Subordinate to the “Materials” account (10).
Account type: Active.
Account type:
- Quantitative
- Tax
Analytics for the account “10.04”:
| Subconto | RPM only | Total accounting | Accounting in currency |
| Nomenclature | No | Yes | No |
| Parties | No | Yes | No |
| Warehouses | No | Yes | No |
Description of the account “Containers and packaging materials”
This sub-account collects information on the availability and movement of absolutely all types of containers (with the exception of household equipment), as well as materials and spare parts necessary for the creation of containers, as well as for their repair (parts for assembling boxes, wooden bulkheads, boards, etc. .)
In addition, all items intended for additional re-equipment of wagons, ships, aircraft and other vehicles in order to preserve all supplied products should also be taken into account on account 10.01. "Raw materials and supplies."
What is container
Containers are the main element of the packaging complex for goods, designed to preserve commercial quality during movement, storage and sale of products.
REFERENCE! The Italian word "tara" comes from the Arabic "tarha", which means "something thrown away."
The terms “container” and “packaging” do not duplicate each other, despite the fact that the Guidelines for accounting of inventories, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n, call containers “outer packaging.” GOST 17527-2003 “Packaging: terms and definitions” directly calls not to consider them synonymous.
According to legislative clarifications, containers differ from packaging in that without containers, products in principle cannot be sold, while packaging only facilitates this process and makes it more convenient.
FOR EXAMPLE. The washing machine can theoretically be delivered to the store and to the consumer without any additional work with it. However, since it is expensive, and the appearance of the product may be damaged during transportation, the body and its elements are protected with a cardboard box, foam pads, and plastic film. All this is packaging.
Lemonade cannot be sold without some kind of container in which it is placed when bottling. A plastic or glass bottle will be a container, and a film in which 6 bottles or a box are packed at once will be a package.
Postings to account “10.04”
By debit
| Debit | Credit | Content | Document |
| 10.04 | 000 | Entering initial balances: containers and packaging materials | Entering balances |
| 10.04 | 10.04 | Dismantling of containers and packaging materials in organizations engaged in trading activities | Nomenclature complete set |
| 10.04 | 10.04 | Movement between warehouses of reusable collateral containers and packaging materials in organizations engaged in production activities or provision of services | Movement of goods |
| 10.04 | 10.04 | Completion of containers and packaging materials in organizations engaged in trading activities | Nomenclature complete set |
| 10.04 | 19.03 | Inclusion in the cost of packaging and packaging materials of the amount of non-refundable VAT paid upon purchase from organizations engaged in production activities or provision of services | VAT write-off |
| 10.04 | 60.01 | Receipt of reusable collateral packaging and packaging materials from the supplier in organizations engaged in production activities or provision of services. Reflection of debt to the supplier under the contract in rubles. | Receipts (acts, invoices) |
| 10.04 | 60.01 | Receipt of reusable collateral packaging and packaging materials from processing in organizations engaged in production activities or provision of services. Reflection of debt to the supplier under the contract in rubles. | Receipt from processing |
| 10.04 | 60.01 | Inclusion in the price of reusable collateral containers and packaging materials of additional expenses (services of third-party organizations for transportation, storage, etc.) under the contract in rubles. in organizations engaged in production activities or provision of services | Receipt of additional expenses |
| 10.04 | 60.21 | Receipt of reusable collateral packaging and packaging materials from the supplier in organizations engaged in production activities or provision of services. Reflection of debt to the supplier under the contract in currency | Receipts (acts, invoices) |
| 10.04 | 60.21 | Receipt of reusable collateral packaging and packaging materials from processing in organizations engaged in production activities or provision of services. Reflection of debt to the supplier under the contract in currency | Receipt from processing |
| 10.04 | 60.21 | Inclusion in the price of reusable collateral containers and packaging materials of additional expenses (services of third-party organizations for transportation, storage, etc.) under the contract in c.u. in organizations engaged in production activities or provision of services | Receipt of additional expenses |
| 10.04 | 60.31 | Receipt of reusable collateral packaging and packaging materials from the supplier in organizations engaged in production activities or provision of services. Reflection of debt to the supplier under the contract in monetary units. | Receipts (acts, invoices) |
| 10.04 | 60.31 | Receipt of reusable collateral packaging and packaging materials from processing in organizations engaged in production activities or provision of services. Reflection of debt to the supplier under the contract in monetary units. | Receipt from processing |
