How to take inventory before annual reporting. We carry out an annual inventory What property is not taken into account in the annual inventory

The article discusses:

• the procedure for preparing for the inventory;
• cases;
• the timing of its implementation;
• documenting.

In a short form, we will consider the nuances of conducting an inventory of settlements, cash, as well as certain types of property (fixed assets and goods and materials).

Cases, terms and procedure for taking inventory

Inventory is a check of the availability of the property of the organization and the state of its financial obligations as of a certain date by reconciling actual data with accounting data.

Cases, terms and procedure for conducting an inventory, as well as a list of objects subject to inventory, are determined by the subject independently, with the exception of the mandatory inventory taking as provided for by law, federal and industry standards (Article 11 of the Federal Law of 06.12.2011 N 402-FZ).

Stages of the inventory

General scheme of the inventory

Preparing for inventory

The head of the organization must approve the personal composition of the inventory commission (including the chairman). For this, it is necessary to prepare an appropriate order (decree or order).

The inventory commission should include:

• representatives of the organization's administration;
• accounting service employees;
• other specialists (engineers, economists, technicians, etc.)

Before the inventory started:

• The MOL must confirm that all expenditure and receipt documents for the property have been transferred to the inventory commission;
• the chairman of the commission must register all expenditure and receipt documents marked "before inventory on" __________ "(date)" (for accounting, this is the basis for determining the balances of property according to accounting data);
• the head of the organization must create all conditions that provide a complete and accurate verification of the actual availability of property in a timely manner.

The absence of at least one member of the commission during the inventory is the basis for recognizing the results of the inventory as invalid.

Taking inventory

The MOL must be present at the inventory without fail.

The actual presence of property in the inventory is determined by compulsory counting, weighing, measurement.

If the property is stored in the supplier's undamaged packaging, the actual quantity can be established based on a sample estimate (recalculation) of a portion of this property (i.e., several packages may be selectively opened for inspection).

It is allowed to make an inventory of bulk materials by technical calculations and measurements.

When inventorying a large number of valuables by weighing, the MOL and one of the commission members keep records in separate statements. Then the data is verified and the result is indicated in the inventory list.

If the inventory is carried out before the preparation of the annual financial statements, then the property that was checked after October 1 of the current year is not subject to additional recalculation. The data of the already conducted reconciliation is used.

During the inter-inventory period, the company has the right to conduct sample inventories.

Registration of inventory results

The results of the reconciliation of actual and accounting data are reflected in the inventory lists or inventory acts (drawn up in at least two copies).

The organization must approve the forms of primary documents in the accounting policy, incl. documents for the inventory. 1C uses unified forms. So, for example, the result of the inventory of inventory items will be reflected in the INV-3 form.

The inventory should include the following:

• the name of the objects to be checked;
• the amount of property (in units of measurement taken into account);
• the total amount in physical terms (regardless of the unit of measurement in which the property was taken into account);
• the number of serial numbers of material values ​​(in words, on each page);
• mark on checking prices, taxation, results;
• signatures of members of the commission, chairman, MOL;
• confirmation of the MOL (the inventory was carried out in his presence, there were no absent members of the commission, there are no complaints about the inventory).

If there are blank lines on the last pages of the inventory list, dashes are indicated.

Correction of inaccuracies in the inventory is made by strikethrough. The correct data is indicated above the incorrect entry. All members of the commission, as well as the MOL, must put their signatures next to the correction of the error.

If a discrepancy between the accounting and actual data is revealed, a Collation Statement is drawn up, for example, in the form INV-19.

Assessment of the objects identified during the inventory is made according to market prices, and the degree of wear is based on the real technical condition of the object.

Property in custody or lease (for the balance sheet) is also subject to verification during inventory.

Features of the inventory of certain types of property

OS inventory

When taking inventory of fixed assets, the inventory list (form INV-1) indicates:

• full name;
• appointment;
• inventory numbers;
• main technical indicators;
• factory stock number.

When taking an inventory of real estate, the commission checks the availability of documents that confirm the ownership.

In case of discrepancies between the accounting and actual data, the commission includes the correct technical indicators in the inventory.

OS are included in the inventory by name according to their intended purpose. As a result of modernization, the functions of the facility may change. In this case, the inventory reflects the new purpose of the OS.

OS unsuitable for use are included in a separate inventory, which indicates:

• commissioning date;
• the reasons why the OS cannot be used in work.

Inventory of goods and materials

If goods and materials are stored in different rooms, then the inventory is carried out sequentially at the storage locations. After the completion of the inventory of any section of goods and materials, access to the premises should be limited until the entire reconciliation of goods and materials is completed.

If goods and materials arrive at the warehouse during the inventory, then information on them is entered into a separate inventory, which indicates:

• Name;
• number;
• price and amount;
• the date and number of the receipt document (the chairman of the commission must register the receipt documents marked “after inventory“ __________ ”(date)”);
• Supplier name.

With a long-term inventory of goods and materials, MOL can be released in the presence of members of the inventory commission (with the written permission of the head and chief accountant). Information on such goods and materials is reflected separately in the inventory "Goods and materials released during the inventory."

The inventory commission must check the data on goods and materials, which:

• on my way;
• are in the warehouses of other organizations (in custody);
• shipped but not paid;
• are not accountable to the MOE.

In some cases, during the inventory, it is allowed to use group inventories (low-value, quickly wearing out goods and materials, etc.). Low-value goods and materials that have become unusable, but were not taken into account in the company's expenses, are not included in the inventory. For them, an act is filled out indicating:

• operating time;
• reasons for inadequacy;
• the possibility of using for economic purposes.

The container is indicated in the inventory by:

• mind;
• intended purpose;
• quality condition:
  • new;
  • previously used;
  • in need of repair.

Inventory of calculations

Inventory of calculations consists in checking the validity of the amounts on the accounts. The following are subject to verification:

• 60 "Settlements with suppliers and contractors";
• 62 "Settlements with buyers and customers";
• 63 "Provisions for doubtful debts";
• 66 "Settlements for short-term loans and borrowings";
• 67 "Settlements for long-term loans and borrowings";
• 68 "Calculations of taxes and fees";
• 69 "Calculations for social insurance and security";
• 70 "Payments to personnel on remuneration";
• 71 "Settlements with accountable persons";
• 73 "Settlements with personnel for other operations";
• 75 "Settlements with founders";
• 76 "Settlements with various debtors and creditors";
• 79 "On-farm settlements".

The check evaluates the correctness of calculations, the presence of a balance and the reasons for its formation.

In order to assess how correctly the turnovers on the settlement accounts are reflected, it is necessary to verify the indicators in the reconciliation act received from the counterparty with the verified credentials.

Debts for which the limitation period has expired, and other debts that are unrealistic for collection, are written off separately for each obligation by order of the manager.

Cash inventory

The inventory of the cash desk is carried out taking into account the provisions of the Ordinance of the Bank of the Russian Federation of 03/11/2014 N 3210-U.

When taking stock of the cash register, the following is recalculated:

• cash (hereinafter referred to as DS);
• valuable papers;
• monetary documents:
• stamps;
• state duty stamps;
• bills of exchange;
• vouchers to rest homes (sanatoriums);
• air tickets;
• other monetary documents.

The inventory on the current account is carried out by reconciling the balances on the accounting accounts with the data specified in the bank statement on the corresponding date.

Inventory of non-tangible assets

When taking inventory of intangible assets, the commission checks:

• availability of documents confirming the organization's rights to use it;
• correctness and timeliness of reflection of intangible assets in the balance sheet.

When taking stock of financial investments, the commission checks the actual costs of securities and other investments. Estimated:

• correctness of securities registration;
• the reality of the value of the recorded securities;
• timeliness and completeness of reflection in the accounting of income received on securities;
• the actual availability of securities is compared with the accounting one.

The inventory of securities is carried out simultaneously with the inventory of the DS at the cash desk.

The unified form of the inventory list INV-16 is designed to reflect data on securities. It states:

• title;
• series and number;
• nominal and actual value;
• expiration date;
• total amount.

If, at the time of the inventory, the securities are stored in specialized organizations, then the balance of the corresponding accounting accounts is checked against the data specified in the statements.

In addition to the above, the inventory commission must check financial investments in the authorized capital of third-party organizations, as well as company loans (if any).

Inventory Posting

The inventory can result in:

• surplus - the excess of the actual quantity of goods and materials over the accounting data;
• shortage - a physical shortage of goods and materials, a discrepancy between the actual number of goods and materials and accounting data.

The way in which the results of the inventory are taken depends on various factors.

If you are a subscriber of the "BukhExpert8: Rubricator 1C Accounting" system, then read the additional material

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Sviridenko Alla, tax expert

December, 2017 / No. 98

https: //site/journals/nibu/2017/december/issue-98/article-32531.html Copy

Another year is coming to an end. This means that the accountant has a “hot time” ahead of drawing up annual financial statements. But first of all, another, no less important job awaits us - an annual inventory, during which we will have to verify the accounting data on assets and liabilities that are listed “on paper” with their real existence. In what order and in what time frame should the inventory be taken? What are the primary documents for registering the inventory data? How to correctly reflect in accounting and tax accounting the inventory differences identified as a result of the inventory? You will find answers to these and other questions in our thematic issue. Well, let's start, of course, from the basics and tell you about the rules for conducting an inventory.

Annual inventory - 2017: is it mandatory?

- assets and liabilities of agricultural enterprises- Methodological recommendations for the inventory of fixed assets, intangible assets, inventories, cash, settlements and work in progress of agricultural enterprises(cm. application To the letter of the Ministry of Agrarian Policy dated 04.12.2003 No. 37-27-12 / 14023);

- property of privatized (corporatized) state enterprises, as well as property of state enterprises and organizations, which leased(returned after the expiration of the rental agreement or its termination) - Regulation No. 158.

Inventory objects

Let's say right away that conducting an annual inventory will require maximum effort from you. After all, as provided nn. 6-7 sec. I of Regulation No. 879, before drawing up the annual financial statements, carry out continuous inventory, which covers all types of assets and liabilities of the enterprise. More precisely, the inventory includes:

Fixed assets (OS);

Intangible assets (intangible assets);

Incomplete capital investments;

Inventories, including work in progress (WIP);

Cash, cash and cash equivalents, forms of strict reporting documents;

Accounts receivable and payable;

Deferred income and expenses, collateral and reserves.

Moreover, keep in mind that during the inventory they check:

- own property of the enterprise, regardless of its location, including items rented, rented, being reconstructed, modernized, preserved, under repair, in stock or in reserve;

- property that does not belong to the enterprise, but is temporarily in its use, disposal or storage (objects of operational lease of fixed assets, goods and materials in custody, processing, commission or installation).

Timing of the annual inventory

And one more important rule regarding the timing of the inventory:

the inventory of specific objects begins after the date on which it is appointed

Suppose the order for taking an inventory says that the annual inventory is carried out as of November 30, 2017... This means that the inventory itself will take place in December (for example, from December 1 to December 15, 2017). In this case, the inventory lists are filled in as of the end of the day on November 30, 2017 *. The exceptions are cases of inventory of fixed assets and materials, which at the date of the inventory will be located outside the enterprise. They are inventoried until the moment of their temporary retirement from the territory of the enterprise.

* Please note: Inventories are completed as of the end of the day on November 30, 2017. After all, according top. 1 sec. II NP (S) BU 1 the balance sheet of the enterprise is drawn up at the end of the last day of the reporting period. Accordingly, we draw up inventory inventories in the same way.

Rules for the formation of inventory commissions

Inventory Commission. For annual inventory by order of the head enterprises create an inventory commission ( p. 1 sec. II of Regulation No. 879).

The commission includes:

Representatives of the management apparatus of the enterprise;

Representatives of the accounting service (an audit firm, centralized accounting, a business entity - an individual who maintains accounting at the enterprise on a contractual basis);

Experienced employees of the enterprise who know the object of inventory, prices and primary accounting (engineers, technologists, mechanics, work performers, commodity experts, economists, accountants).

