Mbp in accounting what is it. MBP

Agree, dear colleagues. If a certain material resource meets the criteria for recognition of fixed assets (see clause 4 of PBU 6/01), but is too low in value to be listed under the article of the same name, then this is a clear sign: we are dealing with the good old IBE - low-value, fast-wearing items.

Only the language has undergone changes - the term "MBP" has been removed from the professional accounting lexicon. And is it worth considering the withdrawal of account 13 “Depreciation of the IBP” from the Chart of Accounts as a change, if there is an account 10.11 that completely satisfies us in this regard. About this in particular, and in general - about the modern methodology for accounting for low prices - here and now.

From clause 5 of PBU 6/01:

“Assets in respect of which the conditions provided for in clause 4 of this Regulation are met, and with a value within the limit established in the accounting policy of the organization, but not more than 40,000 rubles per unit, may be reflected in accounting and financial statements as part of inventories . In order to ensure the safety of these objects in production or during operation, the organization must organize proper control over their movement.

Yes, this is it - the good old low value: we credit it to the current assets and at the same time (or upon putting it into operation) write off their cost as expenses in full, if they have a service life of one year, or write off half the cost, and next year the second half if the service life is two years. After writing off the cost of a low-value resource as an expense, this item, since, unlike raw materials and materials, is not included in the manufactured product with its physical composition, but is used in its manufacture or used for management purposes, it is physically present in production or management, and multiple times. And, of course, to be taken into account.

Simply put, if you bought a shovel and it is expected to serve you for a year or two, then your costs are its cost, but the shovel itself has not gone away: you will dig it all the time - a year or two. But if during this period this item is stolen or broken from you, then you will have to buy a new one, and instead of spending on one shovel, you will incur expenses for as many as two. Is it justified from a business point of view? Of course not.

That is precisely why - for their physical preservation for the purpose of use for a certain period of time - low-value resources with a zero book value are subject to accounting. Until the deadline for their physical write-off comes - in a year or two. Accounting with a zero book value is what is called in the cited paragraph 5 "proper control of their movement".

Accounting accounts.

To begin with, please pay attention to the words in the quoted text of paragraph 5: “may be reflected [...] in inventories”. They can. They just can. PBU in this part relies on the professional judgment of the accountant, giving him the right, but not obliging. This is good. So we have the right not to. Or do.

In this connection, I advise you to lay the following principle in the basis of accounting policy in terms of accounting for low-value resources.

Let a low value with an expected use period of more than 12 months be taken into account on the corresponding sub-account of account 01. And a low value with an expected use period of less than 12 months - on accounts 10.9 and 10.10, depending on which category these resources belong to according to the current Chart of Accounts.

Accordingly, the contractive to the sub-account of account 01 determined for this purpose will, as expected, be the corresponding sub-account of account 02. And the contractive to account 10.10 is the account 10.11 specially intended for this purpose by the Chart of Accounts.

As for the score 10.9, it does not need a contractive, because it takes into account household inventory and household supplies, "which are included in funds in circulation". For example: disposable devices, disposable forms, gloves, flushing and disinfecting agents, stationery, etc. This is exactly the case in which the write-off from the balance sheet when these items are issued for use is carried out immediately and is regulated by the rules, and therefore does not require subsequent accounting. And, if you like, one more difference: they are not assigned inventory numbers, which is impossible objectively.

So, as a result of reflecting a low value on accounts 01 and 10.10 at the original cost and reflecting the same value, respectively, on accounts 02 and 10.11 when it is written off to current expenditure accounts, the book value of these assets will be or equal to zero (if 100% of the value is written off at the fact of issuance) or, in the case of write-off (depreciation) in installments, their book value will have some residual value until a certain time.

In other words, the depreciation method allows you to get a balance sheet in which the full cost is listed for the active item, and the same cost with a minus sign for the contract item, as a result of which we have a working resource on the balance sheet at zero cost. The ideal solution.

A few words about expense accounts, with which, when writing off the cost (calculating depreciation), accounts 02 and 10.11 should be corresponded. It is generally accepted that since the Tax Code classifies such expenses as indirect, and, accordingly, they are shown as indirect in the declaration, then in accounting they should be written off exclusively to account 26. This is wrong.

Firstly, indirect costs are not only management costs, not only general business. The organization incurs indirect costs in production units too. For all costs that cannot be directly taken into account in the cost of production (works, services) are indirect costs, i.e. indirect. They are taken into account on accounts 23, 25, 26, depending on the place where cost centers are formed.

Secondly, depreciation fits well into the category of direct costs. For example, depreciation of equipment operated directly in the manufacture of products. According to the accounting rules, it should be attributed to account 20. Or to account 21, if the equipment was operated in the manufacture of semi-finished products of its own production.

Tax aspect

Here, it would seem, an obstacle: “Depreciable property is property with a useful life of more than 12 months and an initial cost of more than 40,000 rubles”(clause 1 of article 256 of the Tax Code of the Russian Federation), and we are dealing with just such property - worth up to 40.0 thousand rubles. and short service life. Although the latter is not important, because in order to classify property as depreciable, both conditions must be met. Apparent obstruction.

