Special equipment is a special type of material assets, which must be written off when put into operation in a certain order. A more common name for them is wearable and low-value items.

Let's take a more specific look at how to formalize operations for the movement of special equipment and clothing using the new 1C Accounting 3.0. Let's consider how operations for the movement of workwear are formalized.

We purchase special equipment and clothing

The acquisition of special equipment and workwear occurs using the document “Receipt of goods and services”, type of transaction “Purchase, commission”.

To add items to the document itself, you need to enter a new component of the “Nomenclature” directory into the group “Special Equipment” or “Workwear” (it all depends on what is being purchased). It is not obligatory to place new components of the directory into previously defined groups, but it is advisable to perform such actions so that later, when carrying out operations with such items, item accounting accounts are automatically substituted.

We transfer special equipment and clothing into operation

Operations for the transfer of special equipment and protective clothing directly to production are registered by the software environment using a document called “Transfer of materials into operation.”

At the same time, the issuance of workwear occurs with the indication of the individual who receives this workwear.

Fig.2

The tabular part of the line is responsible for indicating the account for the transfer of workwear for use (by default, it is automatically substituted from the general settings of accounting accounts for the entire item).

In order to transfer special equipment into operation, the same document is used, but for special equipment a separate tab “Special equipment” is used.

Fig.3

As you can see, this tab does not have the “Individual” attribute. But a new attribute “Location” appears - it is intended to indicate the workshop to which certain special equipment is transferred.

Separately, you need to familiarize yourself with the “Purpose of use” details. Its purpose is to reflect the method by which the cost of special equipment and clothing is repaid for expenses; it is mandatory to fill out in any case.

Methods for repaying the cost of special equipment and clothing are described in the directory entitled “Purpose of Use”.

Fig.4

Basically, workwear is written off as expenses that occur during commissioning, and to describe its purpose, the attribute “Method of repayment of the cost” is used, which will be “Repay the cost upon transfer to operation.”

The requisite referred to as “Quantity according to the issuance standard” is necessary for automatic substitution into the data of documents for the transfer of materials for use.

The procedure for full repayment of the cost of special equipment (working clothing) depends on the period of useful operation. If such a period is more than one year, then in accounting the full cost of workwear should be written off as material expenses using the straight-line method, and in tax accounting such cost should be written off as material expenses.

The main feature of special equipment is its long service life at a cost of less than 40,000 rubles; this fact makes it impossible to classify it as fixed assets.

The method of full repayment of the cost of special equipment can be either proportional to the volume of work performed (products, services), or linear. In the first case, it is necessary to enter a monthly document “Production of materials”, the main purpose of which is to register the volume of manufactured products to pay off the entire cost of special equipment when used.

Fig.5

Determining the debit of the posting for writing off the total cost of special equipment (working clothing) is made using the “Method of reflecting expenses” attribute. It describes the production account (25 or 20), the cost division, as well as the analytics - cost item and item group.

Fig.6

The debit of off-balance sheet accounts when accounting for material assets, as well as the posting of balance sheet accounts 10.11 and 10.10, forms a document.

Fig.7

We pay off the cost of special equipment and clothing

If it is necessary to write off the cost of workwear as an expense during its transfer for use, then the document “Transfer of materials for operation” simultaneously generates a posting for its write-off.

If the write-off of the cost of special equipment and workwear occurs during the period of its use, then the formation of transactions for repayment of the cost occurs at the very end of the month, when the month is completely closed. Also, to pay off the cost of special equipment and special clothing, there is a separate regulatory operation “Repayment of the cost of special clothing and special equipment.”

Fig.8

When carried out, a routine operation generates the following transactions:

Fig.9

As you can see, the amount related to tax accounting is related to temporary differences.

Complete decommissioning of special equipment and clothing from service

To reflect the write-off operations of special equipment and workwear, the program provides the document “Write-off of materials from use.”

It is entered based on the document “Transfer of materials into operation.” There is also the possibility of administration separately.

Fig.10

If a document is entered based on commissioning, all tabular parts of this document are automatically filled in from the base document.

If the input is performed separately, then the lines of the document are filled in by selection, or using the special “Fill” button. This can be done using the remaining low value in production, or using the remnants of special equipment (working clothing) that has not been written off from use, but has expired.

To write off special equipment, all the same actions can be performed using the “Special equipment” tab. To do this, you need to fill out the “Location” detail to select the department from which the special equipment is written off.

