How to write off oil as consumption according to NU and BU?

About oil write-off accounting. What are the primary documents to issue the release of materials into production? At what point in accounting to write off materials released into production?

Question: Contractor company. There is a power tool. Oil was purchased to lubricate it. How to write off oil as consumption according to NU and BU? How to arrange? Are rules necessary? Oil will be used as needed.

Answer: Write off oil for lubricating power tools with a demand-invoice (for example, in form No. M-11) or a warehouse accounting card (for example, in form No. M-17).

In accounting, write off the oil by posting Debit 20 (23, 25, 26, 29, 44 ...) Credit 10.

In tax accounting, include the cost of used oil in material costs. The cost of oil can be taken into account in full, provided that they are economically justified and documented. For the economic justification of oil costs, you can independently develop internal rules his spending. These norms are approved by the order of the head of the organization.

Rationale

How to issue and account for the release of materials

What primary documents to issue the release of materials into production

The issue (transfer) of materials for operation (production) is documented with the following documents:

Standard forms of documents that are in the albums of unified forms and approved by the resolutions of the State Statistics Committee of Russia are not required to apply. Therefore, organizations have the right to develop a single act to write off materials. In it, you can specify only the required details and those that are important for the organization based on the specifics of the activity.

Use the same documents to write off property worth up to 40,000 rubles. (another limit established in the accounting policy), which, according to other characteristics, corresponds to fixed assets. This is due to the fact that in accounting its cost is written off similarly to materials (paragraph 4, clause 5 of PBU 6/01, letter of the Ministry of Finance of Russia dated May 30, 2006 No. 03-03-04 / 4/98).

accounting

At what point in accounting to write off materials released for production

Write off the materials transferred to production (operation) as expenses at the time of their release from the warehouse, that is, at the time of drawing up documents for the transfer of materials to operation (production) (clause 93 of the Guidelines approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. No. 119n).

Additional reporting forms can be used to determine when materials are actually used in production. For example, a report on the use of materials in production. This will reduce the cost of the reporting period for the cost of materials whose processing has not been started.

This is also recommended by some industry guidelines (p. and methodological recommendations, approved by the order of the Ministry of Agriculture of Russia dated January 31, 2003 No. 26). In addition, the moment of actual consumption of materials is also important for tax purposes. For more information on this, see and How to write off the costs of purchasing raw materials and materials when simplifying.

In accounting, record the release of materials by posting:

Debit 20 (23, 25, 26, 29, 44, 97...) Credit 10 (16)
- written off materials.

How to take into account material expenses when calculating income tax

Material costs, in particular, include the cost of:

purchased raw materials and materials used in the production process (excluding the cost of returnable waste);

purchased materials used for packaging and other pre-sales preparation produced and (or) sold goods (works, services);

purchased components and semi-finished products, which will be further processed;

fuel, water and energy required for technological purposes;

When releasing raw materials and materials into production (drawing up a requirement-invoice form M-11), write them off using one of the following methods:

at the cost of a unit of inventory. The organization evaluates each unit of materials written off to production at their actual cost;

at an average cost. average cost determine for each material used as the quotient of dividing the total cost of the type of materials by their quantity;

by cost of first-in-time acquisitions (FIFO). That is, the materials that are the first to enter production should be valued at the cost of the first purchases in time. In this case, it is necessary to take into account the cost of inventories listed at the beginning of this period. If the quantity of materials in the first batch is less than that released for production, then the cost of materials from the second batch is taken into account for calculation, etc.

Fix the selected option in the accounting policy for tax purposes.

How to tax the purchase of fuel and lubricants for cash. The organization applies the general system of taxation

Do I need to take into account fuel costs within the limits when calculating income tax?

No no need.

The fact is that when calculating income tax, the costs of maintaining vehicles, including fuel and lubricants, are not standardized (subclause 11, clause 1, article 264 of the Tax Code of the Russian Federation). And those norms that are given in the Guidelines (put into effect) are advisory in nature. That is, they are not required. Thus, when calculating income tax, the organization has the right to take into account the cost of fuel and lubricants in full. Provided, of course, that they are economically justified and documented (clause 1, article 252 of the Tax Code of the Russian Federation).

Similar clarifications are contained in the letters of the Ministry of Finance of Russia dated June 3, 2013 No. 03-03-06 / 1/20097 and dated January 30, 2013 No. 03-03-06 / 2/12.

The chief accountant advises: for the economic justification of the cost of fuel and lubricants, you can use the norms recommended by the Ministry of Transport of Russia. Or create your own rules.

Having chosen the second option, approve the limits by order of the head of the organization. They must correspond to the brands of machines, take into account their technical condition and operation features. It is best to approve separately summer and winter fuel consumption rates. Seasonal rates set based on climatic conditions in the area where the vehicle is used. To do this, you can use the table of values ​​\u200b\u200bof winter allowances for the regions of Russia. It is not necessary to issue orders every season. If winter season comes earlier, then the manager can, by his order, change the validity period of winter allowances.

