is discussed in detail in Art. 256–259 of the Tax Code of the Russian Federation. For the purposes of taxation, depreciable property is recognized as property, the results of intellectual activity and other objects of intellectual property that are in the ownership of the taxpayer (unless otherwise provided by this chapter), are used by him to generate income and the cost of which is repaid by accruing depreciation. Depreciable property must have a useful life of more than 12 months and an initial cost of more than 20,000 rubles;

other costs.

For management purposes, accounting organizes accounting of expenses by cost items and the list of cost items is established by the organization independently in the accounting policy.

The rules for accounting for costs for the production of products, the sale of goods, the performance of work or the provision of services in the context of elements and articles, the calculation of the cost of products (works, services) are established by separate regulations and methodological guidelines for accounting.

Other types of expenses in accordance with the Regulation under consideration (PBU 10/99) should be called other expenses. However, it would be wrong to assume that the former term "non-operating expenses" is now out of use. It retains its importance in the theory of accounting and is still convenient for purposes management accounting if only for the reason that it is widely used in tax accounting (in particular, paragraph 2 of article 252 of the Tax Code of the Russian Federation establishes that expenses, depending on their nature, as well as the conditions for implementation and areas of activity of the taxpayer, are divided into expenses associated with production and implementation, and non-operating expenses). However, if we approach the issue in detail and from the standpoint of RAS 10/99, then other expenses should be considered:

expenses associated with the provision for a fee for temporary use (temporary possession and use) of the organization's assets (taking into account the provisions of paragraph 5 of PBU 10/99 "Expenses of the organization");

expenses associated with participation in the authorized capital of other organizations (subject to the provisions of paragraph 5 of PBU 10/99);

expenses associated with the sale, disposal and other write-off of fixed assets and other assets other than cash (except for foreign currency), goods, products;

interest paid by the organization for providing it with the use of funds (credits, loans);

expenses related to payment for services rendered by credit institutions;

deductions to estimated reserves created in accordance with accounting rules (reserves for doubtful debts, for the depreciation of investments in securities, etc.), as well as reserves created in connection with the recognition of contingent facts of economic activity.

fines, penalties, forfeits for violation of the terms of contracts;

compensation for losses caused by the organization;

losses of previous years recognized in the reporting year;

the amount of receivables for which the limitation period has expired,

other debts that are uncollectible;

exchange differences;

the amount of depreciation of assets;

transfer of funds (contributions, payments, etc.) related to charitable activities, expenses for sports events, recreation, entertainment, cultural and educational events and other similar events;

expenses arising as a consequence of emergency circumstances of economic activity (natural disaster, fire, accident, nationalization of property, etc.);

other expenses.

In accordance with Art. 265 of the Tax Code of the Russian Federation, non-operating expenses include reasonable costs for carrying out activities that are not the main ones for the enterprise. The list is open, that is, if any expense is not included in the composition of non-operating expenses, it can be included, as long as it meets the criteria listed in Art. 252 of the Tax Code of the Russian Federation.

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PBU 10/99 establishes the rules for the formation in accounting of information on the expenses of commercial organizations of organizations - legal entities under Russian law.

The requirements of the Regulations do not apply to credit institutions, as well as to state (municipal) institutions.

Approved by order of the Ministry of Finance of Russia dated 06.05.1999 No. 106n

As amended on: December 30, 1999 N 107n; March 30, 2001 No. 27n; 09/18/2006 No. 116n; November 27, 2006 No. 156n; October 25, 2010 No. 132n; 11/08/2010 No. 144n; 04/27/2012 No. 55n; 04/06/2015 N 57n.

The text of the document corresponds to the publication on the official website of the Ministry of Finance of Russia www.mimfin.ru

Regulation on accounting

Organization expenses

I. General provisions

In relation to this Regulation, non-profit organizations (except for state (municipal) institutions) recognize expenses for entrepreneurial and other activities.

(as amended by the Orders of the Ministry of Finance of Russia dated December 30, 1999 N 107n, dated October 25, 2010 N 132n)

3. For the purposes of this Regulation, the disposal of assets shall not be recognized as expenses of the organization:

in connection with the acquisition (creation) of non-current assets (fixed assets, construction in progress, intangible assets, etc.);

contributions to the authorized (reserve) capitals of other organizations, the acquisition of shares of joint-stock companies and other securities not for the purpose of resale (sale);

paragraph is excluded. - Order of the Ministry of Finance of Russia dated March 30, 2001 N 27n;

under commission agreements, agency and other similar agreements in favor of the committent, principal, etc.;

in the order of advance payment for inventories and other valuables, works, services;

in the form of advances, a deposit in payment for inventories and other valuables, works, services;

in repayment of a loan, a loan received by an organization.

