Tax Code of the Russian Federation). *** In this article, we examined the procedure for the formation and use of the reserve for future expenses for the payment of vacations for the purposes of tax accounting... How to create a reserve for vacation payments in accounting is described in detail in the previous article. Thus, it would seem that there is only one topic - a reserve for paying for vacations - and two full-fledged articles are devoted to it at once. However, there is nothing surprising in this: the reserve for the payment of vacations in accounting and in tax accounting is "two big differences." Here are just a few, the most significant differences: Provision for vacation pay in accounting Provision for vacation pay in tax accounting This is an estimated liability of the organization, which is reflected in the statements as of the date of its preparation. It is created at the beginning of the year in order to evenly include the cost of vacation pay in the cost of wages throughout the year.

Sleep reserves

A taxpayer who has made a decision on the uniform accounting of forthcoming expenses for the payment of employee vacations (for the purposes of Chapter 25 of the Tax Code of the Russian Federation) is obliged to reflect in the accounting policy for tax purposes the method of reservation adopted by him, to determine the maximum amount of deductions and the monthly percentage of deductions to the specified reserve. For this, a special calculation (estimate) is drawn up, which reflects the calculation of the amount of monthly deductions to the specified reserve, based on information about the estimated annual amount of expenses for paying for vacations, including the amount of UST from these expenses. In this case, the percentage of deductions to the specified reserve is determined as the ratio of the estimated annual amount of expenses for the payment of vacations to the estimated annual amount of expenses for labor remuneration (p.

1 tbsp. 324.1 of the Tax Code of the Russian Federation). Thus, the purpose of creating a reserve in accordance with paragraph 1 of Art.
Of the Ministry of Finance of Russia No. 119n dated 28.12.2001 (hereinafter referred to as Methodical Instructions)). EXAMPLE Let us reflect in the organization's accounting the formation of a reserve for the reduction in the cost of material assets, provided that at the end of 2014 the company has 100 rolls of RPP-300 roofing material at a price of 350 rubles. per roll. The market value of the materials is 300 rubles. per roll.
In the first quarter of 2015, 15 rolls were sold. DEBIT 91 subaccount "Other expenses" CREDIT 14 - 5000 rubles. ((350 rubles - 300 rubles) x 100 rubles) - a reserve has been formed for reducing the cost of materials; DEBIT 14 CREDIT 91 subaccount "Other income" - 750 rubles. (5000 rubles: 100 rubles x 15 rubles) - the reserve for the sale of materials has been restored. The inventories in the balance sheet show (p.

Accrual of vacation provision under the simplified taxation system

Thus, they will be able to reduce during the reporting year tax base... Despite the fact that the procedure for the formation of the vacation reserve is regulated by the Tax Code, its creation is absolutely voluntary. The reserve can be created by legal entities that are payers of income tax and recognize their expenses and income on an accrual basis.

Those companies that are payers of OSNO or STS, which use the cash method in calculating expenses and income, should not form a vacation reserve. When creating a vacation reserve, the responsible persons of the company need to be guided by the regulations of the Tax Code of the Russian Federation, namely, article 324. It should be noted that organizations that are payers of income tax can maintain an appropriate tax register, which reflects the use of the vacation reserve, in electronic form ...

Vacation reserve. formation and accounting

Attention

Leave payment reserve for application of the simplified tax system If a company operates on a “simplified system” that maintains accounting and is not a small company, it also creates a reserve for the payment of holidays in accounting. Please note that all organizations, except for small businesses, are required to create a reserve for the payment of vacations in accounting (recognize an estimated liability to pay for upcoming vacations in accordance with clause 3 of PBU 8/2010). Creation of a provision for the payment of holidays in accounting This comment is not of an official nature and may lose its relevance due to changes in legislation.

The rights to use this copyright material belong to Kodeks Information Company JSC.

Provision for vacation pay in tax accounting

Important

Each organization must reconcile the reported costs with the actual costs annually. For this, inventory activities are carried out as of December 31 of the reporting year. This procedure is regulated by article 324 of the Tax Code in force in the territory Russian Federation.

To carry out an inventory, accountants need to use accounting and tax accounting data, which reflect records of the actually accrued vacation pay and the amount of the generated vacation reserve. Frequently asked questions and answers to them about the vacation reserve Question №1. Is it obligatory for a company to form a vacation reserve? Despite the fact that in Federal legislation the procedure for the formation of vacation reserves is provided, each organization must independently decide for itself whether it will create it.

Provision for payment of vacations when using usn

From what sources should the vacation reserve be formed? Each business entity independently determines what size its vacation reserve will be. The salary fund for the staff of the enterprise can be considered as sources of its financing. Also, the formation of a vacation reserve can occur due to insurance premiums that the organization makes during extrabudgetary funds when calculating and subsequent payment of wages. The source of financing the vacation reserve can also be insurance premiums credited to the injury fund. Question number 4. How is the reserve for the payment of vacations formed? The accountant of the company that creates the vacation reserve should use a formula that will help to calculate the required amount.

What reserves in accounting should organizations create?