To establish intra-organizational norms for the consumption of fuel and lubricants for certain types official transport, it is possible to carry out control races of cars (in given conditions). Document their result with an act of control arrival (in any form).

Also, as a guideline, you can use the fuel consumption rates given in the Guidelines put into effect by the order of the Ministry of Transport of Russia dated March 14, 2008 No. AM-23-r.

And highly specialized organizations using special equipment should use the standards approved by industry departments. For example, for forest industry enterprises, these are the Norms for the consumption of fuels and lubricants for mechanized work performed in forestry, approved by order of the Federal Forestry Service dated September 13, 1999 No. 180.

If the cost of gasoline exceeds the intra-organizational norms, then this fact must be documented. Otherwise, the over-limit expenses for fuel and lubricants will not be economically justified, and therefore it will not be possible to take them into account when calculating income tax (clause 1, article 252 of the Tax Code of the Russian Federation). Such a conclusion is contained in the resolution of the Federal Antimonopoly Service of the West Siberian District of April 5, 2012 No. A27-8757 / 2011.

Answered by Elena Popova

State Advisor of the Tax Service of the Russian Federation of the 1st rank

“The composition of financial statements in Rosstat is the same as in the tax office. The only difference is that you additionally submit an audit report to the statistics if you are required to conduct an audit. Recall that it will not be necessary to submit accounting reports to Rosstat only from 2020, and for 2018, submit reports no later than April 1, 2019. For more information on which forms to include in accounting, see the recommendations.

Tell me, please, how to write off antifreeze and brake fluid used for vehicle maintenance? What regulatory documents should be followed in this case, in particular, is it possible to apply the Fuel Consumption Standards and lubricants on road transport, approved by the order of the Ministry of Transport of February 10, 1998 No. 43 ( special oils- 0.05 l/100 l)? How often do you need to write off these operating fluids(once a month, quarterly, once every six months)?

First, let's find out what we're dealing with. What is antifreeze and brake fluid? Antifreeze- this is a kind of non-freezing coolant (antifreeze) developed in the USSR. Its name comes from the abbreviation "TOS" (organic synthesis technology). Antifreeze protects the cooling system of the car engine when low temperatures in winter and from overheating in summer. It should be noted that antifreeze has a number of features that distinguish it from other types of antifreeze, but this does not change its essence and purpose.

By the way, the State Committee for Entrepreneurship at one time in letter dated June 21, 2004 No. 4123 indicated that antifreeze belongs to oil products. That is, antifreeze should be considered as a fuel and lubricant.

Relatively brake fluid, then it is an integral part hydraulic system all vehicles equipped with disc and drum braking systems. The main purpose of brake fluid is to transfer energy from the main brake cylinder to wheel cylinders. The last press brake pads To brake discs or drums, which actually provides the braking process.

Keep in mind: the procedure and frequency of maintenance and repair of road Vehicle legal entities regardless of the form of ownership are defined Regulations on the maintenance and repair of road vehicles of road transport, approved by order of the Ministry of Transport dated 30.03.98 No. 102 (Further - Regulation No. 102 ). In particular, seasonal maintenance of the vehicle provides, first of all, flushing the cooling system of the car engine ( Clause 1 of Annex B To Regulation No. 102 ). The purpose of such maintenance is to prepare the car for use in the autumn-winter and spring-summer periods. Seasonal maintenance according to clause 3.11 of Regulation No. 102 should be implemented Twice a year(spring and autumn) together with the duty TO-2 (second maintenance).

In turn, checking the fluid level in the hydraulic brake drive is one of the types of work that is performed when TO-1(first maintenance). This is indicated Clause 20 of Annex A To Regulation No. 102 (cf. 025069200). The frequency of carrying out TO-1 is determined in clause 3.9 of Regulation No. 102 (Table 1. Maintenance intervals for road vehicles). Depending on the type of vehicle, this is once for every 5000 km mileage (for cars) and once per 4000 km(For trucks and buses created on their basis). However, such a frequency of technical inspections, provided for by the norms Provisions No. 102 , is advisory. In addition, it for the most part differs from the frequency of maintenance defined by the documentation of the manufacturing plant. Therefore, in this matter, one should be guided primarily by the requirements and recommendations of the manufacturers of the respective vehicles.

Now about the norms for writing off antifreeze (another type of antifreeze) and brake fluid. We immediately note that Consumption rates for fuel and lubricants in road transport, approved by order of the Ministry of Transport dated February 10, 1998 No. 43 , do not contain any norms for the consumption of the mentioned operating fluids. And the special oils in question are a type of motor oil designed specifically for specific types of engines. Such oils have nothing to do with brake or coolant. Therefore, when writing off them, be guided by the mentioned norms it is forbidden. Information on this matter should be sought in the technical documentation for the operation of vehicles, recommendations of manufacturing plants. And already taking into account these data, it is necessary to set the consumption rates for cooling, brake and other types of operating fluids for each car separately.