In addition, by decision of the head of the enterprise, members of the audit commission of the business community can be included in the commission.

The commission is headed by the head of the enterprise (his deputy) or the head of the structural unit of the enterprise, authorized by the head

But if the manager himself conducts the accounting, then there is no choice - he must also head the inventory commission.

In practice, you can often find enterprises where only one person works - a director. In this regard, the question arises: does the "have the right to life" one-person inventory commission?

Ministry of Finance specialists admit this possibility. In their opinion, if there is only one employee at the enterprise - the manager, then in order to carry out the inventory, he approves the composition of the one-person inventory commission(cm. letter of the Ministry of Finance dated May 27, 2014 No. 31-08410-07-29 / 12918).

Of course, this option for conducting an inventory - by a commission of one employee - is the simplest, and therefore the most desirable for such a small enterprise. But we have to warn you: in this case, the company will unwittingly violate the requirement p.p. 2.4 sect. ІІ Regulation No. 879, Whereby prohibited include in the inventory commission those employees who are in charge of the assets for which the inventory is carried out... Indeed, in our case, this is exactly the situation: the company employs only one employee, who is financially responsible for all assets.

So what to do in order not to violate the instructions Regulation No. 879? In our opinion, it is desirable that the inventory for the "lonely" worker be carried out by a person specially invited for this on the basis of civil contract... This option does not contradict the requirements Regulation No. 879 and also mentioned in the letter of the Ministry of Finance dated May 27, 2014 No. 31-08410-07-29 / 12918 (cf. 025069200).

For an example of an order on the appointment of an inventory commission, see the special issue "Taxes and Accounting", 2015, No. 93, p. eleven .

Working inventory commissions.In enterprises with a small amount of inventory work a permanent commission organizes and conducts an inventory of assets on one's own.

At large enterprises with a lot of inventory items its implementation by one commission is simply impossible. Therefore, at such enterprises, the inventory commission performs mainly organizational, regulatory and control functions listed in p.p. 2.5 sec. II of Regulation No. 879... And to carry out an inventory of property directly in the places of storage and production, they create working inventory commissions.

The working commissions also include representatives of the management apparatus, accounting service and experienced employees of the enterprise. Moreover, it is interesting that the working commissions members of the inventory commission can also be included(p.p. 2.2 sec. II of Regulation No. 879).

The head of the enterprise appoints the chairman of the working inventory commission and approves its composition by his order

As a rule, this is done in an order for an inventory.

When forming a commission, the director needs to remember about the restrictions established p.p. 2.4 sect. II of Regulation No. 879 :

It is impossible to appoint the chairman of the working commission to check the assets held in safe custody by the same financially responsible persons, the same employee for 2 years in a row;

The financially responsible person cannot be a member of the working commission for checking the assets held by him in safe custody, since he is the audited person.

Note! The inventory is carried out full complement inventory commission and in the presence of a financially responsible person.

But what if one of the members of the inventory commission is absent for a good reason? Is it possible to “restate” assets and liabilities without it?

Whatever the reason for the absence of one or more members of the inventory commission, it is impossible to carry out an inventory with an “understaffed” staff. Therefore, if a member of the commission is absent due to illness or in connection with a business trip, then the head of the enterprise, who approved the composition of such a commission, must make it replacement(cm. letter of the Ministry of Finance dated 15.12.2003 No. 31-04200-30-23 / 19). To do this, it is necessary to issue a separate order from the head, by which the absent employee is excluded from the commission, and instead of him another employee is introduced to the commission.

Documenting the inventory

Inventory order. We repeat that the issues related to the creation of inventory commissions, as well as the specific timing of the inventory at the enterprise, are in the jurisdiction of the head (see. letters of the Ministry of Finance dated 11.04.2016 No. 31-11420-07-10 / 10433 and dated 11.09.2017 No. 35220-07 / 23-3607 / 7/2824). That's why

An inventory of assets and liabilities is carried out on the basis of an order for its conduct

In it, in addition to other mandatory details, indicate: the date on which the inventory is carried out, the timing of its conduct, the types of inventory assets and liabilities. In addition, the same order often approves the composition of the working inventory commissions.

At the same time, remember! The timing and procedure for conducting an inventory, including an annual one, can be set in the order on the organization of accounting or in the order on the accounting policy. In this case, it is not necessary to issue an order to conduct an annual inventory. Enough just before the start annual inventory by a separate order of the head to approve the composition of the working inventory commissions.

Inventory lists and collation statements. The results of the inventory are drawn up using inventory lists, inventory acts and collation sheets.

So, during the inventory, the inventory commission draws up ( p. 15 sec. II of Regulation No. 879):

- inventory records, in which it records the presence, condition and assessment of the company's assets and assets belonging to other enterprises and recorded off the balance sheet;

- inventory acts, in which it shows the availability of monetary documents, forms of strict reporting documents, financial investments, cash, as well as the completeness of the reflection of funds in bank accounts (registration accounts), receivables and payables, liabilities, targeted financing, expenses and deferred income, collateral (reserves) created in accordance with the requirements P (S) BU, international standards and other legislative acts.

At the end of the inventory, the completed inventory lists (inventory acts) are transferred by the commission to the accounting department. The accounting department checks all the calculations carried out by the inventory (working inventory) commission in the inventory lists.

Errors identified in prices and calculations are corrected and certified by the signatures of all members of the inventory (working inventory) commission and financially responsible persons

At the same time, on the last page of the inventory list, a mark must be made about checking prices and calculating the results, which is certified by the signatures of the persons who conducted it ( p. 19 sec. II of Regulation No. 879).

After that, the accounting department compares the data of the inventory lists with the accounting data and, if there are discrepancies (surpluses or shortages), makes collation statements of assets and liabilities(p. 20 sec. II of Regulation No. 879).

Form of inventory documents. Regulation No. 879 does not set standard forms inventories, acts and collation statements. It only says that the primary inventory should be drawn up in accordance with the requirements Regulation No. 88 .

How, then, to be? There are actually several options.

(1) The easiest way is that an enterprise can use ready-made forms of inventory lists (inventory acts) and collation statements.

For example, standard forms of primary inventory can be found in order number 572... Of course, these forms are mandatory for use only by budgetary institutions. However, “regular” businesses can use them too. at will... This is directly indicated by p. 2 mentioned orders.

In addition, to register the results of the inventory, you can use the forms of documents approved by Resolution No. 241... Despite the "venerable age" of this document, enterprises can still use the forms given here (see. letters of the State Statistics Committee of May 26, 2004 No. 03-04-05 / 41 and dated 30.01.2003 No. 03-04-05 / 18).

And finally, some inventory forms are "scattered" in other regulations as well. In more detail about which forms of primary inventory documents to apply in each specific case, we will tell you a little later, when we talk about the rules for inventorying certain types of assets and liabilities (see the corresponding sections of the issue).

(2) If for some reason the ready-made forms did not suit you, you can modify them a little by adding new details, taking into account the specifics of the enterprise's activities.

(3) And finally, you can not be attached to the established forms at all and document the inventory process using self-made forms(cm. letters of the State Statistics Committee of 15.07.2010 No. 14 / 2-18 / 72 and Ministry of Finance dated January 15, 2015 No. 31-11410-08-10 / 871). The main thing - remember: such "homemade" forms must be drawn up in accordance with the requirements for primary documents established Accounting Law and Regulation No. 88 .

But no matter what form of inventory lists, inventory acts and collation statements you choose (one of the established or independently developed), it is imperative to follow the rules for processing such documents established Regulation No. 879... Let's dwell on them in more detail.

Rules for filling out inventory documents. Inventory materials (inventories, acts, collation statements) are not less than in duplicate(p. 21 sec. II of Regulation No. 879). At the same time, they can be filled in both by handwriting and using electronic means of information processing ( p. 14 sec. II of Regulation No. 879).

Before starting inventory financially responsible persons in the inventory list (inventory act) give a receipt stating that all incoming and outgoing documents for assets were handed over to the accounting department, the accepted values ​​were capitalized, and the retired ones were written off. At the end of the inventory inventory lists (inventory acts) are signed by all members of the inventory commission (working inventory commission) and financially responsible persons. At the same time, financially responsible persons give a receipt that the assets were checked in their presence, and therefore they have no complaints against the members of the commission, and that they accept the assets listed in the inventory for safekeeping.

V inventory records assets are reflected by name in quantitative units of measurement taken into account, with the possible allocation of sub-accounts and nomenclature, separately by ( p. 16 sec. II of Regulation No. 879):

The location of such values;

Persons responsible for their storage.

On each page of the inventory list, the number of serial numbers of assets and the total quantity in physical terms of all assets recorded on this page are indicated in words, regardless of the units in which they are reflected (pieces, meters, kilograms, etc.).

Inventory acts fill out taking into account the inventory objects. At the same time, their identification and comparability with accounting data must be ensured.

Entries in inventory records (inventory certificates) must be done sequentially in each line. All lines must be filled in on a separate sheet (except for the last one). But the lines left blank on the last sheets of inventory lists (inventory acts), cross out(p. 17 sec. II of Regulation No. 879).

Blots and erasures in inventories and acts are not allowed

If a mistake was made, then it needs to be corrected. To do this, cross out the wrong entry and write the correct one over it. Moreover, such a correction must be made in all copies of the document. Corrections are signed by all members of the inventory commission (working inventory commission) and financially responsible persons.

For assets belonging to other enterprises, separate collation statements are drawn up, copies of which are sent to the owners.

Inventory protocol. It is drawn up by the inventory commission at the end of the inventory. In the inventory protocol, they give ( p. 1 sec. IV Regulation No. 879):

Inventory results;

Conclusions on the identified discrepancies between the actual existence of assets and liabilities and accounting data;

Causes of shortages, losses and surpluses;

Proposals for offsetting shortages and surpluses for re-grading;

Proposals to write off shortages within the limits of natural loss rates, as well as excess shortages and losses from damage to valuables, indicating the reasons and measures taken to prevent such losses and shortages;

Other information that is material for making decisions on the recognition and measurement of assets and liabilities and disclosures in the financial statements.

The protocol of the inventory commission, together with other "inventory" documents, is submitted for approval to the head of the enterprise.

The manager approves the protocol within 5 working days after the completion of the inventory

Based on the approved protocol, the results of the inventory are reflected in the accounting and financial statements of the period in which it was completed.

Inventory of property in the ATO zone

Separately, let's say a few words about the inventory of property in the ATO zone.

Structural subdivisions (separate property) of which are located in the temporarily occupied territory or in the territory of the ATO.

Such enterprises conduct an inventory in cases that are mandatory for its implementation, including before drawing up annual financial statements, but only when it becomes possible to ensure safe and unhindered access of authorized persons to assets, primary documents and accounting registers, which reflect obligations and their own the capital of these enterprises. After gaining access to the property, enterprises must:

Inventory property as of the 1st of the month following the month in which the barriers to access have disappeared to assets, primary documents and accounting registers;

Reflect the results of the inventory in the accounting of the corresponding reporting period.

The document confirming the limited access to assets for the purpose of their inventory is a certificate of the Ukrainian Chamber of Commerce and Industry. It confirms the fact and period of the ATO or military operations on the territory of Ukraine (see. SFSU letter dated June 23, 2016 No. 13823/6 / 99-99-15-02-02-15). This means:

it is the certificate of the Chamber of Commerce and Industry that gives the company the right to apply simplified inventory rules

The same approach to the issue of inventory of property in the ATO zone and the specialists of the Ministry of Finance. In their explanations, they have repeatedly focused attention on the fact that business entities whose property is located in the ATO zone are not exempt from the inventory of the objects located there, but they can conduct it not in the established Regulation No. 879 terms, and when it becomes possible (see. letters dated 12.01.2015 No. 31-11420-08-10 / 558 and dated June 29, 2016 No. 31-11410-07-10 / 18732).

The described differences in the inventory rules logically entail the peculiarities of filling out annual financial statements by such enterprises. So, paragraph nine, clause 12 of Order No. 419 in this regard recommends assets that have not been inventoried, show in reporting according to accounting data... Moreover, the fact that the information in the financial statements is provided without an inventory due to lack of access to assets must be indicated in notes to financial statements(cm. letter of the Ministry of Finance dated June 29, 2016 No. 31-11410-07-10 / 18732).

