.

In accounting, the definition of the organization's expenses is contained in paragraph 2 of PBU 10/99. According to this definition organization expenses recognized decrease in economic benefits as a result of the disposal of assets (cash, other property) and (or) the emergence of liabilities, leading to a decrease in the capital of this organization, with the exception of a decrease in contributions by decision of the participants (property owners).

To recognize expenses for both accounting and tax purposes, certain conditions must be met.

For the recognition of expenses in accounting, the conditions established by clause 16 of PBU 10/99 must be met:

the expense must be made in accordance with a specific contract, the requirement of legislative and regulatory acts, business customs;

the amount of the expense can be determined;

There is confidence that as a result of a particular operation there will be a decrease in the economic benefits of the organization.

It should be noted that in order to recognize an expense, all of the above conditions must be met. If at least one of the conditions is not met, then not an expense is recognized in the accounting of the organization, but.

Paragraph 17 of PBU 10/99 establishes that expenses are subject to recognition in accounting, regardless of the intention to receive revenue, operating or other income, and on the form of expenditure (cash, in-kind and other).

Expenses are recognized in the reporting period in which they occurred, regardless of the time of actual payment of funds and other form of implementation (assuming the temporal certainty of the facts of economic activity).

In order to determine what is an expense for tax purposes, one should refer to Article 252 of Chapter 25 "Corporate Income Tax" of Part Two of the Tax Code of the Russian Federation. Paragraph 2 of this article states that expenses are recognized justified and documented costs (and in cases provided for by the Tax Code of the Russian Federation, losses) incurred (incurred) by the taxpayer.

Justified costs are understood as economically justified costs, the assessment of which is expressed in monetary terms.

Documented expenses are understood as expenses confirmed by documents drawn up in accordance with the legislation of the Russian Federation. Expenses are recognized as any costs, provided that they are made for the implementation of activities aimed at generating income.

Thus, in order to recognize expenses for tax purposes, they must meet the following conditions:

the costs must be justified;

documented;

Produced to carry out activities aimed at generating income.

The procedure for recognizing expenses for the purpose of taxing profits is determined depending on the method chosen by the taxpayer for recognizing expenses - the cash method of the Tax Code of the Russian Federation) or the accrual method of the Tax Code of the Russian Federation). Under the accrual basis, expenses are recognized as follows:

For transactions with specific deadlines, expenses are recognized in the reporting (tax) period in which these expenses arise based on the terms of the transactions.

If the transaction does not contain such conditions and the relationship between income and expenses cannot be determined clearly or is determined indirectly, the expenses are distributed by the taxpayer independently.

For transactions lasting more than one reporting (tax) period, expenses are recognized evenly and in proportion to income.

The taxpayer's expenses that cannot be directly attributed to expenses for a specific type of activity are distributed in proportion to the share of the corresponding income in the total volume of all taxpayer's income.

After analyzing the above, you can see the main difference in the recognition of expenses for the purposes of accounting and tax accounting. If expenses are recognized in accounting regardless of the intention to receive revenue, operating or other income, then for the purposes of taxation of profits, any expenses are recognized as expenses, but on condition that they are made to carry out activities aimed at generating income.

Some costs with equal grounds can be attributed simultaneously to several groups of expenses, therefore, in such a situation, the taxpayer has the right to independently determine which group he will attribute such expenses to.

Having considered the classification of expenses for accounting purposes and for profit taxation purposes, we will notice that in accounting deductions for social needs as part of expenses for ordinary activities are allocated to a separate group. In tax accounting, deductions for social needs are not allocated to a separate group and, since they are not included in labor costs, they are included in other expenses related to production and sales.

in the form of a contribution to the authorized (share) capital, a contribution to a simple partnership of the Tax Code of the Russian Federation);

in the form of property (including cash) transferred by the commission agent, agent and (or) other attorney in connection with the performance of obligations under a commission agreement, agency agreement or other similar agreement, as well as in payment of expenses made by the commission agent, agent and (or) ) another attorney for the committent, principal and (or) other principal, if such costs are not subject to inclusion in the expenses of the commission agent, agent and (or) other attorney in accordance with the terms of the concluded agreements of the Tax Code of the Russian Federation);

· in the form of property, works, services, property rights transferred in the order of advance payment by taxpayers who determine income and expenses on the accrual basis of the Tax Code of the Russian Federation);

in the form of property or property rights transferred as a deposit, pledge of the Tax Code of the Russian Federation);

in the form of funds or other property transferred under credit or loan agreements (other similar funds or other property, regardless of the form of borrowing, including debt securities), as well as in the form of funds or other property that are used to repay such borrowings by NC RF).

