Accounting for fuel and lubricants according to waybills - 2018-2019 (hereinafter - PL) must be properly organized in any organization. It will allow you to restore order and control the consumption of material resources. The most relevant use of PL is for accounting for gasoline and diesel fuel. Let's consider the algorithm for accounting and tax accounting of fuel and lubricants using waybills in more detail.

The concept of fuels and lubricants

Fuel and lubricants include fuel (gasoline, diesel fuel, liquefied petroleum gas, compressed natural gas), lubricants (motor, transmission and special oils, grease) and special fluids (brake and coolant).

What is a waybill

A waybill is a primary document that records the vehicle’s mileage. Based on this document, gasoline consumption can be determined.

Organizations for which the use of vehicles is the main activity must use the PL form with the details specified in Section II of Order No. 152 of the Ministry of Transport dated September 18, 2008.

Do you have any doubts about the correctness of capitalization or write-off of material assets? On our forum you can get an answer to any question that raises your doubts. For example, you can clarify what the basic fuel consumption rate is recommended by the Ministry of Transport.

Read about the latest requirements of the Ministry of Transport for mandatory details in waybills in the materials:

• “The list of mandatory details of the waybill has been expanded”;
• “From December 15, 2017, the waybill will be issued using a new form”;
• Waybills: from March 1, 2019, the procedure for issuing changes.

For organizations that use a car for production or management needs, it is possible to develop a PL taking into account the requirements of the Law “On Accounting” dated December 6, 2011 No. 402-FZ.

An example of an order for approval of a submarine can be found.

In practice, organizations often use PLs that were approved by Decree of the State Statistics Committee of the Russian Federation dated November 28, 1997 No. 78. This resolution has PL forms depending on the type of vehicle (for example, Form 3 for a passenger car, Form 4-P for a truck) .

Mandatory details and the procedure for filling out waybills are presented .

You can find out about recent changes in the form of the waybill from our discussions in the VK group .

Waybills must be recorded in the waybill register. Accounting for waybills and fuels and lubricants is interconnected. In organizations that are not motor transport by nature of activity, PLs can be drawn up with such regularity that it is possible to confirm the validity of the expense. Thus, an organization can issue a DP once every few days or even a month. The main thing is to confirm the expenses. Such conclusions are contained, for example, in the letter of the Ministry of Finance of Russia dated 04/07/2006 No. 03-03-04/1/327, the resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated 04/27/2009 No. A38-4082/2008-17-282-17-282.

Accounting for fuel consumption in the waybill

If we analyze the PL forms contained in Resolution No. 78, we will see that they contain special columns designed to reflect the turnover of fuel and lubricants. This indicates how much fuel is in the tank, how much has been dispensed and how much is left. Using simple calculations, the amount of fuel used is determined.

If we turn to Order No. 152 of the Ministry of Transport, then among the mandatory details of the submarine there will not be a requirement to reflect the movement of fuel. In this case, the document must contain speedometer readings at the beginning and end of the journey, which will allow determining the number of kilometers traveled by the vehicle.

When the PL is developed by the organization independently and it does not contain information on the use of fuels and lubricants, but contains only data on the number of kilometers, the standard volume of used fuels and lubricants can be calculated using the order of the Ministry of Transport of Russia dated March 14, 2008 No. AM-23-r. It contains fuel consumption standards for different brands of vehicles and formulas for calculating consumption.

Thus, on the basis of the PL, either the actual or standard write-off of fuel and lubricants is calculated. The data calculated in this way is used for reflection in accounting.

However, the use of PL to account for fuel consumption is impossible in some cases. For example, when chainsaws, walk-behind tractors, and other similar special equipment are refueled with gasoline. In these cases, a fuel and lubricants write-off act is applied.

A sample act for writing off fuel and lubricants can be viewed on our website.

Accounting for fuel and lubricants

Like all inventories, fuel and lubricants are accounted for in the accounting department at actual cost. Expenses that are included in the actual cost are indicated in section II of PBU 5/01.

Acceptance of fuel and lubricants for accounting can be carried out on the basis of gas station receipts attached to the advance report (if the driver purchased the fuel in cash) or on the basis of coupon stubs (if gasoline was purchased using coupons). If the driver purchases gasoline using a fuel card, then accounting for fuel and lubricants on fuel cards is carried out on the basis of a report from the company issuing the card. Write-off of fuel and lubricants can be carried out using the following methods (section III):

• at average cost;
• at the cost of the 1st time of acquisition of inventory (FIFO).