And finally, one more important point. According to the Ministry of Finance, the objects located in the temporarily occupied territory or in the territory of the ATO as of the date of the annual balance sheet, the enterprise should evaluate taking into account these realities. Since due to the armed conflict there was a decrease in the utility of the assets of the enterprise, they are shown in accounting and reporting according to the rules P (S) BU 28.

But to write off such assets without inventory will not work. And it, as we have already said, is postponed until the moment when the enterprise gains safe and unhindered access to them (see. SFSU letter dated 17.02.2017 No. 3339/6 / 99-99-15-02-02-15 and dated 10.02.2017 No. 2714/6 / 99-99-15-03-02-15).

We have figured out the general procedure for conducting an inventory, and now we will consider the features of an inventory of specific assets and liabilities of an enterprise.

ANNUAL INVENTORY IN 2019

S.A. Ratovskaya,
consultant-expert of the Publishing House "Advisor to the Accountant"

Ministry of Finance explains

The Ministry of Finance of Russia in its letter dated 01.08.2019 No. 02-07-10 / 58207 recalled the specifics of the inventory in 2019.
In accordance with article 11 "Inventory of assets and liabilities" of the Federal Law dated 06.12.2011 No. 402-FZ "On Accounting" (hereinafter - Law No. 402-FZ), which establishes uniform requirements for accounting, including accounting (financial ) reporting, assets and liabilities are subject to inventory. Cases, terms and procedure for conducting an inventory, as well as a list of objects subject to inventory, are determined by the economic entity, with the exception of the mandatory inventory. Mandatory inventory is established by the legislation of the Russian Federation, federal and industry standards.
The main requirements for the inventory of assets and liabilities carried out in order to ensure the reliability of accounting data, accounting (financial) statements are established by the federal accounting and reporting standard for public sector organizations "Conceptual foundations of accounting and reporting of public sector organizations", approved by order of the Ministry of Finance of Russia dated 31.12.2016 No. 256n (hereinafter - SGS "Conceptual framework").
At the same time, the features of the structure, industry and other features of the institution's activities in accordance with the legislation of the Russian Federation are reflected by the institution when it forms its accounting policy using the relevant provisions of the federal accounting and reporting standard for public sector organizations "Accounting policy, estimated values ​​and errors", approved by order Of the Ministry of Finance of Russia dated December 30, 2017 No. 274n (hereinafter - the SGS "Accounting Policy").
Taking into account the above, for the purposes of organizing and maintaining accounting records, the documents of the institution establish accounting policy documents, which, among other things, approve the procedure for conducting an inventory of assets, property recorded on off-balance sheet accounts, liabilities, and other accounting objects.
At the same time, the specialists of the Ministry of Finance reported that the order of the Ministry of Finance of Russia dated June 13, 1995 No. 49 "On approval of the Methodological Instructions for the Inventory of Property and Financial Liabilities" (hereinafter referred to as Methodical Instructions No. sector, at the same time, individual provisions of this document that do not contradict the legislation of the Russian Federation, the institution has the right to include in the accounting policy documents.
Thus, the rules for conducting an inventory of assets and liabilities, the procedure for conducting an inventory of property on off-balance sheet accounts must be in the accounting policy of the institution.
When adopting an accounting policy, the institution should be guided, among other things, by the accounting policy of the body exercising the powers and functions of the founder. The accounting policy of the founder may establish the features of the inventory in the subordinate network of institutions.
Accepted accounting policies (including inventory procedures) subject to public disclosure on the official website of the institution on the Internet by:

To make your annual inventory easier, the editors have put together a guide for you. We have broken down the procedure for inventorying the property and obligations of the institution on the shelves. And we offer you a verification algorithm.

How to prepare for your annual inventory

Create a commission. The composition of the commission is approved by the order of the head (form No. INV-22). Register it in the register of control over the execution of orders for the inventory (form No. INV-23).

Determine the leftovers. Before the start of the check, the chairman shall endorse the latest receipts and expenditures and make an entry in them with the date: "before inventory is on." Reflect these documents in the accounting registers, determine the balances of property and obligations by the beginning of the check.

Take the receipts. Financially responsible employees are not included in the commission, but they are present during the audit. Take from them receipts that employees handed over all expense and income documents to the accounting department or transferred to the commission, and that all the values ​​that were received for their storage were capitalized, and the retired ones were written off at expense. The same receipts must be given by the accountants who, at the time of the check, have arrears according to the accounting data.

Annual inventory of fixed assets, non-production and intangible assets

When to carry out. Carry out an inventory annually, and check fixed assets at least once every three years. Fix the term in the accounting policy.

What to check. Check:

• inventory cards for accounting for non-financial assets (f. 0504031) and group accounting for non-financial assets (f. 0504032);
• technical passports (forms) and other documentation, which reflects the technical condition of fixed assets;
• documents for the right to operational management of real estate, intangible assets (patents, certificates, etc.);
• documents for the right to use items of fixed assets, non-produced and intangible assets, which are recorded on off-balance sheet accounts.

How to arrange. Make inventory lists (collation statements) (f. 0504087).

Enter the machines, equipment and vehicles in the inventory individually. For each object, indicate the factory inventory number according to the data sheet, year of manufacture, purpose, capacity, etc.

Reflect the same type of household inventory items, tools, machines and so on of the same value in the inventories by name. Indicate their number if they were received at the same time and they have one inventory card for group accounting of non-financial assets (form 0504032).

When making an inventory of intangible assets, check the correctness and timeliness of their reflection in the accounting.

For fixed assets received for free use, rent and held in safe custody, draw up separate inventories in triplicate. Make links to supporting documents in them.

For items of fixed assets that have fallen into disrepair and cannot be restored, draw up a separate inventory list.

• Important article:

Annual inventory of inventories

When to carry out. Once a year before the annual accounts.

What to check. Inventories that are in the institution and distributed between financially responsible persons, and those that are not in the institution (in transit, shipped, not paid on time, in the warehouses of other organizations). Second, check the validity of the amounts on the respective accounts.

How to arrange. Make an inventory (f. 0504087) for inventories.

Inventories (including goods and finished products) enter in the inventory for each item. Indicate the type, group, quantity, article, grade and other data.

Enter the material stocks received during the inventory in separate inventories. In them, in particular, indicate the following data:

• date of admission;
• Supplier name;
• date and number of the receipt document;
• name of inventories;
• quantity, price and amounts.

Put the mark "after inventory" on the incoming documents, certify it with the signature of the chairman of the commission. This will be the basis for the MOL to register this property.

If you release material stocks during the inventory, enter them in a separate inventory, and on the expense documents, make a mark "inventories released during the inventory." Certify it with the signature of the chairman of the commission.

Record the results of the physical inventory separately:

• shipped but not sold;
• on the way;
• located in the warehouses of other organizations (in particular, transferred to storage);
• transferred for processing to other organizations.

Annual inventory of settlements and obligations

When to carry out. Annually

What to check. The validity of the amounts that are recorded on accounts 205,000, 206 00, 208 00, 209 00, 210 00, 301 00, 302 00, 303 and 304 00.

Use analytical accounting data, primary documents, acts of reconciliation of calculations. The latter are needed to confirm the debt and its amount.

When checking wage arrears to employees, identify the unpaid amounts to be transferred to the depositors' accounts, as well as the amounts of overpayments and their reasons.

When checking the accountable amounts, check the reports of accountable persons on advances issued, taking into account their intended use, as well as the amount of advances issued for each accountable person: dates of issue and purpose.

Before taking an inventory of settlements with buyers and suppliers, sign reconciliation statements with them. The amounts that are reflected in them, check with the accounting data.

Check the validity of the debt for shortages, theft and damages. Determine when the debt arose.

If there is an unaccounted debt or, conversely, there is a debt that actually does not exist, reflect this in the inventory list.

Before making an inventory of settlements with the budget and extra-budgetary funds, also sign the reconciliation statements. Compare the data with account balances 303 00.

How to arrange. Reflect the results of the inventory of settlements on account 205 00 in the inventory list of settlements on receipts (f. 0504091).

Enter the data on the rest of the settlement accounts in the inventory of settlements with buyers, suppliers and other debtors and creditors (f. 0504089). Highlight in it a debt with an expired limitation period.

Check the inventory data with the information (f. 0503169).

Annual inventory of money, monetary documents and forms of strict reporting

When to carry out. Annually

What to check. Cash at the box office, monetary documents (postage stamps, paid vouchers to rest homes and sanatoriums, air and train tickets, payment cards for communication services, fuel cards, etc.), strict reporting forms (BSO), vouchers received free of charge.

When you recalculate the cash, including by types of currencies and monetary documents, sheet by sheet, check the result with the accounting data in the cash book (f. 0504514).

Check the monetary documents by their types with the data of analytical accounting, which you keep in the card for accounting for funds and settlements (f. 0504051).

Check the actual availability of SRF with the data of the book of accounting forms of strict reporting (f. 0504045) and off-balance sheet account 03 "Forms of strict reporting".

Check the actual availability of monetary documents with the accounting data of transactions with monetary documents in the sheets of the cash book (f. 0504514) with the entry "Stock".

The actual availability of vouchers received free of charge from public, trade union and other organizations, check with the data of the card for the quantitative and total accounting of material assets (f. 0504041).

In addition, check the amounts on personal accounts opened with the treasury or financial authority, on settlement (current) accounts opened with credit institutions, and funds in transit.

How to arrange. Reflect the cash that is at the cash desk of the institution in the inventory list of cash (f. 0504088).

Indicate the results of the inventory of cash documents and SRF in the inventory list (collation sheet) of strict reporting forms and cash documents (f. 0504086).

Since there are no unified forms of inventory lists and collation lists for vouchers received free of charge, develop such forms yourself and approve them in the accounting policy.

The results of checking money on personal accounts opened with a treasury or financial authority, and accounts opened in a Bank of Russia institution and credit institutions, as well as money in transit, fill out an inventory of balances on cash accounts (f. 0504082).

Registration of the results of the annual inventory

Record discrepancies. If there are discrepancies between the accounting data and the inventory data, issue a statement of discrepancies based on the inventory results (f. 0504092). In them, record the shortages or surpluses for each accounting object in quantitative and value terms.

Vedomosti is signed by the chief accountant and the executor. Then submit the statements to the inventory commission.

For all shortages and surpluses, re-grading, take written explanations from the MOL, reflect this in the inventory records (acts). Based on the explanations and results of the inventory, the commission will determine the reasons and nature of the identified deviations.

Inventory tasks

Taking inventory is not a desire, but a duty each enterprise established h. 1 tbsp. 10 of the Accounting Law... Such a duty cannot be avoided.

In general, he "conducts" the inventory process. It is it that contains the procedure and timing of the inventory of most assets and liabilities.

But not Regulations united. For some specific assets, the legislation establishes specific rules for conducting an inventory. For example, the features of the inventory oil and petroleum products regulates sect. 13 of Instruction No. 281... About the nuances of inventory alcohol said in subsection 2 sec. ІІІ Instructions No. 264.

Help agricultural enterprises in conducting inventories can Methodological recommendations for the inventory of fixed assets, intangible assets, inventories, cash, settlements and work in progress of agricultural enterprises(cm. application To letter of the Ministry of Agrarian Policy dated 04.12.03, No. 37-27-12 / 14023). However, they should be used with an eye to the "basic" Regulation No. 879 .

What inventory gives

Its main tasks are given in. So, the inventory is carried out in order to ensure the reliability of the accounting data and financial statements of the enterprise.

During the inventory of assets and liabilities, their presence, condition, compliance with the recognition criteria and assessment are checked and documented.

Wherein provided:

Revealing the actual availability of assets and checking the completeness of the reflection of liabilities, targeted financing, deferred expenses;

Establishing a surplus or shortage of assets by comparing their actual availability with accounting data;

Identification of assets that have partially lost their original qualities and consumer properties, obsolete, as well as unused tangible and intangible assets, unused amounts of collateral;

Identification of assets and liabilities that do not meet the recognition criteria.

