Accounting for scrap metal from dismantling fixed assets. Write-off of fixed assets for scrap metal: accounting

Successful economic activity of an economic entity is not possible without the participation of fixed and working capital in it. If raw materials and materials are used in the production process only once, then fixed assets wear out and become unusable gradually. As a result, the operation of such funds becomes economically unfeasible for the enterprise, and they need to be written off. After this, waste remains in the form of scrap metal, spare parts, which must be reflected in accounting and do not forget to calculate the amount of income subject to taxation when selling scrap metal. In this article we will look at how fixed assets are written off for scrap metal.

Sequence of actions for writing off OS for scrap metal

If the use of property has become economically unprofitable for the enterprise, then it is necessary to take certain actions to write it off, the sequence of which is:

• creation of a liquidation commission for the purpose of forming its conclusion on the condition of the property;
• adoption by the head of the enterprise of a final decision on the liquidation of fixed assets and their write-off in accounting based on the results of the commission’s activities. This is formalized by order;
• formation of an act of write-off of fixed assets;
• entering information about the object that is being written off into documents (about physical and moral wear and tear or about another reason for disposal).

How to write off fixed assets?

Write-off of fixed assets, regardless of the reason, like any other business transaction, requires mandatory documentation. In order for such an operation to be carried out in compliance with the law, two documents are required:

• order of the head of the enterprise on the liquidation of a fixed asset;
• act on write-off of a fixed asset (or group of objects).

A specific standard form of the order has not been established to date, and the write-off act must be unified. The following types of this document are currently used:

• (except for vehicles);
• (for vehicles);
• OS form - 4b (except for vehicles for groups of property).

The write-off act is filled out in two copies, one of them is given to the accounting department, and the other is taken by the financially responsible person. Based on this document, which is signed by all members of the liquidation commission and approved by the manager, the scrap metal obtained from the liquidation of the facility is delivered to the warehouse. If a vehicle is written off, a document is attached to the write-off report that confirms its deregistration with the traffic police.

The document must necessarily indicate the initial or replacement cost, the amount of wear and tear over the entire period of operation, the amount of costs associated with the write-off of the property, and data on the valuables received after its dismantling.

Accounting for written-off fixed assets

Accounting for write-off of fixed assets for scrap metal is based on paragraphs. 29-31 section 5 PBU 6/1 and Guidelines for accounting of fixed assets (clause 84).

To account for such operations, a separate sub-account is opened under account 01. The initial cost of the objects that need to be written off is transferred to its debit, and the accrued depreciation on them during the period of operation is transferred to credit. Upon disposal, the residual value is credited to this subaccount to profit and loss as an operating expense. This also includes expenses arising in connection with the liquidation procedure. In the credit of the “Profit and Loss” account, income related to the write-off of fixed assets is reflected. These include the cost of scrap metal obtained from the liquidation of the facility.

Expenses resulting from the dismantling of fixed assets can be accounted for as:

• non-operating (if write-off is justified by moral or physical wear and tear);
• emergency (if the write-off is caused by some emergency).

The order of correspondence accounts for write-off of property in accounting is different and depends on the reason for which they were retired and some other factors.

Account correspondence
Debit
	01	the initial (replacement) cost of the property that is being liquidated
02	01 (sub-account “Disposal of fixed assets”	Accumulated depreciation is written off
91/2, 99		The residual value is written off
91/2, 99	23, 25, 70, 69	Liquidation expenses are written off
		Capitalization of scrap metal received after dismantling

Accounting for assets when their useful life has expired

This is the most common reason for write-offs. After its completion, the object can be further exploited. In this case, depreciation stops accruing as soon as its value is equal to the original cost. The procedure for documenting and drawing up entries does not depend on how much they were used for their intended purpose after write-off.

After the liquidation is completed, the balance of account 01 for this object should be reset to zero. Expenses incurred during dismantling are recorded in the debit of account 91, and scrap metal obtained from dismantling is recorded in the debit of account 10 in the “other materials” subaccount.

The cost of scrap metal obtained during the liquidation of fixed assets is determined at market prices, and spare parts and other materials are adjusted taking into account their wear and tear.

Example #1. After the liquidation of a completely depreciated machine, the original cost of which was 45,000 rubles, scrap metal was received, valued by the commission at 3,000 rubles. Dismantling costs amounted to 10,000 rubles (worker wages 7,000 rubles, unified social tax - 3,000 rubles).

Equipment disposal operations should be reflected as follows:

Dt 01/sub-account “Disposal of fixed assets” Kt 01 = 45000

Dt 02 Kt 01/subaccount “Disposal of fixed assets” = 45000

Dt 10 Kt 91 “Other income” = 3000

Dt91 “Other expenses” Kt 70 = 7000

Dt 91 “Other expenses” Kt 69 =37000

or Dt 23 Kt 70, and then Dt 91 Kt 23 - for the amount of salary and unified social tax.

Accounting for fixed assets when the useful life has not expired

It is not always economically profitable for an enterprise to use fixed assets, even if they have not yet been fully depreciated. This applies, first of all, to obsolete objects. Fixed assets can be written off by an enterprise if a decision has been made to change the type of activity, and the sale of such objects is unprofitable for various reasons.

In this case, its initial cost will be greater than the total depreciation on it. This means that there is a balance on the debit of account 01, which should be written off to account 91. In this case, the cost of scrap metal, which is received after dismantling, is taken into account in the order described earlier.

Account correspondence		Contents of a business transaction
Debit	Credit
01 (sub-account “Disposal of fixed assets”	01	the original (replacement) cost of the property that needs to be dismantled
02	01 (sub-account “Disposal of fixed assets”	Write-off of accrued depreciation
91	O1 (sub-account “Disposal of fixed assets”	Write-off of residual value
	91	Capitalization of scrap metal received from liquidation

Fixed assets can be liquidated completely or in parts. For example, when an object is large and part of it is dismantled, it is not subsequently replaced and the functions remain unchanged, then we can talk about partial liquidation. As a result, not only the value of the property decreases, but also the rate of wear and tear.

Example #2. An economic entity decided to liquidate outdated faulty equipment with an initial cost of 20,000 rubles. 3,000 rubles worth of materials were spent on its dismantling. The accumulated depreciation amounted to 15,000 rubles. As a result of dismantling, scrap metal worth 3,000 rubles was obtained.

