4.2. Accounting for tires purchased separately from the car
So, in the event that car tires are purchased along with the car, they are accounted for on account 01 "Fixed assets" as part of the original cost of the car.
The practice of operating a car indicates that car tires become unusable much faster than the car with which they were purchased. In addition, the climatic conditions of our country require the purchase and installation of winter tires on a car. Should car tires purchased separately from the car continue to be accounted for on account 01 "Fixed assets"? Certainly not.
Let us turn to the regulations in terms of the accounting procedure.
Let's start by stating the fact that a car tire is not an item of fixed assets.
Indeed, on the one hand, according to some criteria, it is quite possible to consider automobile tires as an object of fixed assets: this is the cost, which in many cases meets the criteria for classifying an object as fixed assets, a service life exceeding 12 months, some other signs that coincide with the signs of the main facilities. However, car tires are not property, plant and equipment:
By their economic nature, car tires are spare parts of a car, and the instructions for using the chart of accounts for accounting for the financial and economic activities of organizations (account 10 "Materials") expressly state that sub-account 10-5 "Spare parts" takes into account the presence and movement of purchased or spare parts manufactured for the needs of the main activity, intended for the production of repairs, replacement of worn-out vehicles, as well as car tires in stock and in circulation;
There are no direct or indirect indications in any normative acts that automobile tires are an object of fixed assets.
Based on the requirements of the instructions for applying the chart of accounts for accounting for the financial and economic activities of organizations, the accounting entries for accounting for purchased tires will have the following form.
Vympel LLC in November 2010 purchased two sets of car tires: one set at a price of 25,000 rubles, the second - 30,000 rubles. (without VAT). One set (worth 25,000 rubles) was installed on a car in November 2010; put into operation. The second set (worth 30,000 rubles) was left at the warehouse.
For both sets, the same accounting entry is provided:
a) a set of tires installed on the car (put into operation):
Tires purchased:
Credit of account 51 "Settlement account" - 25,000 rubles;
b) a set of tires left in stock:
Car tires credited:
Debit account 10 "Materials", subaccount 10-5 "Spare parts"
Credit of account 60 "Settlements with suppliers and contractors - 30,000 rubles.
Tires purchased:
Debit account 60 "Settlements with suppliers and contractors"
Credit of account 51 "Settlement account" - 30,000 rubles.
In our opinion, the accounting of car tires put into operation on the "Materials" account is not entirely consistent with the standards established by Order of the Ministry of Finance of the Russian Federation of October 6, 2008 N 106n "On approval of accounting regulations" (together with the "Regulations on accounting accounting policy "Accounting policy of the organization" (PBU 1/2008)", "Regulation on accounting "Changes in estimated values" (PBU 21/2008)"), which, among other things, prescribe the company in the accounting policy to ensure greater readiness for recognition in accounting for expenses and liabilities than possible income and assets, avoiding the creation of hidden reserves (a requirement of prudence). Moreover, with this approach to accounting, the task of generating complete and reliable information about the activities of the enterprise and its property status is violated.
In order to fully solve the problem of completeness and reliability of accounting, it is necessary to provide for options for writing off the cost of car tires put into operation to the expenses of the enterprise in the accounting policy of the enterprise.
There are two ways to write off the cost of spare parts transferred to operation: a one-time write-off at the time the tires are transferred from the warehouse to operation and a uniform write-off of their cost as they are used.
The one-time write-off of the cost of tires at the time of their transfer from the warehouse to operation is completely natural, since this method of writing off the cost of spare parts is directly provided for by the Methodological Guidelines for Accounting for Inventories, as well as the conditions for recognizing expenses established by PBU 10/99.
If the accounting policy adopts the above method of writing off the cost of car tires put into operation, then, if we return to the example we considered earlier, the accounting entries for a set of tires put into operation will be as follows:
Car tires credited:
Debit account 10 "Materials", subaccount 10-5 "Spare parts"
Credit of account 60 "Settlements with suppliers and contractors - 25,000 rubles.
Tires purchased:
Debit account 60 "Settlements with suppliers and contractors
Credit of account 51 "Settlement account" - 25,000 rubles.
Tires put into operation:
Debit account 20 "Main production"
Credit of account 10 "Materials", subaccount 10-5 "Spare parts" - 25,000 rubles.
The justification for the even write-off of the cost of car tires put into operation is the provisions of the Guidelines for accounting for inventories, which provide for the crediting of the cost of materials released for production, but related to future reporting periods, to the account for deferred expenses. In addition, this approach makes it possible to comply with the requirement of PBU 10/99 on the correspondence of income and expenses.
The procedure for the uniform write-off of the cost of automobile tires put into operation is currently not fixed by law. Each company has the right to independently establish in its accounting policy the procedure for such write-offs. In particular, in this case, the enterprise can also focus on normative acts that have lost their force, but contain rational approaches to the issue we are considering.
For example, we can recommend taking into account the norms contained in the invalid Rules for the operation of car tires (approved by order of the Ministry of Transport of the Russian Federation dated January 21, 2004 N AK-9-r) and the Temporary norms for the operational mileage of vehicle tires.
