Help esm 3. Report on the work of the construction machine

It is used in organizations specializing in the provision of services for the provision of construction machines (mechanisms).

Additional terms of use this document is the use of an hourly form of remuneration for service personnel.

2. How many copies are made

Compiled in one copy.

3. Which of the employees is compiled

At the initial stage

• The report is issued official responsible for rationing and calculations (it is possible to draw up a foreman or an authorized person).

At the stage of work

From the organization - the performer of the work:

• The official responsible for rationing and calculations (or another person who issued the report) fills out the report daily.

The driver puts his signature, which confirms the technical serviceability of the machine.

extradition fuels and lubricants confirmed by the signature of the tanker or driver (if fuel coupons have been received).

The transfer of fuel residues is formalized by the signatures of responsible persons.

From the client organization:

• Results of work and downtime construction machine(mechanism) are reflected in reverse side report and are daily confirmed by the signature and stamp of the customer.

At the final stage

The report drawn up at the end of the decade is signed by the driver, superintendent, head of the section, the official responsible for rationing and calculations, and transferred to the accounting department of the organization performing the work.

4. What confirms

The report is the basis for obtaining initial data when calculating wages for service personnel.

5. Application procedure

The report is issued for a decade in one copy by the official responsible for rationing and calculations, the foreman or an authorized person.

Throughout the entire period of work, a daily report is filled in by representatives of the customer and the contractor. The driver puts his signature, which confirms the technical serviceability of the machine.

The report is intended for entering data on the work of different drivers performing work during a decade.

Claims to the work of machinists are also confirmed by the customer with a signature and a stamp in the corresponding line of the report.

The issuance of fuels and lubricants is confirmed by the signature of the tanker or driver (if fuel coupons have been received). The transfer of fuel residues is formalized by the signatures of responsible persons.

At the end of the decade, the report is signed by the machinist, foreman, head of the section, the official responsible for rationing and calculations, and transferred to the accounting department of the organization performing the work.

6. Storage location

The report on the operation of the construction machine (mechanism) is kept in the accounting department of the organization performing the work.

7. Codes used when filling out the "Downtime" section

Due to the fault of the owner of the car:

• machine malfunction - 01
• maintenance - 02
• unscheduled repairs - 03
• lack of fuels and lubricants - 04
• relocation and re-equipment of the machine - 05
• lack of driver - 06

Due to the customer:

• lack of materials and structures - 07
• lack of scope of work - 08
• insecurity of access roads - 09
• lack of power energy and lighting - 10
• shortcomings of vehicles - 11
• other downtime - 12.

8. What additional documents are drawn up

Based on the waybill, fill out:

• construction machine (mechanism) operation accounting card (form N ESM-5);
• certificate for payments for the work (services) performed (form N ESM-7).

9. In which case the report is not used

a) The report is not used when applying the piecework form of remuneration (when taking into account the performance of the task for piecework, measured in kind).

In this case, a work order report on the operation of the construction machine (mechanism) (Form N ESM-4) should be applied.

b) The report is not used by a construction organization that has (on its balance sheet) construction machines (mechanisms) and independently uses them in the performance of relevant work.

In this case, the construction organization must use a log book for the operation of construction machines (mechanisms) (Form N ESM-6).

10. Scheme of application of the report

11. Arbitration practice

An organization carrying out activities for the reception and disposal of solid waste has the right to take into account the costs of paying for environmental works, regardless of the availability of standard forms ESM-1, ESM-2, ESM-3 and ESM-7, since it is not a specialized construction organization (Resolution of the FAS SZO dated 04.06.2007 N A56-11660 / 2006).

A hired Dusan Excavator is working at the construction and installation facility, so I began to check the REPLACEMENT REPORTS for working hours, the correctness of registration, the individual entrepreneur gives copies INTERCHANGEABLE REPORTS, I I call him and say “Give me the originals. But HE answers me “WE don’t have to give them to YOU, they stay with us.” I will have disputes later with the tax authorities.

The report on the operation of a construction machine (mechanism) (form No. ESM-3) is used in specialized organizations to record the operation of a construction machine (mechanism) for hourly payment and is the basis for obtaining initial data in the calculation of wages for service personnel. The report is issued in one copy by an official responsible for rationing and calculations, foreman or authorized person. This is stated in the resolution of the State Statistics Committee of the Russian Federation dated November 28, 1997 No. 78.