Thus, all other expenses that are not taken into account for income tax purposes will be recognized as expenses in accounting. This leads to the following situation: the profit formed in accounting will be less than taxable profit, that is, there is a constant difference between accounting and taxable profit.

Occurrence of a permanent difference and a permanent tax liability .

If there is a difference between accounting and tax accounting data, organizations should be guided by PBU 18/02.

Income and expenses that form accounting profit (loss), that is, are taken into account for accounting purposes, but are excluded from the tax base for income tax, both in the current reporting period and in all subsequent reporting periods, in accordance with clause 4 of PBU 18/ 02 and are constant differences. That is, permanent differences are differences between accounting and tax accounting that will never be eliminated.

In organizations, analytical accounting of permanent differences should be organized. According to PBU 18/02, organizations themselves have the right to determine the procedure for generating information on permanent differences (in accounting statements, spreadsheets, other registers). Analytical accounting implies not only the allocation of separate sub-accounts, but the separation of individual amounts and data. Permanent differences may be reflected in accounting on special sub-accounts to those accounting accounts that keep records of assets and liabilities that form permanent differences.

In accordance with paragraph 7 of PBU 18/02, a permanent tax liability is understood to be the amount of tax that leads to increase tax payments. Permanent tax liability It is the amount of income tax, determined as the product of the constant difference that arose in the reporting period, by the income tax rate established by the legislation of the Russian Federation.

A permanent tax liability is recognized in the reporting period in which the permanent difference arises and results in an increase in income tax payments in the reporting period. The value of the permanent tax liability can be calculated based on the sum of all permanent differences (for all income and all expenses) that have arisen in a given reporting (and not tax, but accounting) period, determined by the method of analytical accounting.

Reporting periods for income tax are the first quarter, six months and nine months of a calendar year, and for taxpayers who calculate monthly advance payments based on actual profits - a month, two months, three months, and so on until the end of the calendar year. This allows, basically, to combine the periods of tax and interim financial statements. The tax period for income tax is a calendar year, which coincides with the reporting period for accounting purposes.

In accounting, a permanent tax liability is reflected in a separate sub-account, for example, as follows:

Example 1

LLC "Contact" in January carried out a gratuitous transfer of an object of fixed assets to a non-profit organization. The initial cost of the object (without VAT) is 150,000 rubles, depreciation at the time of transfer is 90,000 rubles. The organization determines income and expenses on an accrual basis, advance payments for income tax are paid monthly based on the actual profit received.

In accordance with paragraph 29 of PBU 6/01, the cost of fixed assets that are retired or not permanently used for the production of products, performance of work and provision of services or for the management needs of the organization is subject to write-off from accounting. Disposal of the OS object also takes place in the case of its gratuitous transfer.

The decrease in the economic benefits of the organization as a result of the disposal of assets, in this case, the disposal of fixed assets, in accordance with clause 2 of PBU 10/99, is recognized as expenses of the organization. At the same time, according to clause 11 of PBU 10/99, expenses related to the sale, disposal and other write-off of fixed assets are recognized as operating expenses of the organization.

For the purpose of taxation of profits in accordance with the Tax Code of the Russian Federation, the expenses of the organization in the form of the value of property transferred free of charge are not taken into account.

In this case, the amount of expenses that are taken into account in the formation of accounting profit exceeds the amount of expenses accepted for income tax purposes. This excess is a permanent difference.

In accounting, it is necessary to make entries using the following names of sub-accounts:

In accordance with RAS 18/02, the value of fixed assets transferred free of charge and the costs associated with such transfers are treated as permanent differences. In this case, the constant difference will be 60,000 rubles, that is, the residual value of the object.

A permanent tax liability that arose in the organization in January and amounting to 14,400 rubles (60,000 x 24%) will increase the organization's income tax and will be reflected in the accounting records as follows:

End of example.

For more information on issues related to expenses in accounting and tax accounting, you can find in the book of CJSC "BKR-Intercom-Audit" "Expenses of the organization".