Equipment dismantling operations should be reflected as follows:

Debit 01/subaccount “Disposal of fixed assets” Credit 01 = 20000

Debit 02 Credit 01/subaccount “Disposal of fixed assets” = 15000

Debit 91 Credit 01/subaccount “Disposal of fixed assets” = 5000 (under-depreciated part of the cost)

Debit 10 Credit 91 =3000 (cost of scrap metal)

Debit 91 Credit 10 = 3000 (dismantling costs)

or Debit 23 Credit 10 and then Debit 91 Credit 23

How to deliver scrap metal obtained from dismantling to the parish?

In order to put scrap metal received from the dismantling of fixed assets on the balance sheet, it is necessary to draw up an act on the receipt of the MC if the building is dismantled, and an invoice in other cases. It must indicate the market value of scrap metal, which will subsequently determine the amount of other income of the enterprise from such operations. When determining the cost of waste, you should take into account the date of its acceptance for accounting and the market valuation, that is, the price that can be obtained when selling scrap metal. Market valuation can be set in different ways. For example, relying on official data from exchanges, statistics bodies, pricing, appraisal expertise, the media, that is, on information from any official source.

Answers to pressing questions

Question No. 1. Is it possible that the chief accountant of the enterprise is appointed as the chief chairman of the liquidation commission?

Yes, such a situation is possible. Regulatory legal acts in the field of accounting do not contain any restrictions in this matter. Thus, the chairman of the commission for writing off fixed assets can be any employee of the enterprise appointed by its head.

Question No. 2. Is it necessary to issue an order from the head of the organization in order to write off a fixed asset?

Yes, such a document must be drawn up, since on the basis of it the act of form OS-4 is filled out. The order can be drawn up arbitrarily, since its unified form has not been established.

Question #3. Is it possible to write off a fixed asset if not all members of the liquidation commission are present when drawing up the write-off act?

No you can not. This is due to the fact that all members of the commission are required to sign the act. If the signature is valid, but the employee was not present, then such an action will be considered illegal. Therefore, when unforeseen circumstances arise, for example, a commission member gets sick or goes on vacation, the head of the organization must issue an order appointing a replacement.

Question #4. How to correctly justify the reason for writing off an obsolete, but not fully depreciated fixed asset?

So that during an audit the tax authorities do not have questions about why fixed assets were written off, it should be clearly formulated and documented. For example, in the write-off act, it is necessary to indicate the inappropriateness of the subsequent use of the object due to the fact that repairs cannot be carried out, or because it has become morally or physically worn out. Based on such marks, you need to make entries in inventory cards or books of fixed assets (OS-6a, OS-6b).

Question #5. How to correctly show in accounting transactions related to the liquidation of unfinished construction and the capitalization of the resulting scrap metal?

Since the costs of unfinished construction are classified as capital investments, and have not yet been transferred to fixed assets, the cost of such an object upon liquidation must be written off as other expenses:

Debit 91 Credit 08

Such an operation does not require the creation of a liquidation commission by order of the director of the organization and the execution of an act for writing off the fixed asset. But this does not mean that the write-off of unfinished construction may not be confirmed by primary documents. It is necessary to draw up an act in any form, since the law does not establish a unified one. Scrap metal remaining after the liquidation of such an object should be recorded at market value as part of other income:

Debit 10 Credit 91

Question No. 6. How to reflect the sale of scrap metal on accounting accounts?

When selling scrap metal:

Debit 91 Credit 10 – for write-off

Debit 62 Credit 91 – for the amount of proceeds from the sale.

Scrap metal obtained as a result of dismantling written-off fixed assets is subject to delivery to a specialized organization. Can institutions benefit from funds from its implementation? How to reflect this transaction in accounting? Is the sale of scrap metal subject to VAT? Is it necessary to take into account income received from the sale of scrap metal when determining the tax base for income tax? You will find answers to these and other questions in this article.

General provisions

A permanent commission for the receipt and disposal of assets created in the institution makes a decision on the write-off of an item of fixed assets due to physical or moral wear and tear and draws up an act on the write-off of an item of fixed assets (except for motor vehicles) (f. 0306003), an act on the write-off of motor vehicles ( f. 0306004).

The write-off of movable and immovable property in federal ownership is regulated by the Regulations approved By Decree of the Government of the Russian Federation of October 14, 2010 No. 834 (hereinafter referred to as Regulation No. 834).

According to pp. "d","e"clause 4 of Regulations No. 834 Federal government agencies must coordinate the write-off of real and movable property with the federal government agencies (federal government agencies) under whose jurisdiction they are.

Federal budgetary and autonomous institutions are given independence in making decisions regarding the write-off of movable property (with the exception of especially valuable movable property (hereinafter - VTsDI), assigned to them by the right of operational management or acquired by them at the expense of funds allocated by the founder for the acquisition of such property) ( pp. "g" clause 4 of Regulations No. 834 ).

In addition, federal budgetary and autonomous institutions have the right to make an independent decision on the write-off of OCDI, which is under their right of operational management and acquired from funds received from income-generating activities ( pp. "k" clause 4 of Regulations No. 834 ).

However, the write-off of real estate (including objects of unfinished construction) and OCDI assigned by the founder to federal budgetary and autonomous institutions with the right of operational management or acquired by them at the expense of funds allocated by the founder for the acquisition of such property, these institutions are required to be coordinated with federal government bodies (federal government bodies) exercising the functions and powers of the founder ( pp. "z","and" clause 4 of Regulations No. 834 ).

Within the framework of Regulation No. 834, the Ministry of Culture issued Order dated October 3, 2011 No. 957 , which approved the Procedure for approving the Ministry of Culture of the Russian Federation of a decision on the write-off of especially valuable movable property, as well as federal real estate (including objects of unfinished construction) assigned to organizations subordinate to the Ministry of Culture of the Russian Federation with the right of economic management or operational management.

The list of documents required to make a decision on the write-off of federal property, including real estate (including objects of unfinished construction) and especially valuable movable property assigned to organizations subordinate to the Ministry of Culture with the right of economic management or operational management, has been approved By order of the Ministry of Culture of the Russian Federation dated October 3, 2011 No. 956 .

As a result, the write-off act drawn up by the commission is approved by the head of the institution either independently or after agreement with the federal government body (federal state body) under whose jurisdiction it is located.

Upon completion of the procedure for approving the write-off of the property and approval of the act, it is subject to dismantling.

