Manufacture of products in budgetary wiring institutions. Accounting for building materials and finished products in budgetary institutions. Accounting for the sale of finished products

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accounting accounts

Accounting for finished products in the accounting of state and municipal institutions may differ depending on the type of institution: state-owned, budgetary or autonomous. The legal basis for the accountant should be Instructions No. 162n, (in accordance with the type of institution), which describes in detail the features of documenting all operations with finished goods.

It is important to understand that the production and sale of goods is not the main function of government agencies. In order for accounting to be done correctly, the charter of the organization must contain an appropriate clause stating that the company has the ability to sell and sell goods on a commercial basis.

Budgetary and autonomous institutions reflect finished products on the accounts:

Account 0 105 37 000 “Finished products - other movable property of the institution”;
Account 0 105 27 000 "Finished products - especially valuable movable property of the institution."

Cost of finished products

For registration of output, the standard-planning method is used: with this method, the cost is calculated based on the difference between the actual production cost for the reporting period and the planned (standard) cost. Planned cost can change several times a year. The advantage of this method for government agencies is that it gives a unity of assessment in accounting for finished products in accounting and facilitates the planning process.

There may be a difference between the planned and actual cost. In this case, if the product is sold, the difference is written off as an increase or decrease in the balance. If the products are not sold (or sold free of charge), the difference is written off as an increase or decrease in the financial result.

The cost is reflected in account 0 109 00 000 “Costs for the manufacture of finished products, performance of work, services”. Accounting for finished goods posting uses different, depending on the type of institution.

Below are the main entries in the accounting of finished products in the accounting of state institutions.

Consider postings for all types of institutions.

State institutions:

Postings for budgetary and autonomous institutions download below

Stock accounting

After production, finished products are transferred to a warehouse for temporary storage. At the warehouse, finished products are accounted for at their actual cost.

Materially responsible persons must enter each copy of the product into a special inventory card (f. 0504043). The card indicates the physical properties of the products, such as quantity, weight, length, etc. The same parameters are taken into account when moving goods from the warehouse.

The main accounting document for storage in a warehouse is the requirements-invoice (f. 0504204). This document, along with the others, is further used in the final accounting of production and finished products.

Accounting for the sale of finished products

Sales of finished products produced government agency, is carried out on the basis of the contract price: the mark-up is determined by the institution independently, but should not contradict regulatory legal acts.

We should not forget that there is a list of goods whose price is regulated by the state (Decree of the Government of the Russian Federation of March 7, 1995 No. 239). The sale of products included in the list must be carried out at the specified cost (tariff).

Since the sale of finished goods is carried out as part of additional activities, accounting for finished products in accounting should be carried out under account 0 401 10 130 “Income from the provision of paid services". The following are examples of basic transactions.

State institutions:

Incomes of a state institution from income-generating activities are transferred to the relevant budget budget system RF.

No. p / p		Accounting entry
No. p / p		debit account	account credit
	Written off the cost of sold finished products
	Sales proceeds accrued (including VAT)
	Reflected the notification of the administrator of cash receipts
	Income from sales is credited to the budget revenue:
	institutions that are administrators of budget revenues
	institutions that are not budget revenue administrators

Taxation

Finished products of state and municipal institutions are subject to taxation. Goods are subject to value added tax and income tax. If the enterprise is not exempt from VAT, then the sale of products is subject to the appropriate tax, which must be charged at the time the goods are transferred to the buyer and the advance payment for the goods is received.

Proceeds from the sale of finished goods is, according to the rules of the Tax Code of the Russian Federation, income from the sale with all the ensuing consequences. Based on this, income tax is calculated.

Separately, it should be noted that the opportunity to reduce the proceeds from the sale of goods by the amount of costs associated with their production is not available to all types of institutions. According to articles 251 and 315 of the Tax Code of the Russian Federation, only budgetary and autonomous institutions can do this, but not state-owned ones.

Budgetary and autonomous institutions in tax accounting can reduce the proceeds from the sale of products by the costs associated with its production and sale (subclause 1, clause 3, article 315 of the Tax Code of the Russian Federation).

#G0 Finished products are part of the institution's inventories intended for sale (the end result of the production cycle, assets completed by processing (picking), the technical and qualitative characteristics of which comply with the terms of the contract or the requirements of other documents, in cases established by law). For details on the main operations for accounting for income, expenses, financial results from entrepreneurial activities in accordance with the existing principles of budget accounting and the current budget and tax legislation, read the book by A. Opalskaya, A. Opalsky " Entrepreneurial activity in public institutions.

Features of accounting for the production and sale of finished products

Finished products in a budgetary institution are accounted for on account 10500 " inventories"*1.

*1 This account is designed to record material assets in the form of raw materials, materials purchased (created) for use (consumption) in the course of the institution's activities or for the manufacture of other non-financial assets, as well as finished products produced by the institution and purchased for the sale of goods.

As part of the budget accounting accounts for accounting for material reserves, an account is provided for accounting for products manufactured in institutions as part of income-generating activities - 210537000 "Finished products - other movable property".

It should also be noted that finished products as part of inventories are reflected using KOSGU (24-26 - accounting signs):

340 - increase in the cost of finished products;

440 - reduction in the cost of finished products.

The tasks of accounting for finished products:

Accounting for the quantity and movement of finished products in places of its storage;

Control over the implementation of the plan for the sale and payment of finished products;

Implementation of product quality control;

Accounting for the profitability of products;

Product safety control.

Finished products accounting indicators:

Natural - are used in the quantitative accounting of finished products and characterize its physical properties (volume, weight, quantity);

Conditionally natural - with the help of certain coefficients, the amount of finished products must be converted into conventional units (weight, grade). This is necessary to summarize data on accounting for homogeneous products;

Cost - a characteristic cost indicator is the cost of finished products, which is intended for sale.

The primary document for the acceptance of finished products for accounting is the requirement-invoice (form 315006), the form of which is established #M12293 0 9053774 0 0 0 0 0 0 0 206504532 Decree of the State Statistics Committee of Russia dated October 30, 1997 N 71a # S. This document is used to account for the movement of material assets within the organization between structural divisions or financially responsible persons.

The waybill in duplicate is made by the financially responsible person of the structural unit that delivers material values. One copy serves as the basis for debiting valuables to the delivery warehouse, the second copy serves as the basis for the receiving warehouse for their posting.