For documentation business operations for the receipt, movement and disposal of stocks, budgetary institutions must apply primary documents approved by order of the State Treasury "On approval of standard forms of accounting and write-off of stocks of budgetary institutions and instructions for their preparation" dated December 18, 2000 No. 130. Such a requirement is provided p. 3 sect. І Methodological recommendations on accounting for stocks of public sector entities, approved by order of the Ministry of Finance dated January 23, 2015 No. 11 . Thus, when writing off antifreeze and brake fluid used for vehicle maintenance, it is necessary to issue write-off act By standard form No. Z-2, approved Order of the State Treasury dated December 18, 2000 No. 130 . It is also allowed to draw up an act on the write-off of an arbitrary form indicating in it comprehensive information about the write-off object (the name of the material assets, their quantity, the purposes for which they were used).

To summarize information about the presence and movement of such operating fluids as cooling and brake fluids, it is intended subaccount 235"Fuels, Combustibles and Lubricants". This sub-account takes into account the indicated material assets from the moment they are credited to the warehouse until the moment they are actually spent. The antifreeze and brake fluid issued from the warehouse to drivers (mechanics) are reflected in separate analytical accounts in the context of the persons who received them. Immediately after use for vehicle maintenance, these fluids are written off from the register. That is, the brake and coolant fluids poured into the corresponding vehicle systems are one with it and are not taken into account separately.

The procedure for reflecting operations for the replacement of antifreeze and brake fluid in a car on accounts accounting let's look at an example.

Example. For maintenance of a passenger car, 10 liters of A-40 antifreeze were purchased at a cost of UAH 160.00. (including VAT - UAH 26.67) and 1 liter of brake fluid DOT-4 worth UAH 159.00. (including VAT -UAH 26.50). Operating fluids were transferred from the warehouse to the driver M. O. Kravchenko for pouring into the engine cooling system and brake system car on the basis of the consignment note standard form No. З-3. The write-off of the actually used antifreeze and brake fluid is documented in a write-off act (form No. З-2).

In accounting, these transactions are displayed as follows (see p. 32):

No. p / p		Correspondence of sub-accounts		Amount, UAH
		debit	credit
	Received from suppliers and credited antifreeze and brake fluid (excluding VAT)
	Reflects the amount of VAT paid at the time of inventory acquisition
	Payment to the supplier for the received inventory is transferred
	Antifreeze and brake fluid were issued from the warehouse to the driver Kravchenko M.O.	235/Kravchenko
	The cost of antifreeze and brake fluid used for car maintenance was written off (based on the write-off act)		235/Kravchenko

Lincoln A.) anonymous (guest) #5 July 8, 2010, 2:21 pm Oh, please tell me if the oil was not changed on their own and with the involvement of a third-party organization on an order-side, I threw it from 10.5 to 10.7, can it be written off from 10.7 not immediately, but according to fuel consumption? I want to draw the moderator's attention to this message, because: A notification is being sent... Tati Belarus, Between Minsk and Rome #6 July 8, 2010, 14:27 I understand that you must write off according to the available documents. those. did you send your oil to a service for replacement? I want to draw a moderator's attention to this message because: A notification is being sent...

400 bad request

IN this case order-order issued by ALC "Alpha" will look like this: ALC "Alpha" (enterprise) Series BA UNN 100000252 ORDER-ORDER No. 0383258 Customer: LLC "Sigma", account 3012300001111 in OAO "Belgazprom-formatsiya" 12.09. 2008 bank”, Minsk, Pritytskogo st., 60/2, code 742 Date of execution 09/12/2008 Address: Minsk, Osipenko st., 50 ”, account 3012000000222 Affiliation Code of payment in JSC Belorussky National Bank”, Minsk, Nezalezhnosti Ave., 87A, code 765 Vehicle Model Year of manufacture Speedometer readings Engine No. Body No. License plate Passenger car VW Passat 2008 30 172 w/n WVW078789DVG342 1111MI-7 1. Completed work Position number Name of work (code) Standard time, h Percentage of allowance Cost of services Contractor 1 2 3 4 5 6 1.

Enter the site

Transferred funds for oil and filter 60 51 50 111 Received oil and filter 10-5 60 42 467 Reflected the amount of VAT charged by the supplier of oil and filter 18 60 7 644 Accepted for deduction the amount of VAT in accordance with the generally established procedure 68 18 7 644 Transferred oil and filter for replacement to the contractor 10-7 10-5 42 467 Reflected the cost of the oil and filter change service 20, 26, 44 60 29 400 Reflected the amount of VAT on the oil and filter change service 18 60 5 292 Transferred funds for the oil and filter change service 60 51 34 692 The amount of VAT accepted for deduction in accordance with the generally established procedure 68 18 5 292 The cost of the filter and oil was written off based on the work order 20, 26, 44 10-7 42 467 Example 3 Sigma LLC replaces the oil and filter on its own.

