Accounting for deferred expenses. “Prepaid expenses”: what does this include? Postings and write-offs of deferred expenses

By Order of the Ministry of Finance dated December 24, 2010 No. 186n, two main changes were made to the definition of the concept of “Future expenses” (hereinafter referred to as FBP):

1. There is no longer a separate line item “Prepaid Expenses” in the balance sheet.

2. RPB are now written off in the same way as the cost of assets of this type.

Now paragraph 65 of the Regulations on accounting and financial reporting in the Russian Federation, approved by Order of the Ministry of Finance No. 34n dated July 29, 1998 (hereinafter referred to as the Regulations) reads as follows: “Costs incurred by the organization in the reporting period, but relating to the following reporting periods, are reflected in the balance sheet in accordance with the conditions for recognition of assets established by regulatory legal acts on accounting, and are subject to write-off in the manner established for writing off the value of assets of this type.”

Well, keep in mind...

From the above it follows that the concept of “deferred expenses” has not existed in accounting since 2011. But here a legislative issue arises. There is no concept, but the account is still listed in the Chart of Accounts for accounting the financial and economic activities of organizations and the Instructions for its application, approved by Order of the Ministry of Finance of October 31, 2000 No. 94n. Looking at PBU 10/99 (namely, clause 18), you can read the following: “Expenses are recognized in the reporting period in which they occurred, regardless of the time of actual payment of funds and other form of implementation (assuming the temporary certainty of economic facts activities)". And paragraph 19 of this provision confirms that in accounting there is still equal recognition of expenses.

It turns out that the only thing that has changed in accounting is that now we do not highlight BPO as a separate line in Form No. 1. It would seem to be logical, because the new balance sheet form does not provide for such a line. And it seems like a weight off my shoulders. But here the question arises, in which line of the form to include this numerical indicator. Many experts believe that balance 97 should be classified as other current assets. However, those who attribute RBP to “inventories” on line 1210 will not be mistaken. Perhaps someone will decide to object, because it is customary to classify as industrial inventories only those amounts that are indicated in the methodological recommendations for accounting for inventories. But in this case, no changes were made to PBU 4/99 “Accounting statements of an organization.” And according to paragraph 20 of this PBU, the numerical indicators of “Deferred Expenses” are included in the group of items “Inventories”. Therefore, it is worth amending the accounting policy to reflect in it a detailed mechanism for accounting and reporting this type of expense.

By the way, the organization has the right, prescribed in paragraph 7 of PBU 1/2008 based on IFRS, with regard to the accounting of non-identifiable objects, in particular, with regard to contributions to a self-regulatory organization. After all, we are talking about quite significant amounts of up to 30 million rubles. After we have done all this, the “we love” inventory appears. The only thing we should be interested in this time is the BPR as of January 1, 2011, since it is necessary to revise the composition of expenses. And since it concerns accounting policies, let’s look at paragraphs 14 and 15 of PBU 1/2008 “Accounting Policies of an Organization” and see that you can leave on the balance sheet only those assets that are allowed by regulatory legal acts. All other balances on account 97 are subject to a one-time write-off to account 84 “Retained earnings (uncovered loss).” If you decide that this approach is illogical (and the desire to write off everything as expenses is quite understandable), and go your own way of accounting for these expenses, then in the future you may have disputes with the inspectorate and, as usual, you will face a fine for violating the rules accounting and distortion of reporting (clause 1 of article 120 of the Tax Code of the Russian Federation, article 15.11 of the Code of Administrative Offenses of the Russian Federation).

In the balance sheet, the form of which was approved by order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n, the balance of account 97 can be reflected in line 1260 “other current assets”

In fairness, it is worth noting the following: we believe that many of the expenses attributed to account 97, in fact, did not represent deferred expenses. Of course, their list, defined by the Chart of Accounts, is open, and the enterprise has the right to choose which expenses it will take into account as the BOP. Expenses for licenses, upcoming vacations and insurance payments - such expenses are inherently current when the organization receives income. The changes brought clarity to the formation of accounting profit (loss). In practice, many expenses were charged to account 97 in order to bring accounting and tax accounting closer together.

Example

As of January 1, 2011, account 97 has a property insurance balance in the amount of 36,000 rubles. These expenses were written off as a debit to account 26, since the administrative building was insured for a period until August 31, 2011. Since Order of the Ministry of Finance dated December 24, 2010 No. 186n was published on March 28, 2011, the following entries were made in the accounting records:

Debit 26 Credit 97

– 4,500 rub. – written off RBP for January;

Debit 90 Credit 26

4,500 rub. – closing the month with direct costing.

Debit 26 Credit 97

– 4,500 rub. – written off RBP for February;

Debit 90 Credit 26

– 4,500 rub. – closing the month with direct costing.

Debit 90 Credit 97

– 9000 rub. – reversal of the financial statement due to a change in accounting policy (the initial balance as of 01/01/2011 was restored);

Debit 97 Credit 84

– 36,000 rub. – reversal of RBPs not provided for by regulatory legal acts as of 01/01/2011.

Let’s immediately make a reservation that some expenses remain on account 97. Here is their list:

• expenses incurred in connection with upcoming work under construction contracts (clause 16 of PBU 2/2008 “Accounting for construction contracts”);
• rights to use intangible assets, when paying for the granted right to use the results of intellectual activity or means of individualization, made in the form of a fixed one-time payment (clause 39 of PBU 14/2007 “Accounting for intangible assets”);
• additional expenses for loans and credits (clause 8 of PBU 15/2008 “Accounting for expenses for loans and credits”); accrued interest on the bill amount (clause 15 of PBU 15/2008);
• accrued interest and (or) discount on the bond (clause 16 of PBU 15/2008).

Regarding the second point, it is worth noting separately that if the validity period of the agreement cannot be determined, then this license agreement cannot be classified as a BPR. Let us recall that the determination of deadlines for this type of obligation is considered taking into account paragraph 4 of Article 1235 of the Civil Code of the Russian Federation.