PBU 5/01 has another write-off method - at the cost of each unit. But in practice, it is not applicable for writing off fuel and lubricants.

The most common way to write off fuel and lubricants is at average cost, when the cost of the remaining material is added to the cost of its receipt and divided by the total amount of the remainder and receipt in kind.

Write-off of fuel and lubricants using waybills (accounting)

To account for fuel and lubricants, the enterprise uses account 10, a separate subaccount (in the chart of accounts - 10-3). The debit of this account is used for the receipt of fuel and lubricants, and the credit for the write-off.

How is fuel and lubricants written off? Using the algorithms described above, the used amount of fuel and lubricants is calculated (actual or standard). This quantity is multiplied by the cost of the unit, and the resulting amount is written off by posting: Dt 20, 23, 25, 26, 44 Kt 10-3.

Write-off of gasoline using waybills (tax accounting)

If everything is quite simple with the write-off of fuel and lubricants in accounting, then the recognition of these expenses in tax accounting raises questions.

1st question: in what expenses should fuel and lubricants be taken into account? There are 2 options here: material or other expenses. According to sub. 5 p. 1 art. 254 of the Tax Code of the Russian Federation, fuels and lubricants are included in material costs if they are used for technological needs. Fuel and lubricants are included in other expenses if they are used to maintain official vehicles (subclause 11, clause 1, article 264 of the Tax Code of the Russian Federation).

IMPORTANT! If the main activity of an organization is related to the transportation of goods or people, then fuel and lubricants are material costs. If vehicles are used as service vehicles, then fuel and lubricants are other expenses.

The second question: should we normalize the costs of writing off fuel and lubricants within the framework of tax accounting? The answer to this can be found by linking the details of the waybill and legislative norms:

1. The PL calculates the actual use of fuel and lubricants. The Tax Code of the Russian Federation does not contain direct indications that expenses for fuel and lubricants should be taken into tax accounting only according to actual standards.
2. The PL contains information only about the actual mileage. However, fuels and lubricants can be calculated according to order No. AM-23-r, paragraph 3 of which states that the standards established by it are also intended for tax calculations. The Ministry of Finance of Russia in its letters (for example, dated 06/03/2013 No. 03-03-06/1/20097) confirms that Order No. AM-23-r can be used to establish the validity of costs and determine the costs of fuel and lubricants in tax accounting according to the standards multiplied by mileage.

IMPORTANT! In tax fuel and lubricants accounting can be taken both according to actual use and according to the quantity calculated based on the standards.

In practice, a situation is possible when an organization uses transport for which fuel consumption standards are not approved in Order No. AM-23-r. But in paragraph 6 of this document there is an explanation that an organization or individual entrepreneur can individually (with the help of scientific organizations) develop and approve the necessary standards.

The position of the Ministry of Finance of Russia (see, for example, letter dated June 22, 2010 No. 03-03-06/4/61) is that before developing standards for the write-off of fuel and lubricants in a scientific organization, a legal entity or individual entrepreneur can be guided by technical documentation.

There are no explanations in the Tax Code of the Russian Federation on how to act in such a situation. In cases where an organization independently established standards for writing off fuel and lubricants and, having exceeded them, took into account the amount of excess fuel use in tax accounting, the tax inspectorate may not recognize this as an expense. Accordingly, additional income tax may be charged. In this case, the court may well support the position of the inspectorate (see, for example, the resolution of the Administrative Court of the North Caucasus District dated September 25, 2015 in case No. A53-24671/2014).

Read about the amount of fines for not having a waybill here. article .

An example of writing off fuel and lubricants using waybills

One of the most common types of fuel and lubricants is gasoline. Let's consider the example of purchasing and writing off gasoline.

Pervy LLC (located in the Moscow region) purchased 100 liters of gasoline in September 2018 at a price of 38 rubles. without VAT.

At the same time, at the beginning of the month, the LLC had a stock of gasoline of the same brand in the amount of 50 liters at an average cost of 44 rubles.

Gasoline in the amount of 30 liters was used to refuel a VAZ-11183 Kalina car. The organization uses a car for official transportation of management personnel.

The organization uses average cost estimates for materials.

Accounting for fuel and lubricantson admission

		Amount, rub.	Operation (document)
			Gasoline received credit (TORG-12)
			VAT reflected (invoice)

We calculate the average write-off cost for September: (50 l × 44 rubles + 100 l × 38 rubles) / (50 l + 100 l) = 40 rubles.

Option 1.Accounting for fuel and lubricantswhen written off in fact

The following marks are made in the submarine: fuel in the tank at the beginning of the voyage - 10 liters, issued - 30 liters, remaining after the voyage - 20 liters.