Accounting

Upon completion of the dismantling work, on the basis of an act on the write-off of fixed assets (except for motor vehicles) (f. 0306003), an act on the write-off of motor vehicles (f. 0306004), the object is written off from the accounting registers.

This operation is reflected in accounting by the following correspondence of accounts:

Scrap metal obtained during the dismantling of written-off property is subject to capitalization. At the same time, its actual value is determined based on its current market value on the date of acceptance for accounting, as well as the amounts paid by the institution for its delivery ( paragraph 106 Instructions No.157n).

Acceptance of scrap metal for accounting is reflected in the following entry:

The resulting scrap metal is subsequently sold to a specialized organization.

Selling scrap metal is one of the income-generating activities. Moreover, government institutions can carry out such activities if such a right is provided for in their constituent documents ( Art. 161 BC RF).

Budgetary and autonomous institutions have the right to carry out other types of activities only insofar as this serves the achievement of the goals for which they were created and corresponds to these goals, provided that such activities are specified in their constituent documents (charters) ( clause 4 art. 9.2 Federal Law No.7-FZ, clause 7, art. 4 Federal Law No.174-FZ).

However, they will manage the funds received from such activities in different ways:

• State institutions are obliged to send these funds to the appropriate budget of the budget system of the Russian Federation ( Art. 161 Tax Code of the Russian Federation);
• budgetary and autonomous institutions have the right to dispose of them independently ( clause 3 art. 298 Civil Code of the Russian Federation,clause 8 art. 2 of Federal Law No.174-FZ, Letter of the Ministry of Finance of the Russian Federation dated April 16, 2012 No. 02-04-10/1305 ).

When sold, the cost of scrap metal is written off based on the act of writing off inventories (f. 0504230). This operation is reflected in the accounting records as follows:

In accounting, the accrual of income from the sale of scrap metal should be documented using the following correspondence accounts:

An autonomous institution writes off equipment that has become unusable (other movable property) on the basis of a document drawn up in the prescribed manner. The equipment was purchased using funds from income-generating activities. The cost of the equipment is 58,000 rubles. depreciation is charged at 100%.

The scrap metal obtained as a result of dismantling the equipment was accepted for accounting at a market price in the amount of 20,000 rubles. (figures are conditional), which was then implemented by a third party. The income from this operation amounted to 24,000 rubles. The funds were transferred to the institution’s personal account opened with the OFK.

In accounting, these transactions will be reflected in the following correspondence of accounts:

In the budget accounting of a government institution, when reflecting the operation of selling scrap metal, some features should be taken into account.

Thus, when a specialized organization transfers funds to budget revenue accounts, the procedure for reflecting operations for the sale of scrap metal in budget accounting will depend on whether the government agency is the administrator of budget revenues.

The following accounts are used:

• 1  303  05  000 “Calculations for other payments to the budget.” This account applies if the institution is not the administrator of income from the sale of scrap metal;
• 1  210  02  440 “Settlements with the financial authority for budget revenues from the disposal of inventories.” This account will be applied by the institution that is the administrator of the relevant budget revenues.

The government agency sold the scrap metal obtained from dismantling the equipment. The income from this operation amounted to 18,000 rubles. The market value of scrap metal was 17,000 rubles. The funds were transferred by the organization to budget revenues. The institution is a revenue administrator exercising separate powers to accrue and account for payments to the budget.

In the budget accounting of a government institution, this operation will be accompanied by the following entries:

Contents of operation	Debit	Credit	Amount, rub.
Scrap metal was capitalized at market value	1 105 36 340	1 401 10 172	17 000
Accrued income from the sale of scrap metal	1 205 74 560	1 401 10 172	18 000
Scrap metal value written off	1 401 10 172	1 105 36 440	17 000
Debt accrued for transferring funds to the budget from the sale of scrap metal	1 304 04 440	1 303 05 730	18 000
The receipt of funds from the delivery of scrap metal to the budget revenue is reflected on the basis of a notice (f. 0504805) with the corresponding marks of the administrator of cash receipts to the budget	1 303 05 830	1 205 74 660	18 000

Let's use the conditions of example 2 and assume that the institution is the administrator of income from the sale of scrap metal.

In this case, in the budget accounting of a government institution, this operation will be reflected as follows:

Taxation

VAT. Based on the provisions pp. 25 clause 2 art. 149 Tax Code of the Russian Federation Sales of scrap and waste of ferrous and non-ferrous metals are exempt from taxation.

In this case, it is necessary to take into account the provisions clause 6 art. 149 Tax Code of the Russian Federation, according to which operations for the sale of scrap and non-ferrous metal waste are not subject to VAT (exempt from taxation) if the taxpayers carrying out these operations have appropriate licenses to carry out activities licensed in accordance with the legislation of the Russian Federation. The Ministry of Finance expressed a similar opinion Letter dated July 17, 2013 No. 03-03-05/27903 .

Based pp. 34 clause 1 art. 12 of the Federal Law of 04.05.2011 No.99-FZ “On licensing of certain types of activities” activities related to the procurement, storage, processing and sale of scrap ferrous metals and non-ferrous metals are licensed.

Licensing of activities for the procurement, storage, processing and sale of scrap ferrous metals and non-ferrous metals is regulated Decree of the Government of the Russian Federation dated December 12, 2012 No. 1287.

Point 1 This document establishes that the licensing procedure for this activity applies to institutions engaged in the procurement, storage, processing and sale of scrap ferrous metals and non-ferrous metals, with the exception of the sale of scrap ferrous and non-ferrous metals generated by legal entities in the process of their own production.

According to Federal Law No. 89-FZ dated June 24, 1998 “On production and consumption waste”(hereinafter referred to as Federal Law No. 89-FZ) the concept of “scrap and waste of non-ferrous and ferrous metals” should be understood as those that have become unusable or have lost their consumer properties:

• products made of non-ferrous and ferrous metals and their alloys;
• waste generated during the production of products from non-ferrous and ferrous metals and their alloys;
• irreparable defects that arose during the production of these products.

The provisions of Federal Law No. 89-FZ allow for a broader interpretation of the concept of “scrap generated by legal entities in the process of their own production.”

Therefore, we can conclude that the sale of waste and scrap ferrous and non-ferrous metals generated in the process of own production is not a licensed type of activity in accordance with the legislation of the Russian Federation and is exempt from VAT, regardless of whether the taxpayer has a license to conduct procurement, processing and sales of scrap metal.