Earlier when providing construction equipment the contractor (IP) should provide the customer with:

– waybill construction machine (form No. ESM-2);
– certificate for settlements for the work (services) performed (form No. ESM-7).

These forms are unified, approved by the Decree of the Goskomstat of the Russian Federation of November 28, 1997 No. 78. The Decree of the Goskomstat of Russia of November 28, 1997 No. 78 is not registered with the Ministry of Justice of Russia.
Since 2013, the forms of primary documents have been approved by the head of the organization on the proposal of the person who is entrusted with accounting (part 4 of article 9 of the Law of December 6, 2011 No. 402-FZ). The composition of the mandatory details of primary accounting documents is established by paragraph 2 of Article 9 of the Federal Law "On Accounting".
Thus, documenting operations depends on the subject of the contract. If the subject of the excavator service contract is sufficient, the act of services rendered. It is not necessary to receive a report in the form No. ESM-3 from the contractor.

The rationale for this position is given below in the recommendations of the Glavbukh Systems vip - version and in the articles of the Construction Accounting magazine, which you can find in the Journals tab of the Glavbukh Systems vip - version

The documents that the accounting department works with can be divided into two groups: *

• documentation tax accounting and reporting;
• accounting documents.

Tax accounting and reporting documents include tax reporting forms and tax registers.

Accounting documents are divided into three groups: *

• reporting forms;
• accounting registers;
• source documents.

The forms of primary documents are approved by the head of the organization on the proposal of the person who is entrusted with accounting ( h. 4 tbsp. 9 Law of 6 December 2011 No. 402-FZ).

The primary document must contain the following mandatory details:*

• Title of the document;
• date of preparation of the document;
• the name of the economic entity (organization) that compiled the document;
• the content of the fact of economic life;
• the value of the natural and (or) monetary measurement of the fact of economic life, indicating the units of measurement;
• the names of the positions of the persons who made the transaction, operation, and those responsible for the correctness of its registration, or the names of the positions of the persons responsible for the correctness of the registration of the event;
• signatures of the indicated persons with decryption and other information necessary for the identification of these persons.

Primary documents are drawn up on paper and (or) in the form of an electronic document signed electronic signature (h. 5 article 9 of the Law of 6 December 2011 No. 402-FZ).

Standard forms*

The unified forms of documents contained in the albums of unified forms approved by the resolutions of the State Statistics Committee of Russia are not mandatory for use. At the same time, the forms established by the authorized bodies on the basis of federal laws remain mandatory for use. Such explanations are contained in information of the Ministry of Finance of Russia dated 4 December 2012 No. PZ-10/2012.Thus, the organization is obliged to apply standard forms of documents approved by the Government of the Russian Federation, the Bank of Russia (for example, payment orders, expenditure and receipt cash orders) and other authorized bodies in pursuance of federal laws.

It is not necessary to apply the unified forms of documents contained in the albums of unified forms, approved by the resolutions of the State Statistics Committee of Russia. That is, if a unified form of the primary document is established for any fact of economic life by a resolution of the State Statistics Committee of Russia, then the organization has the right, at its own choice:

• or develop the form of the document yourself;
• or use the unified form.

By general rule the forms of primary documents are approved by the head of the organization on the proposal of the person who is entrusted with accounting ( h. 4 tbsp. 9 Law of 6 December 2011 No. 402-FZ). That is, the manager must approve either the form independently developed by the organization, or the fact that the organization uses unified forms.

In any case, the original document must contain all required details listed in part 2 article 9 of the Law of December 6, 2011 No. 402-FZ. The information included in this list in its composition and content is identical to the details of the documents compiled according to the forms contained in the albums of unified forms. That is, the current unified forms meet the requirements part 2 article 9 of the Law of December 6, 2011 No. 402-FZ.

If necessary, you can add details to the unified forms (add additional lines, columns, etc.) or exclude them. Approve the corrected unified form by order(order) of the head as a primary document *.

Such conclusions follow from the provisions article 9 Law of December 6, 2011 No. 402-FZ and are confirmed information of the Ministry of Finance of Russia dated 4 December 2012 No. PZ-10/2012 .

