Article 517 of the Civil Code of the Russian Federation. Container and packaging (current edition)

To move products, they need to be packaged, i.e. containers that can be used more than once, which will be classified as returnable containers, for which the supplier takes a deposit, which is reimbursed when the container is returned in good working order. Accounting for such packaging is maintained by both the supplier and the buyer. These points (return, terms, etc.) must be reflected in the supply agreement. The movement of containers must be reflected in the primary documents.

Let's look at how organizations keep track of returnable packaging.

Documents reflecting the movement of containers

Returnable packaging is not included in the cost of products sold. Therefore, the organization must highlight it in the primary documents for the supply of products as a separate line. The price of returnable packaging, which the buyer must transfer to the organization in the event of non-return of the packaging, must be indicated in the agreement with the buyer (purchase and sale agreement, supply agreement, etc.).

Acting State Advisor of the Russian Federation, 3rd class S. Razgulin

Returnable packaging (including those with a deposit value) must be reflected in the following documents:

1. agreement for the supply of goods, which stipulates that the goods are supplied in returnable packaging, conditions for its return, payment in the event that the packaging is not returned (deposit value)
2. act of acceptance and transfer of goods, where the quantity, price and cost of packaging are indicated on a separate line
3. act of reconciliation of returnable containers, which reflects the movement of containers between counterparties
4. a certificate for returnable packaging, provided to the buyer within 2 days from the date of delivery and reflecting its quantity, cost and date of return (the certificate may not be provided, but a stamp may be placed on the documents for the shipped products).

Internal movement of returnable containers must be documented with an invoice for internal movement in the TORG-13 form, for example, for packaging goods (if the enterprise uses unified forms or independently developed and approved documents), where its value is reflected in accounting prices or at the actual cost of the container. The invoice is signed by the MOL of both parties and transferred to the accounting department.

In accounting, container transactions are reflected in the analytical accounts of subaccounts of account 41, and in the case of pledged containers - in off-balance sheet account 002.

BASIC: non-returnable packaging

When calculating income tax, take into account the cost of non-returnable packaging in the cost of materials (goods) that were received by the organization in this container (clause 3 of Article 254 of the Tax Code of the Russian Federation).

An example of how the receipt of non-returnable packaging is reflected in accounting and tax purposes. The organization pays the cost of the packaging separately, and it does not plan to use it in the future. The organization applies a general taxation system

LLC "Proizvodstvennaya" is engaged in the production of meat and sausage products. In May, the organization purchased raw materials for production. In the same month, Master fully paid the supplier for raw materials. The raw materials arrived at the organization in plastic packaging, the cost of which is paid separately by the “Master”. Polyethylene packaging is single-use packaging, which means it is non-returnable. The contract does not contain conditions for returning the packaging.

In shipping documents, the cost of packaging is highlighted as a separate line. In accordance with these documents, the cost of raw materials is 7080 rubles. (including VAT - 1080 rubles), packaging cost - 590 rubles. (including VAT - 90 rubles).

Since the packaging is non-returnable and the organization does not plan to use it, the accountant included its cost in the cost of purchased raw materials. At the same time, the accountant made the following entries.

May:

Debit 10-1 Credit 60 – 6500 rub. (7080 rub. – 1080 rub. + 590 rub. – 90 rub.) – raw materials in containers are capitalized;

Debit 19 Credit 60 – 1170 rub. (1080 rub. + 90 rub.) – VAT on purchased materials in containers is taken into account;

Debit 60 Credit 51 – 7670 rub. (RUB 7,080 + RUB 590) – payment is transferred to the supplier.

When calculating income tax for May, Master's accountant took into account the cost of non-returnable packaging (500 rubles) and raw materials (6,000 rubles) as part of material expenses.

Situation: is it necessary to take into account the cost of non-returnable packaging received along with materials (goods) when calculating income tax? The organization does not pay separately for the cost of packaging. The organization plans to use the packaging in production or sell it.

No no need.

Containers, the cost of which is included in the total cost of materials (goods) and which the organization plans to use in the future, cannot be regarded as received free of charge (Clause 2 of Article 248 of the Tax Code of the Russian Federation). This means that the market value at which such packaging is accepted for accounting cannot be taken into account as part of non-operating income on the basis of paragraph 8 of Article 250 of the Tax Code of the Russian Federation.