Taking inventory ensures owner (s) or authorized body (official), managing the enterprise in accordance with the legislation and constituent documents (hereinafter - the head of the enterprise). He is obliged to create the necessary conditions, determine the objects of the inventory, the frequency and timing, except for cases when the inventory is mandatory (). At the same time, the timing of the inventory determined at the enterprise cannot exceed the statutory(see Table 1 below).

Annual inventory is mandatory ( the second paragraph, clause 7, sec. І Regulation No. 879).

In this case, carry out solid an inventory of all types of assets and liabilities of the enterprise, regardless of their location. In addition, an inventory of the assets and liabilities accounted for on off-balance sheet accounts.

An inventory of tools, appliances, inventory (furniture) can be carried out annually in the amount of not less than 30% of all specified objects with mandatory coverage of the inventory of all these objects during 3 years old.

You can take inventory of real estate Once every 3 years.

If the volume of library funds is from 100 to 500 thousand units, the inventory can be carried out for 5 years with coverage annually not less than 20% units, and more than 500 thousand units - for 10 years with coverage annually not less than 10% units. The inventory of book monuments is carried out annually.

Enterprises located in the temporarily occupied territory and / or the territory of the ATO (OOS) conduct an inventory in cases that are mandatory for its implementation, then when it becomes possible to ensure safe and unhindered access of authorized persons to assets, primary documents and accounting registers, in which reflects the liabilities and equity of these enterprises (). They are required to take an inventory as of the 1st of the month following the month in which the barriers to access have disappeared to assets, primary documents and accounting registers, and reflect the results of the inventory in the accounting of the corresponding reporting period. The Ministry of Finance points out this in letter dated 12.01.15, No. 31-11420-08-10 / 558.

Timing of annual inventory

Annually before the preparation of the annual financial statements of the enterprise without fail should conduct solid an inventory of all types of assets and liabilities, regardless of their location. They need to do it before balance date within the time limits specified. For them, see table. 1.

Table 1. Timing of the annual inventory of assets and liabilities

	Type of assets and liabilities	When we take inventory
	Non-current assets (except for capital investments in progress, fixed assets that at the time of inventory will be outside the enterprise, in particular cars, sea and river vessels that will go on long voyages, etc.)	In the period 3 months before the balance sheet date
	Inventories (except for work in progress and semi-finished products, other material values ​​that will be outside the enterprise at the time of inventory)
	Current biological assets
	Accounts receivable and payable
	Deferred expenses and income
	Obligations (except for unused collateral, settlements with the budget and deductions for compulsory state social insurance)
	Incomplete capital investments	In the period 2 months before the balance date
	Work in progress and semi-finished products
	Financial investments
	Cash
	Targeted funding
	Obligations in terms of unused security, settlements with the budget and deductions for compulsory state social insurance
	Fixed assets, in particular cars, sea and river vessels, which will go on long voyages	Before temporary retirement from the enterprise
	Other material values ​​that will be outside the enterprise at the date of the inventory

The specific timing of the inventory is determined by the head of the enterprise. But remember: the deadlines set at the enterprise cannot exceed certain.

Inventory commissions

To conduct an inventory at the enterprise, create inventory commission(). Its composition is approved by the administrative document of the head of the enterprise. It includes:

Representatives of the management apparatus of the enterprise;

Representatives of the accounting service (an audit firm, centralized accounting, an entrepreneur conducting accounting at an enterprise on a contractual basis);

Experienced employees of the enterprise who know the object of inventory, prices and primary accounting (engineers, technologists, mechanics, work performers, commodity experts, economists, accountants).

The commission is headed by the head of the enterprise (his deputy) or the head of the structural unit authorized by the head of the enterprise.

In cases where accounting is kept directly by the head of a business entity, he heads the inventory commission independently ().

By decision of the head of the enterprise, members of the audit commission of the business community may also be included in the inventory commission.

The Inventory Commission works all year round, but usually does not carry out an inventory independently, but mainly performs organizational, regulatory and control functions. How the order of the head of the enterprise on the appointment of an inventory commission may look like, we will show below:

An example of an order to create an inventory commission

It may be that the company employs only one person - its director. What to do then? In this case, the director can approve the composition of the inventory commission from one person or include specialists hired under a civil law contract in it (see. letter of the Ministry of Finance dated May 27, 2014 No. 31-08410-07-29 / 12918).

In small businesses, members of the inventory commission can independently conduct an inventory. However, as a rule, one commission is not able to cope with a sufficiently large volume of "inventory" work. In this regard, create working inventory commissions... It is they who are engaged in the inventory of property directly in the places of storage and production (). As in the case of the inventory commission, the working inventory commissions should include representatives of the management apparatus, accounting service and experienced employees of the enterprise who know the object of inventory, prices and primary accounting. In addition, such commissions may include members of the inventory commission (). The chairman and the composition of the working inventory commissions are approved by the head of the enterprise by an administrative document.

Important! You cannot appoint the chairman of the working inventory commission to check assets held in custody by the same financially responsible persons, the same employee two years in a row ().

Remember also that financially responsible persons cannot be part of the working inventory committee to check the assets in their custody, since they are the persons who are being checked.

The inventory is carried out by the full composition of the inventory commission (working inventory commission) in the presence of a financially responsible person.

Documenting inventory

Inventory order

In general, in order for the inventory to take place, the head of the enterprise publishes order (order) to conduct it... In this document, he establishes the objects, frequency and timing of the inventory.

Note that such an order is not drawn up in all cases. An option is possible when the timing and procedure for carrying out the inventory are established in the order on the organization of accounting. Then there is no need to issue a separate order for an annual inventory. Inventory of specific objects begins after the date on which it is assigned, and not before that.

The exception is fixed assets (for example, cars) that will go on long voyages, as well as other tangible assets that will be outside the enterprise at the date of the inventory. As we said, they are being inventoried. until the moment of temporary retirement from the enterprise.

The duration of the inventory is stipulated in the order for its conduct. So, in accordance with our example, the inventory is carried out as of November 30, therefore, the period for its conduct, for example, for fixed assets is from December 3 to December 18, 2018, and for inventory items - from December 3 to December 14, 2018.

At the same time, the inventory lists are filled in as of the end of the day on November 30, 2018. After all, according to p. 1 sec. II NP (S) BU 1 "General requirements for financial reporting" the balance sheet of the enterprise is drawn up at the end of the last day of the reporting period. Accordingly, we draw up inventory inventories in the same way.

Documenting the inventory

Forms of documents. Inventory results should be properly documented.

To do this, use:

Inventory lists;

Inventory acts;

Collation statements.

Inventory lists used to record the presence, condition and valuation of enterprise assets and assets owned by other enterprises and recorded off the balance sheet.

V inventory act record the availability of monetary documents, forms of strict reporting documents, financial investments, cash, as well as the completeness of the reflection of funds in bank accounts (registration accounts), receivables and payables, liabilities, targeted financing, expenses and deferred income, collateral (reserves ), created in accordance with the requirements of national regulations (standards) of accounting (hereinafter - P (S) BU), international standards and other legislative acts.

V collation statements the accounting service indicates the discrepancies between the accounting data and the data of the inventory lists (inventory acts).

The forms of such documents contain, in particular, NSdecree No. 572... For budgetary institutions, they are obligatory.

But other business entities can use them. at will... Good for it p. 2 mentioned orders .

At the same time, it is not forbidden to include other details in the inventory forms, if this is required by the specifics of the enterprise's activities.

But that is not all. To this day, the "pre-Soviet" forms of inventory documents, approved by Resolution No. 241... And although they cannot boast of novelty, they are still allowed to be used by enterprises if there is such a desire (see. letters of the State Statistics Committee dated May 26, 2004 No. 03-04-05 / 41 and dated 30.01.03, No. 03-04-05 / 18). In addition, the forms of documents reflecting the results of the inventory of individual assets can be found in other regulations. More details about inventory forms - in table. 2.

Table 2. Documents to reflect the results of the inventory

	Inventory objects	Document form
	Fixed assets and other non-current tangible assets	Inventory list of fixed assets (form No. inv-1, approved Resolution No. 241)
	Capital investment
	Unfinished Repairs	Inventory statement of unfinished repairs of fixed assets (form No. inv-10, approved by Resolution No. 241)*
* Applied for inventory of unfinished repairs of buildings, structures, machinery, equipment, power plants and other fixed assets.
	Intangible assets (except for objects of intellectual property rights)	Inventory list of non-current assets
	Objects of intellectual property rights	Inventory list of objects of intellectual property rights as part of intangible assets (standard form No. HA-4, approved by NSOrder No. 732)*
* Note: based on the provisions , the specified form can be used to reflect the results of the inventory not only of objects of intellectual property rights, but alsoall other intangible assets .
	Inventories, except for those for which the inventory procedure is regulated by special documents (oil and oil products, alcohol, etc.)	Inventory list of reserves
		Inventory label (form No. inv-2, approved Resolution No. 241)*
		Inventory list of inventory items (form No. inv-3, approved Resolution No. 241)
		Inventory list (standard form No. M-21, approved by order number 193)
		Inventory act of goods shipped (form No. inv-4, approved by Resolution No. 241)
		Inventory list of inventory items accepted (handed over) for safekeeping (form No. inv-5, approved Resolution No. 241)
		Inventory list of material assets accepted for safekeeping (form approved by NSOrder No. 572)
		The act of inventory of materials and goods in transit (form No. inv-6, approved Resolution No. 241)**
* Use when the inventory commission is not able to immediately calculate inventory items and record them in the inventory list. ** Compiled on the basis of documents confirming the location of materials and goods in transit.
	Future expenses	Inventory statement of deferred expenses (form No. inv-11, approved by Resolution No. 241)
	Securing upcoming expenses and payments	Inventory report of security for future expenses and payments in any form
	Cash on accounts	Statement of the results of the inventory of funds
	Cash, securities	Act on the results of the inventory of available funds
	Cash documents
		The act of inventory of the availability of monetary documents, forms of strict reporting documents (form approved by NSOrder No. 572)
	Forms of strict reporting
		Inventory list of values ​​and forms of strict reporting documents (form No. inv-16, approved by Resolution No. 241)
	Financial investments	The act of inventory of the availability of financial investments
	Settlements with debtors and creditors	Inventory statement of settlements with debtors and creditors
		Help to the act of inventory of settlements of accounts receivable and payable, for which the limitation period has expired
		The act of inventory of accounts receivable or payable, the statute of limitations has expired and which is planned to be written off
		The act of inventory of calculations for compensation for material damage (form approved by NSOrder No. 572)
		Inventory statement of settlements with buyers, suppliers and other debtors and creditors (form No. inv-17, approved Resolution No. 241)
		Help to the act of inventory of settlements with buyers, suppliers and other debtors and creditors (annex to the form No. inv-17)
* As follows from the form of this act, the Ministry of Finance considers it possible to use it also to reflect the results of the inventorydeferred income and expenses .
	Property and material assets that do not belong to the enterprise and which are recorded on off-balance sheet accounts	Draw up separate inventory lists (acts) depending on the type of property

You can use such collation statements:

Comparison sheet of the results of the inventory of fixed assets (form No. inv-18, approved Resolution No. 241);

Collation statement of the results of the inventory of non-current assets (form approved by NSOrder No. 572);

Comparison sheet of inventory counting results (form approved by NSOrder No. 572);

Comparison sheet of inventory results of inventory holdings (form No. inv-19, approved by Resolution No. 241).

But recall: to apply the given forms of documents self-supporting enterprises do not have to... They have the right to document the inventory process using self-made forms (see. Goskomstat letter of 15.07.10, No. 14 / 2-18 / 72). At the same time, please note: such forms must be drawn up in accordance with the requirements established for primary documents, including with respect to the mandatory details of primary documents ().