The “Write-off of expenses” tab is needed in the event that the cost of the written-off workwear has not been repaid, and its repayment is required when written off.

Fig.11

The default method is to write off expenses that are indicated during transfer in the purpose of use. But if there is a need, then it can be easily changed, while indicating the required cost account. For this purpose, select the method for writing off expenses “To the debit of the account specified in the document.” The necessary details of the debit account, as well as its analytics, will appear on the tab.

When posting, the document will generate a posting to the credit of account MTs.03 (MC.02). In the case when special equipment (working clothing) that is not written off as expenses is written off, a transaction is generated to write off the remaining amount.

Fig.12

As you can see, in our example, the cost of special equipment is written off this month, to the account specified in the purpose of operation. The remaining cost is written off to the account indicated in the write-off document (the “Write-off of expenses” tab).

A posting is also generated for writing off special equipment from the account MTs.03 and a posting is generated for writing off special equipment from the off-balance sheet account “Special equipment in operation” MTs.03.

Special equipment - special unique devices, equipment, inventory, tools that are used in production as means of labor. Special equipment can be or, it depends on its cost.

Let's see how in (edition 3.0) special equipment is taken into account as a material.

To account for special equipment, such accounting accounts as 10.10 (account “Special equipment and special clothing in warehouse”) and 10.11.2 (account “Special equipment in operation”) are intended. When entering special equipment items, you must indicate the type of nomenclature - “Special equipment”.

The receipt of special equipment is registered in the 1C standard program. Then it follows that the special equipment can also be returned from service or written off. Documents recording these operations are available in the “Workwear and Equipment” subsection of the “Warehouse” section:

Document 1C 8.3 “Transfer of materials into operation” may reflect the transfer of inventory, special equipment, and workwear. You must fill out the appropriate document tab. Pay attention to the “Purpose of use” column, which is filled out based on the method of repaying the cost of the material.

Option 1. Repayment of cost upon transfer to operation.

Example. At the enterprise, special equipment - a stamp - was transferred to production. Its cost was written off immediately on January 20 (account “Main production”).

Let’s create a new document “Transfer of materials into operation” and enter data on the “Special Equipment” tab. In the “Purpose of use” column, create a new directory position with the details:

• the nomenclature is specified automatically;
• name – arbitrary;
• method of repayment of the cost: indicate the method “Repay the cost upon transfer to operation”;
• way to reflect expenses - select from a pre-filled directory; in our case, expenses will go to account 20.01.

Get 267 video lessons on 1C for free:

After filling out, select the destination for the document.

Let's review the document. Accounting entries have been generated: Dt 10.11.2 Kt 10.10 (reflects transfer into operation), Dt 20.01 Kt 10.11.2 (repayment of cost) and posting in Dt of the off-balance sheet account “Special equipment in operation” - MTs.03. Printing of the demand invoice form is available.

Option 2. Linear method of paying off the cost of special equipment.

Example. At the enterprise, special equipment was transferred to production - a mold with a service life of 12 months. During this period, the cost is debited every month in parts to account 20.01.

Let’s create a “Transfer of materials for operation” and enter data on the “Special Equipment” tab. In the “Purpose of use” column, we will create a new position, fill in the fields of the document, indicate the method of repayment of the cost as “Linear”, set the useful life to 12 months, the expenses will go to the account 20.01. Let's select a destination for the document.

Let's review the document. Accounting entries were made: Dt 10.11.2 Kt 10.10 (reflects transfer into operation) and Dt MTs.03 (off-balance sheet account for special equipment in operation).

Repayment of the cost will be carried out monthly by routine processing “ ”, starting from the first month after the month of receipt. In this case, the write-off amount is calculated according to the useful life and cost, the cost account is established according to the chosen method of reflection. Accounting posting Dt 20.01 Kt 10.11.2.

Option 3. Repayment of cost is proportional to production.

Example. At the enterprise, special equipment was transferred to production - a rubber mold designed to produce 10,000 products. The cost of the mold will be written off in proportion to the production volume monthly to account 20.01.

It is necessary to enter “Transfer of materials for operation”, when filling out the purpose of use, select the repayment method “Proportional to the volume of products (works, services)” and indicate the total volume of products (works) for this special equipment.

After this, every month you will need to enter a document “Production of Materials” indicating the special equipment and the volume of products (work) produced per month.