The same waybills make out transactions for the delivery to the warehouse or to the pantry from the production of the remnants of unused materials, if they were previously received on demand, as well as the delivery to the warehouse of waste and marriage. The invoice is signed by the financially responsible persons of the deliverer and the recipient, and then transferred to the accounting department of the institution.

When issuing materials to another organization, an invoice for the issuance of materials to the side (form 0315007) is used. The invoice is issued in duplicate on the basis of agreements (contracts) and other relevant documents upon presentation by the recipient of a power of attorney to receive valuables. The first copy is transferred to the warehouse as a basis for the release of materials, the second - to the recipient of the materials.

Analytical accounting of finished products is carried out in cards of quantitative-sum accounting of material assets (form 0511207). Accounting for operations on the receipt and consumption of finished products, movement within the institution is kept in the journal of operations for the disposal and movement of non-financial assets.

Based #M12293 1 902249301 0 0 0 0 0 0 0 206504532 Clause 104 of the Order of the Ministry of Finance of Russia dated December 1, 2010 N 157н#S, the actual cost of inventories in their manufacture by the institution itself is determined based on the costs associated with the manufacture of these assets.

On the date of release of products (on the date of acceptance for accounting), finished products are accepted for accounting at the planned (normative-planned) cost price.

At the end of the month, the actual cost of finished products is determined. Deviations of the actual cost from the planned (normative-planned) cost are attributed to an increase (decrease) in the balance of unsold finished products, and in terms of sold products, products written off due to natural loss, marriage, damage, shortages, etc. - to an increase ( decrease) of the financial result of the current fiscal year (#M12293 2 902249301 0 0 0 0 0 0 0 206504532 p. 122 of order N 157n # S).

In accordance with #M12293 3 902250003 0 0 0 0 0 0 0 206504532 paragraph 27 of the order of the Ministry of Finance of Russia dated 06.12.2010 N 162n # S:

Finished products are accepted for accounting at actual cost on the basis of an invoice requirement (form 0315006) and are reflected in the debit of account 010537340 "Increase in the cost of finished products - other movable property of the institution" and the credit of the corresponding accounts of analytical accounting of account 010900000 "Costs for the manufacture of finished products, execution works, services";

The write-off of finished products when they are released to the customer is reflected at the actual cost based on the requirement-invoice (form 0315006), the invoice for the release of materials to the side (form 0315007) on the credit of account 010537440 "Decrease in the cost of finished products - other movable property of the institution" and the debit of account 040110130 "Income from the provision of paid services";

The transfer of finished products on demand-invoice (form 0315006) for the purpose of its use for the needs of the institution is reflected in the credit of account 010537340 "Increase in the cost of finished products - other movable property of the institution" and the debit of the corresponding accounts of analytical accounting of account 010500000 "Inventory" (010531340-010536340 );

The transfer of finished products to the composition of inventories (fixed assets) for the purpose of its use for the needs of the institution is carried out at the actual cost recognized by the actual (initial) cost of the object;

The write-off of the natural loss of finished products on the basis of supporting documents is reflected in the debit of the relevant analytical accounts of account 010900000 "Costs for the manufacture of finished products, performance of works, services" (010961272, 010971272, 010981272) and the credit of account 010537440 "Decrease in the cost of finished products - other movable property institutions";

Write-off of shortages, theft of finished products is reflected in the debit of account 040110172 "Income from operations with assets" and the credit of account 010537440 "Decrease in the cost of finished products - other movable property of the institution";

Write-off of losses of finished products under extraordinary circumstances is reflected in the debit of account 040120273 "Extraordinary expenses on operations with assets" and the credit of account 010537440 "Decrease in the cost of finished products - other movable property of the institution".

The costs of manufacturing products are reflected in the accounting of the institution in the same way as the costs of providing services. The difference lies in the fact that finished products that have passed all stages of manufacture must be put on budget accounting.

Table 1

Accounting for finished products produced as part of an income-generating activity

#G0 Contents of operation		Base
	210961000 "Costs for the manufacture of finished products, performance of work, provision of services"
Reflected the sale of finished products at actual cost		Multigraph card on account 210961000 "Costs for the manufacture of finished products, performance of works, services"

There are features of the organization of budget accounting for the production and sale of the following types of finished products:

Printing and publishing products (booklets, books, etc.) produced by the institution itself;

Products of training and production workshops at educational and some other budgetary institutions;

Livestock products, both produced by livestock farms at budgetary institutions, and produced by scientific institutions operating in the field of animal husbandry;

Plant products produced as subsidiary agriculture at budgetary institutions, and seed-growing scientific institutions.

Each of the types of finished products is accounted for by the institution separately, but in compliance with the above-described procedure for recording business transactions in the accounts of budget accounting.

On the one hand, an institution can determine the actual cost of finished products only by the fact that all costs (direct and overhead) for its manufacture are reflected in the budget accounting, i.e. according to the results of the current reporting month. On the other hand, operations on the receipt and disposal of finished products by the institution must be taken into account within a month.

Thus, the institution needs to establish internal rules for accounting for finished products on the date when its actual cost has not yet been formed.

Usually this problem permitted as follows. Within a month, the institution forms the so-called normative-planned (estimated) cost of finished products. In the future, it is adjusted for the deviations between the standard-planned and actual costs identified based on the results of the reporting month.

Example

In the workshop of the institution, the craftsman made 1000 souvenirs in a month. For the manufacture of one souvenir, he earns 30 rubles, insurance premiums - 34% (accumulative and insurance part), contributions for compulsory accident insurance - 0.2% of the amount of accrued wages. The cost of other materials - 50 rubles.

Depreciation in the amount of 2000 rubles is charged monthly for the workshop equipment.

Under the agreement of a trade organization, 500 souvenirs were sold at a price of 177 rubles. (including VAT 18% - 27 rubles).

To account 210537000 "Finished products" the institution opened additional analytical accounts:

- 210538000 (N) - standard (planned) cost of finished products;

210538000 (O) - deviations of the actual cost of finished products from its standard (planned) cost.

The normative cost of souvenirs was (according to the plan of financial and economic activity) 100 rubles.

The accounting policy of the institution establishes that all its costs are direct. They are recorded on account 210960000 "Cost of finished products, works, services".