Whatever form of inventory lists, inventory acts and collation statements you choose (one of those shown in Table 2 or independently developed), you need to comply with the rules for drawing up such documents established. They will be discussed further.

Rules for drawing up inventory documents

Inventory materials (inventories, acts, collation statements) are at least in duplicate(). At the same time, they can be filled in both by handwriting and using electronic means of information processing.

In the inventory lists, assets are reflected by name in quantitative units of measurement adopted in accounting, with the possible allocation of sub-accounts and nomenclature, separately by (p. 16 sec. ІІ Regulation No. 879):

The location of such values;

To persons responsible for their injury.

On each page of the inventory list, it is necessary to indicate in words the number of serial numbers of assets and the total quantity in physical terms of all assets recorded on this page, regardless of the units in which they are reflected (pieces, meters, kilograms, etc.).

Inventory acts are filled out taking into account the inventory objects. At the same time, their identification and comparability with accounting data must be ensured. Entries in inventory records (inventory acts) are made sequentially in each line.

On a separate sheet must be filled in all lines... This does not apply to the last sheet of the document. On it the lines left blank, cross out.

Inventory lists (inventory acts) are signed by all members of the inventory (working inventory) commission and financially responsible persons ().

Please note: in the inventory records (inventory acts), blots and erasures not allowed(). If you need to correct a mistake in these documents, you should cross out the wrong entry and write the correct one over it. Moreover, such a correction must be made in all copies of the document.

Corrections must be signed by all members of the inventory commission (working inventory commission) and financially responsible persons.

And now let's talk in more detail about the inventory.

Stages of the inventory

The entire volume of inventory activities can be divided into 4 stages:

1) preparatory;

2) verification;

3) comparative analytical;

4) final.

During the verification phase, it is important to pay attention to the following: if the inventory of assets in the premises in which they are stored is not completed within one day, it must be completed within the next days... Moreover, after the inventory (working inventory) commission has left this room, the chairman of the commission seals it with a seal (). During a break in the work of the commission, the inventory records should be kept in a closed room where the inventory is carried out.

If assets are stored in different isolated rooms with one financially responsible person, the inventory is carried out sequentially according to storage locations... After checking the values, the entrance to the room is sealed with a sealant.

note : In some cases, inventory control checks can be carried out (). This is done after the end of the inventory, but always before the opening of the warehouse where the inventory was carried out.

The inventory commission carries out control checks with the participation of members of the working inventory commissions and financially responsible persons. She checks the most significant assets in terms of value and those assets that are in high demand.

If significant discrepancies are found between the inventory data and the follow-up check, appoint a new composition of the working inventory commission for re-inventory. And what about the previous line-up? In relation to him, the head of the enterprise must urgently consider the issue of responsibility for violations committed during the inventory.

We compare the results of the inventory with accounting data

After the inventory is over, the inventory lists (inventory acts) drawn up in the prescribed manner are transferred to the accounting department (). The accounting department must reconcile the actual existence of assets and liabilities with accounting data. For those accounting items in respect of which discrepancies have been established, it is collation statements( ).

For fixed assets (OS), intangible assets (intangible assets), other non-current tangible assets and capital investments, the Collation Sheet of the results of the inventory of non-current assets is used. But in order to document the results of the inventory of goods and materials, for which deviations from the accounting data were detected, you can use the Collation Sheet of the Inventory Inventory Results. Both of these forms are approved NSOrder No. 572 .

However, it is not necessary for self-supporting enterprises to use these forms. You can develop collation statements and yourself or use the forms № inv-18 and № inv-19, approved Resolution No. 241.

Do you have assets that belong to other companies (are in safe custody, on commission, in processing)? For such assets, compose separate collation statements... You must send copies of them to the owners of such goods.

Collation statements are at least in duplicate(). The sum of the surplus and shortage of values ​​in the collation statements is indicated in accordance with their assessment in the accounting registers ().

The Inventory Commission must find out why the shortages occurred (theft, losses from damage to valuables, shortages within the limits of natural loss or in excess of the established norms). At the same time, the commission examines all the circumstances of the case (internal investigation, expert examination, etc.) and carries out work to resolve the revealed discrepancies. The financially responsible persons give the commission verbal and written explanations on the revealed discrepancies. When establishing the fact of theft, an application is submitted to the law enforcement agencies.

Attention! Sometimes, as a result of the inventory, a discrepancy is revealed that was the result of an accounting error. For example, a document is not posted in accounting, some items on the invoice are incorrectly capitalized (written off), the same document is posted twice, etc. Such a discrepancy is not considered an actual surplus or shortage. It will be eliminated in order to correct errors in accordance with P (S) BU 6 "Correction of errors and changes in financial statements"... The basis for the adjustment is the accounting statement.

The results of the inventory, which are recorded in the collation sheets, are drawn up by the inventory commission with a special protocol(). If the inventory was carried out by the workers of the inventory commissions, then each of them draws up its own separate protocol.

All inventory materials and protocols of the working inventory commissions are submitted for consideration to the inventory commission of the enterprise. It is this commission that considers the reasons for the discovered shortages and losses from damage to assets and draws up its protocol.

Protocol form established Order No. 572... But it is required only for state employees. Other businesses can use this form or draw up a protocol on their own. The main thing is that it contains all the necessary details provided for about accounting and . The protocol, like other inventory documents, is in duplicate(). This protocol reflects:

Information about the reasons for shortages, losses, surpluses;

Proposals for offsetting identified shortages and surpluses for re-grading;

Proposals to write off shortages within the limits of natural loss rates, as well as excess shortages and losses from damage to valuables, indicating the measures taken to prevent such losses and shortages.

If the guilty persons for excess losses (including those for negative differences in misgrading) have not been identified, the protocol gives reasons why these losses cannot be attributed to the guilty persons ().

In addition, other information can be entered into the minutes if it is essential for making decisions on the recognition and measurement of assets and liabilities, as well as for the disclosure of relevant information in the financial statements.

It is possible that the inventory can establish not a quantitative, but a cost discrepancy in the data. For example, an OS object has been detected that is subject to decommissioning due to unserviceability. Or, conversely, a fully depreciated asset according to accounting data may still be serviceable for a certain period of time. In such a situation, the inventory commission for each case can propose its own solution: write off the object, revalue it (markdown, revaluation), decrease or restore utility, sell at fair value, repair, etc. These proposals of the inventory commission are also included in the minutes.

The protocol drawn up based on the results of the inventory is submitted for consideration and approval to the head of the enterprise. He approves the document within 5 working days after inventory completion (). The approved protocol of the inventory results acquires the force of an administrative document. It becomes the primary document on the basis of which entries are made in accounting (see. ). The results of the inventory based on the approved protocol are reflected in the accounting and financial statements of the reporting period in which the inventory was completed ().

Surplus and shortage of fixed assets in accounting

Come surplus

Unaccounted for fixed assets identified during the inventory are taken into account depending on the reasons for which they appeared. As a rule, there are two of them:

1) accounting errors were made. This includes cases when objects were not capitalized by mistake or they were written off by mistake. It is important that in relation to "superfluous" objects there are supporting primary documents;

2) identified OS that came from "nowhere". We are talking about those cases when during the inventory you "found" fixed assets that were not included in the accounting of the enterprise and were not confirmed by primary documents.

Let's consider how the OS is added to the accounting in each of these cases.

So, during the inventory, it was established that the objects of fixed assets are not listed on the balance sheet of the enterprise. due to accounting errors... They have supporting documents, but these fixed assets are not reflected on the balance sheet. In accounting, the posting of such assets is reflected as a correction of errors (see. letter of the Ministry of Finance of 13.12.04, No. 31-04200-30-10 / 22823).

OS purchased for a fee

Let's start with the OS, which, according to the available documents, were purchased for a fee. To make changes to accounting registers and late to credit the identified OS object to the balance, you will need:

Accounting certificate, which indicates the content of the error, its amount and the correspondence of accounting accounts, with the help of which you correct the error;

The act of acceptance and transfer (internal movement) of fixed assets (form No. OZ-1). This document is used to formalize the actual enrollment of the identified object in the OS. This act is drawn up on the basis of the primary documents of the OS supplier.

V accounting a previously unaccounted fixed asset object is credited to the balance sheet with the following entries:

The debit of the corresponding sub-account of account 15 "Capital investments" is a credit of the corresponding sub-account of account 63 "Settlements with suppliers and contractors" - for the cost of fixed assets, excluding VAT;

Debit of subaccount 644/1 "Tax credit unconfirmed" - credit of account 63 and debit of subaccount 641 / VAT - credit of subaccount 644/1 (provided that there is a tax invoice (NN) registered in the unified register of tax invoices (ERNN)) - on the amount of VAT;

The debit of the corresponding sub-account of account 10 "Fixed assets" is a credit of the corresponding sub-account of account 15 "Capital investments".

The identified asset is credited to the fixed assets of the enterprise at its original cost, calculated according to the rules established.

Note! If the enterprise has been operating the identified OS object for some time, then, of course, it has been subject to physical and moral deterioration. Therefore, if you simply enroll the "found" object on the balance sheet at its original cost, this will lead to a distortion of the financial statements of the enterprise. It is necessary to additionally charge depreciation for the entire period of operation of such an OS. Therefore, calculate and recharge the depreciation of the capitalized asset object.

This must be done for the entire period of its "illegal" exploitation.

Suppose, during the inventory, fixed assets were identified that were not taken to the balance sheet in the previous reporting year. In this case additional depreciation for the previous year is carried out by recording: Дт 44 "Retained earnings (uncovered losses)" - Кт of the corresponding subaccount of account 13 "Depreciation (amortization) of fixed assets". If fixed assets are found that are not capitalized in accounting in the current reporting year, then the additional charge of depreciation is reflected in the usual manner. At the same time, depending on the functional purpose, the amount of depreciation of fixed assets:

Those employed in the construction (creation) of other fixed assets are reflected on the debit of sub-accounts 151 "Capital construction" and 152 "Acquisition (manufacture) of fixed assets";

For industrial purposes (provided that it can be directly attributed to a specific type of product) - reflect on the debit of account 23 "Production";

For industrial purposes (provided that it cannot be attributed to a specific type of product) - show on the debit of account 91 "General production costs";

General purpose - debit account 92 "Administrative expenses";

Used for the sale of products - reflect on the debit of account 93 "Sales costs";

Used in other operating activities of the enterprise - debit account 94 "Other operating expenses".

After such corrections, the entity will reach the fair value of the PPE item at the date of the inventory. In the future, depreciation on the credited object is charged in accordance with the generally established procedure.

Now about tax accounting... The very enrollment of the identified asset in the fixed assets category and the formation of its initial value do not lead to tax profit differences. However, the discovered objects worth more than UAH 6,000. in tax accounting, fixed assets are considered. If you are a highly profitable payer and have found a previously not capitalized, but actually operated object, you need to charge additional "tax" depreciation for all reporting periods preceding the period in which the error was identified and corrected. That is, for the entire period of operation of the facility. Of course, provided that you "found" an object that is classified as a production asset (that is, used in economic activities).

In this case, high-income earners determine the "depreciation" differences established nn. 138.1 and 138.2 ASSEMBLY... In particular, they increase the financial result before tax by the amount of depreciation calculated according to the "accounting" rules, and decrease by the depreciation determined in accordance with the requirements NKU.

The depreciation amounts additionally accrued for the previous reporting periods will have to be reflected in the income tax return as a correction of the error.

Note: it is possible to reduce the financial result by the amount of additional accrued "tax" depreciation only taking into account the statute of limitations in 1095 days, which are established.

What about VAT accounting? The VAT payer may include the amounts of VAT paid (or accrued) in connection with the acquisition of the “found” fixed asset as part of the tax credit. Naturally, in the presence of an NN, drawn up by the supplier and registered in the ERNN. But be aware of the restrictive tax credit rate. This norm establishes that if the payer has not timely included taxable income in the tax credit of the current reporting period, he can do so within 1095 calendar days from the date of their compilation.

Free received OS

Non-received objects of fixed assets "found" in the course of the inventory, which, according to the primary documents received free of charge are accounted for differently.