Everything is very simple. There are no such restrictions in accounting, but tax accounting does not care what resources your balance sheet asset consists of; fiscal authorities do not and cannot care about accounting for purely physical units - they are only interested in the cost, financial aspect of accounting.

The case under consideration is one of those points where tax accounting and accounting do not intersect and, at the same time, do not contradict one another. Everything that we write to the credit of accounts 02 and 10.11, in tax accounting refers to material expenses (see clause 3, clause 1, article 254 of the Tax Code of the Russian Federation) and, according to Art. 318 of the Tax Code of the Russian Federation, such expenses are classified as indirect and fully reduce the income from the sale of the corresponding reporting period.

There is an opinion that the accounting of low-value resources should be treated in the same way: attribute their cost to the expense account (or, if through depreciation, then immediately write off the credit of the account in which these resources were listed), and forget about them forever and ever. That is, treat the operation of transferring a certain material resource into operation as a final write-off of it from the balance sheet.

No, that's not possible. This is unprofessional. An accountant who respects himself and his profession will categorically refuse such an offer, simply remembering the importance of strict observance of the Regulations on Accounting. So, the same paragraph 5 of PBU 6/01 reads: “In order to ensure the safety of these objects in production or during operation, the organization must organize proper control over their movement”.

So, what needs to be done to ensure control over the safety of the resource after the write-off of its cost upon release into operation (for use by the responsible person)?

In accounting

• On the first day of the month following the month in which the fact of commissioning (transfer to use) occurred, reflect this fact by posting according to the scheme proposed above. As a result, this low-value item will be physically listed on account 01 or 10.10 at its original cost, and, in combination with contract 02 or 10.11, at book value, i.e. by the residual, which, in the case of a 100% write-off of the cost of the item, will be zero. One way or another, its physical presence will be taken into account, and the movement will be provided with proper control. Periodic reports of materially responsible persons, as before, are obligatory.

In tax accounting

• Upon commissioning, write off the entire cost as material costs. And forget. Control over the physical presence and movement of such resources is not provided for by tax accounting.

Tax accounting operates with cost, and only cost categories, accounting - and physical too. Hence the difference in approaches to depreciation. There is no property with zero value for tax accounting. From the point of view of accounting, depreciation is a write-off of the value of an object, but not its physical write-off.

UPD: According to paragraph 7 of Article 1 of the Federal Law of April 20, 2014 No. 81-FZ “On Amendments to Part Two of the Tax Code of the Russian Federation”, a taxpayer, starting from January 01, 2015, has the right to write off the value of property that is not amortized over more than one accounting period.

In accordance with subparagraph "b", paragraph 3 of PBU 5/98, low-value and consumable items (IBE) are part of the organization's inventories. The receipt of low-value and wearing items at the warehouse of the organization is documented by the same documents and in the same manner as the receipt of materials at the warehouse.

Accounting records of IBEs are maintained at the places of their storage or location by persons responsible for their safety. Within these groups, organizations can establish a more detailed grouping of IBEs. Organizations with a small number of IBEs can account for them in one statement without any division into groups. But in any case, separate accounting of IBE should be organized for materially responsible persons and places of storage, since it is these data that are necessary for conducting an inventory.

Low-value and wear-and-tear items that are in operation are inventoried at their location and financially responsible persons in whose custody they are located. The inventory is carried out by inspecting each item.

When inventorying low-value and wearing items, the following shall be checked:

The presence of an order for the organization regulating the procedure for maintaining accounting records and the procedure for document circulation in the organization;

Availability of a list of low-value and fast-wearing items approved by the head of the organization, classified as expensive or rare due to the significant cost of some types of IBE;

Establishment of the circle of persons who are responsible for the acceptance, storage and release of items, for the correct and timely execution of operations for the movement of the IBE;

Determination of the circle of officials who are granted the right to sign documents for the receipt, release and write-off of the IBE, including expensive or rare ones;

Availability of written agreements on material liability concluded in accordance with the established procedure. Liability for failure to ensure the safety of material assets is determined in accordance with the Regulations on the liability of workers and employees for damage caused to an enterprise, institution, organization, approved by the Decree of the Presidium of the Supreme Soviet of the USSR of July 13, 1976;

Availability of IBE accounting cards (form N MB-2), acts of disposal of the IBE (form N MB-4), acts for writing off the IBE (form N MB-8) and the correspondence of entries in them to accounting data.

By the beginning of the inventory in the cards for accounting for low-value and wearing items of standard form N MB-2, all operations for the movement of the IBE must be completed. The financially responsible person for each type of IBE displays the balances on the day of the inventory and submits all primary documents on the movement of the IBE to the accounting department for processing. Financially responsible persons must confirm in writing that all documents have been submitted to the accounting department and that there are no unaccounted or unwritten IBEs.

IBEs are entered in the inventory by name in accordance with the nomenclature adopted in accounting.

During the inventory of IBEs issued for individual use to employees, it is allowed to draw up group inventory lists indicating the persons responsible for these items, for which personal cards are opened, with their receipt in the inventory.

