Account 10.09 - Inventory and household supplies

It is difficult to imagine the activities of an organization without the use of household supplies and production equipment. Items and means for cleaning premises, means of communication, devices for minor household repairs - one way or another, it is difficult for even a very small company to do without these items.

The question of what applies to inventory and household supplies is quite common. Indeed, a detailed and clear list of items that can be considered inventory and accessories is not defined, so assigning certain items to this category can be difficult. Industrial inventory - does this or that object belong to it? Are office furniture, equipment for meeting rooms and conference rooms, air conditioners, and lighting equipment considered inventory? Let's try to figure it out.

Industrial equipment is various items that are involved in the production process, but are neither equipment nor structures. For example, the offices of organizations must be equipped with communications equipment, furniture necessary for work, equipment, etc.

The second question is household equipment. What does it have to do with it? These are household items that are not used in the production process, but which are difficult to do without during the work process. Thus, all office and industrial premises need cleaning, disinfection products, etc.

So, inventory and household supplies.

What does this group belong to and what does it consist of:

• office furniture (for example, tables, chairs, meeting room equipment, filing cabinets, etc.);
• equipment for cleaning the premises and territories of the organization, workplaces (for example, buckets, mops, brooms, brooms, etc.);
• tools;
• communication means (for example, telephones, faxes, walkie-talkies, tablets, etc.);
• lighting, heating devices (for example, table lamps, heat guns, fans, etc.);
• coolers, kettles, coffee machines;
• materials used for household needs, toiletries (for example, soap, napkins, paper towels, air fresheners, dishes, etc.).

We figured out what applies to production and household equipment. Of course, the amount of equipment required will vary depending on the size of the organization, number of employees, number of premises, field of activity, etc.

What is a caliper?

A caliper is a measuring tool used to measure the external and internal dimensions of parts (linear dimensions, diameters), and the depths of holes. The name “vernier caliper” comes from the German word “stangenzirkel”, reflecting the device of the instrument - it is based on a ruler-bar, along which measurements are made.

Today, calipers remain one of the main measuring instruments, which is used in all areas of industry, in repair practice, in the construction industry and in everyday life. This instrument has a simple design and is very easy to use, but provides high measurement accuracy, and its price is within reasonable limits. But before choosing and purchasing a caliper, you need to understand the existing types of this tool, their features and capabilities.

Results

Household inventory may be either goods or fixed assets. Depending on the qualifications of the property, a suitable method of accounting and documentation is selected. Basic accounting rules must be reflected in the accounting policies.

Special equipment and household appliances do not immediately lose their shape, like, for example, materials and raw materials; therefore, they must be taken into account in production costs in a special way. It is customary to reflect such costs in the company's turnover through depreciation.

Classifier of fixed assets. What changed?

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Schedule

Fixed assets (FPE) of an organization, depending on their useful life (SPI), for profit tax purposes are assigned to one or another depreciation group (Clause 1, Article 258 of the Tax Code of the Russian Federation). The useful life of the OS is determined by the organization itself, taking into account the classification approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1 (Resolution No. 1).

In 2021, all depreciation classification groups have changed, except the first. The changes apply to legal relations arising from January 1, 2021.

Most of the amendments are in the subsection “Structures and transmission devices” of the second to tenth groups. The list of fixed assets in the “Machinery and Equipment” subsection of the second and ninth groups has been expanded.

Classifier of fixed assets by depreciation groups with examples of fixed assets:

The All-Russian Classifier of Fixed Assets (OKOF), which determines the depreciation group of fixed assets, remains unchanged. Since January 1, 2017, OKOF OK 013-2014 (SNS 2008), approved by Rosstandart order No. 2018-st dated December 12, 2014, has been in effect. The same classifier will be in effect in 2021.

Mandatory minimum assortment

To open a hardware store, you need to decide on its concept by creating a product range. Most hardware stores are characterized by a mixed assortment, which contains groups of goods for different purposes, brands and price categories.