Sergei Razgulin, Deputy Director of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia

2. Article:Loading and unloading works. Accounting Features

N.S. Kulaeva, tax consultant of CJSC "BKR-Intercom-Audit"

IN construction works ah, many complex machines, mechanisms, lifting and other equipment are involved. What nuances need to be taken into account when taking into account loading and unloading operations and transportation? Can these costs be included in tax expenses? The answers are in our article.

Organization of work

Vehicles and equipment used for loading and unloading operations must correspond to the nature of the cargo being moved.

The sites for these works are planned in such a way that they have a slope of no more than 5 degrees, and their dimensions and coverage correspond to the design of the work.

The movement of vehicles on the territories of construction sites and access roads to them should be regulated by generally accepted road signs and pointers.

When performing loading and unloading operations, the requirements of the legislation on the maximum norms for carrying heavy loads and the admission of workers to perform these works must be observed. It should be borne in mind that it is possible to transfer materials on a stretcher along a horizontal path only in exceptional cases and at a distance of not more than 50 meters, and it is strictly prohibited to carry materials on a stretcher up stairs and ladders. To work on loading (unloading) dangerous and especially dangerous goods workers are allowed only on the basis of the results of a medical examination. In addition, these employees must undergo special training in occupational safety with subsequent certification. And also know and be able to apply first aid techniques.

The procedure for accounting for work, as well as reflecting transportation costs and costs for loading and unloading operations, depends on what kind of own or rented machines and mechanisms the construction organization uses.

Rental of transport and equipment

Relations arising in connection with the lease agreement are regulated by chapter 34 Civil Code RF. Under a lease agreement vehicle with a crew, the lessor provides the lessee with a vehicle for a fee for temporary possession and use and provides services on its own for driving and maintaining it. technical operation. The obligation of the lessor to maintain the vehicle is established article 634 Civil Code of the Russian Federation.

Operations for the sale of services in Russia on the basis of article 146 of the Tax Code of the Russian Federation are recognized as the object of VAT. Thus, the lessor organization is obliged to issue an invoice to the tenant construction organization for rental services. The amount of VAT presented by the lessor is taken into account in the debit of account 19 “Value added tax on acquired valuables” and the credit of account 76 “Settlements with various debtors and creditors”. Based on the invoice issued by the lessor and after reflecting the rental services on the balance sheet, the amount of VAT is deductible. In accounting, an entry is made on the debit of account 68 “Calculations on taxes and fees” and the credit of account 19 “Value added tax on acquired values”.

The set of documents for renting machines and mechanisms includes:
– a written lease agreement;
- the act of providing services;
- invoice.

Machines and mechanisms leased by the organization are accounted for on the off-balance account 001 "Leased fixed assets" in the amount specified in the lease agreement.

How to ensure the safety of work?

How to ensure the safety of work? Safety during transport and loading and unloading operations at the construction site is ensured by compliance with the requirements of norms and rules SNiP 12-03-2001

Safety during transport and loading and unloading operations at the construction site is ensured by compliance with the requirements of norms and rules SNiP 12-03-2001“Occupational safety in construction. Part 1. General requirements". They are approved Decree of the Gosstroy of Russia dated July 23, 2001 No. In addition, when carrying out these works, the rules for labor protection at work must be observed. road transport, intersectoral rules on labor protection and state standards.

In order to accounting the rent for construction equipment is an expense for the organization for ordinary activities. When forming the tax base for income tax, payment for the rental of construction equipment is included in other expenses related to production and sale ( sub. 10 p. 1 art. 264 of the Tax Code of the Russian Federation).

Use of involved machines and mechanisms

A construction organization may engage specialized organizations for work under contracts for the provision of services.

How to arrange work?

The work of the involved machines and mechanisms should be documented in a specialized organization with shift reports and waybills according to standard intersectoral forms.

