Duplicate functions of employees: controversial expense accounting

Accounting for third party services

Services of third-party organizations are a type of activity that does not have a material expression; the result of the service is sold and consumed immediately in the process of the organization’s economic activities (clause 5 of Article 38 of the Tax Code of the Russian Federation). If there is a material component, then this is work (clause 4 of Article 38 of the Tax Code of the Russian Federation):

In accounting, an organization can write off all direct expenses only for services (Letter of the Ministry of Finance of Russia dated February 22, 2007 N 03-03-06/1/114).

The primary accounting documents confirming the receipt of services from third-party organizations are:

• Service agreement;
• Certificate of services rendered, signed by the customer and the contractor;
• Invoice received.

Services provided by third parties may include:

• Communication services (discussed in example 1);
• Pre-sale preparation services (discussed in example 2);
• Cash register maintenance services (discussed in example 3);
• Housing and communal services;
• Storage services;
• Consulting services;
• Transport services;
• Training services;
• Auditing services;
• Legal services;
• Real estate services and so on.

Standard accounting entries for services received from third parties:

Standard accounting entries when receiving services free of charge:

Get 267 video lessons on 1C for free:

• Free video tutorial on 1C Accounting 8.3 and 8.2;
• Tutorial on the new version of 1C ZUP 3.0;
• Good course on 1C Trade Management 11.

A sample contract for the provision of services free of charge can be downloaded here ˃˃˃

Legal services

Let us note that the dispute over accounting for the costs of legal services when the staff has its own lawyers has been taking place for a long time. The Ministry of Finance of Russia in letter dated December 6, 2006 No. 03-03-04/2/257 noted that the services of third-party legal entities will be taken into account for profit tax purposes, provided that they do not duplicate the responsibilities established for their own service. The established arbitration practice refutes this opinion, and judges accept the position of organizations in their decisions.

The decision of the Presidium of the Supreme Arbitration Court of the Russian Federation in Resolution No. 14616/07 of March 18, 2008 is indicative; in the future, in such cases, the courts will most likely take a similar position. It examines the situation when the expenses incurred by the company for legal services were recognized by the tax authorities as unjustified on the grounds that the company structure has a legal service that performs similar functions. However, the judges noted that the expenses caused by the need for the organization to carry out its activities, based on the current tax legislation, presuppose their recognition as economically justified (justified). At the same time, the Tax Code does not contain provisions allowing tax authorities to evaluate expenses incurred by an organization from the standpoint of their economic feasibility, rationality and efficiency. Thus, the Presidium of the Supreme Arbitration Court indicated: the inspectorate and the courts had no reason to consider the costs incurred by the company for legal services to be economically unjustified on the grounds that its structure has a service that performs similar functions.

In the resolution of the Federal Antimonopoly Service of the West Siberian District dated February 5, 2007 No. F04-9351/2006 (30550-A27-15), the costs of paying for legal services were recognized as economically justified, since the staff of the in-house legal department was not fully staffed.

The tax authority's argument that legal services are not economically justified, citing the presence of its own lawyers on its staff, was rejected. Since the court found that during the period of validity of contracts for the provision of legal services, full-time employees were on vacation, business trips, and on sick leave, one of the two staff positions in the legal support department was vacant. Therefore, the costs are rightfully included as expenses.

In the resolution of the Federal Antimonopoly Service of the North-Western District dated December 24, 2007 No. A42-1199/2007, the arbitrators recognized that the costs of paying for legal services are economically justified regardless of whether the company has a legal adviser on staff.

Concept and types of services

Services are a type of activity that does not have a material expression, the results of which are sold and consumed in the process of economic activity of the enterprise (Clause 5 of Article 38 of the Tax Code of the Russian Federation).

Services exist in a wide variety, in particular:

• informational;
• audit;
• transport;
• storage;
• consulting;
• real estate agents;
• communications;
• training, etc.

In accounting, all services are included in costs based on primary accounting documents.

The main primary documents confirming the execution of services are:

1. Agreement.
2. Certificate of completion of work or other document confirming acceptance of services.

IMPORTANT! The Ministry of Finance believes that if the agreement does not provide for a clause on drawing up an act, then it needs to be drawn up only in cases provided for by law (letter dated November 13, 2009 No. 03-03-06/1/750). The Civil Code obliges to draw up an act confirming the acceptance of work only in the case of a construction contract (Article 720 of the Civil Code of the Russian Federation).

The procedure for concluding and terms of the contract for the provision of services are regulated by Ch. 37–41, 47–49, 51, 52 Civil Code of the Russian Federation. The main actors in the contract are the contractor and the customer of the services. Let's look at the accounting procedures for each of them.

Briefings for contractor employees

The next important factor is the conduct of briefings.