Regular processing “Closing the month” will carry out monthly repayment of the cost of special equipment in proportion to production.

Returning special equipment from service in 1C 8.3

If special equipment was taken out of service before its useful life expired, or before it was completely depleted, it is necessary to enter a document called “Return of materials from service.” In it, special equipment is indicated on the corresponding tab, in the “Batch” column - the document of transfer into operation.

The document makes an entry for the residual value of special equipment according to Dt 10.10 and Kt 10.11.2 (return from service is reflected) and posting according to Kt MTs.03; with the linear repayment method, the value for the current month is also repaid.

Decommissioning of special equipment from service

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

Read in the article:

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

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

Transfer of special clothing into service

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

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

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


In the form to fill out, please indicate:

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

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

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

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

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


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


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

Transfer of special equipment into operation

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

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

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

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

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

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

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


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

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

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


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

Transfer of equipment and household supplies into operation

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

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

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

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


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


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

Workwear or special personal protective clothing is special clothing and its equipment intended for employees of an enterprise for personal protection when performing work duties from harmful environmental influences.

Workwear and special equipment are classified as low-value and wear-out items (IBP), in other words they can be called low-value.

According to Russian legislation, enterprises are required to provide workers with special clothing and special equipment. The employee’s right to be provided with special clothing and special equipment is enshrined in Art. 219 Labor Code of the Russian Federation.

Accounting for workwear and special equipment in 1C 8.3

Step 1. How to register workwear in 1C 8.3

In 1C 8.3, on the section panel, select the Purchases section, then go to the Receipts subsection (acts, invoices):

In the sign that appears, click on the Receipt button and select Goods (Invoice):

We check accounting entries:

• Dt 10.10 Kt 60.01 – arrival of workwear;
• Dt 19.03 Kt 60.01 – VAT presented:

Step 2. Transfer (issue) of workwear and special equipment into operation

Based on the Invoice for goods receipt, click on the Create based button and from the menu that appears, select the document Transfer of materials into operation:

In the table that opens, fill in all the lines:

• Document number – auto-filling is provided;
• Location of workwear;
• Warehouse – where the workwear needs to be transferred;
• Name of workwear from the Nomenclature directory (Add button):

Also in this document, using the Print button, you can generate the desired primary document:

• Issue record sheet (MB-7);
• Requirement-invoice (M-11):

If you need to transfer special equipment, then in the same document Transfer of materials into operation select the Special equipment tab and similarly enter all the necessary data.

Step 3. How to write off workwear in 1C 8.3

Since 2015, the taxpayer has the right to independently determine the procedure for repaying the cost of workwear, which must be indicated in the accounting policy of the enterprise.

In 1C Accounting 8.3, the following methods of writing off workwear are used:

• Linear;
• Pay off the cost when the workwear is put into use;
• The write-off method is proportional to the volume of products (works, services):

In accordance with the instructions of the Ministry of Finance of the Russian Federation dated December 26, 2002. number 135n, the cost of workwear is written off when commissioning in a linear manner. If the period of use of workwear is less than 12 months, then they can be written off immediately.

In 1C 8.3, the write-off of the cost of workwear is formalized through the document Transfer of materials into operation by clicking the Create button based on:

In 1C 8.3, all data is loaded automatically; we enter only the amount of workwear that needs to be written off:

Immediately in the same document you need to print the Decommissioning Certificate (MB-8):

Step 4. Return of workwear (special equipment) from service

If during operation the workwear (special equipment) has become unusable or is returned for storage upon dismissal, business trip, sick leave, etc., then from the document Transfer of materials into operation an accounting document is created Return of materials from use:

We check the generated wiring:

Step 5. Paying off the cost of workwear

At the end of each month, the 1C 8.3 program calculates the repayment of the cost of workwear (special equipment). To do this, select the Operations tab on the panel, then Month Closing:

Execute the command Run month closing:

and check the accounting entries:

For example, the organization received gowns on March 31, 2016. in quantities of 100 pieces at a price of 250 rubles. for one robe. To check the repayment amount for the cost of bathrobes in our example, let’s make a calculation:

According to the calculation given in the table, we get: 50 rubles * 100 pieces = 5,000 rubles, which means the 1C 8.3 program correctly calculated the repayment amount for the cost of the gowns.