This conclusion can be confirmed by the decision of the Federal Antimonopoly Service presented in Resolution dated October 22, 2010 No. A08-764/2009-16-20. It states that having a license to apply preferential taxation is a prerequisite in cases where the type of activity is subject to mandatory licensing in accordance with current legislation. The judges came to the conclusion that the lack of a license does not prevent the taxpayer from exercising the right to exemption from taxation of transactions for the sale of goods (works, services) in accordance with the rules Art. 149 Tax Code of the Russian Federation, if a license is not required to carry out these operations.

Income tax. IN Article 251 of the Tax Code of the Russian Federation lists income that is not taken into account when determining the tax base for corporate income tax. However, operations related to the sale of scrap metal are not included in this list.

Therefore, institutions must take into account the income received from the sale of scrap metal when determining the tax base for income tax.

In addition, the cost of materials (including scrap metal) obtained during dismantling of written-off fixed assets is taken into account in non-operating income ( clause 13 art. 250 Tax Code of the Russian Federation). At the same time, according to pp. 2 p. 1 art. 268 Tax Code of the Russian Federation The institution has the right to reduce the income received from the sale of scrap metal by its value included in non-operating income.

Thus, revenue from the sale of scrap metal can be reduced by its market value, previously included in non-operating income when writing off equipment.

IN Letter of the Treasury of the Russian Federation dated December 28, 2012 No. 42-7.4-05/8.0-748 The procedure for fulfillment by state institutions of the obligation to pay income tax is explained. It states that the fulfillment of budgetary obligations for the payment of income tax is carried out within the established limits of budgetary obligations. In this case, budgetary obligations are expenditure obligations to be fulfilled in the corresponding financial year. The letter also contains the following correspondence of accounts, which should accompany the calculation of income tax in budget accounting and its transfer to the appropriate budget:

Instructions for the use of the Chart of Accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, approved. By order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n.

Today there are three main forms of this paper:

• OS-4 - used for all single objects, except vehicles;
• OS-4a - used to remove motor transport from the balance sheet of an organization;
• OS-4b - relevant when disposing of several objects.

The following information about the property is entered in the form:

1. The nominal value of the asset. It can be restorative or obtained initially.
2. Amount of wear. Indicated for the entire service life.
3. Expenses that occurred during the dismantling process.

A suitable document is drawn up in two copies. One form is sent to the company’s accounting department, and the second remains with the employee who is financially responsible. This paper, certified by the signatures of the commission and management, serves as the basis for the transfer of property to the warehouse.

How to capitalize scrap metal from write-off of fixed assets?

How to register ferrous scrap metal in order to sell it correctly later? First of all, the procedure for accounting for scrap and waste of ferrous metals (hereinafter referred to as scrap metal) depends on whose scrap metal will then be sold: - if purchased externally, then it is taken into account immediately in account 41 “Goods”, since the main purpose of purchasing scrap metal is its subsequent resale: D41 “Goods” K 60 “Settlements with suppliers and contractors” - for the purchase price of scrap (excluding VAT); - if it remains as a result of dismantling equipment, cars and other fixed assets, and is not suitable for internal purposes, then such scrap metal is also accounted for in account 41, and it will look like this: D41 K91 “Other income and expenses”, “Other income” - the receipt of metal scrap after the dismantling of metal structures or dismantling of an asset according to market valuation is reflected.

Where and how to dispose of fixed assets after write-off?

This law clearly states that scrap and waste from ferrous and non-ferrous metals include products that: - have lost their consumer qualities; - or have become unusable; - or constitute waste obtained during the production of products from non-ferrous or ferrous metal; - or are defective during production and cannot be corrected. If scrap or waste does not meet one of the characteristics, then its sale is subject to VAT! However, what if the sale of metal waste is subject to VAT? Then the accounting for the delivery of scrap metal will contain an additional entry for the amount of tax: - if you sell your own scrap metal: K91 D68 “Calculations for taxes and fees” - for the amount of VAT; - if purchased scrap metal is sold: D90 K68 – for the amount of the tax.

How to capitalize scrap metal from write-off of fixed assets

If we are talking about transport, it, among other things, must be deregistered with the traffic police, for which a corresponding certificate must be obtained from the inspectorate. Display in accounting (hereinafter referred to as BU) of the write-off act, in accordance with paragraph.
43 Methodological recommendations No. 561, is carried out after it is certified by the signature of management. The corresponding registers of analytical accounting of fixed assets withdrawn from the company's balance sheet are attached to the documents that confirm the facts of their disposal.

Capitalization of scrap metal from write-off of fixed assets To put scrap on the balance sheet of a company, it is necessary to draw up an act of capitalization of material assets. Sample act for the receipt of scrap metal: The document must contain the nominal value of the metal that is included in the balance sheet.

Ideally, it is determined based on current LME (London Metal Exchange) quotes, but prices from other official sources are also suitable.

Write-off of fixed assets for scrap metal: accounting

Important

Tax Code of the Russian Federation. The moment of income recognition is strictly tied to the method used to calculate income and expenses. Thus, under the accrual method, the moment of recognition of income will occur on the day when the act of liquidation of the depreciable object is drawn up.

And with the cash method - on the day when this object is capitalized. If the company decides to use the scrap metal generated during liquidation in its production or sell it, the cost of this material is included in material or sales expenses.

NOTE! According to Art. 252 of the Tax Code of the Russian Federation, the appropriateness of expenses must be justified and documented. If such efforts are not made, tax inspectors will have grounds to exclude these costs from the income tax base and, accordingly, charge an additional amount of this tax.

Disposal of fixed assets. accounting of precious metals

Attention

In this case, the cost of scrap metal, which is obtained after dismantling, is taken into account in the order described earlier. Correspondence of accounts Contents of a business transaction Debit Credit 01 (subaccount “Disposal of fixed assets” 01 initial (replacement) cost of property that needs to be dismantled 02 01 (subaccount “Disposal of fixed assets” Write-off of accrued depreciation 91 O1 (subaccount “Disposal of fixed assets” Write-off of residual value 10 91 Capitalization of scrap metal received from liquidation Fixed assets can be liquidated completely or in parts.

For example, when an object is large and part of it is dismantled, it is not subsequently replaced and the functions remain unchanged, then we can talk about partial liquidation. As a result, not only the value of the property decreases, but also the rate of wear and tear.