Work in progress is reflected by the institution at the actual cost of direct costs. In the accounting of the institution, the following entries are made (Table 2).

table 2

#G0 N p/n				Amount, rub.
	Formation of the actual cost of finished products
	The amount of accrued wages was charged to expenses	210960211 "Payroll costs in the cost of finished products, works, services"	230211730 "Increase accounts payable on wages"	30 000 (30 * 1000)
	The amount of insurance premiums to the Pension Fund (funded part) was charged to expenses (6%)		230311730 "Increase in accounts payable on insurance premiums for compulsory pension insurance for the payment of the funded part of labor pension"
	The amount of insurance premiums to the Pension Fund (insurance part) was charged to expenses (20%)	210960213 "Costs for accruals for wage payments in the cost of finished products, works, services"	230310730 "Increase in accounts payable on insurance premiums for compulsory pension insurance for the payment of the insurance part of the labor pension"
	Insurance premiums accrued to the FSS of Russia (2.9%)	210960213 "Costs for accruals for wage payments in the cost of finished products, works, services"	230302730 "Increase in accounts payable for insurance premiums for mandatory social insurance in case of temporary disability and in connection with motherhood"
	Insurance premiums accrued to the FFOMS (3.1%)	210960213 "Costs for accruals for wage payments in the cost of finished products, works, services"	230307730 "Increase in accounts payable for insurance premiums for mandatory health insurance in FFOMS"
	Insurance premiums accrued in TFOMS (2%)	210960213 "Costs for accruals for wage payments in the cost of finished products, works, services"	230308730 "Increase in accounts payable on insurance premiums for compulsory health insurance in TFOMS"
	Contributions accrued for compulsory insurance against industrial accidents and occupational diseases (0.2%)	210960213 "Costs for accruals for wage payments in the cost of finished products, works, services"	230306730 "Increase in accounts payable under compulsory social insurance against accidents at work and occupational diseases"
	The cost of other materials is written off as expenses	210960272 "Expenditure of inventories in the cost of finished products, works, services"	210536440 "Decrease in the cost of other inventories - other movable property of the institution"	50 000 (50 * 1000)
	The amount of equipment depreciation charged to expenses	210960271 "Depreciation of fixed assets and intangible assets in the cost of finished products, works, services"	210443410 "Reduction due to depreciation of the cost of machinery and equipment - other movable property of the institution"
	Finished goods received			92 200 (for 1 piece: 92 200: 1000 = 92.20)
	Receipt of souvenirs to the warehouse at the standard cost (during the reporting period)			100 000 (1000 * 100)
	Determination of deviations of the actual cost from the standard cost (at the end of the reporting period)		210960200 "Costs for the manufacture of finished products, performance of works, services"
	Write-off of standard cost	210537340 "Increase in the cost of finished products - other movable property of the institution"	210538340 (N) "Increase in the cost of finished products - other movable property of the institution" (standard cost)
	Write-off of deviations of actual and planned cost	210537340 "Increase in the cost of finished products - other movable property of the institution"	210538340 (O) "Increase in the cost of finished products - other movable property of the institution" (deviations)
	Definition of financial result
	Accrual of income from the sale of souvenirs	220531560 "Increase in receivables on income from the provision of paid services, works"	240110130 "Income from the provision of paid services"	88 500 (500 * 177)
	Calculation of VAT in the framework of income-generating activities	240110130 "Income from the provision of paid services"	230304730 "Increase in accounts payable for VAT"	13 500 (27 * 500)
	Sales of finished products at actual cost	240110130 "Income from the provision of paid services"	210537440 "Reducing the cost of finished products - other movable property of the institution"	46 100 (92,20 * 500)
	Accrual of income tax (provided that the costs of tax accounting correspond to budget accounting)	240110130 "Income from the provision of paid services"	230303730 "Increase in accounts payable for income tax"	5780 (88 500 - 13 500 - 46.100) * 20%
	Receipt of proceeds from the buyer for the sold souvenirs	220111510 "Receipts of funds of the institution to personal accounts in the treasury"	220531660 "Reduction of receivables on income from the provision of paid services, works"
	Simultaneous reflection on the off-balance account for KOSGU	17 (130) "Receipts of funds to the accounts of the institution"

Work in progress is reflected by the institution in the form of balances on the account "Production of materials, finished products (works, services)":

As part of direct costs;

As part of direct and overhead costs;

In normalized values;

at actual cost.

The institution has the right to develop and approve accounting policy a specific methodology for accounting for finished products, depending on the characteristics of its production.

Features of accounting for the sale of goods

The goods are part of inventories purchased or received from other legal or individuals and intended for sale. They are taken into account at actual cost.

Retail establishments are allowed to evaluate purchased goods at selling prices. In this case, the difference between the sale and purchase prices is accounted for separately as a trade markup (trade discount).

First, consider the organization of accounting for the goods of the institution at purchase prices (without a trade margin).

Before selling goods, they must be purchased for resale.

The institution needs to organize analytical accounting of goods.

In accordance with #M12293 0 902249301 0 0 0 0 0 0 0 206504532 By order N 157n #S, analytical accounting of goods transferred for sale is carried out in the context of materially responsible persons, places of sale in the manner established by the institution in the accounting policy. The institution can use the forms provided by the album of unified forms of primary documentation for accounting for trade operations, approved. Decree of the State Statistics Committee of Russia dated December 25, 1998 N 132 "On approval of unified forms of primary documentation for accounting for trade operations".

Analytical accounting of goods purchased for sale can be maintained using a card for quantitative and total accounting of material assets (form 0504041). The write-off of goods when they are released to the customer is reflected at the actual cost based on the requirement-invoice (form 0315006), invoice for the release of materials to the side (form 0315007).

To reflect on the accounts of accounting transactions for the purchase and sale of goods in #M12293 1 902250003 0 0 0 0 0 0 0 206504532 Clause 28 of Order N 162н#S provides for account 010538000 "Goods - other movable property of the institution".

In the wholesale trade mode, you can build a scheme for accounting for purchased goods for subsequent sale, for example, educational literature, souvenirs.

When selling goods at retail (for example, when selling (selling) medicines in health care facilities) they can also be accounted for at purchase prices.

Medicinal products registered in the Russian Federation in accordance with the requirements of the Federal Law of June 22, 1998 N 86-FZ "On Medicines".

Pharmacies for the sale of medicines are required to have a license for pharmaceutical activities.

Medicinal products prescribed by a doctor are subject to dispensing by pharmacies of health care institutions and drugstores. Medicines in accordance with the List of medicines dispensed without a doctor's prescription are subject to sale by all pharmacies.

Each region has its own marginal allowances (excluding VAT), which are used in pricing medicines that are sold free of charge or at a discount.

As a rule, the assortment of goods sold in pharmacies is extensive and varied. The buyer is offered medicines, dietary supplements, personal hygiene items, medicines, cosmetics, medical devices.