The calculation of the monthly percentage of deductions to the reserve for future expenses for paying vacations for the current year is drawn up by an internal document - an estimate. Download Sample estimate of the reserve of forthcoming expenses for the payment of vacations

On the last day of each month, the amount of deductions to the reserve for vacation pay is calculated based on the monthly percentage of deductions and actual labor costs for the month:

The amount of monthly deductions to the reserve for vacation pay = The amount of actual labor costs for the month (including insurance premiums) x Monthly percentage of deductions to the reserve / 100% The indicated amount of deductions to the reserve is included in the tax expenses for labor remuneration of the corresponding period (clause 24 Article 255 of the Tax Code of the Russian Federation).

Provision for vacation pay in tax accounting: formation rules in 2018

Moscow dated December 31, 2004 N 21-14 / 85240 regarding the advance on wages, the official position is set out in sufficient detail, according to which, when applying the cash method for determining income and expenses, it is necessary to take into account the date of payment from the taxpayer's cash desk and (or) the date of transfer to the account specified by the employee in bank wages, including the so-called "advances". At the same time, “advance payment” usually means the payment of wages for the half-month actually worked by a full-time employee of the organization. A similar point of view is set forth in the letter of the UMNS RF for the city.

Moscow from 22.12.2003 N 21-09 / 70744. Conclusion: 1. An organization applying the simplified tax system (“income minus expenses”) does not create a reserve for the forthcoming vacation pay for tax purposes, since it cannot include the amount of forthcoming payments in expenses.

Reserve for vacation pay for sleep

on doubtful debts;
for a reduction in the cost of inventories (hereinafter - MPZ);
for the depreciation of financial investments.

The above provisions are required to avoid misstatements in the financial statements. Form reserves at least once a year - before compiling balance sheet(Clause 4 PBU 21/2008). Doubtful debt reserves. They are formed in case of recognition of the receivable as doubtful.
A "receivable" is considered doubtful if it has not been repaid or, with a high degree of probability, will not be repaid within the terms established by the agreement, and is not provided with appropriate guarantees (clause 70 of the Regulations on accounting and financial reporting, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n (hereinafter referred to as the Regulation)).

The main purpose of such a reserve is to evenly include the cost of vacation payments in the composition of labor costs that reduce the tax base throughout the year. You will learn how to create and use a reserve for forthcoming vacation expenses for tax accounting purposes by reading this article to the end. Principles of creating a reserve for payment of vacations in tax accounting As stated at the very beginning of the article, the creation of a “vacation” reserve is a right, not an obligation, of taxpayers. At the same time, this right can only be exercised by those organizations that pay income tax and recognize income and expenses on an accrual basis. ! Please note: Organizations that use the cash method of recognizing income and expenses (with STS or OSNO) do not take into account deductions to the reserve for vacation payments in tax expenses and, accordingly, do not create such a reserve.

Sleep reserves

The reserve is formed in the following periods:

for the last day of the month period;
for the last day of the quarterly period;
if the company creates only annual accounts, the reserve is formed as of December 31st.

The date of creation must be spelled out in the accounting policy of the organization. INTERESTING! Until 2011, the formation of the reserve was a voluntary measure of the enterprise.

Attention

It was created with the aim of even writing off all expenses. The rules for creation were contained in clause 72 of the Accounting Regulations (BU).

However, in January 2011, this provision became invalid. It was replaced by estimated liabilities. They are fixed in the BU 8/2010 Regulations.

Features of creating a reserve The specifics of creating a reserve are described in the regulation specified in the BU Rules of 8/2010. However, it does not indicate a list of expenses that can be attributed to estimated liabilities.

Provision for payment of vacations when using usn

To bring the actual costs into line with the costs accounted for during the year, the organization needs to make an inventory of the reserve as of December 31 of the current year (clause 4 of article 324.1 of the Tax Code of the Russian Federation). To do this, you can use the data of the tax accounting register of the reserve for vacation pay, which reflects the amount of the reserve accrued for the year and the amount of actually accrued vacation pay.
Further actions depend on whether a reserve will be created for payment of vacations in the next year or not.

The provision for the payment of vacations will be created next year.

It is necessary to determine the balance of the reserve that can be carried over to the next year.

Without the consent of the author or JSC "Information Company" Kodeks ", the established part IV is allowed. Civil Code Of the Russian Federation lawful ways of using this material. The publication of this material, as well as changes and (or) other processing of it for the purpose of publication, is carried out only with the permission of the author or holder of the right to use this material - JSC Information Company Codex.
Access to full version This document is limited. You can familiarize yourself with the document by ordering a free demonstration of the Codex and Techexpert systems or buy this document right now for only 49 rubles.

Order a demo Free, at your office
Buy a document For only 49 rubles.

The payment process is being completed.

Leave payment reserve

The amount of debt is reflected on the off-balance sheet account 007 within five years from the date of write-off to monitor the possibility of its collection (clause 77 of the Regulation) (see example below). EXAMPLE The buyer's debt is RUB 100,000.

The firm recognized this "receivable" as doubtful, and therefore formed a reserve for doubtful debts. Further after the expiration of the term limitation period the specified debt was recognized as uncollectible. The following entries were made in the accounting: DEBIT 91 subaccount "Other expenses" CREDIT 63 - 100,000 rubles. - formed a reserve for doubtful debts; DEBIT 63 CREDIT 62 - 100,000 rubles. - written off accounts receivable due to the expiration of the limitation period; DEBIT 007 - 100,000 rubles. - written off accounts receivable are recorded off the balance sheet.