Example #2.
Also, for the procedure for capitalizing scrap metal from the write-off of fixed assets, you can use the price from other official sources. Do not forget to indicate the scrap weight and characteristics in the act. At the end, put the date when it was accepted onto the balance sheet. Accounting entries for the capitalization of scrap metal The procedure for the capitalization of scrap metal is carried out based on paragraphs 29 and 31 of the PBU. On the balance sheet of the enterprise, a separate sub-account is opened under account 01. Automation, which is accrued for the use of the operating system, is added to the Credit.
The primary cost at which the fixed assets were accepted onto the balance sheet is entered into Debit. After liquidation has been carried out, the cost of the object is carried out as expenses of an operating or other nature. From the newly opened sub-account they are distributed to the losses or profits of the enterprise - depending on the write-off situation.

We write off the fixed asset and place it as scrap metal

How to capitalize scrap metal from the write-off of fixed assets, and all the intricacies of this process will be discussed below. Content

• 1 Decommissioning of OS
• 2 Capitalization of scrap metal from write-off of fixed assets
• 3 Accounting for scrap metal and examples of postings
  • 3.1 If the useful life has expired
  • 3.2 If the useful life has not expired
  • 3.3 Accounting for the liquidation of fixed assets and the receipt of scrap metal in 1C
• 4 Sales of scrap ferrous metals
  • 4.1 Is VAT subject?
  • 4.2 Tenders
  • 4.3 Export of ferrous metal scrap
• 5 Receipt of scrap metal in a budget organization
• 6 Conclusion

Write-off of OS According to paragraph.

Regulations on maintaining accounting records and financial statements in the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n, clause 79 of the Methodological guidelines for accounting of fixed assets, clause 9 PBU 5/01). The capitalization of scrap metal is reflected in the debit of account 10, subaccount 10-6 “Other materials”, in correspondence with the credit of account 91, subaccount 91-1 “Other income” (Instructions for using the Chart of Accounts).
The costs of upgrading a vehicle (installing a new cab) are included in the increase in the initial cost of this fixed asset. When a new cabin is transferred for installation (instead of a worn one) on a truck, its actual cost is written off from account 10, subaccount 10-5, in this case to the debit of account 23 “Auxiliary production” (since the installation of a new cabin is carried out by auxiliary production forces) (clause.
It should contain the following information:

• when the object is capitalized and entered into the accounting registers;
• when it is made or built;
• when it is put into operation at the enterprise;
• how much time is allocated for its beneficial use;
• its initial cost;
• the amount of depreciation accrued at the time of write-off;
• how many revaluations there were and their sizes;
• the number of repairs, what is the condition of the object’s parts at the time of write-off.

As a rule, organizations use templates for write-off in the form of unified forms determined by the State Statistics Committee of the Russian Federation in Resolution No. 7 dated January 21, 2003.

Therefore, when unforeseen circumstances arise, for example, a commission member gets sick or goes on vacation, the head of the organization must issue an order appointing a replacement. Question No. 4. How to correctly justify the reason for writing off an obsolete, but not fully depreciated fixed asset? So that during an audit the tax authorities do not have questions about why fixed assets were written off, it should be clearly formulated and documented.

For example, in the write-off act, it is necessary to indicate the inappropriateness of the subsequent use of the object due to the fact that repairs cannot be carried out, or because it has become morally or physically worn out. Based on such marks, you need to make entries in inventory cards or fixed asset books (form OS-6, OS-6a, OS-6b). Question No. 5.

Work of the commission 1. Study the object Interview workers who worked with the object, visually inspect, test the object. 2. Establish the reasons why the object failed, whether someone had anything to do with it, or whether the wear and tear occurred over time.

3. Determine the possibilities: Is it possible to use nodes, elements, parts of an object for recycling. 4. Assess the degree of wear and tear. Determine whether it is possible to sell the object as used. Would such a transaction be more profitable than writing off and capitalizing the object as scrap metal from fixed assets? How to capitalize scrap metal from the write-off of fixed assets In order to put scrap on the balance sheet of an enterprise, you need to draw up an act of capitalization of material assets.

The document must indicate the nominal value of the metal that is being added to the balance sheet. Typically, the price is set according to quotes from the London Metal Exchange.

Capitalization of scrap metal from the write-off of fixed assets, accounting (postings) After issuing a write-off act, the accounting department must note that the fixed assets item is no longer in use. This is done using inventory cards of forms OS-6, OS-6a and OS-6b. If we talk about accounting, then the cost of the liquidated fixed asset should be written off from the 01st account, thereby reflecting the fact that happened. Depreciation accrual stops from the next month. When scrap metal is generated as a result of liquidation work, the corresponding volume should be capitalized. The market price of scrap metal is used for reflection in accounting registers. In the future, the company's management makes decisions on the sale of such materials or their use in production. In accounting, the write-off of fixed assets should be reflected as follows: Dt 10 Kt 91 - we receive materials generated during the liquidation of the fixed assets object (in this case, scrap metal).

How to capitalize scrap metal from write-off of fixed assets?

It should contain the following information:

• when the object is capitalized and entered into the accounting registers;
• when it is made or built;
• when it is put into operation at the enterprise;
• how much time is allocated for its beneficial use;
• its initial cost;
• the amount of depreciation accrued at the time of write-off;
• how many revaluations there were and their sizes;
• the number of repairs, what is the condition of the object’s parts at the time of write-off.

As a rule, organizations use templates for write-off in the form of unified forms determined by the State Statistics Committee of the Russian Federation in Resolution No. 7 dated January 21, 2003.

Dismantling and write-off of fixed assets

How to reflect the scrapping of a written-off car in accounting? Accounting. Accounting for fixed assets Question: How to reflect the scrapping of a written-off car in accounting? Answer from 05/16/2013: In the situation described, we can actually talk about selling it for scrap:

• metal received after the liquidation of a fixed asset item (car), which has been removed from the fixed assets, and its deregistration;

• car after its retirement from fixed assets and its deregistration.

In the case of selling metal for scrap, accounting entries are generated (Instructions for the use of the Chart of Accounts for accounting of financial and economic activities of organizations, approved.