List of recommended items:

• household goods - rags, sponges, napkins, glue, lids, baking materials, toothpicks, cleaning equipment, batteries;
• personal protective equipment: gloves, shoe covers, aprons, overalls, caps, face masks;
• consumables: garbage bags, bags, films, adhesive tapes, paper products, rubber bands for money;
• construction products - nets, profiles, seals, curb tapes, serpyankas;
• tools – spatulas, brushes, rollers, sockets, tees, adapters, extensions;
• household chemicals;
• insecticides - fumigators, adhesive tapes, plates, spirals, lotions, aerosols;
• tableware – serving, disposable;
• products for the bathroom and toilet.

In addition to the above, the assortment can be diversified with other items:

• wardrobe accessories: hangers, brushes;
• childen's goods;
• personal care products and cosmetics;
• accessories for picnics and tourism;
• electrical goods;
• washing and ironing tools;
• decorative items for the home.

A successful business requires having a wide range of products. Each department should contain dozens of positions so that each customer finds the right product, taking into account his needs, personal preferences and financial capabilities.

What applies to household equipment and accessories?

What may be included in the list of tools, household equipment and accessories (hereinafter referred to as material assets, MC) has not been determined by anyone. The organization regulates this itself. Typically it includes:

• office furniture and equipment;
• lighting;
• stationery;
• Appliances;
• means related to fire safety;
• hygiene products;
• cleaning equipment and materials;
• tools, etc.

It is possible to purchase such goods both by bank transfer and through accountable persons.

How to account for the purchase of materials through accountable persons, read in Art. “What kind of posting reflects the acquisition of material assets under the report .

To organize accounting, it is necessary to correctly classify MC.

There are 2 options for inventory accounting:

• as part of fixed assets (fixed assets);
• as part of the MPZ.

Important! From 01/01/2021, inventories are accounted for according to new rules established by the new FSBU 5/2019 “Inventories”; the previous PBU 5/01 has become invalid. Some accounting rules have been changed significantly. An analytical review from ConsultantPlus will help you rebuild your inventory accounting. Get trial access to K+ for free and proceed to the material.

In any option, objects are taken into account at the actual cost of acquisition, which consists of all costs associated with the purchase. In general, VAT is not included in this amount. It is included in the price only if MCs are used for non-taxable activities (clauses 9-11 FSBU 5/2019 “Inventories”, approved by order of the Ministry of Finance of Russia dated November 15, 2019 No. 180n, clause 8 PBU 6/01 “Accounting for fixed assets ", approved by order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n).

Where is the best place to buy household goods?

Despite the insignificant price of individual products, if you add up monthly expenses, the amount turns out to be large. This is due to the fact that the products fall into the category of everyday use. Even though the fee for it is insignificant, you have to go to the store often. Therefore, there are several ways to save your family budget:

• Purchase by list. Most expenses in the store are unplanned. Thanks to marketing tricks and advertising, sellers manage to sell goods that the buyer does not always need right now. And sometimes it remains at home completely unclaimed. To avoid this, you need to make a list in advance and purchase only the household goods indicated on it.
• Wholesale purchase. Many stores offer discounts for large purchases. More often this is expressed in a reduction in price, and sometimes in the form of gifts. Therefore, a one-time purchase of all the necessary products is more profitable. And when it comes to household chemicals, you can also save money due to large packaging. In terms of one kilogram or liter, their price is an order of magnitude lower.
• Visiting fairs and sales. Most stores or malls have seasonal or pre-holiday events. You can find discounts of up to 50% on them. But in order not to waste money on unnecessary promotional goods, you need to have a list of products needed for the month.
• Visiting industry exhibitions. These events are little known to ordinary consumers. Information about them is usually located on the city administration website and published in regional media. The event brings together many manufacturers in one place. This guarantees minimum prices. New household goods are often presented there. Moreover, some of them are sold for a symbolic price to study demand.