About the decision
In just a few hours, with the help of convenient wizards, you will install, configure your online store and start it up. The Hermitage interface included in the solution will allow you to easily manage your site without involving a web developer. You can easily add, edit and delete any information on the site.
Internet shop of tires and disks includes:
- ready site structure
- customized services and sample content
- store setup wizard
- product catalog creation wizard
- shopping cart and personal account
1. Two ready-made design templates with different color schemes
2. Catalog of tires and wheels
Immediately after installing the solution, you go to the finished website of the online store. Site contains demo directory, containing 2 product categories - tires and wheels. Various models are associated with them (by manufacturer). There is also a catalog of cars, which serves to search for goods by car brand.
You can take the demo catalog as a base and modify it slightly using the wizard. With the help of another wizard - you can create your own, new product catalog. Your directory can contain an unlimited number of categories and nesting levels.
3. Filter by directory properties
You can set individual properties for each directory category. These properties will be searched and filtered in the catalog. The filter works on all pages of the site, including the main page and directories.
There are 2 types of filter:
1. Tire filter
- It selects according to the parameters specified by the site visitor: manufacturer, standard size (width, height, diameter), seasonality.
- Selects according to the parameters specified by the site visitor: manufacturer, diameter (PCD), diameter c. holes, tire width, rim diameter, offset (ET), number of holes.
- Selects by car: brand, model, year, modification.
4. Product card
All work on creating/changing directories, its sections and elements takes place in the public part of the site. So, if you do not have a lot of goods, then filling the catalog will be very fast.The product card displays the following data:
- Name
- Product Detail
- seasonality
- Type (cars, SUV, etc.)
- Photos
- The cost of one tire / disk
- Availability in stock (quantity available for order)
- Similar products
5. Discounts and promotions
In the card of each product, the following additional properties can be noted: New, discounted, Popular, we recommend, inexpensive, exclusive. Products with marked properties get to the main page, and the corresponding icon is added to the card:
6. Promo banners
Banners are already set up in the site templates, on which you will display your promotions, latest news, information about new arrivals. Banners are edited directly on the site, with the editing mode turned on. You can easily change the name of the banner, the text on the banner or add pre-prepared images.
7. Static pages and sections
Installation and setup
How to install?
Installation of the solution "Online store of tires and wheels" is possible for 2 editions of the product "1C-Bitrix: Site Management"- "Small business" and "Business". There are several options for installing the solution - choose the most convenient for you.1 installation option: from the installer of the product "1C-Bitrix: Site Management"
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Installation option 2: from the solution card in "1C-Bitrix: Marketplace"
Installation option 3: from the Control Panel on an existing site
Setting up a typical site "Online store of tires and wheels"
| The solution setup wizard will help:
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Special wizards for setting up and creating a catalog will help you quickly add new sections and products to the site, show the categories "Best Price", "New" or "Top Sellers" separately.
Solution Implementation Cost
The total cost of implementing the solution is the sum of the price of the solution "Online store of tires and wheels" and the price of the edition of the product "1C-Bitrix: Site Management".The price of the solution "Online store of tires and wheels" - 22 990 rub.
| Editorial "1C-Bitrix: Site Management" | Edition price | Total price |
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| "Small business" | 24 900 rub. | 34 890
rub |
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| "Business" | 48 900 rub. | 58 890
rub. |
|
The total price depends on the functionality you need for your site. You can select the appropriate editioncomparison page.
- high-performance standard or specialized tariffs for the "Internet store of tires and wheels", guaranteeing high speed of the sites;
- a free trial period, after which you can continue working in a paid mode, saving all your data and not reinstalling anything;
- simple installation of the "Online store of tires and wheels" solution from the control panel or using the BitrixSetup script.
Autumn is coming soon, and you will need to purchase winter tires for your company car. Learn from this article how to keep track of summer and winter tires in accounting and tax accounting. Do I need to include the cost of buying replacement tires in the price of a car? How to write off tires when they are completely worn out?
There are two situations when an organization has tires - either it buys them together with the car, or separately.
In the first case, tires are not separately accounted for - their cost (including spare tires) is taken into account in the initial cost of the car (clause 6 PBU 6/01, clause 10 of the Guidelines for accounting for fixed assets). The situation will be similar in tax accounting.
In the second case, tires should be considered as independent accounting objects. It is this case of tire accounting that will be considered in this article.
Tires are not the main tool
Although tires last more than one year, they must be accounted for as part of the inventory. Let's explain why.
Based on the norms of clause 6 PBU 6/01 "Accounting for fixed assets", an inventory item of fixed assets is an object with all fixtures and fittings or a separate structurally separate item designed to perform certain independent functions. But a car tire cannot be used separately from a car. This means that one of the main conditions for recognizing property as a fixed asset in accounting is not met.
In addition, automobile tires do not appear as independent accounting items either in the Classification of fixed assets included in depreciation groups (approved by Decree of the Government of the Russian Federation of 01.01.2002 N 1), or in the All-Russian Classifier of Fixed Assets OK 013-94 (OKOF) (approved Decree of the State Standard of Russia dated December 26, 1994 N 359).
Accounting for tires in accounting
Car tires are among the most worn components of vehicles. Tire replacement is mandatory when they are worn or damaged and is possible when the seasons change - winter and summer.