Sales of scrap metal

In order to correctly capitalize scrap metal (both non-ferrous and ferrous), you first need to decide whether scrap metal is being purchased for sale or for use in production. Depending on the answer to this question, further accounting is built! We take into account scrap ferrous metals as a product. If a company is engaged exclusively in the resale of scrap metal, without using it for its internal purposes, then it must have a license to carry out its activities.
In addition, the metal it accepts will be considered a commodity, since the purpose of its acquisition is subsequent sale to a processor. In this regard, the capitalization of scrap ferrous metals will be structured as follows:

1. Purchased scrap is accounted for at the purchase price (i.e.

We sell illiquid goods for scrap metal

Postings in accounting are drawn up as follows: For example, we can take a situation where, as a result of removing equipment from the balance sheet of an enterprise that was completely depreciated, scrap ferrous metal was formed. The initial cost of the equipment was forty-five thousand rubles, and the price of the scrap metal obtained was three thousand.

Important

During the dismantling process, expenses in the amount of ten thousand rubles were incurred. Of these, seven thousand were staff salaries and three thousand - unified social tax.

In this case, the withdrawal from the balance sheet is displayed as follows: If the useful life has not expired In this case, obsolescence of the OS or other reasons that make their use impractical may push the enterprise to write it off from the budget. In this case, the initial cost of the property will be higher than the depreciation, which entails the formation of a positive balance in the debit of account 01.

Write-off of fixed assets for scrap metal: accounting

Attention

If the metal was received during the dismantling of some equipment, then the entries for the recording of scrap metal from the write-off of fixed assets will be as follows: D01 “Fixed assets”, “Disposal” K01, “Initial cost” - the cost of the retiring asset; D02 “Depreciation of fixed assets” K01, “Disposal” - depreciation of a retiring object; D91 “Other income and expenses”, “Other expenses” K01, “Disposal” - residual value of disposal; D10, “Other materials” K91, “Other income” - scrap metal was capitalized according to the current market valuation. An act is drawn up for this parish. There is no form of act for direct acceptance of scrap metal obtained during the dismantling of equipment.

After the liquidation is completed, the balance of account 01 for this object should be reset to zero. Expenses incurred during dismantling are recorded in the debit of account 91, and scrap metal obtained from dismantling is recorded in the debit of account 10 in the “other materials” subaccount.

The cost of scrap metal obtained during the liquidation of fixed assets is determined at market prices, and spare parts and other materials are adjusted taking into account their wear and tear. Example #1. After the liquidation of a completely depreciated machine, the original cost of which was 45,000 rubles, scrap metal was received, valued by the commission at 3,000 rubles.

Dismantling costs amounted to 10,000 rubles (worker wages 7,000 rubles, unified social tax - 3,000 rubles).

The result from the sale of scrap metal should be recorded in other income. The cost of scrap metal, in turn, is included in other expenses.

As a result, the postings will look like this: Dt 62 Kt 91-1 - reflect the proceeds from the sale of scrap metal; Dt 91-2 Kt 10 - write off the cost of scrap metal. Entry Dt 91 Kt 08 should be used when the liquidation affected an unfinished construction project.

Info

The fact is that the unfinished object is classified as capital investment, and not as fixed assets. Dt 10 Kt 91 - we reflect the scrap metal that remained after the liquidation of the unfinished object at the market price in other income.

Tax accounting during liquidation of fixed assets, use and sale of scrap metal According to the norms of clause 13 of Art. 250 of the Tax Code of the Russian Federation, when calculating income tax, non-operating income should include the cost of materials generated during liquidation. Only those indicated in paragraph should be excluded from this list.

Capitalization of scrap metal from write-off of fixed assets

In this case, the cost of scrap metal, which is obtained after dismantling, is taken into account in the order described earlier. Correspondence of accounts Contents of a business transaction Debit Credit 01 (subaccount “Disposal of fixed assets” 01 initial (replacement) cost of property that needs to be dismantled 02 01 (subaccount “Disposal of fixed assets” Write-off of accrued depreciation 91 O1 (subaccount “Disposal of fixed assets” Write-off of residual value 10 91 Capitalization of scrap metal received from liquidation Fixed assets can be liquidated completely or in parts.

For example, when an object is large and part of it is dismantled, it is not subsequently replaced and the functions remain unchanged, then we can talk about partial liquidation. As a result, not only the value of the property decreases, but also the rate of wear and tear.

Example #2.

Capitalization of scrap metal from write-off of fixed assets, posting to the budget

If the withdrawal occurs before the expiration of a three-year period from the date of placement on the balance sheet, then a penalty is paid in the established amount and the tax base is recalculated for the entire service life of the object.

• In case of disposal due to wear and tear, a commission is created. Complete liquidation is absolutely not reflected in the tax background of the enterprise.
• The amount of the loss is written off, and the profit is classified as non-operating income.
How to write off OS in 1C-simplified, see this video: Sales of scrap ferrous metals Is VAT subject? The current tax legislation exempts enterprises from paying value added tax when delivering scrap metal only if it was generated in the course of the company’s activities. Written-off fixed assets can be sold to specialized companies without charging VAT by the state.

Capitalization of scrap metal from write-off of fixed assets posting in the budget

• fell into disrepair;
• or there was a loss of their consumer properties;
• or they are industrial waste;
• or are recognized as an irreparable manufacturing defect.

If scrap metal does not meet these criteria, then its sale is subject to VAT! Based on the fact that scrap is purchased for subsequent sale, the entries for the posting of scrap metal will be drawn up as follows: D 41 “Goods” K 60 “Settlements with suppliers and contractors” - accepted by the metal according to its initial assessment (excluding VAT); D 19 “VAT” K 60 - if the seller has issued an invoice reflecting VAT in it, D 68 “Calculations for taxes and fees” K 19 – accepted for VAT credit (if the buyer of scrap metal is on the general tax system), D 41 K 19 – the amount of VAT is included in the cost of scrap metal (if the scrap metal buyer is on a special regime, such as a simplified one).

Receipt of scrap metal from write-off of fixed assets

Equipment liquidation operations should be reflected as follows: Dt 01/subaccount “Disposal of fixed assets” Kt 01 = 45,000 Dt 02 Kt 01/subaccount “Disposal of fixed assets” = 45,000 Dt 10 Kt 91 “Other income” = 3000 Dt91 “Other expenses” Kt 70 = 7000 Dt 91 “Other expenses” Kt 69 = 37000 or Dt 23 Kt 70, and then Dt 91 Kt 23 - for the amount of salary and unified social tax. Accounting for fixed assets when the useful life has not expired It is not always economically profitable for an enterprise to use fixed assets, even if they have not yet been fully depreciated. This applies, first of all, to obsolete objects. Fixed assets can be written off by an enterprise if a decision has been made to change the type of activity, and the sale of such objects is unprofitable for various reasons.