Note! The savings must be reasonable. Not at the expense of the quality of household goods.

When does the warranty period for a caliper begin to expire?

The period begins to run at the moment the caliper is handed over to the consumer, but a different beginning of the period may be determined in the sales contract. if the day of delivery cannot be determined, these periods are calculated from the date of manufacture of the goods.

Important! It is not profitable to calculate the period from the date of manufacture of the caliper! The product may be stored in a warehouse for a long time; in this case, it is better to check with the seller for the exact date of sale and calculate the warranty period from this date.

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Moreover, if the buyer cannot use the product due to circumstances depending on the seller, the warranty period is suspended until the relevant circumstances are eliminated.

Seasonal goods

Unlike products that are in demand all year round, some items are profitable only at specific times.

In winter, the assortment of a hardware store can include the following:

• holiday goods: artificial trees, garlands, decorations, candles, fireworks, firecrackers and souvenirs;
• packaging materials for gifts: film, paper, ribbons;
• sled;
• equipment for snow removal.

During the warm season, the following are in great demand:

• garden products - tools, gloves, soil, fertilizers, decorative items;
• equipment for tourism and recreation - skewers, barbecues, coal, balls, circles and tubes for swimming, plastic dishes;
• construction products;
• insecticides;
• seeds, fertilizers and disinfectants.

The listed items may be present in small quantities on the store window throughout the year. Some consumers purchase seasonal goods during the off-season, which is associated with a downward trend in prices.

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Other methods of division

In addition to the standard classification, there are other options for dividing household goods:

• Economic-statistical. Implies a complex five-level hierarchy. Thanks to this, it allows you to characterize all the properties of the product as fully as possible.
• Foreign economic. Includes European Economic Community nomenclature. She appeared relatively recently. Intended only for accessories that are exported and involved in international trade.
• Trading. Forms the basis for the production and distribution of products to sales points. Allows you to organize accounting and sales.

Note! An integral part of classification is labeling. It makes it possible to identify each product only once - after release.

• Educational. Characteristic of market new products. It is used in teaching merchandising or when studying the demand for newly released household goods.

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Accounting for tools and household equipment as part of the inventory and postings to it

Inventory with a useful life of up to 12 months must be taken into account as part of the inventory. Moreover, regardless of its cost.

It is included in the organization’s warehouse based on the corresponding primary order:

• TN (TORG-12);

• receipt in form M-4 (can be replaced with the corresponding stamp on the seller’s invoice).

After this, accounting cards are created for the registered objects, using, for example, form M-17.

What data is filled out in the M-17 form, read in Art. “Material warehouse card - form and sample” .

At this moment, an entry is made in the accounting records as the debit of account 10.9. The corresponding account depends on the method of receipt of inventories into the organization.

Important! Explanations from ConsultantPlus (new order from 2021) At each reporting date, inventories should generally be reflected in accounting at the lower of the values ​​(clause 28 of FSBU 5/2019): actual cost; net realizable value. … The excess of the actual cost of inventories over their NPV is considered to be an impairment of inventories. If there is impairment, it is necessary to create a reserve for impairment of inventories (clause 30 of FSBU 5/2019). Recommendations from K+ experts will help you determine the net selling price and create a reserve. Trial access is free.

During the transfer of tools and accessories from the warehouse for the needs of the organization, a demand invoice is drawn up in form M-11. Also, forms M-8, M-15 (approved by Decree of the State Statistics Committee of Russia dated October 30, 1997 No. 71a) are used as primary accounting documents.

What data is indicated when filling out forms M-11, M-15, read in the articles:

• “Procedure for filling out form M-11 requirement-invoice”;
• “Unified form No. M-15 - form and sample”.

To transfer special tools from the warehouse, it is necessary to first set limits, which are developed by the organization by decision of the manager.