The performance of work by the machine (mechanism) is confirmed by the signature and stamp of the construction organization on the shift report (form № ESM-1 , № ESM-3) or waybill ( Form No. ESM-2). Settlements with specialized organizations for the work (services) performed are carried out according to a standard certificate Form No. ESM-7. It is issued separately for each report (waybill). It is necessary to strictly follow the procedure for issuing the above certificates, to ensure that they contain all the necessary signatures and seals. The work (services) performed, reflected in the certificates, must relate to specific objects of the construction organization.*

As a rule, the general contractor organization performs all works on the construction of the facility or most of them by subcontractors. At the same time, according to the terms of subcontracts, the general contractor may assume the obligation to provide construction with appropriate machines and mechanisms, involving specialized organizations (mechanization departments) for this.

If you need a vehicle to work

For participation in technological process construction, transport can be involved under contracts concluded with motor transport organizations. They must be defined essential conditions contracts. So, if the terms of cargo transportation, their volumes and kilometers, type of vehicles are not fixed in the contracts, then in accordance with paragraph 1 Article 432 of the Civil Code of the Russian Federation, such contracts cannot be considered valid. The work of the attracted vehicles is documented by waybills of standard intersectoral forms: No. 4-C- when paying for the work of vehicles at piece rates; No. 4-P- when paying at a time-based rate. They are approved .

In addition, the costs of paying for services related to the implementation of loading and unloading operations provided by third parties can be accepted as expenses that reduce tax base on the tax paid by the organization in connection with the application of the simplified taxation system. This is stated in letter of the Ministry of Finance of Russia dated June 8, 2007 No. 03-11-04/2/163 .

The construction company rents a forklift with a driver, the payment is hourly for the hours worked. What kind of contract to conclude: lease, provision of services, performance of work? What documents are used to record work?

Answered by E.Yu. Dirkov,
Consultant of LLC "Auditing firm "BUSINESS STUDIO""

IN this case a contract for the lease of a vehicle with a crew ( Art. 632 of the Civil Code of the Russian Federation). The act of transferring the loader is drawn up in free form and certifies that the construction machine is in a condition suitable for use ( paragraph 1 of Art. 611 of the Civil Code of the Russian Federation). It is not necessary to indicate the cost of the loader in it, since civil law does not require an assessment of the object in the lease agreement ( paragraph 3 of Art. 607 of the Civil Code of the Russian Federation).*

Accounting for the operation of the loader is carried out in the report on the operation of the construction machine (mechanism) according to Form No. ESM-3, on the basis of which a certificate of completed work (services) is issued for settlements Form No. ESM-7. These uniform forms are approved Decree of the State Statistics Committee of Russia dated November 28, 1997 No. 78 .

4. Article:We fill out the form No. ESM-7

The construction organization rents an excavator. He worked 200 hours in a month. Is it possible inForm No. ESM-7 indicate the total number of hours or do you need to schedule work by day?

You can enter the total number of hours per month.

), then in certificate No. ESM-7 indicates the total number of hours worked and their cost.*

Answered by E.V. ANISIMOVA-KRAVTSOVA, auditor

Sincerely,

Alexander Ermachenko, expert of BSS "System Glavbuh".

Answer approved by Olga Pushechkina,

head of the VIP support department of the BSS Sistema Glavbukh.

A report on the operation of a construction machine or mechanism (ESM-3 form) is a document that is very similar in many columns to a waybill of a construction machine. Its important difference is in the purpose and the very type of equipment used.

FILES

For what types of equipment can be used

In total, in the Russian nomenclature of construction machines, as well as mechanized building tools There are over a thousand different sizes. Moreover, new models appear regularly and more and more expand this list.

If we divide machines and mechanisms according to the type of work performed (and this is a very conditional division, since there are many models that combine functionality and can be additionally equipped), then we get the following grouping:

• Earthmoving machines. These are excavators (including multi-bucket), hydromechanical devices, scrapers, graders, bulldozers.
• Sealing varieties. Rollers static or vibro-compacting, hydraulic vibrators, vibro-compacting surface machines etc.
• Drilling models. These include drilling pneumatic hammers, as well as percussion-rope, rotary or pneumatic impact machines.
• Piling machines. These are vibratory hammers, vibratory hammers, various pile equipment, diesel hammers, etc.
• Lifting and transport. The most common of this type are tower cranes, cranes, truck cranes different models.
• Loading and unloading. Gantry cranes different load capacity, lifts of different models, etc.
• Transport. Plate carriers, panel carriers, cement carriers.
• Crushing and sorting. Mobile crushing and screening plants.
• Mixing. Truck mixers.
• Concrete-laying, in particular, concrete mixers, concrete mixer trucks.
• Reinforcing. Reinforcement benders of various designs, equipment for its welding, stretching.
• Finishing. Plastering units, mortar pumps, mosaic grinder, etc.
• Road.
• Mechanized tool.