For the purposes of this Regulation, the disposal of assets is referred to as payment.

4. The expenses of the organization, depending on their nature, conditions of implementation and areas of activity of the organization, are divided into:

expenses for ordinary activities;

other expenses;

paragraph is excluded. - Order of the Ministry of Finance of Russia dated September 18, 2006 N 116n.

For the purposes of this Regulation, expenses other than expenses for ordinary activities are considered other expenses.

(As amended by the Order of the Ministry of Finance of Russia dated September 18, 2006 N 116n)

II. Expenses for ordinary activities

(As amended by the Order of the Ministry of Finance of Russia dated September 18, 2006 N 116n)

If it is impossible to establish the cost of goods (values) transferred or to be transferred by the organization, the amount of payment and (or) accounts payable under contracts providing for the fulfillment of obligations (payment) in non-monetary means is determined by the cost of products (goods) received by the organization. The cost of products (goods) received by the organization is established on the basis of the price at which, in comparable circumstances, similar products (goods) are purchased.

6.5. The amount of payment and (or) accounts payable is determined taking into account all the discounts (capes) provided to the organization in accordance with the contract.

6.6. Excluded. - Order of the Ministry of Finance of Russia dated November 27, 2006 N 156n.

7. Expenses for ordinary activities form:

expenses associated with the acquisition of raw materials, materials, goods and other inventories;

8. When forming expenses for ordinary activities, their grouping according to the following elements should be ensured:

material costs;

labor costs;

deductions for social needs;

depreciation;

other costs.

For the purposes of management in accounting, accounting of expenses by cost items is organized. The list of cost items is established by the organization independently.

III. other expenses

11. Other expenses are:

(As amended by the Order of the Ministry of Finance of Russia dated September 18, 2006 N 116n)

expenses associated with the provision for a fee for temporary use (temporary possession and use) of the organization's assets (subject to the provisions of this Regulation);

expenses associated with participation in the authorized capital of other organizations (subject to the provisions of this Regulation);

expenses associated with the sale, disposal and other write-off of fixed assets and other assets other than cash (except for foreign currency), goods, products;

interest paid by the organization for providing it with the use of funds (credits, loans);

expenses related to payment for services rendered by credit institutions;

paragraph is excluded. - Order of the Ministry of Finance of Russia dated September 18, 2006 N 116n;

fines, penalties, forfeits for violation of the terms of contracts;

compensation for losses caused by the organization;

losses of previous years recognized in the reporting year;

the amount of receivables for which the limitation period has expired, other debts that are unrealistic to collect;

exchange differences;

the amount of depreciation of assets;

(As amended by the Order of the Ministry of Finance of Russia dated March 30, 2001 N 27n)

transfer of funds (contributions, payments, etc.) related to charitable activities, expenses for sports events, recreation, entertainment, cultural and educational events and other similar events;

(the paragraph was introduced by Order of the Ministry of Finance of Russia dated 30.03.2001 N 27n)

other expenses.

(As amended by the Order of the Ministry of Finance of Russia dated September 18, 2006 N 116n)

Note:
The numbering of paragraphs corresponds to the changes introduced by the Order of the Ministry of Finance of Russia dated September 18, 2006 N 116n.

13. Other expenses are also expenses arising as a result of emergency circumstances of economic activity (natural disaster, fire, accident, nationalization of property, etc.).

(As amended by the Order of the Ministry of Finance of Russia dated September 18, 2006 N 116n)

14. For accounting purposes, the amount of other expenses is determined in the following order.

14.3. Accounts receivable for which the limitation period has expired, other debts that are unrealistic to collect, are included in the expenses of the organization in the amount in which the debt was reflected in the accounting of the organization.

14.4. Amounts of depreciation of assets are determined in accordance with the rules established for the revaluation of assets.

(As amended by the Order of the Ministry of Finance of Russia dated March 30, 2001 N 27n)

15. Other expenses are subject to crediting to the profit and loss account of the organization, except for cases when the legislation or accounting rules establish a different procedure.

IV. Recognition of expenses

16. Expenses are recognized in accounting under the following conditions:

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;

If at least one of the named conditions is not fulfilled in relation to any expenses incurred by the organization, then the organization's accounting records recognize receivables.

Depreciation is recognized as an expense based on the depreciation expense based on the value of the depreciable assets, their useful lives and the entity's depreciation methods.

17. Expenses are subject to recognition in accounting, regardless of the intention to receive proceeds, other or other income and from the form of the expenditure (cash, natural and other).