In addition, we will change the data in accounting. But let’s immediately make a reservation that small enterprises, in accordance with PBU 1/2008, have the right not to make the adjustments set out below and to apply a prospective change in accounting policy. All other organizations will have to reflect in the Profit and Loss Statement the turnover on account 84 related to the change in accounting policy in the line “Result from other operations not included in the net profit (loss) of the period.” This operation will need to be performed both for the reporting period (I quarter of 2011) and for the period of the previous year, similar to the reporting period (I quarter of 2010). You can also advise that the facts of innovations and the organization’s decisions on this issue be described in the explanations to the annual financial statements for 2011. But most likely, the Ministry of Finance will provide its explanations on the current situation before the end of the year.

Reserves for vacation pay

The provisions of PBU 8/2010 may not be applied by small businesses, with the exception of issuers of publicly offered securities.

Many enterprises in their financial and economic activities did not create reserves for vacation pay. And the amounts of expected payments to employees due for subsequent periods were attributed to account 97. At the moment, the situation has changed, since paragraph 72 of the Regulations was declared invalid by order No. 168n, and a new PBU 8/2010 “Estimated liabilities, contingent liabilities and contingent assets" (registered with the Ministry of Justice on February 3, 2011 No. 19691). Therefore, as of January 1, 2011, the balances on account 97 “Upcoming vacations” should be written off to account 84.

In connection with the above reasons, at the moment there are two different opinions on how to take into account the costs of the upcoming vacation of employees.

The first, easier to understand and practically implement, says: all vacations are included in current expenses. This position is supported by the last paragraph of Article 136 of the Labor Code of the Russian Federation, obliging the employer to pay for the vacation no later than three days before it starts. In Chapter 25 of the Tax Code of the Russian Federation there is no such concept as “Future expenses and the method of accounting for them.” And small businesses are given the right not to apply PBU 8/2010, indicating their choice in the accounting policy (clause 3 of PBU 8/2010).

The second opinion is that reserves for vacation pay have become mandatory. These expenses can be brought into compliance with the conditions described in paragraph 5 of PBU 8/2010, namely:

A) the organization has an obligation resulting from past events in its economic life, the fulfillment of which the organization cannot avoid. In the event that a company has doubts about the existence of such an obligation, it recognizes a provision if, as a result of an analysis of all circumstances and conditions, including the opinions of experts, it is probable that the obligation exists;

b) a decrease in the economic benefits of the organization necessary to fulfill the estimated liability is likely;

V) the amount of the provision can be reasonably estimated.

Well, if this point works, then we must fulfill the requirements of paragraph 8 of the above PBU: “Estimated liabilities are reflected in the account for reserves for future expenses. When recognizing an estimated liability, depending on its nature, the amount of the estimated liability is attributed to expenses for ordinary activities or other expenses, or is included in the value of the asset.”

Which opinion you support is up to you. Officials have not yet expressed their opinion on this matter. In tax accounting, everything remains the same - we are guided by Article 272 of the Tax Code of the Russian Federation.

Svetlana Shchepetilnikova

At the end of each month, the accountant performs so-called “routine month-closing operations.” One of these operations is to determine the amount of expenses for future periods to be included in the expenses of the current period. S.A. talks about how to perform these calculations using the 1C:Accounting 8 program and obtain the necessary accounting certificates based on the calculation results. Kharitonov, professor at the Financial Academy under the Government of the Russian Federation.

Expenses related to future periods

In the process of carrying out commercial activities, organizations incur expenses that, for one reason or another, cannot be included in the expenses of the current period, both for accounting and for profit tax purposes.

In accounting, such expenses are called deferred expenses. Account 97 “Deferred expenses” is intended for their accounting. In Chapter 25 of the Tax Code of the Russian Federation “Organizational Income Tax” the term “deferred expenses” is not used, but, based on the recognition procedure for tax purposes, certain types of expenses are considered such in their essence.

The first question accountants often ask is: what expenses fall into the category of deferred expenses?

To answer this question, let us turn, first of all, to the Chart of Accounts for accounting the financial and economic activities of organizations and the Instructions for its application, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n. An approximate list of such expenses is contained in the characteristics of account 97 “Deferred expenses”, according to which expenses incurred in the current reporting period, but relating to future reporting periods, can be considered expenses related to:

• with mining and preparatory work;
• with preparatory work for production due to its seasonal nature;
• with the development of new production facilities, installations and units;
• with land reclamation and implementation of other environmental measures;
• with uneven repairs of fixed assets carried out throughout the year (when the organization does not create an appropriate reserve or fund), etc.

Let us immediately note that this list is not exhaustive (i.e. closed); it can be expanded and supplemented by the organization independently. For example, deferred expenses are the amounts of retained wages during the vacation period in that part that falls on the periods following the month of accrual; expenses for the acquisition of non-exclusive rights to computer programs for which a useful life period is established by an agreement with the copyright holder or by order of the manager, etc.

In recent years, accountants, when qualifying costs as expenses relating to future periods, are increasingly guided by the norms of Chapter 25 of the Tax Code of the Russian Federation. On the one hand, this makes it possible to reduce the risk of underestimating the tax base and, as a consequence, the amount of income tax payable to the budget. On the other hand, accounting for future expenses according to tax accounting rules allows you to avoid differences and reduce the complexity of accounting work. However, it should be taken into account that this approach is applicable only to those costs that are recognized as deferred expenses not only for profit tax purposes, but also for accounting purposes. For example, expenses for the development of natural resources can be taken into account as deferred expenses, but expenses for research, development and technological work that yield a positive result cannot, since in accounting such expenses are taken into account in the manner prescribed for intangible assets, with using account 04 (subaccount 2).

Accountants often make mistakes when they classify individual payments to counterparties as deferred expenses.