Here are medical goods, the sale of which is exempt from VAT, and medical products, in respect of which a VAT rate of 10% applies. And, of course, the main product of pharmacies is medicines, substances (including in-pharmacy production), the sale of which is also subject to VAT at a preferential 10% rate ( #M12293 2 901765862 0 0 0 0 0 0 0 294781628 sub. 4 p. 2 art. 164 of the Russian Tax Code #S).

When selling other goods, pharmacies must charge a tax at a rate of 18%. And only services provided by pharmacies for the manufacture of medicines are not subject to VAT ( #M12293 3 901765862 0 0 0 0 0 0 0 249365132 sub. 24 p. 2 art. 149 of the Russian Tax Code #S).

Example

The institution purchased goods (medicines) for subsequent resale at a cost of 110 rubles. for one package, including VAT 10% - 10 rubles. (batch - 10,000 packs). The trade mark-up by the institution is set at 10%. Selling price - 121 rubles, incl. VAT - 11 rubles.

During the reporting period, the institution sold 9950 packages.

The accounting entries will be as follows:

Dr. 210538340 "Increase in the cost of goods - other movable property of the institution" Kt 230234730 "Increase in accounts payable for the acquisition of inventories" - 100,000 rubles. (10,000 rubles * 10%) - goods for sale through a pharmacy are accepted for accounting (excluding VAT);

Dr. 221001560 "Increase in accounts receivable for VAT on acquired material assets, works, services" Kt 230234730 "Increase in accounts payable for the acquisition of inventories" - 10,000 rubles. (10,000 * 10) - reflects the VAT presented by the supplier of the purchased goods;

Dr. 210538340 "Increase in the cost of goods - other movable property of the institution" (pantry) Kt 210538340 "Increase in the cost of goods - other movable property of the institution" (pharmacy) - 100,000 rubles. - the purchased goods are transferred from the warehouse of the institution for sale (to a kiosk or other outlet of the institution);

Dr. 240110130 "Income from the provision of paid services" Kt 230304730 "Increase in accounts payable for value added tax" - 10,945 rubles. (9950 * 1.1) - VAT charged on the cost of goods sold;

Dr. 240101130 "Income from the provision of paid services" Kt 210507440 "Reducing the cost of finished products" (pharmacy) - 99,500 rubles. (9950 * 10) - the accounting cost of the goods sold has been written off.

You can organize the accounting of goods and using the trade margin.

In this case, the purchased goods are taken into account at the retail price, i.e. its value increases by the amount of the trade margin, which is reflected in the debit of account 010538340 "Increase in the cost of goods - other movable property of the institution" and the credit of account 010539340 "Increase due to the margin on the cost of goods - other movable property of the institution".

Account 010539000 "Margin on goods - other movable property of the institution" is intended to summarize information on trade margins (discounts, markups) on goods in organizations engaged in retail trade, if they are recorded at sales prices.

The account also takes into account discounts provided by suppliers to retailers for possible loss of goods, as well as for reimbursement of additional transportation costs.

The amounts of trade allowances (discounts) for goods sold, sold, written off from accounting due to their natural loss, marriage, damage, shortage, etc., are written off to reduce the financial result of the current financial year.

The amounts of allowances (discounts) related to unsold goods are specified based on the results of the inventory (based on inventory lists) by increasing (decreasing) their value in accordance with the amount of allowances (discounts) for the relevant goods established by the institution.

The amount of the discount (surcharge) on the balance of unsold goods in retail establishments can be determined by the percentage calculated on the basis of the ratio of the amount of discounts (markups) on the balance of goods at the beginning of the month and the turnover on the credit of account 010539000 "Margin on goods - other movable property of the institution" (excluding reversal amounts) to the amount of goods sold during the month (at sales prices) and the balance of goods at the end of the month (at sales prices).

According to the Methodological recommendations for accounting and registration of operations for receiving, storing and dispensing goods in trade organizations (approved by No. #M12293 4 9035287 0 0 0 0 0 0 0 206504532 letter of Roskomtorg dated 10.07.1996 N 1-794 / 32-5 # S), there are four ways to calculate gross income:

in terms of general turnover. This method is used when the same percentage of the markup is applied to all products. If its size during the reporting period changed, the volume of trade is determined separately for periods of application of different sizes of the trade allowance;

According to the range of trade. This method is used if a different trade margin is applied to different groups of goods. It involves the mandatory accounting of turnover by groups of goods, each of which includes goods with the same margin;

By average percentage. This method is simple and can be used in any organization that takes into account the goods at sales prices;

According to the assortment of the rest of the goods. This method is the most labor intensive. It is usually used by firms with a small turnover or those that have the appropriate software.

Example

In this case, the transactions from the previous example will be reflected in the accounting of the institution as follows:

Dr. 210538340 "Increase in the cost of goods - other movable property of the institution" Kt 230234730 "Increase in accounts payable for the acquisition of inventories" - 100,000 rubles. (10,000 * 10) - goods for sale through a pharmacy (without VAT) were taken into account;

Dr. 221001560 "Increase in accounts receivable for VAT on acquired material assets, works, services" Kt 230234730 "Increase in accounts payable for the acquisition of inventories" - 100,000 rubles. (10,000 * 10) - reflects the VAT presented by the supplier of the purchased goods;

Dr. 230304830 "Reduction of payables for value added tax" Kt 221001560 "Increase in VAT receivables on acquired material assets, works, services" - 10,000 rubles. - the amount of VAT presented by the supplier is accepted for deduction;

Dr. 210538340 "Increase in the cost of goods - other movable property of the institution" Kt 210539340 "Increase due to a markup in the cost of goods - other movable property of the institution" - 10,000 rubles. ((10,000 * 11) - (10,000 * 10)) - an increase in the cost of goods on sale due to a markup. Retail value of goods per unit: 10 + (10 * 10%) - without VAT, (10 + 1) * 10% - with VAT;

Dr. 210538340 "Increase in the cost of goods - other movable property of the institution" (pantry) Kt 210538340 "Increase in the cost of goods - other movable property of the institution" (pharmacy) - 110,000 rubles. - the purchased goods are transferred from the warehouse of the institution for sale (to a kiosk or other outlet of the institution);

Dr. 220531560 "Increase in accounts receivable from income from the provision of paid services, works" Kt 240110130 "Income from the provision of paid services" - 120,395 rubles. (9950 * 12.1) - accrued income from sales (including VAT);

Dr. 240110130 "Income from the provision of paid services" Kt. 230304730 "Increase in accounts payable for VAT" - 10,945 rubles. (9950 * 1.1) - VAT charged on the cost of goods sold;

Dr. 220134510 "Receipts of funds to the cash desk of the institution" Kt 220531660 "Reduction of accounts receivable on income from the provision of paid services, works" - 120,395 rubles. - funds from income-generating activities were received by the cash desk of the institution;

Dr. 240101130 "Income from the provision of paid services" Kt. 210507440 "Reducing the cost of finished products" (pharmacy) - 109,450 rubles. (9950 * 11) - the accounting value of the goods sold has been written off; Dr. 240101130 "Income from the provision of paid services" Kt 210539340 "Increase due to the mark-up of the cost of goods - other movable property of the institution" - 9949 rubles. - reversal of the trade margin on goods sold*1.