It is necessary to verify the facts of the disposal of the IBE. Accounting for the disposal of IBEs is different depending on the reasons for the disposal. The act of disposal of the IBE (Form N MB-4) is used to register the breakdown and loss of the IBE. The act is drawn up in two copies. One copy remains in the structural unit, the second is sent to the accounting department. Upon presentation of the act of retirement, the employee is given a suitable item instead of a worthless or lost item. An appropriate entry is made about this in the MBP accounting card (Form N MB-2). Disposal certificates are subsequently attached to the write-off certificates.

It must be borne in mind that only completely unsuitable, low-value and wearing items are subject to write-off. The write-off of worn-out and unsuitable for further use of the MBP is drawn up by the "Act for the write-off of the MBP" of standard form N MB-8. The act is drawn up by the commission in one copy. After the decommissioned items are handed over to the pantry for scrap, the act with the receipt of the storekeeper is submitted to the accounting department. Acts for the write-off of different types of MBP (for example, overalls, furniture, tools, etc.) are drawn up separately due to the fact that the waste (or scrap) obtained as a result of their write-off is used differently (it is taken to a landfill, destroyed, surrendered processing organization, used for any purpose within the organization, etc.).

When conducting an inventory of the IBE, it must be borne in mind that starting from January 1, 1999. the procedure for assessing material assets remaining from the write-off of low-value and wearing items that are not suitable for restoration and further use has been changed.

Clause 54 of the Accounting Regulations defines the procedure according to which the material assets remaining from the write-off of these items are accounted for at market value on the date of write-off and the corresponding amount is credited to financial results.

Items that have lost their purpose, but are suitable for use for other purposes, cannot be written off and must be sold in the prescribed manner. Low-value and wearing items that have become unusable and not written off are not included in the inventory list, but instead an act is drawn up indicating the time of operation, reasons for the uselessness, and the possibility of using these items for economic purposes. For containers that have become unusable, the inventory commission draws up an act for write-off indicating the reasons for damage.

If during the inventory process objects are found that are erroneously listed as part of the IBE, then the transfer of such objects to fixed assets in practice is often reflected by incorrect posting: Debit 01 Credit 12-2.

However, in our opinion, such an approach is inappropriate. If we are talking about newly acquired SMEs, then already at the stage of making a decision on the purchase of property, the sources of financing for such a purchase and the procedure for forming their actual cost are determined. Sources of financing of IBE and fixed assets and the composition of costs included, respectively, in the actual cost and inventory value of objects, differ significantly. This means that in the case when such a transfer is economically justified and legal from a legislative point of view, one posting is not enough. First, you should reverse the postings that formed the actual cost of the MBP. Then compare the relevant paragraphs of PBU 5/98 and PBU 6/97, which establish the composition of the costs included in the book value of the IBE and fixed assets. Finally, the costs to be included in the inventory value of the fixed asset should be charged to account 08 and, upon completion of the formation of the inventory value, put the object into operation (draw up an act of Form N OS-1 and, in established cases, carry out state registration of the transaction).

All of the above applies to a situation where the incorrect attribution of acquired property to fixed assets was revealed at the stage of its capitalization (more precisely, immediately after capitalization). If, however, an operated IBE facility is transferred to fixed assets, the number and composition of accounting entries will be more complicated - entries will be added to adjust the accrued depreciation.

Note that, in our opinion, the occurrence of reasons why such a translation would be impossible is unlikely. Changing the limit for classifying assets as fixed assets is not a condition for revising the composition of the organization's assets. Perhaps such a transfer is required by the tax office (for example, in relation to computer or office equipment). But, firstly, when making a decision on the capitalization of property in the composition of the IBP, the administration of the organization was guided by the requirements of the relevant regulatory documents and accounting policies. Consequently, the organization can defend its position by giving all the arguments that were taken into account when acquiring property. Secondly, such a requirement is related to the additional accrual of income tax amounts, the application of financial sanctions to the organization, etc. From August 1999 this can only be done through a court order. At the same time, the position of the tax authorities will be assessed by the court, and it is not at all a fact that the court decision will be made in their favor.

Another situation, when completed construction objects are erroneously entered into fixed assets (which subsequently causes the registration of the above wiring), is associated with the commissioning of temporary title buildings and structures (non-title temporary buildings and structures (VZS) can only be included in the IBE ). However, even in this case, the error seems unlikely to us. The concept of "title" means that the cost and composition of these VZS are included in the design and estimate documentation, and, therefore, already at the stage of their acceptance into operation, one can make an unambiguous conclusion about the further use of these objects. If the error nevertheless occurred, then it can be corrected by a simple reversal (drawing up two postings: Debit 12 Credit 08 (reversal) and Debit 01 Credit 08). Note that in this case, the composition of costs does not need to be revised, since it is not regulated by PBU 6/97, but by design and estimate documentation. As a rule, the issue of depreciation restoration does not arise either (if the error is discovered much later) - commissioned VZSs are credited to the customer's balance sheet, which rarely accrues depreciation. If these facilities are leased to a contractor, then depreciation is charged, which is included in the rent. However, depreciation rates are accepted according to the Depreciation Rates, regardless of what purpose the object is - permanent or temporary.

When conducting an inventory of the IBE in trade organizations, it is necessary to pay attention to the fact that in these organizations a large proportion of the IBE is occupied by uniforms issued to certain categories of workers.