Typical ones include recognizing as deferred expenses the costs of paying for subscriptions to periodicals (including ITS disk), advertising in the media, annual subscription services for the provision of consulting services, Internet access, mobile communication services, etc. n. In fact, in all the cases listed above, there is a prepayment (advance payment) for the upcoming delivery of valuables and provision of services, which, in accordance with paragraph 3 of PBU 10/99, is not recognized as an expense.

The fact is that the main condition for qualifying these operations as leading to the recognition of an expense must be complete confidence that as a result of its commission there will be a decrease in the economic benefits of the organization (the third condition provided for in paragraph 16 of PBU 10/99). So, paying in advance does not mean that the organization will receive what it transferred the money for, since under certain conditions it can be returned to the payer. For example, according to clause 12 of the Rules for the distribution of periodicals by subscription (approved by Decree of the Government of the Russian Federation of November 1, 2001 No. 759), the subscriber may refuse to fulfill the subscription agreement before the transfer of the next copy (copies) of the periodical. In this case, the subscriber is paid the subscription price for the undelivered copies.

A similar procedure is provided for in paragraph 62 of the Rules for the provision of local, intrazonal, long-distance and international telephone services (approved by Decree of the Government of the Russian Federation dated May 18, 2005 No. 310), according to which the subscriber may at any time unilaterally refuse to fulfill the contract, subject to payment of actual expenses incurred. telecom operator costs.

Thus, payments for upcoming deliveries of valuables, performance of work, and provision of services should be taken into account as part of accounts receivable, and not deferred expenses.

Accounting for deferred expenses in "1C: Accounting 8"

To summarize information about the availability and movement of deferred expenses, account 97 “Deferred expenses” is intended. Its use in the 1C:Accounting 8 program has a number of features. They are due to the fact that the program simultaneously maintains accounting and tax accounting for income tax, but using different charts of accounts. In this regard, account 97 is in each of these charts of accounts, but there are differences in their setup.

In the chart of accounts, two subaccounts 97.01 and 97.21 are opened for account 97 (see Fig. 1).

Rice. 1

Subaccount 97.01 “Labor expenses for future periods” is intended to summarize information about labor costs accrued in the current reporting period, but relating to the following reporting periods (for example, vacation pay amounts). Analytical accounting in this subaccount is carried out in the context of expense items (the "Future Expenses" directory) and specific employees (the "Individuals" directory).

Subaccount 97.21 “Other deferred expenses” is intended to summarize information about all other deferred expenses. Analytical accounting in this sub-account is carried out according to items of expenses of future periods.

In the chart of accounts for tax accounting (for income tax), 6 subaccounts are opened for account 97 (Fig. 2).

The purpose of subaccounts 97.01 and 97.21 is similar to the subaccounts of the same name in the chart of accounts. The only difference is that in subaccount 97.01, analytical accounting is carried out additionally by types of accruals in accordance with Article 255 of the Tax Code of the Russian Federation (listing “Types of accruals for wages under Article 255 of the Tax Code”). The remaining subaccounts are specific. The peculiarity is that the information that is summarized on them is not reflected in accounting.

An exception is subaccount 97.02 “Future expenses for voluntary insurance of employees.”

The information summarized in this subaccount of the tax accounting chart of accounts is taken into account in accounting in subaccount 76.01.2 “Payments (contributions) for voluntary insurance of employees.”

Account 97.03 “Negative result from the sale of depreciable property” takes into account the amount of losses from operations of the sale of depreciable property, which the organization can include in expenses that reduce the tax base in future periods in the manner prescribed by Article 268 of the Tax Code of the Russian Federation.

Account 97.11 “Losses of previous years” takes into account the amounts of losses that the organization can take into account when determining the tax base in future periods in the manner prescribed by Article 283 of the Tax Code of the Russian Federation.

Account 97.12 “Losses of previous years of service industries and farms” takes into account the amounts of losses determined and accounted for in accordance with Article 275.1 of the Tax Code of the Russian Federation.

In the system of analytical accounting of future expenses by expense item, the “Future Expenses” reference book (Fig. 3) occupies an important place, so it is important to learn how to use it correctly.

Tax accounting for expenses of future periods is characterized by one more feature: for the purposes of PBU 18/02, expenses are accounted for in the context of accounting types “NU” (tax assessment of expenses), “VR” (temporary difference in the estimate of expenses) and “PR” (permanent difference in estimating consumption).

The directory is configured as hierarchical, that is, individual items can be combined into groups, which makes it easier to work with the directory when there is a large range of expense items or when working with the directory for different users.

Each expense item is described by a set of details necessary for automated write-off in various types of accounting. Let's consider their purpose in more detail.

The “Type of RBP” detail indicates the expense attribute for tax accounting purposes for income tax. The attribute value is selected from the list:

• development of natural resources;
• voluntary life insurance;
• insurance for medical expenses;
• insurance in case of employee death or disability;
• negative result from the sale of depreciable property;
• others.

The “Method of writing off expenses” indicates which algorithm is used to write off expenses: “By month”, “By day” or “In a special order”.

The “By Months” write-off method is based on counting the total number of write-off months. In this case, the amount of expenses to be written off in the current month is determined as the quotient of the amount of unwritten expenses divided by the remaining write-off period (in months) by the duration of the write-off in the current month (in months).

The “By Days” write-off method is based on counting the total number of days of write-off. In this case, the amount of expenses to be written off in the current month is determined as the quotient of the amount of unwritten expenses divided by the remaining write-off period (in days) by the duration of the write-off in the current month (in days).

We illustrate the difference in write-off algorithms with the following example.

Example 1

The expense of future periods in the amount of 1,000 rubles was taken into account. The period for writing off expenses is from February 15 to May 14, 2007. It is necessary to calculate the amount to be written off in each month of the period.

Write-off method "By month"

The total number of write-off months is: February (28 - 15 + 1) / 28 + March 1 + April 1 + May 14/31 = = 0.5 + 1 + 1 + 0.451613 = 2.951613.