*1 In order to determine the amount of the last accounting entry, it is necessary to calculate the amount of the trade margin related to goods sold (gross income).

To calculate gross income, it is necessary to determine the amount of the trade margin on the balance of goods at the end of the reporting period.

Calculate the amount of the realized overlay or reversal of the trade margin related to the goods sold, in the last example, by the average percentage.

First, we determine the average percentage of the trade margin.

It is equal to the ratio of the sum of the trade margin at the beginning of the reporting period and the margin on goods received for the reporting period to the amount of goods sold (turnover) and the balance of goods at the end of the reporting period: 10,000: (109,450 rubles + 550 rubles) * 100% = 9.09%.

Secondly, we calculate the amount of the trade margin related to the goods sold.

To do this, we multiply the turnover by the calculated average percentage of the trade margin: (109,450 rubles * 9.09%) \u003d 9949 rubles.

The institution needs to regularly update the reflected amount of the trade margin by conducting an inventory of goods.

Accounting for trade margin transactions is maintained in the journal of operations for the disposal and transfer of non-financial assets.

Finished goods are products made by an institution for sale. Such a definition can be derived from the description of the features of accounting for finished products in the Instructions for the Application of the Unified Chart of Accounts for Public Authorities ( government agencies), local governments, government non-budgetary funds, state academies of sciences, state (municipal) institutions (approved by Order of the Ministry of Finance of the Russian Federation of December 1, 2010 No. 157n, hereinafter - Instruction No. 157n). However, the sale (or sale) of finished products is not the only transaction that can take place if the institution is engaged in its release. It is important to know how to correctly register, deregister released products, reflect operations for its use for the purposes of the institution itself, and also take into account losses as a result of storage and movement. All these and other questions will be covered in this material.

Before starting a conversation about accounting for finished products, a few words should be said about the documents on the basis of which budgetary institutions have been carrying out accounting since January 1, 2011.

Budget institutions- recipients of budgetary funds in the conduct of budgetary accounting are guided by general provisions Instructions No. 157n, as well as the Chart of Accounts for budget accounting and Instructions for its application (approved Order of the Ministry of Finance of the Russian Federation of December 6, 2010 No. 162n, hereinafter - Instruction No. 162n). Wherein Instruction No. 162n applied by budgetary institutions until adoption by federal executive authorities, constituent entities of the Russian Federation, local governments, subject to the provisions p. 15, 16 Art. 33 of Federal Law No. 83-FZ decisions on granting subsidies to the relevant budgetary institution in accordance with paragraph 1 of Art. 78.1 of the RF BC.

Budgetary institutions of a new type, receiving subsidies from the relevant budget, when keeping records, are also guided by the provisions Instructions No. 157n and the Chart of Accounts for Accounting of Budgetary Institutions and Instructions for its Application ( approved by the Order of the Ministry of Finance of the Russian Federation of December 16, 2010 No. 174n, hereinafter - Instruction No. 174n).

What has changed in the formation of the account number?
Accountants of budgetary institutions remember that finished products, in accordance with Instruction No. 148n was taken into account on account 105 07 000, which was called “Finished Goods”. According to the Unified Chart of Accounts, approved Instruction No. 157n, finished products belong to the accounting object - inventories and are recorded on the synthetic account of the same name 105 00, where 105 is the synthetic account code (19 - 23rd digit). By virtue of clause 37 of Instruction No. 157n objects of non-financial assets are accounted for in the corresponding accounts of the Unified Chart of Accounts for analytical groups of the synthetic account of the accounting object. The introduction of the group code is an innovation Instructions No. 157n.

Inventories are accounted for in the context of three groups:
- 20 - especially valuable movable property of the institution;
- 30 - other movable property of the institution;
- 40 - objects of leasing.

Since finished products cannot be the subject of leasing, two groups remain - 20 and 30, that is, accounting for finished products can be carried out on the following grouping accounts:
- 0 105 20 000 "Material stocks - especially valuable movable property of the institution";
- 0 105 30 000 “Material reserves - other movable property of the institution”.

Objects of inventories are accounted for on an account containing the corresponding analytical code of the group and the corresponding analytical code of the type of synthetic account. Synthetic account type code for accounting objects for finished products - 7 (clause 117 of Instruction No. 157n). That is, the 22nd - 23rd digits of the synthetic account number, which takes into account finished products, can have, respectively code 27 or 37. Thus, accounting for finished products is kept on the accounts:
- 0 105 27 000 “Finished products are a particularly valuable movable property of the institution”;
- 0 105 37 000 “Finished products - other movable property of the institution”.

In accordance with clause 21 of Instruction No. 162n budgetary institutions - recipients of budgetary funds do not use the grouping account 0 105 20 000, since they do not have particularly valuable movable property. Thus, in the accounting of a budgetary institution of the recipient of budgetary funds, only finished products - other movable property of the institution (account 0 105 37 000) can be reflected.

Budgetary institutions receiving subsidies take into account inventories by groups of especially valuable and other movable property. They keep records of finished products on both accounts: both 0 105 27 000 and 0 105 37 000 ( clause 31 of Instruction No. 174n).

Analytical codes in the account number in the 1st - 17th digits correspond to:
- Analytical code according to the budget classification of the Russian Federation according to the appendix 2 to Instruction No. 162n for budgetary institutions - recipients of budgetary funds;

Analytical code on the classification basis of receipts and disposals for budgetary institutions receiving subsidies.
The 18th category of the account is the code of the type of activity, or the code of the type of financial security. The types of financial support of the institution have also changed. According to the author, the finished products of budgetary institutions can be accounted for by the following activity codes:

1 - activities carried out at the expense of the corresponding budget of the budget system of the Russian Federation (budgetary activity);

2 - income-generating activity (institution's own income);

4 - subsidies for the implementation of the state (municipal) task (used by budgetary institutions that receive subsidies);

5 - subsidies for other purposes (applied by budgetary institutions receiving subsidies);

6 - budget investments.