The cost of automobile tires purchased by the organization to replace worn ones is recorded on account 10 "Materials", sub-account "Spare parts". At the same time, the Instructions for the Application of the Chart of Accounts (approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n) recommend keeping records on this account of tires that are both in stock and in circulation.
During the operation of the vehicle, the organization can change seasonally winter tires to summer tires and vice versa, as well as replace completely worn-out car tires with similar new tires. Therefore, we advise you to separately take into account the tires in stock (new, seasonal, repaired).
To do this, you can open additional sub-accounts of the third order to the sub-account "Tires in stock".
Buying new tires
New tires, like any other inventories, are accepted for accounting at actual cost, which consists of the organization's actual costs for its purchase (delivery, tire cost), excluding VAT and other refundable taxes (clause 5, 6 PBU 5/01).
In accounting, the purchase of tires is reflected in the following entries:
Debit 60 Credit 51
- transferred money for tires;
Debit 10, sub-account "Spare parts", "Tires in stock", "New tires", Credit 60
- reflects the debt for purchased tires;
Debit 19 Credit 60
- reflects the VAT presented by the seller;
Debit 68 Credit 19
- accepted for VAT deduction.
Transfer of tires to operation
When tires are put into operation, they are moved only according to sub-accounts, i.e. in analytical accounting:
Debit 10, subaccount "Spare parts", "Tires in circulation", Credit 10, subaccount "Spare parts", "Tires in stock",
- tires were put into operation.
Please note: the reflection of tires in circulation on the corresponding sub-account of account 10 suggests that as long as the tires are in operation, their cost is not subject to write-off to the expenses of the organization.
Retirement of unsuitable tires
If the tires have become unusable, they are written off with the following wiring:
Debit 20, 26, 44 Credit 10, sub-account "Spare parts", "Tires in circulation",
- the cost of tires is written off as expenses.
When tires are written off for production or otherwise disposed of, one of the methods for their assessment is used, given in paragraph 16 of PBU 5/01 (FIFO method, average cost or cost of each unit). When put into operation, tires are usually valued at the cost of each unit.
Documenting
For each tire (including tires included in the initial cost of the car), the organization can either get a card for recording the operation of a car tire (Appendix 12 to the Rules for the operation of car tires, approved by Order of the Ministry of Transport of Russia dated 21.01.2004 N AK-9-r - these Rules are no longer in force, but the department has not issued other documents to replace them), or a simple material accounting card in the form N M-17 (approved by the Decree of the State Statistics Committee of Russia dated 10.30.1997 N 71a).
Information about the technical condition of the tire, mileage (its indicators must be entered monthly), and defects can be entered into the Card for recording the operation of a car tire. When removing a tire from service, it indicates: the date of dismantling, full mileage, the name of the reason for removal, determined by the commission, where the tire was sent - for repair, for restoration, for deepening the tread pattern, for scrap or for a complaint.
The issue of tires from a warehouse for installation on a car is issued by a requirement-invoice in the form N M-11 (approved by the Decree of the State Statistics Committee of Russia dated 10/30/1997 N 71a).
When a tire is sent for restoration, tread deepening or scrap, the accounting card is signed by members of the commission and closed. At the same time, it performs the functions of the act of decommissioning the tire. It also confirms the need to commission new tires.
New cards for recording their work are issued for tires received after restoration. The mileage of a tire with a deep tread pattern starts from zero in the previously entered card, while an impersonal cutting starts a new accounting card.
The aforementioned Rules did not allow removing tires from service and transferring them to scrap or for restoration, if they were suitable for operation due to their technical condition (paragraph 88 of the Rules). The list of production and operational reasons for which tires, tubes and rim tapes could be prematurely withdrawn from service was given in Appendix 9 to the Rules.
Service life
The service life of car tires is set by the head of the organization. To determine it, you can use the data given in the guidance document "Temporary norms for the operational mileage of vehicle tires (RD 3112199-1085-02)" (approved by the Ministry of Transport of Russia on 04.04.2002). The validity of these Norms has been extended until the entry into force of the new relevant technical regulations (Information letter of the Ministry of Transport of Russia dated 07.12.2006 N 0132-05/394).
In temporary norms, data are given on the average mileage of tires for cars and trucks, buses and trolleybuses (tables 1 - 3). The tire mileage rate (Hi) is determined as follows:
Hi \u003d H x K1 x K2,
where H is the value of the average tire mileage for a given vehicle;
K1 - correction factor taking into account the category of operating conditions of the vehicle;
K2 is a correction factor that takes into account the operating conditions of the vehicle (the values of the correction factors are given in tables 4 and 5). At the same time, the tire operating mileage should not be lower than 25 percent of the average tire mileage.
The average mileage of Russian-made tires for passenger cars is approximately 40 - 45 thousand km, for tires of foreign production - 50 - 55 thousand km. The mileage of truck tires is significantly higher: for domestic tires it can reach 100,000 km, for foreign-made tires - up to 180,000 km.
Cost Accounting
When tires are put into operation, their purpose can be of two types:
- to replace worn or unusable tires;
- for seasonal change of summer tires to winter ones and, vice versa, from winter tires to summer ones.