Accounting: accounting for engine oil change operations

And there is also summer and winter oil, although many now fill in the same oil all year round, which is for both heat and cold. depending on the season, and indicate in the act that a replacement has been made summer oil for winter, for example, in connection with the onset of the corresponding season. But based on the fact that the oil change in accordance with the Rules for rationing the costs of fuel and lubricants depends on the mileage, I would write off the amount of oil that corresponds to the mileage traveled as deductions, and the amount of oil in excess of this - to expenses from net profit.

How to write off engine oil correctly?

According to the manufacturer's recommendation, the operating life of the vehicle is determined, after which the oil must be replaced. Accounting for the costs associated with the replacement of engine oil Works related to the replacement of oil can be carried out both with the involvement of a third-party organization (individual entrepreneur), and on their own.

Attention

Depending on this, the accounting for engine oil change operations also differs. It should also be noted that the work on replacing the engine oil and filter is formalized by an order-order of form 3H-1, the form of which was approved by order of the Ministry of Finance of the Republic of Belarus dated September 30, 1999 No. 267.

The work order is used to determine the scope of repair services and maintenance vehicles provided by legal entities and individual entrepreneurs. The order form is a strict reporting form, it has an accounting series and a number.

Important

When operating vehicles in winter time year, depending on the climatic conditions of the regions of the country - from 5 to 20%. For example, in the Central part of Russia, the winter surcharge is set at 10% from November 1 to March 31.

In case of significant deviations (decreases or increases) in temperature from average daily or average values ​​(temperature limit -5 degrees C), the head of the institution may decide to clarify the beginning and end of the period for applying winter allowances, but only in agreement with regional (local) services Hydrometeorological Center of the Russian Federation.
2. When vehicles operate in cities with a population of: - over 3 million people - up to 25%; – from 1 to 3 million people – up to 20%; - from 250 thousand to 1 million people - up to 15%; - from 100 to 250 thousand.

How to write off engine oil when changing

Its antiwear properties deteriorate significantly. In the case of oil dilution by fuel, its viscosity decreases, and the wear rate of rubbing parts increases.

Info

Some engine failures are accompanied by accelerated soot contamination of the oil, which increases its viscosity beyond normal and impairs anti-wear properties. Therefore, changing the oil faulty engine in practice, it means that the motor will run on unsuitable oil for a long time, and this will further reduce its resource, reliability, and in other cases even lead to emergency exit out of service.

Transferred to the customer with the vehicle service book, which details the sequence of actions of a mechanic during maintenance, and also lists all the necessary Consumables.
Act on the write-off of inventories (f. 0504230). The write-off of spent material reserves, including fuel and lubricants, on the basis of supporting documents is reflected in the debit of account 0 401 01 272 “Consuming inventory” and the credit of account 0 105 03 440 “Decrease in cost fuels and lubricants". Example 29. According to the accounting policy adopted by the medical institution for 2006, inventory is written off at the average actual cost. In March 2006, a medical institution purchased 10 canisters of antifreeze for a total of 1,500 rubles at the expense of funds received from budgetary activities. As of 03/01/2006, there were leftovers in this group in the amount of 3 canisters, worth 360 rubles. During March 2006, 9 canisters of antifreeze were written off for the indicated group of inventories.

How to write off motor oil when replacing it in budgetary organizations

Amount RUB (in words) Seventy-one thousand eight hundred and sixty-seven rubles Cashier stamp (amount in words) Final cost of the order Received in the final settlementAmount RUB (in words) « » Cashier stamp works spare parts total VAT rate, % VAT amount, rub. final cost of the order with VAT, rub. 29 400 42 467 71 867 18 12 936 84 803 Eighty-four thousand eight hundred and three rubles (amount in words) I agree with the scope of work, V.N. (I.O. Surname) The order was executed by a locksmith S.P. Burko (position) (signature) (I.O. Surname) The volume and quality of the work performed was checked by the head of production (position) V.P. I.O. Surname) September 12, 2008. I have no complaints about the work performed, the order was received by V.N. Pobat (signature) September 12, 2008.

The method of writing off materials is reflected in the accounting policy of the institution. Note that the average actual cost is determined taking into account the inventory received during the current (earlier - this) month as of the write-off date.

Please note: the reflection in the accounting of operations for the movement of fuel and lubricants within the institution is carried out in the registers of analytical accounting of material reserves by changing the materially responsible person on the basis of the Statement of issuance of material assets for the needs of the institution (f. 0504210). In accounting, these operations are reflected in the debit of account 0 105 03 340 "Increase in the cost of fuels and lubricants" and the credit of account 0 105 03 340 "Increase in the cost of fuels and lubricants".