(As amended by the Order of the Ministry of Finance of Russia dated September 18, 2006 N 116n)

18. Expenses are recognized in the reporting period in which they occurred, regardless of the time of actual payment of funds and other form of implementation (assuming the temporary certainty of the facts of economic activity). If an organization that has the right to apply simplified accounting methods, including simplified accounting (financial) reporting, has adopted a procedure for recognizing revenue from the sale of products and goods not as the rights of possession, use and disposal of the delivered products, goods sold, work performed, rendered service, and after the receipt of funds and other forms of payment, then the expenses are recognized after the repayment of the debt.

(as amended by the Orders of the Ministry of Finance of Russia dated 11/08/2010 N 144n; 04/27/2012 N 55n; 04/06/2015 No. 57n)

19. Expenses are recognized in the income statement:

taking into account the relationship between expenses incurred and receipts (correspondence of income and expenses);

by their reasonable distribution between the reporting periods, when the expenses cause the receipt of income during several reporting periods and when the relationship between income and expenses cannot be clearly determined or is determined indirectly;

for expenses recognized in the reporting period, when it becomes certain that they do not receive economic benefits (income) or receive assets;

no matter how they are taken for calculation purposes tax base;

when liabilities arise that are not contingent on the recognition of the underlying assets.

V. Disclosure of information in financial statements

20. As part of the information on the accounting policy of the organization in the financial statements, the procedure for recognizing commercial and administrative expenses is subject to disclosure.

21. In the profit and loss statement, the expenses of the organization are reflected with a subdivision into the cost of goods sold, products, works, services, commercial expenses, management expenses and other expenses.

(As amended by the Order of the Ministry of Finance of Russia dated September 18, 2006 N 116n)

21.1. In case of allocation in the statement of financial results of types of income, each of which individually amounts to five or more percent of the total amount of income of the organization for the reporting year, it shows the part of the expenses corresponding to each type.

(As amended by the order of the Ministry of Finance of Russia dated April 6, 2015 No. 57n)

21.2. Other expenses may not be shown in the statement of financial performance on a gross basis in relation to related income when:

(As amended by Orders of the Ministry of Finance of Russia dated September 18, 2006 N 116n; April 6, 2015 No. 57n)

relevant accounting rules provide for or do not prohibit such recording of expenses;

expenses and related income arising from the same or similar in nature fact of economic activity are not significant for characterizing the financial position of the organization.

22. In the financial statements, at least the following information is also subject to disclosure:

expenses for ordinary activities in the context of cost elements;

change in the amount of expenses that are not related to the calculation of the cost of sold products, goods, works, services in the reporting year;

expenses equal to the amount of deductions in connection with the formation of reserves in accordance with the accounting rules (forward expenses, estimated reserves, etc.).

(as amended by Orders of the Ministry of Finance of Russia dated December 30, 1999 N 107n,
dated 03/30/2001 N 27n, dated 09/18/2006 N 116n, dated 11/27/2006 N 156n,
dated 10/25/2010 N 132n, dated 11/08/2010 N 144n, dated 04/27/2012 N 55n)

I. General provisions

In relation to this Regulation, non-profit organizations (except for state (municipal) institutions) recognize expenses for entrepreneurial and other activities.

3. For the purposes of this Regulation, the disposal of assets shall not be recognized as expenses of the organization:

· in connection with the acquisition (creation) of non-current assets (fixed assets, construction in progress, intangible assets, etc.);

· contributions to the authorized (reserve) capitals of other organizations, the acquisition of shares of joint-stock companies and other securities not for the purpose of resale (sale);

· under commission agreements, agency and other similar agreements in favor of the committent, principal, etc.;

· in the order of advance payment for inventories and other valuables, works, services;

· in the form of advances, a deposit in payment for inventories and other valuables, works, services;

· in repayment of a loan, a loan received by an organization.

For the purposes of this Regulation, the disposal of assets is referred to as payment.

4. The expenses of the organization, depending on their nature, conditions of implementation and areas of activity of the organization, are divided into:

· expenses for ordinary activities;

· other expenses;

For the purposes of this Regulation, expenses other than expenses for ordinary activities are considered other expenses.

II. Expenses for ordinary activities

If it is impossible to establish the cost of goods (values) transferred or to be transferred by the organization, the amount of payment and (or) accounts payable under contracts providing for the fulfillment of obligations (payment) in non-monetary means is determined by the cost of products (goods) received by the organization. The cost of products (goods) received by the organization is established on the basis of the price at which, in comparable circumstances, similar products (goods) are purchased.

6.5. The amount of payment and (or) accounts payable is determined taking into account all the discounts (capes) provided to the organization in accordance with the contract.