Replacing tires that are worn out or worn out for other reasons can be considered as a routine repair (replacement of worn parts) of a car. Therefore, in this case, you can be guided by the general rules governing the procedure for writing off to production costs and the treatment of costs for the repair of fixed assets.
The costs incurred during the repair of a fixed asset item are reflected on the basis of the relevant primary accounting documents for accounting for the accounting of operations for the release (expenditure) of material assets, the calculation of wages, debts to suppliers for repairs and other expenses. These costs are reflected in the accounting records in the debit of the corresponding accounts for accounting for production costs (sales expenses) in correspondence with the credit of the accounts for accounting for incurred costs (clause 67 of the Methodological Guidelines for Accounting of Fixed Assets, approved by Order of the Ministry of Finance of Russia on October 13, 2003 N 91n) . This fully applies to cases related to the purchase of car tires and their subsequent installation on a car to replace worn ones.
When replacing winter tires with summer tires, the goal of the work being carried out is to adapt the vehicle to local climatic conditions. During the winter season, the replacement of summer tires with winter ones is a necessary condition for maintaining the performance of the car, since winter tires allow the car to move freely on icy and snowy roads. The use of winter tires in the summer season can lead to an emergency, because, as mentioned above, compared to summer tires, they reduce the directional stability, handling, and braking qualities of the car.
Therefore, the replacement of seasonal tires should be considered as maintenance of a fixed asset in order to maintain its performance. The costs of maintaining an item of fixed assets (technical inspection, maintenance in working condition) are included in the costs of servicing the production process and are reflected in the debit of the accounts for recording production costs (sales costs) in correspondence with the credit of the accounts for recording production costs (clause 66 and 73 Guidelines for Accounting of Fixed Assets).
The costs of maintaining fixed assets in good condition are related to expenses for ordinary activities (clause 7 of the Accounting Regulation "Organization's expenses" (PBU 10/99), approved by Order of the Ministry of Finance of Russia dated 06.05.1999 N 33n).
Consider three types of write-offs:
- write-off of tires during transfer to operation;
- writing off tires in proportion to their mileage;
- writing off tires using account 97 "Deferred expenses".
The first option is simpler, but when using it, proper analytical accounting of tires is required until they are completely retired.
The second option is more time-consuming, but when using it, used tires are written off to costs more evenly.
If you use the third option, then the write-off of expenses occurs evenly during the period to which they relate, in the manner that the organization itself establishes (evenly, in proportion to the volume of production, etc.) (clause 65 of the Regulations on Accounting, approved Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n).
Example 1. In September 2014, the Phoenix organization purchased a set of all-season tires for a car. In the same month, the tires were put into operation to replace the worn ones. For four tires, 43,500 rubles were paid, including VAT - 6635.6 rubles.
In accounting, the entries will be as follows:
- 36,864.4 rubles. (43,500 - 6635.6) - tires were credited to the warehouse;
Debit 19 Credit 60
- 6635.6 rubles. - reflected VAT;
Debit 60 Credit 51
- 43 500 rubles. - transferred money for tires;
Debit 68 Credit 19
- 6635.6 rubles. - accepted for VAT deduction;
Debit 20 Credit 10, sub-account "Spare parts", "Tires in stock", "New tires",
- 36,864.4 rubles. - the cost of tires is included in the costs of ordinary activities.
Example 2. Let's supplement the data of example 1: the accounting policy of the organization provides for the write-off of the cost of tires evenly, in proportion to their monthly mileage. The average tire mileage is 43,000 km, K1 - 0.95 (tires are used on roads of the third category), K2 - 0.95 (the car is used on highways of national, republican and local significance), in September a car on new tires drove 3852 km.
The operating mileage standard for the Hi tire will be 38,807.5 km (43,000 km x 0.95 x 0.95). Since in September the mileage on new tires amounted to 3800 km, the organization can take into account 3609.73 rubles in expenses for ordinary activities. (36,864.4 rubles: 38,807.5 km x 3,800 km).
Installing tires on a car in accounting is accompanied by a record:
Debit 97 Credit 10, sub-account "Spare parts", "Tires in stock", "New tires",
- 36,864.4 rubles. - the cost of tires is included in the costs of future periods.
On the last day of September, a partial write-off of the cost of installed tires is carried out by wiring:
Debit 20 Credit 97
- 3609.73 rubles. - part of the cost of tires is included in the costs of ordinary activities.
Accounting for seasonal tires
Seasonal tires removed from the vehicle due to the end of the season are stored in the warehouse. They do not apply to:
- unused materials, as they were in operation;
- returnable waste, as they have not lost their consumer properties.
In both cases, materials are accounted for on account 10 (clause 112 of the Methodological Instructions for Accounting for Inventory Resources).
Since, at the end of the operating season, the tires are returned to the warehouse already partially worn out, the organization has the right to restore on account 10, the sub-account "Tires in stock", "Seasonal tires", the partial cost of purchasing automobile tires - reduced taking into account the degree of wear. With this method of accounting, the degree of wear of automobile tires can be determined in proportion to the mileage of the tire.