Thus, the cost of packaging, recognized as income in accounting, is not taken into account as income in tax accounting. Therefore, a permanent difference is formed in accounting, which leads to the emergence of a permanent tax asset (clauses 4, 7 of PBU 18/02). In this case, do the wiring:

Debit 68 subaccount “Calculations for income tax” Credit 99

– reflects a permanent tax asset on income that does not increase taxable profit.

At the time of sale or transfer of containers for production, do not take their cost into account as expenses. This is explained by the fact that it has already been taken into account as part of material costs when purchasing materials (goods) in such containers (clause 3 of Article 254 of the Tax Code of the Russian Federation). Moreover, if an organization plans to sell containers, when calculating income tax, take into account only the income from this operation (clause 1 of Article 248 of the Tax Code of the Russian Federation).

Accounting procedure for returnable packaging

Receipts from the seller of containers that are reused must be accounted for in Debit 41, subaccount Container and Credit in account 60 or account 76 for the actual purchase costs excluding VAT. In case of receipt of a large volume of containers of different types and at different prices, it is recommended to use accounting prices, which can be contractual, planned and calculated, etc., which a trade organization can set independently for a long period of time, and deviations from the actual cost of containers are written off as other income or expenses as financial results.

In payment documents, returnable packaging is reflected as a separate line at the price established by the contract, the cost of which is not included in the sales price of the goods.

Provided that the returnable container is transferred as collateral, the price in the payment documents is indicated as the collateral value of the container. According to the terms of the contract, in case of untimely return of the container, which is under security, the seller may reduce the amount of return of the security deposit or not return it if it is lost, damaged, etc.

Important! Returnable packaging must be taken into account at the collateral value reflected in the contract.

Accounting for non-returnable packaging

Accounting for non-returnable packaging depends on whether its cost is included in the cost of materials (goods) or whether the organization pays for the packaging separately.

If the cost of the container is not highlighted separately, it is not necessary to take it into account separately, since it forms the cost of materials (goods) that were received in this container (clause 63 of the Methodological Instructions, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n, clause 6 PBU 5/01).

However, if an organization plans to use packaging in its activities or sell it, it must be taken into account at the market price as part of the organization’s other income. Determine the market price based on the amount that can be received from the sale of this container (paragraph 2, clause 9 of PBU 5/01). Take into account the packaging at the time of receipt of materials (goods) that were received in this container (clause 178 of the Methodological Instructions, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n).

Do the following wiring:

Debit 10-4 (41-3) Credit 91-1

– packaging has been capitalized, the cost of which the organization does not pay.

This procedure is established in paragraphs 42, 44, 178 of the Methodological Instructions, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n, and the Instructions for the Chart of Accounts.

The contract may provide that the organization must pay for non-returnable packaging separately from the materials (goods) received in it. In this case, consider the container at the actual cost. Determine the actual cost of the container received based on the data from the primary documents. The name, quantity and cost of the container must be highlighted as a separate line in shipping documents (for example, in a payment request, invoice, waybill, etc.). Also, containers can be received on the basis of a separate primary document. This procedure is established in paragraphs 42, 44, 178 of the Methodological Instructions, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n. In this case, reflect the receipt of non-returnable packaging with the following entries:

Debit 10-4 (41-3) Credit 60 (76)

– packaging has been capitalized, the cost of which is paid separately by the organization;

Debit 19 Credit 60 (76)

– VAT on purchased packaging is taken into account.

If the organization does not plan to further use non-returnable packaging, the cost of which was paid separately, take it into account along with the materials (goods) purchased in it (clause 178 of the Methodological Instructions, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n). In this case, do the wiring:

Debit 10-1 (41-1) Credit 60 (76)

– materials (goods) in containers are capitalized;

Debit 19 Credit 60 (76)

– VAT on purchased materials (goods) in containers is taken into account.

This procedure is established in the Instructions for the chart of accounts (accounts 10, 41, 19).

An example of reflecting transactions with returnable packaging

Alpha and Omega LLC shipped goods to Beta and Gamma LLC in returnable packaging - 50 pieces of plastic boxes. The deposit price of 1 box is 100 rubles. Based on the contract, within 10 days from the date of transfer of the goods, Beta and Gamma LLC is obliged to return the container. In fact, 45 boxes were returned, 5 boxes were lost.