Form M-8, a limit-fence card, is used both for issuing special tools and for monitoring compliance with the limit. It is written out in 2 or 3 copies.

In the ConsultantPlus system you can form M-8 and see a sample of how to fill it out. Get a free trial and get to the documents.

Inventory can be released from the warehouse to intermediate units without indicating the exact quantity of required inventory. As it is used, the unit draws up acts (reports) in any form, but with mandatory disclosure of such details as name, quantity, cost, confirmation of the feasibility of its use. Based on these acts, the cost of inventories will be written off as expenses.

The method of writing off inventory for production must be fixed in the organization’s management program (clause 36 of FSBU 5/2019):

• at the cost of each unit of inventory;
• FIFO;
• at average cost.

If the inventories are damaged or lost, a write-off report is drawn up indicating the reason for disposal, and the losses are written off.

Read more about write-offs in the article “The procedure for writing off materials in accounting (nuances)” .

The write-off of inventory is reflected in the following accounting entries.

Let's look at inventory accounting as part of the inventory using an example.

Example

In February, LES LLC purchased computer chairs (5 pieces) for employees at a cost of 16,155 rubles, including VAT - 2,464.32 rubles.

The organization’s CP states that for accounting purposes, fixed assets costing less than 40,000 rubles. are written off as expenses when they are put into operation. At the same time, an entry is made on off-balance sheet account 012 “Materials transferred for operation.” Once the chairs were delivered, the accountant wrote off their cost as an expense and recorded their transfer to use in an off-balance sheet account.

In October, the management of LES LLC decided to move to a new office, which already had all the necessary furniture. In this regard, it was decided to sell the chairs to one of the employees. The transaction amount was 11,150 rubles. (including VAT - RUB 1,700.85).

The following entries were made in accounting.

In February:

• Dt 10.9 Kt 60 — 13,690.68 rub. (come computer chairs);
• Dt 19 Kt 60 — 2,464.32 rub. (we charge VAT);
• Dt 68 Kt 19 — 2,464.32 rub. (we accept VAT for deduction);
• Dt 26 Kt 10.9 - 13,690.68 rub. (we take into account the cost of computer chairs in the costs);
• Dt 012 - RUB 13,690.68. (we take into account computer chairs put into operation).

In October:

• Dt 62 Kt 91.1 - 11,150 rub. (we reflect revenue from the sale of computer chairs);
• Dt 91.2 Kt 68 - 1,700.85 rub. (we charge VAT on revenue);
• Kt 012 - RUB 13,690.68. (we write off sold computer chairs).

When generating income tax calculations for 12 months of LES LLC:

• we include in expenses for February the cost of computer chairs included in expenses - 13,690.68 rubles;
• we include in income the proceeds from the sale of computer chairs - 8,474.58 rubles.

Product categories taking into account various factors

When forming an assortment, consider the following factors:

• store location;
• the target audience;
• competition.

Based on your location, decide on your preferred assortment. For example, in a residential area it is better to focus on household goods, consumables, household chemicals, etc. If there are many new buildings nearby, you should focus on home improvement products. These can be accessories for the bathroom and kitchen, equipment for repairs, cleaning, etc.

In the city center with high daily foot traffic, it is better to sell small essential goods, for example, bags, insecticides, baking materials, protective equipment, rubber bands for money.

Mandatory items for a hardware store located in a holiday village or rural area:

• gardening products;
• Remedies;
• picnic supplies.

The target audience plays an important role, in particular gender, age, financial viability and needs. The most frequent visitors to hardware stores are women. They look at the assortment for a long time and are more prone to impulse purchases. Therefore, in order for every housewife to find the right product, there should be several different options on the counter to choose from. Men rarely visit such stores and purposefully go for the required item. Based on this, the “male” assortment may be minimal.

In the area where the majority of young people and families live, there is a demand for protective equipment, construction products, and household utensils. In areas where the main clientele is older, household chemicals, cleaning and gardening equipment are very popular.