In the 24th - 26th categories of the account, budgetary institutions still reflect the codes of KOSGU ( clause 21 of Instruction No. 157n):

340 - increase in the cost of inventories;

440 - decrease in the cost of inventories.

Acceptance of finished products for accounting

As instructed No. 162n, 174n finished products are accepted for accounting at actual cost on the basis of the Invoice Request (f. 0315006).

Acceptance for accounting of finished products at cost is reflected by budgetary institutions - recipients of budgetary funds by the following entry ( clause 27 of Instruction No. 162n):

Account debit 0 105 37 340 "Increase in the cost of finished products - other movable property of the institution"

Account credit 0 109 61 000 "Cost of finished products, works, services"

Instruction No. 157n also considers the possibility of accounting for finished products on the date of its release, when its actual cost is unknown, which is determined at the end of the month. In this case, finished products are taken into account at the planned (standard-planned) cost. This option for accounting for finished products is used by budgetary institutions that receive subsidies ( clause 39 of Instruction No. 174n).

At the end of the month, the difference between the actual cost and the planned (normative-planned) cost of finished products manufactured for the given month is determined. Then the difference attributable to unsold and sold products is determined. In accounting, this difference is reflected on the basis of primary accounting documents (Reference (f. 0504833)) with the application of the calculation.

In terms of unsold products, the difference is attributed to an increase (decrease) in the balance of unsold products. If a positive difference has formed, the same entry is made in accounting as when registering finished products (indicated above). The negative difference is taken into account by the reverse posting.

In terms of sold products, as well as products written off as a result of natural loss, marriage, damage, shortages, etc., the difference is attributed to the financial result of the current activities of the institution:

A) in terms of the excess of the actual cost over the planned cost:

Account debit 0 401 10 130 "Income from the provision of paid services"
Credit of accounts 0 109 60 211 - 0 109 60 213, 0 109 60 221 - 0 109 60 226, 0 109 60 271, 0 109 60 272, 0 109 60 290 - as a write-off of costs for the relevant expense items for the formation of the cost of finished products

B) in terms of the excess of the planned cost over the actual cost:

Debit of accounts 0 109 60 211 - 0 109 60 213, 0 109 60 221 - 0 109 60 226, 0 109 60 271, 0 109 60 272, 0 109 60 290 - as the formation of costs at the cost of finished products for the relevant expense items

Credit of the relevant analytical accounts of account 0 401 20 000 "Expenses of the current financial year"

Using finished products for your own purposes
Instruction No. 162n considers the transfer of finished products in order to use them for the needs of the institution within the framework of only one accounting object - inventories. The transfer of finished products is carried out on the basis of the requirement-invoice and is reflected in the accounting by the following entries:

Debit of accounts 0 105 31 340 - 0 105 36 340 - as an increase in the value of the relevant inventories or fixed assets

Instruction No. 157 provides for the transfer of finished products in order to use them for the needs of the institution as part of not only inventories, but also fixed assets ( clause 123 of Instruction No. 157n). This rule is valid for budgetary institutions receiving subsidies. The transfer of finished products to the composition of fixed assets and inventories for the purpose of its use for the needs of the institution is carried out at the actual cost on the basis of the invoice requirement. Business transactions for the transfer of products to fixed assets in accordance with the object of accounting and the content of the business transaction are reflected in the posting:

Debit of accounts 0 101 21 310 - 0 101 28 310, 0 101 31 310 - 0 101 38 310 - as an increase in the value of the relevant fixed assets

The transfer to the composition of inventories is also reflected in accordance with the object of accounting and the content of business transactions by the following correspondence of accounts:

Debit of accounts 0 105 21 340 - 0 105 27 340, 0 105 31 340 - 0 105 39 340 - as an increase in the value of the corresponding inventories
Credit of the relevant accounts accounts 0 105 00 000 - as a reduction in the cost of the relevant finished product

In the case of the transfer of finished products to the composition of inventories (fixed assets), its actual cost is recognized as the actual (initial) cost of the object ( clause 123 of Instruction No. 157n).

Write-off of losses of finished products
The write-off of the natural loss of finished products is carried out on the basis of supporting documents (acts) only based on the results of the inventory.

Budgetary institutions - recipients of budget funds natural loss is debited from the credit of account 0 105 37 440 to the debit of the accounts for accounting for the costs of manufacturing finished products, performing work, rendering services, depending on where the finished product was used ( clause 27 of Instruction No. 162n):

0 109 61 272 "Expenditure of inventories in the cost of finished products, works, services";

0 109 71 272 “Overhead costs for the production of finished products, works, services in terms of spending material reserves”;

0 109 81 272 "General business expenses for the production of finished products, works, services in terms of the expenditure of material reserves."
Budgetary institutions receiving subsidies write off the natural loss of finished products from the credit of accounts 0 105 27 440, 0 105 37 440, also based on the meaning of the transaction, to the debit of the following accounts ( clause 43 of Instruction No. 174n):

0 109 60 272 "Costs for the expenditure of inventories in the cost of finished products, works, services";

0 109 70 272 “Overhead costs for the production of finished products, works, services in terms of the expenditure of material reserves”;

0 109 80 272 "General business expenses for the production of finished products, works, services in terms of the expenditure of material reserves";

0 401 20 272 "Expenditure of inventories".

Budgetary institutions - recipients of budgetary funds, the write-off of losses in finished products under emergency circumstances is reflected in the posting:

Debit account 0 401 20 273 "Extraordinary expenses on operations with assets"
Account credit 0 105 37 440 “Decrease in the cost of finished products - other movable property”

The amount of shortages, theft in the amount of the book value of finished products is charged to income from the sale of assets ( account 0 401 10 172) on the basis of properly executed acts. At the same time, accounts receivable of guilty persons are formed in the accounting in the amount of the current market value of the finished product. The current market value is understood as the amount of money that can be received as a result of the sale of finished products as of the date of detection of shortage, theft ( clause 25 of Instruction No. 157n).