In accordance with Article 149 of the Labor Code of the Russian Federation at work with harmful working conditions, as well as at work carried out in special temperature conditions or associated with pollution, workers are issued free of charge, according to established standards, special clothing, special footwear and other personal protective equipment. Storage, washing, drying, disinfection, decontamination, decontamination and repair of special clothing, special footwear and other personal protective equipment issued to employees is provided by the administration of the enterprise.

Special clothing and special footwear as part of the organization's property are accounted for as assets in circulation (paragraph 50 of the Accounting Regulations).

Clause 3.4.6 of the Regulation on Accounting for Low-Value and Wearing Items, approved by letter of the USSR Ministry of Finance dated October 18, 1979. N 166 provides that overalls and safety shoes issued to workers and employees are the property of the enterprise and are subject to return after the dismissal of the employee.

Within the framework of labor relations, the enterprise has the right to demand from the employee full compensation for damage caused by shortage, deliberate destruction or deliberate damage to special clothing issued by the enterprise, institution, organization to the employee for use, only when such damage was caused through the fault of the employee (Article 121 of the Labor Code).

In all other cases, the enterprise is obliged to accept from the resigning employee the overalls that he used in accordance with the norms of labor protection legislation. Otherwise, the actions of the enterprise can be regarded as forcing a citizen to conclude a contract of sale and violating the principle of freedom of contract, enshrined in Article 421 of the Civil Code of the Russian Federation.

If the resigning employee agrees to purchase special clothing from the organization with payment of its residual value from the amounts of wages due to him, then in accordance with the Instructions for the Application of the Chart of Accounts, the organization draws up such an operation with the following entries:

Debit 73 Credit 48 - reflects the employee's debt for the overalls sold to him, taking into account the value added tax, since according to Article 3 of the Law on Value Added Tax, the object of taxation is the turnover on the sale of goods, including to their employees;

Debit 48 Credit 12 - the cost of overalls sold to the employee is written off;

Debit 13 Credit 48 - the amount of accrued depreciation on the workwear sold is written off;

Debit 48 Credit 68 - value added tax accrued;

Debit 70 Credit 73 - deducted in accordance with the employee's application, the residual value of workwear.

The financial result from this operation will be zero, since the residual value of the property (special clothing), increased by the amount of VAT, is equal to the price of its sale.

If the uniform has become unusable before the expiration of the wear period, an act is drawn up on the unsuitability of the uniform, indicating the reason.

Items of overalls and table linen sent for washing and repair should be recorded in the inventory list on the basis of invoices or receipts of organizations providing these services.

When conducting an inventory of uniforms and footwear in private security companies, it is necessary to take into account the specifics of their activities established by current legislation.

In accordance with the letter ULRR N 92/1035 dated July 14, 1995, if the organization has a license from the Ministry of Internal Affairs of Russia to carry out private security activities and operates on the basis of a decree of the Government of the Russian Federation dated August 14, 1992. N 587 "Issues of private detective and security activities", then the cost of items issued free of charge in accordance with applicable law (including overalls and uniforms) remaining at personal disposal is included in the cost of production for the element "labor costs" in accordance with subparagraph 7 of the Regulation on the composition of costs. In this case, the wiring must be made:

Debit 20 Credit 70 - wages were accrued in the amount of issued uniforms;

Debit 70 Credit 12 - issued uniforms.

At the same time, it must be borne in mind that, according to the opinion of the Ministry of Finance of Russia, set out in a letter dated August 9, 1999. N 04-02-04 / 1, the cost of acquiring uniforms transferred free of charge or sold at reduced prices from private security companies should not reduce the taxable base for income tax.

When conducting an inventory, it is necessary to pay attention to the fact that if the cost of overalls and footwear was not included in the cost of the element "labor costs", then the accounting department of a private security company in case of dismissal is obliged to accept from the dismissed employee the overalls and footwear that he used.

When conducting an inventory of uniforms and footwear in private security companies, it is necessary to check the correctness of accounting for the issuance of personal protective equipment. Accounting for the issuance of personal protective equipment must be kept in the Personal record card for the issuance of personal protective equipment, approved by the Decree of the Ministry of Labor of Russia dated October 29, 2000. N 39 "On amendments and additions to the Rules for providing employees with special clothing, special footwear and other personal protective equipment." Audit practice shows that such personal cards, as a rule, are not maintained.

In the event that, based on the results of the inventory of workwear and footwear, a specific culprit of the shortage is determined, compensation for losses in accounting must be reflected as follows:

Debit 73 Credit 84 - the amounts to be recovered from the guilty person are reflected in the share of the residual value of the missing MBP object;

Debit 73 Credit 83 - reflects the difference between the actual cost of IBEs and their value at market prices, including VAT;

The reflection of the results of the inventory for the IBE in accounting should be as follows:

1) surplus identified during the inventory:

Debit 12 Credit 80 - taken into account at the market value of the IBE in the form of surpluses during the inventory, followed by the establishment of the causes of the surplus and the perpetrators.

2) shortages identified during the inventory:

Debit 84 Credit 12 - the shortage of IBEs was written off at their actual cost;

Debit 84 Credit 19 - VAT amounts on unpaid and stolen valuables were written off.