V accounting free receipt of fixed assets leads to an increase in the company's equity capital (CT 424 "Non-current assets received free of charge"). At the same time, we emphasize: an increase in additional capital occurs in an amount equal to the fair value of the object received free of charge. Mandatory payments and expenses associated with bringing such an object to a working condition are not additional capital of the enterprise. They are attributed to the increase in the initial cost of the fixed asset in correspondence with the accounts of the calculation of settlements ().

The value of fixed assets received free of charge is subject to amortization. And this means that for fixed assets that were operated "underground", the company should charge additional depreciation, in the same way as in the case of the purchase of fixed assets for a fee. Simultaneously with the accrual of depreciation, income must be recognized in an amount proportional to the accrued depreciation of such objects. Reflect it on the credit of subaccount 745 "Income from assets received free of charge" in correspondence with the debit of subaccount 424 "Non-current assets received free of charge".

Remember, depreciation and income for prior years should be reflected as a correction of errors, that is, by adjusting the balance of retained earnings. Thus, when calculating last year's depreciation, the following is made: Dt 441 (442) - Kt 131 (132). And last year's income from assets received free of charge (proportional to depreciation) is reflected by the entry: Dt 424 - Kt 441 (442).

V tax accounting both low-income payers and high-income payers reflect incomes "on an accounting basis," that is, in proportion to the accrued depreciation.

In the case when the "found" free-of-charge received fixed assets are used in economic activities, their depreciation will reduce the object of calculating income tax. However, if your business is highly profitable, do not forget about the "depreciation" differences provided (see above).

Consider : if free fixed assets were received by the company in previous reporting periods, the payer must correct errors in previously submitted income tax returns in the manner prescribed NKU.

Now about VAT accounting. Upon free receipt of the OS object, VAT is not charged (and paid). Therefore, the payer has nothing to take into account in the tax credit.

Another thing is the amount of "input" VAT on expenses related to the receipt of fixed assets (payment for transport, registration services, as well as services for installation, commissioning, retrofitting, etc.). Having received income tax registered in the ERNN for these expenses, the enterprise can certainly reflect the tax credit (taking into account the 1095-day period from the date of their compilation).

Surplus for which there are no receipts

And now we will consider the case when the fixed assets identified by the inventory are not taken on the balance sheet due to the lack of primary documents that confirm their purchase.

V accounting“Found” fixed assets should be estimated at fair value (). Simultaneously with their posting, it obliges to increase deferred income. They do this using the record: Dt 10 "Fixed assets", 11 "Other non-current tangible assets" - CT 69 "Deferred income".

With the amount reflected in the credit of account 69, we proceed as follows: deferred income in an amount proportional to the amortization of such objects accrued in the reporting period is recognized as income of the reporting period. That is, we make a posting for this amount: Dt 69 - Kt 746.

V tax accounting high-income earners should remember about "depreciation" differences in order to determine the object of taxation on profit. At the same time, if the objects of fixed assets discovered during the inventory are used in economic activity, the prohibitions regarding the "tax" depreciation of their cost in NKU no.

WITH VAT accounting- no questions: no documents for fixed assets (in particular, tax) - no tax credit.

We write off the shortage of OS

The reasons for the shortages of fixed assets can be: damage, destruction, theft, erroneous non-reflection of the actual disposal in the account, etc.

V accounting objects of fixed assets, which, as it turned out based on the results of the inventory, actually do not exist, are deducted from the balance sheet (). After all, the lost fixed assets do not meet the criteria for recognition as an asset.

The write-off is reflected by the following correspondence of accounts:

On the debit of sub-account 131 "Depreciation of fixed assets" with a credit of the corresponding sub-account of account 10 - for the amount of accumulated depreciation of the fixed asset;

On the debit of sub-account 132 "Depreciation of other non-current tangible assets" with a credit of the corresponding sub-account of account 11 - for the amount of accumulated depreciation of the object of other non-current tangible assets;

On the debit of sub-account 976 "Write-off of non-current assets" with a credit of the corresponding sub-account of account 10 (11) - for the amount of the residual value of the written-off object of fixed assets (other non-current tangible assets).

Attention! In this case, the disposal of fixed assets is not related to their sale. Therefore, they are not held for sale. In other words, such objects do not need to be transferred to subaccount 286 "Non-current assets and disposal groups held for sale".

The residual value of fixed assets is included in other expenses (Dt subaccount 976) of the reporting period in which it was decided to write them off ().

If the company has revalued an asset and there is a credit balance on subaccount 411 "Revaluation (depreciation) of fixed assets" for the written off object, then this balance is written off to retained earnings by posting: Dt 411 - Kt 441 ().

To reflect the amount of damage from shortage and damage to values ​​in accounting, off-balance sheet subaccount 072 "Uncompensated shortages and losses from damage to values" is used. The indicated amounts are taken into account on the debit of subaccount 072 until the issue of the culprit of the shortage (damage) is resolved. After identifying the guilty person in the company's accounting, the amount of damage is written off according to the credit of sub-account 072. At the same time, the amount of compensation that is repaid by the guilty person is shown on the debit of sub-account 375 "Calculations for compensation for damage caused" in correspondence with the credit:

Subaccounts 642 "Settlements for Mandatory Payments" - for the amount to be transferred to the budget.

In the case of a write-off of a separate component of an asset, a partial liquidation of such an object is recognized in the accounting. In this case, the initial (revalued) cost and depreciation are reduced, respectively, by the amount of the original (revalued) cost and depreciation of the liquidated part of the object ().

If the liquidated part of the fixed assets according to the documents has a dedicated value, then there are no problems with such a procedure. We simply determine the share of this cost in the total initial cost of the fixed assets and, in proportion to this share, we reduce the cost of the object and its depreciation.

But what if the cost of the liquidated part is not highlighted in the primary documents? In this case, you can choose any natural measure (area, mass, volume, etc.). Based on this measure, we calculate the share attributable to the liquidated part. And we calculate how much of the original cost and wear and tear falls on it. The assessment of the written off part of the fixed assets is carried out by a permanent commission created by the head of the enterprise ().

V tax accounting low-income owners reflect operations to write off fixed assets on the basis of accounting data. But high-income earners are also obliged to take into account "corrective" norms. sect. III GCC.

In particular, upon liquidation production OS they are obliged to accounting financial result:

Increase by the amount of the "accounting" residual value of the fixed asset ();

Reduce by the amount of the "tax" residual value of the same fixed asset ( p. 138.2 GCC).

If liquidation occurs non-productive OS object, here NKU prescribes to produce only increasing adjustment. That is, the financial result before taxation must be increased by the amount of the residual value of the liquidated object, determined in accordance with P (S) BU(paragraph five, clause 138.1 of the GCC).

Now about VAT accounting... According to tax authorities, when writing off missing fixed assets purchased with VAT, it is necessary on the basis of charge tax liabilities at the basic rate based on the book (residual) value prevailing at the beginning of the reporting (tax) period of their write-off. This conclusion was made by the fiscal authorities, in particular, in consultations from category 101.15 ЗІР SFSU and the letter of the State Fiscal Service of Ukraine dated 05/27/16, No. 11679/6 / 99-95-42-01-15(cf. 025069200).

As an exception, they named only the case of write-off due to a shortage of fixed assets that were used in non-taxable (non-object) operations (see. SFSU letter dated 01.11.17, No. 2458/5 / 99-99-15-03-02-16 / IPK). Indeed, for these fixed assets, "compensating" tax liabilities for p. 198.5 GCC have already been charged earlier.

In our opinion, when writing off the missing (stolen, destroyed) OS it is more logical to be guided by a special "liquidation" one.

Recall: according to the general rule established paragraph one of this paragraph, the liquidation of fixed assets by an independent decision of the taxpayer is considered as the supply of production or non-production fixed assets at regular prices.

In this case, the tax base should be not lower than the book value of fixed assets at the time of liquidation.

However, VAT may not be charged if production or non-production fixed assets are liquidated:

In connection with their destruction or destruction due to force majeure circumstances;

In other cases, when such liquidation is carried out without the consent of the taxpayer, including in the case of theft of basic production or non-production assets, confirmed in accordance with the law;

In cases where the payer provides the fiscal service body with an appropriate document on the destruction, disassembly or transformation of the main production or non-production assets in another way, as a result of which they cannot be used for their original purpose.

Other documents on the destruction of the OS.

In addition, there is no need to charge VAT upon self-liquidation, if it is confirmed payer's document on the destruction, disassembly or transformation of the OS in another way, as a result of which they cannot be used for their original purpose. Such a document can be as familiar to all of us Act for writing off in the form No. OZ-3 or No. OZ-4, and a document of any form, which contains the details of the primary document and allows you to identify the operation. Namely: confirms the impossibility of further use of the OS for its original purpose due to destruction, disassembly or transformation.

Moreover, as indicated by the Ministry of Finance in the mentioned consultation, in the presence of such confirmation tax liabilities for VAT do not arise for any p. 189.9 nor byp. 198.5 GCC .

And further. According to the liberal conclusion PMC number 673 it is not necessary to submit the above documents to the fiscal authorities together with the VAT return. They can be provided either at your own request or at the request of the fiscal.

Is it necessary to impose VAT on the amount of damages received from the guilty person? Fiscals believe that this should be done when receiving money as compensation (see. consultation from category 101.15 ЗІР SFSU).

We do not agree with this: the guilty person does not acquire the missing OS, but simply compensates the damage caused to the enterprise. Therefore, there is no delivery of goods in the understanding p.p. 14.1.191 GCC, and hence, transactions subject to VAT.

Example 1. Based on the results of the inventory of fixed assets, carried out as of November 30, 18, the company established:

1) the residual value of the writing desk according to the accounting data is equal to UAH 0. However, the inventory commission came to the conclusion that this fixed asset is suitable for further operation, and determined its fair value at UAH 2,000.00. An act of revaluation of the object to the level of its fair value has been drawn up;

2) an unreceived calculator has been identified, which is used by the cashier of the enterprise. There are no documents confirming its purchase. The calculator is estimated at fair value in the amount of UAH 700.00. An act of acceptance and transfer (internal movement) of fixed assets was drawn up in the form No. OZ-1. The company uses the "100%" method of depreciation when transferring objects of low-value non-current tangible assets (hereinafter referred to as MNMA) into operation;

3) a shortage of a monitor was detected, the residual value of which, according to accounting data, is 1200.00 UAH. (initial cost - UAH 4000.00, depreciation amount - UAH 2800.00). The law enforcement authorities established the fact of theft. The culprit has not been identified. The write-off of the fixed assets object from the balance sheet of the enterprise is confirmed by the Act of write-off of fixed assets of the standard form No. OZ-3. This Act, as well as documents confirming the fact of theft, were provided to the SFS body upon request;

4) an office chair (initial cost - UAH 3000.00, depreciation amount - UAH 2900.00) was recognized as unsuitable for further use due to its complete physical wear and tear and the impossibility of repair. A decision was made to write off this asset from the balance sheet. Its write-off was formalized by the Certificate of Write-off of Fixed Assets of the Standard Form No. OZ-3, which was provided to the fiscal authorities. The company does not accrue VAT tax liabilities in accordance withparagraph two of clause 189.9 of the GCC .

How the results of the inventory should be reflected in the accounting of the enterprise, see table. 3.