All types of fuel and lubricants are written off as expense on the basis of the Statement of Issuance of Material Assets for the Needs of the Institution (f. 0504210) and waybill(f.

How to write off engine oil according to the rules? Immediately after filling the engine with oil or in parts as it is consumed diesel fuel? How to compare write-offs with consumption rates? Part of the answer: If your car is mentioned in the Recommendations of the Ministry of Transport, then Take the basic norms from there: www.1gl.ru/#/document/99/902092963/?step=3. For cars that are not in the Recommendations (or you do not like these standards), you will have to develop the standard yourself. The basic consumption rates for oils and lubricants should be set in liters per liter of fuel consumed. In continuation: if 3 liters were poured into a vehicle in the transport workshop, this amount is approximately enough for 6 months. Should I write it off in accounting monthly according to the formula for costs of 0.5 liters? And if there is an inventory during these 6 months, how will it be possible to confirm the balance if all the oil has gone into the engine?

As follows from the content of the question, you already write off the oil according to the norm when you release 3 liters for 6 months. Therefore, you should write off 3 liters of oil at a time and do not take it into account during the inventory, since it is in operation and is not stored separately in storage places. If during the operation of the engine it was necessary to top up or change the oil ahead of schedule provided by the norms, then, accordingly, the additional oil consumption will be above the norm.

Rationale

From the materials of the Book Library of the magazine "Glavbuh". Company vehicle costs: from purchase to write-off 5.2. Purchase of first aid kits, fire extinguishers, operating fluids

A number of additional expenses (not very large) are associated with the operation of the car. All of them are reflected in accounting as current expenses, and in tax accounting - as expenses for the maintenance of transport by virtue of subparagraph 11 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation. For example, you can immediately write off the cost of buying windshield washer fluid.

This group also includes: a serviceable fire extinguisher, a first aid kit with an unexpired expiration date, as well as a sign emergency stop according to GOST R 41.27-99. If such accessories are not in the car, then this is considered a malfunction in which the operation of the car is generally prohibited. Moreover, for such violations, a fine of 100 rubles is provided for in accordance with Part 1 of Article 12.5 of the Code of Administrative Offenses of the Russian Federation.

Finally, periodically (not very often) it is required to add oil or antifreeze to the car. By the way, at the disposal of the Ministry of Transport of Russia dated March 14, 2008 No. AM-23-r there are consumption rates for engine oil and other liquids (antifreeze, transmission oil). But again, limits are provided only for cars that began to be produced before March 2008. So for newer car brands, be guided by the manufacturer's data.

However, the actual consumption of the same antifreeze may be greater than the value set by officials. In this case, focusing on the manufacturer's information, you can develop your own standards. Write off these types of goods and materials on the basis of an order for the organization, which lists the types of liquid (antifreeze, engine oil, etc.) and their consumption rates. Usually such a document is prepared Chief Engineer together with the chief mechanic. Write off the payment for antifreeze or oil as part of the cost of maintaining official vehicles on the basis of subparagraph 11 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation. *

One more moment. If the actual consumption of antifreeze is much more than recommended, then fluid leakage is possible. This must be recorded in the defective act and the act for the write-off of material assets. The problem needs to be diagnosed and fixed. Here we are already talking about the cost of repairs (Article 260 of the Tax Code of the Russian Federation). On this basis, write off both the cost of the leaked fluid and the cost of repairing the breakdown (for example, the cost of a radiator and work to replace it).

As for the documents, everything is quite simple and standard. Usually all these things (windshield washer fluid, first aid kit, etc.) are bought by company employees for cash. That is, you need to issue, for example, cash to the driver under the report. And write off expenses after the advance report is approved.

Quite a few budget institutions use vehicles in their activities. Obviously, none of them can function without engine oil. Its periodic replacement is necessary for normal operation car engine. But this is not news at all for accountants of budgetary institutions. But not everyone knows how often engine oil should be changed, what its consumption rates and, most importantly, what to do with used oil afterwards. What we know on this issue, we are happy to share with you in this article.

You and I already know how to properly refuel " iron horse”(See the article “Coupons, smart and scratch cards for fuel: what and how to use it correctly” // “Budget accounting”, 2015, No. 41), as well as how to replace the brake and coolant in it (see. “ We write off antifreeze and brake fluid " // "Budget accounting", 2015, No. 20). It remains only to change the engine oil and - full speed ahead!

However, engine oil differs from the same fuel in that the latter completely burns out during operation. car engine. Whereas oils after working out their functional resource require draining from the car. And with this in mind, a logical question arises: what to do with such waste material? But in order to have something to drain, you first need to fill in something. Therefore, to begin with, we will find out the nuances of replacing engine oil.

Engine oil change

How often should oil be changed in a car engine?