After clarifying all the circumstances of the occurrence of shortages and damage to the IBE, the head of the organization decides on the procedure for writing them off from account 84 "Shortages and losses from damage to valuables."

Lack of material assets within the limits of natural loss, approved in the manner prescribed by law, are attributed to the costs of production or circulation of the organization:

Debit 20, 44 Credit 84 - the amount of the shortage was written off within the limits of the natural attrition rate for the costs of production or circulation.

When determining the specific culprit of the shortage - a financially responsible person - compensation for losses is reflected:

Debit 73 Credit 84 - reflects the amounts to be recovered from the guilty person at market prices;

Debit 73 Credit 83 - reflects the difference between the actual cost of IBEs and their value at market prices;

Debit 73 Credit 68 / VAT - the amount of VAT attributable to the residual value of the IBE object is restored at the expense of the appropriate source of financing;

Debit 50 (51, 70) Credit 73 - repayment by the guilty person of the shortage of funds deposited in the cashier, transferred by bank transfer to the current account or deducted from the accrued wages.

In accordance with the current Code of Labor Laws of the Russian Federation, the cost of missing, stolen or damaged valuables recovered from the perpetrators is determined based on market prices in force in the area on the day the damage was caused. Information on market prices can be obtained from pricing authorities, state statistics authorities or trade inspectorates.

As the debt for the guilty person on account 73 is repaid, the corresponding amount of the difference is written off by posting Debit 83 Credit 80.

Debit 80 Credit 84 - the shortfall associated with natural disasters, emergencies and other reasons provided for in clause 15 of the Regulation on the composition of costs is written off to the financial result.

If the organization did not begin to look for those responsible for the shortage, then the amount of damage caused is debited from the organization's own sources by posting Debit 88 Credit 84.

Debit 80 Credit 13 - reflects the amount of depreciation of the IBE, undercharged last year (after the submission of the report);

Debit 13 Credit 80 - reflects the amount of depreciation of the IBP, excessively accrued after the submission of the approved annual financial statements.

The circumstances that gave rise to such an accounting category as low-value and wearing items (IBE) were and remain. And although the very concept of IBE no longer exists, accounting objects remain. They introduced an account 10-9 “Inventory and household supplies”, which takes into account what was omitted. Ya.V. Sokolov, Doctor of Economics, Professor, Member of the Methodological Council for Accounting at the Ministry of Finance of Russia (St. Petersburg State University).

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Origin of IBP

The purchase by the organization of any items is not considered an expense, since these items are first recapitalized - that is, there was money, but things became. But these things can be either reusable or disposable. In the first case, the thing is declared a fixed asset, and expenses arise as it is decapitalized (amortized), and in the second case, the thing is classified as working capital and is recognized as an expense immediately after it is written off.

So accountants thought, so they think today. But in Soviet times, starting from the 30s of the now last century, they came to an important conclusion: items used during t years, but having a very low cost, it is too expensive to take into account as part of fixed assets, and in the economic sense it is hardly justified. Therefore, our predecessors decided to take a bold step: they withdrew a huge block of objects from fixed assets, declared them low-value and wearing out items (IBE) and transferred them to working capital.

What is MBP

The very name of the new category contains two criteria: a low price and a service life - a quick wear of a thing. That is, IBEs are objects costing less n rubles and a service life of less t years.

The main criterion was n rubles, and it changed periodically. BUT t has always been taken and is now taken as one year.

Thus, four possibilities were theoretically proposed:

1. object is worth less n(monetary limit), but operated for more than one year;
2. object is worth more n, but t less than one year;
3. object is worth more n, but t more than one year;
4. object is worth less n and t less than one year.

Theoretically, only objects belonging to the fourth group could be classified as IBE and qualified as working capital. Initially, it was assumed that groups 1, 2, 3 would be accounted for as fixed assets.

However, theory suggests, but life disposes. Practitioners enthusiastically responded to the criterion n and almost immediately forgot about the criterion t.

And in fact, let's take a certain nail: it's worth a penny, but it was driven into the wall and used as a hanger for several years. At the same time, it is absurd to consider such a nail as the main tool.

And so the IBE became the everyday life of our accounting. Entire departments carried out scientific research on low-value and wearing items.

MBP: what has changed

An open-minded person will be surprised and ask: "What is it about? What is changing?" The fact of the matter is that a lot has changed and is changing, and at some enterprises even a lot. After all, the larger the array of IBEs, the more urgent the problem of their decapitalization, and, consequently, the determination of the financial result of the work of the entire organization.

Practice has developed several options.

1. Objects were credited and put into operation on account 12 "Low-value and wearing items". They are shown at the purchase price in the asset, and after each month, 1/12 of this value is decapitalized (account 13 "Depreciation of low-value and wearing items" is credited), i.e., the estimated cost of the object is written off as an expense. At the same time, the object itself, the same ill-fated nail, can be operated for five years, but its cost will be written off within a year (the second t criterion).
2. When the object was transferred into operation, its depreciation was charged in the amount of 50% of its purchase price. When writing off the object, the remaining 50% was accrued (criterion t completely ignored).

The second option was more popular - less work for an accountant, but the cost of the IBP was distributed unevenly over the financial results: with large volumes of receipts, there were surges in profits, because only half of the cost was decapitalized, and the profit was significantly underestimated during the massive write-off of the IBP.