Amount to be written off for a full month (for reference): RUB 1,000. / 2.951613 = 338.80 rub.

The amount of unwritten off deferred expenses is RUB 1,000;
- remaining write-off period - 2.951613 months;
- duration of write-off in the current month - 0.5 months;
- the amount of the RPB to be written off in the current month is: RUB 1,000. / 2.951613 months x 0.5 months = 169.40 rub.

The amount of unwritten off deferred expenses is 1,000 - 169.40 = 830.60 rubles;
- remaining write-off period - 2.451613 months;
- duration of write-off in the current month - 1 month;
- the amount of the RPB to be written off in the current month is: 830.60 rubles. / 2.451613 months x 1 month = 338.80 rub.

The amount of unwritten off deferred expenses is 1,000 - 169.40 - 338.80 = 491.80 rubles;
- remaining write-off period - 1.451613 months;
- duration of write-off in the current month - 1 month;
- the amount of the RPB to be written off in the current month is: 491.80 rubles. / 1.451613 months x 1 month = 338.80 rub.

Amount of unwritten off deferred expenses 1,000 - 169.40 - 338.80 - 338.80 = 153.00 rubles;
- remaining write-off period - 0.451613 months;
- duration of write-off in the current month - 0.451613 months;
- the amount of the RPB to be written off in the current month is: RUB 153.00. / 0.451613 months x 0.451613 months. = 153.00 rub.

Total amount of expenses written off: 169.40 + 338.80 + + 338.80 + 153.00 = 1,000 rubles.

Write-off method "By days"

Amount to be written off per day (for reference): RUB 1,000. / 89 = 11.235955 rub.

The amount of unwritten off expenses for future periods is 1,000 rubles;
- remaining write-off period - 89 days;

- the amount of the RPB to be written off in the current month is: RUB 1,000. / 89 days x 14 days = 157.30 rub.

The amount of unwritten off deferred expenses is 1,000 - 157.30 = 842.70 rubles;
- remaining write-off period - 75 days;
- duration of write-off in the current month - 31 days;
- the amount of the RPB to be written off in the current month is: RUB 842.70. / 75 days x 31 days = 348.32 rubles.

The amount of unwritten off deferred expenses is 1,000 - 157.30 - 348.32 = 494.38 rubles;
- remaining write-off period - 44 days;
- duration of write-off in the current month - 30 days;
- the amount of the RPB to be written off in the current month is: 494.38 rubles. / 44 days x 30 days = 337.08 rub.

The amount of unwritten off deferred expenses is 1,000 - 157.30 - 348.32 - 337.08 = 157.30 rubles;
- remaining write-off period - 14 days;
- duration of write-off in the current month - 14 days;
- the amount of the RPB to be written off in the current month is: 157.30 rubles. / 14 days x 14 days = 157.30 rub.

Total amount of expenses written off: 157.30 + 348.32 + 337.08 + 157.30 = 1,000 rubles.

It is easy to notice that with the same total amount of expenses and duration of write-off, the amounts written off in each month using different methods differ. According to the developers of the 1C:Accounting 8 program, the “By Months” write-off method is more universal, it provides the same calculation scheme if the total duration of the write-off is a multiple or non-multiple of an integer number of months, therefore it is offered by default as a method of writing off expenses when entering a new element into the "Future Expenses" directory. At the same time, please note that in relation to certain types of expenses, the Tax Code of the Russian Federation prescribes the use of only the “By day” write-off method. In particular, in this order it is necessary to write off the costs of compulsory and voluntary insurance, since this is directly established in paragraph 6 of Article 272 of the Tax Code of the Russian Federation.

The write-off method “In a special order” is intended only for predetermined expense items called “RBP for wages”, “RBP for unified social tax”, “RBP for insurance contributions for compulsory pension insurance of the Pension Fund of the Russian Federation” and “RBP for contributions to the Social Insurance Fund from accidents” at work and occupational diseases", as well as for such deferred expenses that the accountant wants to write off manually. Moreover, all these predefined elements are intended exclusively for use of the 1C: Accounting 8 program in conjunction with the 1C: Salary and Personnel Management 8 program.

The “Amount” attribute indicates the amount of expense for future periods, and the “Beginning of write-off” and “End of write-off” details indicate the duration of the write-off of the expense.

To automatically generate transactions in the details "Account BU" and "Account NU", "Subconto 1 (BU)", "Subconto 2 (BU)", "Subconto 3 (BU)" and "Subconto 1 (NU)", "Subconto 2 (NU)", "Subconto 3 (NU)" (in the "Analytics" group of details) indicate the account and analytical characteristics for writing off expenses of future periods, respectively, in accounting and tax accounting.

There are peculiarities in using the reference book “Future Expenses” for analytical accounting on subaccounts 97.03, 97.11 and 97.12 of the tax accounting chart of accounts. They are due to the fact that losses, information about which is summarized in these sub-accounts, are not reflected in a special way in accounting. In this regard, the fields with information about the account and write-off analytics for accounting purposes for such a directory element are not filled in.

In addition, when reflecting losses on the debit of subaccounts 97.03, 97.11 and 97.12, it is necessary to enter two entries: one for the accounting type “NU”, the second for the same amount, but with a minus sign and for the accounting type “BP”. These entries must be entered before performing income tax calculations using the document “Month Closing” in order for the program to reflect the deferred tax asset in the accounting records by posting to the debit of account 09 “Deferred tax assets” and the credit of account 68.04.2 " Calculation of income tax."

Performing calculations and preparing certificates

Monthly calculations and write-offs of deferred expenses in the 1C: Accounting 8 program are carried out automatically using the “Month Closing” document. At the same time, in order to write off expenses accounted for in subaccount 97.21 of the chart of accounts of accounting (in subaccounts 97.03 and 97.21 of the chart of accounts of tax accounting for income tax), it is necessary to select the checkboxes in the columns "BU" and "NU" for the action "Write off deferred expenses" , and to write off future expenses for voluntary insurance (from subaccount 76.01.2 of the chart of accounts for accounting and subaccount 97.02 of the chart of accounts for tax accounting) - check the boxes for the action "Calculation of insurance expenses".