The procedure for maintenance (including changing engine oil) and repair of road vehicles is defined Regulation No. 102. According to clause 3.7 this Regulations maintenance of the vehicle must be carried out in a planned and mandatory manner, including the list of mandatory work specified by this document and the instructions of the manufacturers. In particular, the first maintenance is recommended to be carried out at intervals in accordance with table 1 ( clause 3.9 of Regulation No. 102). An approximate list of TO-1 operations is given in Appendix A To Regulation No. 102. Work on changing the oil in the engine crankcase is just included in this list of operations. According to table 1, such maintenance for cars and buses should be carried out every 5000 km.

Important! If the maintenance interval specified in Table 1 differs from the interval established by the manufacturer's documentation, you should be guided by the indicated documentation.

Also, the frequency of maintenance in general and the replacement of engine oil in particular largely depends on the operating conditions (terrain, technical category highways and so on.). Thus, first of all, you need to focus on the frequency of changing engine oil, determined by the manufacturer of the corresponding car. In practice, engine oil is usually changed every every 7000 - 8000 km. It is also advisable to look under the hood and check the oil level every 1000 - 2000 km. To determine if engine oil needs to be added, use oil dipstick, which reflects its level in the engine.

What engine oil consumption standards should be followed?

To plan the need for fuels and lubricants, control their costs and keep records, budgetary institutions are guided by Norms No. 43. This should be indicated in the order on the accounting policy of the institution or in a separate order, which will establish that when writing off fuels and lubricants, it is necessary to use exactly Norms No. 43.

For diesel and gas-diesel trucks and buses with gross weight over 3.5 t:

engine oil - up to 2.8 l / 100 l (l / 100 m 3 LNG) Q n;

transmission oil- up to 0.4 l / 100 l (l / 100 m 3 LNG) Q n;

special oils - up to 0.1 l / 100 l (l / 100 m 3 LNG) Q n;

plastic (consistent) lubricants - up to 0.3 kg / 100 l (kg / 100 m 3 LNG) Q n;

For other cars and buses:

engine oil - up to 1.8 l / 100 l (l / 100 m 3 LNG) Q n;

gear oil - up to 0.15 l / 100 l (l / 100 m 3 LNG) Q n;

special oils - up to 0.05 l / 100 l (l / 100 m 3 LNG) Q n;

plastic (consistent) lubricants - up to 0.1 kg / 100 l (kg / 100 m 3 LNG) Q n.

At the same time, the norms for the consumption of lubricants are reduced by 50% for all vehicles in use less than 3 years. At the same time, for vehicles in operation over 8 years or having a mileage of over 150 thousand km, such norms can be increased up to 20%. But such an increase must be properly justified.

It must be understood that lubricant consumption standards include replacement lubricants during maintenance and periodically addition during operation.

Attention! Standard costs correspond maximum allowable expenses. That is, they can be significantly higher than the usual costs of automotive lubricants in a satisfactory technical condition. This is especially true for cars modern designs.

Temporary norms for lubricants consumption are put into effect by order of the head institutions and apply only to cars of this institution. Moreover, already from the name of such norms it is clear that they will not operate permanently, but only for a certain time. Specifically, with the introduction in Ukraine of constant norms for the consumption of fuel and lubricants for the corresponding models (modifications) of cars, these norms will lose their force.

Now about how to determine the limit allowable expenses lubricants for a specific mileage of a company car. To do this, use the following formula:

Q With = Q n x Q G : 100 l,

Where Q With- standard costs of lubricants for the actual mileage of the car;

Q n- temporary standard for the consumption of lubricants per 100 liters of fuel consumed;

Q G- normative (based on the basic linear rate) fuel consumption based on the actual mileage of the car.

Example 1. The healthcare institution has a specialized medical vehicle GAZ-32214. By order of the head of the institution, a temporary standard for the consumption of engine oil for this car was set at the level of 1.8 liters per 100 liters of fuel consumed. Taking into account the manufacturer's instructions, the head of the institution decided to change the engine oil every 7000 km. The standard fuel consumption (taking into account the basic linear norm) for this run is 1456 liters (20.8 l / 100 km x 7000 km).

Thus, the standard consumption of engine oil is equal to: 1.8 liters x 1456 liters: 100 liters \u003d 26.21 liters. That is, this is the maximum possible amount of engine oil that can be written off for the operation of such a car during its run of 7000 km.

To change the oil in the crankcase, as a rule, 5.5 - 6 liters of oil are required. The remaining 20.21 liters (26.21 - 6) the driver can add as needed.

According to which KEKR plan the cost of replacing engine oil?

In order to correctly plan the cost of changing engine oil in company car First of all, you need to clearly understand how such an operation will be carried out. After all, there are two options for the development of events:

Or the replacement is done on their own institutions without the involvement of third-party specialists (staff driver, institution mechanic). This option for performing engine oil change work is more common;

Or is the replacement at the service station.

If you chose the first option, then you first need to purchase engine oil. The costs of acquiring such materials according to p. 15 p.p. 2.2.1 Instructions No. 333 should be planned and implemented KECR 2210"Items, materials, equipment and inventory".