Preferred product categories also depend on the financial viability of the target audience. In wealthy areas, expensive products from well-known manufacturers are in demand. In areas with low income, it is profitable to sell inexpensive household goods. To satisfy the needs of customers of different wealth, the assortment of a hardware store should include expensive, medium-priced and cheap items.

When compiling a catalog, you should take into account the range of competitors. If there is a large supermarket with a construction goods department nearby, focus on household chemicals or small household items. To stay competitive, increase the number of items in one category and offer lower prices than competitors.

BASIC: income tax

Inventory with a useful life of more than 12 months and an initial cost of more than RUB 100,000. included in fixed assets. When calculating income tax, write off its value through depreciation (Clause 1, Article 256 of the Tax Code of the Russian Federation).

Expenses for inventory that is not recognized as depreciable property can be taken into account as part of material costs. In this case, the organization has the right to independently determine the procedure for writing off inventory, taking into account the period of its use and other economic indicators. For example, at a time or evenly over several reporting periods (subclause 3, clause 1, article 254 of the Tax Code of the Russian Federation). If the organization uses the accrual method, reduce the tax base as the inventory is transferred into operation (clause 2 of Article 272 of the Tax Code of the Russian Federation). If the organization uses the cash method, reduce the tax base after transferring the inventory into operation and paying it to the supplier (subclause 1, clause 3, article 273 of the Tax Code of the Russian Federation).

Situation: is it possible to take into account the costs of purchasing toiletries (paper towels, air fresheners, soap, etc.) when calculating income tax?

Yes, you can.

When calculating income tax, expenses for the purchase of toiletries can be taken into account as part of:

– material costs (paragraph 4, subparagraph 2, paragraph 1, article 254 of the Tax Code of the Russian Federation); – expenses for ensuring normal working conditions (subclause 7, clause 1, article 264 of the Tax Code of the Russian Federation).

Moreover, such costs must be economically justified and documented. The purchase of toiletries should be justified by internal documents. For example, a collective agreement may stipulate that, to ensure normal sanitary and hygienic conditions, toilet rooms are provided with paper towels, air fresheners, soap, etc.

A similar point of view is reflected in letters of the Ministry of Finance of Russia dated April 11, 2007 No. 03-03-06/1/229, Federal Tax Service of Russia for Moscow dated October 6, 2006 No. 20-12/89121.1.

Secure the transfer of household supplies from the warehouse with a demand invoice, for example in form No. M-11.

For tax purposes, such costs are not standardized. However, the organization has the right to establish internal standards for the expenditure of household supplies for the purpose of their rational use. Regulating such expenses will help you plan the costs of purchasing these accessories. In addition, this will allow you to control resource consumption and prevent abuse by employees. To approve the norms, the leader must issue an order. The consumption rate can be set based on similar costs for the previous month, quarter or other period. Record the number of supplies actually used in the report.

An example of how expenses for the purchase of toiletries are reflected in accounting and taxation

In May, Alpha LLC purchased toiletries for the needs of the office premises:

– toilet paper – 100 rolls for 1180 rubles. (including VAT – 180 rub.); – paper towels – 100 packs for 11,800 rubles. (including VAT – 1800 rub.); – liquid soap with dispenser – 100 bottles for 3540 rubles. (including VAT – 540 rub.); – air freshener – 50 cylinders for 2950 rubles. (including VAT – 450 rubles).

The total cost of purchased toiletries was RUB 19,470. (including VAT - 2970 rubles).

In June, for the needs of office space, the following toiletries were requested from the warehouse for a total amount of 1,650 rubles:

– 10 rolls of toilet paper worth 100 rubles. (10 rubles × 10 rolls); – 10 packs of paper towels worth 1000 rubles. (100 rubles × 10 packs); – 10 bottles of liquid soap worth 300 rubles. (30 rub. × 10 pcs.); – 5 cylinders of air freshener – in the amount of 250 rubles. (50 rubles × 5 points).