Most Customers consider their implementation to be the sole responsibility of the Contractor and believe that this activity on their part places “unnecessary responsibility” on them. Therefore, they categorically refuse to provide training to contractors, citing the fact that they do not want to be held responsible for the Contractor’s employees if these employees violate safety rules, which leads to injury, death or occupational disease.

To understand this issue, you need to refer to the Resolution of the Ministry of Labor and Social Development No. 1/29 “On approval of the Procedure for training in labor protection and testing knowledge of labor protection requirements for employees of organizations.” Clause 2.1.2. which reads:

All persons hired, as well as workers seconded to the organization and employees of third-party organizations performing work in a designated area, students of educational institutions of appropriate levels, undergoing practical training in the organization, and other persons participating in the production activities of the organization, undergo induction in the prescribed manner instruction conducted by a labor protection specialist or an employee who is assigned these responsibilities by order of the employer (or a person authorized by him).

Thus, if a contractor is performing work on the territory of your organization, you must conduct induction training for its employees.

This is a legal requirement that must be fulfilled. In this case, do any risks arise for the Customer if the employee violates the safety requirements announced to him during the introductory briefing? The answer is no.

Let's consider a typical situation. An employee of a contracting organization was moving around the warehouse, heading to the canteen, and was hit by the Customer's forklift. As a result of this incident, a contractor employee suffered a broken leg. Let's compare two scenarios.

Option No. 1. The customer conducted an introductory briefing for the contractor’s employees.

Conducting introductory briefings for contractors implies voicing all the risks present on the Customer’s territory where the work will be performed. One of the important points is to familiarize workers with ways of safe movement. Warehouses where unloading and loading equipment operate are places of increased danger, so there are special markings on the floor separating the paths of movement of equipment and workers throughout the warehouse.

During the introductory briefing, the contractor's employees are told about these markings and shown the paths along which it is safe to travel. In fact, they are told where they can and cannot walk.

In the situation we are considering, the worker was hit by a forklift, which allows us to conclude that he was moving along the path of movement of the equipment, and not along the markings intended for workers. That is, the contractor’s employee violated the safety requirements announced by the Customer during the introductory briefing.

Is it the Customer's fault? Obviously not. For his part, he did everything that the law required of him. The markings have been applied, that is, safe working conditions have been ensured, and travel routes have been brought to the attention of contractor employees.

Direct provision of control over compliance with labor protection requirements is already the responsibility of the employee’s direct employer, that is, the contractor.

Option No. 2. The customer did not conduct induction training for the contractor’s employees.

During the investigation of the accident we are considering, the GIT inspector will ask the injured employee the first question about how he ended up in the path of the equipment. The employee will directly answer that he was heading to the cafeteria.

And the next question will be whether the ways of safe movement were announced to him. Of course, after a negative answer, the employee’s guilt for violating labor protection requirements will be removed.

How could he violate something he didn't know? After all, they didn’t tell him or show him where he could move without risking his life and health.

Who should bring this information to him? First of all, the employer, but this object does not belong to him, and he, in principle, cannot know all the organizational aspects. Indeed, within the framework of the contract, he must only provide a service or perform work in this territory of the Customer.

Yes, the Contractor will certainly be responsible for the employee, since he is his employer. However, in this situation, the Customer will not be able to escape responsibility in accordance with Resolution 1/29. For legal entities, this threatens with a fine of 100 to 130 thousand rubles.

Thus, conducting an introductory briefing does not impose any additional responsibility on the Customer, but on the contrary, for the most part removes it.

Allows you to protect yourself from unscrupulous employees of contractors who neglect safety requirements. Very often, workers getting injured is a consequence of their conscious decision to violate safety requirements.

For example, in the situation discussed in this article as an example, the cause of injury could have been the negligence of an employee. He could take a shortcut to the canteen or move with headphones on without hearing the warning signal from the equipment, which, for example, could back up, and the employee was in the driver’s “blind spot.” However, despite the employee’s guilt, if induction training is not carried out, the Customer will be responsible for his absence and will receive a fine.

Features of the service sector

The service sector is the production and sale of intangible goods. Consumers here can be a variety of entities - not only “ordinary” individuals, but also organizations, individual entrepreneurs or government agencies.

A service is any result obtained from the interaction between a supplier and a consumer. This could be, for example:

1. Training is an educational service.
2. Transmission of useful information is a consulting service.
3. Treatment or prevention of diseases is a medical service.
4. Providing the right to use property – rental service.
5. Delivery of passengers or cargo is a transport service.

Services have important features that distinguish them from goods:

• Intangibility – the service cannot be “touched”, verified by touch.
• Individual character - the service is provided to a specific consumer or a specific group of consumers.
• Impossibility of storage and transportation – the service cannot be stored or transported.
• Strict relationship between production and consumption of services in time and space.