Step 6. Reports on the analysis of special equipment and clothing

Let's check the accounting of workwear in the 1C 8.3 program through the analysis of SALT for account 10.11.1:

To open the SALT in more detail, place the cursor on any table turnover amount and double-click on the mouse. As a result, the Account Card opens with all accounting transactions:

You can also generate a report Subconto Card or Workwear Accounting Card in 1C 8.3:

Or via Subconto Analysis:

How to correctly formalize operations for the commissioning of workwear in 1C 8.3, incl. with features of BU and NU; how to carry out an operation to transfer household equipment into operation so that off-balance sheet accounting of such MCs is also organized, as required by the accounting methodology - all this is discussed in our

According to Art. 221 of the Labor Code of the Russian Federation, in work with harmful and (or) dangerous working conditions, as well as in work performed in special temperature conditions or associated with pollution, workers are given free certified special clothing, special shoes and other personal protective equipment, as well as flushing and (or) neutralizing agents in accordance with standard standards, which are established in the manner determined by the Government of the Russian Federation.

Special clothing is personal protective equipment for employees of an organization. These include:

• special clothing;
• special shoes;
• safety equipment (overalls, suits, including insulating ones, jackets, trousers, dressing gowns, short fur coats, sheepskin coats, various shoes, mittens, glasses, helmets, gas masks, respirators, face protection, hearing protection, eye protection, and others types of special clothing and safety devices).

A specific list of labor tools taken into account as part of special clothing is determined by the organization, based on the specifics of the technological process in industries and other sectors of the economy (clauses 2, 7, 8 of Methodological Instructions No. 135n).

The employer, at his own expense, is obliged, in accordance with established standards, to ensure the timely issuance of special clothing, special shoes and other personal protective equipment, as well as their storage, washing, drying, repair and replacement (Part 3 of Article 221 of the Labor Code of the Russian Federation).

Accounting for workwear

The procedure for maintaining accounting records of workwear is determined by the Methodological Guidelines for the accounting of special tools, special devices, special equipment and special clothing (approved by Order of the Ministry of Finance of Russia dated December 26, 2002 No. 135n) (hereinafter referred to as the Guidelines).

Depending on the cost and useful life, workwear can be divided into three categories:

1. First category: workwear with a useful life of less than 12 months.
2. Second category: workwear with a useful life of more than 12 months, not included in fixed assets according to the cost criterion in accordance with PBU 6/01 “Accounting for fixed assets” (paragraph 4, clause 5 of PBU 6/01) and the accounting policy of the enterprise.
3. Third category: workwear included in fixed assets (useful life of more than 12 months, costing more than 40,000 rubles).

Workwear belonging to the first category is taken into account as part of inventories, regardless of cost (clause 2 of the Guidelines). At the same time, it can be written off to cost accounting accounts at a time in order to reduce the labor intensity of accounting work (clause 21 of the Methodological Instructions).

Workwear, which belongs to the second category, is taken into account as part of inventories, but cannot be written off at a time to cost accounts. Its cost is repaid in a straight-line manner based on the useful life stipulated in the standard industry standards for the free issuance of workwear, as well as in the rules for providing workers with workwear (clause 26 of the Guidelines).

To ensure control over the safety of workwear after its commissioning, it is recorded on an off-balance sheet account (clause 23 of the Guidelines). In the 1C: Accounting 8 program, for these purposes, the off-balance sheet account MTs.02 “Working clothes in use” is used.

Workwear, which belongs to the third category, is accounted for in the manner used for accounting for fixed assets.

Tax accounting of workwear

The cost of workwear belonging to the first and second categories is included in material costs at a time as they are put into operation (clause 3, clause 1, article 254 of the Tax Code of the Russian Federation).

note! As a result of accounting for the second category of workwear, a temporary difference arises, since in accounting the cost of such workwear is written off gradually (in a linear manner), and in tax accounting the write-off is performed at a time (material expenses).

Accounting for workwear in the software "1C: Enterprise Accounting 8"

The procedure for accounting for workwear in the warehouse, putting it into operation and writing off its cost as production costs must be reflected in the accounting policy.

In the program “1C: Enterprise Accounting 8”, to account for workwear, accounts 10.10 “Special equipment and special clothing in the warehouse”, 10.11.1 “Special clothing in operation”, as well as the off-balance sheet account MTs.02 “Workwear in operation” are used.