Now we have one of the most extensive and sometimes very complex topics. Perhaps even in five or even ten visits - it is impossible to study it all. Today we will only talk about it as a whole, outline the ways, highlight the main points around which we will build a further study of accounting.

A bit of theory

Today we are considering a topic in which the terms "costs and expenses", "grouping by costs and expenses", "classification" are constantly encountered. How to understand where what? When I looked into accounting books, every time I caught myself thinking that I was asking myself the question: “In the examples, are these costs or expenses? What is the correct term to use? It seems that the author uses costs and in the next sentence he already uses the term costs. Confusion, and nothing more.

Let us now once again repeat the meaning of these terms, so that later we can clearly perceive what we mean when we say them. Good?

Costs are the exchange of monetary resources for something else that the enterprise can store and use. For example, the company bought goods, materials. Spent the money, but did not lose it, because "the money turned into other resources."

The transfer of materials to production or household needs occurs as follows:

• the cost of these materials is calculated, for example, the average cost.
• due to posting, materials are reduced on account 10 in the calculated amount and quantity
• and this amount comes to the expense accounts (20, 23, 25, 26, 44)
• until the end of the month, such accumulated amounts can be safely said that they are expenses

But when the process of closing the month is underway and these costs begin to participate in the calculation of the financial result, then they turn into the concepts of expenses, i.e. these are the costs taken into account for the financial result to calculate the profit, from which the “Income Tax” is then taken

Not all desired costs of the enterprise can be attributed to expenses. Those. not all costs can fall into the formula of the financial result for calculating profits. Permission for certain types of costs are stipulated in the tax code (TC RF).

Let's look at cost accounting accounts in the following activities:

Provision of services

Here, mainly two cost accounts are used - these are 26 and 91.2.

Moreover, the 26th account accumulates expenses during the month, which will then go to the 90th account, but already as expenses. When the 26th account is closed (transferred) to the 90th account, it is called the direct costing method.

A 91.2. an account is immediately an expense, since it itself is already a formula for a financial result. From the previous articles, we already know that the 91.2 account includes such basic expenses of the enterprise as bank services for servicing a current account, interest on a loan.

All other costs fall on account 26 for services: employee salaries, rental of premises, office supplies, Internet services, communications, payroll taxes, depreciation of fixed assets. Those. basically everything related to the current activity. Let's look at the 26 account, look at its characteristics.

Trade

Accounting account 91.2 accounts, sometimes 26, are also present in trading. Nevertheless, the main accounting expense account in trade is account 44 “Sales expenses”. Look at its specifications.

chart of accounts from the program 1C Accounting 7.7

chart of accounts from the program 1C Accounting 8

We see that the account is analytical: there are sub-accounts and subconto. The account is fully active, so the accumulation of costs will go on the debit, and write-off on the credit of the account.

How 44 account works

To begin with, remember that 44 includes those costs that fall on the trading process. If the firm does only trade, then in accounting she will have 44 and 91.2 cost accounts. The most common items of expenditure for trading firms are the salaries of sellers and taxes from it, rent, utility bills, and everything else related to the place of trade. They repaired the electrical wiring in the store (provided us a service) - it will also go to account 44. If there is a dedicated accountant responsible for the operation of the outlet, then all his wages and taxes from it will go to account 44.

If the company, in addition to trade, also provides services, or there is production, then the salary of the chief accountant, manager, manager's driver, rent and electricity in the main office, etc. - all this will go to the 26th account. Did you get the point?

Special types of costs. In trading organizations there are special types of costs: transport and selling expenses for the sale. What is interesting about them? Let's figure it out.

Fare
When buying a product, each company would be happy if the supplier at the same price that sold the product to us would also deliver it to our warehouse. But that doesn't happen. There are always additional costs for our company to deliver goods to its warehouse. And the farther the supplier, the more overhead (transport) costs.

As a result, we have the delivered goods at the purchase price and some cost for delivery (the cost of transportation costs). Now we have a dilemma: how to arrange these transportation costs? We are allowed two ways:

First way. Take the amount of transport, calculate the proportion and scatter the amount of delivery for each item purchased. All this is done by posting to account 41. In this case, the price of the purchased goods in the company's warehouse and in the reports will be as accurate as possible.