It would seem that the first option, allowing decapitalization to be carried out more evenly, would have a more objective impact on the financial result. However, even here difficulties arose. In the month of acquisition, the entire cost of the IBP was on the balance sheet, and this unreasonably increased the profit of the current month. And then the uniform depreciation made the value uneven, reducing the profit of subsequent reporting periods.

In a word, from the point of view of big science, both options have big drawbacks.

Another disadvantage of MBP

But there were (and are), of course, such MBPs, the purchase price of which was considered negligible. And practitioners insisted that objects worth less than a certain amount be decapitalized at the time of their receipt, that is, their value was immediately attributed to current expenses. And no depreciation, no wear and tear.

This approach made the theorists very sad, but the practitioners insisted. Of course, this reduced the profit of the month in which the purchase took place, but the work of the accountant was greatly facilitated.

Some lawyers said that in this case the "green light" was turned on to plunder socialist property, but knowledgeable people argued that this property was protected not so much by the accountant's records as by factory guards. And so the principle of significance in accounting has received full recognition in the now old accounting.

MBP: what now and what next?

When it was decided that we should do everything like people do, i.e., like in the West, it turned out that they don’t know what IBE is at all, and therefore we don’t need to know either. But there is a long-known and we have a criterion t- one year. However, they do not have criteria n rubles. Therefore, we also canceled it, and it is believed that in this way we have taken another step towards IFRS.

However, you can undo accounting accounts and accounting procedures, but you cannot undo the problem. And then, out of the turbulent sea of ​​life, the criterion n rubles. It is now equal to 20,000 rubles. Officially, it doesn't exist. But what happens without it?

Let's go back to our four situations in numbers:

1. the object costs 18,000 rubles, but the expected operation will be 14 months;
2. the object costs 22,000 rubles, but the expected operation will be 11 months;
3. the object costs 22,000 rubles, but the expected operation is 14 months;
4. the object costs 18,000 rubles, but the expected operation is 11 months.

Although the IBP was canceled, and the word itself, the abbreviation, the IBP was banned, the account 10-9 "Inventory and household supplies" was introduced.

Here on it and found, in essence, a reflection of what was canceled. But unlike in Soviet times, the cost criterion has been pushed into the shadows, and if we consider what has been said, we get the following: the first and third options require the object to be qualified as a fixed asset, and the second and fourth, regardless of its cost, as an economic accessory.

Of course, this creates, and cannot but create, economic difficulties:

• the object costs very little, but the service life is long, attributing it to fixed assets is creating additional problems for the accountant;
• the object costs a lot, but its service life is less than a year. And to record a thing worth many millions in household supplies, the hand rises with difficulty. But most importantly, as long as this object is registered, it will not be subject to depreciation and, therefore, current costs will not decrease during operation.

The third and fourth options are not in doubt. In the third we are talking about fixed assets, in the fourth about materials.

But here it is necessary to note the genuine revolution associated with the "abolition" of the IBE. What was previously considered as such and was somehow amortized, now, until the moment of actual write-off from the balance sheet, increases the amount of the financial result and taxable profit.

They ask me: what will happen? And that will be what was. There have always been and will be things expensive and cheap, and no one will cancel this. So it was, so it will be.

IBP: results

Instructions change, but problems remain. They are solved differently. There was no MBP, then they were introduced. Then they canceled it, but the accounting objects remained.

And there was always common sense and a great criterion of materiality and significance in accounting. And people of worldly experience are always, one way or another, guided by it.

Low-value items - disposable tableware

Competently low-value and wearing items will allow the company to include them in expenses when calculating taxes.

How to properly organize accounting and write-off in such cases?

These questions are faced by the accountant of each organization, since not a single enterprise can do without the use of this type of material in the production.

Let's take a closer look at how to properly organize the accounting for the movement of these things in production.

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What is MBP

Practically in the implementation of each type of activity and in industry there is inventory that does not belong to the main means of production, but is an obligatory accompanying type of material. Such inventory is characterized by a short period of use in the labor process due to the fact that it quickly loses its suitability.

In accounting, they were given the term "low-value wearing items", abbreviated as MBP. Their cost, despite the short period of use, is included in the company's stocks.

Note! It is the inventory suitability time that is the main criterion for enrollment in the IBE list. They account for all that part of the organization's materials, the period of use of which is less than 1 year.

Based on these boundaries in relation to the characteristics of materials and things, the following goods can be classified as IBP:

• overalls and footwear for workers
• quickly wearing parts of office equipment
• utensils for catering
• household utensils, detergents and cleaners for cleaning, etc.

Such inventory and materials, regardless of the period of suitability and cost, can include various additional devices for a narrow purpose, a special tool, without which it is impossible to carry out production tasks. Among the names of such items are the following:

• replacement parts for machine tools and other equipment
• equipment for fishing
• chainsaws

However, they cannot include construction tools; mechanisms inventory used in agriculture; animals that are used in the work of the farm. They are classified as fixed assets, while their service life and cost do not affect their inclusion in the IBE group.

The main features of the IBE for inclusion in the write-off act

Due to the short service life of the MBP, they must be written off when compiling financial statements.