When maintaining accounting records, you need to take into account the features of the service sector as a type of business:

• A request for a service always occurs before its production.
• There is an inextricable link between demand and consumption of services.
• The service cannot be resold.

But the Ministry of Finance and the Federal Tax Service are against...

However, in practice, an approach has developed according to which the taxpayer has the right to classify specific “production” costs as indirect costs only if there is no real possibility of including them in direct costs. This conclusion is contained in many letters from officials (letters of the Ministry of Finance of Russia dated June 26, 2020 No. 03-03-07/55268, dated September 5, 2018 No. 03-03-06/1/63428, dated December 8, 2017 No. 03-03-06/ 1/81943, dated July 20, 2017 No. 03-03-06/1/46286, Federal Tax Service of Russia dated July 12, 2019 No. KCh-4-7/13613, dated February 24, 2011 No. KE-4-3/ [email protected] ) .

Although in their earlier explanations the department, answering in the affirmative to the question about classifying material costs determined in accordance with subparagraph as indirect costs. 6 clause 1 art. 254 of the Tax Code of the Russian Federation, did not specify that this is possible only if there is no real opportunity to include costs in direct expenses (Letters of the Ministry of Finance of the Russian Federation dated November 13, 2010 No. 03-03-05/251, dated October 9, 2012 No. 03-03-06/ 1/531, UMNS for Moscow dated 04/08/2004 No. 26-12/31775).

Considering that more recent clarifications contain an additional condition, organizations that decide to classify the services of processing companies as indirect expenses face tax risks.

Accordingly, the question arises: is it possible to defend one’s position in court?

Tax accounting of expenses associated with the performance of work (provision of services)

- other expenses incurred.
A complete list of expenses incurred by Mostek LLC in September 2002 is presented in table. 1.

Table 1

Register of company expenses incurred in the current month

Mostek LLC signed an acceptance certificate for the services provided with the organization servicing the garage premises in September 2002.

Utility costs are indirect expenses for this month, since by virtue of clause 2 of Art. 272 of the Tax Code of the Russian Federation, the date of implementation of this type of expense is the moment the taxpayer signs the act of acceptance and transfer of services (work) of a production nature.

The rent of 150,000 rubles transferred to the lessor for September-November 2002 cannot be included in full in the indirect expenses of September, since September accounts for 50,000 rubles. (RUB 150,000: 3 months).

Based on the principle of uniform recognition of income and expenses in September, the following can be included in indirect expenses:

— costs for purchasing a license — 4,000 rubles. (RUB 48,000: 12 months);

— costs of carrying out an advertising campaign — 35,000 rubles. (RUB 140,000: 4 months).

Indirect expenses of September, total - 300,000 rubles. (RUB 20,000 + RUB 120,000 + RUB 42,720 + RUB 28,280 + RUB 50,000 + RUB 4,000 + RUB 35,000).

The company's tax policy stipulates that the volume of cargo transportation services provided is determined in kilometers. At the same time, the concluded contracts indicate that calculations are made based on the cost per 1 km of run.

According to concluded agreements with customers, the scope of work of Mostek LLC is:

— JSC “Akson” — 7500 km;

— LLC “Valerie” — 50,000 km;

— Deimos LLC — 15,000 km;

— JSC “Kombi” — 40,000 km.

In September, acceptance certificates were signed for those provided (7,500 km) and Deimos LLC (15,000 km).

Work for other customers was not completed to the full extent that was provided for in the contracts: for Valeri LLC - 22,500 km (27,500 km remained), for Combi OJSC only 5,000 km (35,000 km remained).

In table Figure 2 shows the procedure for distributing direct expenses (page 4 of the company's expense register) for completed and unfinished orders.

Percentage in gr. 5 tables 2 is the ratio of the volume of services provided to the customer to the total volume of work performed in the current month - 50,000 km (page 5, group 4, table 2). Direct costs for a separate order (column 7 or are calculated as the product of all direct costs of the month (200,000 rubles) and the percentage of the volume of work in the total volume of work.

table 2

Register for calculating direct costs attributable to unfinished orders

Expenses taken into account for taxation consist of direct (90,000 rubles) (page 5, group 7, table 2) and indirect (300,000 rubles) expenses.

When submitting reports for the nine months of 2002, Mostek LLC will submit an income tax return to the tax authority[6], in sheet 02 of which, on line 020, the amount of expenses that reduce the amount of income from sales will be indicated - 390,000 rubles.
(90,000 rub. + 300,000 rub.). Accounting for the volume of work not completed in previous months
When calculating direct expenses attributable to unfinished work (services) at the end of the current month, taxpayers must take into account not only direct expenses (both at the beginning of the month and those incurred in the current month). When calculating the share of unfinished orders in the total volume of work performed by the taxpayer, it is necessary to take into account the volume of work at the beginning of the month in which the calculation is made.