Reflection of returnable packaging by the Supplier Alpha and Omega LLC (only for operations involving the movement of returnable packaging):

The buyer of Beta and Gamma LLC reflected:

If it is necessary to repair the container, then such expenses must be taken into account by the supplier in trading organizations in account 44 Sales expenses, and then written off from this account 44 to Debit 91 subaccount Other expenses.

Tax accounting of returnable packaging

Operations with returnable packaging are not sales turnover. Except when the goods are sold directly with packaging, then its cost must be included in the price of the goods and subject to VAT at the rate of the goods; in other cases, the packaging must be reflected separately.

Thus, the documents must indicate: “Deposit value of returnable returnable packaging, excluding VAT.” When selling goods in returnable containers, the deposit on the container, which must be returned to the seller, is not included in the tax base in accordance with clause 7 of Art. 154 Tax Code of the Russian Federation. That is, VAT does not need to be charged on the amount of the deposit of returnable packaging that is transferred to the buyer. In this regard, it is important to provide in contracts the procedure for making payments for returnable packaging at deposit prices, in the amount of the accounting value of the packaging from the supplier. The deposit value must ensure the return of the packaging. therefore the supplier collects a deposit from the buyer. Expenses for operations with containers must be taken into account in non-operating expenses based on paragraphs. 12 clause 1 art. 265 Tax Code of the Russian Federation.

If the returnable packaging at the deposit prices is not returned to the seller, then the amount remains with the seller and the ownership of the container passes to the buyer. This means that the sale must be reflected and VAT must be charged by the supplier. If the container is sold at a deposit value including VAT, which must be specified in the contract, then VAT must be calculated at a rate of 18/118%, and provided that the deposit value is without VAT, then a tax rate of 18% must be applied.

Also, an invoice is issued in 2 copies for the sold containers. The first is transferred to the buyer, and the second remains with the seller and is recorded in the sales book. In the same quarter, the amount of VAT reflected by the packaging supplier can be deducted. To do this, you need to separate it from the cost of the container using reversal postings.

Definition and classification of containers

The definition of containers and packaging is found in GOST 17527-2020:

• A container is a product or part of a package that is intended to contain products.
• Packaging is a product that is intended to house, protect, move, deliver, store, transport and display goods (raw materials and finished products), used either by the manufacturer, user or consumer, or by the processor, assembler or other intermediary.

According to the GOST definition of the term “Container”, it remains unchanged, but if changes are made to existing regulations, the term must be replaced by “Packaging”.

Let us remind you that the container can be:

• disposable - used once and cannot be returned to the supplier (paper containers, cardboard packaging);
• reusable - does not lose its properties and can be reused (wooden, metal, plastic). Returned to the supplier, unless otherwise specified in the supply agreement;
• exchange - paid by the buyer only upon the first delivery; on subsequent deliveries, the buyer exchanges his empty containers for containers with goods, but pays only for the goods. An example is water supplied in bottles.

Answers to common questions

Question No. 1 : How can the buyer reflect returnable packaging in accounting on off-balance sheet accounts?

Answer : Returnable packaging should not be included in the cost of products and its cost is highlighted in the primary documents as a separate line. The price of returnable packaging (deposit) is determined by the contract and the buyer transfers it to the supplier in case of non-return of the packaging. The supply agreement may provide that in order to fulfill the obligation to return the packaging, the organization is required to pay a deposit. Received containers are accounted for at the collateral value established in the contract. You need to make the following wiring:

If the organization does not return the container (violates the contract), then the deposit is not returned and the amount of the deposit is considered as the purchased container. The following transactions are made:

Returnable packaging is not a product for transactions subject to VAT (for resale) and VAT amounts are not accepted for deduction, but are included in the cost of the packaging. If the buyer returns the returnable container, the amount of the deposit does not increase the VAT base.

Collateral container. Accounting Features

The contract for the supply of building materials may provide for the return of containers to the supplier. However, to ensure returns, the supplier usually sets security prices. The article describes how an accountant of a construction company can record transactions related to the turnover of returnable packaging.