What reserves in accounting should organizations create?

Based on this, in the case when the object of taxation is income, reduced by the amount of expenses, for organizations and individual entrepreneurs using the simplified taxation system, the costs taken into account when calculating the tax base for the single tax will include the amounts of actually paid wages saved employees on vacation, as provided for by the legislation of the Russian Federation, and the amount actually paid to employees of the annual remuneration for seniority, and not the amount of deductions to reserves created for these purposes ... "

Provision for vacation pay in tax accounting

If the amount of remuneration for the previous year is taken as the basis, it is necessary to exclude the amount of accrued vacation pay from it;

payments individuals under contracts of a civil nature.

An example of calculating the monthly percentage of deductions to the reserve for future expenses for vacation pay No. Indicator Amount 1 Estimated amount of expenses for paying for vacations in the current year 540,000.00 2 Insurance premiums from the estimated amount of expenses for paying for vacations in the current year (line 1 x 30.2% *) 163,080.00 3 Estimated amount of expenses for the payment of vacations in the current year (including insurance premiums) (line 1 + line 2) - the maximum amount of deductions to the reserve 703 080.00 4 Estimated amount of expenses for wages in the current year 6,480,000.00 5 Insurance premiums from the estimated amount of labor costs in the current year (line

Creating a reserve for payment of vacations in tax accounting

To cover expenses from the reserve funds, 800,000 - 790,000 = 10,000 rubles were not enough. - labor costs. It should be noted that this algorithm is applicable if the organization does not plan to create a reserve next year.

If the presence of a reserve is evidenced by the UE of the future period, then the inventory balance must be compared with the reserve of unused vacations, which is an adjustment of the reserve. This reserve is determined taking into account the cost of unused vacation. IMPORTANT! The amount of the adjusted reserve is determined for each employee according to the formula: Average daily earnings × Number of days of unused vacation (letter of the Ministry of Finance of Russia dated January 11, 2013 No. 03-03-06 / 1/4).

The excess of the adjusted reserve over the balance is reflected in labor costs.
The excess of the balance over the adjusted reserve is reflected in non-operating income (clauses 3, 4 of Art.

The amount of the provision for payment of vacations on an accrual basis 1 2 3 4 5 January 550,000.00 166 100.00 59 651.13 59 651.13 February 540,000.00 163,080.00 58 566.56 118 217.69 March 545,000, 00 164 590.00 59 108.85 177 326.54 ... ... Total not more than the maximum amount of deductions to the reserve: 703 080.00 has the right to develop independently. Download Sample register of tax accounting of the reserve for forthcoming vacation expenses Inventory of the reserve for forthcoming vacation expenses Obviously, the amount actually accrued for the year of vacation pay will most likely not exactly coincide with the amount of deductions to the reserve for vacation payment.

Accrual of vacation provision under the simplified taxation system

If the amount of the reserve is less than the amount of the actual expenses for the payment of vacations for the year and the balance of the reserve carried over to the next year, then the difference should be included in the composition of labor costs as of December 31 of the current year (clauses 3, 4 of Article 324.1 of the Tax Code of the Russian Federation) ...

The provision for the payment of vacations will not be created in the next year (the corresponding changes have been made to the accounting policy).

If the amount of the accrued reserve is less than the actual expenses for vacation pay, then the difference must be included in labor costs as of December 31 of the current year.
If the amount of the accrued reserve is greater than the actual expenses for paying vacations, then the difference must be included in non-operating income as of December 31 of the current year (clause 7 of Art. 250, clause 5 of Art.

Tax Code of the Russian Federation, in the manner prescribed for the calculation of corporate income tax, Art. 255 of the Tax Code of the Russian Federation. In accordance with the provisions of Art. 255 of the Tax Code of the Russian Federation, the taxpayer's expenses for labor remuneration include any charges to employees in cash and (or) in-kind, incentive charges and allowances, compensation charges related to the mode of work or working conditions, bonuses and one-time incentive charges, costs associated with the content of these employees stipulated by the norms of the legislation of the Russian Federation, labor agreements (contracts) and (or) collective agreements.

For the purposes of Chapter 25 of the Tax Code of the Russian Federation, labor costs include, in particular, according to paragraphs. 24 Art. 255 of the Tax Code of the Russian Federation, expenses in the form of deductions to the reserve for the forthcoming payment of vacations to employees and (or) to the reserve for the payment of annual remuneration for length of service, carried out in accordance with Art. 324.1 of the Tax Code of the Russian Federation.

From the accrual of what types of reserves are organizations exempted using the simplified taxation system? What reserves are mandatory for everyone legal entities, including payers of the simplified tax system? In what order should the reserves be formed? You will find the answers in an article prepared by our colleagues from the Simplified magazine.

Reserves are something exotic. Most of the accountants who keep records in organizations on the STS probably think so. Indeed, this is an artificial value formed by the entries in the accounts. And from the accrual of many types of reserves, simplifiedists are exempted. This is stated in clause 3 of PBU 8/2010 "Estimated liabilities, contingent liabilities and contingent assets", approved by order of the Ministry of Finance of Russia dated 13.12.2010 No. 167n.