All transactions subject to accounting and tax accounting must be documented. When making calculations, such documents are an accountant’s certificate, which can be drawn up, among other things, in the form of a calculation certificate. To draw up a calculation certificate for writing off deferred expenses, you must open the “Print” submenu at the bottom of the document form and select the “Write off deferred expenses” item.

The calculation certificate explains how the amount of expenses for future periods written off in the current period was calculated, and how the expenses were written off in the accounting records.

In particular, the calculation certificate presented in Figure 4 justifies the calculations for writing off deferred expenses for February 2007 in relation to example 1 discussed above.

The calculation certificate is prepared separately for accounting purposes, tax accounting for income tax, as well as for the purposes of PBU 18/02. The selection of output data is made in the form of setting up report parameters, opened by clicking the "Settings" button on the toolbar (Fig. 5).

Example 2

In February 2007, the organization carried out repairs of fixed assets using its own production for repairs. The cost of production according to accounting data is 10,000 rubles. According to tax accounting data, the cost of production is 9,000 rubles.
The difference in assessment represents a temporary difference in the amount of RUB 600. and a permanent difference in the amount of 400 rubles.
According to the manager's order, repair costs are to be included in expenses for 6 months, starting in March 2007.

Figure 6 shows the Certificate of calculation of write-off of deferred expenses for March 2007, containing data for the purposes of PBU 18/02.

It can be seen that in addition to tax accounting data, the certificate includes data on calculations for temporary and permanent differences in the assessment of expenses.

The program saves the completed calculations in special registers, so you can create certificates based on the calculation results not only at the time of directly working with the “Month Closing” document, but also later by selecting the appropriate item in the “Certificates-Calculations” submenu of the “Reports” menu of the main menu of the program.

Deferred expenses (FPR) are very diverse, but they have one common feature. How to recognize BPOs, correctly reflect them in accounting and reporting, and also evaluate them during inventory - read the article.

Deferred expenses: what they include

In accounting, it is possible to reflect under this item the costs that the company incurred in the current period, but it is more correct to take them into account when forming the financial result not in a lump sum in the full amount, but by distributing them between several periods. In other words, RBP is taken into account in the reporting period, but is recognized in parts - during the time period to which these expenses relate.

Our accounting software products will automatically calculate BPR in compliance with all legal requirements. Try it for free

According to the rules of the latest edition of clause 65 of the PBU, approved by order No. 34n dated July 29, 1998, costs that relate to the following periods are reflected and written off as stated in the current PBU. That is, not necessarily as deferred expenses, but, for example, as an advance payment. How to understand and apply in practice this requirement of clause 65 of the PVBU, the Ministry of Finance of Russia explained in a landmark document dated January 12, 2012 No. 07-02-06/5.

The financial department proceeded from the fact that deferred expenses are not one specific type of expense, but any expenses that are subject to the rule of distribution over time. Some of them are directly mentioned in the PBU, namely:

1. One-time license payments (clause 39 of PBU 14/2007).
2. Costs of contractors and subcontractors in connection with upcoming construction work (clause 16 of PBU 2/2008).

The Ministry of Finance allowed the remaining costs relating to several periods to be independently identified as RBP and, on this basis, recognized in parts. As a result, companies have the right to classify as RBP and write off in parts such expenses as:

1. Insurance premium paid.
2. Fee for obtaining a bank guarantee.
3. Costs for certification of products, goods, etc.
4. Payment for the right to enter into a lease agreement.
5. Costs of modifying the website.
6. Costs for planned periodic repairs of fixed assets, etc.

How much are deferred expenses?

Accounting legislation does not determine exactly how to write off BPR as a financial result - in equal parts, in proportion to sales volumes or other indicators. This issue remains at the discretion of the accountant, whose task is to keep records so that the reporting generated on the basis of it is reliable and complete.

Since the amount of future expenses may turn out to be significant for the company, it is safer to consolidate the rule for writing off BPR in the accounting policy.

Each reporting period, RBP are reflected in accounts and reporting in an amount determined as the difference between the amount of expenses accepted for accounting and the amount written off in previous periods. To determine the amount of write-off, an accountant's certificate is issued.

Which account is used to record RBP?

The chart of accounts for commercial firms, approved by order No. 94n dated October 31, 2000, prescribes that the financial balance sheet should be reflected in account 97. Here are the typical correspondence of account 97:

Read more about the entries in the deferred expenses account in the table.

Table. BPO accounting

RBP when making license payments

License payments are a payment to the owner of the right to an object of intellectual property for the opportunity to use this object within the framework established by the license agreement. You can obtain a license, that is, a non-exclusive right to use, for such intellectual property as:

1. Inventions, industrial designs and utility models.
2. Literary or scientific works.
3. Works of art.
4. Computer programs and databases.
5. Identification tools, etc.

If the validity period of the paid license spans several periods, then RBPs arise in the accounting of the holder of the license right.

Example 1

Accounting for RBP when making license payments

Symbol LLC made a one-time payment in the amount of 540,000 rubles in September 2018. for a license to use the invention in the manufacture of their products. The license period is three years, i.e. 36 months. Symbol's accountant recorded the following transactions.

In September 2018:

Debit 012

540,000 rub. – the receipt of the license is reflected;

Debit 97 Credit 76

540,000 rub. – license costs are taken into account;

Debit 20 Credit 97

Every month from October 2018 to August 2020:

Debit 20 Credit 97

15,000 rub. (RUB 540,000 / 36 months) – part of future expenses is written off.

In August 2020:

Credit 012

540,000 rub. – the end of the license is reflected.

The one-time payment under a property insurance contract is called an insurance premium. In relation to motor vehicles, this may be a fee for a compulsory motor liability insurance policy or a comprehensive insurance policy. If the insurance policy is valid for several periods, then the policy holder's records reflect the RBP.