For this, a special form MB-8 is used, an act for the write-off of low-value and wearing items.

How to determine that a thing belongs to the IBE and can be included in this document?

How to correctly apply the justification of things and materials so that they really are IBE.

From the name of such materials, it can be understood that the criteria for enrolling such production equipment in this group are a small price and rapid wear.

The time limit of suitability for attributing things to the IBE changed periodically. Only the service life remained constant one year.

Based on these justifications, it can theoretically be assumed that there are 4 main options for evaluating purchased items for the group we are considering:

• The price of the item is below the monetary limit, but the term of its use can be more than one year.
• The cost of the inventory is more than the limit, but the service life is up to 1 year.
• The material does not exceed the cost of its purchase of the established upper limit bar, but will last more than 12 months.
• The item lasts less than 1 year and costs less than the price limit.

More recently, only the fourth characteristic of the subject could include it in the IBE. As for the first, second and third groups, previously these were fixed assets. At the same time, in production, they often resorted to a price limit, not taking into account the period of service.

In this way, the IBEs were formed into an independent group, which were dealt with by entire departments of institutes, conducting various studies on them.

How to draw up an act?

To draw up an act, a special type of information is provided. The form was developed according to the MB-8 form, approved at the legislative level of the Russian Federation. The document code is indicated in the OKUD classifier with the value - 0320004. But, despite the same requirements for the execution of this act, organizations can edit it and make their own changes for ease of filling.

Before starting to draw up documentation for the write-off of the IBE, a decision must be made on this by the management of the organization. It can also be accepted by representatives of the commission, which includes experts.

The order on the appointment of competent members of the commission shall be issued by the head of the organization.

In the course of work, members of the commission inspect quickly wearing out equipment and study the technical documentation attached to it. Thus, the degree of wear and suitability of the examined tools and other materials accompanying the production process is established.

The commission is based during the write-off of certain items not only on the data of the examination. All characteristics set out in the technical documentation are taken into account.

When filling out the columns of the form for write-off of the IBE, their initial cost is first displayed. It is taken from those costs that were actually spent on their acquisition or manufacture.

If it is decided that such items can be sold, then this can happen both at the same cost, and different from the original price of the product. It should be noted that when they are sold for an amount exceeding their cost, the difference must be included in the income of the organization.

In other cases, an act is drawn up for the write-off of low-value and wearing items, the form of which is filled out separately for the types of similar items in a single copy. The completed form is transferred to the warehouse together with the MBP to be disposed of.

In the form, storekeepers are required to put their signature in order to confirm the fact of write-off of materials. From the warehouse, the document enters the accounting department as a fundamental act for deregistration of unsuitable materials and tools.

What accounting entries with IBP

In the process of forming accounting for the IBE, several methods have been developed for their reflection in postings:

• Upon receipt, they were accounted for and transferred to operation with the entry of value into account 12 “Low-value consumable items”. At the end of each month during the year, 1/12 of the purchase price was written off. Although the period of use could exceed a calendar year, the cost of the MBP was subject to a full write-off in 12 months.
• When the item was handed over to the working process of the object, the amount was immediately reduced by 50% due to wear and tear. The remaining half was not touched until the final moment of its decommissioning.

Since the second write-off method was much easier for an accountant, it was he who was preferred in organizations.

When writing off the first method, its shortcomings were identified. In the month when the acquisition of the MBP took place, it was reflected in the postings of the entire full cost and unjustified profit immediately increased.

And although in the future there was a gradual decrease in the amount due to depreciation and, accordingly, contributed to a decrease in profits in the future, it was still not entirely correct.

Both methods of decommissioning the IBE are recognized as imperfect from a scientific point of view. There is another significant shortcoming in accounting for the IBE, regarding things with a very low price.

To facilitate the accounting of products, accountants have ensured that low-value funds are immediately written off to current expenses in the month they are received.

In this case, there is no need to calculate the percentage of depreciation or depreciation, which is a convenient moment for accounting.

Theorists were outraged by such a write-off procedure, but this did not affect the outcome of the case.

Practice has shown the advantages of this method of writing off the IBE, since it immediately reduced the revenue in the month of purchase and facilitated their accounting.

Since the amount of depreciation is included in production costs, it must be taken into account when determining the tax contribution.

As we have already described, very often in practice accounting is carried out in the two most convenient ways:

• depreciation calculation in the amount of 50% of the initial cost when they are released from the warehouse into operation, and the second half after the act of writing off the MBP is received
• reflect 100% depreciation when the IBE is issued to workers to perform production tasks

There are no strict restrictions on this subject in the law, therefore, the enterprise has the right to independently choose the most convenient method for calculating the depreciation of the IBE and apply it throughout the calendar year.

To enter information on the depreciation of low-value items with a short period of use, account 13 “Depreciation of the MBP” is used. On his credit, in correspondence with the accounts of production costs, they show the amount of depreciation of the IBE, and on the debit of account 13 from credit 12, they reflect the purchase cost of inventory that has been retired from service.

Document the transfer of the IBE into operation for long-term use according to the invoice.