And when this product is sold, the most accurate purchase price will go into the formula of the financial result. That part of the goods that remains unsold will also contain part of the transport, do you agree? In other words, extra transportation costs will not fall into the formula of the financial result.

Second way. Purchased goods on 41 accounts, and transport costs on 44 accounts. Then at the time of the “closing of the month” 44, the entire account will be closed for 90. It turns out that the transport vehicles got into the formula, but the goods were not sold all or were not sold at all. In other words, we unreasonably increased expenses, but this is impossible.

In this case, the transport costs on account 44 will go to 90 only in the part in which the goods were sold, i.e. in proportion to the goods sold. As a result, the transportation costs available to our company, when closing 44 accounts, not everyone will go to 90, do you agree? The amount of transport costs will remain, i.e. 44 the account will not be closed completely - it will be with the remainder.

Selling expenses
These include costs that contribute to the promotion and sale of goods. The most common are packaging, advertising, marketing activities.

Production

As you can see, we are on the rise. Production combines 26 accounts, 44 accounts and 91.2 accounts. In addition, it also has its own main accounting accounts - 20, 23, 25, 26, 28.

91.2 and 44 accounts work in the same way as in the previous activities. But the 20th account works in a special way. Let's talk very briefly now.

Main Accounts in Production: 20, 25, 26

Pro 26 account we can say that he collects the costs of the entire enterprise such as management, administration. Those. all expenses that cannot be attributed either to trade (44 account) or to production (20, 23, 25, 28). In other words, account 26 is an accounting of administrative expenses for the entire business.

20 count- this is an account for accounting for the production of products itself, but ... 23 and 25 are also accounts involved in the production of products. What is the difference? And the fact that the 20th account first collects only those costs that can be directly attributed to a particular type of product.

25 count collects those costs that cannot be accurately attributed to a specific product, can only be attributed to the workshop. An example is indispensable here.

Let's take one workshop, one machine, one type of product, no matter how many employees. Let them work in turns, in shifts, as they wish. What is the production of products (let's simplify) - this is the cost of raw materials, the salary of employees, taxes on wages, electricity for the machine, depreciation of the machine, depreciation or rent of the workshop. Under our condition, all costs incurred immediately fall on this one particular type of product.

Let's complicate the production, bringing it closer to the real one. The workshop is still one, the machine is one, there are two types of products, there are 4 employees. Two people produce products, one watchman, one maintains cleanliness in the room.

Well, now how can you accurately determine the cost of electricity, depreciation of the machine, depreciation (rent) of the building, wages of the watchman and technical personnel, taxes on wages for a specific type of product? And if this watchman guards two workshops? And the technical staff cleans only this workshop and the production area?

It turns out that part of the costs is no longer so easy to immediately attribute to account 20 for a specific type of product, do you agree? That's what count 25 is for.

Conclusion

Okay, let's stop there today. Try to draw conclusions, outline them. If you want, share your findings with me. To do this, use the Contacts menu or the button at the bottom of the article.

Materials at the enterprise are objects of the real world that can be seen, touched. The assignment of objects to the name materials occurs according to the role ......

The laws of the market dictate the need for advertising for any business entity - participant. A set of measures to promote products often requires considerable costs. The inclusion of such amounts in costs seems certainly logical from the point of view of an economic entity, but from the point of view of legislation, everything is not so simple. Accounting for advertising costs brings to the fore the concept of cost rationing.

What are advertising costs?

Federal Law No. 38 of March 13, 2006 defines advertising as information, the purpose of which is to create and maintain attention, interest in the advertised object. The form of dissemination of information data can be any and intended for all potential buyers, without limitation.

• visual, acoustic, combined advertising effects;
• printed, pictorial information disseminated via radio and TV;
• internal (on the territory of the store, company) information and external;
• information aimed at a specific consumer and groups of people;
• information local and covering certain regions, up to international.

It is important to note that the fundamental property of advertising is its mass character. It is very risky to classify, for example, the distribution of company souvenirs to business partners as advertising expenses, since in this case the addressee is determined in advance.

• subject to distribution in accordance with the law (for example, on the properties of the product, composition, contraindications for use);
• reflected on the sign of the store, organization (working hours, address);
• export-import data, including information about participants in a commercial operation;
• design solutions in the design of product packaging.

Advertising costs are subject to accounting (BU) and tax accounting (NU). For the purposes of NU, they are divided into normalized and non-normalized. Non-standardized advertising expenses are included in the calculation of the tax in full, normalized - in part.