The transfer of household supplies from the warehouse was issued with an invoice in form No. M-11.

At the end of the month, the number of household supplies actually used was recorded in the report.

The following entries were made in accounting.

May:

Debit 10-9 Credit 60 – 16,500 rub. (RUB 19,470 – RUB 2,970) – household supplies are capitalized;

Debit 19 Credit 60 – 2970 rub. – input VAT is reflected;

Debit 68 subaccount “Calculations for VAT” Credit 19 – 2970 rub. – VAT is accepted for deduction;

Debit 60 Credit 51 – 19,470 rub. – paid for household supplies to the supplier.

June – on the date of drawing up the invoice according to form No. M-11:

Debit 26 Credit 10-9 – 1650 rub. – household supplies transferred from the warehouse are written off.

When calculating income tax in June, the accountant included in material expenses the cost of written-off toiletries in the amount of 1,650 rubles.

Situation: is it possible to take into account the costs of inventory and household supplies purchased at retail through an accountant when calculating income tax? In sales and cash receipts, the cost of materials is reflected in the total amount without decoding them by type, quantity and price.

No you can not.

In tax accounting, only those expenses can be recognized that are confirmed by documents drawn up in accordance with the requirements of the law (clause 1 of Article 252 of the Tax Code of the Russian Federation). Moreover, each such primary accounting document must contain, in particular, quantitative and cost measures (Part 2 of Article 9 of the Law of December 6, 2011 No. 402-FZ). A document that does not decipher the type, quantity and price of the purchased goods will not be able to confirm the expenses incurred.

At the same time, in order to recognize expenses for inventory and household supplies, in addition to the sales and cash receipt, you need to have an employee’s advance report.

Similar explanations are given in the letter of the Federal Tax Service of Russia dated June 25, 2013 No. ED-4-3/3/11515.

Advice : when calculating income tax, costs for inventory and household supplies can be recognized as expenses, even if the type, quantity and price of goods are not deciphered in cash registers and sales receipts.

This is explained as follows.

Documented expenses mean expenses that are confirmed not only by those documents that are drawn up in accordance with the law, but also by those that indirectly confirm the expenses incurred (clause 1 of Article 252 of the Tax Code of the Russian Federation).

Thus, an organization has the right to take into account, for the purposes of calculating income tax, expenses for inventory and household supplies on the basis of a cash register and sales receipt, even if they contain the total amount paid for all purchased goods without decoding. And at the same time there is an advance report of the employee.

Some courts take a similar position (see, for example, decisions of the Federal Antimonopoly Service of the Volga District dated October 2, 2008 No. A55-911/2008 and dated February 3, 2006 No. A55-14012/05-32).

Situation: how to take into account the costs of festive fireworks in accounting and taxation?

In accounting, reflect the costs of fireworks as part of other expenses. Such expenses cannot be taken into account when calculating income tax.

Accounting

In accounting, the costs of fireworks are other expenses (clause 11 of PBU 10/99). Consider expenses as of date:

• handing over the fireworks to the employee responsible for the event - if the organization organizes the fireworks on its own;
• or on the date of signing the act - if the fireworks display is organized by a third-party organization under a contract.

This follows from paragraph 18 of PBU 10/99.

The wiring will be like this.

When holding fireworks on your own:

Debit 10-9 Credit 76 – purchased fireworks were capitalized;

Debit 19 Credit 76 – input VAT is reflected;

Debit 10-9 Credit 19 – VAT is charged to the cost of fireworks;

Debit 91-2 Credit 10-9 – the cost of fireworks is written off as expenses.

When conducting fireworks displays by a third party:

Debit 91-2 Credit 76 – expenses for holding fireworks are reflected.