7. Expenses for ordinary activities form:

· expenses associated with the acquisition of raw materials, materials, goods and other inventories;

· expenses arising directly in the process of processing (refining) inventories for the purposes of manufacturing products, performing work and providing services and selling them, as well as selling (reselling) goods (expenses for the maintenance and operation of fixed assets and other non-current assets, as well as maintaining them in good condition, selling expenses, management expenses, etc.).

8. When forming expenses for ordinary activities, their grouping according to the following elements should be ensured:

· material costs;

· labor costs;

· deductions for social needs;

· depreciation;

other costs.

For the purposes of management in accounting, accounting of expenses by cost items is organized. The list of cost items is established by the organization independently.

III. other expenses

11. Other expenses are:

· expenses associated with the provision for a fee for temporary use (temporary possession and use) of the organization's assets (subject to the provisions of paragraph 5 of these Regulations);

· expenses associated with the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property (subject to the provisions of paragraph 5 of these Regulations);

· expenses associated with participation in the authorized capital of other organizations (subject to the provisions of clause 5 of these Regulations);

· expenses associated with the sale, disposal and other write-off of fixed assets and other assets other than cash (except for foreign currency), goods, products;

· interest paid by the organization for providing it with the use of funds (credits, loans);

· expenses related to payment for services rendered by credit institutions;

· deductions to estimated reserves created in accordance with accounting rules (reserves for doubtful debts, for the depreciation of investments in securities, etc.), as well as reserves created in connection with the recognition of contingent facts of economic activity;

· fines, penalties, forfeits for violation of the terms of contracts;

· compensation for losses caused by the organization;

· losses of previous years recognized in the reporting year;

· the amount of receivables for which the limitation period has expired, other debts that are unrealistic to collect;

· exchange differences;

· the amount of depreciation of assets;

· transfer of funds (contributions, payments, etc.) related to charitable activities, expenses for sports events, recreation, entertainment, cultural and educational events and other similar events;

· other expenses.

13. Other expenses are also expenses arising as a result of emergency circumstances of economic activity (natural disaster, fire, accident, nationalization of property, etc.).

14. For accounting purposes, the amount of other expenses is determined in the following order.

14.4. Amounts of depreciation of assets are determined in accordance with the rules established for the revaluation of assets.

15. Other expenses are subject to crediting to the profit and loss account of the organization, except for cases when the legislation or accounting rules establish a different procedure.

IV. Recognition of expenses

16. Expenses are recognized in accounting under the following conditions:

· 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. There is certainty that a particular transaction will reduce the entity's economic benefits when the entity has transferred the asset, or there is no uncertainty about the transfer of the asset.

If at least one of the named conditions is not fulfilled in relation to any expenses incurred by the organization, then the organization's accounting records recognize receivables.

Depreciation is recognized as an expense based on the depreciation expense based on the value of the depreciable assets, their useful lives and the entity's depreciation methods.

17. Expenses are subject to recognition in accounting, regardless of the intention to receive proceeds, other or other income and from the form of the expenditure (cash, natural and other).

If an organization is a small business entity, with the exception of issuers of publicly placed securities, as well as socially oriented non-profit organization the procedure for recognizing revenue from the sale of products and goods has been adopted not as the rights of ownership, use and disposal of the delivered products, goods sold, work performed, services rendered are transferred, but after the receipt of funds and other forms of payment, then expenses are recognized after the debt is repaid .

19. Expenses are recognized in the income statement:

· taking into account the relationship between expenses incurred and receipts (correspondence of income and expenses);

· by their reasonable distribution between the reporting periods, when the expenses cause the receipt of income during several reporting periods and when the relationship between income and expenses cannot be clearly determined or is determined indirectly;

· for expenses recognized in the reporting period, when it becomes certain that they do not receive economic benefits (income) or receive assets;

· regardless of how they are accepted for the purposes of calculating the taxable base;

· when liabilities arise that are not contingent on the recognition of the underlying assets.

V. Disclosure of information in financial statements

20. As part of the information on the accounting policy of the organization in the financial statements, the procedure for recognizing commercial and administrative expenses is subject to disclosure.

21.1. In the case of allocation in the income statement of types of income, each of which individually amounts to five or more percent of the total amount of the organization's income for the reporting year, it shows the part of the expenses corresponding to each type.

21.2. Other expenses may not be shown in the income statement on a gross basis in relation to related income when:

· relevant accounting rules provide for or do not prohibit such recording of expenses;

· expenses and related income arising from the same or similar in nature fact of economic activity are not significant for characterizing the financial position of the organization.

22. In the financial statements, at least the following information is also subject to disclosure:

· expenses for ordinary activities in the context of cost elements;

· change in the amount of expenses that are not related to the calculation of the cost of sold products, goods, works, services in the reporting year;