Regulation of advertising expenses and tax accounting

This article contains a closed list of expenses that do not need to be rationed (clause 4 of the same article). Full consideration will be given to:

• expenses for advertising in the media, including on the Internet: for the creation and promotion of the Internet page of a product, company, commercials, etc.;
• outdoor advertising costs: outdoor and indoor advertising structures, visual printed advertising (leaflets, calendars, posters);
• expenses for participation in exhibition activities, fairs (payment for participation, preparation of a trading place, promotional paper products, markdown of product samples).

Other advertising expenses need to be rationed. The standard is set at 1% of sales proceeds. They take into account not only the sale of their own products, but also goods for resale. The resulting property rights are also taken into account.

On a note! When determining the amount of revenue, excises and VAT are excluded from the calculations (letter No. 03-03-01-04/1/310 of the Ministry of Finance dated 07/06/05).

Since the calculation of the volume of normalized expenses is associated with the calculation of revenue for the period, accruing results, the indicators will change during the year. The quarterly cumulative total of the mass of revenue allows expenses that are not classified as normalized in the previous quarter to be attributed to those in the next.

For example, the costs of creating your own website are considered for the purposes of NU in full as advertising. However, the costs associated with the organization of trade through the specified site are related to the production and sale of goods for the purposes of NU. In this case, there may be advertising as such.

The distribution of flyers at the fair (and the corresponding costs) are not standardized, and the distribution of branded prizes based on the results of a drawing arranged for visitors is related to standardized advertising costs. The assignment of the production, distribution of booklets, flyers to the category of non-standardized costs, along with brochures and catalogs, is also confirmed by the Ministry of Finance (in letter No.

The list of normalized expenses is open to the legislator, therefore, a company can attribute to advertising any expenses with signs of advertising that comply with Federal Law No. 38, regardless of whether they are named in the Tax Code or not. Confirmation of this thesis can be found in the practice of the courts (for example, post. FAS MO No. A40-54372 / 11-91-234 of 03/21/12).

The general rule - any costs must be documented - is also true in the case of advertising costs. Estimate documentation, documentation confirming the purchase of goods and materials, reference documentation, when conducting advertising campaigns in the media, can serve as confirmation.

When using the accrual method, the moment of recognition may be the presentation of transaction documents: an act, an invoice, or the last day of the reporting (tax) period (TC RF, Article 272).

Commercial activity on an international scale, obviously, also includes advertising costs, but there is one peculiarity here: international treaties and agreements may not fully comply with similar Russian standards. In this case, the priority is an international agreement (TC RF, Article 7, document of the Ministry of Finance No. 03-08-РЗ / 9491 05/03/14, a number of other similar ones) and its conditions. It follows from the foregoing that in some cases the normalized advertising costs are fully included in tax calculations, without the application of a standard.

Accounting

The wires can be:

• Dt 10 Kt 60- purchase of goods and materials for use in advertising purposes.
• Dt 44, 26 Kt 10- write-off of advertising costs.

As mentioned above, within a year, advertising costs can be taken into account not only in the past reporting period, but also in subsequent ones. This is done if in the past period the amount was above the norm, and in the subsequent amount of revenue allowed it to "fit" into the cost standard.

Therefore, temporary differences should be recognized - a deferred tax asset:

• Dt 09 Ct 68- SHE is recognized, calculated on the amount of excess advertising costs.
• Dt 68 Ct 09- written off SHE in the next period.

Results

1. Advertising expenses for the purposes of NU are divided into standardized and non-standardized. The list of non-standardized costs is closed, and the list of standardized costs is open. The latter means that any costs that comply with the Federal Law and have a sign of advertising can be attributed to the normalized advertising costs.
2. Rationing of costs for the purposes of NU is made from the volume of income for the period, in the amount of 1%. Due to the increase in revenue during the year, the amount of normalized advertising costs may change. The balance not included in the costs in the current year cannot be carried over to the next year.
3. Advertising costs for accounting purposes are not standardized. Accounting is kept on accounts 44, 26 and other similar ones, in accordance with the accounting policy of the company.

Most often, it is material costs in most companies that are the main part of the costs, along with such expenses as various contributions and wages. In other words, scientifically speaking, material costs in accounting are one of the types of costs that are directly related to the sale and production of goods. Material accounting of expenses in accounting is carried out in accordance with the list of those expenses that are listed in Article 254.