Income tax

The costs of holding fireworks cannot be taken into account when calculating income tax. Such expenses are not economically justified and are not related to production activities (clause 49 of article 270, clause 1 of article 252 of the Tax Code of the Russian Federation).

Let us note that there is a court decision in which the judges recognized the reasonableness of the costs of fireworks. Thus, in the resolution of the Federal Antimonopoly Service of the North Caucasus District dated October 28, 2009 No. A32-15960/2008-63/209, a case was considered when an organization recognized such expenses as representative expenses. The judges supported the organization, pointing out that a specific list of expenses that are included in the concept of “expenses for official reception and service” in paragraph 2 of Article 264 of the Tax Code of the Russian Federation is not defined. Therefore, with proper documentary evidence, the organization has the right to take into account such expenses. However, there is no stable arbitration practice on this issue. In addition, paragraph 2 of Article 264 of the Tax Code of the Russian Federation states that entertainment expenses cannot be included in entertainment expenses. Therefore, including the cost of fireworks in expenses is risky. Most likely, the organization will have to prove the economic justification of such expenses in court.

Classification of household goods by material

Current market trends require not only high strength and reliability of products, but also compliance with environmental requirements. In some categories this area is addressed indirectly. Even if household products are completely safe for humans, their production can release huge amounts of hazardous emissions. Modern technologies allow us to avoid this or minimize damage to the environment. Based on material, household goods are classified into the following groups:

• Wooden. The simplest and most environmentally friendly to manufacture. They can perform a decorative function. When using wooden cutting boards, masher, rolling pins, and choppers, keep in mind that wood absorbs moisture, odors, and pathogenic microorganisms well.
• Steel. For non-food purposes, ferrous metal is actively used, followed by painting. Stainless steel has proven itself well in cooking. It is strong, durable and safe for health. It is used as a coating or base material. Protects other metals from corrosion and the formation of dangerous compounds when interacting with food.
• Enameled. Serve as a continuation of steel products. Enamels are applied mainly to dishes, extending their service life and allowing the use of ferrous metal for food purposes.
• Aluminum. The main advantages are lightness and high thermal conductivity. Thanks to this, the metal is actively used in complex dimensional products. Using it in dishes allows you to speed up the process of heating and cooking.
• Glass. Presented with decorative elements and tableware. The products are very durable, but quite fragile. Modern alloys are characterized by impact resistance, heat resistance and wear resistance. They can be used in ovens, microwaves and dishwashers.
• Plastic. The widest group of household goods. Thanks to the development of production technologies, products made from this material can have a variety of properties: strength, impact resistance, heat resistance, elasticity, etc. This allows plastic to be substituted for products made from other materials. The result is not very environmentally friendly, but the cheapest product to produce.

Note! Not always one type of raw material is used. Most household goods combine different materials to achieve the desired physical and consumer characteristics.

How to choose a good hand garden tool

The first thing to do when evaluating any gardening tool is to pick up the tool and hold it in your hand. You will immediately notice several nuances:

• Tool weight. Whether it is a shovel or a fork, it should not weigh much, otherwise you will quickly get tired while working. But also high-quality and reliable equipment will not be too easy. Choose a tool that is ideal in weight for you.
• Feel how the handle of the tool feels in your hands . Different people have different sized hands. Grasp the handle and decide whether you feel comfortable holding this tool. Compare it with another one. If the handle is uncomfortable, you won't be able to use the tool for very long.
• Visually inspect the instrument for any signs of damage from transportation or manufacturing defects..
• Examine in detail how the handle is attached to the tool. Make sure that there is not the slightest play and that the handle or handle is well fixed.
• Gardening tools don't have to be expensive, but remember that there is a balance between price and quality.

Another thing to consider is who in your family will do most of the gardening. Some gardening tools are too heavy for women. Also, hand gardening tools have handles of different sizes. For example, rakes or shovels come with long or short handles. Therefore, you need to choose equipment that will be convenient for the person who uses it the most.