Example 2

Let's use the data from example 1.

Let's assume that in October 2002 the transport company entered into contracts with new customers - Matra CJSC, Protos LLC, Santal JSC. In the same month, road transportation services were provided to new customers and cargo transportation work continued for Valeri LLC and Combi OJSC. Direct expenses of Mostek LLC in October amounted to 400,000 rubles.

Based on the concluded contracts, the scope of work of Mostek LLC is:

— JSC “Matra” — 60,000 km;

— Protos LLC — 21,000 km;

— JSC “Santal” — 12,000 km.

In October, acceptance certificates for services provided by Protos LLC were completed and signed. Services for other customers were not completed to the full extent provided for in the contracts: for LLC Valeri - 24,000 km, CJSC Matra - 16,000 km, JSC Santal - 4,000 km.

The procedure for calculating direct costs for work in progress consists of two stages.

At the first stage, the percentage of unfinished work in the total amount of work is calculated. To do this, it is necessary to determine the volume of unfinished work, it is equal to 66,500 km, including:

— Valerie LLC — 46,500 km (22,500 km + 24,000 km);

— JSC “Matra” — 16,000 km;

— JSC “Santal” — 4000 km.

The total volume of work consists of the volume of work at the beginning of the month - 27,500 km, including:

— LLC “Valerie” — 22,500 km;

— JSC “Kombi” — 5000 km.

In addition, the total volume of work consists of the volume of work for the current month - 100,000 km, including:

— Protos LLC — 21,000 km;

— JSC “Kombi” — 35,000 km;

— JSC “Matra” — 16,000 km;

— LLC “Valerie” — 24,000 km;

— JSC “Santal” — 4000 km.

The total scope of work is 127,500 km (27,500 km + 100,000 km).

Thus, the percentage of unfinished work in the total volume of work will be 52.157% (66,500 km: 127,500 km x 100%).

At the second stage, the amount of direct expenses related to unfinished work is calculated as the product of the amount of direct expenses attributable to the beginning of the month (RUB 110,000) and carried out in the current month (RUB 400,000), and the percentage of unfinished work calculated at the first stage. total amount of work.

The amount of direct expenses is RUB 510,000. (RUB 110,000 + RUB 400,000). Direct costs attributable to unfinished orders, RUB 266,000. (RUB 510,000 x 52.157%).

In a similar way, you can allocate direct costs related to backlogs to individual customers:

— Valerie LLC — 186,000 rubles. (RUB 510,000 x 46,500 km: 127,500 km);

— CJSC “Matra” — 64,000 rubles. (RUB 510,000 x 16,000 km: 127,500 km);

— JSC “Santal” — 16,000 rubles. (RUB 510,000 x 4,000 km: 127,500 km).

Direct expenses taken into account for tax purposes in October 2002 will amount to 244,000 rubles. (RUB 510,000 - RUB 266,000).

Costs attributable to work completed and accepted by customers can also be calculated for individual customers:

— OJSC “Kombi” — 160,000 rubles. (RUB 510,000 x 40,000 km: 127,500 km);

— Protos LLC — 84,000 rubles. (RUB 510,000 x 21,000 km: 127,500 km).

In table Figure 3 shows the distribution of direct expenses of Mostek LLC for completed and unfinished work for individual customers.

The share of work in the total volume of work (column 7 of Table 3) is calculated as the ratio of the completed volume of work for a specific order (taking into account the volume at the beginning of the month) to the total volume of work (127,500 km).

Direct costs for individual work are determined as the product of the total direct costs (RUB 510,000) and the calculated percentage of gr. 7 and fit either into gr. 8 (if the work is completed), or in gr. 9 (if the work is not completed).

Table 3

Register for calculating direct costs attributable to unfinished orders

The procedure for distributing direct costs for unfinished work established in paragraph. 4 paragraphs 1 art. 319 of the Tax Code of the Russian Federation, provides for the distribution of expenses for all contracts together, and not for individual works, to work in progress. Therefore, in para. 4 paragraphs 1 art. 319 of the Tax Code of the Russian Federation, direct expenses mean all direct expenses at the beginning of the month and direct expenses of the current month. Direct expenses in accordance with Chapter 25 of the Tax Code of the Russian Federation should be distributed as shown in example 2, taking into account the volume of uncompleted work at the beginning of the month.