In this article we will look at three ways to pay off the cost of workwear:

• repay the cost upon transfer to operation;
• linear;
• proportional to the volume of products (works, services).

We will also consider how operations involving the issuance of protective clothing in excess of standards are reflected. Using specific examples, we will analyze what documents are used to generate entries for accounting for workwear and how the reflection of operations for issuing workwear for operation affects income tax.

Let's look at the features of accounting using an example.

On June 15, 2013, Voskhod LLC purchased 5 pieces of overalls from the supplier Tekstilshchik LLC at a price of 1,180 rubles. (including VAT), rubber boots in the amount of 7 pairs at a price of 590 rubles. (including VAT) and gloves in the amount of 15 pairs at a price of 33.6 rubles. (including VAT). The organization has established the following standards for the issuance of workwear: overalls - 1 piece per year, rubber boots - 1 pair for two years.

Receipts of workwear

The receipt of workwear, as well as any acquired material value, is reflected using the document “Receipt of goods and services”. The header of the document states:

• the warehouse where the purchased workwear is received;
• supplier counterparty;
• agreement under which the purchase is made.

In the tabular part of the document on the “Goods” tab, a list of purchased values ​​is reflected, indicating the quantity, cost and VAT rate:

Based on the document “Receipt of goods and services”, the data of the invoice presented by the supplier is entered. To enter an invoice, you can follow the hyperlink, which is highlighted in blue at the bottom of the “Receipt of goods and services” document, or use the “Invoice” tab. The invoice must indicate the incoming number and date:

As a result of posting the document “Receipt of goods and services”, transactions are generated that reflect the receipt of workwear at the warehouse and the occurrence of debt to the supplier, as well as the amount of incoming VAT:

Transfer of workwear into operation

The issuance of workwear is reflected using the document “Transfer of materials for operation.” You can access the document log via:

Menu: Nomenclature and warehouse - Workwear and equipment - Transfer of materials into operation

When adding a new document, on the “Workwear” tab, a list of the workwear issued to employees is indicated (in our case, these are overalls, rubber boots and gloves):

In the column “Purpose of use” there is information about the method of paying off the cost of workwear and the issuance standard. Let us consider in detail what information is indicated on the destination card.

Note! The purpose of use is specified for each item separately (field “Item”), thus the created purpose of use for overalls cannot be used in the future for gloves.

In the name of the purpose of use, you can indicate how the workwear will be used, the useful life (up to a year or more than a year). The assignment card indicates the quantity according to the issuance standard, the method of repayment of the cost (according to accounting data), the useful life in months (important when using the “Linear” repayment option) and the method of reflecting expenses (i.e., a cost account and analytics for which special clothing will be written off):

As mentioned earlier, the cost of workwear with a useful life of less than a year is written off as expenses immediately at the time of putting it into operation (in our case, to account 20 “Main production”) both in accounting and tax accounting, as a result of which permanent and temporary differences do not arise . For such workwear, the cost repayment method is set to “Repay the cost upon transfer to operation.”

Note! The "disbursement method" specified on the usage assignment card reflects the accounting setting. In tax accounting, the cost is written off as expenses automatically. For workwear with a useful life of less than a year (for which write-off in accounting and tax accounting is carried out simultaneously), the “Useful life” indicator contains auxiliary information for analysis that does not affect the results of the document.

Let's create a use assignment for the boots. As noted earlier, if the useful life of workwear is more than 12 months, then in accounting the cost of such workwear will be written off as expenses gradually throughout the entire useful life in equal shares (linear method), and in tax accounting the write-off is made at a time, resulting in temporary difference.

note! In the purpose of use, it is also possible to indicate the method of paying off the cost “Proportional to the volume of products (works, services)”, but it is not applicable to workwear. It can only be applied to special equipment.

When writing off the cost in proportion to the volume of products (works, services), the amount of repayment of the cost of special equipment is determined based on the natural indicator of the volume of products (works, services) in the reporting period and the ratio of the actual cost of the object of special equipment to the expected volume of output of products (works, services) for the entire expected useful life of the specified object.

The use of the method of writing off the cost in proportion to the volume of products (works, services) is recommended for those types of special equipment, the useful life of which is directly related to the quantity of produced products (works, services), for example, dies, molds, rolling rolls, etc.