For example, payers of the simplified tax system do not need to accrue reserves for warranty repairs, warranty service, and vacation payments. Let's just say that in the legislation these types of reserves are called "estimated liabilities", since they represent the amount of future payments recorded in the present time. And the simplified people do not need to make such accruals in accounting. The exception is small companies that are issuers of publicly placed valuable papers(in practice, this happens rarely) - they are obliged to form estimated liabilities according to general rules.

However, there is also a second group of reserves in accounting, which is associated not with future payments, but with the depreciation of assets, that is, with a decrease in their value. The most common of this group. It is needed in order to write off bad debts (letter of the Ministry of Finance of Russia dated December 23, 2005 No. 07-05-06 / 353).

Also, the second group includes reserves for the depreciation of material assets and for the depreciation of financial investments (clause 25 of PBU "Accounting for inventories" and clause 38 of PBU 19/02 "Accounting for financial investments").

It is necessary to accrue such reserves so that the financial statements are not distorted. This should be done at least once a year - when drawing up the annual report (p. 4).

And now, absolutely all companies, including organizations using the simplified system, are obliged to form the second group of reserves. Of course, provided that there are appropriate grounds for creating reserves (paragraphs and Regulations on accounting, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n, hereinafter referred to as the Regulation).

What to worry about for a non-provisioning accountant
Reserves are not shown as a separate line in the balance sheet, since they are only an adjustment value. That is, the corresponding asset or debt is reduced by their amount. Consequently, tax inspectors will only be able to find out that reserves have not been accrued if they request accounting registers or explanations for reporting. Or when they come to the company with an on-site check. But even in these cases, any sanctions can be imposed only if, due to the non-accrual of reserves, any of the lines of the financial statements turned out to be distorted by at least 10%. Then, on the basis of article 15.11 of the Code of Administrative Offenses of the Russian Federation, a company official (accountant or director) may be issued a fine in the amount of 2,000 to 3,000 rubles.
At the same time, if the company regularly pays taxes and submits reports, controllers are unlikely to be concerned about whether the company created reserves or not.

In this article, we will just talk about the second group of reserves: what, how, why and why (briefly information about this is presented in the table). We note right away that firms need to form reserves only in accounting. In tax accounting under the simplified taxation system, reserves are not created. Since such an obligation is not provided for by Chapter 26.2 of the Tax Code of the Russian Federation.

Table.Comparative characteristics of reserves created in accounting by organizations on the simplified tax system

Index	Doubtful debt reserve	Allowance for impairment of financial investments	Reserve for depreciation of material assets
When to create a reserve	If there is a receivable that has not been paid on time and is not secured by guarantees (pledge, surety). Or obligations that have not yet expired, but there is a possibility that they will not be repaid by the debtor (paragraphs 1 and 2, clause 70 of the Regulation)	When there are financial investments on the balance sheet for which the current market price is not determined - stocks, bonds, etc. Provided that the real value of these investments decreases, there are no receipts from them, etc. attachments ")	The cost of material and production assets on the balance sheet has decreased. Or they are morally outdated, have lost their original quality (clause 25 PBU 5/01 "Accounting for inventories")
How much to include in the reserve	The firm sets this value independently, depending on financial condition the debtor. So, she can deduct the entire amount of the debt or only part of it to the reserve (paragraph 3, clause 70 of the Regulation). Decision options are prescribed in the accounting policy for accounting purposes (clause and PBU 1/2008 " Accounting policy organizations ")	The reserve is equal to the amount by which the estimated value of investments has decreased in comparison with their price reflected in the accounting. The company determines the estimated cost independently. Or it can involve an independent appraiser for this (p. And PBU 19/02)	The reserve is equal to the amount by which the current market value of the valuables has decreased in comparison with their actual cost recorded in the accounting. The company finds the current market price on its own. Or it may involve an independent specialist for this (paragraph 20 Methodical instructions approved by order of the Ministry of Finance of Russia on December 28, 2001 No. 119n)
How often to make contributions to the reserve	Contributions to the reserve should be made at the frequency with which the organization forms accounting statements(monthly, quarterly, at the end of the year). But it is imperative to do this at least once a year - when drawing up annual reports, so as not to distort its data. For example, as of December 31 (clause 4 of PBU 21/2008 "Accounting policy of the organization", article 15 of the Federal Law of 06.12.2011 No. 402-FZ)

Question No. 1. When is the reserve for doubtful debts created?

On a note

Doubtful accounts receivable are debts of counterparties that are not paid on time and are not secured by guarantees. As well as obligations, the due date of which has not yet expired, but there is reason to believe that the money will not be received.

The organization must form a reserve for doubtful debts if it has doubtful receivables (clause 70 of the Regulations). The question of which debt is doubtful is clarified by paragraph 2 of clause 70 of the Regulations. Firstly, these are counterparties' debts that are not paid on time and are not secured by any guarantees (for example, a pledge or surety). Secondly, these are obligations, the due date of which has not yet expired, but there is a possibility that the partners will not pay off on time.