According to the author, in order to correctly calculate direct costs attributable to both completed and unfinished work, direct costs of the current month must be distributed to individual orders in proportion to the share of work in the total volume of work performed for the current month, without taking into account direct costs and volumes of work at the beginning of the month . The fact is that the method provided for in paragraph. 4 paragraphs 1 art. 319 of the Tax Code of the Russian Federation, there is one drawback: when it is used, direct expenses at the beginning of the month, distributed to work in progress in the previous month, are redistributed a second time in the current month. In other words, direct costs incurred at the beginning of the month for a specific order are redistributed to other orders, which seems illogical.

Thus, it would be more correct to collect direct costs for specific orders lasting several months, and distribute the direct costs of the month among work performed in the same month in proportion to the volume of work in the total volume of work performed in the current month, without taking into account the balance of direct costs for orders for beginning of the month.

Example 3

Varshavka LLC provides consulting services to clients based on concluded agreements. The tax policy of Varshavka LLC determines that the volume of work performed is determined in hours.

As of September 1, 2002, direct expenses amounted to RUB 520,000.

Direct expenses at the beginning of the month for individual customers are presented in gr. 5 tables 4.

The volume of uncompleted work at the beginning of the month was 800 hours (column 4 of table 4), including:

— Alpha LLC — 300 hours;

— JSC “Gamma” — 500 hours.

The consulting firm's clients are:

— Alpha LLC, the contract was concluded for 600 hours;

— CJSC “Beta”, the contract provides for 400 hours of consultations;

— JSC “Gamma” — 1400 hours;

— JSC “Sigma” — 2000 hours;

— JSC “Epsilon” — 1600 hours.

The total volume of work performed in September 2002 was 4,000 hours. No work was carried out under the contract with Alpha LLC.

The scope of work for September for individual customers is presented in gr. 6 tables 4.

In the same month, work acceptance certificates were signed with Beta CJSC and Epsilon JSC.

As of September 30, the following works had not been delivered to customers:

— Alpha LLC;

— JSC "Gamma";

— JSC "Sigma".

Direct expenses in September amounted to RUB 2,000,000.

The amount of direct expenses attributable to uncompleted work and therefore not taken into account for taxation in the current month, in accordance with paragraph. 4 paragraphs 1 art. 319 of the Tax Code of the Russian Federation is calculated as follows.

First, the percentage of unfinished (or completed, but not accepted by customers) work at the end of the current month in the total volume of completed orders is determined. The works not completed as of September 30, 2002 are the following orders:

— for LLC “Alpha” — the volume of uncompleted work is 300 hours;

— for OJSC Gamma — the volume of uncompleted work is 1300 hours (500 hours + 800 hours);

— for JSC “Sigma” — the volume of work not delivered to the customer is 1200 hours.

Thus, the amount of work in progress is 2800 hours (300 hours + 1300 hours + 1200 hours).

Direct costs attributable to unfinished work can be calculated using the formula:

PRnzp = (PRsn + PRmes) He: (Basic + Omes),

where PRnzp are direct costs attributable to unfinished work,

PRsn - direct expenses at the beginning of the month,

PRmes - direct expenses of the current month,

It is the volume of unfinished work,

Main - volume of unfinished work at the beginning of the month,

Omes - the amount of work completed in the current month.

Direct costs attributable to work in progress at the end of September are:

PRnsp = (520,000 rub. + 2,000,000 rub.) x (300 h + 1300 h + 1200 h): (800 h + 4000 h) = 1,470,000 rub.

Direct costs related to completed work can be calculated using the formula:

PRrz = (PRsn + PRmes) x Ovyp: (Basic + Omes),

where PRrz are direct costs related to completed work,

Ovyp - the volume of work completed and accepted by customers.

Since the work was performed for JSC Beta (400 hours) and JSC Epsilon (1600 hours), direct costs related to the work performed will be:

PRrz = (520,000 rub. + 2,000,000 rub.) x (400 hours + 1,600 hours): (800 hours + 4,000 hours) = 1,050,000 rub.

Direct costs attributable to work performed for individual customers are calculated in a similar manner. Thus, direct costs incurred for ordering from Alpha LLC amount to 157,500 rubles. (RUB 2,520,000 x 300 h: 4800 h), the share of this order in the total volume of work is 6.25% (300 h: 4800 h x 100%).

In table Figure 4 shows the distribution of direct expenses of Varshavka LLC for individual customers.

Table 4

Register for calculating direct costs attributable to unfinished orders

Application of what is stated in paragraph 1 of Art. 319 of the Tax Code of the Russian Federation, the procedure for calculating direct costs attributable to work in progress leads to the fact that direct costs calculated in the previous month at the beginning of the current month are once again redistributed between orders. This is confirmed by the example of Alpha LLC. Thus, the expenses of this company at the beginning of the month are redistributed to other orders. At the end of the month, direct costs for this order are not 180,000 rubles, but 157,500 rubles, and in September 2002, no work was carried out on the order in question.