We calculate the actual use: 10 + 30 - 20 = 20 liters.

Amount to be written off: 20 l × 40 rub. = 800 rub.

Option 2.Accounting for fuel and lubricantswhen written off according to standards

Mileage marks are made in the PL: at the beginning of the voyage - 2,500 km, at the end - 2,550 km. This means that 50 km have been covered.

In paragraph 7 of Section II of Order No. AM-23-r there is a formula for calculating gasoline consumption:

Qn = 0.01 × Hs × S × (1 + 0.01 × D),

where: Q n - standard fuel consumption, l;

Hs - basic fuel consumption rate (l/100 km);

S—vehicle mileage, km;

D is the correction factor (its values ​​are given in Appendix 2 to Order No. AM-23-r).

According to the table in sub. 7.1 by car make we find Hs. It is equal to 8 liters.

According to Appendix 2, coefficient D = 10% (for the Moscow region).

We calculate gasoline consumption: 0.01 × 8 × 50 × (1 + 0.01 × 10) = 4.4 l

Amount to be written off: 4.4 l × 40 rub. = 176 rub.

Since the car is used as a company car, the cost of accounting for fuel and lubricants in the tax accounting of fuel and lubricants will be recognized as other expenses. The amount of expenses will be equal to the amounts recorded in the accounting records.

Results

Fuel and lubricants are a significant expense item in many organizations. This means that accountants need to be able to keep records of fuel and lubricants and justify these expenses. Using waybills is one way to determine the amount of fuel and lubricants used.

With the help of PL, you can not only confirm the production necessity of expenses, but also record the distance traveled by a car or other vehicle, as well as determine indicators for calculating the volume of used fuels and lubricants.

After determining the actual or standard volume of use, the amount to be written off can be calculated by multiplying the unit cost by the volume.

Accounting for fuels and lubricants written off as a result of the operation of special equipment that does not have an odometer can be carried out on the basis of a fuel and lubricants write-off act.

Particular attention should be paid to recognizing expenses for fuel and lubricants within the framework of tax accounting.

Report on dishes written off as free food for employees

Revenue for dishes by cash registers with various types of filtration

Report on guest cards for selected cash register shifts

Report on discounts provided on guest cards within the selected cash register shifts (OLAP Sales Report):

• Lines:
• Guest card holder,
• Guest card (from the “Guests” parameter group).
• Columns: Year, Month, Legal Entity.
• Data area:
• Amount without discount
• Discounted amount (from the “Payment” group),
• Discount percentage (from the “Discounts” group),
• Chekov (from the “Order” group),
• Average check amount
• Average revenue per guest (from the “Payment” group).

The use of discounts is configured in the section Discount system → Discounts and allowances. In the discount parameters, you can configure the ability to provide a discount by swiping a guest card, manually or automatically. The guest's discount card is registered in the section Discount system → Club cards .

Report on free meals for staff

Report on the amounts spent on free food for staff (OLAP Sales Report):

• Lines:
• Non-cash payment type with a filter by the name of the payment type, which is used to account for staff meals. For example, “Employee lunches.” To account for free meals for employees in the section Retail sales → Payment type a special payment type “Without revenue” is configured.
• Written off to an employee (from the “Employees” group).
• Reason for write-off (from the “Order” group). The comment entered during payment will be indicated here.
• Dish (from the “Dishes” group).
• Data area:
• Cost (from the “Cost” group),
• Amount without discount (from the “Payment” group).

Hourly food consumption

Information on sold dishes broken down by hour during the day (OLAP Sales Report):

• Lines: Account day, Closing hour, Dish.
• Data area: Number of guests, Amount without discount, Amount with discount, Receipts.

You can obtain this report from the existing Hourly Revenue report.

Report on income and expenses of the enterprise

Report on the financial and economic activities of the enterprise (OLAP Posting report):

• Rows: Account type with filter “Income and Expenses”, Account, Corresponding Account/Warehouse.
• Data area: Income Amount, Expense Amount, Amount.

Report on write-offs of dish ingredients

Report on write-offs of ingredients of sold dishes (OLAP Posting report):

• Rows: Invoice with the filter “Product consumption”, Item item, Corr. Nomenclature element, Corr. Unit of measurement.
• Data: Corr. Quantity, Amount, Quantity.

Report on dishes written off as free food for employees

Report on dishes that were written off as free food for employees (OLAP Posting Report):

• Rows: Accounting day, Account with the filter “Free food for employees”, Item item, Unit of measurement.
• Data area: Quantity, Amount.