In the event of their breakdown, damage, loss of tools and devices, the head of the unit must draw up an act of write-off of the MBP. An exception in these cases relates to circumstances in which the fault of the worker in the unsuitability of the IBE is established, since the cost of the damaged or lost item must be deducted from his salary.

What should be included in the deed

There are no particular difficulties in documenting the write-off of the IBP. For this purpose, the commission or the head of the unit draws up a normative act in the form of MB-8.

The document should reflect the following parameters:

• positions and personal data of commission members
• IBP name
• disposal quantity in units of measure that is used to account for these materials or products
• write-off reason

After filling in the information about the utilized MBP, the members of the commission sign the act. It must also contain the signatures of the accountant for accounting for goods and materials and the financially responsible person. After signing all these persons, the document is endorsed by the chief accountant and the head.

How to issue an order for a commission to write off the IBE

In order to regulate issues related to writing off the IBE at the enterprise, a permanent commission is appointed by order of the head. Who should be appointed in such cases and what are the nuances of its design?

The commission must include any persons from the administration of the enterprise who are competently versed in the issues of depreciation and accounting of the MBP. These can be persons from the engineering and technical staff of the enterprise, accounting, quality control department, laboratory, if it is available at the factory. The main thing is that people can correctly assess and justify the deterioration of the IBP.

The order indicates the positions and individual data of each member of the commission. Then the reason for issuing the decree is entered: “In order to organize work on setting the deadlines for storing documents, conducting their selection for archival storage and occupation, I order: Create an expert commission.” The following is a listing of the members of the commission, starting with the chairman.

Legislative acts do not regulate the issue. In the absence of one of the members of the commission at the time of writing off the IBE, a temporary order is issued to appoint another member of the commission to replace him for the duration of his illness or other reason for not going to work.

IBE inventory

As a rule, at the end of the year, an inventory of the IBE is carried out. This procedure is carried out before the preparation of the annual report. But if in the production process there is a replacement for the position of a person whose responsibility includes financial responsibility, then an additional inventory of the available material assets is carried out.

The process itself during the inventory is carried out by a separate group of persons enrolled in the working commission by order of the head. They start by checking the availability and condition of inventory cards and other technical documentation for the MBP.

During the study of the documentation, an inspection, verification of availability, as well as the safety of inventory are carried out in parallel. If the product is suitable for further use, then it is entered in the inventory of actual availability.

The list of items in the inventory is compiled according to the following characteristics:

• product name
• assigned inventory number
• technical specifications
• purchase price, etc.

Products and materials that have become unusable are not included in the inventory register. They are entered in a separate list indicating the time of commissioning, the reasons that caused their loss of performance, and other indicators. Then, according to this list, write-off acts are drawn up.

Note! Inventory lists are compiled separately for fixed assets and IBE. Moreover, the latter are recorded in separate lists by the place of their storage and use, as well as by financially responsible persons.

After the transfer of the IBE registers compiled during the inventory, they are reconciled with their actual presence and those recorded in the accounting department. If in the process of reviewing the compliance of the inventory with accounting data, discrepancies are identified, then the first step is to establish the reasons for their occurrence.

Further accounting will depend on whether it is necessary to write off worn-out funds or deduct their value from the salary of the person responsible for the disappearance or breakdown.

In tax accounting, the write-off of the IBE is recognized as a cost of production, which makes it possible to reduce the payment of the amount of the contribution to the account of the Federal Tax Service, only in the case of correct accounting and documentation. Use our recommendations to draw up an IBE write-off act and this will help you confirm the costs with a guarantee.

How to capitalize the IBE is presented in the video:

Ask your question in the form below

The basic definition of low-value and consumable items (IBE) is currently the wording contained in: "For accounting purposes, inventories include low-value and consumable items that are used within the term no more than one year if it is more than one year ". A similar definition contains and .

The assignment of material assets to a certain type can be represented in the form of the following scheme:

Accounting and tax accounting of low-value and wearing items

As mentioned above, the IBP includes items used for a period of time. more than one year or normal operating cycle if it is more than one year , in particular: tools, household equipment, special equipment, special clothing, etc.

It is intended to take into account and generalize information about the presence and movement of low-value and wearing items. The debit of this account reflects the acquisition of IBEs at their original cost, and the credit reflects the release into operation with the write-off of their accounting (book) value to the expense accounts.

Analytical accounting of IBE is carried out by types of items in homogeneous groups established based on the needs of the enterprise .

The write-off of the book value of the IBE in accounting is carried out at the time of transfer of such items into operation in correspondence with cost accounts. Depending on the place of use of decommissioned IBEs, the following cost accounts are used:, etc. At the same time, decommissioning does not mean a complete cessation of their accounting. Until the liquidation of the IBE, an operational quantitative record of such items is kept at the places of operation and responsible persons during the period of their actual use.

When such items are returned after use, suitable for further use, they are in stock and reflected in a debit entry in correspondence with a credit.

Example. The enterprise purchased a special break drill for drilling hard concrete at the cost of UAH 9,000, including VAT – UAH 1,500. According to the technological conditions, the service life of the drill is 2 months. The enterprise, in accordance with the technological process of production, carries out work related to drilling every day. Thus, the service life of the drill is 60 days from the start of operation. In accounting and tax accounting, this operation is reflected as follows.