In addition, it seems erroneous to take into account direct expenses of the previous month when calculating direct expenses for work that was started and completed in the current month (for example, Beta CJSC and Epsilon JSC).

Thus, it would be more logical to calculate direct costs attributable to work in progress not as a total amount, but by orders, while direct costs attributable to an individual order - in proportion to the share of the volume of this order in the total volume of work completed in the current month, without taking into account the balance of direct costs on orders for beginning of the month. In this case, direct costs for a specific order, which lasts several months, are collected cumulatively throughout the entire period of work on this order. When applying this method, direct costs for a specific order do not change if work on it is suspended.

Example 4

Let's use the condition of example 3.

Let's distribute the direct costs of Varshavka LLC (in September 2002 they amounted to 2,000,000 rubles) among orders in proportion to the share of specific work in the total volume of work performed in a given month, not taking into account direct costs at the beginning of the month.

Direct costs attributable to a particular order are equal to the sum of direct costs at the beginning of the month and direct costs of the current month for the order in question. Moreover, the direct expenses of the current month are calculated as the product of the total direct expenses of the month (2,000,000 rubles) and the percentage of the volume of work performed in the total volume of work for this current month.

Direct costs incurred in the current month for a specific order are calculated using the formula:

PRmonth order = PRmonth x Order: Omes,

where PRmes are direct expenses of the current month,

Order - the volume of work completed for a specific order in the current month,

Omes - the volume of all work performed in the current month.

For example, direct costs in September for an order completed for Beta CJSC amount to 200,000 rubles. (RUB 2,000,000 x 400 hours: 4000 hours).

The distribution of direct expenses of Varshavka LLC by this method for individual customers is presented in table. 5.

If the work is carried out over several months, the direct costs for it are cumulative over the period of the order. Thus, direct costs incurred in September 2002 for the order for OJSC Gamma amount to 400,000 rubles. (RUB 2,000,000 x 800 hours: 4000 hours). Direct costs for this order at the beginning of the month are 340,000 rubles, therefore the total direct costs for OJSC Gamma are 740,000 rubles. (RUB 340,000 + RUB 400,000).

The entire scope of work under the contract has not been completed (the work has not been delivered to the customer), so direct costs amount to RUB 740,000. are taken into account in work in progress (column 10 of table 5).

Direct costs for a separate order for the current month (column 8 of table 5) are calculated as the product of the direct costs of the month (RUB 2,000,000) and the share of the volume of this order in the total volume of work for the month (column 7 of table 5).

If certain work is completed, direct costs for it (the sum of expenses at the beginning of the month (column 5 of table 5) and expenses for the current month (column 8 of table 5) are taken into account as part of the direct costs of completed work (column 9 of table 5 The amount of these direct costs is taken into account for taxation in the current month. If the work is not delivered to the customer, the direct costs calculated in a similar way are taken into account as WIP costs (column 10 of Table 5). When adding direct costs for all unfinished orders, the value is obtained WIP (page 6, group 10, table 5).

Table 5

Register for calculating direct costs attributable to unfinished orders

As we can see, the application of the proposed method leads to more logical results. So, for example, if the execution of work on a certain job is suspended, the amount of direct costs for this order does not change (example 4, Alpha LLC, page 1 of Table 5).

For work that was started and completed in the current month, the direct costs of previous months from other orders are not distributed (compare, for example: Beta CJSC in Table 4 has direct WIP costs of 210,000 rubles, and in Table 5 - 200 000 rubles, similarly for JSC Epsilon - 840,000 rubles and 800,000 rubles, respectively).

Services in 1C 8.3

In the 1C Accounting 8 3 program, services are documented with the document Sales (act, invoice) transaction type Services (Act) in the section Sales – Sales – Sales (acts, invoices).

If for a service in 1C 8.3 it is necessary to automate the calculation of the cost of 1 unit of services, then you must use the document Provision of production services in the section Production - Production - Provision of production services.

Learn more Sales of production services. Calculation of the cost of 1 unit of services

Providing services in 1C

The header of the document states:

• Agreement - a document according to which settlements are made with the customer. Type of agreement - With the buyer .

In our example, calculations are carried out in rubles, which is noted in 1C in the PDF service agreement. Therefore, in the Sales document (act, invoice) the following sub-accounts are automatically established for settlements with the buyer:

• Account for settlements with the counterparty - 62.01 “Settlements with buyers and customers”.
• Account for accounting of settlements for advances - 62.02 “Settlements for advances received.”

If necessary, accounts for settlements with the buyer can be corrected in the document manually or configured for the automatic insertion of other accounts for settlements with the counterparty.

The tabular part indicates the services being sold from the Nomenclature directory with the Nomenclature Type Service . PDF

• Accounts are filled in the document automatically, depending on the settings in the Item Accounts .