Legal aspects

In most cases, when a contract includes a provision for the return of packaging to the supplier, we are talking about so-called reusable packaging. That is, about property that can be used repeatedly (for example, wooden construction pallets or pallets). The general rule directly provides that the buyer is obliged to return such containers to the supplier (Article 517 of the Civil Code of the Russian Federation). And the contract often specifies that the container must be returned in good condition, suitable for reuse. A contract for the supply of construction materials may contain a condition that for reusable containers the supplier will charge the buyer a deposit (in excess of the cost of materials), which will be returned to the buyer after receiving empty containers from him in good condition. The amount of the collateral value is also determined in the contract (or in the specification for it). It should be noted that the establishment of deposit prices for reusable containers is fully consistent with the norms of civil legislation. After all, the parties have the right to include in the contract any conditions that do not contradict the law (clause 4 of Article 421 of the Civil Code of the Russian Federation).

Accounting

The procedure for recording transactions with containers is defined in section 3 of the Guidelines for accounting of inventories (hereinafter referred to as the Guidelines).
The document was approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n.
ACCOUNTING FOR COLLATERAL

To account for settlements with the supplier for the collateral value of containers, you can use account 76 “Settlements with various debtors and creditors”.
Since the listed amount of the deposit for reusable packaging is not an expense for the buyer (it is a security payment), the construction company must reflect it in accounts receivable based on paragraph 16 of PBU 10/99: DEBIT 76 subaccount “Calculations for the deposit value of containers” CREDIT 51
- transferred the supplier pledges the value of the packaging to secure the obligation to return it.
When the container is returned to the supplier in good condition, the buyer is reimbursed its cost at the deposit prices. DEBIT 51 CREDIT 76 subaccount “Calculations for the deposit value of containers”
- the deposit amount was returned.

RECEIPT AND RETURN OF CONTAINER

The cost of packaging must be reflected in payment documents (invoices, etc.) separately from the cost of goods packaged in it.
At the same time, paragraph 183 of the Methodological Instructions directly states that the buyer takes into account the received containers at deposit prices in a separate subaccount of account 10 “Materials”, for example: DEBIT 10 subaccount “Pledge containers” CREDIT 76 subaccount “Calculations for the deposit value of containers”
- reusable containers are capitalized at deposit prices.
The return of containers is reflected in the reverse entry: DEBIT 76 subaccount “Calculations for the deposit value of containers” CREDIT 10 subaccount “Deposit containers”
- the reusable containers are returned to the supplier. By analogy with the explanations given to the supplier in the letter of the Ministry of Finance of Russia dated May 14, 2002 No. 16-00-14/177, the use of sales accounts by the buyer in this case is inappropriate. According to the author, the method of accounting for containers on account 10 is not entirely convenient. The fact is that ownership of reusable containers subject to return to the supplier does not pass to the buyer. And if so, it is more correct to account for the received containers on off-balance sheet account 002 “Inventory assets accepted for safekeeping” - separately from your own property. This is precisely the procedure provided for in paragraph 2 of Article 8 of the Federal Law of November 21, 1996 No. 129-FZ. Therefore, an organization can approve in its accounting policy a method of accounting for returnable containers of its choice (clauses 2, 4 of PBU 1/2008, approved by order of the Ministry of Finance of Russia dated October 6, 2008 No. 106n). Reflecting the collateral packaging on the balance sheet will not only simplify accounting, but will also avoid unnecessary questions from tax authorities about why the value of the disposed property was not posted through the sales account (other income and expenses).