If the institution does not have a specialist who could change the engine oil in the car, then you will have to contact the service station. Payment for vehicle maintenance services (including engine oil change) should be carried out according to KECR 2240"Payment for services (except utilities)." This is required p. 8 p.p. 2.2.4 Instructions No. 333 . For the most part, the contractor uses his own consumables, so there is no need to separately purchase oil.

How to properly record the operation of replacing engine oil?

To account for lubricants in Chart of accounts intended subaccount 235"Fuels, Combustibles and Lubricants". Accounting for this sub-account should be kept in the context of types of fuel and lubricants. That is, to account for engine oil of a certain type and manufacturer, it is necessary to open a separate analytical account within sub-account 235.

With regard to documenting the operation of changing engine oil in company car, then here again everything depends on how such a replacement is performed. In particular, when replacing the institution on its own, the write-off of engine oil should be drawn up Write-off act according to the standard form No. Z-2, approved by order of the State Treasury of December 18, 2000 No. 130. In the act, it is necessary to indicate for the maintenance of which particular car the engine oil was used. The basis for performing maintenance work on a company car should be manager's order institutions.

But, if the oil is changed at the service station, the relationship with the contractor should first of all be formalized treaty. Also, the relationship between the customer and the service provider for the maintenance and repair of wheeled vehicles (hereinafter referred to as the CTC) is regulated Regulation No. 615. So, at the time of transfer of the vehicle to the contracting organization, the Certificate of Transfer and Acceptance of the KTS is drawn up, its constituent parts(systems) to provide maintenance and repair services ( application 2 To Regulation No. 615), which is made in two copies. In turn, the Certificate of transfer and acceptance of the CTS, its components (systems) after the provision of maintenance and repair services ( appendix 3 To Regulation No. 615) certifies the fact of the provision of services. In case of replacement of operating fluids (including engine oil) during the technical maintenance of the vehicle, the contractor indicates in this act their name, marking and necessary operating parameters. In addition, after completion of the work, the contractor must provide the customer with the following documents ( p. 8 sect. VII of Regulation No. 615):

1) invoice, work order, waybill, receipt, etc.;

2) warranty card(one copy);

3) annexes to operational documentation;

4) reference-account for the components purchased and installed by the contractor on the CCC.

Disposal of used engine oils

What to do with used engine oil?

The answer is clear - dispose of. After all, waste oil products that are not suitable for their intended use (including used motor, industrial oils and their mixtures) are hazardous waste. They belong to Section A of the Yellow List of Waste.

The mechanism for collection, transportation, storage, processing (recycling), disposal and / or disposal of used motor oils is regulated Order No. 1221. The effect of this Order applies to business entities all forms of ownership, during the activity of which waste oils are formed on the territory of Ukraine ( Clause 3 of Order No. 1221). Such business entities are considered to be consumers of oils (lubricants).

The main responsibilities of consumers of oils (lubricants) are given in clause 6 of Order No. 1221. In particular, they must:

Provide separate collection of used oils;

Hand over used oils to collection points or directly to used oil (lubricant) processors;

Carry out primary accounting in relation to purchased oils, their use, further handling of used oils;

Provide information on the status of used oil handling. This information is provided quarterly. before the 10th of the next month to the State Environmental Inspectorate in the form in accordance with Annex 5 To Order No. 1221. This requirement does not apply to business entities that replace oils (lubricants) in vehicles at replacement points.

Thus, each institution must either independently ensure the disposal of used oils, or entrust this to a specialized company. If the institution cannot independently ensure their disposal, it must conclude treaty or with an oil processor, or with an oil collection point.

The fact of acceptance of used engine oil must be confirmed by a specialized company act of acceptance of used oils (lubricants) in accordance with annex 3 To Order No. 1221. This document is issued in two copies. One of them is provided to the institution that delivers the specified waste, and the second remains with the business entity that receives them, which has a license for the right to carry out economic activities in the field of hazardous waste management ( Clause 13 of Order No. 1221).

The most correct way would be to hand over the used engine oil for processing to a specialized enterprise. Now there are a lot of collection points for such waste in every city. However, they often set a minimum allowable amount of such oils for delivery. Therefore, it may take some time to accumulate it before handing over for processing.

Also, used oil can be used for household purposes. For example, it is sometimes used to lubricate parts in various tools (chainsaw, loppers, moto-braids, etc.). It is no secret that the treatment of wooden surfaces (exclusively for outdoor work) with used oil prevents their damage under the influence of environment.

It is on how you plan to use used engine oil in the future, and the procedure for accounting for it will depend.

Should used motor oil be reclaimed? What is the accounting procedure?