In accounting, write-off operations for identified shortages and theft are reflected as follows:

1. Accrual of debts for identified shortages, theft:
Account debit 0 209 74 560 "Increase in receivables for damage to inventories"
Account credit 0 410 10 172 “Income from the sale of assets”

2. Write-off of the book value of finished products:
Account debit 0 410 10 172 “Income from the sale of assets”
Account credit 0 105 37 440 “Decrease in the cost of finished products - other movable property of the institution”

3. Write-off from the balance of the amount of shortage of finished products in connection with the failure to identify the perpetrators, the clarification of the amount of debt for shortages by a court decision, as well as compensation for damage in kind:

Account debit 0 410 10 172 "Income from operations with assets"
Account credit 0 209 74 660 “Reduction of accounts receivable for damage to inventories”

Budgetary institutions that receive subsidies, the amount of shortages, theft of finished products is attributed to the debit of account 0 401 20 272 “Expenditure of inventories”. The remaining transactions are reflected in the same postings.

Sales of finished products
The sale of finished products is the transfer of ownership of the products manufactured by the institution to customers in accordance with the contract.

The right of ownership to property that has an owner may be acquired by another person on the basis of a contract of sale, exchange, donation or other transaction on the alienation of this property ( Art. 218 of the Civil Code of the Russian Federation).

Accounting in budgetary institutions is carried out on an accrual basis. The financial result of the current activities of the institution is also reflected by this method. Thus, the income and expenses of the institution associated with the sale of finished products should be reflected in the accounting for it. Paragraph 3 of Instruction No. 157n gives the following definition of the accrual method: it is the method according to which the results of transactions are recognized when they are completed, regardless of when cash (or cash equivalents) is received or paid in settlements related to the implementation of transactions. Hence - the income from the sale of finished products should be accrued at the time of transfer of ownership of it to the customer. Unless otherwise provided by the contract, the moment of transfer of ownership of the product is considered to be its shipment. It is at the time of shipment that the budgetary institution has a requirement for the customer to pay for the shipped products, which means that this moment is considered the moment (date) of accounting for income from the sale of finished products.

Based on the analysis of the provisions of the above instructions, the author proposes the following posting scheme to reflect operations for the sale of finished products by budgetary institutions. The scheme below can be used by budgetary institutions, which, in accordance with the legislation of the Russian Federation, have the right to independently manage funds from income-generating activities.

1. Income from the sale of finished products for budgetary institutions is income from the provision of paid services. The amount of accrued income is reflected in accordance with the terms of the contract (contractual value) and includes the amount of VAT, if the sale of products is subject to this tax.
The accrual of income is reflected in the posting:

2. Accrual of VAT payable to the budget from the cost of finished products sold is reflected in the following entry:

Account credit 2 303 04 730 "Increase in accounts payable for value added tax"

3. The sale of finished products, in other words, the write-off of the cost of finished products to income from the provision of paid services is reflected in accounting by posting:
Debit account 2 401 10 130 "Income from the provision of paid services"
Account credit 2,105 37,440 “Decrease in the cost of finished products - other property of the institution”
Budgetary institutions receiving subsidies write off the planned (standard-planned) cost of finished products to the debit of account 0 401 10 130 (clause 42 of Instruction No. 174n), budgetary institutions - recipients of budgetary funds - the actual cost of finished products (clause 27 of Instruction No. 162n ). The release of products to the customer is made on the basis of primary accounting documents: Requirements-invoice (f. 0315006) and Invoice for the release of materials to the side (f. 0315007).

4. The accrual of receivables to customers for the individual stages of finished products completed and handed over to them is reflected in the posting:
Debit of account 2,205 31,560 "Increase in receivables from income from the provision of paid services"
Credit of accounts 2,401 40,000 "Deferred income" (budgetary institutions - recipients of budgetary funds), 2,401 40,130 "Deferred income from the provision of paid services" (budgetary institutions receiving subsidies)

5. When crediting to the income of the current reporting period the contractual value of the individual stages of the finished product completed and handed over to the customer, the following entry is made:
Debit of accounts 2,401 40,000 "Deferred income" (budgetary institutions - recipients of budgetary funds), 2,401 40,130 "Deferred income from the provision of paid services" (budgetary institutions receiving subsidies)
Account credit 2,401 10,130 “Income from the provision of paid services”

6. Receipt to the account of the institution of funds from income-generating activities is reflected in the entry:
Debit of accounts 2,201 11,510 “Receipts of funds of an institution to personal accounts with the treasury body”, 2,201 21,510 “Receipts of funds of an institution to accounts with a credit institution”

7. Receipt to the cash desk of an institution of funds from income-generating activities is reflected in the entry:
Debit account 2 201 34 510 "Receipt of funds to the cash desk of the institution"
Account credit 2,205 31,660 “Reduction of receivables on income from the provision of paid services”

Additionally: GP - these are products and semi-finished products, completely finished by processing, corresponding to the current standards or approved technical specifications, accepted for storage or by the customer. Finished Goods (WP) are products manufactured by an institution for sale. Such a definition can be derived from the description of the features of accounting for finished products in the Instructions for the use of the Unified Chart of Accounts

Accounting for finished products accounted for as part of groups of accounts: 010520000 "Inventory - especially valuable movable property of the institution", 010530000 "Inventory - other movable property of the institution", is carried out in accordance with Instruction No. 174n on the application of the Unified Chart of Accounts.

The formation of the cost of GP is carried out on account 010900000 "Costs for the manufacture of finished products, performance of work, services."

Receipt from the GP production is documented by acceptance certificates. The act of acceptance is drawn up by the commission. It indicates the full name of the MOL, the name of the GP, the unit of measurement, the item number, the quantity, the price, the cost of production, etc. On the date of acceptance for accounting (issue), the GP is accepted at the planned (regulatory-planned) cost price (instruction 157). At the end of the month, the actual cost of the GP is determined on the basis of the Certificate (f. 0504833) with the application of the calculation.

Additionally: Wiring. Acceptance of finished products for accounting is reflected in the debit of the corresponding accounts of the analytical accounting of account 010500000 "Inventories" (010527340, 010537340) and the credit of the corresponding accounts of the analytical accounting of account 010900000 "Costs for the manufacture of finished products, performance of works, services" (010960211-010960213, 0210960 - 010960226, 010960271, 010960272, 0109960290).

Deviations of the actual cost from the planned cost include:

1) To increase (decrease) the balance of unrealized SOE. Additionally: Postings. D 010500000 (sub-accounts are the same everywhere) K 010900000 if the fact is greater than the plan. D 010900000 K 010500000 the fact is less than the plan.