In order to calculate the cost of tires returned to the warehouse, it is necessary to determine the mileage of automobile tires during their actual operation. If the above-mentioned card for accounting for the operation of a car tire is maintained, then the data is taken from it. If such an organization does not maintain, then it remains to refer to the waybills issued for the car in the season, and select the required information from them. After that, the desired indicator is determined by the formula:
Svsh \u003d (Npr. w - Fpr) : Npr. w x w,
where Svsh is the cost of the tire returned to the warehouse;
N ex. w - tire mileage rate;
Fpr - actual mileage;
Ssh is the cost of the tire.
The corresponding account when posting seasonal tires depends on the option of writing off their cost when installed. If there was a one-time write-off during the transfer, then the cost accounts 20, 26, 44 are offset (that is, the production costs or sales costs of the current reporting period are reduced by the amount of car tires returned to the warehouse). If the write-off was carried out evenly, then account 97 is credited.
Example 3. The company "Mercury" in the spring of 2014 purchased a passenger car with a summer set of tires. The car is used for administrative purposes. In October of this year, a set of winter tires (5 pcs.) Was purchased for 53,100 rubles. (including VAT - 8100 rubles). In November, this rubber was installed on the car.
According to the accounting policy, the cost of summer and winter tires is written off evenly over the period of their operation. Tire operating mileage - 62,000 km, K1 - 0.95 (category of operating conditions - III), K2 - 1 (there are no special operating conditions for the car in the organization). From November to March inclusive, a car on winter tires drove 14,800 km, of which 3,500 km in March.
The mileage standard for these tires is 58,900 km (62,000 x 0.95 x 1).
When removing winter tires for March, the organization has the right to take into account in the costs of ordinary activities a part of the cost of winter tires - 2674.02 rubles. (45,000 rubles / 58,900 km x 3,500 km).
The cost of winter tires, according to which they are credited upon transfer to the warehouse, is 33,692.7 rubles. (45,000 rubles: 58,900 km x (58,900 km - 14,800 km)).
In accounting, the accountant will reflect the following entries:
in October 2014
Debit 10, sub-account "Spare parts", "Tires in stock", Credit 60
- 45,000 rubles. (53 100 - 8100) - a set of winter tires has been credited to the warehouse;
Debit 19 Credit 60
- 8100 rubles. - reflected VAT;
Debit 68 Credit 19
- 8100 rubles. - submitted VAT deductible.
November 2014
Debit 97 Credit 10, sub-account "Spare parts", "Tires in stock",
- 45,000 rubles. - tires were put into operation.
A set of summer tires removed from the car is transferred to the warehouse. But since the cost of these tires is taken into account in the initial cost of the vehicle, they are accounted for, regardless of the mileage, at zero cost.
In the last days of November, December, January and February, the accounting department writes off part of the cost of winter tires to the expense account. The write-off values are determined in proportion to the monthly mileage of the car:
Debit 26 Credit 97
- deducted part of the cost of winter tires.
March 2015
Debit 26 Credit 97
- 2675.94 rubles. - part of the cost of winter tires is taken into account in expenses for ordinary activities;
Debit 10, sub-account "Spare parts", "Tires in stock", Credit 97
- 26,427.52 rubles. - reflects the cost of winter tires transferred to the warehouse.
The installation of summer tires is reflected only in analytical accounting, since its cost is included in the initial cost of the car.
tax accounting
In tax accounting, the vehicle acquired by the organization is accounted for as a single inventory item. Consequently, the cost of the tires installed on the car and the "spare wheel" is included in its initial cost (Article 257 of the Tax Code of the Russian Federation).
Car tires that are purchased separately from the car are not included in depreciable property. They are taken into account in the costs of maintaining and operating, repairing and maintaining fixed assets and other property, as well as maintaining them in good condition (clause 2, clause 1, article 253 of the Tax Code of the Russian Federation).
These operating costs (purchase of spare tires) are recognized for the purposes of calculating income tax (clause 1, article 260 of the Tax Code of the Russian Federation).
The replacement of seasonal tires is also included in the cost of maintaining property, plant and equipment. Consequently, the costs of acquiring a new set of tires are included in the material costs for the purchase of materials used to maintain fixed assets (clause 2, clause 1, article 254 of the Tax Code of the Russian Federation).
Companies using the accrual method should recognize these expenses on the date they are put into operation, that is, on the date tires are installed on the car (clause 2, article 272 of the Tax Code of the Russian Federation).
The reduced cost of seasonal tires removed from the car and transferred to the warehouse is not reflected in tax accounting.
Recall that the amount of material costs must be reduced by the cost:
- returnable waste (clause 6, article 254 of the Tax Code of the Russian Federation);
- balances of inventories transferred to production, but not used in production at the end of the month (clause 5, article 254 of the Tax Code of the Russian Federation).
At the same time, the balances of inventories are valued at the same cost at which they were included in expenses when writing off.
Tires removed from the vehicle are neither returned waste nor inventory residues.
As a result, with the option of a one-time write-off of the cost of tires when they are established, the amount of expenses taken into account in accounting when determining profits and the tax base for income tax at the time of posting the removed tires to the warehouse will differ. And this obliges the organization to refer to the norms of the Accounting Regulation "Accounting for settlements on corporate income tax" PBU 18/02 (approved by Order of the Ministry of Finance of Russia dated November 19, 2002 N 114n).