In this case, its initial cost will be greater than the total depreciation on it. This means that there is a balance on the debit of account 01, which should be written off to account 91.

Companies do not always manage to sell purchased goods. They may turn out to be unclaimed (illiquid), for example, due to obsolescence (for example, a manufacturer has released a new, more efficient model of pumping equipment and no one needs the old one anymore). And if the product contains metal, it is sometimes more profitable to scrap it.

This is the case we will consider. We’ll also tell you how to document this operation and what its tax consequences will be.

What should an accountant do if illiquid goods are identified?

If you have received information (for example, from the sales department) that the goods in the organization’s warehouse are obsolete, but management has not yet made a decision to write them off, you need to depreciate such goods. That is, to clarify their real market value in order to indicate reliable information in the reporting. After all, most likely, this market value will be lower than the cost. If signs of impairment are identified, you should create an allowance for impairment of the value of tangible assets. clause 25 PBU 5/01.

How to calculate a reserve for a decrease in the cost of inventories, read:

Then the manager decides to sell the illiquid goods as scrap metal. The problem is that it will not be possible to sell these goods as is (even at reduced prices) and record this operation as a regular sale. And that's why. You are selling not just existing goods at a reduced price, but scrap. And a specialized organization engaged in the purchase/processing of scrap metal will issue you with documents stating that it did not buy your equipment from you, but scrap. Therefore, no matter how much you would like to, you will first have to write off the illiquid goods, and instead capitalize scrap, which will subsequently be sold.

Now let's see what documents will need to be completed.

What documents will you need?

A commission is created to conduct an expert assessment of the depreciation of goods. It includes technologists, sales department specialists, commodity experts and other employees who will be able to assess the real condition of the product and set the possible price for its sale. Based on the results of the commission’s work, the manager issues an order to recognize the product as obsolete and to reduce the price of this product. Next, you need to draw up an act on the depreciation of inventory items. To do this, you can use standardized forms No. TORG-15 or No. MX-15. Or you can draw up the act in any form. Then it must contain all the details required for the primary document and its form must be approved by order of the manager. It is also advisable to attach to the act documents confirming the market value of the goods in clause 20 of the Guidelines, approved. By Order of the Ministry of Finance dated December 28, 2001 No. 119n (hereinafter referred to as the Guidelines).

There are no special provisions for writing off goods. However, they are part of the inventory in clause 2 PBU 5/01, so the company can use the procedure used when writing off obsolete materials in pp. 124-126 Guidelines.

Again, a commission is created to record the fact that the product cannot be sold. The commission may include specialized specialists (sales department specialists, technical specialists who will be able to determine the suitability for further use of individual parts and pieces of equipment). Having considered all the facts (the company tried to sell the equipment, but all possible ways of selling it have been exhausted, the equipment is not a commodity in wide demand and/or is obsolete - and it was not possible to find buyers), the commission recognizes the product as illiquid and subject to write-off, about which a report is drawn up (conclusion ). Based on this document, the manager issues an order to write off the property. It is necessary to add in the order that material assets - scrap, which remains after write-off, must be handed over to a metal collection point. Next, the commission draws up a write-off act. To do this, you can use unified forms No. TORG-15 and No. TORG-16. Or draw up an act in any form, but taking into account the requirements for primary documents Art. 9 of the Law of December 6, 2011 No. 402-FZ. The act should reflect the amount of scrap generated and its market value, which is determined jointly with economic services.

Scrap is received on the basis of the act of write-off of goods and the receipt order.

The transfer of scrap to a specialized organization is formalized by an invoice for the release of materials to the third party (using form No. M-15). In addition, the company accepting the scrap will issue you an acceptance certificate Appendix No. 1 to the Rules, approved. Government Decree No. 369 dated 11.05.2001.

We've sorted out the documents, now let's see how to reflect all this in accounting.

Accounting

Make the following entries in accounting.

Contents of operation	Dt	CT
As of the date of drawing up the act on the markdown of goods
A reserve has been accrued for reducing the value of material assets	91 “Other income and expenses”, subaccount “Other expenses”
The amount of the reserve is determined as the difference between the current market value of the product and its actual cost. In this case, it is necessary to document the calculation of the current market value and para. 7 clause 20 of the Guidelines. To determine the current market value, you can use price data from official publications (for example, statistical collections), as well as information provided by independent appraisers, experts or the manufacturer. When filling out the balance, the actual cost of the goods listed on account 41 “Goods” is reduced by the amount of the reserve (credit balance of account 14). As a result, the goods will be reflected in the balance sheet at their real market value
On the date of write-off of illiquid goods according to the act
Based on the order, illiquid goods were written off	91, subaccount “Other expenses”	41 "Products"
Accrued reserve restored	14 “Reserves for reduction in the value of material assets”	91, subaccount “Other income”
The scrap received from the write-off of goods was accepted for accounting at the current market value	10 “Materials”, subaccount “Other materials”	91, subaccount “Other income”
Current market value refers to the amount that can be received when selling an asset. In this case, data on the current price must be documented clause 23 of the Regulations, approved. By Order of the Ministry of Finance dated July 29, 1998 No. 34n. To do this, you can use prices from the price lists of organizations involved in collecting scrap metal.
On the date of sale of scrap
Income from the sale of scrap is reflected		91, subaccount “Other income”
The cost of sold scrap was written off	91, subaccount “Other expenses”	10, subaccount “Other materials”
On the date of receipt of payment from the buyer
Payment received for scrap	51 “Current account”	62 “Settlements with buyers and customers”

Tax accounting

But in tax accounting, unlike accounting, the picture is not entirely joyful. After all, not all expenses can be taken into account when calculating income tax.

Income tax

In tax accounting, the value of goods is not depreciated.

As is known, the purchase price of goods intended for resale can be taken into account as expenses when calculating income tax only upon their sale. subp. 3 p. 1 art. 268 Tax Code of the Russian Federation. And in the case of writing off illiquid goods, officials believe that their cost is not taken into account in expenses for profit tax purposes, since there is no benefit from such a write-off Letters of the Ministry of Finance dated July 21, 2011 No. 03-03-06/1/428, dated June 7, 2011 No. 03-03-06/1/332, dated July 5, 2011 No. 03-03-06/1/397. But it will be possible to argue with the inspectors. Indeed, in our case, the company does not simply write off (destroy) illiquid goods, but plans to subsequently receive income from selling them for scrap. Therefore, expenses in the form of the cost of written-off illiquid goods meet the requirements of economic justification and can be taken into account when taxing profits and clause 1 art. 252 Tax Code of the Russian Federation. Another argument in your favor: the lists of non-operating and other expenses associated with production and (or) sales are open and subp. 49 clause 1 art. 264, sub. 20 clause 1 art. 265 Tax Code of the Russian Federation; Resolution of the Federal Antimonopoly Service of the Moscow Region dated November 15, 2012 No. A40-34482/09-151-160; FAS NWO dated September 11, 2008 No. A56-3652/2007.