Table 3. Accounting for surplus and shortages of fixed assets

		Correspondence of invoices		Sum,
1. Revaluation of an asset with zero residual value
	Increased the original cost of the desk by its fair value
* In our case, the residual value of an asset is zero, therefore its revalued value is determined as the sum of the fair and initial (revalued) values ​​without changing the amount of depreciation of the object ( ).
2. Crediting to the balance sheet of the MNMA object identified during the inventory process
	Fair value calculator credited to the balance sheet
	Depreciation accrued in the month of actual transfer of the calculator into operation
	The income of the reporting period is recognized in proportion to the accrued depreciation
* Deferred income is recognized as income of the reporting period in the amount proportional to the amortization accrued in this reporting period.
	Written off income and expenses for financial results
3. Write-off of an asset for reasons beyond the control of the enterprise
	The residual value of the stolen monitor has been written off
* Since the company has drawn up and submitted to the supervisory authority documents confirming the fact of theft and the impossibility of using the fixed asset for its intended purpose, we do not charge VAT ( ).
	The amount of losses of the enterprise is reflected on the off-balance sheet subaccount
	The amount of losses incurred was written off from the off-balance sheet sub-account (after the expiration of the limitation period)
4. Write-off of an OS object that is not suitable for further operation
	The amount of the accrued depreciation has been written off
	The residual value of the office chair has been written off
* In the event of liquidation of a fixed asset by an independent decision, the company has the right not to accrue tax liabilities for VAT only on condition that it provides the SFS authority with an appropriate document on the destruction, disassembly or transformation of the fixed asset, as a result of which it cannot be used for its original purpose (p. 189.9 GCC , PMC number 673 ). If there is no documentary evidence of the liquidation of the fixed asset, the company is obliged to charge VAT liabilities based on the usual price of the fixed asset, but not lower than its book value at the time of liquidation. At the same time, in accounting, the enterprise makes the entry: Dt 976 - Kt 641 / VAT.
	Expenses for financial results written off

Accounting for the results of inventory of intangible assets

Surplus intangible assets

Accounting. V accounting"Found" intangible assets are accounted for according to. So, if, during the inventory, intangible assets were identified, the receipt of which is not confirmed by the relevant accompanying documents from the supplier, the company must credit them to the balance sheet using the entry: Dt 12 - Kt 69. This entry is made at the fair value of the intangible asset (). In the future, deferred income in the amount proportional to the accrued depreciation of such identified objects is recognized as income of the reporting period. At the same time, an entry is made: Dt 69 - Kt 746.

If there are all documents confirming the receipt of the intangible asset, such an object is credited to the balance sheet in the manner prescribed for correcting errors.

Let's start with intangible assets, which according to the documents was purchased with own funds... To capitalize it, use the following correspondence of accounts:

The debit of subaccount 154 "Acquisition (creation) of intangible assets" - credit of account 63 "Settlements with suppliers and contractors" - for the cost of intangible assets excluding VAT;

Debit of subaccount 644/1 "Tax credit unconfirmed" - credit of account 63 and debit of subaccount 641 / VAT - credit of subaccount 644/1 (if there is tax tax drawn up by the supplier and registered in the ERNN) - for the amount of VAT;

The debit of the corresponding sub-account of account 12 is the credit of sub-account 154.

The intangible asset object is credited to non-current assets at its initial cost ( "Intangible assets").

Is the “found” intangible asset already in use by the enterprise? This means that it is necessary to calculate and charge additional depreciation for the entire period of its actual use.

The exception here is intangible assets with an indefinite useful life, which are not subject to depreciation ().

Depending on the period for which additional depreciation is charged, the following entries are made:

The debit of account 44 “Retained earnings (uncovered losses)” - credit of sub-account 133 “Accumulated amortization of intangible assets” - for the amount of amortization for previous years (if “found” intangible assets that were not included in the balance sheet in the previous reporting year);

The debit of the corresponding expense account (23, 91, 92, 93, 94) - credit of sub-account 133 - for the amount of depreciation for the current reporting year.

Thanks to such corrections, the company will reach the fair value of the intangible asset at the date of the inventory. In the future, depreciation should be charged in accordance with the generally established procedure.

It's another matter if the "found" intangible assets according to the primary documents received free of charge... At the fair value of such an intangible asset simultaneously with its capitalization increase additional capital(credit of sub-account 424). Intangible assets received free of charge (except for intangible assets with an indefinite useful life) are also subject to amortization. If intangible assets have already been operated without actual capitalization, you need to calculate and charge additional depreciation for the entire time during which the objects have already been used (Dt 23, 91, 92, 93, 94 - Kt 133).

Simultaneously with the accrual of depreciation, income must be recognized in an amount proportional to the accrued depreciation of such objects. In this case, the wiring is done: Dt 424 - Kt 745.

Understandably, if depreciation and income are accrued for previous years, they should be reported as corrections. That is, when calculating last year's depreciation, they make a posting: Dt 441 (442) - Kt 133. And the income of the last year (in an amount proportional to the accrued depreciation) is shown by posting: Dt 424 - Kt 441 (442).

Tax accounting. V tax accounting marginalized all as in accounting. High-income earners keep separate tax records for intangible assets. If the intangible assets discovered during the inventory are used in economic activities, prohibitions regarding the "tax" depreciation of their value in NKU no. And here it does not matter whether there are documents confirming the purchase (free receipt) of such intangible assets. At the same time, high-income earners will have to adjust the accounting financial result for the "amortization" differences provided for at the end of the reporting period.

The depreciation amounts additionally accrued for the previous reporting periods (if the non-income intangible assets were actually used in the activities of the enterprise) are reflected in the income tax return as a correction of an error.

WITH VAT accounting everything is predictable. The VAT payer has the right to include the VAT amounts paid (accrued) in connection with the acquisition of the “found” intangible asset into the tax credit (within 1095 days) if there is an intangible tax registered in the ERNN. But if you use the intangible asset in non-taxable operations or outside of business, the tax credit will have to be compensated for by VAT liabilities (). It is clear that in the case of a "find" in the form of intangible assets received free of charge, or objects for which there are no receipts from the supplier, no amounts will have to be reflected in VAT accounting.

Lack of intangible assets

Accounting. In the event of a "loss" of an intangible asset discovered during the inventory, its value is written off from the balance sheet of the enterprise.

V accounting the write-off of intangible assets, the shortage of which was revealed during the inventory, is reflected by the following correspondence of accounts:

Dt 133 - Kt 12 (for the amount of accumulated depreciation of the intangible asset);

Dt 976 - Kt 12 (for the amount of the residual value of the written off intangible asset).

Moreover, before writing off an operated intangible asset, it is necessary to charge depreciation for the current month, and then determine its residual value in order to write it off to expenses ().

Revalued intangible assets, and on subaccount 412 "Revaluation (markdown) of intangible assets" for this object there is a credit balance? Then, for the amount of such a balance, a posting is made: Dt 412 - Kt 441 (,).

To account for the amount of damage caused to the enterprise from a shortage of values, an off-balance sub-account 072 is used. This amount is reflected in the debit of sub-account 072 until the issue of the culprit of the shortage (damage) is resolved. After the culprit is identified, it is written off under the credit of sub-account 072. At the same time, the amount of compensation to be reimbursed by the guilty person is reflected on the debit of sub-account 375 "Calculations for compensation for damage caused" in correspondence with the credit:

Sub-accounts 746 - for the amount to be reimbursed to the enterprise;

Sub-accounts 642 - for the amount to be transferred to the budget.

Tax accounting. V tax accounting marginalized people are guided exclusively by accounting rules. But high-income earners are obliged to adjust the accounting financial result for "liquidation" differences, namely:

Increase it by the amount of the residual value of the production facility of intangible assets, determined in accordance with P (S) BU or IFRS ();

Reduce it by the amount of the residual value of the same intangible asset, determined according to tax rules.

For non-production intangible assets, there is only an increasing adjustment, i.e. the financial result before taxation must be increased by the amount of the "accounting" residual value of the liquidated object ().

V VAT accounting the situation is as follows. When writing off “lost” intangible assets, the company must charge “compensating” VAT based on the book (residual) value of intangible assets, which formed at the beginning of the reporting (tax) period in which this operation was carried out ().

After all, the loss of intangible assets due to the shortage is the misuse of intangible assets ().

Draw your attention to: when writing off shortfalls, intangible assets will not help. This norm NKU only applies to the OS.

Tax liabilities will not have to be charged if the intangible asset was purchased without VAT.

Surplus and shortage of stocks

Surplus goods and materials

In accounting, "found" goods and materials are taken into account depending on the reasons for their occurrence. If surplus stocks have formed as a result of accounting errors, they are re-received in order to correct errors. In case of timely non-arrival of the purchased goods and materials, the following postings are made:

The debit of the corresponding subaccount of accounts 20 "Inventory", 22 "Low-value and wearing items", 28 "Goods" - credit of account 63 "Settlements with suppliers and contractors" - for the cost of goods and materials excluding VAT;

Debit of subaccount 644/1 "Tax credit unconfirmed" - credit of account 63 and (if there is tax registered in the ERNN) debit of subaccount 641 / VAT - credit of subaccount 644/1 - for the amount of "input" VAT.

When excessive write-off Goods and materials make the following entries for the amount of the cost of goods and materials:

The debit of the corresponding sub-account of accounts 20, 22, 28 is the credit of account 44 (if the excessive write-off of goods and materials occurred in the previous reporting year);

The debit of the corresponding sub-account of accounts 23 "Production", 90 "Cost of sales", 91 "General production expenses", 92 "Administrative expenses", 93 "Sales expenses", 94 "Other operating expenses" - credit of the corresponding sub-account of accounts 20, 22, 28 by the "red side" method (if the erroneous write-off of goods and materials occurred in the current reporting year).

"Found" during inventory of goods and materials real surplus that appeared "out of nowhere" are credited to the balance sheet, reflecting income. At the same time, the following entries are made: debit of the corresponding sub-account of accounts 20, 22, 28 - credit of sub-account 719 "Other income from operating activities".

The surplus of stocks detected during the inventory is received ():

At net realizable value (if the “find” is going to be sold);

In assessing the possible use (if we use the reserves at the enterprise itself).

Tax accounting. V tax accounting there is no need to make any adjustments in connection with the "found" surplus of goods and materials. This is not provided for by the rules NKU... This means that both low-income and high-income people are guided exclusively by accounting.

V VAT accounting the amounts paid (accrued) in connection with the acquisition of goods and materials, received as a result of the inventory, are included in the tax credit. Of course, taking into account the 1095-day period and in the presence of VAT, written out by suppliers and registered in the ERNN. And if you plan to use goods and materials in non-taxable operations or out of business, the tax credit is "compensated" by VAT liabilities ( p. 198.5 GCC).

Of course, the above applies only to cases when the "find" has documents on their acquisition. If goods and materials are credited to the balance sheet for which there were no receipt documents, there is nothing to reflect in VAT accounting.

Lack of goods and materials

Inventory shortages found in the inventory process can be of two types: within the limits of natural loss and above these rates.

Recall : under natural decline understand a decrease in the amount (mass) of goods and materials due to natural changes in biological or physicochemical properties while maintaining quality characteristics. Moreover, the losses caused by such reasons must fit into the limiting sizes - the rate of natural loss. Everything beyond these limits - excess shortages... As for the losses incurred as a result of damage to goods and materials, their theft, non-observance of the rules for transportation, storage, sale, etc., they are considered above-standard, regardless of size.

Let's consider how different types of shortages are reflected in accounting.

Accounting. V accounting the enterprise can no longer use the missing goods and materials for their intended purpose and will not receive any economic benefits from them in the future. Therefore, they no longer meet the asset recognition criteria ( p. 3 sec. I NP (S) BU 1), which means they must be debited from the balance sheet.

Shortages of goods and materials (both within and above the norms of natural loss) are included in other operating expenses ( "Expenses") and reflect on the debit of sub-account 947 "Shortages and losses from damage to valuables" in correspondence with the credit of inventory accounts.

In situations where the company records goods at sales prices, the corresponding amount of the trade margin related to their value () is also subject to write-off. Then the write-off of the initial cost is reflected by the entry: Dt 947 - Kt 282 "Goods in trade", and the write-off of the trade margin - by the entry: Dt 285 "Trade margin" - Kt 282.

Note! The enterprise can apply the rate of natural loss only in the case when actual shortages are revealed and the inventory shortages and surpluses due to misgrading have been offset. In the absence of norms of natural loss, all losses are considered as exceeding the norm ().

The amount of the shortage in excess of the norms of natural loss, simultaneously with the write-off to expenses, is reflected on the off-balance subaccount 072. After the identification of the guilty person, the amount of the excess shortage is written off on the credit of subaccount 072. At the same time, the guilty person's debt and income are recognized (Dt 375 - Kt 716).