| 10.04 | 60.31 | Inclusion in the price of reusable collateral containers and packaging materials of additional expenses (services of third-party organizations for transportation, storage, etc.) under the contract in c.u. in organizations engaged in production activities or provision of services | Receipt of additional expenses |
| 10.04 | 66.03 | Acceptance of containers and packaging materials for accounting under a short-term loan agreement in rubles. | Operation |
| 10.04 | 67.03 | Acceptance of containers and packaging materials for accounting under a long-term loan agreement in rubles. | Operation |
| 10.04 | 71.01 | Acceptance for accounting of reusable collateral containers and packaging materials received from the accountable entity in rubles. in organizations engaged in production activities or provision of services | Advance report |
| 10.04 | 73.02 | Acceptance for accounting of reusable collateral packaging and packaging materials received from an employee of an organization to pay off debt for compensation for material damage in organizations engaged in production activities or provision of services | Operation |
| 10.04 | 75.01 | Acceptance for accounting of reusable collateral packaging and packaging materials received as a contribution to the authorized capital in organizations engaged in production activities or provision of services | Operation |
| 10.04 | 76.05 | Acceptance for accounting of reusable packaging and packaging materials received from the supplier in organizations engaged in production activities or provision of services | Receipts (acts, invoices) |
| 10.04 | 91.01 | Surplus of reusable collateral packaging and packaging materials identified as a result of inventory in organizations engaged in production activities or provision of services. Recognition of other income | Posting of goods |
| 10.04 | 98.02 | Acceptance for accounting of containers and packaging materials received free of charge, incl. under a gift agreement, in organizations engaged in production activities or provision of services | Operation |
By loan
| Debit | Credit | Content | Document |
| 08.03 | 10.04 | Inclusion in capital construction costs of the cost of packaging and packaging materials in organizations engaged in production activities or provision of services | Request-invoice |
| 08.03 | 10.04 | Inclusion in the cost of equipment requiring installation, the cost of packaging and packaging materials in organizations engaged in production activities or provision of services | Request-invoice |
| 10.04 | 10.04 | Dismantling of containers and packaging materials in organizations engaged in trading activities | Nomenclature complete set |
| 10.04 | 10.04 | Movement between warehouses of reusable collateral containers and packaging materials in organizations engaged in production activities or provision of services | Movement of goods |
| 10.04 | 10.04 | Completion of containers and packaging materials in organizations engaged in trading activities | Nomenclature complete set |
| 10.07 | 10.04 | Transfer of containers and packaging materials for processing in organizations engaged in production activities or provision of services | Transfer of raw materials for processing |
| 10.07 | 10.04 | Transfer of containers and packaging materials for processing in organizations engaged in production activities or provision of services | Receipt from processing |
| 20.01 | 10.04 | Write-off of the cost of packaging and packaging materials to the costs of main production in organizations engaged in production activities or provision of services | Request-invoice |
| 20.01 | 10.04 | Adjustment of the cost of containers and packaging materials written off as costs of main production in organizations engaged in production activities or provision of services | Regular operation |
| 23 | 10.04 | Adjustment of the cost of packaging and packaging materials written off as auxiliary production costs in organizations engaged in production activities or provision of services | Regular operation |
| 23 | 10.04 | Write-off of the cost of packaging and packaging materials for the costs of auxiliary production in organizations engaged in production activities or provision of services | Request-invoice |
| 25 | 10.04 | Write-off of the cost of containers and packaging materials for general production expenses in organizations engaged in production activities or provision of services | Request-invoice |
| 25 | 10.04 | Adjustment of the cost of packaging and packaging materials written off as general production expenses in organizations engaged in production activities or provision of services | Regular operation |
| 26 | 10.04 | Adjustment of the cost of packaging and packaging materials written off as general business expenses in organizations engaged in production activities or provision of services | Regular operation |
| 26 | 10.04 | Write-off of the cost of packaging and packaging materials for general business expenses in organizations engaged in production activities or provision of services | Request-invoice |
| 28 | 10.04 | Write-off of the cost of containers and packaging materials for the correction of defects in organizations engaged in production activities or provision of services | Request-invoice |
| 28 | 10.04 | Write-off of the cost of containers and packaging materials for the correction of defects in organizations engaged in production activities or provision of services | Request-invoice |