Example 2

Accounting for RBP for property insurance costs

Symbol LLC insured the office premises. The insurance policy is valid for 24 months (730 days) from September 1, 2017 to August 31, 2019. A one-time insurance premium was paid on September 1, 2017 in the amount of RUB 292,000. Symbol's accountant recorded the following transactions.

In September 2017:

Debit 76-1 Credit 51

RUR 292,000 – the insurance payment has been made;

Debit 97 Credit 76-1

RUB 292,000 – insurance costs are taken into account;

Debit 26 Credit 97

12,000 rub. (292,000 rubles / 730 days x 30 days) - part of the expenses of future periods is written off.

October 2017

Debit 26 Credit 97

RUB 12,400 (RUB 292,000 / 730 days x 31 days) –

And so every month until August 2019.

The company's expenses for the purchase of an OSAGO or CASCO policy are reflected in the same way.

Example 3

Accounting for RBP for the costs of an MTPL policy

On October 1, 2017, Symbol LLC transferred 14,600 rubles. for an annual MTPL policy for the financial director’s company car. The policy is valid for 365 days from the date of payment.

Symbol's accountant recorded the following transactions.

In October 2017:

Debit 76-1 Credit 51

RUB 14,600 – payment has been made for the MTPL policy;

Debit 97 Credit 76-1

RUB 14,600 – expenses for compulsory motor liability insurance are taken into account;

Debit 26 Credit 97

1240 rub. (14,600 rubles / 365 days x 31 days) - part of the expenses of future periods is written off.

November 2017

Debit 26 Credit 97

1200 rub. (RUB 14,600 / 365 days x 30 days) –

And so every month until September 2018.

RBP upon receipt of a bank guarantee

Firms have to obtain a bank guarantee in order to conduct certain types of business for which this is a mandatory condition. For example, a bank guarantee is needed to conclude a government contract.

Example 4

Accounting for RBP when receiving a bank guarantee

Symbol LLC issued a guarantee from the bank valid from July 1 to December 31, 2018 (185 days) to ensure the implementation of a government contract worth 2 million rubles. and paid the bank 481,000 rubles for the guarantee. Symbol's accountant recorded the following transactions.

In July 2018:

Debit 76 Credit 51

RUR 481,000 – payment has been made to the bank for the guarantee;

Debit 97 Credit 76-1

RUB 481,000 – expenses for a guarantee from the bank are taken into account;

Debit 26 Credit 97

RUB 80,600 (RUB 481,000 / 185 days x 31 days) - part of the RBP was written off.

In August 2018

Debit 26 Credit 97

RUB 80,600 (481,000 rubles / 185 days x 31 days) - part of the expenses of future periods is written off.

In September 2018

Debit 26 Credit 97

78,000 rub. (RUB 481,000 / 185 days x 30 days) - part of the RBP was written off.

And so every month until December 2018 inclusive.

Firms must certify their products if they are mentioned in the list from Decree No. 982 dated December 1, 2009. Without certification, the production of such products is illegal. Certification work is paid; based on its results, the product manufacturer receives a certificate with a limited validity period.

Example 5

Accounting for RBP for product certification costs

Symbol LLC received a certificate for its products valid from October 1, 2015 to September 31, 2018 (36 months). Certification work was paid for and accepted in August 2015 in the amount of 180,000 rubles. Symbol's accountant recorded the following transactions.

In August 2015:

Debit 60 (76) Credit 51

180,000 rub. – paid for certification;

Debit 97 Credit 60 (76)

180,000 rub. – costs for certification are taken into account.

Debit 20 Credit 97

5000 rub. (RUB 180,000 / 36 months) - part of the RBP was written off.

Deferred expenses in the balance sheet

RBP is reflected in the balance sheet asset - in section II on line 1210 “Inventories”. In addition, there is a provision for detailing essential information for the company about the BPO in the appendices to the accounting reports, namely in table 4.1 “Availability and movement of inventories” on line 5405.

BPO inventory

Deferred expenses are assets subject to mandatory inventory. When reconciling the amounts of the financial statements and supporting documents, the commission is guided by the rules for writing off such costs, enshrined in the accounting policies.

Based on the results of the inventory, the BPO fills out a report in two copies:

• or according to standard form No. INV-11;
• or in a form that the company has developed independently, taking into account all the mandatory details of the “primary” form.

The commission keeps one copy of the act, and transfers the other to the accounting department in order, if necessary, to reflect the inventory results in accounting.

nal funds (when the organization does not create an appropriate reserve or fund), etc.

Expenses recorded in account 97 “Future expenses” are written off to the debit of accounts 20 “Main production”, 23 “Auxiliary production”, 25 “General production expenses”, 26 “General business expenses”, 44 “Sales expenses”, etc.

Analytical accounting for account 97 “Deferred expenses” is carried out by type of expense.

The compilers of the Chart of Accounts, characterizing the capitalization of current expenses relating to future reporting periods, provide the following basis for such capitalization:

expenses incurred in a given accounting period, but relating to future accounting periods, must be related to those periods when, due to these expenses, income will arise or may arise.

And here we must make one significant addition:

Expenses of future reporting periods include those expenses incurred that cannot be repaid in future periods.

It follows that account 97 “Future expenses” belongs to the group of financial distribution accounts and its peculiarity is that the amount of actual expenses incurred, usually money paid, turns out to be higher than the expenses related to a given reporting period, i.e. e.

where A is the amount of paid or accrued expenses;

B - expenses related to the reporting period when they arose

expenses (A); B - expenses of future reporting periods.

For example, in almost all textbooks and, alas, not only in them, but also in real-life practical situations, examples are given with subscriptions to newspapers and magazines, rent paid in advance, payment for telephone exchanges and radiotelephone services paid several months in advance, payment in advance interest on loans received and similar cases.