The resulting difference in expenses in accounting is recognized as taxable temporary, since it leads to the formation of deferred income tax, which should increase the amount of income tax payable to the budget in the next reporting or subsequent reporting periods.
Based on this difference, a deferred tax liability is formed (clauses 12, 15, 18 PBU 18/02).
A taxable temporary difference also arises if the accounting uses the straight-line write-off option for tires.
Continuation of example 2. In tax accounting, the cost of installed tires, 36,864.4 rubles, will be included in expenses that reduce income received when calculating income tax for 9 months of 2014.
The difference in the amounts of expenses taken into account in accounting and tax accounting is 33,254.67 rubles. (36 864.4 - 3609.73) - is a taxable temporary.
Based on this, the organization on the last day of September makes an additional entry:
Debit 68, sub-account "Income Tax", Credit 77
- 6650.93 rubles. (RUB 33,254.67 x 20%) - the amount of deferred tax liability has been accrued.
Starting from October, every month, when writing off a part of the cost of installed tires as expenses, the deferred tax liability will be partially repaid:
Debit 77 Credit 68, sub-account "Income Tax",
- reduced (redeemed) amount of deferred tax liability.
FEATURES OF ACCOUNTING FOR VEHICLE TIRES
Car tires purchased for replacement differ in their purpose, design, tread pattern, climatic modification and dimensions. Tires are accepted in accordance with the Regulations on the acceptance of goods by quantity and quality, approved by the Decree of the Council of Ministers of the Republic of Belarus dated 03.09.2008 No. 1290, and the Rules for the operation of car tires, approved by the Decree of the Ministry of Transport of the Republic of Belarus dated 12.21.2000 No. 52 (hereinafter - Rules No. 52) .
The technical characteristics of car tires are certainly important for drivers, mechanics and maintenance personnel, while accountants are interested in their purpose and operation features. According to these indicators, they can be divided into tires for permanent use (all-weather tires) and periodic operation (winter and summer tires). The latter have the best performance properties, but nevertheless, in order to save money, organizations often “shoe” cars in the “all season”, in which drivers drive more than one thousand kilometers. After the mileage has exceeded the mileage set by the manufacturer or the tires have been damaged, they must be replaced. Accounting for tires in the warehouse is carried out by quantity, size, model, brand of rubber and cost. Accounting for new and used tires is organized separately.
Consider the features of accounting for the replacement of each of these types of car tires.
Accounting for all-season tires
The cost of car tires (tire, tube and rim tape) that are on wheels and in stock with the vehicle, supplied with a new car (or trailer), is included in its initial cost and is accounted for on account 01 "Fixed assets".
The cost of tires purchased by the organization to replace worn or damaged tires is recorded on account 10 "Materials", subaccount 5 "Spare parts". At the same time, the Instruction on the Application of the Standard Chart of Accounts, approved by the Decree of the Ministry of Finance of the Republic of Belarus dated May 30, 2003 No. 89 (hereinafter referred to as Instruction No. 89), recommends keeping records on this account of tires that are both in stock and in circulation. Therefore, it is advisable to keep separate records of rubber to be restored and repaired. To account for the cost of tires to account 10-5, sub-accounts of the second and third order may be provided in the accounting policy of the organization, for example:
- "Car tires in stock" (score 10-5-3-1);
- "Automobile tires in circulation" (score 10-5-3-2);
- “Automobile rubber to be restored” (score 10-5-4).
New tires, like any other inventories, are accepted for accounting at actual cost. When tires are purchased for a fee, the actual cost is the amount of the organization's actual costs (clause 25 of Chapter 4 of the Instruction on the accounting procedure for materials, approved by the Decree of the Ministry of Finance of the Republic of Belarus dated July 17, 2007 No. 114).
In accounting, the purchase of car tires is reflected as follows (hereinafter, the figures are conditional):
It should be noted that in organizations that have a large number of vehicles, on the sub-account "Car tires in circulation", in addition to tires directly on the wheels of vehicles, tires issued to the reserve, as well as those in circulation of the technical operation service and in designated places are taken into account. their storage.
The procedure for filling out a card for accounting for the operation of a car tire
For each tire, the organization enters a card for accounting for the operation of a car tire. Its form is given in Appendix 17 to Rules No. 52, which are the main document regulating the maintenance and operation of tires on the territory of the Republic of Belarus.
The card is entered for each tire, incl. and those that were included in the original cost of the car. It contains information about the technical condition of the tire, mileage (its indicators must be entered monthly), defects. When removing a tire from service, the accounting card indicates: the date of dismantling, full mileage, the name of the reason for removal, determined by the commission, where the tire was sent - for repair, for restoration, for deepening the tread pattern, for scrap or reclamation.