Tax accounting. V tax accounting no difference. They are not provided for by the rules NKU(cm. letters from SFSU dated 29.08.17, No. 1756/6 / 99-99-15-02-02-15 / IPK and dated 18.04.18, No. 1702/6 / 99-99-15-02-02-15 / IPK). Therefore, the financial result in accounting "falls" and costs in the form of missing goods and materials, and income from compensation for their value.

In our opinion, on VAT accounting shortage of goods and materials within the limits of natural loss do not affect in any way. The company retains the right to a tax credit for such goods and materials. There is no non-use and other similar facts requiring the accrual of "compensating" VAT. At the same time, let us note: the tax authorities argue that in this case it is possible not to accrue tax liabilities only on condition that the amount of the shortfall is included in the cost of finished goods subject to VAT.

Another thing - excess shortages and losses Goods and materials. They fit perfectly into the "non-economic" one. Therefore, if you previously reflected the "input" VAT on such goods and materials as part of a tax credit, now you need to calculate tax liabilities for VAT based on the cost of their acquisition ().

The same conclusion follows from letters of the State Fiscal Service of Ukraine dated 01.02.18, No. 418/6 / 99-99-15-03-02-15 / IPK.

However, tax authorities apply this approach only on the condition that the person responsible for the excess shortage has not been identified. If there is such a person, then VAT, in the opinion of the fiscals, should be charged on the amount of the refund received, considering it as compensation for the cost of missing inventory (see. consultation in category 101.15 ЗІР SFSU). That is, they believe that VAT should be charged in this case on the basis of.

We disagree with this approach. Indeed, when compensating for the cost of missing goods and materials, the guilty person does not buy them, the supply of goods (in the understanding p.p. 14.1.191 GCC) no, so there is no need to charge VAT on the refund amount.

Re-grading

Accounting. Based on the results of the inventory, the inventory commission can establish the fact that there are both shortages of values ​​(excess of the accounting indicators over the actual ones) and their surpluses. In such a situation, the company has the right to offset surplus and shortage due to misgrading.

But this can be done only on condition that the surpluses and shortages discovered as a result of the inventory ():

Arose from goods and materials of the same name;

Equal in quantity;

Formed during the same audited period;

Identified in the same audited financially responsible person.

And if for goods of one name there is a shortage in one warehouse (in the jurisdiction of one employee) and a surplus in another (in the jurisdiction of another employee)? This is not a mix-up! The case when the surplus and shortage of goods and materials of the same name are revealed in one and the same person, but in different audited periods, is also not a re-grading.

The ideal option when offsetting by re-grading is when the inventory that is in surplus coincides in value with the inventory for which a shortage has been identified. But more often the cost of surplus goods and materials is higher or lower than the missing ones. As a result, the so-called amount differences are formed. How to deal with them in accounting? This question is answered.

If the cost of goods and materials, which turned out to be in surplus, exceeds the cost of missing, the positive sum difference is attributed to other operating income. At the same time, the credentials are increased for those accounts and subaccounts for accounting for stocks, for which a surplus is found. In this case, the following postings are made:

For the amount of offset re-grading: debit of the corresponding sub-account of accounts 20, 22, 28 (surplus goods and materials) - credit of the corresponding sub-account of accounts 20, 22, 28 (missing goods and materials);

For the amount of income from misgrading: debit of the corresponding subaccount of accounts 20, 22, 28 (surplus goods and materials) - credit of subaccount 719 "Other income from operating activities".

But when, when offsetting the re-grading the cost of goods and materials identified in shortage is higher than the cost of values ​​found in surplus, the negative sum difference is attributed to the perpetrators. If the culprit in the misgrading was not found, the total difference is considered as a shortage of values ​​in excess of the norms of natural loss. Reflect it as part of other operating expenses of the enterprise (Dt 947). At the same time, the minutes of the inventory commission provide comprehensive explanations of the reasons why negative sum differences on re-grading cannot be recovered from financially responsible persons.

With a negative amount difference on misgrading in accounting, the following entries are made:

The debit of the corresponding subaccount of accounts 20, 22, 28 (surplus goods and materials) - credit of the corresponding subaccount of accounts 20, 22, 28 (missing goods and materials) - for the amount of re-grading offset;

Debit of subaccount 947 - credit of the corresponding subaccount of accounts 20, 22, 28 (missing goods and materials) - for the amount of losses from re-grading.

Attention! In the presence of surpluses and shortages of goods and materials of the same name, first the re-grading is carried out, and only then the norms of natural loss (shrinkage, shrinkage, battle, etc.) are applied to the unaccounted shortage. In other words, it is impossible to first apply the rate of natural loss to the missing values, and then set off the surplus due to misgrading.

Tax accounting. V tax accounting no adjustments are made for the amount offset by re-grading - NKU does not require it.

Now about VAT accounting. With a negative total difference, we act in the same way as with an excess shortage. That is, we charge “compensating” VAT based on the amount of such a difference based on. With positive differences, there will be no VAT accounting.

Example 2. During the inventory of goods and materials carried out at the enterprise as of 30.11.18, the inventory commission established the following discrepancies:

1) the financially responsible person Lipinko D.S .:

. shortage of 5 kg of granulated sugar at a price of UAH 10.00 / kg (excluding VAT) in the amount of UAH 50.00. The shortage arose as a result of not writing off the sold goods and materials in the current reporting year according to accounting data. This is confirmed by primary documents;

. shortage of 1 kg of rock salt at a price of 4.00 UAH / kg (excluding VAT) for a total amount of 4.00 UAH. (including within the limits of the natural loss rate - UAH 0.70 (conditionally), the excess shortage - UAH 3.30). The person guilty of the shortage has not been established. Based on the findings of the inventory commission, the missing inventory is to be written off from the balance sheet of the enterprise;

2) the results of the inventory of the financially responsible person Timchun A.F. are presented in table. 4. At the suggestion of the inventory commission, the head of the enterprise made a decision to offset the missing values ​​by re-grading surpluses for all items of goods and materials. The person responsible for the occurrence of misgrading has been identified (see Table 5).

Table 4. Inventory results of goods and materials

Inventory differences	Name of goods and materials	Quantity	Price (without VAT), UAH	Amount, UAH
Item No. 1
	Pineapple juice, volume 1 l, producer A	10 bags
Lack of	Pineapple juice, volume 1 l, producer B	10 bags
As a result of the resulting re-grading, surplus and shortage of the non-alcoholic drink “Pineapple Juice” in the same amount (10 packets) are offset.The offset was made in the amount of UAH 150. In view of the fact that the purchase price of 1 package of Pineapple Juice drink from producer A (surplus) is higher than the purchase price of 1 package of Pineapple Juice drink from producer B (shortage) by UAH 3.00. (excluding VAT) incurredpositive sum difference in the amount of UAH 30.00. attributed to other operating income.
Item No. 2
	Buckwheat groats, supplier A
Lack of	Buckwheat groats, supplier B
As a result of the resulting re-grading, the surplus and shortage of buckwheat groats in the same amount (70 kg) are offset.The offset was made in the amount of UAH 560.00. (70 kg NS 8.00 UAH / kg). Wherein: . since the purchase price of 1 kg of buckwheat groats from supplier B, revealed in shortage, is higher than the purchase price of 1 kg of buckwheat groats from supplier A, revealed in surplus, by UAH 1.50. (excluding VAT), then the resultingnegative sum difference in the amount of UAH 105.00. (70 kg NS 1.50 UAH / kg) is subject to compensation by the guilty person ( ); . since the surplus of buckwheat groats from supplier A exceeded the shortage of buckwheat groats from supplier B,surplus in the amount of UAH 240.00 (30 kg NS UAH 8.00 / kg) are included in other operating income.

Table 5. Reflection in the accounting of inventory differences for goods and materials

		Correspondence of invoices		Sum,
1. Correction of an error (filling in inventory)
	Reflected additional write-off of granulated sugar sold in the current reporting year
	The financial result is reflected
2. Writing off the shortage of goods and materials (the guilty person has not been identified)
	The amount of the shortage of rock salt was written off as expenses
	Tax liabilities for VAT were charged on the cost of excess rock salt shortage (UAH 3.30 x 20%: 100%)
	Reflected the amount of excess shortage in off-balance sheet accounting (3.30 UAH + 0.66 UAH)
	The amount of expenses was written off to the financial result
* Since in this case the guilty person has not been established, the amount of damage should be credited to subaccount 072 until such a person is identified or the case is closed in accordance with the law ( ).
3. Positive sum difference by re-grading
	Reflected the mutual offset of surplus and shortages for the re-grading of the non-alcoholic drink "Pineapple Juice"
	Included in income is the amount of positive sum difference
	The financial result is reflected
4. Negative sum difference for misgrading and capitalization of surpluses
	Reflected the mutual offset of surplus and shortage of buckwheat groats by re-grading	281 / groats A	281 / groats B
	The amount of the negative sum difference was written off to expenses		281 / groats B
	Tax liabilities for VAT were charged when writing off the excess shortage of buckwheat groats (105.00 UAH x 20%: 100%)
	The amount of damage to be compensated by the guilty person to the enterprise is reflected (105.00 UAH + 21.00 UAH)
	The debt of the guilty person was repaid by depositing funds into the cashier of the enterprise
	The amount of surplus buckwheat cereals was capitalized (30 kg х 8.00 UAH / kg)	281 / groats A
	The financial result is reflected

The inventory has been carried out, the accounting data have been brought in line with the factual - and everything is “in the openwork”.

conclusions

• Each company is obliged to carry out a complete inventory of all assets and liabilities annually before the balance sheet date.
• To carry out an inventory, an inventory commission is created at the enterprise, and if the volume of work is large, then the working inventory commissions.
• In the general case, the inventory is carried out on the basis of the order (instruction) of the head of the enterprise on its conduct.
• To document the results of the inventory, non-budget holders can use both approved forms of inventory lists, inventory acts and collation statements, and independently developed forms.
• The head of the enterprise approves the protocol of the inventory commission within 5 working days after the completion of the inventory.
• For accounting items, in respect of which the deviation of the actual data from the accounting was established in the course of the inventory, the accounting department prepares collation statements.
• The information recorded in the collation statements is drawn up by the inventory commission in a protocol.
• The results of the inventory are reflected in the accounting in the reporting period in which it was completed.
• Simultaneously with the posting of the surplus of fixed assets and intangible assets discovered during the inventory, they increase deferred income.
• In the absence of norms of natural loss, the entire shortage of goods and materials is considered as exceeding the norm.

Documents Topics of the week

Instruction No. 264 - Instructions for the acceptance, storage, release, transportation and accounting of ethyl alcohol, approved by the order of the Ministry of Agrarian Policy of 13.04.09, No. 264.

Instruction No. 281 - Instructions on the procedure for receiving, transporting, storing, dispensing and accounting for oil and oil products at enterprises and organizations of Ukraine, approved by order of the Ministry of Fuel and Energy, the Ministry of Economy, the Ministry of Transport, Derzhspozhstandart dated 20.05.08, No. 281/171/578/155.

Regulation No. 88 - Regulation on documentary support of accounting records, approved by order of the Ministry of Finance dated May 24, 1995 No. 88.

Regulation No. 148 - Regulations on conducting cash transactions in national currency in Ukraine, approved by the Resolution of the NBU Board of December 29, 17, No. 148.

Regulation No. 879 - Regulation on the inventory of assets and liabilities, approved by order of the Ministry of Finance dated 02.09.14, No. 879.

Resolution No. 241 - Resolution of the USSR State Statistics Committee "On approval of forms of primary accounting documentation for enterprises and organizations" dated 28.12.89, No. 241.

Order number 193 - Order of the Ministry of Statistics "On approval of standard forms of primary accounting documents for the accounting of raw materials and materials" dated 06.21.96, No. 193.

Order number 572 - Order of the Ministry of Finance "On the approval of standard forms for the reflection of the results of the inventory by budgetary institutions" dated 17.06.15, No. 572.