| 29 | 10.04 | Write-off of the cost of packaging and packaging materials for the costs of service industries and farms in organizations engaged in production activities or provision of services | Request-invoice |
| 29 | 10.04 | Adjustment of the cost of packaging and packaging materials written off as costs of service industries and farms in organizations engaged in production activities or provision of services | Regular operation |
| 44.02 | 10.04 | Write-off of the cost of containers and packaging materials as business expenses in organizations engaged in production activities or provision of services | Request-invoice |
| 44.02 | 10.04 | Adjustment of the cost of packaging and packaging materials written off as business expenses in organizations engaged in production activities or provision of services | Regular operation |
| 45.03 | 10.04 | Shipment of containers and packaging materials to third parties without transfer of ownership in organizations engaged in production activities or provision of services | Sales (acts, invoices) |
| 76.02 | 10.04 | Reflection of the amount of claims presented to the supplier in connection with the identification of discrepancies in prices and tariffs, arithmetic errors when calculating the cost of packaging and packaging materials in organizations engaged in production activities or provision of services | Operation |
| 76.02 | 10.04 | Return of containers and packaging materials to the supplier under the contract in rubles. | Returning goods to the supplier |
| 76.06 | 10.04 | Return of reusable collateral packaging and packaging materials to the supplier in organizations engaged in production activities or provision of services | Returning goods to the supplier |
| 76.06 | 10.04 | Return of reusable packaging and packaging materials from the buyer in organizations engaged in production activities or provision of services (reversal) | Return of goods from the buyer |
| 76.06 | 10.04 | Transfer of reusable collateral containers and packaging materials along with goods to the buyer in organizations engaged in production activities or provision of services | Sales (acts, invoices) |
| 91.02 | 10.04 | Write-off of the cost of containers and packaging materials sold to the buyer in organizations engaged in production activities or provision of services | Sales (acts, invoices) |
| 91.02 | 10.04 | Write-off (liquidation) of the cost of packaging and packaging materials as a result of natural disasters, fires and other emergency circumstances in organizations engaged in production activities or provision of services | Operation |
| 91.02 | 10.04 | Transfer of containers and packaging materials free of charge to organizations engaged in production activities or provision of services | Operation |
| 91.02 | 10.04 | Return of containers and packaging materials from the buyer during the reporting period in organizations engaged in production activities or provision of services (reversal) | Return of goods from the buyer |
| 94 | 10.04 | Shortage of containers and packaging materials in organizations engaged in production activities or provision of services | Write-off of goods |
No price? Come at market price
If the cost of reusable non-returnable packaging is included in the cost of the property received in it and is not indicated in the receipt documents, and you intend to use this container in the future (for example, to sell separately from the received goods), then the cost of the container must be separated from the cost of the acquired property. 3 tbsp. 254 Tax Code of the Russian Federation. In this case, the container is accounted for at market value, and the acquired property is taken into account at its cost reduced by the cost of the container.
You determine the market value of the container yourself on the date it was accepted for accounting. A guideline can be suppliers' prices for a similar type of container (you can get information on prices from the Internet) para. 2 clause 9 PBU 5/01. You record the market value in a report drawn up by the inventory commission and attach supporting documents to it. Here is an example of filling out such an act.
| LLC "Era", Moscow, st. Svobody, 13 organization, address | |
| warehouse structural unit | |
| Provider | LLC "DonPoddon", Moscow, |
| st. Leskova, 26, tel. 206-76-76 name, address, telephone number | |
I APPROVED
| CEO position | |
| (signature) | S.Yu. Lykov (signature transcript) |
"28" April 2014
Act on the receipt of packaging No. 18 dated April 28, 2014.
This act was drawn up by the commission in connection with the posting of packaging received on the supplier’s account without a price: delivery note No. 10/171 dated 04/25/2014, invoice 1136 dated 04/21/2014.
| Name of container | Unit | Quantity | price, rub. | Amount, rub. | Note |
| 1 | 2 | 3 | 4 | 5 | 6 |
| Metal container, used, GOST 14861-86 | PC. | 10 | 3000,00 | 30 000,00 | The price is determined as the average market value. Price lists are attached |
| Metal box, used, GOST 554454-25 | PC. | 5 | 2500,00 | 12 500,00 |
| Chairman of the Commission | CEO | S.Yu. Lykov | |
| job title | signature | full name | |
| Members of the commission: | Chief Accountant | N.I. Kulakova | |
| job title | signature | full name | |
| head of administration office position | signature | S.G. Konaikin decryption of signature | |
| Tara accepted | storekeeper position | signature | E.I. Makarov signature decoding |