If you are sure that the debtor will pay off in the near future (for example, he sent you a letter of guarantee), then you will not have to create a reserve for doubtful debts. Since the very fact of delay does not oblige to form such a reserve (letter of the Ministry of Finance of Russia dated January 27, 2012 No. 07-02-18 / 01).

The firm sets the amount of the reserve for doubtful debts on its own. You can reserve both the entire amount of the debt, or only a part of it.

What amount to include in the reserve - you decide on your own, depending on the financial condition of the debtor (paragraph 3, clause 70 of the Regulation). Options for such decisions are prescribed in the accounting policy for accounting purposes (clause and PBU 1/2008 "Accounting policy of the organization"). For example, you can reserve the entire amount of a receivable. Or just a part of it.

Provisions for doubtful debts are reflected in account 63. At the same time, analytical accounting is kept for each doubtful debt. Reflect the accrual of the reserve by wiring:

- a reserve for doubtful debts has been created.

Make the same entry when the provision is increased (for example, if the counterparty's debt has grown).

If your partner has paid off a debt for which you previously created a reserve, reduce it by the amount owed by making the following entry:

- the reserve was restored in terms of repayment of accounts receivable.

At the expense of the created reserve, you will write off, firstly, those debts that have expired the statute of limitations. And secondly, other debts that are unrealistic for collection.

For example, obligations that were not fulfilled due to the fact that the debtor was liquidated and the court confirmed the fact that the cash impossible (clause 77 of the Regulations).

Writing off accounts receivable is possible only if the relevant primary documents are drawn up: an inventory statement of the debt, a written justification for the reason for the write-off and an order from the head. When writing off, an entry is made:

DEBIT 63 CREDIT 62 (71, 73, 76 ...)

- bad accounts receivable were written off at the expense of the created reserve.

At the same time, please note that you can use the reserve only within the limits of the reserved amounts. Therefore, if during the year the amount of costs for writing off debts exceeds the amount of the created reserve, reflect the difference as part of other expenses (clause 11 of PBU 10/99 "Organization's expenses"). And do the wiring:

DEBIT 91 subaccount "Other expenses" CREDIT 62 (71, 73, 76 ...)

- bad accounts receivable, not covered by the reserve, were written off.

Please note that bad debt cancellation is not debt cancellation. Therefore, within five years from the moment you wrote off the debt, reflect it off the balance sheet on account 007 "Written off at a loss indebtedness of insolvent debtors." An entry is made:

DEBIT 007

- written off accounts receivable are reflected.

During this time, keep an eye on whether the debtor's property status has changed so as not to miss the opportunity to again apply for debt collection from him.

Example 1. Creating a reserve for doubtful debts in accounting

LLC "Victoria" applies the simplified tax system. On November 1, 2013, the organization delivered goods to OOO Vostok in the amount of RUB 100,000. Money for the delivered goods should have arrived within 30 days after shipment. As of December 2, 2013, no payment has been received from Vostok LLC. According to the accounting policy of Victoria LLC, the debt that was not repaid on time and not secured by guarantees is doubtful. A reserve should be created for it in the full amount of the debt. The company forms only annual accounting records.

When compiling accounting reports for 2013, the debt of Vostok LLC was recognized as doubtful, therefore the accountant made the following entry on December 31, 2013:

DEBIT 91 subaccount "Other expenses" CREDIT 63

- 100,000 rubles. - a reserve for doubtful debts has been created.

On January 10, 2014, Vostok LLC paid half of the debt. On the same date, the accountant made the entries:

DEBIT 51 CREDIT 62 subaccount "Settlements for shipped goods"

- 50,000 rubles. - received money from the buyer for the delivered goods;

DEBIT 63 CREDIT 91 subaccount "Other income"

- 50,000 rubles. - the reserve was restored in the part of the repaid receivables.

This reserve should be created by companies that have financial investments listed in clause 37 of PBU 19/02 "Accounting for financial investments" on their balance sheets. In particular, we are talking about investments for which the current market value is not determined (shares, bonds, etc.). A reserve is created if their real value decreases.

The fact that the cost of investments has decreased can be judged by the following indicators (clause 37 of PBU 19/02):

- there is no income from financial investments or income from them has significantly decreased;

- the organization that issued the security is declared bankrupt or has signs of bankruptcy;

- on the securities market, a significant number of transactions with similar securities are made at a price below their book value.

If such signs occur, at least once a year as of December 31, check your financial investments for impairment (paragraph 38 of PBU 19/02). You can also do this more often (for example, monthly or quarterly).

In order to conduct a check, you will have to determine the estimated cost of the investment. You can do it yourself by prescribing the methodology in the accounting policy for accounting purposes (clause 7 PBU 1/2008). Or you can hire an independent appraiser for this purpose.

Then compare the estimated price with the investment value, which is reflected in your accounting. And for the amount of reduction (if any), create a reserve (p. And PBU 19/02).

The amount of the reserve is debit to account 91 of the sub-account "Other expenses" in correspondence with account 59 "Provisions for the depreciation of financial investments":

- created (increased) a reserve for the depreciation of financial investments.

Maintain analytical accounting by type of financial investment.