The procedure for filling out the card is as follows:
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ACCOUNTING CARD car tire performance (new, restored, used - Underline whatever applicable) Tire designation 175R/6C Tire model BI 522 GOST or TU for the tire TURB 147621133.104-97 Factory number 3007BEL 090144 (all recorded Ply rate or load index 101/99N Warranty/operating mileage rate 40 000 The cost of a set of tires RUB 78,550 New tire manufacturer or retread tire repair shop JSC "Belshina" Name of the motor transport company ALC "Astra" |
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| Model of the car (trailer), its state number | date | Tire mileage, thousand km | Technical condition of the tire during installation | Reasons for withdrawal used tires |
Signature driver |
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| installations | removed- | ||||||
| tires on the running or spare wheel of the car | Tire tires from car-mo-bil | per month | from the beginning of operation | ||||
| GAZ 33021 25-48 KM | 20.04.2008 | 2 035 | 2 035 | new | Petrov E.N. | ||
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Responsible for accounting for the operation of the bus Tryfan Trifan V.A. Conclusion of the determination commission tire serviceability Commission Chairman Ivanov Ivanov A.P. Commission members Levin Levin O.A. Sidorenko Sidorenko E.N. Notes. 1. An accounting card is entered for each tire received by the car company with an indication of its value. 2. Filling in all columns of the card is mandatory. |
Reflection in accounting for tire replacement
In Appendix 33 to Regulation No. 52, for each brand of tire, the operating norm for mileage of one tire in thousands of kilometers is established. According to clause 132 of Regulation No. 52, vehicle owners (heads of motor transport organizations) are allowed to reduce or increase tire mileage rates, taking into account operating conditions. The values of reducing or increasing the norm of tire mileage are established by order of the head of the enterprise (owner of vehicles).
When tires are put into operation, the wording may be as follows: “to replace worn or worn-out rubber for other reasons”; "for seasonal change of summer tires to winter or winter to summer."
The replacement of worn out or worn out tires for other reasons can be considered as a current repair (replacement of worn parts) of a car that belongs to fixed assets (subclause 1.3.13 clause 1.3 of the Regulations on the maintenance and repair of rolling stock of road transport, approved by order Ministry of Transport of the Republic of Belarus dated 03.06.1998 No. 110-C). The costs of maintaining motor vehicles in working order are included in the cost of products (works, services) and are reflected in the debit of the accounts for accounting for production costs (expenses for sale) in correspondence with the credit of the accounts for accounting for production costs in accordance with clause 20 of the Instruction for Accounting for Fixed Assets, approved by the Decree of the Ministry of Finance of the Republic of Belarus dated 12.12.2001 No. 118 (as amended by the Decree of the Ministry of Finance of the Republic of Belarus dated 29.12.2007 No. 207), and subclause 2.2.6.2 clause 2 of the Basic Provisions on the composition of costs included in the cost of products (works, services), approved The Ministry of Economy of the Republic of Belarus dated January 26, 1998 No. 19-12/397, the Ministry of Statistics of the Republic of Belarus dated January 30, 1998 No. 01-21/8, the Ministry of Finance of the Republic of Belarus dated January 30, 1998 No. 3 and the Ministry of Labor of the Republic of Belarus dated January 30, 1998 No. 03-02-07/300. This fully applies to cases related to the purchase of car tires and their subsequent installation on a car to replace worn ones. Therefore, in this case, the following entries are made in accounting:
Accounting for seasonal tires
When the operating mileage is reached, the tires must be replaced and deregistered. However, removing summer tires from a car at the beginning of winter does not entail taking them out of service and scrapping them if they are suitable for further use due to their technical condition. In other words, changing seasonal tires does not indicate their complete wear and tear.
Replacing summer tires with winter ones and vice versa is a necessary condition for maintaining the performance of a car, and it cannot be called a repair, since there is no disposal of worn tires. Therefore, this operation can be considered as related to the maintenance of the car. The question arises: how to take it into account? Since the regulatory documents do not directly indicate the methods of accounting for seasonal tire replacement operations, the organization has the right to independently develop an accounting procedure and fix it in the accounting policy. Consider several options for accounting.
First option. As a general rule, as materials are released from the warehouse into operation, they are written off from the accounts of accounting for material assets to the accounts for accounting for production costs. In accounting, the cost of tires initially included in the composition of materials is written off to expense at the time of installation and is not subject to further adjustment when the season changes based on the actual time of their operation until the mileage is reached.
For example, in November, an organization purchased and installed a set of winter tires worth 392,750 rubles on a car. (including VAT - 70,695 rubles). The following entries were made in the account:
In this situation, the return of summer tires to the warehouse is not reflected in the accounting records, but is recorded in the accounting cards for the operation of a car tire, indicating the date and reason for removing them from the car.
Second option. According to Instruction No. 89, when subdivisions return to the warehouse unused materials that were previously written off for production, their cost must be attributed to the reduction of the corresponding costs. That is, when returning summer tires to the warehouse at the end of the season, the cost of the organization should be reduced by their cost. Removed tires can be valued at the value prevailing at the date of return, based on the price of their possible use, taking into account the data on the actual mileage.
Consider the order of reflection in accounting for the second option, using the data from the previous example. At the same time, before the spring-summer season, the organization purchased a set of summer tires worth 314,200 rubles. (VAT amount - 56,556 rubles). At the end of the season, the tires were replaced with winter ones. Their mileage during the summer was 13,000 km.
In accordance with the Temporary norms for the operational mileage of vehicle tires RD 3112199-1085-02, summer tires of Belarusian production for a GAZ 33021 car with a size of 175 R / 6C are written off after a run of 40,000 km.