What is material cost in accounting?

What exactly can be attributed to this type of cost? This:

1. The purchase of various products, which will later be used for the production of a variety of goods (and it is possible that these will be services or the performance of any work) and creating their basis in the manufacture.
2. Purchase of materials that are either used to prepare goods for sale and packaging, or allow you to test, control, contain the goods, and so on.
3. Purchase of special clothing, special equipment, various necessary devices and tools that are necessary to protect workers and are provided for by law. At the same time, the price for such property is included in the cost in the full amount as it is put into operation.
4. Purchase of components and semi-finished products which are processed directly by the taxpayer.
5. In most cases, such expenses are offset by the purchase of water, gasoline and energy, which are spent on heating the building and generating energy, as well as for various technological tasks.
6. This can also include purchase of services and works,carried out by other third parties. This includes transport services, maintenance by technicians, quality control, material handling, manufacturing operations performed by other organizations, and so on.
7. In some cases it is required costs and environmental purposes - such as water treatment, waste disposal, and so on.

Transportation costs in accounting

Any organization at the beginning of its work is faced with such a concept as transportation costs. They can arise not only during the receipt of goods from the supplier, but also when it becomes necessary to send material values ​​to suppliers. When the supplier transfers the goods, in the package of documents he either includes the costs in the cost of material assets, or allocates them separately. Transportation costs include the price of the goods, and such costs are taken into account in two ways:

• costs are included in the cost;
• they have a separate account.

The concept of other expenses in accounting

You need to have a good understanding of what relates to other expenses in accounting. Other expenses in accounting are those expenses that have nothing to do with the normal activities of the organization. As a result, they include the following sections:

1. Those expenses that are related to the temporary use of company assets.
2. Costs that are associated with the provision of rights to patented inventions, industrial designs, and so on for a fee.
3. Expenses that appear in connection with participation in the authorized capital of other companies.
4. Costs incurred by the organization due to the disposal, sale of goods, as well as other write-offs of funds and assets that differ from funds, products, goods. The exception is foreign currency.
5. Interest that you have to pay for borrowed funds (these can be loans or loans from a bank).
6. The costs incurred by the company in connection with the payment for those services that were provided by the credit company.
7. Deductions that were made to valuation reserves created in accordance with all accounting rules. This also includes those reserves that were created in connection with the recognition of the conditional factors of the owner's activity.
8. Penalties, penalties and forfeits suffered by the company in connection with the breached contract.
9. Compensation for the losses caused by this company.
10. Losses incurred by the entity in prior years but recognized in the current year.
11. Difference between exchange rates.
12. The value of asset depreciation.
13. The amounts transferred to the charity account, as well as those expenses that were incurred due to events related to cultural activities, various entertainments, outdoor recreation, sports work, and so on.
14. Other costs.

The last point includes those expenses that appeared due to various emergencies - for example, it can be the nationalization of an enterprise owned by the company, emergency disasters, fires, various natural disasters, and so on.

Cost items in accounting: table

In order for all the costs incurred by the organization to be recorded correctly, it is necessary that all specialists in their places record information according to one method, which must be fixed in the normative act. As for the breakdown of costs, each company carries out it independently, based on such concepts as industry recommendations and accounting regulations.

So, the costs are divided into two types - these are the costs incurred due to ordinary activities and other costs. Here are just a few of the types of costs that typically arise from ordinary activities. These costs can be divided into indirect and direct:

As mentioned earlier, there are other costs - these are the costs of the company that are not related to the main activities of the organization. According to the law, this includes sixteen positions, but this article is still open and can be replenished with other costs that can be set by the company on its own. Here is a sample list of other expenses:

So, the costs incurred by the organization can be grouped as follows:

1. According to the timing when they arose: did they appear in previous periods; whether they became the current year's costs; whether they will become expenses of the next tax period.
2. Also, the costs are divided depending on the impact on costs with the help of management decisions and are divided into: those costs that can be adjusted and those that cannot be adjusted.
3. Costs can also be divided depending on the volume of goods that will be produced by the organization. In this case, they will be divided into: conditionally fixed costs or conditionally variables.
4. Also, costs can be divided depending on the calculation of the cost of goods.