If the investment price has increased, then reduce the amount of the reserve by forming a reverse posting:

- the reserve for the depreciation of financial investments was dissolved (reduced).

Do the same posting if the financial investment for which the reserve was created is retired. For example, it is sold, transferred free of charge, etc.

Example 2. Creating a provision for impairment of financial investments

LLC “Uspeh” uses the simplified tax system and has five shares of JSC “Riga” on its balance sheet (the market value of which is not determined) for a total amount of 50,000 rubles. According to the accounting policy for accounting purposes, LLC “Success” checks financial investments for impairment on a quarterly basis. For 2012 JSC Riga was unable to pay dividends. In September 2013, it became known that with regard to this joint stock company bankruptcy proceedings started.

The impairment test carried out on 23 September 2013 showed that the value of JSC Riga shares is significantly decreasing. Their estimated cost, according to an independent appraiser, was 25,000 rubles.

Therefore, on the same day, Success LLC decided to create a reserve for the depreciation of financial investments. In accounting, the accountant reflected this operation as follows:

DEBIT 91 subaccount "Other expenses" CREDIT 59

- RUB 25,000 (RUB 50,000 - RUB 25,000) - a reserve was created for the depreciation of JSC Riga shares.

On December 23, 2013 LLC “Uspekh” received information that the financial condition of JSC “Riga” has improved. The estimated cost has increased to 30,000 rubles. On the same day, the accountant adjusted the amount of the formed reserve by 5,000 rubles. (30,000 rubles - 25,000 rubles) and made the entry:

DEBIT 59 CREDIT 91 subaccount "Other income"

- 5000 rubles. (RUB 30,000 - RUB 25,000) - the provision for depreciation of JSC Riga shares has been reduced.

Question number 3. When to form

This reserve needs to be created by companies that have inventories, the cost of which has significantly decreased or they have become obsolete or lost their original quality (clause 25 of PBU 5/01 "Accounting for inventories"). These can be values such as raw materials, materials, finished products, as well as goods.

To determine whether the price of these objects has decreased or not, you will have to calculate their current market value... How to do this is not specified in the accounting legislation. Therefore, you make the decision yourself, securing your choice in the accounting policy. In this case, the calculation should be documented (clause 20 of the Methodological Instructions approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n).

So, for example, you can use information about the level of prices for materials available from statistical agencies, trade inspections, in the means mass media, as well as expert opinions.

If it turns out that present value values are reduced in comparison with their actual cost (at which they are reflected in the accounting), then form a reserve for the amount of the decrease. Record its value on account 14 of the "Reserve for depreciation of material assets" account with the following entry:

- a reserve has been created for the reduction in the value of material assets.

You can restore the reserve, that is, attribute its value to income, in two cases. The first - if the inventory was used: written off for production or sold. Second, the value of the values for which the reserve was created increased. In this case, make the following posting in the accounting:

- the reserve for the decline in the cost of material assets has been restored.

Accrual of provision for depreciation of material assets

Ltd. "Vesna" applies a simplification and is engaged in trade in construction materials. The firm prepares financial statements once a year. As of December 31, 2013, the company records 10,000 materials of the same type. The actual cost of one material - 10 rubles, all - 100,000 rubles. (10 rubles × 10,000 pcs.).

The market price of building materials according to the opinion of an independent specialist as of the indicated date was 8 rubles. per piece, the whole lot - 80,000 rubles. (8 rubles × 10,000 pcs.). Consequently, values are depreciated. For the amount of the decrease in their value, the accountant created a reserve on December 31 and made an entry in the accounting:

DEBIT 91 subaccount "Other expenses" CREDIT 14

- 20,000 rubles. (100,000 rubles - 80,000 rubles) - a reserve has been created for the reduction in the cost of material assets.

On January 20, 2014, the company sold 5,000 materials. On the same day, the accountant restored the reserve for their value and made an entry:

DEBIT 14 CREDIT 91 subaccount "Other income"

- 10,000 rubles. (20,000 rubles: 10,000 pcs. × 5,000 pcs.) - the reserve for the decline in the cost of tangible assets in connection with their sale has been restored.

The article was prepared based on materials
our colleagues from

The organization is on a simplified taxation system: income minus expenses. Is it obligatory to form estimated liabilities and reserves?

An organization based on a simplified taxation system creates three types of reserves in accounting - a reserve for doubtful debts, a reserve for the depreciation of financial investments, a reserve for a decrease in the value of tangible assets.

Estimated liabilities in accounting, including a reserve for warranty repairs and payment of vacations, do not need to be formed.

For tax purposes, an organization on the simplified taxation system is not entitled to take into account the costs of creating any reserves when calculating the single tax.

How to create a reserve for payment of vacations

STS

Organizations on the simplified tax system cannot create a tax reserve for the payment of vacations.

If an organization pays a single income tax, it does not take into account any expenses, including expenses in the form of deductions to reserves (clause 1 of Art. 346.14 of the Tax Code of the Russian Federation).