Naturally, the list is incomplete.

All equipment that can be described by a report on the operation of a construction machine can be found in SNiP 3.01.01-85 on the organization of construction production.

For example, in the form of such a report on the operation of a construction machine, reports on the operation of generators using any type of fuel, stationary and mobile concrete pumps can be received.

In any case, when deciding on the form of the document, one must be guided by the list presented. The mechanism or machine must belong to one of the above sections.

Components of a report

The paper is filled on both sides. The title side lists data on the date of the report, its number, the form according to OKUD and OKPO. In the upper part of the title page, in addition to the phrase "Report on the operation of the construction machine (mechanism)" with the paper number, there must be the name of two organizations: the customer and the construction contractor. The name, brand of the machine and the person managing it are also indicated.

After, on the right, in the report there is a small plate with columns to indicate:

• code of the type of operation performed;
• period of work, from what date to what date (practice has shown that it is most convenient to issue a report for a decade);
• plot or column (if any);
• inventory and personnel number of the mechanism (machine), its brand or model.

The introductory part of the document takes up a lot of space. The subsequent document space is occupied by a table split in two.

The left side of the table indicates the serial number of the entry, the name and address of the object on which the machine worked.

On the right side of the table - data on fuel consumption. Its type is indicated, how much was given out, how much was at the beginning of the shift and how much was left at the end, the actual amount spent is compared with the normative ones.

If the territory has not changed for several days, then it is possible to combine several lines into one in the second column.
The reverse side of the report on the work of the construction machine also contains a double table. The left part of it is filled in by the customer. He must indicate:

• the exact time in which the work was completed;
• code, name and address of the object;
• work type code, stages;
• cost of work performed;
• whether there were downtimes, how long they lasted and through whose fault they arose;
• your signature.

The owner of the machine on the right side of the reverse side indicates all the information necessary for the correct calculation of wages: whether the driver worked at night, on weekends or holidays. Attention is also paid to overtime hours (the first two and subsequent).

The table is summed up, calculated average cost one machine hour according to this particular report.

Also on the back of the document is a separate table for fixing the amount of work performed by the driver. Their unit of measure, quantity, is prescribed. It is possible to specify several names if the work was performed by more than one specialist. There are also columns for indicating the category, personnel number of the employee, the number of hours worked (night and overtime are indicated separately).

At the very end, signatures of responsible persons with a transcript are provided, a place for possible claims of the customer regarding the work performed.

Who draws up

In most cases, the responsibility for the correct completion of all columns of the report lies with the foreman. Also, a responsible employee can be specially appointed to fill out the report by a separate order of the head.

Nuances

It is worth remembering that each work shift has its own line. It is possible to combine the strings of the name of the object on which the work is being done. But the signature of the driver and the customer must be affixed to each of the lines as the work progresses.

When submitting a report on the operation of a construction machine to the accounting department, it must be signed by the foreman and engineer. After the payroll calculations are made, the second side is signed by the one who made them (accountant) and the head of the organization.

The ESM-3 form (OKUD code - 0340003) in specialized organizations serves to record the work performed by a construction machine (mechanism) at hourly wages. Based on the data specified in the report on the operation of the construction machine, remuneration is calculated ( wage) to the driver.

Maintenance and completion

Sample report filling

The report in one copy is issued by the foreman or official (authorized) person responsible for rationing and calculations.

If coupons for fuel are issued, the fact of receipt of fuel and lubricants is confirmed by the driver or refueler with his signature. The rest of the fuel is transferred to responsible persons. The fact of transfer is confirmed by signatures in the document.

On the reverse side of the document form, information about the results of work and downtime of the construction machine (mechanism) is recorded. The customer confirms this information daily with a signature and a stamp. The codes for recording the reason for downtime are the same as in (ESM-1).

At the end of the decade, the document is signed by:

• driver;
• foreman;
• the head of the unit (usually the head of the section) and responsible for rationing and calculations.

Then the report is transferred to the accounting department.