Let's also create a use assignment for gloves issued in excess of the norm:

When issuing workwear in excess of the norm, a constant difference (DP) arises in the assessment of expenses, since write-off of workwear is carried out according to accounting data, and in tax accounting, the cost of write-off is not subject to income tax. A permanent difference occurs once in the current period. Thus, when writing off workwear in excess of the norms, the income tax adjustment is made once during the period of issue of workwear.

What do you need to pay attention to when adding a purpose for such workwear?

• In the “Method of repayment of cost”, the option “Repay the cost upon transfer to operation” is indicated, so that in accounting the cost of workwear is immediately charged to expenses (in our case, account 91.02).
• Filling out the “Method of reflecting expenses.”

When adding a new method of reflecting expenses for the selected cost account, be sure to indicate the analytics - “Cost item” or the item “Other income and expenses”, depending on the selected cost account:

The item of other income and expenses acts as “Subconto 1” for account 91.02. Let’s create a new article with the title “Workwear beyond the norm.” When adding a new item, it is important to indicate that in tax accounting, expenses for this item are not accepted when calculating income tax: in the “Acceptance to NU” column, uncheck the box:

As a result of this adjustment in accounting, the cost of workwear will be completely written off to account 91.02 “Other expenses”, and in tax accounting there will be a permanent difference that will affect the calculation of income tax.

As a result of the “Transfer of materials into operation” document, the following transactions will be generated:

Let's analyze the transactions generated when posting the document.

Posting Dt 10.11.1 Kt 10.10 reflects the release of workwear from the warehouse into operation.

The cost of overalls “Overalls”, for which the method of repayment of the cost was established “Repay the cost upon transfer to operation”, is written off in Dt20.01 in full both in accounting and in tax accounting (entry No. 4) in the amount of 1,000 rubles.

The cost of workwear “Rubber boots” with a linear method of repayment of the cost is written off as expenses at a time only in tax accounting in the amount of 500 rubles. At the same time, the occurrence of a taxable temporary difference is recorded in accounts 20.01 and 10.11.1 (entry No. 5). The repayment of the cost of this workwear in accounting and the repayment of the resulting temporary difference will be carried out monthly throughout the entire useful life during the routine operation “Repayment of the cost of workwear and special equipment”.

Gloves that were issued in excess of the norm (entry No. 6) were immediately written off in accounting in full (20 rubles) as other expenses (account 91.02), and in tax accounting a constant difference was formed, with which when calculating income tax tax adjustment will be made.

To control the availability of protective clothing in operation, for the cost of the protective clothing transferred into operation, when posting a document, entries are made in the debit of the off-balance sheet account MTs.02 “Working clothing in operation” (entries No. 7, 8 and 9).

Important! On all balance sheet accounts the equality BU=NU+PR+VR must always be satisfied (except for accounts 90 and 91, where this equality may not be satisfied for the amount of VAT).

To analyze the fulfillment of this requirement, when generating the balance sheet in the report settings, you need to enable “Control” of the fulfillment of this equality:

Repayment of the cost of workwear

Repayment of the cost of workwear is carried out using the regulatory operation “Repayment of the cost of workwear”. Please note that for workwear with a useful life of more than a year, repayment of the cost will be made starting from the month following the month of commissioning. Thus, during the current month, no postings will be generated when performing a routine operation.

We will pay off the cost for the next month (July).

To start a routine operation, you need to go to:

Menu: Accounting, taxes, reporting - Closing the period - Regular operations

As a result of the document, a transaction will be generated to pay off the cost of the boots:

When posting a document to the debit of account 20.01 “Main production” in accounting, the cost of workwear is written off, calculated as follows: 500 rubles. / 24 months = 20.83 rubles per month. The repayment of the taxable temporary difference in the amount of 20.83 rubles that arose at the time of commissioning is also recorded.

Let's return to the month of transfer of workwear into operation and consider what postings will be generated at the close of the month. We will reflect the proceeds from the sale by providing a service worth RUB 11,800. (incl. VAT=18%):

When posting the document, sales revenue and VAT will be reflected:

In our example, there are costs from the commissioning of workwear and revenue from the provision of services. Let's find out how the formed permanent and temporary differences affect the calculation of income tax. To do this, let’s run the “Month Closing” processing.