Organizations that pay a single tax on the difference between income and expenses will also not be able to create a reserve. After all, they take into account the costs upon payment (clause 2 of Art. 346.17 of the Tax Code of the Russian Federation). That is, vacation expenses will reduce the base for the single tax only at the moment they are paid to the employee. And it will not be possible to take them into account in advance by creating a reserve. Therefore, in the closed list of accounted expenses, which is in paragraph 1 of Article 346.16 Tax Code RF, deductions to any reserves are not named.

How to create a reserve for warranty repairs and warranty service of goods and finished products(works)

STS

Regardless of the chosen object of taxation, organizations that apply the simplified tax system, when calculating the single tax, are not entitled to take into account the costs of creating any reserves. Including the reserve for warranty repairs (warranty service). This type of expenses is not provided for by the Tax Code of the Russian Federation. If the organization pays a single tax on the difference between income and expenses, the actual costs of warranty repairs reduce the tax base on a general basis (subparagraph 25 of paragraph 1 of article 346.16, paragraph 2 of article 346.17 of the Tax Code of the Russian Federation).

What reserves in accounting should be created by organizations using the simplified tax system

All firms on the simplified tax system, regardless of the object of taxation, should create reserves in accounting, if appropriate circumstances exist. Therefore, in the article you will find useful information for yourself.

Reserves are something exotic. Most of the accountants who keep records in organizations on the STS probably think so. Indeed, this is an artificial value formed by the entries in the accounts. And from the accrual of many types of reserves, "simplifiedists" are exempted. This is stated in clause 3 of PBU 8/2010 "Estimated liabilities, contingent liabilities and contingent assets", approved by order of the Ministry of Finance of Russia dated 13.12.2010 No. 167n.

For example, payers of the simplified tax system do not need to accrue reserves for warranty repairs, warranty service, and vacation payments. Let's just say that in the legislation these types of reserves are called "estimated liabilities", since they represent the amount of future payments recorded in the present time. And the "simplifiedists" do not need to make such accruals in accounting. The exception is small companies that are issuers of publicly placed securities (in practice, this happens rarely) - they are obliged to form estimated liabilities according to general rules.

However, there is also a second group of reserves in accounting, which is associated not with future payments, but with the depreciation of assets, that is, with a decrease in their value. The most common of this group is the reserve for doubtful debts. It is needed in order to write off bad debts (letter of the Ministry of Finance of Russia dated December 23, 2005 No. 07-05-06 / 353).

It is necessary to accrue such reserves so that the financial statements are not distorted. This should be done at least once a year - when drawing up the annual report (,).

And now, absolutely all companies, including organizations using the “simplified system”, are obliged to form the second group of reserves. Of course, provided that there are appropriate grounds for creating reserves (paragraphs and Regulations on accounting, approved by order of the Ministry of Finance of Russia dated 07.29.98 No. 34n, hereinafter - Regulations).

On a note

What to worry about for a non-provisioning accountant

Reserves are not shown as a separate line in the balance sheet, since they are only an adjustment value. That is, the corresponding asset or debt is reduced by their amount. Consequently, tax inspectors will be able to find out that the reserves were not accrued only if they request accounting registers or explanations to the reporting. Or when they come to the company with an on-site check. But even in these cases, any sanctions can be imposed only if, due to the non-accrual of reserves, any of the lines of the financial statements turned out to be distorted by at least 10%. Then, on the basis of article 15.11 of the Code of Administrative Offenses of the Russian Federation, a company official (accountant or director) may be issued a fine in the amount of 2,000 to 3,000 rubles.

At the same time, if the company regularly pays taxes and submits reports, controllers are unlikely to be concerned about whether the company created reserves or not.

Table Comparative characteristics of reserves created in accounting by organizations on the simplified tax system

Index	Doubtful debt reserve	Allowance for impairment of financial investments	Reserve for depreciation of material assets
When to create a reserve	If there is a receivable that has not been paid on time and is not secured by guarantees (pledge, surety). Or obligations that have not yet expired, but there is a possibility that they will not be repaid by the debtor (paragraph and clause 70 of the Regulation)	When there are financial investments on the balance sheet for which the current market price is not determined - stocks, bonds, etc. Provided that the real value of these investments decreases, there are no receipts from them, etc. attachments ")	The cost of material and production assets on the balance sheet has decreased. Or they are morally outdated, have lost their original quality (clause 25 PBU 5/01 "Accounting for inventories")
How much to include in the reserve	The firm sets this value independently, depending on the financial condition of the debtor. So, she can deduct the entire amount of the debt or only part of it to the reserve (clause 20 of the Methodological Instructions approved by order of the Ministry of Finance of Russia No. 119n on December 28, 2001)
How often to make contributions to the reserve	Contributions to the reserve should be made at the frequency with which the organization prepares financial statements (monthly, quarterly, at the end of the year). But it is imperative to do this at least once a year - when drawing up annual reports, so as not to distort its data. For example, as of December 31 (clause 4 of PBU 21/2008 "Accounting policy of the organization", article 15 of the Federal Law of 06.12.2011 No. 402-FZ)

Nuances that require special attention

Firms using the simplified tax system must create three reserves in accounting. The first is for doubtful debts. It is formed when there are overdue and unsecured debts in order to write off their value later.

The second is for the depreciation of financial investments. It is created by those who have financial investments, the value of which has dropped significantly. The purpose of the reserve is to show the accounting user real data about the company's assets.