Find out more about setting up item accounting accounts

• Income account - 90.01.1 “Revenue from activities with the main tax system.”
• Expense account - 90.02.1 “Cost of sales for activities with the main tax system.”
• VAT account - 90.03 “Value added tax”.
• Nomenclature groups - a nomenclature group related to the services sold is selected from the Nomenclature Groups directory.

The nomenclature group related to the sale of your own services must be indicated in the Nomenclature groups for the sale of products and services PDF in the Main section - Settings - Taxes and reports - Income Tax tab - link Nomenclature groups for the sale of products and services. The correct completion of the income tax return depends on this setting.

Read more Setting up accounting policies

Provision of services - postings in 1C 8.3

When posting the Sales document (act, invoice), only income from the sale of services is recognized (Dt 62.01 Kt 90.01.1). Recognition of expenses for services provided (Dt 90.02.1 Kt 20.01) is carried out at the Closing of the month.

Services in 1s 8.3 - postings:

• Dt 62.01 Kt 90.01.1 - revenue from the sale of services: in accounting accounting, including VAT;
• in NU excluding VAT.

Documenting

The organization must approve the forms of primary documents, including the document for the sale of services. The following basic forms are used in 1C:

Forms can be printed by clicking the Print button - Certificate of provision of services and Print - Universal Transfer Document (UDD).

Consider other printed forms of the Implementation document (act, invoice)

Income tax return

In the income tax return, the amount of revenue from the sale of services is reflected as income from sales:

Sheet 02 Appendix No. 1:

• page 010 “Proceeds from sales - total”, including: page 011 “... revenue from the sale of goods (works, services) of own production.” PDF

Security services

Let us remind you that subparagraph 6 of paragraph 1 of Article 264 of the Tax Code classifies the costs of security services as other expenses. One of the tax risks regarding the costs of paying for security services is their recognition as economically unjustified due to the presence of the organization’s own security staff. Judicial practice confirms that such expenses are subject to inclusion in the income tax base, for example, in the resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated August 10, 2006 No. A29-4238/2005a. In the case under consideration, the company, in order to additionally ensure security during the annual general meeting of shareholders, entered into an agreement with the private security department. Subsequently, these expenses were included in the income tax base. The courts of the first and appellate instances considered that, given the one-time nature of the services provided, as well as the presence of its own security service, the costs of paying for private security services are economically unjustified. Meanwhile, the cassation court did not agree with the decision and noted that the expediency of expenses is not provided for by tax legislation as a criterion on the basis of which a taxpayer’s expenses can be considered economically justified. Economic feasibility is determined by the attributability of the costs of the taxpayer's production activities.

In this case, the disputed services were provided within the framework of the company’s activities. Subclause 6 of clause 1 of Article 264 of the Tax Code does not make it possible to include costs for the provision of security activities in expenses depending on who provided the services - the company’s own security service or a third-party organization.

The resolution of the Federal Antimonopoly Service of the East Siberian District dated August 7, 2006 No. A19-14994/05-40-Ф02-3415/06-С1 states that the presence of a company’s own security service, as well as the provision of services by a private security company, cannot serve evidence of the economic unjustification of the services provided by the police. Because they don't duplicate each other.

Postings for services received from third parties

Let us consider in more detail how to attribute the services of third-party organizations in transactions using the example of receiving various types of services.

Example 1. Receipt of communication services

Expenses for communication services are reflected in accounting in accordance with paragraph 18 of PBU 10/99 “Expenses of the Organization”; in tax accounting they are reflected in accordance with subparagraph 25 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation.

Let’s say the supplier Svyaz LLC provides communication services to Vesna LLC. According to the contract, the cost of communication services per month is 14,750 rubles, incl. VAT 18% - 2,250 rub. Costs for services are included in the organization's expenses.

The accountant of Vesna LLC reflected the receipt of communication services from the supplier with the following entries:

Example 2. Purchasing pre-sales services

Expenses for pre-sale preparation are reflected in accounting in accordance with paragraph 6 of Article 226 of the Methodological Instructions, and in tax accounting are reflected in accordance with Article 265 of the Tax Code of the Russian Federation.

Let’s assume that Vesna LLC transferred its goods in the amount of 250 pieces to the counterparty for polishing. The cost of the pre-sale preparation service under the contract is 61,950 rubles, incl. VAT 18% - RUB 9,450. According to the accounting policy, service costs are classified as indirect costs.

The accountant of Vesna LLC reflected the services provided for pre-sale preparation of goods with the following entries:

Example 3. Receipt of cash register maintenance services

For example, Vesna LLC purchased a cash register machine (CCM) worth RUB 10,207, incl. VAT 18% - RUB 1,557. For commissioning work, 1,062 rubles were paid, incl. VAT 18% - 162 rubles. An agreement was concluded with the KKM Technical Service Center for monthly KKM maintenance, the cost of the service is 295 rubles, incl. VAT 18% - 45 rub.