All these examples have nothing to do with future expenses, since in case of failure to fulfill their obligations, for example, to subscribe to newspapers and magazines, the editorial offices must return the money received. The lessor, if he violates the terms

The party of the contract, of course, is also obliged to return part of the unused rent, etc. Consequently, in all cases where expenses were made and money (and other assets) were contributed to any counterparty (correspondent), we are not talking about deferred expenses, as many accountants think, but about ordinary receivables.

This approach is laid down, although not in a completely defined form, in the new Chart of Accounts. The evidence can be considered that from the explanations to account 97 “Future expenses” the provision contained in the old Chart of Accounts was removed that this account “may reflect expenses associated... with the payment of rent for subsequent periods...”. One cannot but agree with the list of types of future expenses given in the Instructions for using the Chart of Accounts; it fits well into our concept. Confirmation of the correctness of our reasoning is the indication in paragraph 3 of PBU 10/99 that advance payment, advance payment, deposit, etc. are not recognized as expenses. Unfortunately, practitioners should keep in mind that in a number of cases they will have to defend this procedure for accounting for future expenses before tax officials, perhaps even in court.

The idea of ​​deferred expenses is relatively new, although it traditionally dates back to Florentine accounting practice (14th century). It received wide recognition in the theory of dynamic balance, developed in the works of the German author E. Schmalenbach and the Russian accountant, student of P. B. Struve - I. G. Nikolaev. The latter treated all assets, except cash, as deferred expenses. In fact, buying a car is an expense for any sane person, but an accountant considers the depreciation of the car to be an expense not the purchase itself.

In the theory of static balance, according to which the objects of accounting are property and liabilities (from which international financial reporting standards - IFRS are based), in essence, there is no place for the category “deferred expenses”, because behind this article there is no property or liabilities - this is “ black hole" in the asset. But in fact, this “hole” allows you to more clearly determine the financial results of the enterprise. In accounting for real property and emerging liabilities, there are no deferred expenses, but in the process of managing financial

This article contains financial results. However, if we are talking about assessing the financial condition of an organization, analyzing its financial flows, deferred expenses should be excluded from the balance sheet.

Now the question arises: what should the accountant debit to account 97 “Deferred expenses”? After all, everything that is usually included, and we have listed it above, is subject to property tax. Based on the merits of the matter, we point out the need to classify such expenses as receivables. And this approach removes these objects from property taxation.

Account 97 “Future expenses” should include only those expenses that the organization incurred and there is no one to reimburse them. These are primarily the costs of mining preparation, geological exploration and survey work; all costs associated with seasonality in production, seasonality of vacations, seasonal import of goods; land reclamation, repair of fixed assets; recruitment, acquisition of licenses, assignment of specialists, etc.

The peculiarity of all the listed expenses is that they were incurred by the organization and now, as a rule, cannot be reimbursed by anyone. Hence, the accounting records are directed towards one goal - to capitalize the expenses incurred. This means that the debit of account 97 “Future expenses” reflects all costs associated with mining, scientific, land processing and similar work. In this case, the accounts for accounting resources of monetary and material assets are credited. Thus, the balance sheet asset includes expenses that are temporarily considered capital. But this capital is written off to cost accounts in accordance with the reporting periods to which they should be attributed. They can be written off either in relation to periods, if these are indirect expenses attributable to the reporting period, or they are direct expenses attributable to a certain volume of production. When written off, account 97 “Deferred expenses” is credited, and the cost accounts related to this reporting period are debited.

The Instructions for the use of the old Chart of Accounts indicated that the periods during which deferred expenses “are subject to write-off to production (circulation) costs and other sources are regulated by legislative and regulatory standards

new acts.” This provision is absent in the new Instructions, and in accordance with clause 65 of the Regulations on Accounting and Financial Reporting, organizations determine the deadlines for writing off deferred expenses independently.

Of the listed types of deferred expenses, we will dwell in more detail on two.

1. Assignment of specialists.

In a market economy, these operations are becoming increasingly widespread. One organization, breaking the employment contract with its specialist, allows him to move to another company, which must compensate for the departure of such a specialist.

Such operations have become widespread in sports, but they are beginning to occur in other sectors of the national economy. However, the most common cases of “human trafficking” are the “sale” of football players, hockey players, volleyball players, etc. by one club to another club.

In this case, the one who sells makes a note:

Dt sch. 51 “Current accounts”

K-tsch.91-1 “Other income”,

and the one who buys:

Dt. 97 “Future expenses”

Dt. 91-2 “Other expenses”

Book 97 “Future expenses”. However, in this case, the organization (in our example, the club) will have to pay property tax.

2. Economic activity in the absence of sales. Often, especially at the beginning of work, the organization incurs costs

(i.e. economic activity is developing), but during the reporting period it does not have time to receive products and sell them. In this case, everything that was recorded during the reporting period on accounts 20 “Main production”, 23 “Auxiliary production”, 25 “General production expenses”, 26 “General business expenses”, 29 “Service production and farms” must be credited, and all costs collected for them must be shown in the debit of account 97 “Deferred expenses”. And only as finished products are sold, account 90-2 “Cost of sales” will be debited

from account 97 “Deferred expenses” the given costs. The volume of write-offs in this case should be proportional to the volume of sales for a given reporting period.

The above option is theoretically, of course, correct. However, the question arises: will the products actually be produced and sold in the future? There are thousands of registered companies, they have expenses, and income is expected later, which never comes. In this case, the accountant decides where to write off the debit turnover of account 97 “Future expenses”. There is no choice, you have to write it off to the debit of account 99 “Profits and losses”. So isn’t it easier to immediately write off expenses that are unlikely to pay off in the future to this account?

Thus, relying only on his professional judgment, the accountant must decide whether to write off these expenses immediately to the debit of account 99 “Profits and losses” and reflect them in the same reporting period or show them on the debit of account 97 “Deferred expenses” and then write them off , as shown above.

This choice is best reflected in accounting policies.