The third - for a decrease in the cost of material assets. It is formed if the price of inventories has decreased. The reserve is needed for the reliability of accounting.

Add to favoritesSend by mail The provision for payment of vacations in tax accounting in practice is much less common than in accounting, due to its voluntary formation within the framework of the Tax Code of the Russian Federation. How to calculate it, if you nevertheless decided on a reserve, and how to take it into account in income tax, we will consider in our article. What are the features of the formation of a reserve for payment of vacations? How is the allowance for vacation pay taken into account for the purpose of calculating income tax? Results What are the features of the formation of a reserve for payment of vacations? As already mentioned, the issue of the availability of a reserve for paying holidays in tax accounting is decided by the enterprise itself (Article 324.1 of the Tax Code of the Russian Federation). However, it is unacceptable for economic entities keeping cash records (Article 273 of the Tax Code of the Russian Federation). The reserve allows for an even distribution of costs for:

vacation pay;
insurance premiums (incl.

Sleep reserves

Tax Code of the Russian Federation). *** In this article, we examined the procedure for the formation and use of the reserve for future expenses for paying holidays for tax accounting purposes. How to create a reserve for vacation payments in accounting is described in detail in the previous article.
Thus, it would seem that there is only one topic - a reserve for paying for vacations - and two full-fledged articles are devoted to it at once. However, there is nothing surprising in this: the reserve for the payment of vacations in accounting and in tax accounting is "two big differences."
Here are just a few, the most significant differences: Provision for vacation pay in accounting Provision for vacation pay in tax accounting This is an estimated liability of the organization, which is reflected in the statements as of the date of its preparation. It is created at the beginning of the year in order to evenly include the cost of vacation pay in the cost of wages throughout the year.

That is, monthly deductions to the reserve are made until their amount becomes equal to the limit value.

The estimated amount of labor costs for the current year can also be determined in several ways:
- according to the data of the previous year;
- based on information about the wage fund for the current year (for example, based on staffing table). This method is more suitable for organizations in which wage employees to a large extent consists of a salary component.

Please note: The estimated amount of labor costs used to calculate the monthly vacation allowance does not include:

payment of vacation pay.

Thereafter, contributions to the vacation allowance are not made and are not included in expenses for tax purposes. ! Note:

If an organization has created a reserve for vacation pay in tax accounting and makes monthly contributions to such a reserve, then the actual expenses for paying vacation pay are not included in tax expenses (Letter of the Ministry of Finance of the Russian Federation dated 01.04.2013 No. 03-03-06 / 2/10401)
Compensations for unused vacation, including insurance premiums from them, cannot be written off from the reserve for vacation pay, therefore they are recognized in labor costs (Letter of the Ministry of Finance of the Russian Federation of 03.05.2012 No. 03-03-06 / 4/29).

An example of calculating monthly deductions to the reserve for vacation pay 2 х 30.2% The amount of monthly deductions to the reserve for payment of vacations (column 2 + column

Creating a reserve for payment of vacations in tax accounting

Many STS accountants believe that reserves are some abstract accounts that only large companies should use. This opinion is wrong. Companies on the "simplified" system have the right not to reserve amounts for certain expenses.

Attention

However, there are such reserves under the simplified tax system, which must be created on 07/30/2015 Author: Marina Kosulnikova, Chief Accountant company "Galan" Let's say right away that in the tax accounting of the company on the simplified tax system, it is not entitled to create reserves. The fact is that for such firms in the Tax Code a closed list of expenses is prescribed, in which deductions for reserves are not provided (Art.

346.16 of the Tax Code of the Russian Federation; letter of the Ministry of Finance of Russia dated December 29, 2004 No. 03-03-02-04 / 4/1). And, in principle, it would be illogical, because with a “simplified” system, expenses are recognized only after their actual payment (clause 2 of article 346.17 of the Tax Code of the Russian Federation; letter of the Ministry of Finance of Russia dated 08.06.2011 No. 03-11-06 / 2/90).

Provision for payment of vacations when using usn

Important

It should be noted that the audit is carried out at least once a year as of December 31 of the reporting year if there are signs of impairment (paragraph 6, clause 38 of PBU 19/02). To summarize information on the availability and movement of reserves for the depreciation of financial investments, account 59 “Provisions for the depreciation of financial investments” (Chart of Accounts) is intended.

Commercial organizations form a reserve at the expense financial results as part of other expenses (paragraph 4, clause 38 of PBU 19/02): DEBIT 91 subaccount "Other expenses" CREDIT 59 - a reserve has been formed for the depreciation of financial investments. A similar entry is made when the amount of reserves increases (clause 39 of PBU 19/02). With a decrease in the amount of created reserves (increase in the estimated value or disposal of financial investments), the amount of the previously created reserve is transferred to other income (paragraphs 39, 40 of PBU 19/02) (see.

Provision for vacation pay in tax accounting

Payment method: What you get: After completing the payment process, you will get access to the full text of the document, the ability to save it in .pdf format, as well as a copy of the document to your e-mail. A confirmation of payment will be sent to your mobile phone. If you have any problems, please contact us at Examples of similar documents available in full text.