Tax accounting

There are also some peculiarities when taxing transactions with pledged containers.
Value added tax.
Please note: in this case (if the contract stipulates that the reusable packaging must be returned to the seller), the supplier does not sell the returnable packaging to the buyer, that is, does not charge VAT on its deposit value (clause 7 of Article 154 of the Tax Code of the Russian Federation).
Therefore, a construction company, when purchasing materials in secured containers, deducts VAT only on the cost of materials in the usual manner if there is an invoice. Since, as we have already said, such packaging does not become the property of the buyer, its return to the supplier is not a sale for the construction company. Consequently, she, like the supplier, does not have an object of VAT taxation (subclause 1, clause 1, article 146, clause 1, article 39 of the Tax Code of the Russian Federation). This point is explained in the letter of the Ministry of Finance of Russia dated March 21, 2007 No. 03-07-15/36, however, for suppliers, but by analogy the accounting principle can be extended to the buyer. Income tax.
Property transferred as collateral is not recognized as expenses in tax accounting (Clause 32, Article 270 of the Tax Code of the Russian Federation).
Consequently, the construction organization does not take into account the deposit amount when taxing profits. EXAMPLE 1
CJSC Stroyremont entered into an agreement with LLC Komplekt for the purchase of 10 pallets of drywall (50 sheets each). The cost of one sheet is 177 rubles. (including VAT - 27 rubles). The total amount of the contract is 88,500 rubles. (including VAT - 13,500 rubles). According to the agreement, the buyer is obliged to return the container (10 pallets) in good condition to the supplier within a specified period of time (a deposit price is set for it - 250 rubles per pallet). On March 17, 2010, ZAO Stroyremont transferred the amount of the deposit for returnable packaging to the supplier. On March 25, the materials were received and paid for on the same day. On March 29, the serviceable container was returned to Komplekt LLC. On March 31, 2010, the supplier returned the deposit price to the buyer. The accountant of Stroyremont CJSC reflected these transactions in accounting as follows. March 17:
DEBIT 76 subaccount “Calculations for the collateral value of containers” CREDIT 51
- 2500 rubles.
(250 rub. x 10 pcs.) - the deposit cost of the container is transferred to the supplier. March 25: DEBIT 10 CREDIT 60
- 75,000 rub.
(88,500 - 13,500) - materials accepted for accounting; DEBIT 19 CREDIT 60
- 13,500 rub.
— VAT on materials is allocated; DEBIT 68 subaccount “Calculations for VAT” CREDIT 19
- 13,500 rub.
— accepted for deduction of VAT on materials; DEBIT 002
- 2500 rub.
(250 rub. x 10 pcs.) - containers subject to return to the supplier are accepted for accounting at the collateral value; DEBIT 60 CREDIT 51
- 88,500 rub.
— materials received have been paid for. March 29: CREDIT 002
- 2500 rub.
— the container was returned to the supplier. March 31: DEBIT 51 CREDIT 76 subaccount “Calculations for the collateral value of containers”
- 2500 rubles. — the supplier’s return of the deposit amount is reflected.

If the container is not returned...

Even if the return of packaging is provided for in the contract, it happens in life that this condition is not always met. There are two possible situations here: - the container was not returned to the supplier by mutual agreement of the parties; — the container was not returned due to the fault of the construction company (due to damage, loss, etc.). Let's consider both options.

NO REFUND AGREED

If the container was not returned to the supplier, it is considered that the buyer purchased it at the deposit price. And if so, the collateral value of the container transferred to the supplier will be an expense for the construction company for its acquisition (both in accounting and tax accounting). Moreover, if the parties draw up documents confirming that the container remains the property of the buyer, and the supplier issues an invoice for it, the “input” VAT presented by the supplier can be deducted by the construction company in the generally established manner. There are two points of view regarding the amount of value added tax in this case: - since, as noted above, the tax is not included in the deposit value of the container, the supplier must present it in addition to the price (at a rate of 18%); — the tax is calculated based on the amount of payment (at the rate of 18/118). There are no official explanations. According to the author, the second option should be used - on the basis of paragraph 4 of Article 164 of the Tax Code of the Russian Federation. Additional arguments are as follows. Initially, it is assumed that returnable packaging is not sold, but must be returned. At the same time, by setting deposit prices for containers, the supplier includes all possible risks (including the likelihood of paying taxes in the event of non-return of the container by the buyer). In addition, the parties are free to enter into an agreement and can establish that the amount remaining at the disposal of the supplier if the buyer does not return the container is the final cost of the container (including VAT).

This is the option that is most often encountered in practice. Of course, the supplier can, if the buyer fails to return the container, issue him an invoice, adding VAT to the deposit value of the container. But in reality, this situation is much less likely, since the buyer, most likely, simply does not want to pay extra. Although it cannot be completely excluded, say, if the buyer is interested in a deduction, because if the container is not returned (when no additional agreements are drawn up to transfer it into the buyer’s ownership), the supplier is not obliged to issue him an invoice. EXAMPLE 2

Let's return to example 1, but slightly change its conditions. Let's assume that, at the buyer's request, the parties agreed that the packaging will not be returned. On March 29, 2010, a corresponding addition to the supply agreement was signed, according to which the container remains the property of Stroyremont CJSC. In addition, Komplekt LLC issued an invoice to the buyer for the containers transferred to him in the amount of 2,500 rubles. (including VAT - 381.36 rubles). The accountant of Stroyremont CJSC wrote down on March 29, 2010:

CREDIT 002

— 2500 rub. — the cost of the collateral packaging is written off; DEBIT 10 subaccount “Containers and packaging materials” CREDIT 76 subaccount “Calculations for the collateral value of containers”

— 2118.64 rub.
(2500 - 381.36) - containers (10 pallets) consisting of own materials were capitalized; DEBIT 19 CREDIT 76 subaccount “Calculations for the collateral value of containers”
- 381.36 rubles.
— VAT is allocated from the cost of packaging based on the invoice received from the supplier; DEBIT 68 subaccount “Calculations for VAT” CREDIT 19
- 381.36 rubles. — VAT is accepted for deduction from the cost of packaging. Subsequently, the cost of the container, recorded on account 10, will be written off as expenses for the construction organization (depending on the purposes of its further use).

NO REFUNDS POSSIBLE

The container may simply be lost, damaged, that is, out of stock.
In this situation, the deposit amount will not be returned to the buyer (construction company). In addition, the contract may provide for additional sanctions for failure to fulfill obligations to return the deposit container. In accounting and tax accounting, the corresponding expenses must be written off either at the expense of the guilty parties, or - in their absence or if collection is refused - as other (non-operating) expenses, respectively. EXAMPLE 3
Let us again use the conditions of example 1, supplementing them. Due to flooding of the warehouse, the pallets were irreparably damaged. The supplier did not return the deposit amount. The agreement provided for additional sanctions for failure to fulfill obligations to return the collateral container - 20 percent of its collateral value. In our case, it is 500 rubles. (RUB 2,500 x 20%). The buyer of the sanction recognized and transferred the specified amount to the supplier's bank account. Let's consider how the corresponding transactions were reflected in the accounting of ZAO Stroyremont (in the presence of culprits and in their absence). Option 1.

The head of the company's warehouse, Lapin A.A., was found guilty of damaging property.
— he did not take measures in time to move the pallets to a safe place. Lapin admitted his guilt, and the amount of losses caused to the company was recovered from him (the collateral value of the container and penalties). The entries will be as follows: CREDIT 002
- 2500 rubles.
— the disposal of damaged containers is reflected; DEBIT 73 subaccount “Calculations for the recovery of material damage” CREDIT 76 subaccount “Calculations for the collateral value of containers”
- 2500 rubles.
- the security deposit is written off at the expense of the guilty person; DEBIT 73 subaccount “Settlements for the recovery of material damage” CREDIT 76 subaccount “Settlements for claims”
- 500 rubles.
— the obligation of the guilty person to pay a penalty is reflected; DEBIT 76 subaccount “Calculations for claims” CREDIT 51
- 500 rub.
— the penalty was transferred to the supplier; DEBIT 50 (70) CREDIT 73 subaccount “Calculations for the recovery of material damage”
- 3000 rubles.
(2500 + 500) - the withheld amount of damage caused. Option 2.
Those responsible for the damage to the container have not been identified.
A commission created by the company came to the conclusion that the container was lost as a result of emergency circumstances. The following entries were made in the accounting: CREDIT 002
- 2500 rubles.
— the disposal of damaged containers is reflected; DEBIT 91 subaccount “Other expenses” CREDIT 76 subaccount “Calculations for the collateral value of containers”
- 2500 rubles.
— the collateral amount has been written off; DEBIT 91 subaccount “Other expenses” CREDIT 76 subaccount “Settlements on claims”
- 500 rubles.
- the buyer recognized the penalty; DEBIT 76 subaccount “Calculations for claims” CREDIT 51
- 500 rub. — the amount of the penalty is transferred to the supplier. Please note: in order for a company in such a situation (in the absence of culprits) to be able to easily take into account the write-off of the security deposit and penalties to reduce taxable profit, in addition to the commission’s report, additional supporting documents will be required (for example, a certificate from the Ministry of Emergency Situations or utility services about the fact of flooding of the warehouse). These costs are included in non-operating expenses on the basis of subparagraphs 12, 13 of paragraph 1 of Article 265 of the Tax Code of the Russian Federation.

The article was published in the journal “Accounting in Construction” No. 5, May 2010.

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