Issues of taxation of expenses recognized as deferred expenses in accounting are complex and ambiguous. According to paragraph 1 of Art. 272 of the Tax Code of the Russian Federation, expenses are accepted for tax purposes in the reporting (tax) period to which they relate, regardless of the time of actual payment of funds and (or) other form of payment. The date of recognition in tax accounting of expenses for accepted work and services of a production nature is the date of signing by the taxpayer of the act of acceptance and transfer of services (work). However, it is necessary to take into account the legislator’s requirement to compare income and expenses that led or will lead to this income. “Expenses are recognized in the reporting (tax) period in which these expenses arise based on the terms of transactions (for transactions with specific deadlines) and the principle of uniform and proportional generation of income and expenses (for transactions lasting more than one reporting (tax) period) » taking into account the provisions of the Tax Code (clause 1 of Article 272 of the Tax Code of the Russian Federation).

Consequently, many expenses that, according to accounting rules, are reflected in account 97 “Deferred expenses”, must be included in the tax base in the reporting period when they are actually incurred. However, in each specific case it is necessary to analyze the possibility of comparability of income received and expenses incurred.

Questions on the topic: “deferred expenses”: 1) What expenses can be classified as future expenses? 2) From what, under what situation, in what volume are deferred expenses formed, in what account, postings 3) How are deferred expenses written off? in what volume and in what period (within a year, two...), postingsC

1. There is no specific list of costs that relate to deferred expenses.

Therefore, deferred expenses include: costs associated with upcoming construction work (clause 16 of PBU 2/2008); one-time payments for the right to use licensed software (clause 39 of PBU 14/2007); some other expenses that relate to several reporting periods.

2. Future expenses are formed from actual expenses in the course of the organization’s activities. You need to account for expenses on account 97. That is, the organization will have the following transactions:

Debit 97 Credit 60 (76...) – costs are taken into account as part of deferred expenses.

3. Determine the procedure and timing for transferring future expenses to the cost of products, works or services yourself. The established procedure must be enshrined in the accounting policy. Please note that you cannot write off expenses at once. That is, distribute future expenses. So, let’s say, after spending money on an annual license, write off its cost in accounting during this period. Just as prescribed in the accounting policy. They do this, for example, evenly or in proportion to the volume of production.

Write off deferred expenses using the following entries:

Debit 20 (25, 26) Credit 97 – part of deferred expenses is taken into account as part of expenses for ordinary activities.

How to take into account the costs of production of products, works or services

Future expenses

Even with stable production volumes in different reporting periods, the actual amounts of expenses may vary significantly. For example, this is possible if:

• the organization’s activities are seasonal;
• the employee vacation schedule is uneven;
• There is no schedule for scheduled preventive maintenance of equipment.

Individual expenses are associated with the receipt of income in several reporting periods. Distribute them between reporting periods. This will need to be reflected in the Income Statement. The same rule applies in cases where the relationship between income and expenses cannot be clearly defined. This is stated in paragraph 19 of PBU 10/99.

Here are some expenses that are included in future periods:*

• with mining and preparatory work;
• with preparatory work for production due to its seasonal nature;
• with the development of new production facilities, installations and units;
• with land reclamation and other environmental measures;
• with uneven repairs of fixed assets carried out throughout the year (when the organization does not create an appropriate reserve or fund).

Such examples are given in the Instructions for the chart of accounts (account 97).

Attention: Having spent more than they earned, many decide to cheat. In order not to show a loss, expenses are included in deferred expenses. And they violate the procedure for reflecting income and expenses in accounting. Officials are fined for this. The organization itself may also suffer. There is another danger. By hiding a loss from the bank, the borrower commits a criminal offense. For this, the manager will be imprisoned for up to five years ().

In general, expenses are taken into account based on the purpose. In the period to which they relate, regardless of the fact of payment (clause , and PBU 10/99).

As you can see, there are no special conditions for unprofitable periods. Even when there is no income at all. Therefore, let’s say, the current month’s rent cannot be written off as a future expense during the year.

What to do

Errors from previous years will only be discovered during verification. But it will most likely not be possible to avoid responsibility. It is better to recalculate taxes yourself, submit correct information, and pay penalties.

If the error occurred this year, then everything can be corrected. Cancel erroneous entries. Qualify expenses correctly. Generate correct reporting and calculate taxes. There won't be any trouble.

In accounting, first reflect such expenses on account 97 “Deferred expenses”:

Debit 97 Credit 60 (76...)
– costs are taken into account as part of deferred expenses.

And then gradually include them in production costs:

Debit 20 (25, 26) Credit 97
– part of the expenses of future periods is taken into account as part of expenses for ordinary activities.*

Determine the procedure and timing for transferring future expenses to the cost of products, works or services*. For example, the following expenses can be written off:

• evenly over the period approved by order of the manager;
• in proportion to sales income.

The established procedure for writing off expenses of future periods should be fixed in the accounting policy for accounting purposes (clause, PBU 1/2008).

Attention: There are those who decide to write off deferred expenses as a lump sum. They do this, wanting to understate the large profit of the current period, or simply out of ignorance. As a result, officials will be fined. In some cases, the organization will also suffer. However, everything can be fixed*.

Distribute future expenses. So, let’s say, after spending money on an annual license, write off its cost in accounting during this period. Just as prescribed in the accounting policy. They do this, for example, evenly or in proportion to the volume of production. This follows from paragraph 65 of the order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n, paragraph 19 of PBU 10/99 and confirmed in the letter of the Ministry of Finance of Russia dated January 12, 2012 No. 07-02-06/5.

What to do

In accounting, it is necessary to maintain the connection between expenses and income. Therefore, transfer preparatory expenses to the cost of products, works or services with which they were associated, after income is received within the framework of the new activity. In accounting, reflect this by posting:

Debit 20 (26, 44…) Credit 97
– preparatory expenses are written off as the cost of products, works or services.

The procedure according to which you will transfer future expenses to cost,