In the latter case, the costs can be divided into:

• commercial;
• marketing costs;
• expenses incurred in connection with the sale of goods;
• administrative type costs;
• spending, divided depending on each division;
• costs incurred by individual departments.

The organization carries out the grouping of costs independently, depending on what needs it has at the moment. It is from this that the types of material costs will depend.

In tax accounting, expenses are divided into expenses related to production and sale and non-operating expenses.

The costs associated with the production and sale include (Article 253 of the Tax Code of the Russian Federation):

√ expenses associated with the manufacture (production), storage and delivery of goods, performance of work, provision of services, acquisition and (or) sale of goods (works, services, property rights);

√ expenses for the maintenance and operation, repair and maintenance of fixed assets and other property, as well as for maintaining them in good (up-to-date) condition;

√ spending on the development of natural resources;

√ R&D expenses;

√ expenses for compulsory and voluntary insurance;

√ other costs associated with production and (or) sales.

Non-operating expenses are defined by the legislator through the criterion of lack of direct connection with production and sales and through a specific list of items that can be included in non-operating expenses. The list of expenses is not closed. Therefore, any reasonable expenses, other than those directly listed, which are not directly related to production and sale, may be included in non-operating expenses.

The costs associated with production and sale are subdivided for income tax purposes into (Article 253 of the Tax Code of the Russian Federation):

● material costs;

● labor costs;

● the amount of accrued depreciation;

● other expenses.

If some costs with equal grounds can be attributed simultaneously to several groups of expenses, then the taxpayer has the right to independently determine which group the expenses belong to (clause 4 of article 252 of the Tax Code of the Russian Federation).

If the taxpayer determines income and expenses on an accrual basis, the costs of production and sale are divided into direct and indirect (Article 318 of the Tax Code of the Russian Federation). In connection with the introduction of changes in 2005 in Ch. 25 of the Tax Code of the Russian Federation from January 1, 2005, organizations are given the right to determine the list of direct costs themselves, fixing their decision in the accounting policy for tax purposes.

The tax code provides for the following direct costs:

√ material costs in terms of costs for:

■ acquisition of raw materials and (or) materials used in the production of goods (performance of work, provision of services) and (or) forming their basis or being a necessary component in the production of goods (performance of work, provision of services);

■ purchase of component parts to be assembled and (or) semi-finished products to be subjected to additional processing;

√ labor costs of personnel involved in the production of goods, performance of work, provision of services, as well as the amount of the unified social tax and the cost of compulsory pension insurance, which go to finance the insurance and funded parts of the labor pension, accrued on the indicated amounts of labor costs ;

√ the amount of accrued depreciation on fixed assets used in the production of goods (works, services).

Direct costs also include the cost of purchased goods (Article 320 of the Tax Code of the Russian Federation) sold in this reporting (tax) period, and the cost of delivery (transportation costs) of purchased goods to the warehouse of the taxpayer - the buyer of goods, if these costs are not included in the purchase price of these goods. In connection with the introduction of changes in 2005 in Ch. 25 of the Tax Code of the Russian Federation from January 1, 2005, organizations are given the right to form the cost of purchased goods, taking into account the costs associated with their acquisition.

Indirect expenses include all other amounts of expenses, with the exception of non-operating expenses, determined in accordance with Art. 265 "Non-sales expenses" of the Tax Code of the Russian Federation, carried out by the taxpayer during the reporting (tax) period.

In accordance with paragraph 2 of Art. 318 of the Tax Code of the Russian Federation, the amount of indirect expenses for production and sale, carried out in the reporting (tax) period, is fully related to the expenses of the current reporting (tax) period, taking into account the requirements provided for by the Tax Code of the Russian Federation.

In accordance with paragraph 3 of Art. 315 of the Tax Code of the Russian Federation, the following expenses incurred in the reporting (tax) period, which reduce the amount of income from sales, should be taken into account separately:

1) for the production and sale of goods (works, services) of own production, as well as the costs incurred in the sale of property, property rights, with the exception of the costs specified in paragraphs. 2 - 6 of this paragraph;

2) incurred in the sale of securities not traded on the organized market;

3) incurred in the sale of securities circulating on the organized market;

4) incurred in the sale of purchased goods;

5) related to the sale of fixed assets;

6) incurred by service industries and farms when they sell goods (works, services).