Revenue for dishes by cash registers with various types of filtration

First course sales report:

• Rows: Dish category with the “Entrees” filter, Dish with a filter to show only certain dishes, Accounting day, Cash register.
• Data area: Amount without discount, Amount with discount.

1. In the "Dish" line, set a filter to show only certain dishes. For this:

Save the generated report with various types of filtering and see what data will be included in this report the next time you open it.

• In the Filtering Type field, the default value is “Exclusive”, save the “Revenue for first courses by cash register” report.
• In the Filtering Type field, set “Inclusive” and save the report “Revenue for first courses (including only “Shchi”) by cash register.”

After saving the reports, sell “new” dishes (not yet sold during the reporting period) dishes “Borscht” and “Kharcho Soup”.

Build the generated reports for the current cash register shift.

Drawing up a material report in form M-19 is in demand mainly in large construction companies. This report relates to primary documentation and must be prepared in a strictly defined manner.

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Who fills out the material report

The document is filled out by the financially responsible employee of the enterprise involved in construction work: the head of the construction site or the direct executor, as well as an authorized employee of the accounting department.

Is the document required?

Since 2013, the mandatory use of unified forms of primary documentation has been abolished, so each organization decides whether to use this form or not on a voluntary basis. Moreover, if the decision is positive, then the requirement to use form M-19 must be written down in the company’s accounting policies.

What is the report for?

Material report– a document that allows you to control and track the movement of building materials, namely their receipt and consumption.

The materials taken into account can include any type of building products: bricks, concrete, paints, cement, nails, tiles, etc. Among other things, the form includes those types of materials with which no actions are taken during the period of compiling the report - this allows you to take into account all inventory items in the warehouse without exception and make the report more complete and informative.

What you need to do to create a correct report

The procedure for generating a document includes a number of specific operations.

1. First of all, the organization carries out an inventory and, based on its results, information about the balance of inventory items, or rather their quantity and value, is entered into the report. The date of the report must be identical to the date of the inventory activities.
2. Next, the report displays those materials that remained in the warehouse based on previously completed primary documentation, such as: checks, applications, receipts, invoices, receipts, expenditure orders, etc.
3. After this, the report includes all inventory items sold to consumers (for each buyer separately) - here their total quantity and amount are calculated. And finally, information is entered about those resources that remained in the warehouse premises of the enterprise at the end of the reporting period in fact.
4. After all the necessary information has been entered into the document form, the report is submitted for reconciliation to all interested departments of the organization, and then to the accounting department.
5. The accountant also checks the report and fills out its second table, entering data about the materials - their name, product number, unit of measurement, etc.

Rules for drawing up a material report and its sample

Today, in order to fill out a material report, organizations can choose one of two options: their own document template approved in the accounting policy of the enterprise, or a unified form in the M-19 form, developed at the legislative level and recommended for use. In this case, the second option is preferable, since you do not need to think about the structure and content of the document - all the necessary columns and rows are already included in the standard form.

Filling out the title page

The first step is to enter information into the report on the title page. This includes:

• name of the object (warehouse), the inventory of which is subject to accounting in this document,
• surname of the financially responsible person,
• reporting period,
• date of filling out the form,
• Applications are immediately indicated - the number of incoming and outgoing documents.

At the top of the title page on the left and right there are lines for endorsement by persons authorized to check the report: the accountant and the head of the structural unit.

Filling out the second page of Form M-19

On the second page of form M-19 there is a table in which the following are entered in order:

• nomenclature number of materials,
• their name,
• price per unit of measurement,
• unit of measurement (pieces, kilograms, liters, meters, etc.).

Completing the third page

Here the table shows:

• at the beginning of the period (quantity and amount of materials to be accounted for)
• information on the movement of materials: how much was spent and released for production, including by facility, and for other needs,
• how much was released in total,
• balance at the end of the period.

Report formatting rules

The form can be filled out by hand (if it is printed) or on the computer (much faster and more convenient). The report is generated in one copy, and if necessary, copies are made.

The document must contain the signatures of all persons responsible for its preparation, including the financially responsible employee and accountant.

Today there is no strict need to certify a document using the organization’s seal, because Since 2016, legal entities have the right to use stamps in their work only when this norm is enshrined in their internal accounting policies.

How long and how to store the report

The report, like all other primary accounting documents, must be stored in the accounting department in a separate folder for the period established by local regulations or the period prescribed by law (but not less than five years). After the statute of limitations has expired, the completed form can be destroyed (in this case, disposal must also be carried out in a certain order).