Under the conditions of the example, maintenance costs are included in the organization's expenses. The accountant of Vesna LLC reflected cash register servicing services with the following entries:

Hiring costs

A fairly common situation, especially in large companies, is when an organization needs a new employee and turns to a recruitment agency for this. At the same time, she has a human resources specialist on her staff. Taxpayers will undoubtedly deduct the amount of expenses for the provision of these services from expenses.

Thus, in letter No. 03-03-04/1/49 of the Ministry of Finance of Russia dated June 1, 2006, the situation is considered when an organization uses the services of a recruitment agency to hire personnel. For each candidate submitted, the organization pays the agency. When asked whether it is possible to take into account the services of a recruitment agency as expenses, provided that the candidate is not suitable and is not accepted for the position, the financial department answers: in this case, the expenses cannot be taken into account for profit tax purposes, since they are not economically justified, since the employee was not suitable for the position in question.

In the resolution of the Federal Antimonopoly Service of the Moscow District dated August 19, 2009 No. K A-A40/7963-09, the inspectorate excluded from income tax expenses the costs of contracts with companies, since they are not economically justified. The internal structure of the organization provides for the presence of a personnel department, the functions and responsibilities of which include the selection of candidates to fill vacant positions. The judges in their decision indicated that tax legislation does not contain the concept of “economically justified costs” and the provisions of subparagraph 8 of paragraph 1 of Article 264 of the Tax Code established the possibility for the taxpayer to classify as other expenses associated with production and sales the costs of recruiting employees, including expenses for services specialized recruitment organizations. In addition, the arbitrators noted that hiring employees with the necessary qualifications is an integral condition for carrying out activities aimed at generating income, and the use of third-party recruitment services was a necessary measure due to the large volume of recruitment work. And the resolution of the Federal Antimonopoly Service of the Moscow District dated November 9, 2007 No. K A-A40/10001-07 states that the presence of a personnel department within an organization does not exclude the possibility of concluding relevant agreements on personnel selection issues.

However, in the resolution of the Federal Antimonopoly Service of the Moscow District dated August 19, 2009 No. KA-A40/7963-09, the arbitrators sided with the tax authorities and indicated that the organization’s expenses for paying for the services of a recruitment agency were unreasonable, since the agency provided services for finding an employee after how the vacant position was filled.

Accounting for services rendered: for novice accountants

We continue the course of reference materials for those who are just getting acquainted with accounting.

Today, our attention will come not so much to the area of ​​accounting as to a certain type of business transaction. It will affect many areas of accounting. And now we will get to know her in more detail.

Accounting for services provided - a minimum of theory

Is it possible for a company to buy this service at all?

Can. Any service can be purchased from a company. However, every time a business buys something, it is necessary to think before the end result. For example, like this:

“Whatever a company buys will ultimately fall into the financial result formula. The company is required to pay income tax. Of course, the tax code monitors what an enterprise can and cannot enter into the financial result formula. The Tax Code especially ardently monitors the types of expenses and clearly defines: “Any expense must be justified and have a production necessity. Those. directly influence the ability to conduct business"

What does this give us? This is a mental filter through which we pass every purchase, especially the purchase of services. In other words, we may have services that can be included in the financial result formula and reduce income taxes. Or there may be services that cannot be included in the formula and reduce taxable income; The company will be able to pay for such services only from its net profit.

A clear example of a service that cannot be included in the formula, but will have to be paid for out of net profit, may be the purchase of drinking water for the company’s offices, or payment for employees’ lunches in catering establishments. And why all? Because these are not production costs. They do not directly affect the implementation of activities.

So, we decided that we buy only those services that can be plugged into the financial result formula. The main list of accounting accounts where purchased services are collected is as follows: 20, 23, 25, 26, 44, 91.2

Now we will repeat a little bit of what we already know, just go through the cost accounts and repeat the main ideas.

How to correctly account for outsourcing expenses

Ermoshina E.L., editor-in-chief of the magazine “Topical Issues of Accounting and Taxation”

The term “outsourcing” is borrowed from the English language (from the English “outsourcing”) and is literally translated as the use of other people’s resources. In other words, outsourcing is the transfer on a contractual basis of non-core functions to other organizations that specialize in a specific area and have the appropriate experience, knowledge, and technical means. Thus, outsourcing is a management strategy that allows you to optimize the functioning of an organization by focusing activities on the main direction.

What types of outsourcing are there? What are its advantages, disadvantages and prospects for use in Russia? How to correctly account for outsourcing expenses? You will learn about this from this article.

( 2 ratings, average 5 out of 5 )