Inventories are recognized as an asset provided that they can be measured reliably, and also if the use of such reserves involves obtaining future economic benefits. This indication contains p. 1 section. II NP(S)BU 123. So used engine oil should be capitalized to the balance sheet of the institution, if you can turn it in for processing and get at least some income for it. You also need to capitalize such oil if you plan to use it for the economic needs of the institution. But in the case when you are not paid for the disposal of used oil, and you yourself have to pay (and this is possible), then there is no point in crediting it to the balance of the institution. It will be enough to keep only a quantitative account of these wastes.

To account for inventories held for the purpose of further distribution, transfer or sale, Chart of accounts provided subaccount 261"Stocks for distribution, transfer, sale". Therefore, used oil, which the institution plans to transfer (sell) to a specialized enterprise for disposal, should be taken into account on this sub-account. Whereas the accounting of used oil, which is planned to be left in the institution and used for economic purposes, it is advisable to keep on subaccount 239"Other materials".

In general, the procedure for accounting for used oil is not much different from the procedure for accounting for scrap metal, which we have already talked about more than once on the pages of our newspaper. The posting of such oil (similar to the posting of scrap metal) should be documented overhead(act on the acceptance of material values). The results of its assessment should also be reflected in act of appraisal arbitrary shape. The cost of such materials is determined based on the price of their possible implementation.

Important! If the used oil remains for direct use in the institution (it is not handed over to a specialized enterprise for processing), no later than the last working day of the month, the amount of such materials must be compiled and submitted to the bodies of the State Treasury Service Certificate of receipts in kind.

Consider the procedure for reflecting operations for replacing engine oil in a company car on accounting accounts using a conditional example.

Example 2. The hospital purchased 6 liters of engine oil for the maintenance of an ambulance (GAZ-32214). The cost of engine oil is 420 UAH. (including VAT - UAH 120). The oil in the oil pan of the car engine was changed by a hospital driver. The cost of used oil is written off to actual expenses on the basis of a write-off report in accordance with standard form No. З-2.

When replacing engine oil, 5.5 liters of used oil were drained from the car and credited. According to the valuation act, its cost is UAH 27.50. (5.5 l x 5 UAH). The management decided to transfer the used oil for processing to a specialized enterprise. The fact of waste transfer to a specialized enterprise was certified by an act of acceptance of used oils (lubricants).

Cash for handed over used oil in the amount of 27.50 UAH. received on a special registration account of a budgetary institution.

In accounting, these transactions should be displayed as follows:

No. p / p		Correspondence of sub-accounts		Amount, UAH
		debit	credit
	Funds transferred to the supplier for the purchased engine oil
	Engine oil credited
	Used engine oil written off for car maintenance
	Used oil is credited, which is subject to delivery to a specialized enterprise
	Accrued income from the sale of used oil
	Transferred on the basis of the act used oil to a specialized company
	Received funds from a specialized enterprise to a special registration account of the institution
* We consider the use of sub-account 711 “Income from funds received as payment for services” when posting used oil inappropriate, since the institution in this case does not have income, but obligations to transfer it to a specialized enterprise. Income is accrued when used oils are sold to a specialized enterprise.

That's all. Protect nature and respect the law!

Regulations

Code of Administrative Offenses - Code of Ukraine on Administrative Offenses dated 07.12.84 No. 8073-X.

Yellow List of Waste - Yellow list of waste approved by the Cabinet of Ministers of July 13, 2000 No. 1102.

Order No. 1221- The procedure for collection, transportation, storage, processing (recycling), disposal and / or disposal of used oils (lubricants), approved by the Resolution of the Cabinet of Ministers of December 17, 2012 No. 1221.

Decree No. 118- Decree of the Cabinet of Ministers of Ukraine "On approval of the procedure for filing a declaration on waste and its form" dated February 18, 2016 No. 118.

Regulation No. 102 - Regulations on the maintenance and repair of road vehicles of road transport, approved by order of the Ministry of Transport of March 30, 1998 No. 102.

Norms No. 43- Standards for the consumption of fuel and lubricants in road transport, approved by order of the Ministry of Transport dated February 10, 1998 No. 43.

Instruction No. 333- Instructions on the application of the economic classification of budget expenditures, approved by order of the Ministry of Finance dated March 12, 2012 No. 333.

Chart of accounts- Chart of accounts for accounting of budgetary institutions, approved by order of the Ministry of Finance dated June 26, 2013 No. 611.

Regulation No. 615- Rules for the provision of services for the maintenance and repair of wheeled vehicles, approved by order of the Ministry of Infrastructure dated November 28, 2014 No. 615.

DSanPіN 2.2.7.029-99 - State Sanitary Rules and Norms "Hygienic Requirements for Industrial Waste Management and Determination of Their Class of Hazard to Public Health" DSanPіN 2.2.7.029-99, approved by the Decree of the Chief State Sanitary Doctor of Ukraine dated 01.07.99 No. 29.

NP(S)BU 123- National regulation (standard) of accounting in the public sector 123 "Stocks", approved by order of the Ministry of Finance dated October 12, 2010 No. 1202.