Next, we will deal with the scrap generated when writing off illiquid goods. The market value of the scrap received will have to be reflected in non-operating income in the period when the scrap was capitalized (that is, on the date of drawing up the act of writing off the goods). Art. 250 Tax Code of the Russian Federation; Letters of the Ministry of Finance dated October 21, 2009 No. 03-03-05/188; Federal Tax Service dated November 23, 2009 No. 3-2-13/227@.

But when selling this scrap further, officials do not allow its market value to be written off as expenses. This is explained by the fact that the Tax Code does not establish a procedure for determining the value of inventories received when writing off non-depreciable property. clause 2 art. 254 Tax Code of the Russian Federation.

Of course, the position of the tax authorities is extremely unfavorable for the company. Here are some reasons for a different approach:

• courts come to the conclusion that non-operating income includes the cost of materials (property) that are obtained only as a result of disassembly (dismantling) during the liquidation of fixed assets taken out of service Resolutions of the Federal Antimonopoly Service of the Moscow Region dated 04/13/2011 No. KA-A40/1689-11, dated 08/09/2011 No. KA-A40/8328-11. And if we are talking about writing off illiquid goods, then there are no grounds for reflecting tax income in the form of the value of the scrap received;
• If you do not take into account the cost of scrap when selling it, this will lead to double taxation. In fact, the organization will reflect income in the form of the market value of scrap twice - when it is capitalized and when it is sold. And this is contrary to the rules of the Tax Code clause 3 art. 248 Tax Code of the Russian Federation.

VAT

The write-off of illiquid goods is not subject to VAT taxation. Also, the sale of scrap generated as a result of your own production/economic activity is not subject to VAT (when the sale of scrap is not a type of activity of your company) subp. 25 clause 2 art. 149 Tax Code of the Russian Federation. Let's explain why. To be exempt from VAT on the sale of scrap metal, a license is required and clause 6 art. 149 Tax Code of the Russian Federation; clause 34, part 1, art. 12 of the Law of 04.05.2011 No. 99-FZ. However, to sell scrap generated in the process of own production, a license is not required. clause 1 of the Regulations, approved. Government Decree No. 1287 dated December 12, 2012 and such transactions are not subject to VAT Letter of the Federal Tax Service dated August 16, 2006 No. 03-1-03/1562@.

Please note: sales of scrap must be reflected in section 7 of the VAT return pp. 44- 44.7 Procedure for filling out a tax return, approved. By Order of the Federal Tax Service dated October 29, 2014 No. ММВ-7-3/558@. And you don’t need to issue an invoice for sales. subp. 1 clause 3 art. 169 Tax Code of the Russian Federation.

But there is a problem. As a general rule, if the property ceases to be used in a VAT-taxable activity, the input VAT previously legally accepted for deduction must be restored by the company. subp. 2 p. 3 art. 170 Tax Code of the Russian Federation. Therefore, when conducting an audit, tax authorities may require the restoration of deductible VAT on goods that subsequently become illiquid.

In our opinion, there is no need to restore VAT and the company has a chance to defend this position in court Resolution 2 of the AAS dated April 26, 2013 No. A82-17163/2011. After all, goods are not purchased for the purpose of processing them into scrap metal for further sale, which is not subject to VAT. They were purchased for resale, that is, for transactions subject to VAT, but were written off as scrap due to their unsuitability, and therefore there is no obligation to recover VAT. In addition, writing off obsolete goods is also not a basis for restoring VAT claimed for deduction. Resolution of the Federal Antimonopoly Service of North Kazakhstan Region dated 05/07/2014 No. A32-18211/2012.

However, it still happens that the court supports the tax authorities and obliges the company to restore the VAT previously accepted for deduction. Resolution of the Supreme Soviet of the Russian Federation dated March 23, 2015 No. Ф01-649/2015.

USNO

If a company applies a simplified approach to the “income minus expenses” object, then it takes into account the purchase price of goods purchased for resale, as well as input VAT, as expenses at the time of sale of these goods - subject to their full payment subp. 8, sub. 23 clause 1 art. 346.16, subd. 2 p. 2 art. 346.17 Tax Code of the Russian Federation; Letter of the Federal Tax Service dated 02/05/2014 No. GD-4-3/1891.

In the case of writing off illiquid goods, their cost has not yet been taken into account in expenses. If your product is deregistered as illiquid, then in this situation the costs of its purchase and the VAT charged are not taken into account when calculating the simplified tax due to the closed list of expenses in clause 1 art. 346.16 Tax Code of the Russian Federation.

But the subsequent sale of the goods as scrap metal saves the situation. This was confirmed to us by the Ministry of Finance.

FROM AUTHENTIC SOURCES

Head of the Department of Special Tax Regimes of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia

“If a company applying the simplified tax system with the object of taxation in the form of income reduced by the amount of expenses, writes off illiquid goods purchased for resale, and subsequently sells the scrap resulting from the write-off, then it has the right to take into account the purchase price of these goods, including submitted VAT subp. 2 p. 2 art. 346.17 Tax Code of the Russian Federation. Of course, subject to full payment for the specified goods.

And if an organization simply disposes of (writes off) illiquid goods, then the costs of their acquisition and further liquidation cannot be considered within the framework of extracting income from business activities and, therefore, are not subject to accounting for expenses for tax purposes under the simplified tax system.”

Reflect income from the sale of scrap on the date of receipt of money clause 1 art. 346.15, paragraph 1 of Art. 249, paragraph 1, art. 346.17 Tax Code of the Russian Federation.

Getting rid of illiquid goods causes a lot of trouble. Yes, and there may be problems with tax expenses. But the main thing is to pay attention to the documentation of the write-off of illiquid goods, which we wrote about above. The courts will definitely support you if all the necessary documents are drawn up Resolution of the Federal Antimonopoly Service ZSO dated December 13, 2010 No. A45-7702/2010.