2) To increase (decrease) the financial result of the current year (in terms of sold products, products written off due to natural loss, marriage, damage, shortage). Additionally: Postings. D 040110130 K 010900000 the fact is greater than the plan if. D 010900000 K 04012000 the fact is less than the plan

Acceptance for accounting of business transactions for the sale of finished products to customers is carried out at the planned (standard-planned) cost on the date of production, on the basis of primary accounting documents. Namely: Requirements-invoice (f. 0315006), Invoice for the release of materials to the side (f. 0315007). Additionally: these operations are reflected in the debit of account 040110130 "Income from the provision of paid services" and the credit of the corresponding accounts of analytical accounting of account 010500000 "Inventory" (010527440, 010537440).

Additionally: the institution can use the issued SOE for its own needs. Acceptance for accounting of business transactions for the transfer of finished products, in order to use it for the needs of the institution, is reflected at the actual cost on the basis of the Invoice Requirement (f. 0315006) is carried out in 2 directions:

1) in the composition of fixed assets. D 010100000 "Fixed assets" (010121310 -010128310, 010131310 - 010138310) / To the corresponding analytical accounting accounts of account 010500000 "Inventories" (010527440, 010537440);

2) in the composition of inventories. D 010500000 "Inventory" (010521440 - 010527440, 010531440 - 010539440) / K 010500000 "Inventory" (010527440, 010537440).

The instructions specify the procedure for writing off:

Natural loss of finished products - is reflected in the debit of the corresponding accounts of analytical accounting of accounts 010900000 "Costs for the manufacture of finished products, performance of works, services" or 040120272 "Expenditure of inventories" (depending on which method of reflecting deviations of the fact from the plan the institution chose, see above) on credit of the corresponding accounts of analytical accounting of account 010500000 "Inventories"

Additionally: about natural decline, you can read TBU 11 question about inventory

Shortage and theft of finished products - is reflected in the debit of account 040120272 "Expenditure of material reserves" and the credit of the corresponding accounts of analytical accounting of account 010500000 "Inventory" (010527440, 010537440).

Losses of finished products under emergency circumstances - reflected in the debit of account 040120000 "Expenses of the current financial year" (040120273) and the credit of the corresponding accounts of analytical accounting of account 010500000 "Inventory" (010527440, 010537440).

Analyte. accounting of GP and products is carried out by name, quantity, cost and by place of storage on the card of quantitative-sum accounting of material assets.

The accrual of value added tax payable to the budget is reflected in the debit of account 240101172 and the credit of account 230304730 "Increase in accounts payable for VAT".

The receipt of payment amounts for sold finished products is reflected in the debit of cash accounts 020111510 “Receipts of funds of the institution to bank accounts” (020134510 “Cash receipts”) and the credit of account 020531660 “Reduction of accounts payable on income from the sale of assets”.

Sales of products are carried out in accordance with the concluded agreements.

Additionally: In contracts for the supply of GP, the supplier and buyer are indicated, the necessary indicators for products, prices, discounts, the calculation procedure, the amount of VAT and other details. Products are sold by organizations at selling prices and tariffs. When setting selling prices, free is indicated, i.e. at whose expense the costs of delivering products from the supplier to the buyer are paid. Free station of destination means that the supplier pays for the cost of delivering the products to the buyer, and they are included in the selling price. Free station of departure means that the supplier pays the costs only until the GP is loaded onto the wagons. All other expenses for the transportation of the GP (payment of the railway tariff, water freight, etc.) must be paid by the buyer.

The basis for the shipment of HP to customers or its release from the warehouse is usually the orders of the sales department of the organization. On the basis of invoices, railway bills and other documents for the release of products to the side, the accounting department writes out several copies of payment requests for settlements with buyers through the bank.

For the export of the GP from the territory of the organization, the representatives of the consignee are issued trade passes for export from the territory of the organizations of goods and materials. Invoices are issued at the warehouse or in the sales department in four copies and transferred to the accounting department for registration in the journal of registration of invoices for vacation GP and their signature by the chief accountant or a person authorized by him. Works performed and handed over to customers and services rendered are formalized with acceptance certificates, on the basis of which invoices are issued for payment for works and services.

GP inventory is carried out in the same way as for materials. When inventorying goods shipped, not paid on time by buyers, located in the warehouses of other organizations, they check the validity of the accrued amounts on the corresponding accounting accounts.

The costs of manufacturing products (works, services) include:

Account 109 70 “Overhead costs for the production of finished products, works, services”) will reflect the costs of * providing raw materials, materials, fuel, energy, tools, fixtures and other means and objects of labor; to maintain fixed assets and other property in working order;

* costs of providing sanitary and preventive services for employees in accordance with the requirements of labor protection, maintaining cleanliness and order in the workplace

* Expenses associated with the payment for the temporary possession (temporary possession and use) property (rent) used for the production of products (works, services)

On account 109 80 “General business expenses);

*costs for ensuring fire safety, property protection and other special requirements stipulated by the rules for the technical operation of organizations, supervision and control over their activities

*expenses for civil defense in accordance with the legislation of the Russian Federation

* current costs associated with the maintenance and operation of environmental facilities: treatment facilities, ash collectors, filters and other environmental facilities, expenses for the disposal of environmentally hazardous waste, payment for third-party services for the receipt, storage and destruction of environmentally hazardous waste, cleaning Wastewater etc.

* the cost of transporting employees to and from the place of work in directions not served by public passenger transport; the cost of paying for special routes of public urban public transport (except for taxis) in excess of the amounts determined based on the current tariffs for the relevant types of transport

*cash payments related to guarantees that ensure the exercise of the rights granted to employees in the field of social and labor relations

*costs for certification of products (works, services)

*taxes, fees, payments and other mandatory deductions made in accordance with the procedure established by law

Account 109 60 "Cost of finished products, works, services",

*deductions for social insurance, pensions, compulsory medical insurance, subject to transfer in accordance with the legislation of the Russian Federation from the amounts of wages (payments) included in the cost of manufacturing products (works, services)

* depreciation deductions for fixed assets and intangible assets used for the purposes of production of products (works, services), calculated in accordance with the established procedure

Costs associated with the sale of products, goods: packaging and storage; transportation and other similar operations; advertising, including participation in exhibitions, fairs; the cost of samples of products, goods and other similar costs account 109 90 "Distribution costs";

Manufacture of products in budgetary wiring institutions. Accounting for building materials and finished products in budgetary institutions. Accounting for the sale of finished products

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