The price of the possible use of tires is calculated taking into account wear, which is determined based on the ratio of actual and standard mileage.
Depreciation is: 13,000 km / 40,000 km x 314,200 rubles. = 102 115 rubles.
Thus, the price of the possible use of tires will be 212,085 rubles. (314,200 rubles - 102,115 rubles).
The following entries are made in the account:
Third option. The seasonal nature of the operation of tires implies the fact of their temporary use. Since Instruction No. 89 provides for the accounting of tires put into operation on account 10 “Materials”, for example, sub-accounts 10-5-3-1 “Car tires in stock” and 10-5-3-2 “Car tires in operation." Until the operating mileage norm is reached, tires can be accounted for with reflection on the corresponding sub-accounts. That is, you can write off car tires to cost accounting accounts after the tires reach the set mileage resource or fail. These transactions are reflected in the following entries:
Fourth option. Reflecting the seasonality of tire use, an organization can write off the cost of acquiring tires evenly over the period of their operation based on data on the actual monthly mileage of tires, calculating according to the formula:
sum of costs = cost of tires / standard mileage x actual mileage for the reporting period.
For example, in May, the mileage was 2,035 km.
The following calculation will be reflected in the accounting statement: 314,200 rubles. x 2,035 km / 40,000 km = 15,985 rubles, and during the season, on the last day of each month, part of the cost of tires will be debited to cost accounts. The account will show:
Accounting for worn tires
The determination of the technical condition of tires to be written off is carried out by a commission appointed by order of the head of the organization. The commission establishes the possibility of their restoration or complete unsuitability. For prematurely retired tires, the commission also needs to establish the causes and the persons responsible for this. As mentioned above, for each tire submitted for write-off, a work accounting card must be completely filled out. The operating standards for the mileage of car tires are contained in Appendix 33 to Regulation No. 52. After reaching the mileage of car tires of the standard value, they must be replaced without fail for road safety purposes. However, premature tire wear is also not allowed.
Car tires removed from vehicles due to unsuitability, but which can be repaired or restored, are transferred to the warehouse. At the same time, they are evaluated at the price of possible use and are taken into account on the sub-account 10-5-3-3 “Automobile rubber to be restored”.
When tires are transferred for restoration, their cost is transferred to subaccount 10-7 “Materials transferred for processing to the side”. Received retreaded tires are taken into account at the total cost, including the cost of their restoration.
The journal "Tax Policy and Practice" published detailed explanations on accounting for the company's expenses for the replacement of car tires.
When buying a new car, as a rule, the cost of tires that are installed on running and spare wheels is included in the basic package of the car. In the technical documents attached to the car, tires are highlighted as separate options in the equipment list. In addition, as noted in the article, without specifying their value. The authors also remind that, as well as the fact that when calculating income tax, as part of all costs associated with the production of goods and its sale, you.
Due to the fact that only the total price of the car is indicated in the primary documents of purchase and in the contract of sale that are issued to the buying organization, and since it is impossible to separate the cost of tires on running and spare wheels in the accounting from the total price of the car, the cost of all tires is included to the original cost of the car.
During the operation of the car, it periodically becomes necessary to purchase tires, already separately from the car. And due to the fact that car tires are among the fastest wearing parts for vehicles, and their replacement is inevitable both when they are worn out or damaged, and when the seasons change, you have to buy them often.
The cost of a new set of car tires, which are used to replace worn-out ones or when they are seasonally replaced, as well as tire rims, is taken into account as part of material costs or expenses for the maintenance of the company's official vehicles. At the same time, the accounting of the cost of tires and disks as part of indirect costs occurs on the date of their transfer to operation on the car.
The Tax Code of Russia, in order to justify the cost of replacing when tires are worn out, does not contain requirements for calculating the mileage of each car tire. Nevertheless, the taxpayer should remember that only reasonable and documented expenses are recognized in tax accounting. In order to avoid disputes with the tax authorities, the organization must first develop standards for the operation of car tires.
It is possible to develop such standards based on the Temporary norms for the operational mileage of vehicle tires (RD 3112199-1085-02), which were approved by the Ministry of Transport of Russia on 04/04/2002, or you can set your own standards. The main thing is to be guided by common sense and rely on the principle of economic justification for costs.
Operations related to the purchase, use and replacement of tires must be documented.
Such documents can be both the procedure for accounting for car tires and a card for accounting for the operation of a car tire, which reflects the mileage.
The accounting procedure for car tires should be one of the appendices to the accounting policy of the organization. It should contain, as an application, the developed mileage standards and the act of disposal (disposal) of tires. This act is drawn up by employees of the organization (for example, supply manager, driver, head of the transport service, etc.). Based on the requirements h. 2 Article. 9 of the law on accounting, the form of the act should be developed and approved at the enterprise. The same should be done with regard to the card for accounting for the operation of a car tire. The organization can independently develop the form of the card, based on the form given in Appendix 12 to the Rules for the operation of automobile tires AE 001-04, which are approved by the order of the Ministry of Transport of Russia No. AK-9-r1 of 01/21/2004.
It is not necessary to reduce material costs for the cost of tires during seasonal replacement, since they do not apply to either returnable waste or to the balance of inventories that were not used in production at the end of the month. Don't forget that