Menu: Accounting, taxes, reporting – Closing the period – Closing the month

Let’s analyze the entries generated by the regulatory operation “Calculation of income tax”:

From the amount of accounting profit (RUB 8,980), the conditional income tax expense is calculated:

• 8,980 * 20% = 1,796 rub.
• Dt 99.02.1 Kt 68.04.2 RUB 1,796

When putting boots into service (with a useful life of 2 years), the cost of the boots was 500 rubles in tax accounting. In accounting, this cost will be repaid over the useful life (2 years), and therefore, at the time the boots are put into operation, a taxable temporary difference (TDT) in the amount of 500 rubles arises, from which the deferred tax liability is calculated at the end of the month.

Dt 68.04.2 Kt 77,500 rub.*20%=100 rub.

Starting from the month following the month of commissioning, the cost of the boots will be repaid in accounting and the deferred tax liability that arose in the month of commissioning will begin to be repaid. Repayment of the resulting IT will be made over the remaining useful life in equal shares:

Dt 77 Kt 68.04.2 500 rub./24 months*20%=4.17 rub.

Since this month the organization issued special clothing in excess of the norm, a constant difference arose when generating posting Dt 91.02Kt 10.11.1. From the resulting permanent difference, a permanent tax liability (PNO) is calculated in the amount of 20 rubles * 20% = 4 rubles.

Dt 99.02.3 Kt 68.04.2 4 rub.

Calculated income tax in the amount of RUB 1,700. distributed by type of budget: federal and regional:

• 1,700 rub. / 20% * 2% = 170 rub. to the Federal Budget (posting No. 1)
• 1,700 rub. / 20% * 18% = 1,530 rub. to the Regional budget (posting No. 2)
• 170 rub. + 1,530 rub. = 1,700 rub.

Let's consider what transactions will be generated next month. For ease of calculation, we will again reflect sales revenue in the amount of 11,800 rubles. (including VAT=18%).

When carrying out the regulatory operation “Calculation of income tax” for July, the following transactions will be generated:

From the accounting profit (RUB 9,979.15), the conditional income tax expense is calculated (RUB 1,995.83):

• 9,979.15 * 20% = 1,995.83 rub.
• Dt 99.02.1 Kt 68.04.2 RUB 1,995.83

In July, the deferred tax liability Dt 77 Kt 68.04.2 begins to be repaid in the amount of 4.17 rubles. The income tax is adjusted by this amount, which, taking into account the deferred tax liability, amounted to 2,000 rubles.

The calculated income tax in the amount of 2,000 rubles is distributed to the Federal budget (2%) and Regional (18%).

• 2,000 rub. / 20% * 2% = 200 rub. (wiring No. 1)
• 2,000 rub. / 20% * 18% = 1,800 rub. (wiring No. 2)

Postings generated at the close of July will be generated over the next 23 months (until the cost of the boots is repaid), provided that no additional permanent and temporary differences arise.

Help - calculation of tax assets and liabilities

The report “Calculation of Tax Assets and Liabilities” is intended to analyze the amount of permanent and temporary differences in the valuation of assets and liabilities.

The printed form of the report is an accounting document approving the procedure for recognizing permanent and temporary differences in the valuation of assets and liabilities in the month the report was generated.

You can access help via:

Menu: Accounting, taxes, reporting - Closing the period – Closing the month – Certificates and calculations

The information in the report is divided into two blocks:

1. The section concerning permanent differences from which permanent tax assets and liabilities are calculated.
2. A section reflecting temporary differences from which deferred tax assets and liabilities are calculated.

Let's analyze the report data for June. In Figure 24 we see that in June a permanent difference of 20 rubles was recognized, which arose when writing off workwear in excess of the norm (gloves). After closing the month in column 7 of Figure 21, a permanent tax liability was calculated from the resulting permanent difference in the amount of:

Figure 25 reflects the value of the recognized temporary difference in the amount of 500 rubles. from the commissioning of boots, from which the deferred tax liability is calculated:

500 rub. * 20% = 100 rub.

We will generate a certificate of calculation of tax assets and liabilities for July:

As can be seen from Fig. 26, in July, a statement of calculation was generated only in the part “Deferred tax assets and liabilities” (in July the deferred tax liability is repaid).

In the second column of Fig. 26 (“Recognized earlier”) reflects the recognition of a temporary difference in the amount of 500 rubles that arose last month. The recognized taxable temporary difference is repaid monthly in the amount of:

500 rub. / 24 months = 20.83 rub.

Repayment of deferred tax liability:

RUB 20.83 * 2% = 4.17 rub.